The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-06-30
THE CONFEDERATE TAx-BILL.

Tt imposes tax of eight per cent. upon the value
of all naval stores, salt, wines and splrituouS
liquors. tobacco manufactured or manufactured,
cotton WOOL -four, sugar molasses. syrup, RICE anu
other agricultural products, held or owned on the
first day of July next, and not necessary for tamiy
consumption for the unexpired portion OF the year
1863 and of the growth or production of any year
preceding the year 1863 and tax of one per
cent. upon all moneys, bank notes or other cur
rency, on hand or deposit the 1st of July
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 provided, that oil
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 the lst day or
July, and collected on the 1st day of October next
or as soon thereafter may be possible.
Section stu imposes the following taxes tor the
year ending the 3Ist of December, 1863 and for
each year thereatter
Bankers shall pay 500. Auctloneers' retail
de aers obacconists pedars cattle brokers' apothe
carries photographers, and confectioners, S3o ana
% per centum the gross amount OF sales made.
Wholesale dealers in liquors 5000, and . per
centum on gross amount of sales Retail dealers III
liquors, 500, and 10 per centum on gross amount OF
sales Wholesale dealers in groceries, goods,
wares, merchandise, ETC.. $500, and % per centum.
Pawn brokers, money and exchange brokers 500
Distlers. 5000 and 20 per centum Brewers,
500, and D per centum.
! Hotels inns tayerns and eating houses-irst
class $500; second class, $780, third class, $500;
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 commission merchants
5000 and % per centum.
Theatres, $500 and ) per centum on all receipts.
Each circus, $780, and so for each exhibition.
Jugglers 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, sou
butchers and bakers, $50 and one per centum.
All persons engaged, intending to engage, in
any business named in the 9Th section, SHALL within
sixty days after the passage or the act, or at the
time of beginning business, and on the LIST OF Janu
airy in each year thereafter, register with the dis
trict collector a true account OF the name and resi-
dence Of each person, firm corporation engaged
interested in the business, with statement of
the time for which, and the place and manner in
which the same is to be conducted, &c. At the
time of the registry there shall be paid the specific
tax for the year ending the next 3lst of Decem-
Der, and such other tax as may be due upon sales
or receipts in such business.
Any person failing to make such registry and
paw 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
place of conducting the same; but no tax for
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, 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
passage of the act to the Both of June, and every
three months thereafter.
A tax upon all salaries, except of persons in the
military naval service, of l per cent when not
exceeding $500, and two per cent upon excess
over that amount. Provided that no taxes shall be
imposed on the salary of any person receiving a
salary not exceeding $1,000 per annum, at a Ike
rate for another period of time. longer shorter.
The tax annual incomes, between $500 and
ST 1000 shall be five per cent; between $500 and
$4,000. five per cent on the first 81 500 and ten
per cent the excess; between $4,000 and So OUe
ten per cent; between $4,000 and 10000 I24 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; on incomes from any mining or
manufacturing business the rent (if rente) cost of
labor actually hired, and raw material; on incomes
from nav eating enterprises the hire of the vessels
allowance for and tear of the same, not ex-
ceeding ten per cent. on income derived from the
sale of merchandise or any other property, the
prime cost cost of transportation salaries of clerks
and rent of buildings incomes from any other
occupations the salaries of clerks rent cost of 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
ject to no deduction whatever
All joint stock companies and corporations shall
pay one-tenh 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 on capital stock, one-eighth to be paid if
more than twenty per cent, one-siXth The tax to
be collected the LIST of January next and of
each year thereafter.
A tax of ten per cent. all profits in 1862 by
the purchase and sale of flour, corn, bacon porl1
oats, hay, rice, salt, iron the manufactures of
iron, sugar, moasses made of cane, butter WOODEN
cloths shoes, boots, blankets and cotton Cloths
This is not to apply to regular retail business
Each farmer after reservng for his own use fifty
bushels sweet and fifty bushels Irish potatoes one
hundred bushels corn. or fifty bushels wheat, pro-
duced this year, shall pay and deliver to the Con
tederate Government e-tenth of the grain, pota-
toes. forage, sugar, molasses cotton, wool and
tobacco produced. After reseryinc twenty bushels
peas beans he shall deliver one-tenth thereof
Every farmer, planter. grazier, one-tenth of
the hogs slaug htered by him. in cured bacon at the
rate of OO 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 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 are EXEMPT
from taxation.
This act to be in force for two wears from the ex
P1rauon OF the present year unless sooner repealed:
ou' me TAX on naval stores -four wool, cotton,