War of the Rebellion: Serial 128 Page 0522 CORRESPONDENCE, ETC.

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and the collector is hereby authorized to proceed to collect the same by issuing a warrant of distress from his office, under his signature, in the nature of a writ of fieri facias, and by virtue of the same to seize and sell any personal property on the premises of the tax-payer or elsewhere, belonging to him, or so much thereof as may be necessary for the purpose of paying the tax, and the additional fifty 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 as are allowed in the respective States to sheriffs executing writs of fieri facias, said fees to be paid as costs by the tax-payer: Provided, That in all cases where the assessor and the tax-payer agree on the assessment of the crops, and the value of the portion thereof to which the Government is entitled, no other assessment shall be necessary; but the estimate agreed on shall be reduced to writing and signed by the assessor and tax-payer, and have the same force and effect as the assessment and estimate of disinterested freeholders 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 collector: And provided 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 provided further, When agricultural produce in kind is paid for taxes, if payment be made by a 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 as and for the tax of the lessor on said rent, and the receipt of the Government officer shall release the lessor from all obligation to include said rent in kind in his statement of income, and discharge the tenant from so much of his rent to the lessor.

SEC. 12. That every farmer, planter or grazier shall exhibit to the assessor, on or about the first of March, eighteen hundred and sixty-four, an account of all the hogs he may have slaughtered since the passage of this act and before that time. After the delivery of this estimate to the post quartermaster hereinafter mentioned by the assessor, the said farmer, planter or grazier shall deliver an equivalent for one-tenth of the same in cured bacon, at the rate of sixty pounds of bacon to the one hundredweight of pork. That on the first of November next, and each year thereafter, an estimate shall be made, as hereinbefore provided, of the value of all neat cattle, horses, mules, not used in cultivation, and assess owned by each person in the Confederate States, and upon such value the said owners shall be taxed one per cent., to be paid on or before the first day of January next ensuing. If the grazier, or planter or farmer shall have sold beeves since the passage of this act, and prior to the first day of November, the gross proceeds of such sales shall be estimated and taxed as income, after deducting therefrom the money actually paid for the purchase of such beeves, 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 assessor and tax-payer as herein prescribed in other cases of income tax; and on each succeeding first day of November, the beeves sold during the