The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-09-08
THE CONFEDERATE TAx-BILL.


the Goth of April, 1863:
Itimposes tax of eight per cent upon the value
| of all naval stores, salt, wines and splrltuous
liquors, tobacco manufactured or manufactured,
cotton wool, flour, sugar, moa syrup rice and
othero gricutural products held CT owned on the
first DAY of July next and not necessary for family
consumption for the unexpired portion of the year
1863, aud of the growth production OF Fany 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 LIST 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 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 on the 1st day of October next
or 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 $500. Auctioneers, retail
de aers, tobacconists, brokers' apothe
carries, photographers and confectioners, $50, and
% per centum on the gross amount of sales made
Wholesale dealers in liquors 5000, and per
centumfon 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 81 per centum
/ Pawn brokers' money and exchange brokers $500.
Disters, $500 and 90 per centum. Brewers,
| 800, and - per centum.
| Hotels, inns, taverns and eating-houses-irst
class, $780, second class, $500; third class, 5000;
fourth class, $l00; fifth class, $780, Every house
! where food or refreshments 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 % per centum.
Theatres, $500. and 5 per centum all receipts.
Each circus, 500, and SO for each exhibition
aud thar tiroS shows
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, Intending to engage, in
any business named in the 9Th 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 a 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 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 Deem
Der, and such other tax as may be due upon sales
or receipts in such business.
Any person failing to make such registry and
pay such 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
storage of goods at place other than the registered
place of business. A new registry required upon
every change in the place of conducting a regis
tered business upon the death of any person
Quoting the same, upon the transfer of the bust
ness to another, but 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 l per cent when not
exceeding $1,000, 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
rate for another period of time longer shorter.
The tax annual incomes, between $500 and
81 500, shall be five per cent between $I,500 and
$4,000. five per cent on the first 81 ,50O,and ten
per cent on the excess; between $4,000 and SIS, 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. a sufficient for necessary
annual repairs; on incomes from any mining or
manufacturing business the rent (f rented) cost of
labor actually hired and raw material; on incomes
from nav eating enterprises, the hire of the vessels
or 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
occupations the salaries ofclerks, rent cost 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
iect to no deduction whate yer.
All joint stock companies and corporations shall
pay one-tenth Of the dividend and reserved fund
annually. If the annual earnings shall rive 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
be collected on the 1st of january next and of
each year thereafter
A tax of ten per cent all profits in 1862 by
the purchase and sale of flour, corn bacon pork
oats, hay rice, salt, iron or the manufactures of
iron. sugar, moass6s made Of cane butter. wooden
cloths, shoes, boots, blankets and cotton cloths
This is not to apply to regular retail business.
Each farmer after reservng 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
fedeTate Government onetenth of the grain, pota-
toes, forage, sugar, molasses, cotton, wool and
tobacco produced. After reserving twenty bushels
peas or beans be 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 used in cultivation, and asses to
be taxed income.
Trustees, guardians, &C.. responsible for
taxes due from estates, &c. under their control.
All hospitals, insane, deaf, aud charitable asv-
inms, churches, schools and colleges are exempt
from taxation.
This act to be in force for two years from the ex
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