Richmond Whig. [volume] (Richmond, Va.) 1862-1865, 1863-04-21
The New Tax Bill.

,ro, the value of all naval sloICs sat wines and spi.
ftuous liquors, tobacco manufactured or unmanufac-
tpred Gotten, Wool -four, sugar. moasses, syrup rice
AID other sgricl ltura products held owned on the
FIRST dsy of July next and not necessary for family
consumption for the unexpTcd PORTION Of the year 1868,
and Of the growth or production Of any year preceding
tie year 1868; ard a tax of enc per cent. upon all
,,0ro,s hank notes or other currency On hand or on
d,posit on the lst o. July next and On the value of oil
d on which the interest hes not been paid, and not
,,,lotedin business the income derived from which
,axed under the provisions Of this act Provided that
a.. mope,s Owned held or deposited beyond the limits
g he Confederate States, shall be valued at the cor-
n, ,,.e of exchange in Confederate Treasury notes.
T. "a, 10 be assessed gu the is day OF July ard col
tod on the lst G,y Of October rex or as soon there
| after as may be practicable
. Fy,ry rerscu ergugcd, or intending to engage, III
,,,.i,ess named in the j,h section, SHALL within go
-. ro.,be massage Of the act, at the time of be-
,,,s;re.s ard On the Ist of January i1eaeh
s"{.-,.rer r,ris.er with the district collector a
..o,rt of tie name aud residence Of each person
-! ,o,ncration engaged or interested in the bust
IN statement Of tie time for which, ard,tbe
.,,i manner in which the is to be conducted
Al the 6me.of tho registry there shall be paid the
..e tax for the year ending the next SIst Of De-
t.r and such other tax as may be due upon sales or
r,eeipts IN such business
ANY person filling to make such registry and pay
srcb INK shall, in addition to all other taxes upon his
hu.pess imposed By the &C, pay double the amount OF
80 sne6c tax on such business, and like sum for eve
P, thirty days Of such failure
REQUIRES SCI arate registry and tax for each bust.
r,s mentioned in the oh section, and for each place
oo,5c.,;,, n same; but 70 tax for mers s.or,pe
goods at place other than'h registered Place of bus
Less. A new reg s;ry required upon every charge in
the place of conducting registered business upon the
death Of any person conducting the same, or upon the
transfer Of the business to another, but additional
tx.
.. Imposes the following taxes for the year ending
tie Slst of December 1868, and for each year there
siter
Bankers shall psy $500.
AuetOneers, Retail Dealers, TObacconisis, Pedlars,
Cattle Brokers, ApOthecaries, Photographers and Con
eeuoners, $50 and two and a.hal per centum on the
gross amount of sales made,
Wholesale dealers in liquors $780, aud i've per centum
On gross amount OF sales. Retail dealers in EquOr'
500, and ten per eentum gross amount of sales.
Wholesale dealers in groceries, goods, wares mereban-
DIE, &C., $500, aud two and-a half pes centum.
P4anbroker7, Morey and Exchange brokers, 5000
D-,iIIers $500. and twenty per centum. Brewers
500 anil two and-a-half per ceatum.
Hotels, Inns, Tlverns and Eating Houses, first class
$780, second class $780, third class $780, fourth class
$780, fith class $50 Every house where food or re-
tTeshmenls are sold and every boarding house where
there shall be six boarders more, shall be deemed
eating house under this act.
Commercial brokers or commission merchants, 5000,
and two and half per centum.
Theatres $500, and five per eentun all receipts
Each circus 500, and $40 for each exhibition. Jugsers
and other persons exhibiting shows, $50
Bowling alleys and BILLIARD rooms $40 for each alley
or table registered.
Livery Stable keepers, Lawyers, Physicians, Surgeons
and Dentists, $50.
Butchers ard Bakers $50 and one per centum.
g. Every person registered and taxed is required to
make returns Of the gross Of sales from the pas
sage Of the act to the sOlh June, and every three
months thereafter.
= tax upon all salaries, except of persons in the
military naval service of one per CENT when not ex
ecedng $780, and two per cent. upon excess over
that amount Provided that no taxes shall be imposed
BY virtue OF ts act the salary of any person reeeiv
ing salary not exceeding $1,000 per annum, at
like rate for another period Of time longer shorter
s. Provides that tie tax on annual incomes, between
$500 and $1,000, shall be ive per CEN between 81 800
aud $1,000 five per cent the first 81 500 and ten per
cent. On the excess between $1,000 and So co., ten
per cent; between $1,000 and $4,000, l2l per cent.
over $4,000 fifteen per cent subject to the following
deducors incomes deri Ded from rents of real cs-
tate, manufacturing and mining establishments, etc,
su sufficient for necessary annual repairs; on incomes
from any mining manulae turing business, the rent
Gf ren.ed) cost of abOS actually hired, and maer
al on incomes from navigating enterprises the hire Of
the vessel allowance for and of the same
not exceeding ten per cent; incomes derived from
the sale OF merchandise or any other property, llc
prime cost cost Of transportation salaries Of clerks and
rent OF Buildings on iSeomes from any other occupa
ton, toe salaries of clerks Ut Of labor material
&c; and in Of mutual insurance companies, the
amount Of losses paid by thear during the year. IN
comes derived from other sources subject to no de-
auctions whatever.
All joint-stoek coEpanies aud corporations shall pay
Onetenth of the dividend and reese rived fund annually
II the annual earnings shall give profit Of than
ten and less than twenty per cent on capital stock one
eighth to be paid; It more than twenty per cent, one
sixth Tie tax to be collected on the lss Of January
next and of each year thereafter
. Relates to estimates and dedaciOnr investigations,
referees, &c.
10. A tax Of ten per cent on all profits in 1862 by
the pureb asa and sale Of -four corn bacon pork oaf
hay, rice, SALT rOn the manufactures of iron sugar.
molasses made Of cane butter, wooden cloths, shoeF
boots, blankets and cotton cloths Does not apply to
regular retail business
IL Each farmer, after reserviug for his use so
bushels sweet and 50 bushels Irish potatoes 100 bushels
corn or so bushels wheat produced this year. shall pay
md deliver to the Confederate Government one-telth
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