The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-06-09


| THE CONFEDERATE TAx-BILL.
t The following is a summary Of the Tax: BIN
! which was passed by the Confederate Congress on
| the 10th of April, 1863;
II imposes tax of eight per cent. upon the value
of all naval stores, salt, wines and spirltqous
! liquors, tobacc manufactured manufactured,
cotton. WOOL -four, sugar, molasses syrup. rice ana
! other agricultural products, held or owned on the
first day of July next, and not necessary for family
ption for the unexpired portion OF the year
1868, and of the growth or production OF any year
| preceding the year 1868; and tax of one per
| cent. npon all moneys, bank notes or other cur
rency on hand or deposit the lst OF Jniy
next; and on the value of all credits which the
j interest has not been paid and not employed IN
! business the income derived from which is taxeu
under the provisions OF this act; provided, tnat al
moneys owned. held or deposited beyond the limits
of the Confederate States shall be valued ut the
current rate of exchange in Confederate Treasury
notes. The tax to be assessed on the LIST day OF
July and collected the LIST day of October next
or as soon thereafter as may be possible.
Section ,5th imposes the following taxes tor the
| year ending the 3lst of December 1868, and tor
each year thereafter. 49, ,
| Bankers shall pay $500. Auctoneers, retail
de aiers, tobacconsts brokers' apothe
carries, photographers. and confectioners sou ana
| % per centum the gross amount OF sales MADE
| Wholesale dealers in liquors 5000 and per
centum gross amount OF sales Retah dealers III
liquors. $780, and 10 per centum on gross aneunt OF
| sales Wholesale dealers in groceries. goods,
/ wares merchandise, ETC., $780, and d per centum.
! Pawn brokers, money and exchange brokers 5000.
| Distillers. 5000 and 20 per centurn. Brewers,
! 500, and % per centum..
| Hotels. inns, taverns and eating houses-frst
class $500; second class, $500; third GLASS; 5000;
| fourth class, 500; fifth class, $780, 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
! $500 and "a per centum.
| Theatres, $500 and 5 per centum on all receipts.
Each circus, 500, and $40 for each exhibition,
Jueglers and other persons exhibiting shows, $50.
Bowling alleys and billiard rooms. $40 far each
alley or table registered Livery stable keepers
lawyers. ply sicians surgeons and dentists, $50.
Butchers and bakers, $50 and one per centum
! All percons$engaged, or intending to engage in
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 LIST of Janu
airy in each year Thereafter, register with the dis
trct collector true account Of the name and resi-
dence eff each person. firm 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 tho registry there shall be paid the specific
tax for the year ending on the next 3lst of Deem
ber and such other tax as 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 for every thirty days of such failure.
Requires separate registry and tax for each
husn@> mentioned in the 9Th section and for each
place od conducting the same; but no tax for
storage of goods place other than the registered
place of business. A new 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 BUSH
! nos to another. hut q additional
Every person registered and taxed is required to
make returns of the gross amount of sales from the
passage of the act to the Goth of june and every
three months thereafter.
a tax upon all salaries, except of persons in the
military or naval service, of per cent when not
exceeding $500, and two per cent upon excess
that amount. Provided, that no taxes shall be
imposed the salary of any person receiving a
salary not exceeding $1,000 per annum. or at ike
rate for another period of time. longer shorter.
The tax, annual incomes, between $500 and
< 500 shall be five per cent; between $3.50 and
$1,000. five per cent the first 81 500 and ten
per cent the excess; between $4,000 and S., OOO
ten per cent; between $1,000 and 10000 l24 per
cents over $4,000 fifteen per cent; subject to the
following deductions: on incomes derived from
rents of real estate, manufacturing and mining
establishments, &c, sum sufficient for necessary
annual repairs; incomes from any mining or
manufacturing business the rent (if rened) cost of
labor actually hired, and raw material; on incomes
from eating enterprises, the hire of the vessels
ceesling ten per cent; on income derived from the
sale of merchandise any other property the
primo cost cost of transportation salaries of clerks
and rcht of building; incomes from any other
occupation the salaries of clerks rent of labor
material &C.; and in of mutual insurance COM
panies the amount of loss paid by them during the
year. Incomes derived from other sources are sub
ject to no deduction whatever.
All joint stock companies and corporations shall
pay one-tentlt Of the dividend and reserved fund
annually. If the annual earnings shall give
profit of more than ten and less than twenty per
cent on capital stock, one-eighth to be paid; if
more than twenty per cent, sixth The tax to
be collected on the 1st of January next and of
| each year thereafter
tax of ten per cent. all profits in 1862 bv
the purchase and sale of -four, corn, Bacon pork
oats, hay. rice. salt, iron or the manufactures of
iron sugar, moasses made of cane, butter, WOODEN
clnths. Shoes boots, blankets and cotton cloths.-
This is not to apply to regular retail business
Each farmer after reserying for his OWN use fifty
bushels sweet and fifty bushels Irish potatoes, one
hundred bushels corn, fifty bushels wheat pro-
duced this year, shall pay and deliver to the Con.
federate 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 one tenth thereof
Every farmer. planter, grazier, one tenth of
the hogs slaughtered by him, in cured bacon at the
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 beeyes sold to
be taxed as income.