The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-04-28
THE CONFEDERATE TAx-BILL.

i the ruth or April, 1905:
It imposes tax of eight per cent. upon the value
! of all naval stores, salt, wines and spirituous
/ liquors, tobacco manufactured unmanufactureu,
cotton, wool -four, sugar molasses syrup, rice, and
! other agricultural products, held owned on the
first day of July next, and not necessary for family
consumption for the une1pired 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 other cur
rency, ON hand or deposit the lst of July
next; and ON the value of all credits on which the
interest has not been paid and not employed In q
| business the income derived from which is taxed
under the provisions of this provided, that all
moneys owned, held or 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 on the lst day of
July, and collected ON the lst day of October next,
or soon thereafter as may be possible
Section 5th imposes the following taxes for the
year ending the 3lst OF December, 1903, ana Ior
each year thereafter:
Bankers shall pay $500. Auctioneers, retail
dealers, tobacconists pedlars brokers' apothe-
carries, photographers, and confectoners, $5O, and
| 81 per centum the gross amount of sales made.
| Wholesale dealers in liquors 5000, and per
centum gross amount of sales. Retail dealers in
liquors, 500, and 10 per centum on gross amount of
| sales. Wholesale dealers in groceries, goods,
wares, merchandise etc.. 5000, and - per centum.
| Pawn brokers' money and exchange brokers 5000.
Distlers, 5000 and 20 per centum Brewers,
800, and ID per centum.
| Hotels, inns, taverns and eating houses-frst
| class, $500 second class $780, third class, 5000;
fourth class. 800: 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 an eating house
| under this act -<.1~
| Commercial brokers or commission merchants
5000 and p per centum.
Theatres, $500 and 5 per centum on all receipts.
Each circus, 500, and $40 for each exhibition.
Jugglers and other persons exhibiting shows $50
ILL f0po oh
alley or table registered. Livery stable keepers.
LAWYERS, ply sicians, surgeons and DENTISTS $50.
| Butchers and bakers, $50 and one per centum.
! All persons engaged or intending to engage, in
any business named in the 5th section, SHALL within
sixty days after the passage of the act, 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 o. the name and resi-
dence of each person, firm corporation engaged
or interested in the business, with statement of
| the time for which, and the place and manner in
| which the is to be conducted, de- AT the
time of the registry there shall be paid the specific
| tax for the year ending the next 31st.of Deem
Der, and such other tax may be due upon sales
| or receipts in such business 5.
| Any person failing to make such registry and
pay such tax shall, in addition to all other taxes
| upon his business imposed by the act, pay double
the 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 9Th section and for each
|
storage of goods at place other than the registered
place of business. new registry required upon
every change in the place of conducting regis
tered business upon the death of any person con-
Quoting the same, or upon the transfer OF the bust
ness to another, but additional tax.
| Every person registered and taxed is required to
make returns of the gross amount of sales from the
passage of the act to the 3Oth of June, and every
three months thereafter.
| tax upon all salaries except Of persons in the
| mi of ! VIII
exceeding 1880, and two per cent upon an excess
over that amount. Provided, that no taxes shall be
| imposed the salary of any person receiving
salary not exceeding 81 900 per annum, or at like
rate for another period of time, longer or shorter
| The tax annual incomes, between $500 and
s 500, shall be five per cent; between l5OO and
$4,000. five per cent on the first ST. 500 and ten
per cent on the excess between So, 900 and S. 600
ten per cent; between $4,000 and 10000 l24 per
cent $4,000 fifteen per cent; subject to the
| following deductions: incomes derived from
rents of real estate, manufacturing and mining
establishments, &c, sufficient for necessary
annual repairs; incomes from any mining or
manufacturing business the rent f rented) cost of
| labor actually hired, and materials on incomes
from eating enterprises, the hire of the vessels
or allowance for 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; incomes from any other
occupation the salaries of clerks rent cost of labor
material, &C.. and in of mutual insurance COM
| panes the amount of loss paid by them during the
year. Incomes derived from other sources are sub
| iect to no deduction whate ver
| All joint stock companies and corporations shall
| pay one-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-eghth to be paid; if
more than twenty per cent sixth. The tax to
| be collected the LIST of January next and of
each year thereafter.
! A tax of ten per cent. on all profits in 1862 by
| the purchase and sale of flour, corn, Bacon pork
oats, hay, rice, salt, iron the manufactures of
iron. sugar. molasses made of cane, butter wcolen
cloths, shoes, boots, blankets and cotton cloths
This is not to apply to regular retail business.
| Each farmer after reserving for his use fifty
bushels sweet and fifty bushels Irish potatoes one
hundred bushels corn. fifty bushels wheat pro-
duced this year. shall pay and deliver to the Con-
federate Government one-tenth of the grain pota-
toes, forage sugar, molasses, cotton, wool and
tobacco produced. After reserving twenty bushels
peas beans he shall deliver tenth thereof.
Every farmer planter, grazier, one-tenth of
the hogs slaughtered by him. in cured bacon. 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 to
be paid by the of the same. beeyes 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 exempt
from taxation.