The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-10-20
THE coNFEDERATE TAx-BILL.

tobacco
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 or production or any year
preceding the year 1863; and tax or one per
cent upon all moneys, bank notes or other cur
renew ON hand or on deposit on the lst of Jny
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 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 lst day of
july and collected on the LIST day of October next
OF. as soon thereafter as may be possible.
Section 5th imposes the following taxes for the
wear ending the 3lst of December, 1868, and for
each year thereafter:
de alers pedars, cattle brokers' apothe
carries photographers. and eonfectioners, $50, and
D per centun the gross amount OF sales made
Wholesale dealers in liquors $500, and per
centum or gross amount of sales. Retail dealers in
liquors, SleO and 10 per centum gross amount of
sales. Wholesale dealers in groceries goods,
wares, merchandise, etc., $500, and % per centum
Pawn brokers, oneyand exchange brokers 5000.
Distillers, 5000 and 90 per centum. Brewers,
500, and % per centum.
Hotels, inns, taverns and eating houses-frst
class $500; second class, $780, third class, $500;
fourth class, 800; fifth class, $50. Every house
boarding ,house where there shall be six boarders
or more, shall be deemed to be an eating house
under this act.
Commercial brokers commission merchants
5000 and % per centum.
Theatres, $500 and 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 ortable registered. Livery stable keepers,
lawyers, physicians, surgeons and dentists, $50
Butchers and bakers, $50 and per centum.
All persons engaged, or intending to engage, in
any. business named in the 9Th sectionshal within
sixty days after the passage of che act, at the
time of beginning business, and on the 1st of Jahu-
ary in each year thereafter, gster with the dis
trict collector true account Of the name 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 oe conducted, &c. At the
time of the registry there shall be paid the specific
tax for the year ending the next 3lst of Decem-
Der, and such other tax as may be due upon sales
OF 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 fer mere
storage of goods at place other than the registered
place of business. new registry required upon
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 of sales from the
passage of the act to the Goth of June, and every
three months thereafter.
tax upon all salaries. except of persons in the
military naval service, of l per cent when not
exceeding $500, and two per cent upon 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, or at like
rate for another period of time. longer shorter.
The tax annual incomes, between $500 and
s 500 shall be five per cent; between 81 500 and
$4,000, five per cent the first S 500 and ten
per cent the excess; between So 900 and S., O00
ten per cent: between $4,000 and 10000, I25 per
cent; $4,000 fifteen per cent? subject to the
following deductions incomes derived from
rents of real estate, manufacturing and mining
establishments, &c, sufficient for necessary
annual repairs; incomes from any mining or
business the rent (f rented) cost of
labor actually hired, and material; incomes
from navigating enterprises the hire of the vessels
or allowance for and tear of the same, not
ceeding ter per cent. income derived from the
sale of merchandise any other property, the
prime COST cost of transportation salaries of clerks
aud rent Of building on incomes from any other
occupations the salaries of clerks rent cost of labor
material &c; and in case of mutual insurance com
panies the amount of loss paid by them during the
year. Incomes derived from other sources are sub
All joint stock companies and corporations shall
pay one-tenth Of the dividend and reserved fund
If the annual earnings shall give a d.
profit of more than ten and less than twenty per
cent capital stock, Eighth to be paid; if
more than twenty per cent, one-sixth The tax to
be collected on the lst of january next and of
each year thereafter.
A tax of ten per cent. all profits in 1862 by
the purchase and sale of -four corn, bacon pork
oats, hay. rice salt, iron the manufacture 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 reservng 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 one 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 10 100 pounds of pork:
one per cent upon the value of all neat cattle
horses. mules not used in cultivation, and asses To
be paid by the of the same. beeves sold TO
be taxed as income.
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 exemnt
from taxation
This act to be in force for two years from the ex
piraton of the present year. unless sooner repealed
but the tax naval stores, -four, wool. cotton
tobacco and other grfcutural products of the
growth of any year preceding 1868. imposed in the
first section shall be levied and collected only for