Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1863-04-24

JpiHI PM hiClhlih. surgeons anu ue1tlhL9 snail
Gn doomed tax IL Don tha personal privilege
to no paid by each individual III the hrlain .cs
And without regard to The place a. which thu
same is conducted Provided, That tho pro-
visions Of tbis act Hhall not apply to phys.
Clans and surgeons exclusively engaged in tbs
Confederate ssrrico.
NXV. Oonfec!ioner7 shall pas tiny dol
lars and two and \ half por cnntnm on the
gross amount Of salos Every person who
sells st ro!aii confectionery, sw eetmests. COR
tts, or othsr con!ectI, in any building, shall
be regarded as confectinn0r under this act
SIC 4. And every person registered and taxed
upon tho gross amount Of SAGA .a aforesaid
shall be required, on the frat day Of July
eighteen hundred aud sixty three, (, mako .
lat or return to the aassessor OF the dstric!
Of tho gross amount of such sales As afore-
said, to wit: From the passage Of this act 70
tho thirtieth day OF June, eighteen hundred
ard sixty .throo, inciusiyc, snd.At the end 81
'sverY tnroo Inontha or within ten.dAyR there.
a.tes. alter tbp, said first day of July, eignteer
hnudred and sixty-three, III ke list or re-
turn to tho ssssssor Of the district, of The
grons amount of such sales made Es aforesaid
or should sccrua thereon, which list shall have
annexed thureto declaration, under oath OF
Affirmation, in form or manner As may be
prsscribed by the commissioner faxes, that
tho samo il true and correct, and shall 3! The
same timo as aforesaid, pay to tho collector
the amount Of tax thereupon az aforesaid
and in dnfhui: thereof shall pay penalty in
double tho amnuat of the tax.
Sec. /. Tn npon the saluie7 cf All sala
riei parsons serving in any capacity what.
ever, except upon the ss|aric5 Of perso in
the military or naval service, thero shall hc
lsvied aud COLLECTED tax Of ono pur centur,
on the gross amount of suca salary, when
not oxcte1ing fifteen hundred dollars, and
amount, u be levied aud collected at tho end
Of each year, in tho manner prescribed for
Other taycs enumerated in this act: Pro
vided, That no tsxes shall be imposed ~
virtuo OF this act on the salary of sny person
receiving salary not exceeding One thou
sand dolsrs per amman, or at a like rate for
another period Of time, longer or shoree.
Sec. 8. That tho S"creiary Of the
Treasury ehall Cause TO bo assessed
and asccrtainod, on the iirst Of January
next, or az spoa tt,nrcalter ~ prAct,ca.
he, the income and profits derived by e,ri
person, joni s.n"k c1mp,nY sai co-pIratiin
frcm every q. cHpaion, employment or busl.
moss, whethe regi,tefc1 ur not, in which
they nay have hcon engaged, rad fron,
every Investment ,i labor skill, property OF
money, .nd tho income and profits Jn,Ivc,l
from any source wh.tevcr, except salaries
du,iog tho calendar year preceding tho sail
tir Cay Of January rcx., and the SAID
lncom" and profits shall be ss'c'tanad, NJ,
ucs4od aud taxed in tho manner hcTeiaaftor
prrscribud.
tho income he derived from tho rents
Of houses, lands, tcnements, manufacturing
or mining establishments, fixtures ard ma
chinary, mills, springs Of salt or oil, or veins
OF coal, iroa or other Minerals, there sh.l
b, deducted from thu gross amount OF the
annual rent aum sufficient for tho n, cssssfy
annusl repairs, not exceeding ton per centuul
on said rent, except that the ront derived
frbm houses shall bs subject to deductinu
N 4 cxcsad.ng, -iva -s2er ccn.rm- fjr a'husI
':spairs.
IL. II tho income be derived from any
manufacturing or mining business, ihart
shall be deducted from the gross value of the
products OF the year; first, ths rent Of the
establishment and fixtures, if actually rented
nnd not owned by the person prosecuting
the business; second, tho cost cf the lsho,
actually hired and paid for; third, the a.
tual cost Of the raw matorial purchase ID anfi
manuf,cturId.
TIL. fths income be derived from navig..
ting enterprises, there shall be deducted from
the gross earnings, including the value %
feeights on goods shipped hy tho person
running the vsssel, tho hife Of tho bua. OF
vessel, II not owned by the person runhinl
the Same, OF if owned by him rea 'omable
allowance for the wear and tear OF the same
not exceeding ten per cont, per annum, snc
slsn the cost Of running the boat or vass.l
". IF tho income be derived by the tn,
ia. cr ftom bn.t or ship-bnildng, there sbsl
b. ds'u:ted from the gross receipts Of uis
occupation, includin, tho valne OF Ill,
ship when finished. if built for himself. tx
cost Of the labor actually bired and paid hJ
bl,nsslf, snd the prime cast OF the m..oralc
il purchased by him.
Y. 1.-THE income he derived by tho ts2
payer from the sale Of merchandise or any
othor property, real or personal, there shal
be deducted from the gross amount Of sales
the prime cost Of the property sold, including
tho cost Of transportation, rslsreS Of clerk
actually paid, and the rent of buildings I'm
ployed in the business, if hired and not o~nei
by him7elf.
VI. tho income be derived by the Is
payer from any olher occupation, profession
employment or husinoSs, thcre shall b.
deducted frcm the gross amount Of fees
compensation, profits, earnings. or comm,s
sionG, tho salsii.s. Of clerhs actually psid
and the rent OF tho Office CT other hu'dirt
'.sed in the hnsintss, If hired and not ownt'
by himself, the cost of labur actually pai'
aud not owned by himself, snd tho cost o
matorial ether Than machinery purchases
for the uae Of his hnainsso. or to be convert
ed into anmo othcr form iD tho course If hi
business ; and in case Of mutual insurance.
companies, the amount of losses paid iy then
during tho year. The income derived from
all other sources shall be subject to no deduc
tinn whatever. N,r shall foreigners be sub
jact to tax from any other income than tina
derived from property owned, or occupation
or employments pursued by them within tn
OonfeGsra.n States, and in estimating income
thnre shall be included the valuo Of the csii
mated annual rental OF ali dwellings, bousea
buildinga or building lots in cities, towns, o.
viliagea, occupiad by the owners, or o~ne'
end not occupied or hired, and the value o
the estimated annual hro cf all savns no
engaged on Plantations or farms, and M
employed in some BUSINESS or occupation
tho pr0ti:a of whlth are taxed as income VII
Ter rhis act. Whcn tho income shall be thu
ascortnin"d all Of thosu which DO not exceed
20 hundred dollars por snnum shall be ex
empt fsnIn taxation. On all incomes received
during the yesr over five hundred dollars Ant
not exceeding fifteen hundred dollars, lax o
fivo per ceot Bhal! be paid Oh oil income
over fl teen hundred dollars, and lass that
three thousand dollars, five psr can't shall b'
paid on the first fifteen hundred dolsr.i, AM
ten por cent. on The excess; on oil incomes o
or over three thousand dolars. aud less thai
five thousand dollars, tax OF ten p.r cent
shall be paid on al lncoues Of or over iiv'
thousand dollars, sod less then ten THOUSAND
dollars, 3 tax OF twelve and half pDr cant
,h,li ho Maid and on all incnmaa of nr ove