The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-12-22
THE coNFEDERArE TAx-B1LL.

the 2Oth OF April, 1905:
1t imposes a tax of eight per cent upon the value
of all naval stores, salt wines and spirituous
liquors, tobacco manufactured manufactured,
cotton, wool honr, sugar moiasses. syrup, rice and
other agricultural products. held Or owned on the
first DAY of July next, aGd not necessary for family
consumption for the nnexpired portion of the year
1863. and of the growth production of any year
preceding the year 1863 and tax of one per
cent. upon all moneys. bank notes or other cur
rency hand on deposit on the lst OF Jnly
next: and on the value of all credits 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 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 the 1st day of
July and collected on the LIST day of October next,
or !. soon thereafter may be possible.
Section 9Th imposes the following taxes for the
wear ending the 81 Of December, 1868, and for
each year thereafter:
Bankers shall pay $500. Auctioneers, retail
de aerS, pedars. cattle brokers' apothe
carries. photographers and confectioners, $50 and
% per centum on the gross amount of sales made.
Wholesale dealers in liquors $500. and per
centum gross amount of sales Retail dealers in
liquors, 100 and 10 per centum gross amount of
sales. Wholesale dealers in groceries goods,
wares merchandise. ETC.. 5000, and 2! per centum.
Pawn brok ers money and exchange brokers $500.
Distilers. $500 and 20 per centum Brewers,
BOO. and % per centum.
Hotels, inns, taverns and eating houses-frst
class $500; second class. $500: third class 1900;
fourth class. 500; fifth class. $50. Every house
! where food refreshments are sold. and every
| boarding house where there shall be six boarders
or more shall be deemed to be eating house
under this act.
Commercial brokers or commission merchants
| 5000 and % per centum.
| Theatres, $500 and 5 per centum all receipts.
Each circus, 500, and $40 for each exhibition.
Juggers and other persons exhibiting shows, $50.
| 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 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 lst of Janu
airy in each year thereafter, register with the dis
trict collector true account Of the name 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, DC. At the
time of the registry there shall be paid the specific
tax for the year ending on the next 3lst of Deem
Der, and such other tax may be due upon sales
or receipts i'm 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
tue amount of the specific tax 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 A 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 returns of the gross amount of sales from the
puooex- Of the act to the 3oth 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 800, and two per cent upon an excess
that amount. Provided, that no taxes shall be
imposed on the salary of any person receiving
salary noto1ceedng $1,000 per annum, Or at a like
rate for another period of time. longer shorter.
The tax annual incomes, between $500 and
81 800 shall be five per cent between s. 500 and
$1,000. five per cent on the first l50O and ten
per cent the excess between $4,000 and S., 900,
ten per cent; between $4,000 and 10000. l25 per
cent? $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; on incomes from any mining or
manufacturing business the rent (f rented) cost of
labor actually hired and material; on 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; on incomes from any other
occupation, the salaries of clerks. rent, cost labor
material. &c; and in case of mutual Insurance COM
panies the amount of loss paid by them during the !
year. Incomes derived from other sources are sub
iect to deduction whatever.
Al! joint stock companies and corporations shall
pay 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-sixth The tax to |
be collected on the 1st of January next and of
each year thereafter.
tax of en.per cent. all profits in 1862 by |
the purchase and sale of -four corn, bacon, pork |
oats, hay. rice, salt, iron or the manufactures of
iron sugar. mnlasses made of cane, butter wooden
cloths shoes boots, blankets and cotton cloths
This is not to apply to regular retail business.
EacA farmer after reserving for his own use fifty |
bushels sweet and fifty bushels Irish potatoes one
hundred bushels corn, fifty bushels wheat pro-
duced ths year, shall pay and deliver to the Con-
tcdrrate Government tenth of the grain, pota-
toes forage, sugar molasses, cotton wool and
tobacco produced. After reserving twenty bushels
peas or beans he 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 not used in cultivation, and asses to
be paid by the owners of the same. bpeves sold TO
be taxed income.
Trustees. guardians, &C.. are 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.
Of 20 h.: ~ E.