The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-12-08
THE coNFEDBRATE TAx-B1LL.

which was passed by the Confederate Congress On
the Goth of April, 1868:
TT imposes tax of eight per cent. upon the value
of all naval stores, salt, wines and spirtuous
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
1863 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. on hand or 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 in u
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 on the LIST day of
July and collected on the 1st day of October next,
or as soon thereafter may be possible
Section 5th imposes the following taxes for the
year ending the 3Ist of December 1868, and for
each year thereafter:
Bankers shall pay $500. -Auctioneers, FETAL
de aers pedlars cattle brokers' apothe
carries, photographers. and confecfioners' S5O and
81 per centum on the gross amount of sales made.
| Wholesale dealers in liquors $780, and per
centum on gross amount of sales. Retail dealers in
liquors, $780, and 10 per century gross amount of
sales. Wholesale dealers in groceries. goods,
wares merchandise, ETC., 5000, and % per centum.
Pawn brokers' money and exchange brokers $500
! 800. and % per centum.
| Hotels. INNS taverns and eating houses-frst
class $780, second class, $500; third class, 5000;
fourth class, 800; fifth class $780, 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 an eating house
under this act.
Commercial brokers or commission merchants
5000 and % per centum.
Theatres, $500 and 5 per centum on 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 intending to engage, in
any business named in the 9Th section. SHALL within
sixty days after the passage of the act, or at the
time of beginning business, and on the 1st of Janu-
airy in each year thereafter, register with the dis
trct collector true account Of the name and resi-
dence of each person, firm or corporation engaged
or 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 on the next 3lst of Decem
er,'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 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.
h1siness mentioned in the 5th section and for each
place of conducting the same; but no tax for mere
storage of goods at aplace other than the registered
place of business. A new registry required upon
| every change in the place of conducting a 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 or naval service, of per cent when not
exceeding $l.5OO, and two per cent upon an excess
over that amount. Provided, that taxes shall be
imposed on the salary of any person receiving a
salary exceeding 81 900 per annum, or at like
rate for another period of time longer shorter
The tax on annual incomes, between $500 and
S. 500, shall be five per cent; between ST. 500 and
$1,000 five per cent on the first 81 500 and ten
per cent the excess; between $4,000 and S., OOO
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., sum sufficient for necessary
annual repairs on incomes from any mining or
manufacturing business the (if rented) cost of
labor actually hired. and material; on incomes
from navigating 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 any other property the
prime cost cost of transportation salaries of clerks
anu fenG VI UuiulISSs On incomes from other
occupation, the salaries 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
iect to no deduction whatever.
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 DER
cent on capital stock, one-eighth to be paid: if
more than twenty per cent, sixth. The tax TO
be collected on the LIST of January next and of
each year thereafter.
A tax of ten per cent. all profits in 1862 bv
the purchase and sale of -four, corn, bacon pork
oats, hay. rice, salt, iron the manufactures of
iron. sugar, molasses made of cane, butter WOODEN
cloths, shoes. boots, blankets and cotton cloths
This is 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-
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 or beans he shall deliver ne-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 used in guilty ation and asses to
be paid by the owners of the same beeVes sold to
be faxed as 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