Richmond Whig. [volume] (Richmond, Va.) 1862-1865, 1863-06-29

sports tfe exhibited, tha be regarded crcns under this
Every who performs BY slight
asser under This act Provided That registry made in
State shall be held 10 authorize itons and
but one registry hS be requei under this act 10 authorize
hihiionB In any one State. n ~
XVI Bowling alleys billiard .oon, lhaII pay forty dollars
for each alley or billiard table registered, which paid
Sy the owner Every place or building WHARF bowl, are
shall be regarded as bowling alley billiard
XVI Livery keepers shall pay ay dollars Auy person
occupation business to keep hire or 10 let
shall be gaded livery stable keeper under hs
xviii Cattle brokers shall pay the Of Any dollsrs
two AID half the gross amount OF sale made
Any whose buy and sell and deal In
hogl sheep shall be considered cattle broker
XIX Butchers aud bakers shall the sum Of any dollars,
aud eentum on ue amount OF Gales made Any
whose business cher and sell offer for sale IN
be deemed butch under this Ge and any whose bus
Is 10 bake aud sell offer SALE bread shall be deemed
a baker un Ter this act.
Xxx Pedd!es shall pay fifty dollars and two and half per
cent on the gross sales Any peSon except ENGAGED
the states Bibles who SELLS or o.
fer SELL At retail go d wares other commodities travelling
sn part Il the country shall be deemed pedder under his
act Provided That any peddler wi ses tfss to eel dry
ages lime, The persops Aforesaid
shall pay hundred do and two and half The
dollars and two and hal per eentum on The gs sIes the
upon pedtlss sha be deemed tax the personal pi
out regard to place at whichthe is conducted
XXI ApOhecareI shall pay fifty dollars and two and half
per cenlum the amount OF sales made. Every
who keeps shop build zhsre medicines compounded
prepared according to prescriptions CT pyans and sod shall
BE- re tarded a apothecary under thii act
XXI Photographers shall the OF g dollars and
Any person Persn' who make for sale photographs; amrO
types LECTURES % glass. metal paper or oher
under this act.
MIL Lawyers actually tngased in practice shall pay fifty
prosecute or defend causes in any cou Of record or other judi
cisl tribunal OF The Confederate States Of any State give
advice relation to matters pending sha be
deene to be lawyer within the meaning OF this act.
XIV PhySic ans surgeons, and dentists uay engaged In
Ss or rsy S srsso .s,
gcs operations for hs q any bodily dease sha
act the may be and the provisions OF paragraph
number wentIOne shall extend to physicians who ke
prescriptions for their psten The tar upon awye Ply
scan surgeons and dentists sha be deemed ajax PEI
pr &C. be paid individual In the business ard
without regard to tie place which The same conducted Pro-
vided That the provisions Of this act shall not Apply phyt
clans and excuS vey engaged the Confederate
XYg oonectonsrs sh Ill pay fifty dollars and two aud half
or gross Every person
auy Hiding shall be regarded coneconer urder this act
Sec every persol registered and upon gross
OF sales Aforesaid ha be required the rs day
july eshteen hundred sixty hree, list rei1rn
aforesaid t0 From the passage this the ihreih day
June geea bundled and Ixtyhree, inclusive, I'd at The
sad first cay Of JUJ hen and sxythree make
list return u the Of the dat let Of the amount
such sal made aforsG with the amount OF waeh
has accrued should thereon which ss shall have
decla Ator, cath Affirmation, in form
as may be BY the commissioner Of tx that
the same is true aud correct shall the same line as sore
pay the collector the amount Of tar thereupon as sore
SAID and in default thereof shall penalty uoe the amount
zee that upon the salaries of all ,aared persons seryny In
any cspscy ave the salaries persons In the
aTy service these shall be levied AMI collected
~ one pe mum on me sross nouat of such lery when moi
exceeding een hundred dol and per ceaum upon any
that aroun to be e'ied and collected At the end Of
in ID sc Provided That imposed By virtue
Ing houiAnd dollars att ike for another
period Of ume logger shorter.
Sc That the secre.ry the Treasury eau to be as
ascertaige t- first Of ia utry
thereafter practicable the income aud prs derived by each
person. o7t ok aud corporation from
ton employ business whether registered not Ia which
they may have been engaged and from every Of Ia
bor skill prop and the income and prons derived
any Nhatever, except aa during the calendar
proceeding the said day January next the
income profits be aseerained and
l. II the income be the houses lands
manufacturing GiLing fixtures and
minerals shall be deducted rom the gross OF the
per said rent excep! that the ent derived
from houses shall be ulsct TO deduction not eng five
centun for annual repairs.
H. income cerived from any manufacturing mining
bunss there shall be deducted from the value Of The
actually rented and not owned by the person prosecuting the
second the cost Of the labor actually hired and paid for
third h actual c'H Of the raw material purchased aad msnu
Ill II the income be derived rom navigating -tesp there
eghs goods shipped By the person running the vessel the
the boat vessel not owned By the running
same II owned By him reasonable allowance for the
and the same, Tot exceeding cert per
mum, and also tn cost OF running the boat or vessel
v be derived I the boat
ship building shall be deducted from the receipts Of
ed II but for himself the cost abo actually Fired and
paid by himself and the prime cost Of the msteii purchased
" II the income be derived by the tax payer from the sale of
merchtnize other property real personal. there shall
he deducted from the mo- amount Of sales the prae cost Of the
properly sod including the salaries Of
clerks actually paid and the rer Of buildings employed in the
business, iE hei aud n owned by inself
that M he
;cupaon profession employment or business there sas be
] r i,ons he aiars Of clerks setaly nsS ana
Of tie office other BUILDING used In the business II
Tired and mot owned by himself the cost OF labor &C uay paid
SnS moi owned ty himself and he cost Of material other than
nery purchased r she Of bis business TO be
vrted into some other his ness and in
mutual companies the Of losses paid by
curing year The income derived from all othe
shall be subject deduction whatever shall foreigners
be upon other income that derived from
property owned occupations employmens by them
within the Confederate States and In estimating income there
shall be Included the estimated rental all
ergs HOUSES buildings, brldg lots ia Cities towns
villages occupied by the ownei and not occupied
hi ed and tie estimated annual hire Of all
engaged rlanAt FARM employed in tu
When the income shall be thus sscertsined all Of
which do exceed Eve hundred do lars annun shall
be exempt from taxation On all incomes received during the
I've hundred dollars and not exceeding fifteen bundled
Teen hundred dollars aud n three thousand dohr me
per shah be paid the first fifteen hundred doNs and ten
per the all Incomes Of three thousand
dollars and less Ave thousand dollars tar Of tea per cent
shall be pad all incomes Of Ave thousand dollars and
Il
a be paid and all incomes Of ten thousand
dOas tax Of neen cent shall be paid. Al joint stock
companies corporations shall oneeuh OF tn annual
earnings apart dvde aud reserved fund.- be paid
The Of the Confederate III dividend then paid
the stakeholder shall not be estimated OF his income
purposes this ac All persons shall give Ia estimate
th and profits derived from other what
and doing shall first state the amount Of their
.e!p individual members OF nrm partnership and
also particularly each which deduction Is be
and the amount TO be deducted for IT, Provided That the
and profits which the above tax to be Imposed
shall be emed 10 include The products lar wSicl are
kidd hereinafter described Provided further Inst
III, earnings Of said joint stock pp1nes AID
,orp raons apart aforesaid shall give profit OF more
han ten and lest twenty cent their capital stock
paid in eighth Of said apart shall be paid as tax
the collector afoe aid and In said set apart shall
prt Of IN twenty cent their capital itoek
paid sixth hereof Gha be reserved and paid as al re-
aid The levied In this ion shall be paid on the first yo
January and the FIRST day January OF each there
lner.
sec O. That the shall be dissatisfied with the state
nent or mate and pref derived from
whatever than products IN kind which the taxpayer
render any deduction claimed by I'D tax
sr he slec inteesed citizen Of the vlcinEge
referee taxpayer shall select another aud the two thus
cted shall call third who shall investigate and determine
he ac In reference said estimate snd deduct and Ak the
amounts Of income profits which the shall be