Weekly standard. [volume] (Raleigh, N.C.) 1858-1865, 1863-05-27
Gkt StanSat1.
coNFEDERATE STATES TAX BILL.

s,c That there shall be LEVIED and collected upon the
value of all naval Stores SALT wines and sprtuous liquors
tobacco manufactured or manufactured, cotton, WOOL
aour sugar. moasses SYRUP rice and other agricultural
products held owned the first day of July next and
not necessary for family consumption for the unexpred
portion of the year 1863 and of the growth or
Of any year preceding the year 1862 tax of per cent
and on all moneys bank notes other currency on hand
or on deposit on tie first day of July next and on the
value Of all credits which the interest has not been pad
ton on the first day Of July next and not employed in
business the income derived from which is taxed unaer
the provisions of this Act there shall be levied and colee
he'd or deposited beyond the limits of the
States shall be valued at the current rate OF
Confederate Treasury notes and the saa 'aa
av he practicable aud be collected on the first day
ciober next or az thereafter may be practical
ble 1890, ;n.o,d;nr To .na,os
in anv business named in the fifth section of this Act SHALL
within sixty days after the passage of this act or at the
time OF beginning business and on the hrs Gay o. n
lector in such form the Commissioners Taxes shall
prescribe account of the name and residence OF eacn
person. firm corporation engaged or interested IN the
business with statement of the time for which, and the
Mace and in which the is to be conduced
and all other facts going to ascertain the amount OF tax
upon such business for the past or future according to the
of this Act At the time of such registry there
shall be paid the collector the specific tax for the year.
ending on the thirty day of December and such
may be due upon sales or receipts IN
and the collector shall give to the person making such reg
istry copy thereof with receipt for the amount OF tax
then paid. -
nav the required by tie preceding section shall in ad
don to all other taxes upon his business imposed by this
Ast pay double the amount OF the specified tax on such
business and like tor every 81 days Of such failure
SEC T. Except where herein otherwise provided, there
shall be separate registry and tax for each business men
toned the fifth section of this Act and for each place Of
conducting the same but shall be required for the
mere storage of goods place other than the registered
place of business Upon every change in the place of con-
Quoting registered business there shall be new registry
but NO additional shall be required Upon the death
of any person conducting business registered aud taxed
as herein required upon the transfer of the business to
another the business shall not be subjected any ad
dltiona tax but there shall be registry in the
of the person authorized by law continue the business
Sec 5. That upon each trade, business occupation
hereinafter named the following taxes shall be levied and
paid for the year ending the hiryrs of December,
eighteen hundred and Sixty and for each aud every
year thereafter, viz:
/. Bankers shall pay $500 Every person shall be deem
ed banker within the meaning OF this act who keeps
place of business where credits opened in favor of any
person. firm corporation, by the deposit collection
Of money currency and BY whom the part
thereof shall be paid out emtted upon the draft check
order Of such CREDITOR but to include bunk l
galv authorized to n.tes circulation, agents
fr "a. sale of merchandise for of producers
manufacturers.
L. Aucnon.ers shall pay $50 and per cent on the
gT".s of sales made. P,ocea houerer That on
all saes auction of stock securities money
tax shall be one-fourh Of one per cenum the gross
amount OF sales. Every person Shall be deemed auc-
1ones within the meaning of this Act whose occupation
it offer property for sale the highest or best bidder
public ou,cry The tax upon the auc;oneers shall be
deemed tax upon the personal privilege be paid by
each individual engaged in the business and without re-
gard to the place at which the conducted. No
tax shall be required upon auction sales made dealers
business registered and taxed and at h. places of
business upon official sses at auction made by Judi.
cal or executive officers by personal representatives
guardians or committees
Ill Wholesale dealers in liquors of any and every de-
scrpton, including distilled Spirits ermened quors and
wines OF all kinds shall pay goo, and per the
gross amount OF sales maze Every person. other than the
distlier brewer who shall sell offer sale ana such
liquors Quantities than three gallons
At one me to the same purchaser shall be regarded as
wholesale dealer IN liquors within the meaning OF this Act
All persons who Shall sell or offer for sale any such liquors
or vines in quantities less than three gallon. at one time
to the Same person. shall be regarded retail dealer in
liquors.
w. Retail dealers in liquor including distilled spirits
1ermented liquors and wines of every description shall
pay 500 and 10 per cent on the gross amount Of ali sales
made.
Retail dealers shall pay $50 and 2 per cent on the
gross amount OF sales made Every whose business
or occupation it is to sell offer to sell groce ries or
goods wares merchandise other things of foreign or
domestic productsn, in less quantities than whole orgi-
nal piece or package at one time TO the person. mot
including wines or sprltuous malt liquors. shall he
regarded as retail dealer under this Act PuriL how
soA That any mechanic who shall sell only the products
OF ne LABOR OF Himself and his own family shall be exempt
VI Wholesale dealers shall pay $500 and 215 Der cent
on the gross amount OF sales made Every whose
business occupation it is u sell offer to sell groceries or
any goods wares or merchandise of foreign or domestic
production by one or more original package or p;ecp at
one time to the same purchaser including wines spr
uous malt liquors, shall be deemed as wholesale d
er under this Act but having been registered IA svo
taller. - 90 " ie'
VII. Pawnbrokers shall pay $500 Every person, whose
business or occupation is take or receive y w.v of
pledge favor or exchange goods wares or mercHan
ase or any klnd OF personal property, whatever for the
sd s lent thereon shall deem
VIII Disers snail pay goo, and also 20 per cent on
the gross amount OF all sales made. Every person or On
partnership who dstiis Or manufactures spruous LIQUORS
oadsd heace0er, That disers of frut for nnst 49, ~
less shall pay $50 aid also 50 cents Der gallon on tbs st
10 gallons and 81 per gallon on all spirits distilled beyond
TX. Brewers shall ray 800, and e1< ner ce,t ~ ~.
gross amount ofal safes made Every person who NAM
features farmerted liquors of any name ar dscr.; t
er under this Act. eo pfe"'
Hotels, INNS taverns and eating houses shall be clos
ed ana rated according to the yearly rental or if mot
Ientea according to the estimated value of the yearly ran
M OF Inc mouse or property occupied or intended tn h
occupied as hotel inn, or eating bnuse a f
70 VII: IN cases where the actual or estimated rent sb
oss % ioovo or more they sa constitute the first
CLASS ana pay an annual sum of $780, in cases rybes J
rent shall be 5000 and less than $4,000 saa
sute the second Glass; and pav an animal. con
o ~ cases where said rent shall be and a.s tho
they Shall constitute the third class and nav m @
nuai sum OF Szo in cases where said rent sha e. nna
and less than ~ 500 they shall constitute the fourth &
ana pay an annual sum Of 500; and iu cases wher 20
rent shall be less than 81 Oo they shall constitute The Id
class ano pay an annual sum of $780, Every nlsce hara
1000 ma ssngs or lodgings ouy are provided fr nS
Iurhsneo Travellers so;journsrs boardsrs IN ye ~ al"
ment tnerelor the income or receipts from which
sa" ,,m .hat source shall be regarded hotel inn nv
mat every place where food or Refreshments IF
DrOvlQeQ AL :!
non therein and every boarding house in which ,bers
under this Act. " useneo an eaNng house
XII: Brokers shall pay 5000 Apy ne,,on vro,. ,,,;
ness 1t Is TO purchase and sell stocks cneS
notes or other securities for themseIre, n Dank
deals IN relating to money shall b. Jsspas
AiA. commercial brokers or commsx;s;o, r,...,.-
shall pay 200 and cent upon all sale. msds
VI nrh eAeep! one registered wholesale deaIs
purchase or sell goods sack orders tsrar o. Others to
or unbroken packages or produce consisn5 original
Than the producers to manage business natisr
owners of vessels for tie shippers or If aae
or whose business it is to purchase rent hire ~
estate or negroes shall be deemed set rea
commisEon merchapt under this Act. DfoAer or
XIV. Tobacconists shall pay S., and az n.r rant =,
gross amount of sales Any person whose bnsns :, VI
to SELL az retail segas SNUFF tobacco in a,v frna Oh,