The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-06-02
TILE coNFEDFRArE TAx-B1LL.

the Goth of April, 1863
It imposes a tax of eight per cent upon the value
of oil naval stores, salt, wines and spirituous
liquors, tobacco manufactured or unmanufactured
cotton wool, hour sugar, moasses, syrup, rice ana
other agricultural products held or owned on the
first DAY of July next and not necessary for family
consumption for the unexpired portion of the year
1863 and of the growth production of any year
preceding the year 1868; and tax of one per
cent. upon all moneys. bank notes or other cur
renew on hand on deposit the 1st or Jniy
next; and on the value of all credits which the
interest has not been paid and not employed in
business the income derived from which is taxed
under the provisions of this act: provided that all
moneys owned. held or deposited beyond the in,'s
of the Confederate States shall be valued at the
current rate Of exchange in Confederate Treasury
notes. The tax to be assessed on the lst rt"y OF
July. and collected the LIST day of October next
OF as thereafter as may be possible
Section 9Th imposes the following taxes for the
wear ending the 3Ist of December, 1868, and tor
each year thereafter:
Bankers shall pay $500. Auctioneers, retail
dealers, obacconiss, pedlars cattle brokers' apothe
carries, photographers, and confectioners, Soo and
p per centum the gross amount of sales made
Wholesale dealers in liquors $500. and D per
centum gross amount of sales. Retail dealers Ill
liquors. 500, and 10 per centum on gross amount OF
sales Wholesale dealers in groceries. goods,
wares merchandise, etc, $500, and p per centum.
Pawn brokers, money and exchange brokers 300.
Dstillcrs $500 and 90 per centum. Brewers,
$780, and - per centum.
Hotels. inns, taverns and eating houses--first
class $500; second class, $500; third class, $500;
fourth class, 800; fifth class, $50. Every house
where food or refre shments sold, and every
boarding house where there shall be six boarders
or MORE shall be deemed to be eating house
under this act.
Commercial brokers commission merchants
$500 and % per centun,.
Theatres. $500 and per centum on all receipts.
Each circus, 500, and $40 for each exhibition.
Jugglers and other persons exhibiting shows, $50
Bowling alleys mld billiard rooms, $40 for each.
alley or table registered. Livery stable keepers,
LAWYERS physicians, surgeons and dentists, $50
Butchers aud bakers. $50 and enc per centum.
All persons engaged or intending to engage, in
any business named in the 5H section, shall, within
sixty days after the passage OF the act or at the
time of beginning business, andon the 1st of Janu-
airy in each year thereafter register with the dis
trct collector true account OF the name and resi-
dence of each person, firm corporation engaged
interested in the business. with a 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 on the next 81 of Deem
ber and such other tax may be due upon sales
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 sum for every thirty days Of such failure
business mentioned in the 9Th section, aud for each
place of conducting the same; but tax for mere
storage of goods place other than the registered
place of business. new registry required upon
every change in the place Of conducting regis
tered business, upon the death of any person con-
Quoting the same, upon the transfer Of the bust
ness to another, but no additional tax.
Every person registered and taxed is required to
make returns of the gross amount of sales from the
passage of the act to the Both of June, and every
three months thereafter. a
A tax upon all salaries, except of persons in the
military or naval service, of L per cent when not
exceeding $500, and two per cent upon excess
that amount. Provided, that taxes shall b.,
imposed on the salary of any person receiving a
salary not exceeding $1,000 per annum, or at a like
rate for another period of time longer shorter
The tax annual incomes, between $500 and
81 500, shall be five per cent; between 81 800 and
$1,000. five per cent the first 1880 and ten
per cent the excess; between $4,000 and S. 900
ten per cent; between 5000 and 10000, .l24 per
cent; $4,000 fifteen per cent; subject to the
following deductions: on incomes derived from
rents OF real estate, manufacturing and mining
establishments &c, sum sufficient for necessary
annual repairs; incomes from any mining or
manufacturing business the rent IF rented) cost of
labor actually hired, and material; on incomes
from navigating enterprises, the hire of the vessels
allowance for and tear of the same, not ex-
ceeding ten per cent; on income derived from the
sale of merchandise or any other property, the
prime cost cost of transportation, salaries of clerks
duO rent VI on Incomes from any other
occupation, the salaries of clerks, rent labor
material &c; and in of mutual insurance com
panies the amount of loss paid by them during the
year. Incomes derived from other sources are sub
ject to 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 a
profit of more than ten and less than twenty per
cent on capital stock e-eighth to be paid; if
more than twenty per cent, one-sixth. The tax to
collected the ST of
each year thereafter.
the purchase and sale of -four, corn bacon, pork,
iron. sugar. moasses made of cane, but, ar woolen
cloths, shoes boots, blankets and cotton cloths
This is not to apply to regular retail business
Each farmer after reseryng for his own use fifty
bushels sweet and fifty bushels Irish potatoes one
duced this year, shall pay and deliver to the Con
toes, forage, sugar, molasses, cotton, wool and
tobacco produced: After reserving twenty bushels
peas or beans he shall Geyee. one tenth thereof
Every farmer. planter, or grazier, oue-tenth of
the hogs slaughtered by him. in cured bacon at the
rate of 90 pounds of bacon to 100 pounds of pork:
one per cent upon the value of all neat cattle
horses, mules not used in cultivation and asses to
be paid by the owners of the same beeyes sold to
be taxed as income. al
Trustees, guardians, &C., are responsible for
taxes due from estates, &C., under their control
All hospitals, insane deaf and charitable usy-
iums. churches, schools and colleges are EXEMPT
from Taxation
This act to be in force for tvo ,oors f,o,, Al, 49,