The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-07-07
THE coNFEDERATE TAx-B1LL.


the Goth of April, 1863
1t imposesa tax of eight per cent upon the value
of all naval stores, salt, wines and spirituous
1iouors, tobacco manufactured manufactured,
cotton, WOOL four sugar, moasses, 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
1863, and of the growth Or production of any year
preceding the year 1868; and tax OF one per
cent upon all moneys, bank notes or other cur
rency, on hand or ON deposit on the 1st of July
next: and on the value of all credits WHICH the
interest has not been paid and not employed in
business the income derived from which is taxed
under the provisions of this act. provided, that all
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 lst day OF
july and collected the LIST day of October next,
OF as soon thereafter as may be possible
Section 5th imposes the following taxes for the
year ending the 3lst Of December, 1863 and for
each year thereafter:
Bankers shall pay $780, Auctioneers retail
de aers obacconists, pedars cattle brokers' apohe-
carries photographers and confectioners, $50, and
q per centum on the gross amount of sales made.
Wholesale dealers in liquors $500, and per
centun on gross amount of sales. Retail dealers in
liquors, 800, and 10 per centum on gross amount OF
sales. Wholesale dealers in groceries, goods
wares merchandise, etc., 5000, and % per centum
| Pawn brokers' money and exchange brokers $500.
| Distilers. 5000 and 20 per centum Brewers
800, and % per centum.
Hotels, inns, taverns and eating houses-frst
class, $500; second class $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 or commission merchants
| 5000 and % per centum.
| Theatres, $500 and 5 per centum all receipts
Each circus, 500, and $40 for each exhibition
/ 4bor VII
Bowling alleys and billiard rooms, $40 for each
alley or table registered Livery stable keepers
law ers, hysicians 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 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
ary 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 statement of
the time for which, and the place and manner in
which the same 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 may be due upon sales
or 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 separate registry and tax for each
|
place of conducting the same; but no tax for mere
storage of goods at place other than the registered
place of business. new registry required upon
every change in the place of conducting a 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 registered 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 81 500, and two per cent upon excess
over that amount. Provided, that taxes shall be
imposed the salary of any person receiving q
salary not exceeding 200 per annum or at like
rate for another period of time, longer shorter
The tax annual incomes, between $500 and
8 500, shall be five per cent; between $1,000 and
$4,000, five per cent on the first 81 500 and ten
per cent on the excess; between $4,000 and S. OOO
ten per cent: between $4,000 and 10000, l24 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., sum sufficient for necessary
annual repairs; on incomes from any mining or
manufacturing business the rent if rented) cost of
labor actually hired, and material; on incomes
from navigating enterprises the hire of the vessels
allowance for wear and tear of the same not ex-
ceeding ten per cent? on income derived from the
sale of merchandise or 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 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-tenth of the dividend and reserved fund
annually. If the annual earnings shall give a
profit OF more than ten and less than twenty ner
cent ON capital stock, one-eghth to be paid; if
more than twenty per cent, one-sixth. The tax to
be collected on the 1st of January next and of
each year thereafter.
A tax of ten per cent. all profits in 1862 bv
the purchase and sale of flour, corn. bacon nort
oats, hay. rice, salt, iron or the manufactures Of
iron, sugar. molasses made of cane, butter woolan
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 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 aud |
tobacco produced. After reserving twenty bushels |
peas or beans he shall deliver e-tenth thereof.
Every farmer, planter, or erazier, 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 taxed as income.
Trustees, guardians, &C., are responsible for !
taxes due from estates, &C., under their control |
All hospitals, insane deaf, and charitable asy- I
lums, churches, schools and colleges are EXEMPT |
from taxation.
This act to be in force for two wears from the ex
npnS no&r,