The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1863-04-22
NO II

two hundred dollars aud two and a half
per cent. upon all sales made.
/ XIV. Tobaooouists shallpay fifty dol
lars and two and half per cent. on the
gross amount Of sales.
XIV Theatres shall pay Eve hundred
dollars and five per cent. on all receipts
which tax shall be paid by the owners OF
the building. Each circus shall paw one
hundred dollars for exhibition. Jug
! glers and other persons exhibiting shows
shall pay fifty dollars,
AFl. Couigo;iuneries shall pay fifty
dollars aud two and half per cent on the
gross amount Of sales.
AVlL Bowling Alleys and Billiard
Rooms shall pay iorty dollars for each
or alley table,
XVIII. Livery Stable Keepers shall
pay fifty dollars aud five per cent. on
gross receipts.
NIX Cattle Brokers shall pay fifty
| dollars and two and a half per cent. on
the gross amount of sales.
NX. Butchers and Bakers shall pay
| fifty dollars and one per cent on the gross
amount of sales.
XAL Peddler shall pay City dollars
aud two and half per cent. on gross
amount of sales.
XXI. ApOthecaries shall pay City dol
lars and two aud half per cent. on gross
amount of sales.
XIII. Photographers shall pay fifty
dollars and two aud a half per cent on
| gross amount of sales.
XIV. Lawyers engaged in practice
shall pay fifty dollars and two and half
per cent. on the gross amount Of receipts
from their professions.
Section six provides thatif these taxes
are not paid within ten days, double rate
toiH 30 charged.
Section 8. Railroad and steamboat COM
danies pay five per cent. on receipts.
Section o. Banks, trust companies, aud
saving institutions, gas companies, tele-
| graph, express, canal aud manufacturing
companies, SC, shall pay on all profits
yearly tax of twenty eight per cent, be-
ginning 1stof January, 1868.
Section 10 On and after the 1st Of
April, 1868, there shall be paid by all in-
surance companies five per cent on the
gross receipts for premiums during tho
preceding quarter,
|
amounting to more than one hundred dol
lars, made after the 1st of April, 1868,
there shall be levied a tax of two and
half per cent. unless the sale 10 made to
the Confederate States or 90 person or
company, whose business is taxed under
this act.
Section 15 After the 1st of January,
1868, there shall be tax of fourteen per
| al f,s r. al
whatever, other than from property on
which tax shall have been assessed and
paid under other provisions Of this act
A cotemporary gives the following
comparison between the Rebel and Fed
eral rates Of taxation;
AucT1oSEER's SALES.
Rebel tax--S5O license and "a per
cent on all sales.
/ National tax-One- tenth per cent on
all sales.
WHOLESALE LIQUOR DEALERS.
: Rebel tax-S20O license and per
cent
National tax-Licens, from S25 70
$500.
RETAIL GRocERs AND MHRcHANTg.
Rebel-SlO0 license and 10 per cent.
National license $40.
BRoKERs.
RebeI-S2O0 and 20 per cent.
National--License $40 and 500.
ToDABooEIsTs.
Rebel--License $50 and 2% per cent.
National--License OF $40, when sales
exceed $1,000 per year.
THEATRES.
Rebel--License of 5000, and per
cent. of gross receipts.
NatiOnal--License OF SlOO.
LIVERY STABLE KEEPERS.
Rebel-s50 license, aud 20 per cent.
+ of gross receipts.
{ National--License Of $40
BANKS, TRUST COMPANIES AND SAVINGS
INSTITUTIONS.
: Rebel-This includes telegraphs, gas,
J. railroad, and all other companies, (see
4 section 8 of the law,) and II requires all
such TO pay % per cent of profits annu-
. ally.
!, Nauonal-Three per cent. on all divi-
v dends; for bankers, license is required
n costing 500; for trust companies and
savings institutions, no license is requir-
. ed. Railroad companies pay from / = 70
}, per cent on fares.
u INSURANCE COMPANIES.
o Rebel-Five per cent. Of gross receipts
n for premiums. a
National-Ohe per cent on the same.
SALES.
n Rebel-On all sales Of every doscrip-
tion, except 10 the Government aud to a
d licensed company, 2]a per cent. on the
is amount
n Nauonal-A small stamp duty.
/ INCOME TAX.
Il Rebe--i4 per cent. on all incomes un-
"a der $4,000 on all over that amount, 20
per cent
d NationAl-Under $500, nothing; over
n 5000, after deducting houss rent, add un-
der $1,000 3 per cent? over SlOOOO,
10 per cent $500 is always deducted.
q BANKS
p Rebel--20 per cent On amount oI notes
issued under the denomination OF SD
n Nauonal--3 per cent on dividends
nj F0nEGEEns
a- Rebel Foreigners are required TO pay