Dallas herald. [volume] (Dallas, Tex.) 1849-1873, 1863-06-03

y
shall be deemed a pcddlcr, under this act;
Provided, that any peddler who sells, or
oifcrs to sell, dry goods, foreign o. domos-
tie by one or more original pieces or pack.
agcs at one time, and TO the same person
or persons, as aforcFaia, shall pay one hun.
drcd dollars, and tw0and half per cent,
on the gross sales, The tax upon peddlers
shall be ieelaed a tax upon the personal
privilege, to be paid by each individual en-
gagged in the business, without regard 10
the pl &C at which the same is conducted.
She. ~. Apothecaries shall pay fifty
dollars, and two and a hall per cent, on the
gross amount of sales made. Every per-
son who keeps shop or building where
medicines are compounded or prepared, &C.
cording to prescriptions Of physicians, and
sold, shall be regarded as IN apothecsry
under this act.
SIC. %. Photographers shall pGy the
sum Of if;y dol!ars, and two and hall
per cent, on the gross amount Of Bales
made. ANY person or persons, who make
for gale photographs, ambrotypes, dagucro-
types, OF pictures on glass, metal, paper,
or other material, by tho action OF light,
shall be regarded as a photographer, under
this act.
SEC. %. Lawyers actually in practice
shall pay fifty dollars. Every person whose
business it is, for fee award, TO prosecute
or defend causes in any court of record or
other judicial tribunal of the Confederate
States, sr any State, or give advice in re-
lation to causes or matters pending there.
in, shall be deemed to be lawyer within
the meaning of this act.
SEC. "a. Physicians, surgeons and den
tis;s, actually engaged in practice, SHALL
pay fifty dollars. Every person whose bu-
siness II is, for fee or rewards, to prescribe
remedies, or perform surgical operations
for the cure of any bodily disease or ailing,
shall be declared . physician, surgeon or dem
tist, within the meaning of this ect, as the
case may be; and the provisions Of para
graph number twenty-one, shall not extend
to physicians who keep on hand medicines
solely for the purpose Of making up their
own prescriptions for their own patients.
The tax upon lawyers physicians, surgeons
and den lists, shall be deemed q tax upon
the persona privilege, TO be paid by each
individual in the business, and without re-
gard to the place at which the same is con.
Quoted; Provided, that the provisions Of
this act shall not apply to physicians and
surgeons exclusively engaged in the Con-
federate service.
SEC. 25. Confeotioners shall pay fifty
dollars and two and a half per cent. on the
gross amount of sales. Every person who
sells at retail confectionery, sweetmeats,
comfits or other confects, in any building,
shall be regarded as confectionery under
this act.
SEC. &C. And every person registered
and taxed upon the gross amount of sales,
day of July, eighteen hundred and sixty
three, to make list, or return to the asses-
sor Of the district, of the gross amount Of
such sales as aforesaid, to-wit. From the
passage Of this act, to the Both day of June,
eighteen hundred and sixty-three, inclu-
siye, and at the end Of every three months,
or within ten days thereafter, after the said
first day of July, eighteen hundred and
sixty-three, make a list, or return to the
assessor Of the district, Of the gross amount
OF such sales, made as aforesaid, with the
amount of tax which has accrued, or should
accrue thereon, which list shall have an
nexed thereto, declaration, under oath or
affirmation, in form or manner as may be
prescribed by the Commissioner of taxes,
that the same is true and correct, and shall,
al the same time as aforesaid, pay to the
collector the amount Of tax thereupon as
aforesaid, and in default thereof shall pay
penalty in double the amount OF the tax.
SEC. 81. That upon the salaries of all sal
aried persons, serving in any capacity
whatever, except upon the salaries of per-
sons in the military and naval service,
there shall be levied and collected O tax of
one per cent. on the gross amount of such
salary, when not exceeding fifteen hundred
dollars, and two per cent, upon an excess
over that amount, to be levied and collect
cd at the end of each year, in the manner
described for other taxes enumerated in
this act; Provided that no taxes shall be
imposed by virtue of this act, on the salary
of any person receiving a salary not ex-
ceeding one thousand dollars per annum,
or at like rate for another period of time,
longer or shorter.
SEC. %. That the Secretary of the Treas
ury shall cause to be assessed and ascer-
tanned, on the first Of January next, or as
soon thereafter rs practicable, the income
and profts derived by each person, joint
stock company and corporation, employ
ment or business, whether registered or
nOt, ia nAlSA bhSJ hAh1 nave pCCh
and from every investment Of labor, skill,
property or money, and the income and
profits derived from any source whatever,
except salaries during the calsnder year
preceding the said frs, day of January
next, and the said income and 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 mining establishments, fixtures and ma
chinery, mills, springs Of salt or oil, veins
Of coal, iron, other minerals, there shall be
deducted from the gross amount of the an
nual rent sum sufficient for the necessary
repairs not exceeding ten p r centum on
said rent, except that the rent derived from |
houses shall be subject to deduction not
exceeding fve per centum for annual re-
pairs.
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; irst, the rent Of
the establishment and hxtures, If actually
rented and not owned by the person prose
cutting the business; second, the cost Of Ia !
Dor actually hired and paid for; Bird, the |