The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-08-04
THE coNFEDERATE TAx-BILL.

the Goth of April, 1868:
1t imposes tax of eight per cent. upon the value
of all naval stores, SALT wines and sprituous
liquors, tobacco manufactured or manufactured,
cotton, WOOL flour, sugar molasses, syrup, rice, and
other agricultural products. held or owned on the
first day of July next, and not necessary for family
consumption for the unexpired portion of the year
1868, and of the growth production of any year
preceding the year 1868: and tax of one per
cent. upon all moneys, bank notes or other cur
rency, hand deposit on the lst of July
next; and on the value of all credits on which the
interest has not been paid and not employed in
business the income derived from which is taxed
under the provisions of this act: 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 the LIST day of
July, and collected ON the 1st day of October next,
thereafter as may be possible
Section 9Th imposes the following taxes for the
year ending the 81 of December, 1868, and for
each year thereafter:
Bankers shall pay $500. Auctioneers, retail
de alers obacconsts pedars, cattle brokers' apothe-
carries photographers, and confectioners, $50 and
ID per centuIn on 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 eentum gross amount of
sales. Wholesale dealers in groceries, goods,
wares, merchandise ETC., 5000, and D per centum.
Pawn brokers, money and exchange brokers S2OO.
| Distillers, 5000 and 20 per centum. Brewers,
| 800, and d per centum.
! Hotels inns. taverns and eating -houses-frst
class. $500: second class, $500; third class, $500;
! fourth class, 500; fifth class, $780, Every house
| where food refreshments sold, and every
boarding -house where there shall be six boarders
| or more, shall be deemed to be an eating house
under this act
| Commercial brokers or commission merchants
! 5000 and p per centum.
| Theatres, $500 and 5 per centum all receipts.
Each circus, 500, and $40 for each exhibition
Juggers 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 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 on the lst of Janu
airy in each year thereafter, register with the dis
trct collector true account OF the 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, &c. At the
time of the registry there shall be paid the specific
tax for the year ending the next 31st of Decem-
ber 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 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 mere
storage 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 con-
Quoting the 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
O of | not
exceeding $780, and two per cent upon an excess |
that amount. Provided, that no taxes shall be
imposed the salary of any person receiving a
salary not exceeding $1,000 per annum or at a like
The tax annual incomes, between $500 and !
81 800, shall be five per cent; between 81, 800 and
$4,000. five per cent the first S 800 and ten
per cent on the excess: between $4,000 and $1,000 |
ten per cent; between $4,000 and 10000, l24 per
cent; $4,000 fifteen per cent; subject to the
following deductons 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 (if rented) cost of
labor actually hired. and material; on incomes |
from navigating enterprises the hire of the vessels
allowance for wear 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; on incomes from any other
occupation, the salaries of clerks rent cost of labor
panies the amount of loss paid by them during the
year. Incomes derived from other sources are sub
ect to no deduction whatever
All joint stock companies aid corporations shall |
pay One-tenth of the dividend. and reserved fund
annually. 1t the annual earnings shall give /
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 on the 1st 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 or the manufactures of
iron. sugar, molasses made Of cane, butter, WOODEN
cloths, shoes, boots, blankets and cotton cloths
Each farmer after reserving 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-
federate Government one-t tenth of the grain pota-
toes forage, sugar mOlasses, cotton wool and
tobacco produced. After reservng twenty bushels
peas or beans he shall deliver One-tenth thereof
Every farmer. planter, ~grazier, one-tcntb 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 thesalue of all Feat cattle
horses, mules used in cultivation, and asses to
be paid by the owners of the same. beeves sold 70
be taxed as income.
slrustees, 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.
r.