paid by any agent or trustee having the same in possession or
under his control. The term "merchandise" shall be construed to include merchandise belonging to any non-resident, and the property shall be returned and the tax paid by any person having the same in possession as agent, attorney, or consignee: Provided, That the words "money at interest," as used in the act to which this act is an amendment, shall be so construed as to include all notes or other evidences of debt, bearing interest without reference to the consideration of the same. The exception allowed by the twentieth section for agricultural products shall be construed to embrace such products only when in the hands of the producer, or held for his account. But not tax shall be assessed or levied on any money at interest when the note, bond, bill, or other security taken for its payment shall be worthless from the insolvency and total inability to pay of the payor or obligor, or person liable to make such payment; and all securities for money taxable under this act shall be assessed according to their value, and the assessor shall have the same power to ascertain the value of such securities as the law confers upon him with respect to other property.
SEC. 4. That an amount of money, not exceeding $ 25,000, shall be, and the same is hereby, appropriated out of any money in the Treasury not otherwise appropriated, to be disbursed under the authority of the Secretary of the Treasury, to the chief State tax collectors, for such expenses as shall be actually incurred for salaries of clerks, office hire, stationery, and incidental charges, but the books and printing required shall be at the expense of the Department, and subject to its approval.
SEC. 5. The lien for the tax shall attach from the date of the assessment, and shall follow the same 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 th tax.
SEC. 6. On the report of any chief collector that any county, town, or district, or any part thereof, is occupied by the public enemy, or has been so occupied as to occasion destruction of crops or property, the Secretary of the Treasury may suspend the collection of the tax in such region until the same can be reported to Congress and its action had thereon.
SEC. 7. In case any of the Confederate States shall undertake to pay the tax to be collected within its limits before the time at which the district collectors shall enter upon the discharge of their duties, the Secretary of the Treasury may suspend the appointment of such collectors, and may direct the chief collector to appoint assessors and to take proper measures for the making and perfecting the returns, assessments, and lists required by law; and the returns, assessments, and lists so made shall have the same legal validity, to all intents and purposes, as if made according to the provisions of the act to which this act is supplementary.
SEC. 8. That tax lists already given, varying from the provisions of this act, shall be corrected so as to conform thereto.
Approved December 19, 1861.
[DECEMBER 20, 1861. - For Bragg to Cooper, in relation to re-enlistment of the twelve-months' men, see Series I, VOL. VI, p. 784.]