The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-08-25
THE CONFEDERATE TAx-BILL.


of all naval stores, salt, wines and splntaoas
liquors, tobacco manufactured or, unmanutactured,
cotton, wool flour, sugar molasses syrup rice' and
other agricultural products. held or owned on the
first day of July next, and not necessary for family
cons umption for the unexpired portion OF the year
1863 and of the growth or production OF any year
preceding the year 1868; aud tax of one per
cent. upon all moneys, bank notes or other cur !
rency, on hand or on deposit on the ISL OF July
next and on the value of all credits on which the
interest has not been pad and not employed in IA
business the income derived from which Is taxed
under the provisions Of this act: provided, that all
moneys owned. held OF deposited beyond the limits
of the Confe States shall be valued at the
.currsnt rate of exchange in Confederate Treasury
notes. The tax to be assessed on the 1st day of
July. and collected on the ls day OF October next
thereafter az may be possible
Section 9TH imposes the following taxes for the
wear ending the 3Ist of December, 1868, and for
each year thereafter:
Bankers shall pay $500. Auctioneers, retail
de alers. tobacconsts pedlars cattle brokers' apothe
carries. photogra piers, and confectoners 500. and
p per centum OH the gross amount of sales made.
Wholesale dealers in liquors $500. and 3 per
centum gross amount of sales. Retail dealers in
liquors, $lOO and 10 per centum ON gross anloant OF
sales Wholesale dealers III groceries, goods.
wares merchandise, etc., $500, and d per centum.
Pawn brokers. money and exchange brokers' $500.
Distillers. $500 and 20 per centum. Brewers
500, and % per centum.
Hotels inns, tayerns and eating houses--frst
class, $500: second class, $500; third class, $500;
fourth class 500; fifth class, 800 Every house
where food refreshments sold, and every
clearinghouse where there shall be six boarders
or more, shall be deemed to be eating house
under this act
Commercial brokers or COMMISSION merchants
$500 and - per centum.
Theatres, $500 and per centum on all receipts.
Each circus, 500, and 50 for each exhibition.
Jugglers and other persG texhIoitHg shows, So0
Bowling alleys and billiard rooms, so for each
alley or table registered. Livery stable keepers,
lawyers. physicians, surgeons and dentists, 3d.
Butcl>r< and bakers, $50 and one per centum.
All persons engaged, intending to engage, in
any business named in the 9Th section SHALL within
sixty days after the passage of the act, at the
time of beginning business, and on the lst of Janu-
airy in each year thereafter, register with the dis
trict collector account Of the name and resi-
dence Of each person firm or corporation engaged
OF Interested IN the business with statement Of
the time for which, and the place and manner in
which the is to be conducted, &c. At the
time of the registry there shall be paid the specific
tax for the year ending the next 3Ist of Decem
Der, and such other tax may be due upon sales
| OF receipts in such business.
Any person failing to make such registry and
pay such tax shall, in addition to all other taxes
upon his business imposed by the act, pay double
the amount Of the specific tax such business,
and like for every thirty days of such failure
Requires separate registry and tax for each
business mentioned in the 9Th section and for each
place of conducting the same; bA no tax for mere
storage of goods place other than the registered
place of business. A new registry required upon
every change in the place of conducting a regis
tered business, upon the death of any person
Quoting the upon the transfer of the bust
ness another, but additional tax
Every person registered and taxed is required to
make returns of the gross amount Of sales from the
pasSag e of the act to the 30th of june and every
three months thereafter.
A tax upon all salaries, except of persons in the
military naval service, of l per cent when not
exceeding $500, and two per cent upon an Excess
Al. !,,.1+ Il, l.
imposed the salary of any person receiving a
salary not exceeding $1,000 per annum, a Il like
rate for another period Of time. longer shorter.
The annual incomes, between $500 and
81 500, shall be five per cent between $500 and
5000, five per cent the first 500 and ten
per cent on the excess between So 900 and 30, OOU
ten per cent; between $1,000 and 10 COS 10 per
cent $l0,0OO fifteen per cent; subject to the
following deductions: incomes derived from
rents of real estate manufacturing and mining
establishments, &c, u sufficient for necessary
annual repairs; on Incomes from any mining or
manufacturing business the rent f rented) cost of
labor actually hired, and materially on incomes
from naY eating enterprises, the hire of the vessels
or allowance for and tear of the same not ex-
ceeding ten per cent; on income derived from the
sale of merchandise any other property, the
prime cost cost of transportation, salaries of clerks
and rent of building: incomes from any other
occupations the salaries of clerks rent cost of labor
material &c. and in case Of mutual insurance COM
panies the amount of loss paid by them during the
year. incomes derived from other sources are sub
icct to no deduction whatever.
All joint stock companies and corporations shall
pay One-tenth of the dividend and reserved fund
annually. If the annual earnings shall give
profit of more than ten and less than twenty per
cent on capital stock, one-eighth to be paid; if
than twenty per cent, oHe- sixth. The tax to
be collected ON the Ist of January next and of
each year thereafter.
A tax Of ten per cent on all profits in 1862 by
the purchase aud sale ofRour, corn bacon Cork
oats, hay. rice, salt, iron the manufactures of
iron sugar, moasses made of cane, butter wooden
cloths. shoes, boots, blankets and cotton cloths
This is not to apply to regular retail business. /
Zach farmer after rcseryng for his own use fifty
bushels sweet and fifty bushels Irish potatoes one |
hundred bushels corn, fifty bushels wheat pro- |
duced this year, shall pay aud deliver to the Con
tedefate Government one tenth of the grain pota-
toes forage, sugar, molasses, cotton, wool and
tobacco produced. After reserying twenty busb4lS |
peas or beans he shall deliver one tenth thereof
Every farmer. planter, grazier, one tenth of |
the hogs slaughtered by him, in cured bacon at the
of o0-pounds of bacon to 100 pounds Of pork.
horses, mules used in cultivation. and asses to
De paid blythe owners of the same beeYes sold to I
be taxed as income.
Trustees. guardians, &c, are responsible for
taxes due from estates, &c, under their control
All hospitals. insane, de:rf. and charitable asy-
luns churches, schools and colleges are EXEMPT
from taxation
Tis act to be in FORGE for two years from the ex-
plraon of the present year, unless SOONER repeaId
but the tax on naval stores, -four, wool, cotton,