Raynors HCA 2019-05
This lot is closed for bidding. Bidding ended on 5/30/2019
An unusual Confederate States of America, entitled: "Tax on Naval Stores, Wines, etc., and Agricultural Products" document, two large pre-printed, 12 1/2" x 9 1/2", issued by Assessor James Hersey, Richmond, Va., August 28, 1863, reading, in part: "The production of any year preceding 1863, to be returned on 1st day of July 1863, or as soon thereafter, as practicable…the amount and value…held by any person…either at home or abroad." This document does just that and taxes Christopher Kraft's $42.00 for his fifteen gallons of whiskey, valued at $525.00. The second page, is entitled: "A Schedule" being a three-part sworn affidavit form, reading, in small part: "A Schedule of all articles and subjects…'to lay taxes for the common defense and carry on the government of the Confederate States,' approved 24th April 1863…on the value of all naval stores, salt, wine, spiritous liquors, tobacco, manufactured and unmanufactured…and not necessarily for family consumption…Question, are you liable to taxation on any of the articles…answer, [yes] Whiskey…Question, are you liable to taxation upon any profits…none…". The form is completed with a sworn and signed oath by Mr. Kraft, stating, "that my answers to the above interrogatories as written, are true." Also, included is Richmond, Va., merchants receipt for the "Account Sales By Robinson, Adams, & Co.Richmond, Va., Dec. 3, 1863, adding "Confederate States Tax, 2 1/2 per cent" to their sale of six barrels apples. Expected condition with minor toning, else VG. (2 documents)
Click on a thumbnail above to display a larger image below
Hold down the mouse button and slide side to side to see more thumbnails(if available).
Click above for larger image.