The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-08-11
THE CONFEDERATE TAx-BILLI

| |.
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
1868, and of the growth production of any year
| preceding the year 1861 and tax 'of one per
| cent. upon all moneys, bank notes or other cur
| rency, hand or deposit on the 1st of July
| next; and on the value of all credits on which the
interest has not been paid and not employed in a
| business the income derived from which is taxed
under the provisions of this act provided, that ell
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 1st day OF
July, and collected the 1st day Of October next
| or as soon thereafter may-be possible.
| Section 18th imposes the following taxes for the
year ending the 3lst of December, 1863 and for
| each year thereafter:
Bankers shall pay $500. ,Auctioneers retail
de alers, tobacconsts pedars cattle brokers' apohe
carries, photographers, and confectioners, $780, and
| % per centum the gross amount of sales made.
Wholesale dealers in liquors 5000, and per
centum 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 % per centum.
| Pawn brokers, money and exchange brokers 5000.
I Distillers, 5000 and 20 per eentum. Brewers,
| 800, and % per centum
| Hotels, inns, taverns and eating houses-frst
class. $780, second GLASS; $500; third class, $500;
| fourth class, $780, fifth class, $50. Every house
where food refreshments are sold, and every
boarding house where there shall be six boarders
or more, shall be deemed to be an eating house
under this act.
| Commercial brokers commission merchants
5000 and D per centum.
| Theatres $500 and per centum on all receipts.
| Each circus, 500, and $40 for each exhibition
Juggier5 and other persons exhibiting shows. $50
Bowling alleys and billiard rooms, $40 for each
alley or table registered. Livery stable Keepers
lawyers, physicians, surgeons and dentists, $50.
Butchers and BAKERS $50 and per centum
|. All persons engaged, intending to engage, Iii
any business named in the 5th section, shall, within
sixty days after the passage of the act, or at the
time of beginning business, and on 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 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 on the next 3lst of Deem
Der; and such other tax as may be due upon sales
or receipts ia 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 on such business,
and like for every thirty days of such failure
Requires 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
storage OF goods at place other than the registered
place Of business. A new registry required upon
every change in the place of conducting q regis
tered business, upon the death of any person con-
Quoting the same or upon the transfer Of the bust
ness to another, but no additional tax
Every person reg stered 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 an excess
over that amount. Provided, that no taxes shall be
imposed on the salary OF any person receiving a
salary not exceeding 81 1000 per annum, at like
rate for another period of time, longer shorter.
The tax on annual incomes, between $500 and |
81 500, shall be five per cent; between $500 and
$3,OU0. five per cent on the first $1,000 and ten
per cent on the excess between $4,000 and S. 00O
ten per cent; between $4,000 and 10000, 124 per |
cent; $4,000 fifteen per cent; subject to the
following deductions: incomes derived from |
rents of real estate, manufacturing and mining |
&c. sufficient for necessary |
annual repairs; incomes from any mining or
business the rent (f rented) cost of
labor actually hired AND raw materia on incomes /
from navigating enterprises, the hire of the vessels
or allowance for wear and tear of the same not ex
ceedng Ten per cent; income derived from the
sale$of merchandise ors any other property, the
prime cost cost Of transportation, salaries of clerks
and rent of building; incomes from any other
the salaries of clerks, rent cost of labor
material &c; and in case of mutual insurance com
panies the amount of loss paid by them during the
year. Incomes derived from other sources are sub
ect to 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
profit of more than ten and less than twenty Der
cent on capital stock one-eighth to be paid; if
more than twenty per cent, one-sixth. The tax to
be collected the Ist of January next and of
each year thereafter.
A tax of ten per cent. on all profits in 1862 bv
the purchase and sale of flour, corn bacon pork,
oats, hay, rice, salt, iron the manufa ctures of
ron sugar, moasses made of cane, butter wooden
cloths shoes boots, blankets and cotton cloths
This is not to apply to regular retail business.
Each farmer after reserving for his own use fifty
bushels sweet and fifty bushels Irish potatoes one
hundred bushels corn. fifty bushels wheat pro-
luced this year, shall pay end deliver to the Con-
tederate Government One-tenth of the grain, pota-
toes forage, sugar, molasses, cotton, wool and
tobacco produced. After reserving twenty bushels
peas beans he shall deliver one tenth thereof
Every farmer, planter, grazer, onp-tenth of
the hogs slaug entered by him. in cured bacon at tie
rate of 90 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. beeves SOLD 10
be taxed as income.
Trustees, guardians, &C., responsible for
taxes due from estates, &c, undcA their control
ums. churches, schools and colleges are exernnt
from taxation.
This act to be in force for two years from the ex
but the tax naval stores, -four, wool cotton
growth of any year preceding 1868, imposed in the
Sla1l hoI ,,;nlo sill /