The Hillsborough recorder. [volume] (Hillsborough, N.C.) 1820-1879, 1863-04-29
THE TAX BILL.

common defence anu carry On the UOvern-
ment OF the Confederate States. which has
passed both branches Of Congress. II is
substantially the bill proposed BY the Com
mittee Of Conference:
l. The first section imposes tax of
eight per cent. upon the value of all naval
stores, salt, wines and spirtuous liquors.
tobacco manufactured or unmanutactured,
cotton, wool, -four, sugar, molasses. syrup,
rice and other agricultural products, held
or owned on the first day Of July next. and
not necessary for family consumption for
the unexpired portion Of the year 1863.
and Of the growth or production Of any
year preceding the year 1868; and Tax &c
one per cent. upon all moneys. bank notes
or other currency on hand OF on. deposit
on the first Of July next, and on the value
of all credits on which the interest has not
been paid. and not employed in business,
the income derived IRON which is taxed
under the provisions Of this act; Provided.
that all moneys owped, held or deposited
beyond the limits Of the Confederate States,
shall be valued at the current rate Of ex-
change 10 Confederate Treasury notes.
The tax TO be assessed on the first day of
July and collected on the Rrs, day 81 Oc-
tober next. or as soon thereafter as may be
practicable.
2. Every person engaged, or intending to
engage, in any business named in the 5,h
section, shall. within sixty DAYS after The
passage Of the act, or at the time OF begin.
ming business, and on the first dav Of Jan.
uary in each year thereafter. register with
the district collector q true account Of the
name and residence 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. Al the
time of the registry there shall be paid the
specific tax for the year ending on the next
Slst of December, and such other tar as
may be due upon. sales or receipts in such
business.
\ s. Any person failing to make such re-
lgistry aud pas such tar, shall. in addition
to all other taxes upon his business impas-
ed By the act. pay double the amount Of
the specific tar on such business. and like
sum for every thirty days Of such failure.
/ 4. Requires separate registry and tar
for each business mentioned in the 5,h
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 reqair-
ed upon every change in the place Of con.
lducting a registered BUSINESS, upon the
death Of any person conducting the sane.
or upon the. transfer of the business 10
another. but no additional tar.
I s. Imposes The following taxes for the
year ending the 2ist Of December, 1868.
and for each yesr thereafter:
Bankers shall pay $500.
Il hnctioneers, Retail Dealers, Tubaeco-
nists. Pedlars. Cattle Brokers. App,hrcs.
ries, Photographers and Confectionery. $50
and tao and half per eentum on the gross
amount Of sales made.
Wholesale dealers 10 liquors. 5000, .sd
five per eeatum on gross amoaat VI sales.
Retail dealers in liquors. $780, and ten per
eentum on gross amount Of sales.
Wholesale dealers in groceries. goods,
wares, merchandise. &C.. sa00. 4ai t~c
snd-s.islf per centum.
ps~nbrokers. Moaey and Rrchsrs. bro
kers. 5000.
nisl,ilers 5000, and twenty pr reni1m.
Brewers sl00-snd l~o and q half per cen
tnm
Hotels, Inns. Taveras AID Katinr Ron.
ses. first class $500. second class $500.
lid class 1900. four.s rias, 800. fifth
ella. $50. Every house where food or re.
ffeshm:nts SIRE sold. and ever boarding
house where there STA be SIT boariers or
more. aasll be desped an eating house "a.
der This act.
Commercial brokers ar commission mer.
chants. s2J0. AID two aud a-hs.f per cen
tum.
Theatres. $500. and Eve per cenlum on
all receipts. Zach circus sl00. and sl0
for each exhibition. Jugglers aud other
persons exhibiting shows. ESQ.
Bowling alleys and Billiard rooms. so
tor each alley or table registered.
Livery Stable keepers. Lawyers, Pay,i.
clans, Surgeons and Dentists. $50.
Butchers and Bakers, $50 aud oar s,r
centum.