The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1865-01-24
PUBLIC ACTS
Passed at The first Session Of tie I'd Congress
the Confederate StnfeS
AN ACT TO AMEND THE TAX LAWS.

the .Act TO levy additional taxes Tor the coinno III
fence and support of the Government approved ~
February, 1864, be amended anu re-eh"e@N' ~
read as follows to-wIt:
Section / That. in addition TO the taxes levied by
the "Act to lay taxes for the common defence ana 10
carry on the Government of the ConIeeetate
anproved April twenty1foGrth eighteen hunureu anu
sixty three there shall be 1evd from the 1h gay OF
Febrparv 1851 on the subjects ofaxation hereinafter
mentioned and collected from every person, eopaIt
nership association or corporation, ''0!e
taxes af follows, to-win
L. Upon the value of all property, real, PERSONA
and mixed of every kind and description, not hereih
after exempted taxed at different rate per cent
Provided that from the tax on the value OF properly
EMPLOYED in agriculture shall be deducted the value OF
the tax in kind derived therefrom during the same
year as assessed under the law imposing II, ana oe
iivered to the Government whe, her delivered during
the year OF afterwards including the eacon deiNera
BILE after and prior to- the assessment OF the TAX
ON propery employ in agriculture as aforesaid and
the collection of the tax such property shall De sus
pended after under the order OF the sec
reary of the Treasury until the value of the 1.-THE to
be deducted can be ascertained and when so ascer-
tanned it shall DE the duty of the post quartermaster
to certify and of the district collector TO deduct the
value of such 1.-THE and any balance found due may
be paid in bonds and certificates therefor,
by the "Act reduce the currency and to anthorZe
a new issue of notes and bonds, in like manner as
other taxes payable during the year: Provided That
no credit shall be allowed beyond five per cent ,
H. On the value OF gold and silver ware ana Pfale
Jewels, iewery and watches, ten per cent.
ILL., The value of property taxed under TINS sectlon
shall be assessed the basis OF the market Vaue o
the same, or similar property IN the nelghborhood
where assessed, in the year 1860, except IN cases
where lands, slaves, cotton and TOBACCO have been
purchased since the first day OF January. 1852, ID
which case the said land, slaves cotton and tobacco
purchased shall be assessed at the price actually
paid for the blythe owner: Provided, Ihat iand
purchased by refugees and held end occupied by them
for their and residence, shall be- assessed ac
c6rdng to its market value in the year 1860
Sec. O. That section second of act entitled can
act to levy additional taxes for the common defence
ruary 1864 be, and the is hereby repealed; and
it is hereby declared that all the property ana assets
of corporations associations and joint stock compa-
MES every description whether incorporated or not
shall be assessed and taxed in the same manner, and
the extent the property and assets of indi-
vduals; the such property and assets to be as
sessed against and paid by, such corporations asso-
Citations and joint stock companies: Provided That
no bank banking company shall be liable to pay
upon deposes of money to the credit of, and sub
ect to the checks Of others Provided further, That
the stock shares interests property
assets liz corporations joint stock companies
soeiatfons, shall be assessed taxed: And prov
2ed further, That all property within the enemyst
lines be, and the same is hereby, exempted from all
taxation SO long as it remains III the enemys lines
Sec. g. That paragraph one of section three-JGsrT
act entitled 'An act to levy-af16nar taxes for the
onllaap + support Of the government APP
wed 18th February, 1854. be, and the same is here
amended and enacted so as TO read 'as follows:
on the amount of all gold and silver coin gold dust,
d or silver bullion moneys held abroad, bills of
hange, drawn therefor, promissory notes, rights, n
dts and securities payable in foreign countries, "
per cent to be paid in specie or Confederate trea
y notes at their value, as compared with specie at
time the tax payable; the relative value of spe.
and Confederate treasury notes. for the purpose of
ment under-hs act, to be fixed by regulations to RI
prescribed by the Commissioner Of Taxes, under
direction of the Secretary Of the Treasury.
Sec. 4. That section sixteen of the "Act to amend
entitled An act to lay taxes for the de- Fc
ce and carry the Government of the Confederate 81
ttes," approved 18th February, 1864 be- and the q
hereby. amended, follows
The income property and money, other than
moderate treasury notes, of hospitals asylums, be
arches schools, colleges and other charitable ;nst tn
rs, shall be exempted from taxation under the pro-
ions ofthis act, any other law. The property CT
npanics formed under the act entitled IAN act to =
ablish volunteer navy" shall be exempt Fl mtax-
On, except the income
That paragraph sec. T. ofthe act, be and the
ne is hereby amended by adding thereto follows: or
If any person shall fail to make due return as re- -;
red by said section, of the income profits taxed
der any law of Congress, in of disagreement "
h the assessor, to submit the referees, as
vided by law; shall fail or refuse pay the tax
reon within such time shall be prescribed by
bic notice, by the district collector under the di
zion of the COMMISSIONS of Taxes, such person
Ill be deemed and held 20 be in default: Provided
person shall be deemed and held be in de "A ON
It, who may fall has failed to make payment Go
returns, in consequence of the presence inter be
of the enemy, the absence neglect of the Va
GERS charged with the assessment and collections of
esq 70,
Sec That this act shall so construed as to thu
ect to taxation corn, bacon and other agricultural
ducts, which were produced in the year 1863. and
The possession OF the producer the Eth of Feb -
a., and necessary for the support of himself and yy
lilly during the present year, and from which !"
in kind have been deducted and delive cred or paid
Sec 6. That section T. paragraphs and Q of The act
royed 18th February, 1884, entitled "An act 10 levy ser
tioual taxes for the common defence and sunnort so
he Government, be SO amended 5 o levy Il addi-
1a tax of thirty per cent. upon the amennt of all a
fits made by selling the articles mentioned in the
paragraphs. between the IA day of February
A, and the lst day of July,next which additional
shall be collected under said act 9
eel That On all treasury notes of the old issue.
the denomination of FIVE dollars. exchanged for 10
issue prior to the lst day of January, sos, and
ch may remain outstanding that day tax Of A
hundred per cent. is hereby imposed. -
&c. s. That section of entitled "a
evy additional taxes for the common defence and 10
port of The Government" approved nth February,
f. be- and the same is hereby, repealed, and the fol-
ing inserted in liea thereof:
That the first section of the "Act 10 lay taxes for
common defence and to carry the Government -
he Confederate States" approved path April 1863 ~ ~;
suspended for the year 1864. qul
l. In all where is Ievid on income de- car
d FROM property, real personal and mixed of every
cripti6n the amount or value Of which an dd .
tax is laid the id v0orem shall be deduct
rom the income tax: Provided That in no case ""
II less be paid than the dd ra{oren tax.
H. In the assessment of income derived from man. :,
curing mining, there shall be deducted from the
IS Income or profits, the necessary annual repairs
exceeding ten per cent on the Of the in
e derived therefrom. aud, in addition TO the de-
tions allowed by law in the assessment of in
les derived from any source. the following shall be
IT,, namely: The Confederate taxes actually Maid nv l.
sales made BIZ him and he