Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1863-08-26
as currency or medium Of trade in any
community in tie Confederate States. :,

as currency or a medium Of trade in any
community in tie Confederate States. =,
.Distillers.-All persons pr partnerships
who distill or manufacture spifituous liquors
for sale, arc distillors withsa the meaning of
Art. 8, Sec. 5, Tax Act, aud whether they
distill exclusively for the Government on
contract, or for others, are liable to the
taxes imposed upon distillers by the Act.
Where petsouis engaged as regular dis
tiller, he is required under:Par. VIII, Sec.
5, to register as such, and to pay the spe-
cifc tax of 5000 and 20 per centum on the
gross sales. He will be authorized to sell
his spirits without making any other regis
try, or paying any other tax upon sales (a!-
ways saving and excepting the tax on net
incon.e.) To distil fruit for 80 days Or less
is the lesser privilege, adds merged into
the greater, where regular dis6ller distiHs
fruit; therefore, regular dis,iller regis
tered as assuoh, has to pay no additional tax
for the privilege Of distilling fruit; but he
may, on the contrary, under his registration,
distill fruit or anything else, and the spirit
derived therefrom when sold is subject to
the 20 per cent. on its value just like other
spirits. But those who only still fruit for
80 days or less, pay only $50 specific tax
for the time SO engaged (not to exceed 80
days. and so cents per gallon for the first
ten gallons, and 50 per gallon on all spirits
distilled beyond that quantity.
DUeUing Houses, &c.-EVery person
owning dwelling houses or building lots in
a city, town or village, if not actually rent
ed to another, whether occupied by himself
or not, will be required to ply an income
tax upon the estimated annual rent.
This does not apply to uhcultivatsd lands
in the country. The Act does not tax the
estimated rent of lands not cultivated, or
dwellings or other buildings motin the city,
town or village.
Eating Houses. stewards hall, or
boarding house for pupils of school, be-
longs to and inures to the sole use and profit
of the school, it forms part of the income
of the school, and is not taxable as an eat
ing house. If the principal of o school,
not being the proprietor, but receiving a
stated salary, keeps boarding house for
pupils on bis own account, six or more board
ing with him, then he is deemed to be the
keeper of an eating house, to be determin-
ed by the amount of estimated or actual
annual rent.
= Gambling Houses-The income and
profits of gambling houses not being ex-
empted by the Act, are subject to the tax.
This does not legaize or license gambling.
If tax payer holds, on the first of July q
sum of money, he is bound to return the
amount, and pay thereon tax of one per
cent. The law does not inquire how he
came to possess it-whether by lawful or
unlawful practices He may have stolen it,
yet the receipt BY the Government of a tax
thereon would not legalize the theft.
Income - Persons returning income,
should return income and profits derived
from every investment of labor, skill, prop.
crty or money, and the income and profits
derived from any source achdtcUer, except
salaries. The interest on Confederate bonds
is an income derived from the investment
of money and therefore is taxable. So is
the interest on interest bearing Treasury
notes. Income from all sources, with the
exceptions specified in the tax ect, should
be returned to the assessor. When joint
stock company or corporation reserves the
portion of their annual earnings set apart as
dividend and reserved fund, and pays the
same 20 the collector, as required by article
6, sec. s, Tax Act, then the dividend paid
to the stakeholder shall not be estimated as
a part of his income for the purpose of tax.
alton. Interest bearing Treasury notes be.
Jog currency are taxed ens per cent by
sec. l, including the interest which is taxed
as income. Income and monies of schools,
colleges, &C., are exempt; if the teacher is
proprietor, the income and monies derived
by him from the school'are exempt; but if
he is not the proprietor, but employed at a
salary, his salary is not exempt if above
81, 900 per anpum.
Liquors sold by commission merchants
for others pay the same tax as other goods.
But regular wholesale or retail dealers are
prohibited from selling liquors, under their
registration as such, and if they sell liquors,
will have to do so Under separate registry,
paying the tax of five OF ten per centum as
the case may be.
Manufacturers Of saddlcry, harness, &c.,
dealers in same, selling artillery harness to
the Government, decided to be wholesale
dealers, and liable to registry and tax as
such. Manufacturers of all goods, wares
and merchandise, whether foreign or do
mestic manufacture, are liable to tax Of
% per centum on their sales. Therefore,
nails, candles, cotton and1Woolen goods,
cotton yarns, flour, shoes, boots, hats, clo-
thing and other articles of domestic manu-.
facture are subject to the tax, whether sold
by the manufacturers themselves or their
agents.
Manufacturers of firearms for the Gov
erument, who sell to it under contract, are
deemed wholesale merchants or dealers un-
der the act and taxed accordingly. The
income derived from the manufacturing
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