Year: 1861

An Act authorize the issue Of Treasury Notes and to


sxc1Os Ths Congress Of the oontedeIats States do enact
That Secretary Of the Treasury be- and he is hereby
oue e issue Treasury payable bearer at the expra


lion OF menhs after the ratification Of treaty peace
between Confederate States and the United States the said
notes to e any denomination less than dollars and
to be ressuAble pleasure, until the payable
whole issue outstanding at time, including the
issued uLder acts shall not exceed hundred mil


liens Of dollars the said shsl be receivable in payment
War Tax hereinafter ded and all other public Dues
except export duty coon and shall also he in
payment Of the subscriptions Of the proceeds 81 sales
produce and Manufactured articles.


SEC g That the purpose Of funding ths said notes. and
Of making exchange for the proceeds q the sale OF pro-
duce and manufactured articles or for the purchase Of specie
or military the Secretary Of the Treasury the as
the President authorized to issue bonds payable


than twenty years after date and bearing rate OF inter
est not exceeding eight per centum per annum, until they
come payable the interest to be paid semi annually the
bonds not to exceed in the whole one hundred millions Of
dollars and deemed substitute for thirty millions
the authorized to be issued by the approved May
I6, 1861 aid this act to lie deemed revocation Of the
hory issue the said thirty millions Tae said bonds shall
not be less than hundred dollars in


fractional parts hundred except when the subscription il
huuded dollars the said bonds be issued in
of fifty dollars They may be scld for sPe:e military
and naval ores or for the proceeds Of raw produce and
factued articles in the is provided by the
Aforesaid and whenever subscriptions Of the have BEEN
shall be made payable at particular date hs Secretary Of
the Treasury shall have to extend the time Of sals until
such ser the raising Of tie blockade be shall pre-


SIC g. he holders Of tie sad Treasury nos may at any


time demand in exchange for he, bonds Of the Confederate
secrery Of the Treasury. Of the
Treasury advertise that he will Cd portion Of the
said Treasury notes. then the privilege Of funding such
no e unless there shall be failure pay the
In specie on presentation.


sc Th4 for the speca purpose Of paying the principal
and the interest the public debt ssd Of supporting the Gov
enment Tax shall be assessed and leed Of y cents


n1 each one hundred dollars in value Of the following prop
ey in the Confederate States namely Raj estate OF all
kinds; Slaves Merchandise; Bank stocks Railroad and
ohs corporston stocks Money interest, By
rdiydus the purchase OF bills and other securities
for money exep the bO ds Of the Confederate States Of Ams
ric and cash N hand deposit in bank essRhere


Gold watches gold and silver plate pianos and pleasure
rsges Provided however that where the taxable property
hereinabove enumerated OF ary head OF amiy Of va ne
less than $780, such taxable property shall be exempt from
taxation this act and provided farther that the property
Of colleges and schools and OF csab or religious corpora


ons OF associations actually used for the purposes for which
sch COLLEGES Schools corporations we're created
shall be exempt from taxation under th sct and provided
thai ali public lands and all property swnes BY State
for pubic purposes be exempt from taxation.


the OF ascert4ining all property
inS in the above and the value thereof and the


charEeable with the tax each State shall constitute
tax dstrc which shall be appointed one Chie


who snail be charged with the duty Of dividing the State into
CONVENIENT Of collection districts suet TO he rev
sal Of Secretary Of the Treasury Inc Ssd collector shall
he ,ppoiuted by President and shall hold his office for
wear and receive salary Of $4,000 He shall give bond with
surees discharge the duties OF his once IN sueh amount as


nr,scrbed by rotary Of the Treasury, and shall
take oaih faithfully to discharge the duties o his oc and to
support defend the Constitution me sa Che collector
sbs with tie spprobtion Of the Secretary OF the Treasury,
appoint tax colscor for each co6cion District whose duty


shall assessment 20 o sos So OF before the
Il, dsy Of November neat OF all taxable property In hs dis
trict included each Of the aooVmentoned ces o. prop
ergy the persons then oWnng or IN PosIeoh thereo


In order thereto the said tax collectors may appoint
sor shall proceed through every part Of her respective
districts and, after public notice. shall require all persons
on possessing having the care and management OF any


t1 liable to the aforesaid deliver ritten ts Of
me same shall be made IN such manner as may be re-
n; nv the Chief COLLECTOR AMI as fat as practicable
formAble those WHICH may oe Oi me PaIPoe


authorized enter into and upon all and sDgu
the premises for the purposes sSa 2ot he DreD,rss to EXHIBIT


tts list when required and shall consent to disclose the
and ansRement then i: shall be the duty Of
the er 70 make which being distinctly read and con-


10 mat If any perssR shall deliver disclose sny
cocor or assessor appointed in Of this act and
Snnr list aforesaid, false or frandulert list with


10 defeat or eyade the valuation enumeration hereby
intended 70 be made, such PEson SO ondng shall be fined in


not exceeding Eve hundred doars, to be recovered in
sg sny perso1 who fail to deliver to the collector


a.e.soT list Of his taxable property, at the time pre-


bsd nv him shall be liable to double tax all bis tax
aha rosery be assessed By the ceector r asses
o,o,ssS % As Is herein provided to the SINGLE tax


SIC o The lists shall be made in reference to the value and


t of he properly the 1st day of October next and
he msde out completed and delivered into the hands Of
each The tax collectors the LIST day OF December ne and
go ~ sait thereof, collector for Eentyone


vs ensuing the said lst December, hear and determine
ali appeals the said ass senI as well a. Applications
been Incurred to q single TAX which determination shall be
Anal ,.,,...,-, sh.,, on - b.,,r. ,ts lat
6 ensuing furnish to the Chief Collector Of the
STATE in which his district is used correct and Sceurse
~; al The assessments made upon each in his dis
and Of the amount Of tax to be paid BY slch persons se
cifying object Of taxation and the SAD oeel CoecoI
list to the Secretary Of the Treasury.


SE, H. The said several collectors shall on me lH Gay OF
H5 % nroceed to collect every person liable fer the
sid tax he amounts ,evTaly due and owing, and he shall


rsonv viye notice twenty days in one newspaper any
n uie5 in his district and by notification in at least four
public places township ward or precinct within ms d


t Of e me and place which be will rece the said tax
and On failure TO Ray the it shall be the duty OF the col
Iecor within twenty days after the LIST day Of May y
himself or his deputies to proceed to collect the said taxes BY
and ae OF the gocds ehaes effects OF the persons
dsnonent and in such distress shall be the du
of tb or charged collection, make, casse to
he made an account Of the goods chAes which sy be DIS
trane COPY OF which, signed By the officer making sucn


rssI ,ha be left with the pcssessOr OF suen
ooos chttaIs or at his her dwelling win note OF
he srm demanded and the time and place OF sale and tee
advertised or posted up two public places nearest TO the resi-
dence Of the person whose property shall 0e dsuand or ~
miles ;tsnt which pot.e sha specify ae aEtses dEsned'