The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-07-28

tHe fSULA OF Aprll. 1oOo.
It imposes tax of eight per cent. upon the value
of all nayaIs stores, salt, wines and spirltuous
liquors, tobacco manufactured or manufactured,
cotton WOOL flour, sugar, measses, syrup, rlce and
other agricultural products held Or owned on the
first dsF of July next and not necessary for family
consumption for the unexpired portion OF the year
1863, and of the growth production of any year
preceding the year 1868; and a tax OF one per
cent upon all moneys, bank notes or other cur
rency, on hand or on deposit on the lst of July
next; and the value of all credits on which the
interest has not been paid and not employed in
business the income derived from which Is taxed
under the provisions of this act: provided, that all
moneys owned, held or deposited beyond the limits
of the Confederate States shall be valued at the
current rate Of exchange in Confederate Treasury
notes: The tax to be assessed on the lst day of
July and collected on the LIST day of October next,
or soon thereafter as may be possible.
Section 5th imposes the following taxes for the
year ending the 3lst OF December, 1905. ana tor
each year thereafter:
Bankers shall pay $500. Auctioneerss retail
de aers, tobacconists, brokers' apothe
carries photographers and confectioners, $50, and
p per centum the gross amount of sales made.
Wholesale dealers in liquors 5000, and per
centum gross amount of sales. Retail dealers in
liquors, $780, and 10 per centun on gross amount of
| sales Wholesale dealers in groceries, goods,
wares, merchandise etc.|S2oO and - per centam.
Distillers, $500 and 20 per qentum. Brewers,
$780, and % per centum.
| Hotels, inns, taverns and eating houses-frst
class $500; second class $500; third class, $500;
| fourth class, $780, fifth class, $50. Every house
| where food refreshments are sold, and every
boarding house where there shall be six boarders
or MORE shall be deemed to be eating house
| under this act.
| Commercial brokers commission merchants
! $500 and p per centnm.
| Theatres, $500 and 3 per centum on all receipts
Each circus, 500, and $40 for each exhibition
Jugglers and other persons exhibiting shows, S5O
foro oh
alley or table registered. Livery stable keepers,
lawyers, physicians surgeons and dentists $50.
| Butchers and bakers, $50 and one per centum
| All persons engaged intending to engage, in
any business named in the 9Th section, SHALL within
sixty days after the passage of the act at the
time of beginning business, and on the lst OF Janu
airy in each year thereafter, register with the dis
trict collector true account OF the name and resi-
dence Of each person, firm or corporation engaged
or interested in the business. with statement Of
| the time for which, and the place and manner in
which the same is to be conducted, &C. At the
time of the registry there shall be paid the specific
tax for the year ending on the next 3lst of Decem-
Der, and such other tax as may be due upon sales
! or receipts in such business.
Any person failing to make such registry and
pay such tax shall, in addition to all other taxes
upon his business imposed by the act, pay double
| the amount of the specific tax such business,
and like sum for every thirty days of such failure
Requires a separate registry and tax for each
business mentioned in the 5th section and for each
place of conducting the same; but no tax for mere
storage of goods at place other than the registered
| place of business. A new registry required upon
every change in the place Of conducting regis
tered business, upon the death of any person con-
Quoting the same, upon the transfer of the bust
| ness to another, but additional tax.
Every person registered and taxed is required to
make returns of the gross amount ofsales from the
passage of the act to the 30th of June, and every
/ three months thereafter.
| tax upon all salaries, except of persons in the
military naval service, of l per cent when not
exceeding $i,50O, and two per cent upon excess
over that amodnt. Provided, that taxes shall be
| imposed on the salary of any person receiving "a
salary not exceeding 900 per annum, or at like
rate for another period of time, longer or shorter
| The tax annual incomes, between $500 and
81 500, shall be five per cent; between $500 and
$1,000, five per cent on the first 8 500 and ten
per cent on the excess between $4,000 and Rs 900
ten per cent; between S., 900 and 100000 I2a per
cent $4,000 fifteen per cent; subject to the
| following deductions: incomes derived from
| rents of real estate, manufacturing and mining
establishments, &C., sufficient FOR necessary
| annual repairs; on incomes from any hitting or
manufacturing business the rent if rented) cost of
labor actually hired, aud material; on incomes
from navigating enterprises; the hire of the vessels
allowance for and tear Of the same, not ex-
| ceeding ten percent: income derived from the
sale of merchandise any other property. the
prime cost cost of Transportation salaries of clerks
and rent of building incomes from any other
occupation the salaries Of clerks rent cost of labor
material &C.; and in case of mutual insurance COM
panies the amount of loss paid by them during the
year. Incomes derived from other sources are SUB
| ject to deduction whatever -
| All joint stock companies aud corporations shall
pay one-tenth of the dividend and reserved fund
| annually. If the annual earnings shall give a
| profit of more than Ten and less than twenty per
cent capital stock, one-eghth to be paid; if
more than twenty per cent one-sxth. The tax TO
| be collected on the LIST of January next and of
| each year thereafter.
| tax of ten per cent. on all profits in 1862 by
the purchase and sale of fouc, corn, bacon, pork,
oats hay, rice, salt, iron Or the manufactures of
iron. sugar, molasses made of cane butter, wooden
cloths. shoes. boots, blankets and cotton cloths
| This is not to apply to regular retail business.
Each farmer after reserving for his own use fifty
bushels sweet and fifty bushels Irish potatoes one
hundred bushels corn OF fifty bushels wheat. pro-
duced this year, shall pay and deliver to the Con
tederate Government one tenth of the grain pota-
| toes. forage, sugar, molasses, cotton wool and
tobacco produced. After reserying twenty bushels
| peas or beans he shall deliver one tenth thereof
| Every farmer, planter, or grazier, one-tenth of
the hogs slaughtered by him. in cured bacon. at tho
rate of pounds of bacon to 100 pounds Of pork:
one per cent upon the "aue of all neat cattle
horses mules not used in cultivation, and asses TO
be paid by the owners Of the same beeyes sold to
| be taxed as income.
Trustees, guardians j., are responsible for
| taxes due from estates, g., under their control.
ALI hospitals insane, deaf, and charitable asv
| inms, churches, schools and colleges are exemnt
from taxation.
This act to BE- in force for two years from the ex
plratiOu of the wear u,lass seaman