Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1863-05-04
rrER CONFRpRRATE ~ Bill.

Presidents sanction is al that is wanting t
make it law, which It will doubtless receive
An of our readers being interested in the pro
visions Of this bill as applicable to them respec
lively, it viii be well for all to preserve it for tu
ture reference
/ That there shall be levied and collecte
upon the value of ell naval stores, salt wine
and spiritous liquors, tobacco manufactured ol
unmanufactured, cotton, wool, -four, sugar, mo
lasses. syrup, rice, aud other agricultural pro
ducts. held or owned on the FIRST Of July next
4 and not necessary for family consumption fe
the expired portion Of the year 1853
} and Of the growth or production Of any yesl
. preceding the year eighteen hundred and sixty
three, 8 tax of eight per centum; and all mon
eys, bank notes or other currency on hand, o.
on deposit on the first day of July next and OF
the value Of all credits on which the Interest
has not been paid, held or owned by any per
. son, copartnership or corporation on the frs
dey Of July next, and not employed in bust
ness. the income derived from which is taxed
under the provisions of this act, there shall be
levied and collected a tax of one per cent? Pro
vided 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, aud the said tax
shall be assessed on the first day of July next
or IS soon thereafter SIS may be practicable, and
collected on the first day of October next, or as
soon thereafter as may be practicable.
Sec. 2 Every person engaged or intending to
eapsce in any business named IN the 5th sec
ton of this act shall within sixty days after the
passage of the act, or at the time of beginning
business, snd on the first day Of January in
each year thereafter, register with the district
collector, in such form as the commissioner of
taxes shall prescribe, a true account of the name
and residence of each person, firm or corpora
ton engaged or interested in the business, with
q statement of tho time for which, and the place
and manner in which the same is to be couduc-
ted, and of all other facts going to ascertain the
! amount Of tax upon such business for the past
or the future, according to the provisions of
this act At the TINA of the registry, there
shall be paid to the collector the specific tax for
the year ending on the next 9lst of December,
and such other tax as may be due upon sales
or receipts in such business, at the time of such
registry, as herein provided; AMI the collector
shall give TO the person making such registry
copy thereof, with q receipt for the amount Of
tax then paid.
Sec 3 Any person falling to make such reg
istry and pay the tax required by the preceding
section, shall, in addition TO all other taxes
upon his business imposed by the act, pay
double the amount of the speeif tax on such
business, and 4 like sum for every thirty days
of such failure.
Sec 4 Except whero herein otherwise pro-
vided, thare shall be q separate registry and tax
for each business mentioned in the fifth section
Of this act, and for each place of conducting
the same but no tax shall be required for the
mere storage Of goods at Z place 0thar than the
registered place of business. Upon every
change in the place of conducting a registered
business there shall be new registry, but 40
additional tax shall be required. Upon the
death Of any person conducting 8 business reg
istered and taxed as herein required, or upon
the transfer of tee business to another the bust
ness shall not be subjected to any additional
tax but there shall ba a new registry in the
name of the person authorized by Law to con-
tiuue the business.
Sec. 5 That upon each trade, business or oc- /
cupation hereinafter named, the following taxes
shall be levied and paid for tha year ending on
the 3lst day of December, 1853 aud for each
and every year thereafter, viz:
l. Bankers shall pay fVo hundred dollars.
Every person shall be deemed banker within
the meaning of this act, hwho keeps plses Of
business where credits arc opened in favor of
any person. firm or corporation, by the deposit
or collection of money or currency, and BY
whom the same, or any part thereof, shall be
paid out or remtted upon the draft, check, or
order of such creditor but not to include any
bank legally authorized TO issue notes as circu-
lation, nor agents for the sale of merchandise
for account of producers or manufacturers
II. AUctioneers shall pay fifty dollars and two
and half per centum on the gross amount of
sales made; provided, however, that on all
sales at auction Of stock or securities for money,
the tsx shall be onefourth Of Ona per centum |
on the gEOss amount of sales. Every person !
shall be deemed an auctiOneer, in the neSniag |
of this act, whose occupation it is to offer prop
erty for sale to the highest or best bidder at
public oUtcry. The tax upon the auetioneers |
shall be deemed a tax upon the personal privi /
lege, to be paid By each individual engaged in /
the bnsiness and without regard to the plsee st |
which the same is conducted No tax shall be |
required upon auction sales made for dealers in
a business registered and taxed, aud at their |
places Of business, or upon official sales at auc-
ton, made by Judicial or executive officers, or
by personal representatives., guardians or com
mittaes.
III. Wholesale dealers in liquors Of any and |
every description, including distilled spirits, /
fermented liquors, and wines of all kinds shall |
pay two hundred dollars, and Eve per eentum on /
the gross amount of sales made Every person, |
other than the distiller or brewer who shall SELL I
or offer for sale, any such liquors or wines, in /
quantities of mors than three gallons at one |
time to the same purchaser, shall be regarded as j
a wholesale dealer in liquors within the meaning i
Of this act. All persons who shall SELL or offer |
for sale, any such liquors or wines, in quantities
of less than three gallons at one time to the |
same person, shall be regarded as a retail dealer
in liquors.
" Retail dealers in liquors, including dis /
titled spirits, feTmented liquors and wines Of |
every description, shall pay one hundred dollars |
and ten per eentum on the gross amount Of all /
sales made
Y. Retail dealers shall pay flty dollars and /
two and half per centum on the gross amount /
Of sales msde. Every person whose business |
or occupation it is to sell, or offer to sell, gro
ceries or any goods, wares, merchandise, or |
other things Of foreign Or domestic production in /
less quantities than q whole original piece or
package at one time, to the same person, not /
including wines, spirituOus or malt liquors., shall
be regarded as a retail dealer under this act ; |
provided, however, that any mechanic who shall |
sell only the products of the labor OF himself /
and his own family shall be exempt from this |
tax.
VI. Wholesale dealers shall pay two hundred |
dollars and two and half per centum on the |
gross amount Of al sales made Every person, |
whose business or occupation it is to sell gToce-
ries, or any goods, wares, or merchandise, Of
foreign or domestic production, by one or moro
original package or piece at one time to the
same purchaser, not including wines, spiritu-
GUS or malt liquors, shall be deemed as 8 whole
sale dealer under this act; but, having been
registered as q wholesale dealer, such person
may also sell, as aforesaid, as a retailer
VII PswnbrokeTs shall pay two hundred
dollars. Every person whose business or oceu-
patton it is to take or receive, by way of pledge
favor or exchange, any goods, wares or mer
chsndise, or any kind of personal property, for
the repayment or security of money lent there-
on, shall be deemed pawnbroker under this
act.
VII Distillers shall pay two hundred dol
lars, and also twenty per centum on the gross
amount of all sales made Every person or
copsrtnership who distills Ormanufactures spir-
ituous liquors for sale, shall be deemed dis
tiler under this act Provided, however, that
distillers of fruit for ninety days or less, shall
pay sixty dollars, and also fifty cents per gal