The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-11-17
TIE coNFEDERATE TAx-B1LL.

which was passed by the Confederate Congress. on
the Doth of April, 1868:
1t imposes tax of eight per cent upon the value
of all naval stores, salt, wines and splrItuous
liquors. tobacco manufactured or unmaDufactured,
cotton wool, -four, sugar. moasses. syrup rlce and
other agricultural products. held owned the
first DAY of July next and not necessary for family
consumption for the unexpred portion Of the year
1863, and Of the growth production of any year
preceding the year 1863; and tax of one per
cent upon all moneys. bank notes other
rency, on hand or deposit the LIST 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 1st day of
july and collected on the 1st day of October next,
or as soon thereafter as may be possible
Section 5th imposes the following taxes for the
year ending the 3Ist of December, 1868, and for
each year thereafter:
Bankers shall pay $500. Auctioneers, retail
de alers pedlars cattle brokers, apothe
carries, photographers. and confectioners, $780, and
% per centum the gross amount of sales made.
Wholesale dealers in liquors 5000, and per
centum on gross amount of sales. Retail dealers in
liquors, $1OO and 10 per centum gross amount of
sales. Wholesale dealers in groceries. goods,
wares merchandise, etc., $500, and % per centum.
Pawn brokers, money and exchange brokers 5000.
500, and % per centum.
Hotels. inns, taverns and eating -houses-frst
class $500; second class, 5000: third class, $780,
fourth class,~$1O0; fifth class, $780, Every house
where food refreshments 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 or commission merchants
5000 and % per centum.
Theatres, $500 and per centum on all receipts.
Each circus, 800, and $40 for each exhibition.
Jugglers and other persons exhibiting shows, $50.
Bowling alleys and billiard rooms. $40 for each
alley table registered. Livery stable keepers,
lawyers, physicians, surgeons and dentists $50:
Butchers and bakers, $50 and one per centum.
All persons engaged. or intending to engage, in
any business named in the 9Th section, SHALL within
sixty days after the passage of the act or at the
time of beginning business, and on the LIST of Janu
airy in each year thereafter, register with the dis
trict collector atrue account Of the name and resi-
dence of each person. firm corporation engaged
or Interested in the business. with statement of
the time for which, and the place and manner in
which the is to be conducted &c. At the
time of the registry there shall be paid the specific
tax for the year ending the next 3lst of DeceM-
Der, and such other tax may be due upon sales
or receipts in such business.
Any person failing to make such registry and
pay such 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 separate registry and tax for each !
business mentioned in the 5h 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. new registry required upon
every change in the place of conducting a regis
tered business, npon the death of any person con-
Quoting the same, upon the transfer of the bust
ness another, but no additional tax
Every person registered and taxed is required to
make of the gross amount of sales from the
passage Of the act to the Both 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 81 500, and two per cent upon an excess
over that amount. Provided, that no taxes shall be
imposed the salary Of any person receiving a
salary not exceeding $1,000 per annum, orat like
rate for another period of time. longer shorter
The fax annual incomes, between $500 and |
s 800 shall be five Ger cent; between ST. 500 and
$1,000. five per cent on the first 81 500 and ten
per cent on the excess; between $4,000 and S. OO0
ten per cent: between $4,000 and 10000, I25 per
cent $4,000 fifteen per cent; subject to the
deductions: on incomes derived from
rents of real estate, manufacturing and mining
establishments, &c, sum sufficient for necessary
annual repairs; on incomes from any mining or
business the rent Gf rened) cost of
labor actually hired, and material; on incomes
from nav eating enterprises, the hire of the vessels
or allowance for wear and tear of the same not ex,
ceeding ten per cent; income derived from the
sale of merchandise any other property the
prime cost cost of transportation salaries of clerks
and rent of building; on incomes from any other
ccupation the salaries of clerks rent cost of
mat eral, &c; and in of mutual insurance com
panes the amount of loss paid by them during the
year. Incomes derived frsn other sources are sub
i-ct to no deduction whatever.
All joint stock companies and corporations shall
pay one-tenth of the dividend and reserved fund
1t the annual earnings shall give a
profit of more than ten and less than twenty per
cent capital stock, one-eighth to be paid: if
more than twenty per cent, one sixth. The tax to
be collected on the 1st of January next and of
each year thereafter.
tax of ten per cent. on all profits in 1862 by
the purchase and sale Of -four, corn, bacon pork
oats, hay. rice. salt iron or the manufacturers of
iron. sugar. molasses made of cane, butter WOODEN
cloths. shoes. boots. blankets and cotton clotbs-
This is not to apply to regular retail business
Each farmer after reser,ing for his own use fifty
bushels sweet and fifty bushels Irish Potatoes one
hundred huShels corn. or fifty bushels wheat pro-
duced this year. shall pay and deliver to the Con
federate Government one tenth of the grain pota-
toes. forage, sugar. molasseS, cotton, wool and |
tobacco produced After reserving twenty bushels
peas or beans he shall deliver one tenth thereof
Every farmer. planter. grazer one tenth of
the hogs slaug entered by him. in cured bacon at tho
rate of 90 pounds of bacon TO 100 pounds of rork:
one per cent upon the value of all neat cattias
horses. mules not used in cultivation, and asses to
be paid by the owners of the same, beeyps sold 70
be taxed income.
Trustees. guardians, &C.. are responsible for
taxes due from estates. &c. under their control
All hospitals. insane. deaf aud charitable asv
lums, churches, schools and colleges are exemnt
from taxation.
This net to be in force for two wears from the