Year: 1863

MS Own use SINH huefer 10 the Confederate oyefn-
ment for its use, neAtenth of the peas, beans and
/ ground peas produced and gathered by him during
the present year. As soon as the aforesaid crops
made ready for market the tax assessor in case
of disagreement between him and the taxpayer


shall proceed to estimate the same in the following
manner: The assessor aud the tax payer shall each


selecta disinterested ffeeholder from the ycinaee
who may can in third in case of a difference of
opinion, to settle, the matter in dispute; or,
it the taxpayer neglects refuses to select one
such freeholder, the said shall select two
who shall proceed to assess the crops as herein
provided. They shall ascertain the amount of the
crops either by actual measurement, or by com


putting the contents of the or houses in which
tney are held, when correct computation is prac


tlcabie by such method, and the appraisers shall


then estimate, under oath, the quantity and quality
OF said crops; including what may have been sold


OF consumed oy " producer prior to said estimate.


whether or not and the value of the portion


thereof to which the government is entitled, and


shall give written statement of this estimate TO the
said collector, and copy of the same to the pro
duc"r. The said producer shall be required to
deliver the wheat, corn, oats, rye, barley. buck


wheat rice. peas, beans, cured hay and fodder,


sugar. moasses of cane, wool and tobacco, thus to


be paid tthe in kind, in such form and ordinary
marketable condition as may be usual in the section
in which they to be delivered, aud the cotton in
such manner hereinbefore provided, within two
months from the time they have been estimated as
aforesaid, at some depot not than eight miles


from the place of production, and if not delivered


by that time, in such order he shall be liable to pay


fifty per cent more than the estimated value of the
portion aforesaid, to be collected by the tax col


lector as hereinafter prescribed: Prorided The
Government shall be bound to furnish to the pro-
Queer sacks for the delivery of such articles OF grain
as required to be put sacks for transportation and
shall allow to the producer of molasses the cost of
the barrels containing the same. The said estimate
shall be conclusive evidence of the amount in
money, of tax due by the producer to the Govern
ment' and the collector is hereby authorized to pro
ceed to collect the by issuing warrant of
distress from his Office, under his signature. in the
nature of writ of feri acias. and by virtue of the
same to seize and sell any personal property on the
premises of the taxpayer or elsewhere, belonging
to him, or much thereof as may be necessary for
the purpose of paying the tax, and the additional


fty per cent aforesaid and costs; and said sale shall


be made in the manner and form and after the notice
required by the laws Of the several States for
judicial sales of personal property. and the said
warrant of distress may be executed by the tax
collector or any deputy by him appointed for that
purpose, and the deputy executing the warrant shall
be entitled to the same fees allowed in the
respective States to sherifs executing writs of fer
tdcids, said fees 10 be paid costs by the tax
payer: Prorided, That in all where the asses
sor and the tax payer agree on the assessment of
the crops. and the value of the portion thereof to
which the Government is entitled, other assess
ment shall be necessary; but the estimate agreed
ON shall be reduced to writing and signed by the
assessor and tax payer and have the force and
effect the assessment and estimate of dsinterest
ed free-hoders hereinbefore mentioned; and two
copies of such assessment and estimate thus agreed
on and signed as aforesaid shall be made, and one
delivered to the producer and the other to the col
lector And proUded further, That the assessor is
hereby authorized TO administer oaths to the tax
payers and to witnesses in regard to any item of the
estimate herein required to be made: And prorided
further, When agricultural produce in kind is paid
for taxes, if payment be made by tenant who is
bound to pay his rent in kind the tenth part of said
rent in kind shall be paid in kind by the tenant to
the Government and for the tax of the lessor on
said rent. and the receipt of the Government officer
shall release the lessor from all obligation 70 include
said rent in kind in his statement of income. and
discharge the tenant from much of his rent to the
lessor.


SEC. ~. That every farmer, planter, or grazer
shall exhibit to the about the lst OF
March. 1864, an account of all the hogs he may
have slaughtered since the passage of this act and
before that time; after the delivary of this estimate
to the post quartermaster hereinafter mentioned by
the assessor, the said farmer, planter grazier
shall deliver equivalent of tenth Of the same


in cured bacon, at the rate of sixty pounds of bacon
to the one hundred weight of pork.-That the
first of November next. and each year thereafter
estimate shall be made, hereinbefore provided
of the value of all neat CATTLE horses mules mot
used in cultvation,) and asses owned by each
person in the Confederate States, and upon such
value the said owners shall be taxed per centum
to be paid before the LIST day of January next
ensuing If the grazier. or farmer, planter shall



prior to the 1st day of November the gross proceeds
of such sales shall be estimated and taxed income
after deducting therefrom the money actually paid
for the purchase of such beeyes, If they have been
actually purchased and the value Of the corn
consumed by them. The estimate of these items
shall be made in case of disagreement between the
and tax payer herein prescribed in other
cases of income tax and each succeeding Let day
Of November. the beeves sold during the preceding
twelve months shall be estimated and taxed in the
same manner.


SEC. I3. That the Secretary of War shall divide
the service of the quartermasters department into
two branches--one, herein denominated post quar-
termasters for the collection of the articles paid
for in kind and the other for distribution to
the proper points for supplying the army, and for
delivering cotton and tobacco to the agents of the
Secretary of the Treasury. The tar assessor shall
transfer the estimate of articles due from each per-
son. by way of tax in kind. to the duly authorized
post quartermaster. taking from the said quarter
master receipt which shall be filed as q voucher
with the chief collector in settling his account. and
a copy of this receipt shall be furnished oy the
chief collector TO the auditor settling the post quar-
termaster's account q charge against him. The
post quartermaster receiving the estimate. shall col
lect from the tar payer the articles which it sPeei
fes and which he is bound to pay and deliver as
tax to the Confederate Government. The post
auartermaser shall be liable for the safe custody OF
the articles placed in his care and shall account
for the came by showing that after proper dedac-
tions from iiayoidable loss the residue has been
delivered to the distributing agents evidenced by
their receipts The said post quartermaster shall.
also state the accounts of the qoartermaster's
ceivng from him the articles delivered in payment