The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-11-10
THE .CoNFEDERATE TAx-BILL.

the goth of April, 1868:
Itimposes a tax of eight per cent. upon the value
of all naval stores, salt wines and spIrltuous
liquors, tobacco manufactured or unmanufactured,
cotton, wool -four, sugar molasses, syrup, rice, and
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 on4 per
cent upon all moneys, bank notes Or other
rency, on hand deposit on the lst of July
next: and on the value of all credits on 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 limits
of the Confederate States shall be valued at the
current rate of exchange in Confederate Treasury
notes. The tax to be assessed on the LIST day q
July, and collected on the LIST day of October next,
or as soon thereafter may be possible.
Section 9TH imposes the following taxes for the
year ending the 3lst or December, 1906 and TOR
each year thereafter:
Bankers shall pay $500. Auctioneers, retail
de aers tobacconists, pedars, cattle brokets apohe
carries, photographers and confectioners, $50, and
% per centum the gross amount of sales made.
Wholesale dealers in liquors $500, and 5 per
centum on gross amount of sales Retail dealers in
liquors, $l0O, and 10per centum on gross amount of
sules. Wholesale dealers in groceries, goods,
wares, merchandise, etc. $500, and % per centum.
Pawn brokers, money and exchange brokers $500.
Distillers. $500 and 90 per centum Brewers,
500, and p per centum.
Hotels inns, taverns and eating houses-frst
class. $500: second class, $780, third class 5000;
fourth class, 800; fifth class, $50. Every house
where food refreshments sold, ard every
boarding house where there shall be six boarders
or more, shall be deemed to be an. eating house
under this act.
Commercial brokers or commission merchants
$500 and 2! per centum.
Theatres, $500 and 5 per centum all ceipts.
Each circus, S1O0, and $40 for each exhibition.
Jugglers and other persons exhibiting shows, $50.
oil nrH fn. aal
alley or table registered. Livery stable keepers,
lawyers, physicians, surgeons and dentists, $50.
Butchers and bakers, $50 and per centun.
All persons engaged, intending to engage, in
any business named in the 9Th section SHALL within
sixty days after the passage of the act, or at the
time of beginning business, and on the@st of Janu
airy in each year thereafter, register with the dis
trict collector true account Of the name and resi-
dence of each person. firm or corporation engaged
or 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 the next 3lst of Deem
ber and sdch other tax may be due upon sales
or receipts i'll such business
Any person failing to max 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 a like for every thirty days of such failure.
Requires separate registry and tax for each
business mentioned in the 9Th section and for each
Storage of goods at place other than the registered
place Of business. A new registry required upon
every change i'll the place of conducting regis
tered Business, upon the death of any person con-
Quoting the same upona the transfer Of the BUSH
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 tax upon all salaries, except Of persons in the
military naval service, of per cent when not
exceeding $500, and two per cent upon excess
over that amount Provided, that taxes shall be
imposed on the salary Of any person receiving a
salary exceeding $1,000 per annum, or at a. like
for another period of time longer or shorter.
The tax annual incomes, between: $500 and
81 500, shall be five per cent between 81 $50 and
5000. five per cent on the first 81 500 and ten
per cent the excess; between $4,000 and So 900,
ten per cent; between $1,000 and 10000, l2d per
cent $4,000 fifteen per cent; subject to the
following deductions: incomes derived from
rents of real estate, manufacturing and mining
establishments, &c. a suQ sufficient for necessary
annual repairs; incomes from any mining or
manufacturing business the rent (f rentcd) cost of
labor actually hreds and law material; on incomes
from navigating enterprises, the hire of the vessels
allowance tor wear 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
and rent OF building; on incomes from any ether
occupations the salaries of clerks, rent cost of Labor
material, &c. and in case of mutual insurance com
panes the amount of loss paid by them during the
year. Incomes derived from other sources are sub
ipct 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 a
profit of more than ten and less than twenty per
cent capital stock, one-eighth to be paid: if
more than twenty per cent, one-sixth. The tax to
be collected on the 1st of January next and of
each year thereafter.
tax of ten per cent on all profits in 1862 by
the purchase and sale of flour, corn bacon pork. !
oats, hay. rice. salt iron or the manufactures of
iron. Sugar molaSses made of cane, butter wooden
cloths. shoes. boots, blankets and cotton cloths
This Is nSt t"appy to regular retail business.
Each turner after reserVing for his own use fifty
bushels sweet and fifty bushels Irish potatoes one
hundred bushels corn, or fifty bushels wheat pro-
duced this year. shah pay and deliver to the Con
trderate Government one-tenth of the grain pota-
toes. forage, sugar. molasses, cotton. wool and
tobacco produced. After reserying twenty bushels
peas beans he shall deliver one tenth thereof
Every farmer. planter, grazicr, one-tcnth of
the hogs slaughtered by him. in cured bacon at the
rate of 90 pounds of bacon 100 pounds of pork.
per- cent upon the value of all neat cattle
horses, mules not used i'll cultvatfon and asses to
be paid by the of the same. beeves sold 10
be taxed as income
Trustees. guardians. &C.. are responsible for !
taxes due from estates &c. under their control
AL hospitals, insane, deaf and charitable asy |
l"ms, churches, schools and colleges are exempt |
from taxation.
This act to be IN force for two wears from the ex .
plration Of the wear,