The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-12-29
THE CONFEDERATE TAx-BILL.

winch was passeu ny TIC Noni~">-- oS>No~-'
the Doth of April 1868:
Tt imposes tax of eight per cent. upon the value
of all naval stores, salt. wines and splrltuous
liquors. tobacco manufactured or manufactured,
cotton. wool. -four sugar molasses syrup rice, ana
other oricultural products. held or owned ON the
first day of July next. and not necessary tor family
consumption for rhe unexpired portIon-ot the year
1863, and of the growth or production OF any year
preceding the year lSt3; and tax OF one per
cent upon all moneys. bank notes or other cur
renew on hand deposit on the LIST 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
uudr the provisions of this act PROVIDED, that all
MONEYS owned. held 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 OF
july and collected on the 1st day of October next,
or as soon thereafter may be possible.
Section 5th imposes the following taxes for the
wear ending the 3lst of December, 1863 and for
each year thereafter:
bankers shall. pay $500. Auctioneers retail
de aerS pedars cattle brokers' apohe
carries. photographers and confectioners, $50, and
y per centum the gross amount of sales made
Wholesale dealers in liquors $500, and per
cpntum on gross amount of sales Retail dealers in
liquors 800, and 10 per centum gross amount Of
sales Wholesale dealers in groceries, goods,
wares, merchandise, etc, 5000, and p per centum
Pawn brokers. money and exchange brokers $500.
Disters. $500 and 20 per centum. Brewers,
500, and % per centum.
Hotels, inns, taverns and eating hOuses-frst
class, $500 second class, $500; third class SOU;
fourth class. 500: fifth class, $50. Every house
where food or refreshments sold, and every
boarding- house where there shall be six boarders
or more, shall be deemed to be eating house
under this act.
Commercial brokers commission merchants
$500 and % per centum.
Theatres $500 and 5 per centun all receipts.
Each circus, 800, and $40 for each exhibition.
Jugglers and other persons exhibiting shows, $50.
Bowling alleys and billiard rooms, $40 for each
alley table registered. Livery stable keepers.
lawyers. physicians, surgeons and dentists, $50
Butchers and bakers, $50 and one per centum.
All persons engaged, or intending to engage, IN
any business named in the 9th section shall. within
sixty days after the passage of the act, at the
time of beginning business, and the 1st 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
interested in the business with. 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 Decem
ber and such other tax may be due upon sales
receipts in such business.
Any person failing to make 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 like sum for every thirty days of such failure.
Requires a separate registry and tax for each
business mentioned in the 5th section and for each
place of conducting the same; but no tax for mere
of goods at place other than the registered
place of business. A registry required upon
every'change in the place of conducting regis
tered business. upon the death OF any person con-
Quoting the same, upon the transfer of the bust
to annthcr, but no additional tax.
Every person registered and taxed is required to
make returns of the gross amount of sues 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 no taxes shall be
imposed on the salary of any person receiving a
salary not exceeding $1,000 per annum, or at like
for another period of time longer shorter.
The tax annual incomes, between $500 and
s 500. shall be five per cent between 81 800 and
$1,000. five per cent the first 800 and ten
per cent the excess; between $4,000 and S., 900,
ten per cent between $4,000 and 10000, 12d per
cent? over $4,000 fifteen per cent; subject to the
following deductions: on incomes derived from
rents of real estate, manufacturing and mining
establishments, &c. sufficient for necessary
annual repairs; on incomes from any mining or
manufacturing business the rent (if rented) cost o.
labor actually hired and material; on incomes |
from navigating enterprises. the hire of the vessels
allowance for and tear of the same. not ex-
ceeding ten per cent; on income derived from the
sale Of merchandise any other property. the |
prime cost cost of transportation salaries of clerks
and rent of building; incomes from any other
occupation. the salaries of clerks. rent cost of labor
material &c; and in case of nut ual insurance COM
panies the amount of loss paid by them during the
wear. Incomes derived from other sources are sub
iect 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
he collected on the lst of January next and of |
each year thereafter.
a tax of ten per cent on all profits in 1862 bv
ftp ha md all Of flour
iron. sugar, moasses made Of cane, but&er wooden
cloths shoes. boots, blankets and cotton cloths-
This is not to apply to regular retail business
Each farmer after resersjng for his own use fifty
bushels sweet and fifty bushels Irish poa toes one |
hundred bushels corn. fifty bushels wheat pro- |
dus'd this year, shall pay and deliver to the Con
federatr Government one tenth of the grain. pota-
toes forage, sugar, molasses cotton, wool and |
TOBACCO produced. After reservng twenty bushels |
peas or beans he shall deliver tenth thereof
Every farmer. planter, grazier, one tenth of
the hogs slaughtered by him, in cured bacon Mt the
rate OF oO pounds of bacon to 100 pounds of pork:
one per cent upon the value of all neat cattle /
horses, mules not used in cultivation and asses to
be paid by the owners of the same beeyes sold To
be taxed income.
Trustees. guardians, &C.. are responsible for
taxes due from estates, &c, under their control
All hospitals, insane, deaf. and charitable asv
ums churches, schools and colleges are EXEMPT |
from taxation.
This act to be in force for two years from the ax
Diraton of the ear