Year: 1861




to appoint depute TO make such sales u his
name. he attend TO himself and for all lands so
sold by said depUs the deeds hereinafter provided
for shall e executed by said collector and such sales so
made shall he valid whether the real estate sold sha be
cases whore tie property shall not be dvsbe SO as to en-
able the collector hY sale of thereoft the whole
of the with al costs charses and commissions
the whole such properly shall be sold and the surplus of
the proceeds of the sae after satisfying the tax, costs
charges and commissions shall be paid to the of the
property or his legal or he or they can
not be ound refuse receive the then such sur
plus shall be deposited the Treasury of the Confederate
States be there held for the of the his e
gal representatives. until he they shall ma application
therefor to the Secretary of the Treasury who such
application shall by warrant on the Treasury, cause the
same TO be paid to the appl cant And ii the property
offered for sale aforesaid cannot be sold o the amount
of the due thereon, with the said additional twenty per
thefetn the collector shall purchase the in
behalf of the Con defae States for the amount aforesaid
PoUtdd that the or of the property
aforesaid before the shall have been actuail sold
shall be allowed pay he of the tax thereon with
an addition ct ten per centum on the same ON the pay
of which the sale of the said property shall not take
place. Fr0Uided also, that the owners, their heirs ex
ecuoTs or admir- Sators or any person on their BEHALF
shall have liberty to redeem lands and other real pro-
perty sold as aforesaid within two years from the time
OF sae upon payment to the collector for the use of the
purchaser his heirs or assgnees OF the amount paid by
such purchaser with interest for the at the of
twenty per and deed shall be given
in OF such sale until the time of redemption shall
have expired Pr0Uided further that when the of
land other real property sold for taxes under the
visions of this act shall be in the military service of the
Confederate States, before ard at the time said sale shall
have been made the said shall have the privilege of
Tedeemng the said property at time within two years
after the close of his term of service. And the collector
shall ren3er distinct account of the charges incurred in
Offering and advertising for such property and shall
pay ntohe treasury the surples any there be, of the
aforesaid addition of twenty per centUm per centum,
the may be, after defrayng the charges And
every of the sale of real estate which shall be made
under the authority of this for the and col
lecting of direct taxes by the collectors marshas
ptvely their lawful deputies respectively by any
other or persons the deeds for the estate so sold
shall be prepared made executed and proved acknow
edged at the time and times prescribed in this act by the
collectors respectively, within whose collection district
Or,
or remoVaom office, by their successors, payment of
ready paid in such form Of law az shall be authorized and
required by the laws Of the Confederate States by the
law of the State in which such real estate es for making
executing, proving and acknowledging deeds of bargain
and safe or other conVyances for the transfer and Convey
executed proved and acknowledged purchaser gran
tee shall to the collector the of five dollars for the
use of the collector marshall or other person Greeting the
sale of the thereby ed The commss ions
hereinafter allowed to each collector shall be in full salts
faction of all services rendered by them The assesors
pointed under them shall be entitled three dollars for
every day employed n making lists and tnder
aud approved by the chief collector State and also


five dollars for hundred taxable
the lists compile by him and delivered to the collector
Pr0Cl0ed, that when the of real estate
known, is nonresident of the State district
wherein the is situated and has agent resident
said district, the shall himself make list of
such real estate for assessment.


49, Separate shall be kept at the Treasury
OF all moneys received from each of the respective States
and the chisf collector shall procure from each cOlee
tor sach details to the tax and shall classify the
|
and SO TO provide full Information each subject of
tax sticn.


SEC IA Each collector shall be charged with an interest
Of five per month for all moneys retained his
possession beyond the time at which he required
the Secretary OF the Treasury


SEC Is. Each collector, before entering upon the duties
scrhed by the Of the Treasury with sufficient
reties and shall take oath faithfully


ties OF his oce and that he shall support and defend the
Constitution of the Confederate States.


SEC lG Upon receiving the due by each person the
coector shall sign receipts in duplicate whereof shall
be delivered the person paying the same the other
shall be forwarded to the chief collector of that State The
period which may be designated by the Secretary of the
Treasury shall be also Immediately forwarded the said
Chief collector aud b. him be disposed OF according the
direction OF the Eec1etry OF The Ireasury aud the said
chief collector shall report the Immediately the Sc
cretary OF the Treasury, and shall furnish him with list
specifying the and of each of the receipts


which shall have been forwarded to him aforesaid by th
district collectors.


SEC II. The taxes assessed each person shal be
statutory lien for year upon all the property of thai
person preference any other en the said lien
date from The first day Of OCTOBER to which the Valuation


has relation and the lands aud other property of col


shall be bound by statutory lien for five for al
moneys received by him for taxes the date of such lien
commence from the time OF his receiving the money


SEC. 49, The compensation of the collectors shall b


live per cent On the st ten thousand dollars receive


two anda hal per cent. all beyond that


until the compensation shall reach eight hundred dollars


beyond which 40 farther compensation shall be paid.


SEC 49, The Secretary of the Treasury is authorized


establish regulations suitable and proper carry this


into ct which regulations shall be binding ON all officers


The said Secretary may also frame instructions all de
tails which shall be obligatory upon all parties embrace


within the proysons Of his act e NAV also crrect a


in assessments uatons and tax is the


ton thereof in such TO and upon such evidence tn


said Secretary may approve.


20. Corporations intended to be embraced unde


the word persons used in this act; and whenever tn


capital stock of any corporation turned by the corpora


to te and the tax Pad, the stock in the hands of ind


vIdsas shall be exempt from tax and also all ths real e


tate owned by the corporation and used for carrying


business and the capital stock of all corporations shall


returned and the tax paid by the corporations themselves


and not by the individual stockholders. The term mel


chaDdze is designed to embrace all Goods an


merchandise held or sae except the agricultural product
the y. Money is intended nciud


the principal of all money belonging any person otl


er than bank upon which interest paid or to be paid


the debtor the stands the first day Of OcToDe


1he term cattle horses and mules Is intended to ncud


such animals raised or sae and not such raise


merely for ood and work the plantation or farm whei


cude all lands and estates therein and all interests CROWN


thereout including ferries, bridges mines and the luxe al


in all the actual marketable value of tie property
i to be assessed


SEC 81 If any person shall any time during the exi
It tepce of the present between the Confederate STATE
ton of treaty of peace between hem falsely make


or counterfeit or cause or procure to be falsely mad
e forged counerfeed willingly aid assist in false
d making forging countereitng any imitation
y purporting to be treasury note of the Conedera
States shall falsely alter procure be falls
alter willingly aid assist in falsely altering
treasury Of the Confederate States shall pass u


publish OF ATTEMPT to pass utter or pubsh true al


false forged ccunerfeed purporting to be


Jury note of the Confederate States knowing the to
e falsely orged countefeited shall pass, utter
sh attempt pass utter publish true, falls
altered treasury OF the Confederate State KNOWN
the to be falsely altered shall conspire attem
le conspre with another to pass utter publish
any falsely forged counterfeited, any falsely alter


treasury OF the Confederate States knowing the
falsely forged counterfeted falsely altered
such person shall be deemed and adudged guilty of
ony and being thereof convicted by due of la
is shall suffer death.


SEC 22 If any person shall any time falsely mah
forge counterfeit procure to be falsely
forged counterfeited willingly aid assist FALSE
er making forging counterfetng any bond coupon
imitation of puporting TO be bond coupon of
is Confederate states shall falsely alter procE
ke be falsely altered willingly aid assist in falsely
terng any bond coupon of the Confederate States
sbe uer or uuhsh on sttemnt to mass utter or pu
he eb as rue any false forged or counerfeed bond nj
all porting be bond coupon of the Confederate Stat
know6o the same to be falsely forged or coanerfeed
h shall mass uer or pnbIsh or attempt to pass uer or
nd sh az rue anv falsely altered bond or coupon of the C