Year: 1865

to the Board, and shall give bond for the
faithful performance of the duties of his of.
fee payable to the State, in such sum and
with such sureties as the Board may direct.
He shall receive as compensation for his
services, one per CENT on the amount of
money passing through his hands. The
members of these Boards, with their respec.
tive Treasurers, shall not be liable to do
militia duty outside of The judicial District
within which they reside. ',.' ....


SEC 8. That for the purpose Of ascertain.
ing and collecting the tax in kind on rice,


corn, wheat and syrup levied by this Act,


the above mentioned Boards shall adopt, as
the basis upon which. they are to assess said
tax, the amount of the product Of each pro.
ducer, as returned to the Confedera as
SCISSOR for the year one thousand eight hun.
dred and sixty four, as the tax in kind Of
the Confederate Government, adding there
to, however, in each instance, the amount
deducted by the Confederate assessor for
the raising and fattening Of pork, and in.
cluding the crops of all producers who raise


more than one hundred and less than two
hundred bushels Of, corn, which shall be
ascertained by each Board by such method
as to them shall seem best, or each Board
may ascertain and assess this tax by such
other method as to it may, seem best, each
Board itself to pay out of its receipts the
expenses incurred by such method; and for
the purpose of collecting said tax, each
member of Board is hereby authorized to
draw his order for said tax upon any pro-
ducer within the section assigned aim, to
be delivered to such person orpersons as
may be named, and in such proportion as


the Board may deem just and proper
the order obe the voucher for the payment.
In such sections or districts in which it


shall appear that there is an excess of pro-
visions or manufactured articles under this
Act, such excess shall be delivered at such


time and place as. the Commissioner shall
order, after ten days notice, for the purpose


of being transported to other sections or
districts of the State: Provided, That no


person shall be required to deliver his pro-


duce st distance exceeding twelve miles


from the place of production. In the event


that any person liable shall fail or refuse to


deliver the amount of said tax on the order


of tie Commissioner within the time pre-
scribed, the Commissioner in charge, or
some person for him, shall give information
thereof on oath to the Chairman of the
Board, who; on receipt of such information,
is hereby authorized, after two days no.
sice to the delinquent, to issue an execu-
ton against the delinquent, directed to the
Sheriff Of the district, requiring him to
levy and seize double the amount of the
articles in kind for which the delinquent
was liable, if to be found and if not, then
to levy and collect of his goods and chat
ties three times the amount of the market
value of the tax in kind-said market value
to be estimated by the Board, whose de-
cision shall be final the cost of the pro.
ceedings to be paid by the defaulter, to be.
regulated by the fee bills for Sheriff. costs
in case of executions issued from the courts
Of law: Provided, That if any tax payer
shall satisfy the Board, either by his own
oath or by the testimony of others, ,.that pri-
or to the ratification of this act, he, the
said tax payer, had consumed, or sowed, or
sold the whole quantity of wheat which he
may have raised during the year, then the
said tax payer shall and may pay his wheat
tax, by substituting corn therefor at the
rate of a pound of corn for q pound of
wheat. =.


Sec. 4: That in all cases where planters
have been or may be required by the Con-
federate or State authorities to deliver, on
or before the 1st Of January next, all their
surplus corn for the use of the army, they
shall be allowed to commute with the Board
for the corn due by them at Confederate
prices Provided, They satisfy the Board
that they have in good faith furnished all
their surplus corn as aforesaid. And pro-
videa, further, That the Board thus COM
PEELED to receive money in communication
shall have the right to call upon the Com
missary General of the State to obtain for
the Board from the Confederate Govern.
ment the amount of corn thus oommuted
for at the prices paid by the Confederate
Government.


Sec. 5. That for the purpose of ascer-
tanning and collecting the tax in kind on


manufactured goods mentioned in the first
section of this Act, the Boards in the dis
tricts in which such manufactures may be
situated, shall require the owner or owners
or person or persons in charge of such man.
ufactories to deliver to the said Boards, on
or before the LIST of February next, three
per cent. in kind of all goods taxed in kind
under the first section of this Act, which
have been manufactured or produced at
their respective establishments during the
year one thousand eight hundred and sixty
four, or three per cent. in money on all
money due under the first section of this


Act; and it shall be the duty of each Board


to report to the State Auditor the amount,


kind, snd quality Of such manufactured ar
ticles, and the amount of moneys 80 receiv-
ed and the said board shall hold the ar
ticles received as tax in kind subject to q
distribution amongst the several Boards, to
be made by the State Auditor, as heroinaf-
ter provided and the Board shall pay over


to the State Auditor the money received,