A Century of Lawmaking for a New Nation: U.S. Congressional Documents and Debates, 1774-1875
Journal of the Confederate Congress --FIFTY-EIGHTH DAY--MONDAY, March 23, 1863.
Journal of the Congress of the Confederate States of America, 1861-1865 [Volume 6]
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Journal of the Congress of the Confederate States of America, 1861-1865 [Volume 6]
FIFTY-EIGHTH DAY--MONDAY, March 23, 1863.
OPEN SESSION.
The House met pursuant to adjournment, and was opened with prayer by the Rev. Bishop Early.
On motion of Mr. Royston,
The House resolved itself into secret session; and having spent sometime therein, again resolved itself into open session.
On motion of Mr. Sexton, leave of absence was granted to Mr. Graham, on account of domestic affliction.
Mr. Holcombe, from the committee of conference on the disagreeing votes of the two Houses on the bill to authorize and regulate the impressment of private property for the use of the Army and other military purposes, reported as follows, viz:
That they have met the conferees on the part of the Senate, and, after a full and free conference, have agreed to recommend and do recommend to their respective Houses:
That the amendment herewith reported by said committee be adopted as a substitute for the bill and amendment referred to them as aforesaid, and that the House do agree to the amendment of the Senate with an amendment.
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LANDON C. HAYNES,
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LOUIS T. WIGFALL,
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A. T. CAPERTON,
Managers on the part of the Senate.
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JAMES P. HOLCOMBE,
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W. P. CHILTON,
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A. H. GARLAND,
Managers on the part of the House.
The amendment reported by the committee having been read as follows, viz:
Strike out all after the word "That," in the second line of the first section, and insert "whenever the exigencies of any army in the field are such as to make impressments of forage, articles of subsistence, or other property absolutely necessary, then
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such impressment may be made by the officer or officers whose duties it is to furnish such forage, articles of subsistence, or other property for such army. In cases where the owner of such property and the impressing officer can not agree upon the value thereof, it shall be the duty of such impressing officer, upon an affidavit in writing of the owner of such property or his agent, that such property was grown, raised, or produced by said owner, or is held or has been purchased by him not for sale or speculation, but for his own use or consumption, to cause the same to be ascertained or determined by the judgment of two loyal and disinterested citizens of the city, county, or parish in which such impressment may be made, one to be selected by the owner, one by the impressing officer, and, in the event of their disagreement, these two shall choose an umpire of like qualification, whose decision shall be final. The persons thus selected, after taking an oath to appraise the property impressed fairly and impartially (which oath, as well as the affidavit provided for in this section, the impressing officer is hereby authorized to administer and certify), shall proceed to assess just compensation for the property so impressed, whether the absolute ownership or the temporary use thereof only is required.
And that the title of the bill be amended so as to read: "An act to regulate impressments."
Mr. Holcombe moved that the House agree to the report of the committee of conference.
Mr. Goode demanded the question; which was ordered, and the report of the committee was agreed to.
The House then proceeded to the consideration of the special order of business; which was
A bill to be entitled "An act for the assessment and collection of direct taxes and internal duties."
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The bill having been read as follows, viz:
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Section 1. The Congress of the Confederate States of America do enact, That for the purpose of superintending the collection of internal duties, stamp duties, licenses, or taxes imposed, or which may be hereafter imposed by law, and of assessing the same, an office is hereby created in the Treasury Department to be called the Office of the Commissioner of Taxes; and the President of the Confederate States is hereby authorized to nominate and, with the advice and consent of the Senate, to appoint a commissioner of taxes, with an annual salary of ... dollars, who shall be charged, under the direction of the Secretary of the Treasury, with preparing all the instructions, regulations, directions, forms, blanks, stamps, and licenses, and distributing the same, or any part thereof, and with all other matters pertaining to the assessment and collection of the duties, licenses, and taxes which may be necessary to carry the laws passed for this purpose into effect, and with the general superintendence of his office, as aforesaid, and the Secretary of the Treasury may assign to the office of commissioner of taxes such number of clerks as he may deem necessary, or the exigencies of the public service may require.
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Sec. 2. That for the purpose of assessing, levying, and collecting all taxes and internal duties, each State shall constitute a tax division, over which shall be appointed by the President, with the advice and consent of the Senate, one State collector, who shall be a resident and freeholder in such State, with a salary of ... dollars, and shall, under the regulations prescribed by the commissioner of taxes, under the direction of the Secretary of the Treasury, be charged with the duties imposed upon himself and with the superintendence and direction of all the duties of the various officers in his division or State, created by this act. The said State collector shall give bond with sureties to discharge the duties of his office in such amount as may be prescribed by the Secretary of the Treasury, and shall take oath faithfully to discharge the duties of his office, and to support and defend the Constitution of the Confederate States.
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Sec. 3. Each State collector shall divide his State into convenient collection districts, following, as nearly as may be practicable, the counties of tax districts into which the State may have been subdivided by its own State government. But the Secretary of the Treasury may authorize two or more sparsely populated counties to be included in one collection district when so recommended by the State collector, and may subdivide large towns or cities into two or more collection districts when so recommended by said State collector. For each of these districts a tax collector, to be called the district collector, shall be appointed by the State collector, subject to the approval of the Secretary of the Treasury, and each of these district collectors shall be charged with the duty of causing to be assessed and levied and of collecting all taxes, duties, and licenses imposed or required to be paid by any act of Congress, upon any persons or property within the said district. The said district collector shall be a resident freeholder of the tax district in which he shall be appointed, and shall be subject to such regulations as shall be prescribed by the commissioner of taxes, under the direction of the Secretary of the Treasury.
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Sec. 4. That before any such collector shall enter upon the duties of his office he shall execute a bond for such amount as shall be prescribed by the commissioner of taxes, under the direction of the Secretary of the Treasury, with ... sureties, to be approved as sufficient by the commissioner of taxes, conditioned that said collector shall faithfully perform the duties of his office; which bond shall be filed in the office of the Comptroller of the Treasury. And each collector shall, from time to time, renew, strengthen, and increase his official bond as the Secretary of the Treasury may direct. And each collector, before entering upon the duties of his office, shall take oath faithfully to discharge the duties of his office, and that he will support and defend the Constitution of the Confederate States.
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Sec. 5. That each district collector shall be authorized to appoint, by an instrument of writing under his hand, as many deputies as he may think proper, to be by him compensated for their services, and also to revoke any such appointment, giving such notice thereof as the commissioner of taxes shall prescribe; and may require bonds or other securities and accept the same from such deputy; and each such deputy shall have the like authority, in every respect, to collect the duties and taxes levied and assessed within the portion of the district assigned to him which is by this act vested in the district collector himself; but each district collector shall, in every respect, be responsible both to the Confederate States and to individuals, as the case may be, for all moneys collected and for every act done as deputy collector by any of his deputies whilst acting as such, and for every omission of duty: Provided, That nothing herein contained shall prevent any district collector from collecting himself the whole or any part of the duties and taxes so assessed and payable in his district.
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The said district collectors shall appoint in their respective districts an assessor or assessors, who shall be resident therein, and each assessor so appointed and accepting the appointment shall, before he enters on the duties of his appointment, take and subscribe before some competent magistrate or some district collector to be appointed by virtue of this act (who is hereby empowered to administer the same) the following oath or affirmation, to wit: "I, A. B., do swear, or affirm (as the case may be), that I will bear true faith and allegiance to the Confederate States of America, and will support the Constitution thereof, and that I will, to the best of my knowledge, skill, and judgment, diligently and faithfully execute the office and duties of assessor for (naming the district), without favor or partiality, and that I will do equal right and justice in every case in which I shall act as assessor." And a certificate of such oath or affirmation shall be delivered to the collector of the district for which such assessor shall be appointed. And every assessor acting in the said office without having taken the said oath or affirmation shall forfeit and pay one hundred dollars, one moiety thereof to the use of the Confederate States and the other moiety thereof to him who shall first sue for the same, with costs of suit.
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Sec. 6. That it shall be the duty of any person or persons, partnerships, firms, associations, or corporations made liable to any duty, license, stamp, or tax imposed by any act imposing taxes or duties, when not otherwise and differently provided for, on or before the first day of May, eighteen hundred and sixty-three, and at such time and place as the collector shall appoint prior to the first Monday in May in each year thereafter, to make a list or return to the assessor of the district where located of the amount of annual income; the articles or objects charged with a special duty or tax; the quantity of goods, wares, and merchandise, made or sold, and charged with a specific or ad valorem duty or tax; the several rates and aggregate amount, and all other matters and things which are or shall be required by law, and according to the forms and regulations to be prescribed by the commissioner of taxes, under the direction of the Secretary of the Treasury, for which such person or persons, partnerships, firms, associations, or corporations are or shall be liable to be assessed according to law.
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Sec. 7. That the instructions, regulations, and directions, as hereinbefore mentioned, shall be binding on each assessor and on each collector and his deputy or deputies in the performance of the duties enjoined by or under this act; pursuant to which instructions the district collector shall, on or before the first day of May, eighteen hundred and sixty-three, and at such time and place as the collector shall appoint, prior to the first Monday in May, in each succeeding year, and from time to time thereafter, in accordance with this act, direct and cause the several assessors to proceed through every part of their respective districts and inquire after and concerning all persons being within the collection districts where they respectively reside, owning, possessing, or having the care or management of any property, goods, wares, and merchandise, articles or objects liable to pay any duty, stamp, or tax, including all persons liable to pay a license or other duty or tax, under the provisions of any act of Congress (by reference as well to any lists of assessment or collection taken under the laws of the respective States, as to any other records or documents, and by all other lawful ways and means, especially to the written list, schedule, or return required to the assessor by all persons owning, possessing, or having the care or management of any property as aforesaid, liable to duty or taxation), and to value and enumerate the said objects of taxation, respectively, in the manner prescribed by this act and in conformity with the regulations and instructions before mentioned.
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Sec. 8. That if any person owning, possessing, or having the care or management of property, goods, wares, and merchandise, articles or objects liable to pay any duty, tax, or license, shall fail to make and exhibit a written list when required, as aforesaid, and shall consent to disclose the particulars of any and all the property, goods, wares, and merchandise, articles and objects liable to pay any duty or tax, or any business or occupation liable to pay any tax, as aforesaid, then, and in that case, it shall be the duty of the officer to make such list, which, being distinctly read, consented to, and signed by the person so owning, possessing, or having the care and management as aforesaid, shall be received as the list of such person.
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Sec. 9. That if any person shall deliver or disclose to any collector or assessor appointed in pursuance of this act, and requiring a list or lists, as aforesaid, any false or fraudulent list or statement, with intent to defeat or evade the valuation or enumeration hereby intended to be made, such person so offending, and being thereof convicted on indictment found therefor in any district court of the Confederate States, held in the district in which such offense may be committed, shall be fined in a sum not exceeding five hundred dollars, at the discretion of the court, and shall pay all costs and charges of prosecution; and the valuation and enumeration required by this act shall, in all such cases, and in all cases of undervaluation or understatement
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in such lists or statements, be made as aforesaid, upon lists according to the form prescribed, to be made out by the assessors, respectively; which lists the said assessors are hereby authorized and required to make according to the best information they can obtain, and for the purpose of making which they are hereby authorized to enter into and upon all and singular the premises, respectively; and from the valuation and enumeration so made there shall be no appeal.
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Sec. 10. That if any person shall refuse or neglect to give such list or lists within the time required as aforesaid, it shall be the duty of the collector or assessor for the collection district within which such person shall reside, and he is hereby authorized and required to enter into and upon the premises, if it be necessary, of such person so refusing or neglecting, and to make, according to the best information which he can obtain, or on his own view and information, such lists of property, goods, wares, and merchandise, and of all articles and objects liable to duty or taxation, owned or possessed or under the care or management of such person, as are required by law, including the amount, if any, due for taxes; and in case of refusal or neglect to make such lists, except in cases of sickness, the collector or assessor shall thereupon add fifty per cent to the amount of the items thereof; and the lists so made and subscribed by such collector or assessor shall be taken and reputed as good and sufficient lists of the persons and property for which such person or property is to be taxed for the purposes of this act; and the person so failing or neglecting, unless in case of sickness or failure to receive the notice, shall, moreover, forfeit and pay the sum of one hundred dollars, except where otherwise provided for, to be recovered for the use of the Confederate States, with costs of suit.
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Sec. 11. That whenever there shall be in any collection district any property, goods, wares, and merchandise, articles or objects not owned or possessed by or under the care of management of any person or persons within such district, and liable to be taxed as aforesaid, and no list of which shall have been transmitted to the assessor in the manner provided by this act, it shall be the duty of the assessor for such district, and he is hereby authorized and required to enter into and upon the premises where such property is situated, and take such view thereof as may be necessary, and to make lists of the same, according to the form prescribed, which lists, being subscribed by the said assessor, shall be taken and reputed as good and sufficient lists of such property, goods, wares, and merchandise, articles or objects as aforesaid, under and for the purposes of this act.
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Sec. 12. That the owners, possessors, or persons having the care or management of property, goods, wares, and merchandise, articles or objects not lying or being within the collection district in which they reside, shall be permitted to make out and deliver the lists thereof required by this act (provided the district in which the said objects of duty or taxation are situated is therein distinctly stated), at the time and in the manner prescribed, to the assessor of the district wherein such persons reside. And it shall be the duty of the assessor who receives any such list to transmit the same to the assessor where such objects of taxation are situate, who shall examine such list, and if he approves the same he shall return it to the assessor from whom he received it, with his approval thereof; and if he fails to approve the same he shall make such alterations therein as he may deem to be just and proper, and shall then return the said list, with such alterations therein or additions thereto, to the assessor from whom he received the said list; and the assessor where the person liable to pay such tax resides shall proceed in making the assessment of the tax upon the list by him so received, in all respects as if the said list had been made out by himself.
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Sec. 13. That the lists aforesaid, where not otherwise specially provided for, shall be taken with reference to the first day of January last preceding, and where taxes accrue at other and different times, the lists shall be taken with reference to the time when said taxes become due; and the district collectors, respectively, after collecting the said lists, shall proceed to arrange the same and to make two general lists, the first of which shall exhibit, in alphabetical order, the names of all persons liable to pay any duty, tax, or license residing within the collection district, together with the value and assessment or enumeration, as the case may require, of the objects liable to duty or taxation within such district for which each such person is liable, or for which any firm, company, or corporation is liable, with the amount of duty or tax payable thereon; and the second list shall exhibit, in alphabetical order, the names of all persons residing out of the collection district, owners of property within the district, together with the value and assessment or enumeration thereof, as the case may be, with the amount of duty or tax payable thereon, as aforesaid. The forms of the said general list shall be devised and prescribed by the State collector, under the direction of the commissioner of taxes, and lists taken according to such forms shall be made out by the assessor or assessors and delivered to the district collector within thirty
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days after the day fixed by this act, as aforesaid, requiring lists from individuals; or where duties, licenses, or taxes accrue at other and different times, the lists shall be delivered from time to time as they become due. And if any assessor shall fail to perform any duty assigned by this act within the time prescribed by his precept, warrant, or other legal instructions, not being prevented therefrom by sickness or other unavoidable cause, every such assessor shall be discharged from office and shall, moreover, forfeit and pay the sum of two hundred dollars, to be recovered for the use of the Confederate States, with costs of suit: Provided, That the direction to exhibit the amount of tax shall not be construed to apply to property assessed with a view to a direct tax.
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Sec. 14. The collectors for each collection district shall, by advertisement in some public newspaper published within his district, if any such there be, and by written or printed notifications, to be posted up in at least four places within each district, advertise all persons concerned of the time and place within said district when and where the lists, valuations, and enumerations made and taken within said district may be examined; and said lists shall remain open for the space of fifteen days after notice shall have been given as aforesaid. And said notifications shall also state when and where within said district, after the expiration of said fifteen days, appeals will be received and determined relative to any erroneous or excessive valuations or enumerations by the assessor. And it shall be the duty of each collector for each collection district, at the time fixed for hearing such appeal as aforesaid, to submit the lists taken and returned as aforesaid to the inspection of any and all persons who may apply for that purpose. And the said collector for each collection district is hereby authorized at any time within fifteen days from and the time allowed for notification, as aforesaid, to hear and determine in a summary way, according to law and right, upon any and all appeals which may be exhibited: Provided, That the question to be determined by the collector on an appeal respecting the valuation or enumeration of property or objects liable to duty or taxation shall be, whether the valuation complained of be or be not in a just relation or proportion to other valuations in the same district, and whether the enumeration be or not correct. And all appeals to the district collector, as aforesaid, shall be made in writing and shall specify the particular cause, matter, or thing respecting which a decision is requested, and shall, moreover, state the ground or principle of inequality or error complained of. And the collector shall have power to reexamine and equalize the valuations as shall appear just and equitable; but no valuation or enumeration shall be increased without a previous notice of at least five days to the party interested to appear and object to the same if he judge proper; which notice shall be given by a note in writing, to be left at the dwelling house, office, or place of business of the party by such collector.
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Sec. 15. The district collectors shall, immediately after the expiration of the time for hearing and deciding appeals, make out correct lists of the valuation and enumeration in each of their districts, respectively, and deliver the same to the State collector, and as soon as this delivery can be made, it shall be the duty of the State collector to convene from each Congressional district one district collector, to be designated by him, in general meeting, at such time and place as shall be appointed and directed by the commissioner of taxes, and the said State collector and district collectors shall constitute a board, over which the State collector shall preside, for the purpose of equalizing and adjusting the assessment of property throughout that State, and in case of a direct tax of apportioning the amount of direct taxes which such property or owners thereof are liable to pay, and the said board may make and establish such rules and regulations as to them shall appear necessary for carrying into effect the purposes of this act not being in conflict with the laws of the Confederate States.
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Sec. 16. That said board of collectors, convened and organized as aforesaid, may appoint a suitable person or persons to be their clerk or clerks, but not more than one for each Congressional district, who shall hold their offices at the pleasure of said board of collectors, and whose duty it shall be to receive, record, and preserve all tax lists, returns, and other documents delivered and made to said board of collectors; and who shall take an oath (or affirmation, if conscientiously scrupulous of taking an oath) faithfully to discharge his or their trust; and in default of taking such oath or affirmation, previous to entering on the duties of such appointment, or on failure to perform any part of the duties enjoined on him or them, respectively, by this act, he or they shall, respectively, forfeit and pay the sum of two hundred dollars for the use of the Confederate States, to be recovered in any court having competent jurisdiction, and shall also be removed from office.
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Sec. 17. That it shall be the duty of said clerks to record the proceedings of the said board of collectors and to enter on the record the name of such of the collectors as shall attend any general meeting of the board of collectors for the purposes of this
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act. And if any collector shall fail to attend such general meeting his absence shall be noted on said record, and he shall, for every day he may be absent therefrom, forfeit and pay the sum of ten dollars for the use of the Confederate States.
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Sec. 18. That if the said board of collectors shall not, within three days after the first meeting thereof as aforesaid, be furnished with all the lists of valuation of the several collection districts in any State, they shall nevertheless proceed to make out the equalization and apportionment by this act directed, and they shall assign to such districts the valuation lists of which shall not have been furnished such valuation as they shall deem just and right; and the valuation thus made to such districts by the board of collectors shall be final, and the proper quota of direct tax shall be, and is hereby, declared to be imposed thereon accordingly.
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Sec. 19. The State collector shall forthwith notify each district collector of the adjustment and equalization made by the board of collectors; and each district collector shall immediately conform thereto, and make out his lists of assessment accordingly. Each of said district collectors shall thereupon, within ... days after receiving said notice from the board of collectors, give notice, by advertisement published in each collection district, in one newspaper printed in said district, if any such there be, and by notifications to be posted up in at least four public places in each district, that the said duties, excises, and taxes have become due and payable, and state the time and place within said district at which, he will attend to receive the same, which time shall not be less than ... days after such notification; and all persons who shall neglect to pay the duties and taxes as aforesaid assessed upon them, to the collector within the time specified, shall be liable to pay ten per centum additional upon the amount thereof, the fact of which liability shall be stated in the advertisement and notification aforesaid. And with regard to all persons who shall neglect to pay as aforesaid, it shall be the duty of the collector, in person or by deputy, within twenty days after such neglect, to make a demand personally, or at the dwellings or usual places of business of such persons, if any they have, for payment of said taxes or duties, with the ten per centum additional aforesaid. And with respect to all such duties or taxes as are not included in the lists aforesaid, and all taxes and duties the collection of which is not otherwise provided for in this act, it shall be the duty of each collector, in person or by deputy, to demand payment thereof, in manner aforesaid, within ten days from and after the same becomes due by law; and if the annual and other duties shall not be paid within ten days from and after such demand therefor, it shall be lawful for such collector, or his deputy or deputies, to proceed to collect the said duties or taxes by distraint and sale of the goods, chattels, or effects of the persons delinquent as aforesaid. And in case of such distraint, it shall be the duty of the officer charged with the collection to make, or cause to be made, an account of the goods or chattels which may be distrained, a copy of which, signed by the officer making such distraint, shall be left with the owner or possessor of such goods, chattels, or effects, or at his or her dwelling, with some person of suitable age and discretion, with a note of the sum demanded and the time and place of sale; and the said officer shall forthwith cause a notification to be published in some newspaper within the district wherein the distraint is made, if there is a newspaper published in said district, or to be publicly posted up at the post-office, if there be one within five miles, nearest to the residence of the person whose property shall be distrained, and in not less than two other public places, which notice shall specify the articles distrained and the time and place for sale thereof, which time shall not be less than ten nor more than twenty days from the date of such notification, and the place proposed for sale not more than five miles distant from the place of making such distraint: Provided, That in case of distraint for the payment of the duties or taxes aforesaid, the goods, chattels, or effects so distrained shall and may be restored to the owner or possessor, if, prior to the sale, payment or tender shall be made to the proper officer charged with the collection of the full amount demanded, together with such fee for levying and such sum for the necessary and reasonable expense of removing, advertising, and keeping the goods, chattels, or effects so distrained, as may be prescribed by the commissioner of taxes; but in case of nonpayment or tender, as aforesaid, the said officer shall proceed to sell the said goods, chattels, or effects at public auction, and shall and may retain from the proceeds of such sale the amount demandable for the use of the Confederate States, with the necessary and reasonable expenses of distraint and sale, and a commission of five per centum thereon for his own use, rendering the overplus, if any there be, to the person whose goods, chattels, or effects shall have been distrained: Provided, That there shall be exempt from distraint the tools or implements of a trade or profession, one cow, arms and provisions, and household furniture kept for use, apparel necessary for a family, and beast of the plow.
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Sec. 20. That in all cases where the property liable to distraint for duties or taxes under any act of Congress may not be divisible, so as to enable the collector by a
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sale of part thereof to raise the whole amount of the tax, with all costs, charges, and commissions, the whole of such property shall be sold, and the surplus of the proceeds of the sale, after satisfying the duty or tax, costs, and charges, shall be paid to the owner of the property, or his, her, or their legal representatives, or if he, she, or they can not be found or refuse to receive the same, then such surplus shall be deposited in the Treasury of the Confederate States in such manner as may be prescribed by the Secretary of the Treasury, to be there set apart and held for the use of the owner, or his, or her, or their legal representatives until he, she, or they shall make application therefor to the Secretary of the Treasury, who, upon such application, shall, by warrant on the Treasury, cause the same to be paid to the applicant. And if the property advertised for sale as aforesaid can not be sold for the amount of the duty or tax due thereon, with the costs and charges, the collector shall purchase the same in behalf of the Confederate States for an amount not exceeding the tax or duty, with the costs and charges thereon. And all property so purchased may be sold by said collector under such regulations as may be prescribed by the commissioner of taxes. And the collector shall render a distinct account of all charges incurred in the sale of such property, and shall pay into the Treasury the surplus, if any there be, after defraying the charges.
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Sec. 21. The taxes assessed upon each person shall be a statutory lien upon all property of such person for and during the term of two years from the date of listing such person in preference to any other lien, and the lands and other property of any collector shall be bound by statutory lien for five years for all moneys received by him for taxes or duties, the date of such lien to commence from the time of his receiving the money. And the said liens shall extend to each and every part of all tracts, or lots of land, or dwelling houses, notwithstanding the same may have been divided or alienated in part.
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Sec. 22. That in any case where goods, chattels, or effects sufficient to satisfy the duties imposed by law upon any person liable to pay the same shall not be found by collector or deputy collector whose duty it may be to collect the same, he is hereby authorized to collect the same by seizure and sale of real estate of such person; and the officer making such seizure and sale shall give notice to the person whose estate is proposed to be sold, by giving him in hand, or leaving at his usual place of abode, a notice in writing, stating what particular estate is proposed to be sold, describing the same with reasonable certainty, and the time when and place where said officer proposes to sell the same. And the said collector shall first advertise the same for thirty days in a newspaper printed within the collection district, if such there be, or shall post up in at least four public places within the district a notification of the intended sale, thirty days previous thereto, and shall proceed to sell at public sale so much of the said property as may be necessary to satisfy the taxes due, together with an addition of twenty per centum. But in all cases where the property liable to tax under this act may not be divisible, so as to enable the collector by a sale of part thereof to raise the whole amount of the tax, with all costs, charges, and commissions, the whole of such property shall be sold, and the surplus of the proceeds of the sale, after satisfying the tax, costs, charges, and commissions, shall be paid to the owner of the property, or to his legal representatives, or if he or they can not be found, or refuse to receive the same, then such surplus shall be deposited in the Treasury, there to be held and drawn out in like manner as provided in this act in reference to the surplus arising from the sale of goods, chattels, and effects. And if the property advertised for sale as aforesaid can not be sold for the amount of the tax due thereon, with the said additional twenty per centum thereto, the collector shall purchase the same in behalf of the Confederate State for the amount aforesaid: Provided, That the owner or superintendent of the property aforesaid, after the same shall have been, as aforesaid, advertised for sale, and before it shall have been actually sold, shall be allowed to pay the amount of the tax thereon, with an addition of ten per centum on the same, on the payment of which the sale of the property shall not take place: Provided also, That the owners, their heirs, executors, or administrators, or any person on their behalf, shall have liberty to redeem the lands and other property sold, as aforesaid, within two years from the time of sale, upon payment to the collector for the use of the purchaser, his heirs or assigns, of the amount paid by said purchaser, with interest for the same, at the rate of twenty per centum; and no deed shall be given until the time of redemption shall have expired; Provided further, That when the owner of any land or other real property sold for taxes under the provisions of this act shall be in the military service of the Confederate States before and at the time said sale shall have been made, the said owner shall have the privilege of redeeming the said property at any time within two years after the close of his term of service. And the collector shall render a distinct account of the charges incurred in offering and advertising for sale such
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property, and shall pay into the Treasury the surplus, if any there be, of the aforesaid addition of twenty per centum, or ten per centum, as the case may be, after defraying the charges. And in every case of the sale of real estate which shall be made under the authority of this act by the collectors, respectively, or their lawful deputies, respectively, the deeds for the estate so sold shall be prepared, made, and executed, and proved or acknowledged, at the time and times prescribed in this act by the collectors, respectively, within whose collection district such real estate shall be situated, in such form of law as shall be authorized and required by the laws of the Confederate States, or by the law of the State in which such real estate lies, for making, executing, proving, and acknowledging deeds of bargain and sale or other conveyances for the transfer and conveyance of real estate; and for every deed so prepared, made, executed, proved, and acknowledged, the purchaser or grantee shall pay to the collector the sum of five dollars, for the use of the collector or other person effecting the sale of the real estate thereby conveyed. It shall be the duty of every collector to keep a record of all sales of land made in his collection district, whether by himself or his deputy, in which shall be set forth the tax for which any such sale was made; the dates of seizure and sale; the name of the party assessed, and all proceedings in making said sale; the amount of fees and expenses; the name of the purchaser, and the date of sale; which record shall be certified by the officer making the sale. And it shall be the duty of any deputy making sale as aforesaid to return a statement of all his proceedings to the collector and to certify the record thereof. And in case of the death or removal of the collector or the expiration of his term of his office from any other cause, said record shall be deposited with his successor, if there be one appointed, and if not, then said record shall be deposited in the office of the State collector; and a copy of every such record, certified by the collector or the State collector, as the case may require, shall be evidence in any court of the truth of the facts therein stated. And when any lands sold as aforesaid shall be redeemed as hereinbefore provided, the collector or chief collector, as the case may be, shall make an entry of the fact upon the record aforesaid, and the said entry shall be evidence of such redemption. And the claim of the Government to lands sold under and by virtue of the foregoing provisions shall be held to have accrued at the time of seizure thereof.
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Sec. 23. Upon receiving the tax due by each person, the collector shall sign receipts in duplicate, one whereof shall be delivered to the person paying the same, and the other shall be forwarded to the State collector of that State. The money collected during each month, or during any shorter period which may be designated by the Secretary of the Treasury, shall be also immediately forwarded to the said State collector; and the several State collectors shall, at the expiration of every month after collections have been commenced, transmit to the commissioner of taxes a statement of the amount of collections received within the month, and pay over monthly, or at such time or times as may be required by the commissioner of taxes, the moneys by them, respectively, received within the said term, and at such places as may be designated and required by the commissioner of taxes; and each of the district collectors shall complete the collection of all sums annually assigned to them for collection, shall pay over the same to the State collector, and shall render his final account to the said State collector as often as he may be required, and within six months from and after the day when he shall have received the collection lists from the assessor or assessors of his district. And the Secretary of the Treasury is authorized to designate one or more depositories in each State for the deposit and safe-keeping of the moneys collected by virtue, of this act; and the receipt of the proper officer of such depository to a State collector for the money deposited by him shall be a sufficient voucher for such State collector in the settlement of his accounts at the Treasury Department; and the commissioner of taxes may, under the direction of the Secretary of the Treasury, prescribe such regulations with reference to such deposits as he may deem necessary. And the State collector shall furnish the commissioner of taxes with a list specifying the names and amounts of each of the tax receipts which shall have been forwarded to him as aforesaid by the district collectors.
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Sec. 24. That each collector shall be charged with the whole amount of taxes, whether contained in the lists delivered to him by the assessors, respectively, or delivered or transmitted to him by other collectors, and shall be credited with the amount of duties or taxes contained in the lists transmitted in the manner above provided to other collectors and by him receipted as aforesaid, and also for the duties or taxes of such persons as may be have absconded or become insolvent prior to the day when the duty or tax ought, according to the provisions of this act, to have been collected: Provided, That it shall be proved to the satisfaction of the Comptroller of the Treasury that due diligence was used by the collector, and that no property was left from which the duty or tax could have been recovered. And each collector shall
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also be credited with the amount of property purchased by him for the use of the Confederate States, provided he shall faithfully account for and pay over the proceeds thereof upon a resale of the same as required by this act.
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Sec. 25. That if any collector shall fail to collect or pay over to the chief collector the amounts collected as hereinbefore provided, it shall be the duty of the State collector, and he is hereby authorized and required, immediately after such delinquency, to report the same to the commissioner of taxes, who shall issue a warrant of distress against such delinquent collector and his sureties, directed to the marshal of the district, therein expressing the amount of the taxes with which the said collector is chargeable, and the sums, if any, which have been paid. And the said marshal shall, himself, or by his deputy, immediately proceed to levy and collect the sum which may remain due, by distress and sale of the goods and chattels, or any personal effects of the delinquent collector, giving at least five days' notice of the time and place of sale, in the manner provided by law for advertising sales of personal property on execution in the State wherein such collector resides: And furthermore, If such goods, chattels, and effects can not be found sufficient to satisfy the said warrant, the said marshal or his deputy shall and may proceed to levy and collect the sum which remains due, by distress and sale of the goods and chattels, or any personal effects of the surety or sureties of the delinquent collector, giving notice as hereinbefore provided. And the bill of sale of the officer, of any goods, chattels, or other personal property distrained and sold as aforesaid, shall be conclusive evidence of title to the purchaser, and prima facie evidence of the right of the officer to make such sale, and of the correctness of his proceedings in selling the same. And for want of goods and chattels or other personal effects of such collector or his sureties, sufficient to satisfy any warrant of distress, issued pursuant to the preceding section of this act, the lands and real estates of such collector and his sureties, or so much thereof as may be necessary for satisfying the said warrant, after being advertised for at least three weeks in not less than three public places in the collection district, and in one newspaper printed in the district, if any there be, prior to the proposed time of sale, may and shall be sold at public auction by the marshal or his deputy, who, upon such sale, shall, as such marshal, deputy marshal, make and deliver to the purchaser of the premises so sold a deed of conveyance thereof, to be executed and acknowledged in manner and form prescribed by the laws of the State in which said lands are situated, which said deed so made shall invest the purchaser with all the title and interest of the defendant or defendants named in said warrant, existing at the time of seizure thereof, and all moneys that remain of the proceeds of such sale after satisfying the said warrant of distress and paying the reasonable costs and charges of sale shall be returned to the proprietor of the lands or real estate sold as aforesaid.
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Sec. 26. That each and every collector or his deputy who shall exercise or be guilty of any extortion or willful oppression under color of this act, or shall knowingly demand other or greater sums than shall be authorized by this act, shall be liable to pay a sum not exceeding double the amount of damages accruing to the party injured, to be recovered by and for the use of the party injured, with costs of suit, and shall be dismissed from office, and be disqualified from holding such office thereafter; and each and every collector or his deputy shall give receipts for all sums by them collected and retained in pursuance of this act.
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Sec. 27. That the collector or deputy collector or assessor shall be authorized to enter, in the daytime, any brewery, distillery, manufactory, building, or place where any property, articles, or objects, subject to duty or taxation under the provisions of this act, are made, produced, or kept within his district, so far as it may be necessary for the purpose of examining said property, articles, or objects, or for inspecting any books in which are kept the entries of such items as are required to make the returns required from time to time to be made. And every owner of such brewery, distillery, manufactory, building, or place, or persons having the agency or superintendence of the same, who shall refuse to admit such officer, or to suffer him to examine said property, articles, or objects, or to inspect said accounts, shall, for every such refusal, forfeit and pay the sum of five hundred dollars.
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Sec. 28. That in case of the sickness or temporary disability of a collector to discharge such of his duties as can not under existing laws be discharged by a deputy, they may be devolved by him on his deputy: Provided, That information thereof be immediately communicated to the Secretary of the Treasury, and shall not be disapproved by him: And provided further, That the responsibility of the collector or his sureties to the Confederate States shall not be affected or impaired thereby.
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Sec. 29. That in case a collector shall die, resign, or be removed, the deputy of such collector, if he have one, shall continue to act until the successor be appointed; and the deputy of such collector may and shall, until a successor shall be appointed,
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discharge all the duties of said collector; and for the official acts and defaults of such deputy a remedy shall be had on the official bond of the collector, as in other cases; and any bond or security taken of such deputy by such collector pursuant to the provisions of this act shall be available to his heirs or representatives, to indemnify them for loss or damage accruing from any act of the proper deputy so continuing or so succeeding to the duties of such collector.
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Sec. 30. That it shall be the duty of the collectors aforesaid or their deputies in their respective districts, and they are hereby authorized, to collect all the duties and taxes imposed by law, however the same may be designated, and to prosecute for the recovery of the same and for the recovery of any sum or sums which may be forfeited by virtue of this act; and all fines, penalties, and forfeitures which may be incurred or imposed by virtue of this act shall and may be sued for and recovered in the name of the Confederate States or of the collector within whose district any such fine, penalty, or forfeiture shall have been incurred, in any proper form or action or by any appropriate form of proceeding before any circuit or district court of the Confederate States for the district within which said fine, penalty, or forfeiture may have been incurred, or before any court of competent jurisdiction; and where not otherwise and differently provided for, one moiety thereof shall be to the use of the Confederate States and the other moiety thereof to the use of the person who, if a collector or deputy collector, shall first inform of the cause, matter, or thing whereby any such fine, penalty, or forfeiture was incurred.
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Sec. 31. That if any person, in any case, matter, hearing, or other proceeding in which an oath or affirmation shall be required to be taken or administered under and by virtue of this act, shall, upon the taking of such oath or affirmation, knowingly and willingly swear or affirm falsely, every person so offending shall be deemed guilty of perjury, and shall, on conviction thereof, be subject to the like punishment and penalties now provided by the laws of the Confederate States for the crime of perjury.
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Sec. 32. That separate account shall be kept at the Treasury of all moneys received from each of the respective States, and the State collector shall procure from each tax collector such details as to the tax, and shall classify the same in such manner as the Secretary of the Treasury shall direct and so as to provide full information as to each subject of taxation.
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Sec. 33. That when any duty or tax shall have been paid by levy and distraint, any person or persons or party who may feel aggrieved thereby may apply to the district collector for relief and exhibit such evidence as he, she, or they may have of the wrong done or supposed to have been done, and after a full investigation, the collector shall report the case, with such parts of the evidence as he may judge material, including also such as may be regarded material by the party aggrieved, to the State collector, and the State collector shall report the same to the commissioner of taxes, who may, if it shall be made appear to him that such duty or tax was levied or collected, in whole or in part, wrongfully or unjustly, certify the amount wrongfully and unjustly levied or collected, and the same shall be refunded and paid to the person or persons or party, as aforesaid, from any moneys in the Treasury not otherwise appropriated, upon the presentation of such certificate to the proper officer thereof.
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Sec. 34. That in all cases of distraint and sale of goods or chattels for nonpayment of taxes provided for in this act the bill of sale of such goods or chattels given by the officer making such sale to the purchaser thereof shall be conclusive evidence of the right of the officer to make such sale and of the correctness of his proceedings in selling the same.
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Sec. 35. That when land or other real property has been redeemed by the owner, his heirs, executors, or administrators, in accordance with the foregoing provisions of this act, the collectors shall, on application, pay to the purchasers the moneys thus paid for their use; and in all cases where lands may be sold under this act for the payment of taxes, belonging to infants, persons of insane mind, and married women, such persons shall have the term of two years after their respective disabilities shall have been removed to redeem lands thus sold, on their payment to the collector of the district in which the land or other real property lies, for the use of the purchaser, the amount paid by such purchaser, with fifty per centum addition thereto, together with ten per centum interest per annum on the aggregate sum, and on their payment to the purchaser of the land aforesaid a compensation for all improvements he may have made on the premises subsequent to his purchase, the value of which improvements shall be ascertained by three or more neighboring freeholders, to be appointed by said collector, who, on an actual view of the premises, shall assess the value of such improvements, on their oaths, and make return of such valuation to the collector immediately. And the collector shall receive such compensation
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for his services herein, to be paid by and received from the parties like costs of suit, as a court shall in that respect tax and allow.
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Sec. 36. Each collector shall be charged with an interest of five per centum per month for all moneys retained in his possession beyond the time at which he is required to pay over the same by law or by regulations established by the Secretary of the Treasury, or the commissioner of taxes, under his direction.
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Sec. 37. That the commissioner of taxes, under the direction of the Secretary of the Treasury, is authorized to establish all rules and regulations suitable and proper to carry this act into effect, which regulations shall be binding on all officers; he may, in like manner, frame instructions as to all details, which shall be obligatory upon all parties embraced within the provisions of this act, and may also correct all errors in assessments, valuations, and tax lists, or in the collection thereof, in such form and upon such evidence as may be prescribed. And in cases where the time fixed for the performance and completion of the various duties prescribed for the various tax officers named in this act shall, from unavoidable exigencies, be insufficient, the commissioner of taxes, by the authority of the Secretary of the Treasury, shall have power to make extension thereof as circumstances and the public interests may require.
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Sec. 38. That the compensation of district tax collectors shall be five per centum on the first twenty thousand dollars collected and paid over, and two and one-half per centum on all sums beyond that amount collected and paid over. And there shall be allowed and paid to the several assessors for their services under this act dollars for every day employed in making lists and assessments under this act, the number of days being certified by the district collector and approved by the State collector, and also five dollars for every hundred taxable persons contained in the list as completed by such assessor and delivered to the collector.
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Sec. 39. The lien for the tax shall attach from the date of assessment, and shall follow the property into every State of this Confederacy; and in case any person shall attempt to remove any property which may be liable to tax beyond the jurisdiction of the State in which the tax is payable without payment of the tax, the collector of the district may distrain upon and sell the same in the same manner as is provided in cases where default is made in the payment of the tax.
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Sec. 40. That a sufficient amount of money be appropriated out of any money in the Treasury, not otherwise appropriated, for the payment of such expenses as shall be actually incurred by the State collectors for salaries of clerks, office rent, postage, and other incidental charges, to be disbursed by the said State collectors upon estimates approved by the Secretary of the Treasury, and requisition drawn upon the disbursing clerk hereinafter provided for, to whom the State collectors shall be accountable for their disbursements, and who shall embrace their said accounts in his settlements with the auditor: Provided, That the books and printing required shall be at the expense of the Department.
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Sec. 41. That the Secretary of the Treasury shall appoint a disbursing clerk for the office of commissioner of taxes, who shall give bond, with sureties, faithfully to discharge the duties of his office, in such amount as may be prescribed by the Secretary of the Treasury, and shall receive, in compensation therefor, the sum of ... dollars in addition to the regular salary allowed by law to clerks in the Treasury Department. And it shall be the duty of said disbursing clerk to examine and settle all accounts for salaries, commissions, and other expenses incidental to the assessment and collection of the duties and taxes provided for by law, and he shall render monthly or quarterly statements to the proper auditor, as shall be directed by the Secretary of the Treasury, and shall conduct the correspondence in relation thereto under the supervision and control of the commissioner of taxes.
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Sec. 42. That the Secretary of the Treasury may prescribe regulations to enable any taxpayer to pay into the Treasury in advance such sum as he may choose on account of taxes to accrue against him, and to obtain therefor a certificate bearing interest at the rate of five per cent a year until his taxes are payable, but such certificate shall not be transferable.
Mr. Smith of North Carolina moved that the bill be recommitted to the Committee on Ways and Means, with instructions to report
A bill for the assessment and collection of taxes imposed at the present or at any future session of Congress, containing as far as applicable the provisions of the act entitled "An act to authorize the issue of Treasury notes, and to provide a war tax for their redemption," approved August 19, 1861.
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Mr. Foote demanded the question; which was ordered, and the motion was lost.
Mr. Chambliss moved to amend the first section of the bill by striking out the word "licenses."
Mr. Conrad moved to amend the amendment by striking out from the first section the words "internal duties, stamp duties, licenses, or."
Mr. Foote demanded the question; which was ordered, and the amendment to the amendment was agreed to.
The amendment as amended was agreed to.
Mr. Chilton moved to amend the second section by striking out thereof the words "and internal duties;" which was agreed to.
Mr. Kenner moved to amend the same section by filling the blank therein with the words "two thousand dollars."
Mr. Garnett moved to amend the amendment by filling the blank with the words "not less than two thousand dollars, nor more than four thousand dollars, in the discretion of the Secretary of the Treasury."
Mr. Foote demanded the question; which was ordered, and the amendment to the amendment was lost.
Mr. Foote moved to amend the amendment by filling the blank with the words "from two thousand dollars to three thousand dollars, in the discretion of the Secretary of the Treasury."
The amendment to the amendment was lost.
Mr. Garnett moved to amend the amendment by filling the blank with the words
one-tenth of one per cent on the amount collected in each State, provided that in no case shall the salary be less than two thousand dollars or more than three thousand dollars.
Mr. Royston demanded the question; which was ordered, and the amendment to the amendment was agreed to.
The amendment as amended was agreed to.
Mr. McDowell moved that the House reconsider the vote by which the motion of Mr. Smith of North Carolina to recommit the bill to the committee, with instructions, was rejected.
Mr. Garland demanded the question; which was ordered, and the motion was lost.
A message was received from the President, by his Private Secretary, Mr. Harrison, informing the House that on the 20th instant he approved and signed an act entitled
An act to amend an act for the establishment and organization of a general staff for the Army of the Confederate States.
Mr. Kenner moved to amend the first section by filling the blank therein with the words "three thousand dollars."
The amendment was agreed to.
Mr. Kenner moved to amend the third section by striking out the word "licenses," and to strike out the same word wherever occurring in the bill.
The amendment was agreed to.
Mr. Conrad moved to amend the bill by striking out the words "duties and," wherever occurring.
The amendment was agreed to.
Mr. Smith of North Carolina moved to amend the third section by striking out the word "freeholder."
The amendment was lost.
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Mr. Kenner moved to amend the fourth section by filling the blank therein with the words "not less than two."
The amendment was agreed to.
Mr. Hanly moved to amend the fifth section by striking out the words "bear true faith and allegiance to the Confederate States of America, and will support the Constitution thereof," and insert in lieu thereof the words "support the Constitution of the Confederate States of America."
The amendment was agreed to.
Mr. Conrad moved to amend the fifth section by striking out the words "both to the Confederate States and to individuals."
The amendment was agreed to.
On motion of Mr. Clapp,
The House adjourned until 11 o'clock to-morrow.
SECRET SESSION.
The House being in secret session, proceeded to the consideration of the unfinished business of the last secret session; which was the consideration of the amendments of the Committee of the Whole to a bill to lay taxes for the common defense and to carry on the Government of the Confederate States.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "fourteen" and to insert in lieu thereof the word "twenty-eight,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "cimmissioner" and to insert in lieu thereof the word "collector,"
The same was agreed to.
And the question being on agreeing to the next amendment of the committee, which was to insert after the words, "the President" the words "association, partnership,or individual,"
The same was agreed to.
And the question being on agreeing to the next amendment of the committee, which was to strike out the word "of" and to insert in lieu thereof the words "in addition to,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words
and for any default in the delivery of such list or return, with such declaration annexed, the bank, trust company, savings institution, insurance or other company making such default shall forfeit as a penalty one-third in addition to the tax levied,
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to insert after the word "company" the words "association, partnership,or individual,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "commissioner" and to insert in lieu thereof the word "collector,"
The same was agreed to.
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And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "commissioner," where it again occurs, and to insert in lieu thereof the word "collector,"
The same was agreed to,
And the question being upon agreeing to the next amendment of the committee, which was to add at the end of section 14 the following words, to wit:
For any default in the delivery of such list or return, with such declaration annexed, the bank, trust company, savings institution, insurance or other company making such default shall forfeit as a penalty one-third in addition to the tax levied,
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to transpose section 14 as section 15,
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to insert after the word "whether" the words "life, fire,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to insert after the word "sea" the words "or rivers,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "one" and to insert in lieu thereof the word "five,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "commissioner" and to insert in lieu thereof the word "collector,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to insert after the words "preceding quarter" the words "and any previous quarter not previously rendered,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "one of the officers" and to insert in lieu thereof the words "the president and chief officer,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the word "commissioner," and to insert in lieu thereof the word "collector,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to add as an additional section the following, to wit:
A tax shall be levied and collected of ten per centum of the profit on every sale amounting to more than one hundred dollars of real or personal property bought or sold by any person, firm, or corporation, during the year eighteen hundred and sixty-two, and that part of the present year preceding the first day of April, eighteen hundred and sixty-three, but this provision shall not apply to purchases and sales made in the due course of a business conducted under a license from a State, or taxed by a State,
The same was agreed to.
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And the question being upon agreeing to the next amendment of the committee, which was to add as an additional section the following, to wit:
There shall be laid and collected a tax of two and one-half per centum on the amount of every sale amounting to more than one hundred dollars made after the first day of April, eighteen hundred and sixty-three, of lands, slaves, cotton, tobacco, naval stores, grain, flour, meal, forage, or provisions, bought or sold after the first day of April, eighteen hundred and sixty-three, unless the sale be made to the Confederate Government, or be made by or to a person, firm, or company whose business is taxed under this act, and in the due course of business, and the tax shall be a lien on the property sold,
Mr. Garnett demanded the yeas and nays thereon;
Which were ordered,
And are recorded as follows, to wit:
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Yeas ... 46
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Nays ... 26
Yeas: Atkins, Barksdale, Bell, Boteler, Burnett, Chambers, Chambliss, Chilton, Clopton, Curry, Davis, Elliott, Ewing, Farrow, Foote, Freeman, Gardenhire, Gartrell, Goode, Hartridge, Heiskell, Hilton, Hodge, Kenner, Lyon, Machen, Marshall, McLean, McRae, Menees, Miles, Moore, Munnerlyn, Perkins, Preston, Pugh, Read. Royston, Russell, Simpson, Singleton, Strickland, Swan, Vest, Villere, and Wilcox.
Nays: Arrington, Ashe, Baldwin, Batson, Boyce, Bridgers, Horatio W. Bruce, Collier, Dargan, Davidson, De Jarnette, Dupré, Garnett, Hanly, Herbert, Jones, McDowell, McQueen, Miller, Ralls, Sexton, Smith of Alabama, Smith of North Carolina, Trippe, Wright of Texas, and Mr. Speaker.
So the amendment was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to add as an additional section the following, to wit:
That from and after the first day of January, eighteen hundred and sixty-three, and annually thereafter, there shall be levied [and] collected, and paid by each person resident in the Confederate States, a tax of fourteen per cent upon all incomes or profits from all sources whatever, other than from property on which a tax shall have been laid, assessed, and paid under the provisions of this act, or from sales, trades, business, or occupations on which a tax shall have been paid under other provisions of this act: Provided, That when the total value of such income or profit during said year shall exceed ten thousand dollars, there shall be levied, collected, and paid an additional tax of ten per cent upon such excess,
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to add at the end of the section the following, to wit:
Each person, partnership, association, or corporation issuing notes or other paper of less denomination than twenty dollars, either printed, lithographed, or engraved, whether to circulate as money or currency or not, shall pay a tax of twenty per cent upon the amount of such notes issued: Provided, That those banking corporations in which a State is a stockholder or on whose profits a tax is levied by this act shall not be liable to this tax: Provided, however, That when such issues are made by counties or corporations in conformity to State laws, no tax shall be levied,
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to add as an additional section the following, to wit:
That any person between the ages of eighteen and forty-five years not in the military or naval service of the Confederate States, and not a citizen of the Confederate States, exercising any of the callings or avocations hereinbefore taxed, shall pay an additional tax equal to that hereinbefore established,
The same was agreed to.
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And the question being upon agreeing to the next amendment of the committee, which was to fill the blank in section 17 with the word "May,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to insert after the word "levied" the word "and,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to insert after the word "collected" the word "from,"
The same was agreed to.
And the question being on agreeing to the next amendment of the committee, which was to strike out the word "one" and to insert in lieu thereof the words "two and one-half,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to add, in the eighteenth section, after the word "say," the words
when the assessed property, personal and real, of persons engaged in the actual military or naval service of the country shall be less than two thousand dollars,
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words "head of a family" and to insert in lieu thereof the words "person not in the actual military or naval service of the country,"
The same was agreed to.
And the question being on agreeing to the next amendment of the committee, which was to strike out the words "for public purpose,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to insert the words "or by municipal corporations,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to add the words "Bonds of the Confederate States of America, and of the several States thereof,"
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to add after the last amendment the words
All property from the possession, use, or enjoyment whereof the owners have been deprived by the enemy during the twelve months next before the time of assessment,
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to add as follows, to wit:
All agricultural products of the Confederate States produced on land which has paid a tax under the first section of this act in the hands of the producer other than such agricultural products as are specially taxed by the provisions of this act, provided that such productions shall be of the last preceding crop,
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the words
All agricultural productions of the Confederate States in the hands of the producer.
All mineral productions of the Confederate States in the hands of the producer or miner.
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All felled wood or timber in the hands of the person owning the land where the same was grown.
All capital invested in any trade or business for the prosecution of which a license is required,
The same was agreed to.
And the question being upon agreeing to the next amendment of the committee, which was to strike out the nineteenth section,
The same was agreed to.
And the bill as amended reads as follows, to wit:a
[Note a: a The bill is not recorded in the Journal.]
Mr. Gray moved to reconsider the vote by which the House agreed to the last amendment to the ninth section of the bill.
The motion did not prevail, and the bill was engrossed and read a third time.
Mr. Heiskell moved to reconsider the vote by which the bill was ordered to be engrossed for a third reading.
The motion to reconsider prevailed, and
Mr. Kenner moved to amend the first section by adding before the word "property" the word "personal" and after the word "property" the words "other than slaves which have been taxed."
The amendment was agreed to.
Mr. Perkins moved to amend the bill by adding at the end of the bill the following, to wit:
If any State, one-fourth or more of whose territory shall be within the lines of the enemy, shall, on or before the first day of April next, pay in Treasury notes of the Confederate States the taxes assessed against the citizens of such State less ten per cent thereon, it shall be the duty of the Secretary of the Treasury to notify the same to the several tax collectors in such State, and thereupon their authority and duty under this act shall cease.
The amendment was lost.
Mr. Preston moved to amend by adding after the words "that is to say" the following words, to wit:
when the agricultural products not owned by the producer have been purchased and are necessary for family consumption.
The same was agreed to.
Mr. Preston demanded the previous question.
The demand was sustained.
Mr. Swan moved that the House go into open session for the purpose of further considering the bill therein.
The motion was lost, and the bill was engrossed and read a third time.
And the question being on the passage of the same,
Mr. Foster demanded the yeas and nays thereon;
Which were ordered,
And are recorded as follows, to wit:
-
Yeas ... 50
-
Nays ... 30
Yeas: Ashe, Atkins, Baldwin, Barksdale, Batson, Bell, Boteler, Bridgers, Burnett, Chambliss, Chilton, Dargan, Davidson, Elliott, Ewing, Foote, Freeman, Gardenhire, Garland, Gartrell, Goode, Harris, Hartridge, Heiskell, Hilton, Hodge, Holcombe, Jones, Kenan of North Carolina, Kenner, Lyon, Machen, McDowell, McLean, McRae, Menees, Miles, Miller, Moore, Munnerlyn, Preston, Ralls, Read, Royston, Russell, Singleton, Smith of North Carolina, Trippe, Welsh, and Wilcox.
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Nays: Arrington, Boyce, Horatio W. Bruce, Chambers, Clapp, Clopton, Collier, Curry, Davis, De Jarnette, Dupré, Farrow, Foster, Garnett, Gray, Hanly, Herbert, Marshall, McQueen, Perkins, Pugh, Sexton, Simpson, Smith of Alabama, Strickland, Swan, Vest Villeré, Wright of Texas, and Mr. Speaker.
So the bill was passed.
On motion of Mr. Royston, the forty-second rule was suspended.
And on motion of Mr. Curry,
The House went into open session.
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