War of the Rebellion: Serial 127 Page 0573 CONFEDERATE AUTHORITIES.

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the collection thereof, in such form and upon such evidence as the said Secretary may approve.

SEC. 20. Corporations are intended to be embraced under the word "persons" used in this act; and whenever the capital stock of any corporation is returned by the corporation itself and the tax paid, the stock in the hands of individuals shall be exempt from tax, and also all the real estate owned by the corporation and used for carrying on its business; and the capital stock of all corporations shall be returned and the tax paid by the corporations themselves, and not by the individual stockholders. The term "merchandise" is designed to embrace all goods, wares, and merchandise held for sale, expect the agricultural products of the country. Money at interest is intended to include the principal sum of all money belonging to any person, other than a bank, upon which interest is paid by the debtor, as the same stands on the first day of October. The term "cattle, horses, and mules" nclude all such animals as are raised for sale, and not such as are raised merely for food and work on the plantation to include all lands and estates therein, and all interests growing thereout, including ferries, bridges, mines and the like, and in all cases the actual marketable value of property is to be assessed.

SEC. 12. If any persons shall at any time during the existence of the present war between the Confederate States, or within one year after the ratification of a treaty of peace between them, falsely make, forage, or counterfeit, or cause or procure to be falsely made, forged, or counterfeited, or willingly aid or assist in falsely making, forging, or counterfeiting any note in imitation of or purporting to be a Treasury note of the Confederate States, or shall falsely alter, or cause or procure to be falsely altered, or willingly aid or assist in falsely altering, any Treasury note of the Confederate States, or shall pass, utter, or publish, or attempt to pass, utter, or publish as true any false, forged, or counterfeited note purporting to be a Treasury note of the Confederate States, knowing the same to be falsely forged or counterfeited, or shall pass, utter, or publish, or attempt to pass, utter, or publish as true any falsely altered Treasury or shall conspire, or attempt to conspire with another, to pass, utter, or publish, or attempt to pass, utter, or publish as true any falsely forged or counterfeited, or any falsely altered Treasury note of the Confederate States, knowing the same to be falsely forged or counterfeited or falsely altered-every such person shall be deemed and adjudged, guilty of felony, and being thereof convicted by due course of law, shall suffer death.

SEC. 22. If any person shall at any time falsely make, forge, or counterfeit, or cause or procure to be falsely made, forged, or counterfeited, or willingly aid or assist in falsely making, forging, or counterfeiting any bond or coupon in imitation of or purporting to be a bond or coupon of the Confederate States, or shall falsely alter, or cause or procure of falsely altered, or willingly aid or assist in falsely altering any bond or coupon of the Confederate States, or shall pass, utter, or publish, or attempt to pass, utter, or publish as true any false, forged, or counterfeited bond purporting to be a bond or coupon of the Confederate States, knowing the same to be falsely forged or counterfeited, or shall pass, utter, or publish, or attempt to pass, utter, or publish as true any falsely altered bond or coupon of the Confederate States, knowing the same to be falsely altered, or