The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-08-18
THE CoNFEDERArE TAx-BILL.

liquors. tobacco manufactured or unmanufactured,
cotton wool -four, sugar molasses syrup, rice, and
other agricultural products. held owned the
first day of July next, and not necessary for family
consumption 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. upon all moneys. bank notes or other cur
rency, on hand deposit on the list of July
next; and on the value of all credits 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 the lst day of October next,
or as soon thereafter may be possible.
Section 9th imposes the following taxes for the
year ending the 3lst of December, 1868, and for
each year thereafter:
de alers, tobacconsts cattle brokers' apohe
carries, photographers. iad confectioners, $50 and
% per centum on the gross amount OF sales made.
Wholesale dealers in liquors 5000, and per
centum on gross amount of sales Retail dealers in
liquors. 500, 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.
Distillers $500 and go per centum. Brewers
500, and % per centum.
Hotels, inns, taverns and eating houses-hrst
class $500; second class, $780, third class, $500;
fourth class 500; fifth class, $50. Every house
where food refreshments are sold, and every
boarding house where there shall be six boarders
more, shall be deemed to be an eating mouse
under this act
Commercial brokers or commission merchants
5000 and p per centum.
Theatres, $500 and per centum all receipts.
Each circus. 800, and So for each exhibition.
Jugglers and other p9rsc .exhoting shows $50.
Bowling alleys and billiard rooms, $40 for each
alley table registered: Livery stable keepers,
lawyers, physicians, surgeons and dentists, So6.
Butchers and bakers, $50 and one per centum.
All persons engaged. or 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 1st of Janu
ary in each year thereafter, register with the dis
Etrct 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 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 Dist of Deeem
ber and suehSother tax may be due upon sales
or receipts in such business.
Any person failing to make such registry and
pay such tax SHALL i'll addition to all other taxes
upon his business imposed by the act pay double
the amount eff the specific tax s0ch business,
and like sum for every thirty days of such failure.
Requires separate registry and tax for each
business mentioned in the 9TH section, and 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 regis
tered business, upon the death of any person
Quoting the same, upon the transfer of the bust
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 an excess
over that amount. Provided, that no taxes shall be
IL, o-o1o
salary not exceeding 1000 per annum, or at like
rate for another period of time longer or shorter.
The fax annual incomes, between $500 and
s 500, shall be five per cent; between $500 and
50, OOO five per cent on the first Sl;500 and ten
per cent the excess; between $1,000 and $1,000.
ten per cent; between $4,000 and 10000, I24 per
cent; over $4,000 fifteen per cent subject to the
following deductions: 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 rented) cost of
labor actually hired, and raw material: on incomes
from navigating enterprises the hire of the vessels
allowance for wear and tear of the same,
ceeding ten per cent; income derived from the
sale of merchandise or any other property. the
prime cost cost of transportation salaries of clerks
and rent OF buildings on i'll !omes from any other
occupation. the salaries of clerks, rent cost of labor
materials &c; and in of mutual insurance COM
panies- the amount of loss paid by them during the
wear. Incomes derived from other sources are SUBJ
iect to deduction whatever.
All joint stock companies and corporations shall
pay One-teHh 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, ne-sixth The tax to
be collected the Ist of January next and of
each year thereafter.
tax Of ten percent. all profits in 1862 by
the purchase and sale of four corn, bacon pork
oats, hay. rice salt, iron the manufactures Of
iron. sugar, molasses 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 forhisown 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
tederate Government ne-tenth of the grain nota-
toes. forage. sugar molasses cotton. wool and
tobacco produced. After reservug twenty bushels |
peas or beans he shall deliver tenth thereof.
Every farmer. planter, or 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 ard asses to
be paid by the Of the same. beeves sold to
be taxed ds income.
Trustees. guardians, &c, are responsible for
All hospitals insane, deaf, and charitable asy-
from taxation.
This act to be in force for two years from the ex
plraton of the present year unless repealed:
but the tax naval stores, -four, wool, cotton |
tobacco and other agricultural products of the