Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1863-05-21

PedlRr9
cusyely periodicals books newspapsrs published IN the
or ors 70 sell retail goods or oonmod
ties travelling with bis goods from place to place IN the
peaf nndes ts Poodd
La who Sells offers TO SELL dry goods foreign or domes-
and 70 the person aforesaid shall pay
and u cent on the @ a,d IL an epn on be
gross sales The tax pedass shah be deemed tax
npon the PERSONAL privilege TO be paid by each iodiyda
engaged business without regad 10 lace e. which
XXI Apohec aries sha pay $50 and p per the
p-oes amount of lies made Every who keeps
bop or building where medicines compounded pre-
gagHdb be- rsaar6s 20 s pn spohecary unde
XXI. Pboogral hers shall tie sum OF 49, and ~
per cent gross Of the sales made any per-
son or persons makes fer sale photographs embro-
types dsguerrectYres or pictures on gs faesa paer,
or material by the action of ght snail re regarded
a nhntog rapher nnder this c. ,
XIII Lawyers ctuaiy ENGAGED in p actee shall pay
$50 Ever person whose business it s ioF lee or reward
10 posecu,e defend in aby Eouft OF Recfr OF
judicia tribunal Of the Confederate STATES or OF
State, give advice IN relation to causes OF matters PEI
ing therein shall be dentd tn be lawyer Within lie
meaning Of this Act.
gagged practice shall pay $50 vey person whose bu2i-
ness it for fee reward, to prescribe remedies or per
form surgical operation the Of any bodily d! ease
or aiiDe shall be deemed rhysjcn soreeon or dentist
within he meaning OF this Act "a the case ara
the provisions Of paragraph 80 Il shall not 10 phY
sicsEs who keep hand edcnes solely for he purpose
Of ma krg up heir own no! os T
shall lie deemed Tux upon the personal pfEnf ge 10 De
! |
to the place which fs same is conducted rro9 oed
That prov sous If t' ct shall not appy to pr ciaHR
and ugeors exclusively eng ged II the tolisdelate ser
NV Coneec tiorers shall paJ $50 ED ~ per cert on
the gross amount sks Every Who sells at retail
corec oneTy, sweemeais. cemits or other CO. cS u
Ac t - ~ d SI''' ~
SEC g. AID every pe reg:st red an. taxed Upon The
gross If aforesaid shat be r. qnHtd Oh
district f The gross ancun IF such sales
aforesaid, Wit Fro TIE passage OF this Act TO tie
three months, Thin days thereafter after the said
lst dey OF Jny, le3 make Ii or retura to the ees5o
disr ct the erosa amount If such sales made IS
afore said with The oIgt OF lax which has scciu d. o.
should h7 con- which list shall have annexed The etc
es may be sclihC by tie Comm'sst OF Taxes that
the ia fne and corree n shall at the same time
aforesaid paT collector of taxes there
upon aforesaid, and in default he1eof STA pay penal
ty ia double tie amount OF the lax
Wing any osPsei,y rTon sa,ers u
in the military naval services there shall be le
We'd and collected tax Of per cent. on the gross
CT such salary. when rot exceeding 81 500 and
per cant upon that au1uGr, TO lie levied
and coeted at TIE end Ct each year. ia the
That no taxes shA be imposed ~ virtue Ct this act On
the salary Of RECEIVING salary not exceeding
$1,000 AMMAN at ike rate fer another period Of
time longer or stO ter.
SIC Tha thu Secretary o 'le easu,y sIau c&ase to
he asseaed and ascerta1ed, on the LIST January next
soon rs practicable the i4coae ard pros
d. fved by each pin stock 'mpany and
whether registered or not il which they may have been
eed from every Investment Of labor, skill prop
whatever except during the calendar year
x he ~ day OF January next ard he said income
aud Fr'tts RI il be ascetahed assessed taxed in the
ltthc inc RE lie derived from the rents Of houses
lands nuacprug mining ea&bli hments,
fx'u es 3nt f"Ciittrv. mills springs Of salt OIL
veins o CO... iron her minerals hre shall be deduct
ed n III 1ha INT OF the annual rent suf
Glenn ter sary annual repairs not exceeding 10
per cen %, s" II't tAcFs 'nhi me rev cssVto iroI
- II he iran 1e derived ircm any manufacturing or
h3S sha he he
,sh,4, IT rl fxtures if actrav rented and not owred
ny he - prosecuting the busnesg second. he cost
it, ob0r actually hired AID for hsd, tie actual
Ill the income be derived from navigating ent1pris2s
there shall be deducted the earnings, iacudDg
arg b. u h*p Of he boat or yssse il not owns
by the pets;a INNING the or owned by him
sonabe sovance tos the a~and tear o. the not
Ming the bca Or vessel
ship bnidng there shall be deducted from the gro
eeg+ OF his oSapSion h?rd4F tbs yeinS OF he chip
tuay hired PAID By hInelt, and the prime OF the
v II Ire i3o he be derived by the ak payer from the
sale OF ehSndiae OF any other proe IT, real or person
al there aa he deducted froa the gross amount of sales
he prime ccs: Of he property sod including the cost of
transp rtatn salaries clerks actually paid and the rent
Of hu drgs employed in he business, hired aud not
Vi the income be derived b. the tax payer from aD
'beSe M be deducted foln the gross amount Of fees
peneaon profits, earnings missions the salaries OF
building in the business if hired and rot owned by
himself, the sost Of labor ua7 paid and owned by
chased for TIM Ct his business be into
some ether in the course Of his business and in
OF mutual uaLce companies, the losses paid
by them during the year The income derived lrom all
her shall he s1F act to deduction whatever
Nor shall foreigners lie subject to other in
than that derived from property owned, occlTa
tons enpoymons pursued by them vi hin the Confede
rate States and in estimating income there shall be nclu
ded the vane Eof the estimated annual rental Of all dwell
tIapp sad Il
bred and tie value of the estimated annual hire OF
s slaves not engaged on or farms ana rot en-
Dyed in some business Or occupations the profits OF which
taxed income under this Act. When the income
shall be thus ascertaned ali o those which do
Stuo per ahuIn Sal De exempt ON taxation TN a.! In
received during the 5000 and exceed
ing $500 tax of per shall be paid all incomes
$500. and less than S3000 per shall be paid
the first 5GO and 10 per cent. the excess a il
of $4,000 and less than $500O of 10 per
cent. shall be paid all ncQmes or over $4,000 aud
less than $40 Co., of 2a cent shall be paid and
all incomes o. so 000 tax Of Is per cent shall
be paid All joint stock companies and corporations shall
dend and reserved fund, be paid
edermte tax and the dividend then paid to The stock
the purposes OF this Act. All persons SD all give egti
mate Of their Income and profits derived from any other
source VIA ever AID in shall @ state tie gross
amount OF iher receipts as individuals msmbeTg Of firm
partnership and. also, state particularly each ite fox
~ ich Geau3Son is to be made and the be de-
ducted for PTOtided I hat the incomes AID profits
which the above tax is to be imposed shall not be deem
ed to include the products Of land which taxed in kind
as hereinafter described Pr0Uded, further. Tha in
the annual earnings of said joint stock companies and
poTatGs set aper aforesaid, shall profit OF
than 10 and less than % cent upon their capital stock
paid in, eighth Of set apart shall he paid
taE 10 the collector aforesaid and in said
shall give profit OF than 20 per the.
stock PAID IN thereof shall be
collected on the first day Of January next and Of each
thereafter.
SEC g. That if the assessor ehal be dazasfed with the