The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-05-05

newspapers published in the Confederate otateS
Bibles, or religious tracts who sells, offer to sell
at retail, goods, wares, or other commodities
travelling with his goods from place to place ia
the street, thro' different parts of the country
shall be deemed pedler under this act: Prooided
That any pedler who sells, or offers to sell, dry
! goods, foreign or domestic, by one more origi-
nal pieces packages at one time, and to the
same person or persons aforesaid, shall pay lO0
and p per cent the gross sales; and any person
who peddles jewelry shall pay $50 and "a pei
cent on the gross sales The tax upon pedlers
shall be deemed tax upon the personal privilege,
to be paid by each individual engaged in the bust
ness, without regard to place at which the same is
conducted.
| XXI. Apothecaries shall pay fifty dollars, and
| % per centum on the gross amount OF sales made
Every person who keeps shop building where
medicines are compounded or prepared according
to prescriptions of physicians, and sold, shall be
regarded as an apothecary under this act.
| XIII. Photographers shall pay the sum of fifty
dollars, and 2! per centum on the gross amount of
sales made Any person or persons who make for
sale photographs, ambrotypes, daguerreotypes, or
pictures on glass, metal paper, or other material
by the action of light, shall be regarded photo
g'rapher under this act
XXIII. Lawyers actually engaged in practice
shall pay fifty dollars Every person whose busi-
ness it is for fee or reward, to prosecute defend
causes in any court of record other judicial tri-
bunal of the Confederate States, or of any State,
or give advice in relation to matters pen
ding therein, shall be deemed to be lawyer with
in the meaning of this act
XIV. Physicians, surgeons and dentists actu-
ally engaged in practice shall pay fifty dollars.
Every person whose business it is, for fee or re-
ward, to prescribe remedies, perform surgical
operations for the cure of any bodily disease or
ailing, shall be deemed physician, surgeon or
dentist within the meaning Of this act, as the case
may be; and the provisions of paragraph number
| 81 shall not extend to physicians who keep on
hand medicines solely for the purpose of making
up their own prescriptions for their patients
The tax upon lawyers, physicians, surgeons and
dentists shall be deemed tax upon the personal
privilege, to be paid by each individual in the
business, and without regard to the place at which
the same is conducted Provided, That the pro-
visions of this act shall not apply to physicians and
surgeons exclusiyey engaged in the Confederate
service.
XIV. Confectioners shall pay fifty dollars
and p per centum on the gross amount of sales.
Every person who sells at retail confectionery,
sweetmeats, comfts, or other confects, in any
building, shall be regarded as contectioner ur-
der this act.
| Sec. 6. And every person registered and taxed
| upon the gross amount of sales as aforesaid shall
list or return to the assessor Of the district of
the gross amount of such sales aforesaid, wit:
| From the passage of this act to the 18th day of
June, 1868, inclusive, and at the end of every
three months, or within ten days thereafter after
the said frs. day of July, 1868, make list or re-
turn to the assessor of the district of the gross
amount Of such sales made aforesaid, with the
amount of tax which has accrued, or should ac-
crue thereon, which list shall have annexcd there
| lool loro kh r
or manner as may be prescribed by the commits
soner of taxes that the same is true and correct,
and shall at the time aforesaid, pay to the
collector the amount of tax thereupon aforesaid
and n default thereof shall pay penalty in double
the amount of the tax.
SEC 7. That upon the salaries Of all salried per-
sons serving in any capacity whatever, except up
on the salaries of persons in the military naval
SERVICE there shall be levied and collected tax of
one per centum the gross amount of such sala-
ry, when not exceeding $500, and two per cent.
upon an excess that amount, to be lieved and
collected at the end of each year, in the manner
prescribed for other taxes enumerated in this act
Provided, that taxes shall be imposed by vir-
tue of this act the salary of any person receiv-
ing salary net exceeding $1,000 per annum, or
at like rate for another period of time, longer or
shorter.
Sec. g. That the Secretary of the Treasury shall
cause to be assessed and ascertaned, the first of
January next, thereafter practicable,
the income and profits derived by each person,
joint stock company and corporation from every
occupation, employment or business, whether reg
istered not, in which they may have been en-
gagged, and from every investment of labor SKILL
property money, and the income and profits de-
rived from any source whatever except salaries,
during the calendar year preceding the said hrst
day of January next, and the said income ana
profits shall be ascertained assessed and taxed IN
the manner hereinafter prescribed.
[. If the income be derived from the rents OF
houses, lands, tenements, manufacturing or MIN
ing establishments, fixtures and machinery, mills,
springs of salt OIL VEINS of coal, iron or other
minerals, there shall be deducted from the gross
amount of the annual rent a sum sufficient tor the
necessary annual repairs, not exceeding ten per
ceutum on said rent, except that the rent derived
from houses shall be subject to deduction not
exceeding FIVE per centum for annual repairs.
III. Ifthe income be derived from any manufac-
turing or mining business, there shall be deducted
from the gross value of the products OF the year;
first the rent of the establishment and fixtures, II
ectually rented and not owned by the person
prosecuting the business; second, the cost OF the
labor actually hired and paid for; third the actual
cost of the raw material purchased and manufac-
tured.
ILL., If the income be derived from navigating
enterprises there shall be deducted from the gross
earninos including the value of freightS on goods