Semi-weekly standard. [volume] (Raleigh, N.C.) 1853-18??, 1863-05-22
or let shall b. REGARDED a, livery stable keeper under

whose business is TO buy and seii anu t,I br,,ker
XIX Bnchcrs and bakers shall the sum oil S2O, anu
per cent the gross amount OF saes n p oFr rfnr
SoIs in on.n market or otherwise the h Of cattle hogs
or sheep shall be deemed butcher under this Act anu
INV neson whose business is to bake and SELL OF oner
for ale bread shall be deemed baker under this Act
Xxx PedIars shall pay $50, and "a per cent ON Tue
gross sales Any person except persons engaged IN Ps
ling exclusively periodicals. books, newspapers puolsned
in the Confederate States. Bibles or religious tracts VINO
SELLS offers to SELL at RETAIL goods wares or othef com
modtes travelling with his goods rom place 70 PiAeS
be deemed pedar under this Act; ProoIGe6 naI suy
pedlar who SELLS offers to SELL dry goods foEegn or
domestic, by more original pieces or pack1ges
time and to the person as aforesaid
shalt pay $780, and g per cent on the gross sales ana
the person who adde's j.WSY SHAH pay SSS ana b
deemed tax upon the personal privilege, TO be- PAID oy
each individual engaged in the business without regard 10
place at which the sane is conducted.
XXI Apothecaries shall pay $50 and % per cent on
the gross of sales me Every person who keeps
shop or building where medicines are cSmPoHnaea OF
prepared according to prescriptions OF physicians and
sold shall be regarded spOthecary under this Act
xii Photographers shall pay the sum OF %, and "a
per the gross amount of sales made Any person
or persons who makes for sale photographs ambroyPes,
daguereoype pictures on glass metal paper or other
material by the action of light, shai be regarded Pno-
XXfI Lawyers actually engaged in practice shall pay
$5O Every person whose business IS for fee or reward
cher judicial tribunal of the Confederate States or OF any
State give advice in relation matters pend
ing therein, shall be deemed to be lawyer wltnin tue
XIV. Physicians, surgeons and dentists actually en-
gagged in practice shall pay $50. Every person whose
business it is for fee reward, to prescribe or
perform surgical operations for tho of any bodily
disease ailng, shall be deemed physician surgeon or
dentist within the meaning of this Act as the case may
be- and the provisions of paragraph No. u shall not ex
tend TO physicians who keep hand medicines solely cr
the purpose of making up their yn prescriptions for their
and dentists shall be deemed upon The personal priv;
iege be paid by each individual IN the business ana
without regard the place which the same cnduc-
ted PrOVidd That The provision Of this Act shall not
apply to physicians and surgeons exclusively engaged IN
the Confederate service.
XIV Coueclioners shall pay $50 and 2 per cent. on
the gross of Every person who sells at re-
tail confectionery sweetpea commits and other confcts in
any building shall be regarded as coneetIoner under
this Act.
And every person registered and taxed upon the
gross amount of sales aforesaid, shall be required on
the LIST day of July 1862 ~ make list return 10 the
Of e district of the gross amount of such sales
aforesaid to wit From the passage OF this Act to The
18th day Of June 1885, inclusive aud at the end Of every
three months within ten days thereafter after the said
LIST day Of July 1865 make list return 10 the assessor
Of the district of the gross Of such sales made
aforesaid with the amount of tax which has accrued, or
should accrue thereon which list shall have annexed there
TO declaration, under OATH, affirmation, in form or
manner as may be prescribed by the Commissioner OF
Taxes that the is and correct and SHALL at the
time aforesaid to the collector the amount OF
thereupOn aforesaid and in default thereof shall
pay penalty in double the amount of the tax.
SEC T. That upon the salaries of all salaried persons
serving any capacity whatever except upon salaries of
persons IN the military naval services there shall be
levied and collected tax of one per cent the gross
amount of such salary when not exceeding $780, and
per cent upon that amount TO be levied
and collected at the end of each the manner pre-
scrbed tor other taxes enumerated in this Act P0ced
That taxes shall be imposed by virtue of this Act
the salary of any person receiving salary exceeding
81 1000 per annum or at like rate for another period of
time, longer or shorter.
SEC s. That the Secretary of the Treasury shall cause to
be assessed and ssceraned the LIST of January next
soon thereafter as practicable the income and profits
derived by each person. joint stock company and corpora
ton from every occupation, employment business whe
Their registered DOT which they may haze been
gagged, and from every investment Of labor skill property
money, and the income and profits derived from any
whatever except salaries during the calendar year
preceding the LIST dav of January next and the SAID income
and profits shall be ascertaned assessed and taxed in the
manner hereafter prescribed.
If the income be derived from the rents of houses
lands teDements manufacturing mining establishments,
fixtures and machinery, mills, springs of salt OIL
veins of COAL iron other minerals there shall be deduct
ed from the gross amount of the annual rent su
cent for the necessary annual repairs exceeding 10
per cent said rent except that the rent derived from
houses shall be subject to deduction not exceeding per
cent. for annual repairs.
II. If the income be derived from any manufacturing or
mining BUSINESS there shall be deducted from the gross
value of the products of the year. first the of the
Enlistment and hxures if actually rented and not owned
BY the prosecuting the business second the Cost
of the labor actually hired and paid for third the actual
cost of the material purchased and manufactured
Ill If the income be derived from eating enterprises
there shall be deducted from the gross earnings including
the value Of eghts goods shipped by the person run
nng the vessel the hire of the boat vessel il owned
by the person running the same, owned by him
sOnabe allowance for the and tear Of the same,
exceeding 10 per cent per annum, and The
ming the boat OF vessel.
w. If the income be derived by the tax payer from boat
ship building, there shall be deducted from the gross
ceips of his occupation including the value of the ship
when finished if built for HIMSELF the the LABOR
tuay hired and paid by himself and the prime Of
ma1Nrials, If purchased by him.
If the income be derived by the tax payer from the
sale of merchandise any other property real person
al there shall be deducted from the gross amount of sales
Of he Ind az
transportation, salaries Of clerks actually paid and the
OF buildings employed in the business hred and not
ed by himself
vi If the income be derived by the tax payer from any
other occupation, profession, employment business,
there shall be deducted from the gross amount Of fees
compensation profits earnings commissions, the saa-
ries of Jerks actually paid and the of the office
other building used in the business if hEed and owned
by himself the cost Of labor actually paid and owned
BY himself and the cost of material other than machinery
purchased for the of his business be converted
into some other form in the Of his business and
in case Of mutual insurance companies the Of loss
es paid by them during the year. The income derived
from all other sources shall be subject no deduction
whatever Nor shall foreigners be subject to tax from
any other income than that derived from property owned
or occupations or employments pursued by them within
the Confederate States and in estimating income there
shall be included the value of the estimated annual rental
of all dwellings, houses, buildings building lots in
cities towns or villages occupied the owned
and not occupied hned and the value of the estimated
annual hire of all slaves not engaged on plantations
FARMS and not employed in business or occupation
the profits of which taxed income under this act
Mnen income mus aScertalned, OF those
which do not exceed $500 per annum shall be exempt
from taxnton On all incomes received during the year
over e50o and not exceeding Si500, of per
shall be paid all incomes 81 500 and less than
IS 000 per cent shall be paid the first 81 500 and 10
per cent on the excess; all incomes of 900
and less than $780, tax of 10 per shall be paid
all incomes of or over $4,000 and less than 0O0
tax of l2 per cent shall be paid and all incomes
or $4,000 tax of 5 per cent shall be paid. All
Joint stock companies and corporations shall reserve
tenth Of the annual earnings set apart for dividend and
tax and the dividend then paid the stockholders
shall not be estimated part of his income for the pur
poses of this act All persons shall give in estimate Of
their income and profits derived from any other
whaeYer, and in doing shall first state the gross
amount OF their receipts individuals members of
firm partnership and also state particularly each item,
for which deduction is to be made and the amount to be
deducted for it: P0Cdei, That the incomes and profits
upon which the above tax is to be imposed shall not be
deemed to include the products of land which taxed
in kind hereinafter described Pro0ided further Thai
in the annual earnings of said joint stock companies
and corporations set apart aforesaid shall give profit
of than 10 per and less than 90 per upon
heir capital stock paid in, one-eghth of said