Semi-weekly standard. [volume] (Raleigh, N.C.) 1853-18??, 1863-05-22
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coNFEpERATE STATES TAX BILL.

sooaecC, oIsssS syrup rice and other agricultural
products held owned on the first day OF July next ana
portion of the year 1853 and Of the growth or production
Of any year preceding the year 1883 tax Of per cent
and on all moneys bank notes other currency ON hand
or on deposit the first day # July next and on iGe
value Of credits which the interest has not been paid
held or Se % ANY and not
business the income derived from which taxed unuer
the provisions of this Act there shall Dc
held or deposited beyond the limits Of the Copfeoea
States shalt be valued at the current rate OF
Confederate Treasury notes and the said tax shall be as
sessed on the first day of July next or as Soon tneea
as may be practicable and be collected on the nrst Gy
of October next soon thereafter as may De Pae
SEC. Every person engaged or intending to engage
bin sTy DAYS after the passage of this act at the
time OF beginning BUSINESS and the first day OF Janua
to in sach form as the Commissioner of Taxes shall
prescribe account of the name and residence OF each
person firm or corporation engaged or INTERESTED ~ me
place and in which the is to be conducted
all other facts going to ascertain the amount Of s1
provisions this Act At the time Of such registry there
shall be paid the collector the specific for the year.
ending the thirty day of December and such
other maybe due upon sales or receipts IN saeh
business at the time of such registry as herein
and the collector shall give the making such reg
isry copy thereof with receipt fer the amount OF tax
then paid.
pay the tax required by the preceding section shall in ad-
tion all other upon his business imposed by thus
Act pay double the amount Of the specified tax such
business and like TOR every 80 days of such failure.
SIC Except where herein otherwise provided there
shall be separate registry and tax for each business
TUNED in the fifth section Of this Act and place Of
conducting the but tax shall be required the
storage of goods at place other than the registered
place of business Upon every phange in the Place of con-
Quoting registered business there shall be registry,
but additional shall be required. Upon the death
of conducting business registered and taxed
herein required upon the transfer of the business
another the business shall not be subjected to ad
dional tax but there shall be registry in the
hui
Sec. 5. That upon each trade business occupation
hereinafter named the following shall levied and
paid for the year ending the hirtyrst of December
eighteen hundred AND sixyhree and for each and every
thereafter, viz:
Bankers shall pay $500. Every person sha be deem
ed banker within the meaning OF this who keeps
place of business where credits opened favor of any
person. firm corporation, by the deposit collection
of money currency and by whom the any part
thereof shall be paid ont RENTED upon the draft check
order of such CREDITOR but not to include any bank k
gay authorized to issue notes circulation agents
FOR the sale of merchandise for of producers
manufacturers.
IL AuctiOueers shall pay $50 and 2 per cent on the,
gross Gpunt of sales made ProOide kOlcsrer That
all saiSt auction of stock securities for money the
tax shall be one-fourth OF per centum the gross
amount of sales Every person shall be deemed an auc-
Oneer, within the meaning of this Act whose occupation
it is to offer property for sale to the highest best bidder
at public OutcTy. The tax upon the auctonees shah be
deemed upon the personal privilege to be paid by
each individual engaged in the business and without
gard to the place at which the is conducted No
tax shall be required upon auction sales made for dealers
in business registered and taxed and at thr places of
Otcla sales, at auction, made iud
cisl executive officers by personal representatives.
guardians or committees.
III. Wholesale dealers in liquors of any and every de-
scriptOn including distilled spirits fermented liquors and
wines of all kinds shall pay $780, and per cent. on the
gross amount of sales made Every person. other than the
disler brewer who shall sell offer for sale any such
liquors wines, in quantities of than three gallons
at one time to the same purchaser shall be regarded
wholesale dealer in liquors within the meaning this Act
All persons who shall sell offer for sale any liquors
wines, quantities less than three gallons
to the same shall be regarded retail dealer in
1V. Retail dealers in liquor including distilled spirits
fermented liquors and wines of every description shall
made.
v Retail dealers shall pay $50 and 29 per cent On the
or occupation it is to sell offer to sell groce RES any
goods merchandise other things of foreign or
domestic production, in less quantities than whole orgi-
nal piece package at one time to the person. mot
including wines spirItuous malt liquors. shall be
regarded as retail dealer under this Act Prarid ho,o-
sUE That any mechanic who shall sell only the products
of the labor of himself and his family shall be exempt
frem this tax.
vi Wholesale dealers shall nav 1900 and Ok nsr cent
the gross of sales made Every person whose
business occupation sell offer to sell groceries or
any goods wares or merchandise, Of foreign domestic
production by more original package piece at
one time 10 the same purchaser not including wines spr-
ituous malt liquors shall be deemed wholesale deal
er under this Act but, having been registered whe-
taller.
business occupation Is to take receive by way
pledge favor or exchange any goods, wares merchan-
QlSe OF personal property whatever, the
repayment security Of money thereon shall be deem
ed PawubrOker under this Act
VIII Distlers shall pay &2OO, and also 20 per cent
the gross amount Of all sales made. Every
partnership who dss manufactures spirtuous liquors
for sgle shall be deemed distIer under hisAct Pro-
Cded k0aoUe That distillers of fruit for ninety days
less shall pay $780, and also per gallon on the first
10 gallons and 81 per gallon all spirits distilled beyond
TX Brewers shall pay s10O and 215 per cent ON the
gross amount of all sales made. Every person manu-
features rmented liquors of any name or description for
sale from malt wholly in he
er under this Act.
< Hotels inns averns and eating houses shall be clas-
Sed and rated according to the yearly rental
rented according the estimated value of the yearly
tai of the houseo property occupied Intended be
to wit: where the actual OF esaated rent shall
to $4,000 more they shall constitute the frs
shall be 5000 and less than $4,000 they shall
stitute the second class and pay annual of $500
aud where said rent shall be and less thar
$1,000, they shall constitute the third class and pay
nua sum Of S2O0 in where said rent shall be 600
and less than they shah constitute the fourth class
and pay an annual sum of 800; and in where said
shall be less than 00O they shall constitute fifth
class, and pay annual sumsof $780, Every place WHERE
fHnSed trs9esrs sOoaznsTs or Boades in view Of
ment therefor the income receipts from
70 $500 from that source shall be regarded hotel inn
tavern under this Act.
XII That every place where food or refreshments of any
kind provided for casual visitors and sold for
ton therein and boarding house in which there shall
be six boarders more shall be deemed eating house
under this Act.
All. DTOkeTS suaH pay SSOD ANY person whose DuSi-
is purchase and sell stocks coined money bap
other securities for themselves Others who
deals in exchange relating money shall be deemed bro
ker under this Act
XIII. Commercial brokers or commisssion merchants
shall pay $780, and ~ per cent upon sales made Any
or banker whose business it IS the agent of Others
purchase sell goods seek orders therefor original
unbroken Packages or produce consigned by Others
than the producers to manage business matters for the
Of vessels for tie shippers cOuagno goods
or whnse business it is purchase rent hire or sell real
estate negroes shall be deemed commercai bruLe Ter or
commission merchant under this Act
XIV. TObacconsts shall pay ST. and ~ per cent.
gross amount of sales. Any person whose business is
to SELL RETAIL segars snuff tobacco any FORM shall
edeemed tobacconist under this Act But registered
wholesale and rsal dealers shall be taxed tobac
cOnistS.
XIV. Theatres shall pay $780, and per cent on all re-
cspts which tax shall be paid by the of the build.
ing Every the purpose of dramatic rem.