The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-08-04


he is required under Par VIII, Sec s, to register
such, and to pay the specific tax of $500 and 20
per centum the gross sales. He win be au-
thorized to sell his spirits without making any
other registry, or paying any other tax upon sales
! (aiways SAVING and excepting the tax on net in
Gomez To distii fruit for 90 days or less is the
lesser privilege, and is merged into the greater,
where regular distiler disiills fruit therefore,
regular distiller registered such has to pay no
additional tax for the privilege Of distlling lit;
but he may, on the contrary, under his registra-
ton, distiii fruitor anything else, and the spirit
derived therefrom when sold is subject to the 20
per cent. on its value just like other spirits But
those who only still fruit for 90 days or less pay
only soo specific tax for the time SO engaged mot
exceed W days) and so cents per gallon for the
distilled beyond that quantity.
D~eHiag Houses, 6c.-Every person owning
oweilng houses or building lots in city, town
village, if not actually rented to another. whether
occupied by himself not will be required to pay
an income tax upon the estimated annual rent
This does not apply to uncultiyated lands in the
country. The Act does not tax the estimated
rent of lands not cultivated or dwellings or other
buildings not in the city, town or village.
Eating Houscs.-If stewards hall, or board
ing house for pupils of school, belongs to and
lnures to the sole use and proftof the school, it
forms part of the income of the school, and is
not taxable eating house. If the principal of
school, not being the proprietor, but receiving
stated salary keeps boarding house for pupils on
| his own account elk or more boarding with him,
| then he is deemed to be the keeper Of an eating
house, to be determined by the amount of estima-
| ted or actual annual rent.
Gambling Houses.-The income and profits
Of gambling houses not being exempted by the
Act subject to the tax. This does not legalize
or license gambling. If tax payer holds, on he
first of July sum of money, he is bound to re-
turn the amount, and pay thereon a tax of one per
cent. The law does not inqnire how he come to
possess it-whether by lawful or unlawful practi-
ces. He may have stolen it, yet the receipt by
the Government of q thereon would not legalize
the theft.
Mcon,e-Persons returning income should re-,
turn income and profits derived from every in
vesment of labor, skill property or money, and the
income and profits derived from any source p1hdt-
evef, except salaries The interest on Confederate
bonds is an income derived from the investment Of
money and therefore is taxable. So is the interest
on interest bearing Treasury notes. lrcome from
all sources, with the exceptions specified in the
tax act, should be returned to the assessor. When
joint stock company or. corporation reserves the
portion of their annual earnings set apart divi-
dend and reserved fund, and pays the same to the
collector, required by article 6, sec 8, Tax Act,
then the dividend paid to the stakeholder shall
not be estimated as a part Of his income for the
purpose of taxation. Interest bearing Treasury
notes being currency are taxed one per cent. by
Sec l, including the interest which is taxed in
come. Income and monies Of schools, colleges,
&c, are exempt; if the teacher isproprietor, the
income and monies derived by him from the
school arc exempt but if he is not the proprietor,
but employed at salary, his salary is not exempt
if above 81 900 per annum.
Liquors sold by commission merchants for
others pay the same tax as other goods. But
regular wholesale or retail dealers are prohibited
from selling liquors, under their registration as
such, and if they sell liquors, will have to &C so
under separate registry, paying the tax of five or
ten per centum the case may be.
Manufacturers of saddlery, harness, &C., and
dealers in same, selling artillery harness to the
Government, decided to be wholesale dealers, and
liable to registry and tax as such. Manufacturers
of all goods, wares and merchandise, whether
foreign or. domestic manufacture, are liable to a
tax Of % per centum on their sales Therefore,
nails, candles, cotton and wooden goods, cotton
yarns -four, shoes, boots, hats clothing and other
articles Of domestic manufacture subject to the
tax, whether sold by the manufacturers themselves
or their agents.
Manufacturers of firearms for the Government,
who sell to it under contract, are deemed whole !
sale merchants or dealers under the act and tax
ed accordingly. The income derived from the
business is also taxed by sec. 8,
Tax Act.
Merchants Commission. 13, sec. 5, Tax |,
Act, only exempts the sales Of agricultural pro- !
ducts, when sold BY commission merchants for the
producers themselves The sales Of negroes, |
whether sold for the persons who have raised them,
or Others are not exempt.
Ndral Stores, salt, wines, and all the other ar
ticles enumerated in section l, and agricultural
products Of the growth of any year preceding the
year 1868, and not necessary for family consump-
ton, for the unexpred portion Of the year. subject
to tax of 8 per cent. 1t is immaterial in whose
hands they are found on 1st July; the person then
holding. possessing or controlling them Is bound
to return and pay the tax on them.
Oficers-Under the 39th Section of the AS (
sessment Act, no person is eligible TO any Of the
Offices enumerated in the Act under the age OF
forty, unless he comes within one or the other OF
the two classes of persons named in the latter part
sf the section. Persons under the age o. forty,
who have furnished substitutes, and who have not
been disabled in the military service, or declared
unfit for military duty by the proper board, are
not eligible. Neither is any person under the age
named eligible unless he is within one or the 9th
er of the exceptions
Produce-Thc proceeds of the sale of produce
consigned by tie producer to commission mer
chauss, and sold for account Of the producer are
not taxed.
A nor,on oup;pO tax ablo prov>a.k,, !