Staunton vindicator. [volume] (Staunton, Va.) 1860-1896, 1863-07-10

dAf 110A W Wy c91eo Iof@ttc tOHtHtoi1 eVo-
fence, and carry on the Government 81
the Confederate States
NAVAL STORES, WINES, AGRICULTURAL PRO
DUCTS, ETC
SECTION i. Tile Congress of the Con.
| ffedcrate States of Amerca do enact, That
there shall be levied and collected upon the
value Of all naval stores. salt, wines and
spirituous liquors, tobacco, manufactured OF
unmanufactured, cotton, wool, -four, sugar,
molasses, syrup, rice. and other agricultu-
raj products, held or owned on the first day
of July next, and not necessary for family
consumption for the uDexpired portion Of
the gear eighteen hundred and sixty three,
! and of the growth or production of any
year preceding the year eighteen hundred
and sixty three, tax Of eight per centum
and on all moneys, bank notes or other
currency on hand, or on deposit on the first
day Of July next; and on the value Of all
credits on which the interest has not been
paid, held or owned by any person, CO
partnership or corporation, on the first day
of July next, aud not employed in ousi-
ness, the income derived from which is
taxed under the provisions Of this act,
there shall be levied and collected tax Of
one per cent: Pfouticd. That all moneys
owned, held or deposited beyond the limits
Of the Confederate States, shall be valued
at the current rate of exchange in Confed-
crate Treasury notes. and the sai9 tax
shall be assessed on the first day of July
! ,1.l e. l.
tcable, and be collected on the first day of
I October next, or as soon thereafter as may
be practicable.
REGISTRATION OF BUSINESS
SEC 9. Every person engaged or in
tending to engage i'll any business named
IN the fifth section Of this act, shall, with
lin sixty days after the passage Of this act.
| or at the time Of beginning business, and
on the first day Of January in each year
/! thereafter, register with the district colec-
4 tor in such formas the commissioner Of
taxes shall prescribe. a true account Of the
name aud residences OF each person. firm,
| or corporation engaged or int. r 'sted in the
! business, with a statement OF the time for
Which, aud the place aud inanner III which
/ tie same is to be condnefed, and Of all 9TH
or facts goingsto ascertain the amount Of
! lax upon such business for the past or the
4 future. according to the provisions Of this
act At the time Of such registry. there
4 shall be paid to the collector tie specific tax
for The year, ending Oh the next thirty
first of December, and such other tax IS
may be due upon sales or receipts ia such
business. at the time Of such registry. as
herein provided; and the collector shall
give to the person making such registry a
copy thereof, with receipt fer the amount
of tax then paid.
SEC. 8 Any person falling to make the
registry, and to pay the tax required by
] the preceding section. shall IN addition to
all other taxes upon his business imposed
! by this act, pay double the amount Of the
/ specific tax on such business, and like
sum for every thirty days Of such failure.
i SIC 4. Except where herein otherwise
provided, there shall be a separate registry
aud tax for each business mentioned IN the
Gfih section of this act, aud for each place
of conducting the same, but no tax shall
be required for the mere storage Of goods
/ at place other than the registered place o
business. Upon every change IN the place
tf conducting registered business, there
1 shaH be a new registry, but no additiona
tax shall be required. Upon the death O
any person conducting u business regis
tered aud taxed as herein required, or up
on the transfer of the business TO another,
the business shall not be subjected to any
| additional tax, but there shall be new
registry in the name of the person author
lied by law to continue tho business.
BANKERS, AJCTIoSEERs, DEALERS, ETC.
SEC S. That upon each trade business
or occupation hereinafter named, the fol
lowing taxes shall be levied and paid fol
the year, ending on the thirty -frst Of De
cember, eighteen hundred and sixty -three
and for each and every year hereafter,
| viz
I. Bankers shall pay Eve hundred dol
, lars. Every person shall be deemed a
banker within the meaning Of this act who
keeps place Of business where credits are
opened in favor Of any person, firm or cor
poration, by the deposit or collection OF
money or currencv, and by whom the same
or any part thereof shall be paid out or re-
mtted upon the draft, check or order o.
such creditor but not to include any bank
legally authorized to issue notes as circula-
ton, nor agents for the sale of merchan-
die for account of producers or nanufac
turers
| II Auctioneers shall pay fifty dollars anc
two and half per centum on the gross
amount of sales made: Provided, howev
er, That on all sales at auction of stock OF
securities for money, the tax shall be one
fourth of one per centum on the gross
amount Of sales. Every person shall be
| deemed an auctioncer, within the meaning
ct this act, whose occupation it is to Offer
property for sale to the highest Or best bid
der at public cutlery The tax upon the
auctionccrs shall be deemed IA tax upon the
personal privilege, to be paid by each Judi
vidual en- gaged in the business, and without
regard to the place at which the same is
conducted No tax shall be required upon
auction sales made for dealers in business
registered and taxed, and al their place o.
/ business or upon official sales at auction,
made by judicial or executive officers, or by
personal representatives., guardians OF com
inittees
III, Wholesale dealers in liquors Of any
4 j u 4 III jl<,