The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-07-21
THE CONFEDERATE TAx-BILL.

1t imposes tax of eight per cent upon the value
of all naval stores salt. wines and Splrituous
liquors. tobacco manufactured or 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 unexpred portion of the year
1868, 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 the 1st of July
next; and the value of all credits on 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 OF 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 dayoof
July and collected on the LIST day OF October next
or as soon thereafter may be possible
Section 5th imposes the following taxes for the
year ending the 3lst of December, 1868, and for
each year thereafter:
Bankers shall pay $500. Auctioneers, retail
de alers tobacconsts pedars, brokers, apothe
carries, photographers. and confectioners, $780, and
% per centum the gross amount Of sales made.
Wholesale dealers in liquors $500, 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., $500, and D per centum.
Pawn brokers, money and exchange brokers 5000.
Distillers, $500 and 20 per centum. Brewers,
800, and D per centum.
Hotels inns, taverns and eating houses-frst
class. $500; second class, $500; third class, 5000;
70 nth class 500; fifth class, $50 Every house
| where food or refreshments are sold, and every
clearinghouse where there shall be six boarders
or more, shall be deemed to be eating house
| under this act
| Commercial brokers or commission merchants
| $500 and % per centnm.
Theatres, $500 and per centu1n on all receipts.
Each circus, 500, and $40 for each exhibition.
Jugelcrs 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, 500
Butchers and bakers, $50 and one per centum.
All persons engaged, intending to engage, in
any business named in the 5th section SHALL within
sixty days after the passage of the act, at the
time of beginning business, and on the lstof Janu-
airy in each year thereafter, register with the dis
trct collector true account OF the and resi-
dence of each person, firm or corporation engaged
or interested in the business with a 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 Decem
ber 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 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. 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 bust
ness to another, but no additional tax.
Every person registered and taxed is required to
make of the gross amount of sales from the
passage of the act the 30th of June, and every
three months thereafter.
A tax upon all salaries except of persons i'll the
military naval service, of l per cent when not
over that amount. Provided, that no taxes shall be
imposed the salary of any person receiving a
salary not exceeding 81 900 per annum, or at like
rate for another period of time. longer shorter.
The tax annual incomes, between $500 and
1000 shall be five per cent; between $500 and
$1,000, five per cent on the first 81 500 and ten
per cent on the excess between $4,000 and S., OO0
ten per cent; between $1,000 and 10000 -! per
cent $4,000 fifteen per cent; subject to the
following deductions: on incomes derived from
rents of real estate, manufacturing and mining
establishments, &C., sufficient for necessary
annual repairs; incomes from any mining or
manufacturing business the rent if rented) cost of
labor actually hired, and raw MATERIAL Oh 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 any other property, the
prime cost cost OF transportation salaries of clerks
and rent of building; incomes from any other
occupations the salaries of clerks rent cost of labor
material, &C.; ana in case of mutual insurance COM
panleS the amount o loss palQ Dy them during the
year. Incomes derived from other sources are sub
ect 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 per
cent capital stock, one-eighth to be paid if
more than twenty per cent, one-sxth. The tax to
be collected on the lst of January next and of
each year thereafter.
A tax of ten per cent. on all profits in 1862 by
the purchase and sale of flour, corn, bacon, pork,
oats, hay, rice, salt, iron the manufactures of
iron. sugar, moiasses 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-
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 reserving twenty bushels
peas beans he shall deliver tenth thereof
Every farmer planter, grazier, ope-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. beeves sold to
be taxed income.
Trustees, guardians, &C., responsible for
| taxes due from estates, &c, under their control
All hospitals, insane, deaf and charitable asy-
lums. churches, schools and colleges are EXEMPT
from taxation.
This act to be in force for two years from the ex