War of the Rebellion: Serial 127 Page 0569 CONFEDERATE AUTHORITIES.

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duty of dividing the State into a convenient number of collection districts, subject to the revisal of the Secretary of the Treasury. The said collector shall be appointed by the President, and shall hold his office for one year, and receive a salary of $2,000. He 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. The said chief collector shall, with the approbation of the Secretary of the Treasury, appoint a tax collector for each collection district, whose duty it shall be to cause an assessment to be made, on or before the first day of November next, of all the taxable property in his district included in each of the above mentioned classes of property, and the persons then owning or in possession thereof; and in order thereto the said tax collectors may appoint assessors, who shall proceed through every part of their respective districts, and after public notice, shall require all persons owning, possessing, or having the care and management of any property liable to the tax aforesaid, to deliver written lists of the same, which shall be made in such manner as may be required by the chief collector, and as far as practicable conformable to those which may be required for the same purpose under the authority of the respective States; and the said assessors are authorized to enter into and upon, all and singular, the premises for the purposes required by this act.

SEC. 6. If any person shall not be prepared to exhibit a written list when required, and shall consent to disclose the particulars of taxable property owned or possessed by him, or under his care and management, then it shall be the duty of the officer to make the list, which, being distinctly read and consented to, shall be received as the list of such person.

SEC. 7. That if any iver or disclose to any collector or assessor appointed in pursuance of this act and requiring a list as aforesaid any false or fraudulent list with intent to defeat or evade the valuation or enumeration hereby intended to be made, such person so offending shall be fined in a sum not exceeding $500, to be recovered in any court of competent jurisdiction.

SEC. 8. Any person who shall fail to deliver to the collector or assessor a list of his taxable property at the time prescribed by him shall be liable to a double tax upon all his taxable property, the same to be assessed by the collector or assessor, and to be collected in the same manner and by the same process as is herein provided as to the single tax.

SEC. 9. The list shall be made in reference to the value and situation of the property on the first day of October next, and shall be made out, completed, and be delivered into the hands of each of the tax collectors on the first day of December next; and upon the receipt thereof each tax collector may, for twenty-one days next ensuing the said first of December, hear and determine all appeals from the said assessments, as well as applications for the reduction of a double tax, when such tax may have been incurred, to a single tax, which determination shall be final.

SEC. 10. The several tax collectors shall, on or before the first day of February ensuing, furnish to the chief collector of the State in which his district is situated a correct and accurate list of all the assessments made upon each person in his district and of the amount of tax to be paid by such person, specifying each object of taxation; and the said