The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-11-24
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 wines ana sprltuous
Gouers tobacco manufactured manufactured,
cotton wool -four, sugar molasses. syrup. rice, and
other agricultural products. held or owned on the
first DAY of July next, and not necessary tor family
consumption for the unexpired portion of the year
1863 aud of the growth 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 deposit on the lst of Jnly
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 ell
moneys Swned 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 1st day of
July, and collected on the lst day of October next.
or as thereafter as may be possible
Section 9TH imposes the following taxes far the
year ending the 81 st Of December, 1868, and for
each wear thereafter:
Bankers shall pay $500 Auctioneers, retail
de aers tobacconiss, padars cattle brokers' apothe
carries. photographers and confectioners, $50. and
p per ceftum on the gross amount OF sales made
Wholesale dealers in liquors 5000. and 5 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. $500. and p per centum
Pawn brokers. money and exchange brokers $500.
Dfstillers. 5000 and 20 per centum. Brewers,
s 100, and % per centum.
Hotels, inns, taverns and eating houses-frst
class. $780, second class, $500; third class, te2OO:
fourth class. 800; fifth class, $50. Every house
where food or 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 or commission merchants
5000 and % per centum.
Theatres, $500 and 5 per centum all receipts.
Each circus, 500, and $40 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, ply scians, surgeons and dentists, $50.
Butchers and bakers, $50 and per centum.
All persons engaged, 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 OF the and resi-
dence of each person. firm corporation engaged
or interested in the business, with a statement of
the time for which,, and the place and 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 on the next 3lst of Deem
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 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 5th section, and for each
place of conducting the same; but no tax for
storage of goods place other than the registered
place of business. A 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 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 $500, and two per cent upon an excess
over that amount. Provided that no taxes shall be
imposed the salary Of any person receiving a
salary not exceeding $1,000 per annum, at like
rate for another period of time. longer or shorter
The tax annual incomes, between $500 and
81 500. shall be five per cent between $500 and
$4,000, five per cent on the first $500 and ten
per cent the excess; between $4,000 and s., 900,
ten per cents between $4,000 and 10000, l21 per
cent? $4,000 fifteen per cent; subject to the
following deductions: incomes derived from
rents of real estate, manufacturing and mining
establishments, &c. sum sufficient for necessary
annual repairs: on incomes from mining
manufacturing business the rent (if rented) cost of
labor actually hired. and material: on incomes
trcm igatng enterprises, the hire of the vessels
or allowance for wear and tear of the same, not ex-
ceeding ten per cent; on income derived from the
sale of merchandise any other property. the
prime cost cost of transportao salaries of clerks
and rent of building; incomes from any other
occupations the salaries OF clerks, rent of labor.
material, &c; and in of mutual insurance com
panies the amount of loss paid by them during the
year. Incomes derived from other sources are sub
icct deduction whatever.
All joint stock companies and corporations shall
pay one-tenth of the dividend and reserved fund
annually. If the annua earnings shall give
profit of more than ten and less than twenty ner
cent capital stock, one-eighth to be paid; if
more than twenty per cent, sixth. The tax to
be collected the list of January next and Of
each year thereafter
tax of ten per cent all profits in 1S62ssby
the purchase and sale of flour, corn bacon. nork
oats, hay rice, salt, iron or the manufactures of
iron. sugar, mola$ses 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
federate Government ne-tenth of the grain, pota-
toes, forage. sugar. mola>ses, cotton, wool and
tobacco produced. After reserving twenty bushels
peas or beans he shall deliver one tenth thereof
Every farmer. planter. or grazier, one-tenth of
the hogs slaugh 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 CIVILIZATIONS and asses to
be paid by the owners of the same. beeves sold to
be taxed MS inco;me.
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 exemn+
from taxation.