The southern enterprise. [volume] (Greenville, S.C.) 1854-1870, 1863-08-20
& ~ SSJIRUUIsAR, p, =:
70 Collsctofs And Asssssors in South
~ ss!el IS. Carolina. = ~, -, -, - = =
,s,,f III, WAR TAX. OFFICE. . ..

E>a,f. {iqfS WAR TAX OFFICE, -.
| ~; -, CoLUnbIA, 8. g, June ~, 1868. h.
! Ishall sudsavor 20 classify the objects
and subjects Of taxation coming within
the Act'of Congress, entitled ''An 40.
to lay tsxes TOR the common defence,
and carry on the Government Of the
Confederate States,s In such manner as
TO aid and assist ths Collectors and As
SCISSORS in South Caroiius in the con-
struction Of the Act, aud in the execu.
lion oftheii, work, -
la- Il viii be. seen by carefully reading
the Tax Act, that the taxes imposed by
| it are somewhat different in The year
! 1868, from what they will be in the
yeats 1864 and. 1865, during which
period the Act is 10 remain of force.
The Act does not propose n tax upon
lands, negroes, DO, the usual subjects
Of taxation in this State, in the usual
mode, as was the case in the War Tax
Of 1861, but instead thereof it proposes
tax that will reach all kinds Of prop
erty owned in same shape, AID besides
this will reach all kinds Of profits de-
rived from whatever source, and intends
to make every person in the Confede-
rate States contribute in some way to
the support of the war. This is the
main idea and key to the Act, aud
should be kept steadily in view By each
Assessor and Collector in carrying out
the provisions of The Act. The whole
ACT may be thus cassified: Class T.
a tax on certain property. Class H.
a tax on certain callings or business
Class HI----a TAX on salaries as such.
Glass IVA tax on all incomes
Glass "a tax on certain speculation,
Glass va tax in produce or kind.
Under one or the other Of these general
classes or heads all Of the objects or
subjects Of taxation may, be very con.
veniently arranged, as'wiil hereafter ap-
pear. a.
LClAss.-A tax on certain proper
|aty. = =.
1. The value Of all naval stores.
salt, wines, spirituous liquors, tobacco,
manufactured or unmauufactured, cot
ton, wool, -four, molas.es, syrup, rice,
and other agricultural products, held or
owned on the 1st Jaiy, 1858. grown or
PRODUCED previous 70 the year 1861
OF this property so held or owned
enough should be allowed to support
the fdniits, family sersants and horses
of'the owner for the rest Of the said
year, (not slaves, animals or -stock and
the remainder must be valued by the
Assessor, and upon this valuation tax
offs per cent. nd valorem must be lsvi-
ed and collected. 1.-The Act makes
no exception Of Merchants retailing these
articles, but includes all such articles
1snot expected specifically. 2. An per.
sons holding or owning cotton, rice or
tobacco, will be taxed upon il. 3.f a
planter >has sold his crop Of cotton the
proceeds will be income, and the income
will be taxed under another class, but
the boyer holding the cotton will be
taxed apon It under this class. 4. So
i with rice Sor tobacco, or -four the pro.
ceeds Of sale in the hands of the pro.
duces. will be taxed as capital "a well
as income, the property itself will be
[taxed in the hands Of the buyer or
l holder. IS. Cotton in the hands of the
manufacturer will be valued and taxed
g per cent, but the money actually
I paid for the raw material will be deduct.
| ed from his gross earnings to get al hi,
income, which, will be taxed under an.
other. class. Q. A factor holding cotton
! for the producer must pay the tax Of
per cent. on It's Salue, and charge the
4 producer herewith (so with rice, or 10.
kbacce,) 7. A party. holds cotton in 'thi,
connfry which he has bypothecated ir
4 Esrops, TO be deiivered: after ihe war,
and upon this, contract has importee
tgeods, the patty holding such cottol
must pay a Tax Of 8 per cent. on II
value. the goods thus imported will b
taxed under another class. 8. II IT,
) goods be- bsld and not put. on sale, tn
!, profits viii not betaxed at an estinate,
tvaiue, bai The Act requires. sale be
fore Il lssies Ajax. %. II a factor O
c6mmission merchant has cold cotton
! E&c., for, the producer. The rsale Is no
TAXED id the hands Of the factor, bu
must be returned By the producer unde
= anothss clsss a. his. income. :. 10.
) person holding large Or email 1pantiiie
Of cotton 10, store for others win has
5. The cotton assessed In 'his hands, an
he win be required to pay The tax, an,
Z must open acOoaut with his patrons fs
ssscb payment. II. Cotton will be ~,
., ed in whs,soeser hands found, snd th
9 etAssessof wsll NOT be required 10 loo
! liup the ewners and 10 with ell other as
81 tieuitmA psodscis not necessary ft
1 fsniiy. &c. .; -. ; =. (, -. %
Z 2. g AL moneys, bank notes or Gu
q rsnSy onskand or on deposit on the fir
Q day Of guly nexty~ are taxed aa 10 mue
lpsoperty wiskin shs meaning Of the A.
.st q / per cent /. Thk inaiades. gol
y sad oliver sein On hand. wtsrh shall
\ sslasd Ia 1Conisdesste Hreasuyy note
81 q. Bapk notes ssre Salusd ia Trsasn'
nosea for taxable pusposss. .. an