The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-05-05
THE TAX LAW
OF THE CONFEDERATE STATES.

noIasses syrup, rice, and other agricultural pro-
dpcts held or owned on the first day OF July next,
and not necessary for family consumption for the
nnexpired portion of the year eighteen hundred
and sixty tyhree, aud of the growth or production
of any year preceding the year eighteen hundred
and sixty-three, tax OF per centun; and on all
,nonevs bank notes or other currency on hand, or
on deposit oD the 1st day of July next ard on the
value Of ali credits on which the interest has not
been paid held or owned by any person, co-partner-
shin or corporation on the first of July next, and
not employed in a business the income derived
from which is taxed under the provisions of this
act there shall be levied and collected tax of
one per cent: Pto0ided, That all moneys owned,
held or deposited beyond the limits of the Con-
federatc States shall DC valued at the current rate
Of exchange in Confederate Treasury notes, and
the said tax shall be assessed the first day Of
Julv next or as soon thereafter as may be prac-
tcable and be collected on the first day of October
next or as thereafter as may be practicable
SIC. 2. Every person engaged or intending to
engage in any business named in the fifth section
of this act, shall, within sixty days after the pas
saee of this act or at the time Of beginning bust
ness, and on the lst day of January in each year
thereafter, register with the district collector, in
such form the commissioner of taxes shall pre-
scribe, true account of the name and residence
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 same is to be conducted and Of all other facts
going to ascertain the amount OF tax upon such
business for the past the future, according to
the provisions Of this act. At the time Of such
registry there shall be paid to the collector the
specific tax for the year. ending the next 3lst Of
December, aud such other tax as may be due upon
sales or receipts 10 such business, at the time of
such registry herein provided; and the collector
shall give to the person making such registry
copy thereof with receipt for the amount of tax
then paid.
SEC. ). Any person failing to make the registry
and to pay the tax required by the preceding sec
ton, SHALL in addition to all other taxes upon his
business imposed by this act, pay double the
amount Of the specific tax on such business, and
like sum for every thirty days of such failure.
SEC t. Except where herein otherwise pro-
Tided, there shall be separate registry and tax
for each business mentioned in the fifth section Of
this act and for each place Of conducting the
same, but no tax shall be required for the mere
storage of goods at a place other than the regis
tered place of business. Upon every change in
the place OF conducting registered business,
there shall be a registry, but no additional
tax shall be required Upon the death of any
person conducting business registered and taxed
as herein required, or upon the transfer of the
business to another the business shall not be sub
new registry in the name of the person authorized
by law to continue the business.
SIC 5 That upon each trade, business or occu-
patton hereinafter named the following taxes shall
be levied and paid for the year, ending on the
thlrty-hrst of December, eighteen hundred and
sxtythree, and Tor each and every year thereafter
viz:
|. Bankers shall pay five hundred dollars
Every person shall be deemed banker within the
meaning OF this act who keeps place of busines
where credits are opened in favor of any person,
firm, or corporation by the deposit collection Of
money or currency, and by whom the same or any
part thereof shall be paid out or remitted upon
the draft, check or0er of such creditor; but not
10 include any bank legally authorized to issue
notes as circulation, nor agents for the sale Of
merchandise for account of producers or manufac
tulerS.
IL. Aucti"neers shall pay fifty dollars and two
ana bali per ceutum on the gross amount of sales
made: Proridcd, holrcrcr, That on all sales at
auction of stock or securities for money. the tax
shall be one-tourth OF per centum on the
gross amount OF sales. Every person shall be
deemed an auctloneer, within the nearing Of this
act, whose occupation it is to offer property for
sale to the highest best bidder at public outcry
The tax upon the auctioneers shall be deemed a
fax upon the personal privilege, to be paid by
each individual engaged in the business, without
cd No tax shall be required upon auction sales
shade for dealers in business registered and
taXei aud at their places of business, or upon
"lheIal sales at auction. made by judicial execu-
nSe officers, or by personal relresc natives,
guardians Committees
III. Wholesale dealers in liquors of any and
every description, including distilled spirits,
.lmsn'ed liquors and WINS of all kinds, shall pay
Two hundred dollars, and FIVE Ter centum on The
.hon loSn. S; OF sales made. Every person, other
,han the diSter or brewer, who shall sell or offer
Tor sale, any such liquors or wines in on,nt;t;os
ol moro than three gallons at one ,;me 70 tLo
same purchaser, shall be regarded a. uh,'IosaIo
dealer Ia liquors within the mean;nIr "f .I:
All persons, who shall sell or Offer for oai "o'
suGh liquors. or wines, in quantities less tSan '"
ea'Ions at one time to the same person sbaIl -
regarded as retail dealers in LIQUORS '@'' oe
~ Retall dealers in iquor, includins d;s.;uo,
spirits, termented liquors and wines Of evern So
scription, shall pay one hundred dollars ana tan
per centum on the gross amount of all sales made
v Retail dealers shall pay fifty dollars and -
per centum on the gross amount of sales made
Every person whose business or occupation it IS
TO sell or offer to sell groceries cr any goods wares
merchandise or other things of foreign or domestic
production, in less quantities :ban whole original
piece or package at one time, to the same person,