Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1863-04-24
EAE ELL


for the Common Defence. and carry on the
G"crnmem ofMs Confederate States:
Sp:. |. That there shall be levied and collected
upon tho value Of AL naval Stores, salt, wiuoa,
snd spirituous GQnors, tobaccn manufactured
or manufactured cotton, wool, flour, su-
gar, molaesSs, syrup, rice and Other ag,icul.
tural products. held OF owned on the first dny
Of July next. and not necessary for family
consumption for the uneXpired portion OF the
year eighteen hundred and sixty-threc, and
OF tho growth or production of any year
preceding the year eighteen hundred and
sixty three, tsx cf eight per centum; md
on sll moneys, hank notes or other currency
on hand, ur on deposit on tho first day of
July next, and On the vsluc OF all credits on
which tho interrst has not been paid held or
owned by any person, co-partnership or cor-
porhtinn on The first day Of July next, and
not employed in business, tho income de-
rived fom which is taxed under the pfovi-
sions of thisact, there shall he leviod and col
lected tsx Of one per cent. Provided,
That all monnys owned, held, or-doPpsssed
beyond the limits Of tho Confederate Stntes,
shall he valued at the current ratu Of OK
chxngs in Confederate Treasury notes, and
| the said tex shall be assessed on the first day
Of July next, or rs eoon thereafter IA maP
be prs cti able. aid bs collected OH the first
day of October next, or as soon thereafter
AZ may hs practicable.
Sec. 2. Every person engaged or intending
to engage in my business named in the
fifth section of this act, shall, xitho
sixty days after tho passage cf this
act, or at the time Of beginning busi-
| ness, and on the first day Of January in
esch year thereafter register with the Il strict
collector in sucn fnrm AS the cotnui sioner
Of taXos shall prescribe, a true account of
tho na,le snd 1esdnnce Of es, h person, firm,
or corporation engaged or interested in ths
business, with statement Of tho time for
which, AID the plsce and manner III which
the same is to be conducted, and Of all other
facts going to ascertain the amount uf tax
upon such business for :he psst or tho future,
according to tie provisions Of this act. At
the time of such registry, there shall be paid
to tha CO 'lrctor the specific tsX for the yea:,
ending on the next thirty. first Ct Docembc-,
and such o;hor tax AZ may bo duo upon sales
or receipts in such business, at tia time Of
such registry. ss herein provided; and the
collector shall give 10 the person making
such registry Il copy thereof, With receipt
Sc ANY person tsiiing to laake the
registry, and 70 pay the tax required b. the
preceding section, stall, in addition to sll
other taxes Upon his business imposed by
this act. p,y douhlo the amount of tho spscl-
fic tax Oh suci business, aud like sum for
every ,hi:ty days &c such failure.
See. t. Except whore herein otherwie
provided, there Shsil he a separate registry
and tax for each business mentioned in .ho
fifth section Of this set, and for each place Of
| conducting the same, but no tax shall be re-
quired fer the uere storage Of goods at u
place other than ths registered pace Of busi
ness. Upon every change in the place of
conducting registered business, thero shall
ba d new registry, hut no additional tax shall
he required. Upon the death of any persnn
conducting business rrgatered and taxed
81 herein required, or uyOn the transfer Of
the busiaess to another, the hasness shall
not be sui jsctsd to any additional tax, but
| there shall he = now registry in tho namH of
the person authorized by law to Continue the
buslnesl.
Sec. S. That upon each trade, business or
occupation hereinafter named, the following
;aves shall be levied and paid for the year,
ending on the thirty first of December,
eighteen hundred and sixty three, and for
each ard every year thereafter, viz:
|. Rankers shall pay five bundred dollars.
Every person shall ba drsmed banker with
in the meaning Of this act who kseps p|sGY
Of business whare creiits are opened in favor
Of any person, firm, or corporation, by the
deposit or collection of money or cIrr"ncy.
and by whom the SAME or any part thereof
shall be paid out or remilted upon the aIt
check or order of such creditor; but not TO
include any bank legally authorized to issue
notes as circulation, nor agents for the sale
Of merchandise for account of producers or
manufacturers.
II. Anctinneors shall pay ffcy dollars
and tro and ha'f per centuui on tho
gross amount Of salos made: PrOvided,
howerr. That on all sales at auction
Of stock o. securities for money, the
tax shall be. one fnurth &C one per centum OH
,ho gr0Es amount Of Ealus. Every person
ehs'i re de"med an auctinneer, within the
meaning of this act, whose occupation it ia to
fl property for sole to ti.s highest or bast
bidder 81 public QUERY. Tna Lax upon the
arct,onters shall be deemed tax upon the
personal privilege; to bo psld by each indi-
yidual engaged in the business, without ic-
gard to the place at which the same is cen
Quoted. M tax shall be required upon auc-
ton an|es made Tor dealers i'll business reg
iscred and taxed, and st their places Of huti-
ness, or upon official sales at auction, made
by judicial or executive officers, or by per-
sonsl Ieprese n tatiyes, guardians or cgamit-
,ees.
ILL., Wholesale dealers in liquors Cf any
and every desert pton, including dis
,,,;.;In Tod 1;ounrp u-iDe, of
all kinds, shall pay two hundred dollars,
aud five Fer centum on the gross amount OF
sales made. Every person, other than tho
iistlller or brewer, who shall soil or flor for
sale, any such liquors or Wines, in quantities
of move than three gallons AZ one time, to the
same pu: cbagar, shall be regarded as n whole
salo dealer in liquors within the mesning Of
this act. All personr, who shall sell or cftar
for sale, any such liquors, or wines, in qnsn-
titles leas than three gallons at one time 10
the same person, shall De regarded al re-
tsil dealers in liquors.
w. Retail dealers in liqaor, including dis
titled spirits, fermentod liquors and wncs Of
cvtyy description, shall pey one hundred dol
lars and ten psr ocntum on tho gross amount
/ all salcs made.
V. Retsil dealers shall pay fifty dollars snd
two and half pnr ctn:un on ths gross
a,nocns of sa!cs mado. Erery person whose
business or occupation i. ia TO soil oT "tf,r to
soil groceries or any goods, warcs, merchan-
disc OF other things Of foreign or domestic
production, in laas quantities than a whole
original piece or package at one time, to the
asme pcrEon; {not including winea. sprituous
or nsl. liqaors,) shall bc regarded as retail
dealer under this act: Prorided, ho~srer,
That any mschsnic, who shall sell only the
products of ths lshjr Of himself aid MIS- own
family. shall be exempt from this tax. .
VI. Wholesale dealora shall pay Two hurored
dollars ard two and half per contum on The
grcss amount Of al sales made. Every person,
whose business or occupation it il to sell or
,if:r 10 sell groceries, or any gonds, wA:cs, or
,nercf,an ii L, OF foreign OF domestic produc-