War of the Rebellion: Serial 128 Page 0524 CORRESPONDENCE, ETC.

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specific tax on occupations, employments, business and professions, and of taxes on gross sales, shall be delivered by the assessor to the collector of the district, who shall give him a receipt for the same, and the said assessor shall file his receipt with the chief tax collector of the State, and the collector of the district holding said estimates, statements or bills, shall proceed to collect the same from the tax-payer. The money thus collected shall be paid to the chief tax collector of the State, accompanied by the estimates, statements or bills aforesaid, delivered by the assessor to the district collector as aforesaid.

SEC. 15. That every person who, as trustee, guardie[a]n, tutor, curator or committee, executor or administrator, or as agent, attorney in fact, or factor, of any person or persons, whether residing in the Confederate States or not, and every receiver in chancery, clerk, register or other officer of any court, shall be answerable for the doing of all such acts, matters and things as shall be required to be done in order to the assessment of the money, property, products and income under their control, and the payment of taxes thereon, and shall be indemnified against all and every person for all payments on account of the taxes herein specified, and shall be responsible for all taxes due from the estates, income, money, or property in their possession or under their control.

SEC. 16. The income and moneys of hospitals, asylums, churches, schools and colleges shall be exempt from taxation under the provisions of this act.

SEC. 17. That the Secretary of the Treasury be, and he is hereby, authorized to make all rules and regulations necessary to the operation of this act, and not inconsistent herewith.

SEC. 18. This act shall be in force for two years after the expiration of the present year, and the taxes herein imposed for the present year shall be levied and collected each year thereafter in the manner and form herein prescribed, and for the said time of two years, unless this act shall be sooner repealed: Provided, The tax on naval stores, flour, wool, cotton, tobacco and other agricultural products of the growth of any year preceding the year 1863, imposed in the first section of this act, shall be levied and collected only for the present year.

Approved April 24, 1863.

AN ACT to authorize the issue of eight per cent. bonds or certificates of stock in certain casess of the Confederate States of America do enact, That the Secretary of the Treasury be, and he is hereby, authorized to issue and deliver bonds or certificates of stock of the Confederate States, bearing eight per cent. interest per annum, to such an amount as may be necessary to discharge all agreements entered into prior to the first day of December, 1862, whereby goods were sold and delivered to the Government, and the vendor, at the time of sale, agreed to receive bonds or stock in payment of the price; and the said bonds or stock may bear date on the day of issue, or on the day the vendor was entitled to receive payment; but if dated on the day of issue, the interest which would have accrued had the bonds or stock been issued on the day the vendor was entitled to receive them shall be paid. And the said bonds or stock shall be issued under the same forms, conditions and restrictions as are provided in the act entitled