Year: 1863

OF War may designate: Provided, That IN case
the post quartermaster shall be unable 30 collect
the tax in kind specified In the estimate delivered
to him rs aforesaid he shall deliver to the district
tax collector sand estimate basis for the distress
warrant authorized to be issued, and take recopt
therefor and foruard the same 10 the chieftax co-
lector as credit In the statement Of the accoDnts
OF said post quartermaster; Provided That any
partial payment Of said tax In kind shall be andors-
ed on said estimate Before deliyering tao same 10
the district tar collector as aforesaid, and the
receipt given 60 him therefor by the district tax col
lector shall specify said partial payment. When
the articles thus collected through the payment of
taxes in kind have been received at the depot as
aforesaid, they shall be distributed TO the agents of
the Secretary of the. Treasury ifthoy consist of
cotton, wool tobacco. or II they be suitable for
forage or subsistence to such places and In such
manner as the Secretary Of War may prescribe
Should the Secretary of War find that sonlc Of the
forage and subsistence has been or ciu be deposited
in places where it cannot be used either directly or
indirectly for these purposes, no shall cause tue
same 10 be sold. In such manner as he may pre-
scribe, and the proceeds Of such sale shall be paid
into the Treasury the Confederate States Should.
however the Secretary of War notify the Secretary
of the Treasury that it would be impracticablo for
him TO COLLECT or use the articles taxed in kind,
any OF them. TO he received in certain districts or
localities then the Secretary of the Treasury shall
proceed to collect in said districts or localities the
money value of said articles specified In said esti-
mate and not required in kind and said money
value shall be due ON the FIRST day OF january in
each and every year. and be collected as soon there
after practicable. ... f.>a


SEC. IA. That the estimates of incomes and pro-


ts other than those payable in kind and the state
ments bills for the amount Of the specific tax on
occupations, employments, business aud profess
IONS and of taxes on gross sales shall be delivered
by the to the collector of the district who
shall give him receipt for the same. and the said
shall file his receipt with the chof tar COL
lectOr of the State, and the csector Of the district
hold aid -l..-ll
proceed to collect the same from tho tax payer.
The money thus collected shall be paid to the chief
tax collector of the State accompanied by the est
mates, statements or bills aforesaid, delivered by
assessor to the district collector aforesaid.


SEC. Is. That every person who as trustee. guar
dian, tutor, curator committee. executor or ad-
minisrator, agent, attorney in fact or factur
of any person persons, whether residing In the
Confederate States or not, and every receiver in
chancery. clerk. register or other officer of any
court, shall be answerable for the doing 0f oil ruch
acts matters and things as sbnll be required to DO
done in order to the assessment of the money, prop
erty, products and income under their control and
the payment Of taxes thereon, and shall be indem-
nihed against all and every person for oil payments
account of the taxes herein specified. and shall
be responsible for all taxes due from the estates,
income money, orproperty in their possession or
under their control.


SEC. l6. The income and moneys Of hospitals,
asyl ylums, churches, schools and colleges shall be
exempt from taxation under tho provisions Of this
act.


SEC. IL. That the Secretary Of the Treasury be,
and he is hereby authorized 10 make all rsles and
regulations necessary to the operation of this act
and not inconsstent herewith. -r-t. tt


Sec l6. This act shall be In force for two years
after the expiration of the present year, and tire
taxes herein imposed for the present year shall DO
levied and collected each year thereafter in the
and form herein prescribed and for the said
time of two years. unless this act shall bo sooner
olad. dad NkaN N.w n.
wool, cotton, tobacco, and other agricultural pro-
ducts Of the growth Of any year preceding the year
1863, imposed in the first section Of this act shall
be levied and collected only for the present year.