The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-10-27
THE CoNFEDERArE TAx-BILL.

which was passed by the Confederate Congress on
the Goth of April, 1868:
1t imposes tax of eight per cent. upon the value
of all naval stores, salt. vines ana spurious
liquors tobacco manufactured or manufactured,
cotton, wool flour, sugar molasses syrup, rice, and
other agricultural products. held owned the
first day of July next. and not necessary for family
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 uron all moneys. bank notes other cur
rency, on hand on deposit on the LIST of July
next; and on the value of all credits on which the
interest has not been paid and not employed III a
business the income derived from which is taxed
under the provisions of this acts 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 on the 1st day of
July, and collected on the LIST day of October next,
or as soon thereafter may be possible.
Section 9Th imposes the following taxes for the
year ending the 31st of December, 1863, and for
each year thereafter:
Bankers shall pay $500. .Auctioneers retail
de aers bacconists, pedars, cattle brokers' apohe
carries photographers, and confectioners, $50, and
% per centum the gross amount of sales made.
Wholesale dealers in liquors $20O, and per
centum on gross amount of sales Retail dealers in
liquors, 800, and 10 per centum gross amount OF
sales. Wholesale dealers in groceries. goods,
wares. merchandise, etc., 5000, and % per centum
Pawn brokers, money and exchange brokers S2oo'
800, and % per centum.
Hotels, inns, taverns and eating houses-frst
class, $500; second class, $500; third class 5000;
fourth class, 500; fifth class, $50. Every house
where food refreshments 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
$500 and % per centum.
Theatres $500 and 5 per centum all receipts.
Each circus, 800, and $40 for each exhibition.
Jugglers and other persons exhibiting shows you.
Bowling alleys and billiard rooms, $40 for each
aev or table registered. Livery stable keepers,
lawyers, physicians, 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 9Th section SHALL within
sixty days after the passage of the act, at the
time of beginning business, and the LIST of Janu
ary>in each year thereafter, register with the dis
triet collector true account Of the name and resi-
dence of each person, firm or corporation engaged
or interested in tbs 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 Deem
Der, and such other tax may be due upon sales
or receipts in such business
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 on 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
s6rag of goods at place other than the registered
place of business. A new registry required upon
every change in the place of conducting q regis
tered business, upon the death of any person
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 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 81 800 and two per cent upon an excess
over that amount. Provided, that taxes shall be
imposed the salary of any person receiving a
salary not exceeding $1,0O0per annum, or at like
rate for another period of time, longer or shorter.
The tax annual incomes, between $500 and
500 shall f per cent; between so 500 and
per cent the excess; between 3d. 900 and 5000,
ten per cent; between $4,000 and 10000. l25 per
cent; over $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 (if rented cost of
labor actually hired, and material; on incomes |
from navigating enterprises the hire of the vessels
or allowance for wear and tear of the same, not
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 I
Occupat0n the salarleS OF clerks rent cost OF labor
material, &C.; and in of mutual insurance COM
panies the amount of loss paid by them during the |
year Incomes derived from other sources are sub
ject to deduction whatever.
All joint stock companies aud corporations shall
pay one-tenth of the dividend and reserved fund
annually. If the annual earnings shall give
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-sxth. The tax to
be collected on the 1st of January next and of
each year thereafter.
tax of ten per cent. all profits in 1862 by |
the purchase and sale of -four, corn, bacon, porke
oats hay, rice, salt, iron or the manufactures of
iron. sugar, molasses made of cane butter, wooden
cloths, shoes. boots, blankets and cotton cloths
This not to apply to regular retail business.
Each farmer after reserving for his own use fifty |
bushels sweet and fifty bushels Irish potatoes one
hundred bushels, corn. fifty bushels wheat pro- t
duced this year, shall pay and deliver to tie Con
tederate 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. beeves sold to
be taxed as income.
Trustees, guardians, &C.. are responsible for
taxes due from estates, &c. under their control
All hospitals, insane. deaf, and charitable asv
lums. churches, schools and colleges are exemnt
from tn