Weekly standard. [volume] (Raleigh, N.C.) 1858-1865, 1863-04-08

Confederate Tax Bill
We copy from the Richmond Eransiner full and
accurate synopsis of the tax BILL which has passed
the House and is now pending in the Senate. It
wilreceive some material alterations in the Senate,
but will probably not be diminished in the general
amount Of the tax.
SIC. I. tax of one per cent. shall be levied
and collected the value of all real and personal
property, moneys and credits held on the lst JAN
uary, 1858, and on the LIST January Of each sue
ceedlng year thereafter, except personal property
0ther than slaves which have been ia axed, money or
credits as may be employ ed in business taxed
under TINS act or the profits of which are herein
specially taxed: Provided that no tax shall be i'm
posed by virtue of this section after census Of the
Confederacy shall be taken after the expiration
of three years from the first meeting of the pres
ent Congress; tax of ten per cent shall be levied
upon Ae value Of naval stores cotton tobacco and
| atAer eieoltural products not owned by the pro.
aufe' on,seed cntton the growth Of the present
bacco in the leaf the growth of the present year. a
tax of five cents pound, and on all cotton and
tobacco in the hands Of the producer baled the
| growth OF former years, tax of five per cent:
Provided further, that one hundred pounds Of seed
cotton for each member Of the family growing it
shall be exempt from taxation.
Sec. q Every person engaged in business shall,
on the first of May, or when he shall begin busi-
ness and on each succeeding 1st of January, regis
ter with the District Collector account of the
| name and residence of each person, firm OF COR
poration engaged interested in the business with
statement Of all the facts going to show the
| amount of tax upon such business for the past or
future At the time Of such registry the taxes for
the year ending December 81, shall be paid to the
collector, this collector giving the person so paying
copy of The registry and RECEIPT for the taxes
! SEC 8. Aby person failing for ten days to make
the registry and pay the tax required by the pre-;
ceding section, shall pay three times the amount of
tho specific tax on his business, and like sum for
every ten days of such failure.
SEC 4 Except where herein otherwise provided,
there shall be separate registry and tax for each
business mentioned in the - section Of this act,
and for each place Of conducting the same. When
the place Of business is changed there shall be
new registry but no additional tax. Upon the
death of person in registered business. or upon
the transfer Of the business to another there shall
be anew registry but no additional tax.
SEC. 5. Upon each trade, business or occupation
hereinafter named the following taxes shall be levied
and paid each year, ending the 3lst Of Decem-
ber viz:
l. Bankers shall pay FIVE hundred dollars and
twenty per cent upon their gross profits. Every
person shall be deemed banker within the mean
ing of this act who keeps place Of business where
credits opened in favor Of any person, firm or
corporation by the deposit or collection of money
| '"A'~s
any part thereof upon draft, check order; but
this does not include banks legally authorized to
issue notes as circulation, nor agents for the sale
Of merchandise for account Of producers or manu-
| facturcrs.
H. Auctioneers shall pay fifty dollars and two and
ahsh per cent on the gross amount of salek: Pro
dh sales at auction of stocks or securi-
ties for moneys the tax shall be one-fourth of one
per cent on the gross amount of sales. Every per-
son is to be deemed auctloneer whose occupation
go Al
J outcry. No tax shall be levied on auction sales
made for dealers in business registered and taxed
and at their places of business upon official sales
at auction made by judicial or executive officers, or
by personal representatives, guardians or com.
mittees.
III. Wholesale dealers in liquors of any and
every kind and description shall pay two hundred
dollars and five per cent. the gross amount OF
Sales Every person except dstillers and brewers.
who shall sell or offer to sci! at one time than
, three gallons Of any liquors wines, shall be
, deemed wholesale dealer. Persons selling such
liquors wines in quantities less than three gal.
, lons shall be deemed retail dealers.
Nv. Retail dealers in liquor including distilled
spirits, fermented liquors and wines of every de-
scr;ption, shall pay one hundred dollars and ten
! per cent on the gross amount of sales.
V. Retail dealers shall pay fifty dollars and
two and half per cent on gross amount of sales.
Persons selling groceries, goods wares or merchan:
|
tion in less quantitles than original peceSor pack
j ages shall be deemed retail dealer. Mechanics
selling the products of their their families
: labor, shall be exempt from this tax.
vi. Wholesale dealers shall pay two hundred
e dollars and two and q half per cent. on the gross
t amount Of sales.
VII. Pawn-brokers shall pay two hundred dol
lars and twenty per cent on amount Of profits
g VIII: Distillers shall pay two hundred dollars
and twenty per cent. ON gross amount of sales.-
Distlers of fruit for ninety days or less shall pay
sixty dollars and fifty cents per gallon on the first
ten gallons, and two dollars gallon on all beyond
t that QUANTITY.
TX Brewers shall pay one hundred dollars, and
= two and half per cent gross amount of sales
+ X Keepers Of hotels, inns and taverns shall pay
twenty dollars and two and half per cent on the
t gross amount Of realized business.
i XII Keepers of eating houses shall pay forty dol
lars and two and half per cent on the gross
70 amount Of their receipts
n XII. Brokers shall pay two hundred dollars and
t. twenty per cent on the gross amount of receipts
realized -,
v XIII. Commercial brokers shall pay two HUN
dred dollars and two and a. half per cent upon all
I. sales made
u XIV. Tobacconists shall pay fifty dollars and
j. two and half per cent on gross amount of sales
XIV. Theatres shall pay five hundred dollars and
10 five per cent on all receipts, which tax shall be
paid by the owner of the building. Each circus
shall pay one hundred dollars and ten dollars fol
! each exhibition. Jugglers, and other persons ex
d hibtng shows shall pay fifty dollars
II XVII. Bowling Alleys and Billiard Rooms shall
F. pay forty dollars for each alley or table.
If XVIII Livery Stable keepers shall pay. City
!. dollars and FIVE per cent on gross receipts.
70 XIX. Cattle brokers shall pay fifty dollars ant
two and half per cent gross amount Of sales
XX Butchers and bakers shall pay fifty dollars
and one per cent on the gross ar.ount of sales.
AAL Pedlars shall pay fifty dollars and two an,
Il half per cent on gross amount of sale,
il AAlL Apothecaries shall pay fly dollars am
:. two and half per cent on gross amount of sales
AAiL Photographers shall pay fifty dollars AM
TWO .1nd malt per cent on gross amount of sales
AlV. Lawyers engaged in practice shall nav ff