Fourth Generation Inclusive

Form of the estimate and assessment of agricultural products agreed upon by the assessor and tax-payer, and the value of the portion thereof to which the government is entitled, which is taxed in kind, in accordance with the provisions of Section 11 of “an Act to lay taxes for the common defence and carry on the government of the Confederate States,” said estimate and assessment to be made as soon as the crops are ready for market.

Celia Artis by son

Cured Fodder     Quantity of gross crop. — 2500   Tithe or one-tenth. — 250    Value of one-tenth. — $7.50

I, Celia Artis of the County of Wayne and State of North Carolina do swear that the above is a true statement and estimate of all the agricultural products produced by me during the year 1863, which are taxable by the provisions of the 11th section of the above stated act, including what may have been sold of consumed by me, and of the value of that portion of said crops to which the government is entitled.   /s/ Calvin X Artis

Sworn to and subscribed to before me the 29 day of December 1863, and I further certify that the above estimate and assessment has been agreed upon by said Celia Artis and myself as a correct and true statement of the amount of his crops and the value of the portion to which the government is entitled.  /s/ J.A. Lane, Assessor.

Confederate Papers Relating to Citizens or Business Firms, 1861-1865, National Archives and Record Administration.