EUR
CAD
AUD
GBP
MXN
HKD
CNY
MYR
SEK
SGD
CHF
THB[CIVIL WAR] Instructions to Texas Assessors for 1864
![[CIVIL WAR] Instructions to Texas Assessors for 1864](https://s1.img.bidsquare.com/item/xl/3576/35768691.jpeg?t=1W0106)
Live Auction in Progress ... Currently on Lot Two ways to bid:
- Leave a max absentee bid and the platform will bid on your behalf up to your maximum bid during the live auction.
- Bid live during the auction and your bids will be submitted real-time to the auctioneer.
Bid Increments
| Price | Bid Increment |
|---|---|
| $0 | $10 |
| $100 | $25 |
| $300 | $50 |
| $1,000 | $100 |
| $2,000 | $250 |
| $5,000 | $500 |
| $10,000 | $1,000 |
| $50,000 | $5,000 |
About Auction
LiveApr 24, 2026
Day one of Fleischer's 2026 Spring premier auction includes early American artifacts, documents, signatures, ephemera, and weaponry. Rare material relating to African American history is featured, as well as fine examples of antique photography. Fleischer's Auctions info@fleischersauctions.com
View Full Catalog (369)
- Lot Description
George J. Durham. Instructions to Assessors, Relating to the Assessment of the Income and Salary Tax for 1864. Austin: Brown & Foster, 1865. 8vo.
A pamphlet from the State of Texas's Collector's Office instructing assessors on how to proceed with their income and salary taxes for the year of 1864. Inside, it goes over the proper way to assess one's taxes for 1864, as well as the exceptions that could be made, as per two Confederate acts: The Tax Act and the Assessment Act of 1863.
The Tax Act of 24 April 1863, which was actually approved on 17 February 1864, covered all the basic grounds for the Confederate States's tax rights. It outlined business registration; doling salaries and receiving incomes, including from renting land; selling merchandise and property; debating a false return; and farmers "taxing in kind" to provide supplies to the Confederate States. It also created post quartermasters, who collected the articles from taxing in kind and delivered said articles to the Confederate Army; indicated that fiduciaries are answerable for all taxes in their care; and proclaimed the Secretary of the Treasury in charge of amending this act, which was "in force for two years after the expiration of the present year".
The Assessment Act, also approved in February 1864, created an office of the commissioner of taxes that oversaw tax collection. With that, the act discussed tax districts and its collectors; assessors' and district collectors' duties; penalties from extortion, refusing to admit collectors, committing perjury, etc.; and guidelines for working for the office of the commissioner of taxes.
References:
Confederate States of America. Tax and assessment acts, and amendments. Richmond, 1864.
[Civil War, Union, Confederate] [Books, Bibles, Soldiers' Bibles, Prayer Books, Ephemera, Pamphlets, Publications, Booklets, Memoirs]
Condition
Cut in the middle throughout. First page completely separated from binding and in half. Small tears on all edges.
- Shipping Info
-
All packages valued at over $250 are shipped with a signature required upon delivery. All packages handled and shipped in-house by Fleischer's Auctions are not insured unless insurance is requested. Successful bidders who would like their packages insured are responsible for notifying us that this is the case and are responsible for paying the cost of insurance.
-
- Payment & Auction Policies
-
Available payment options
-
-
- Buyer's Premium
