The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-10-13
THE coNFEDERATE TAx-BILL.


which was passed by the Confederate Congress on
the goth Of April, 1863:
It imposes tax of eight per cent. upon the value
of all naval stores, salt, wines and spirtuous
liquors. Itobacco manufactured or unmanufactured,
cotton. wool -four. sugar molasses syrup. rice and
other agricultural products. held or owned on the
first 6av of July next and not necessary for family
for the unexpired portion of the year
] 86:5. and of the growth production OF any year
preceding the year 1868; and a tax of one, per
cent. upon all moneys. bank notes or other cur
renew on hand or on deposit the 1st of July
next: and on the value of all credits 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 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 1st day of
July and collected on the LIST day of October next,
or as soon thereafter maybe possible
Section 5tlr imposes the following taxes for the
year ending the 3lst of December, 1868, and for
each year thereafter:
Bankers shall pay $500. Auctoneers, retail
de alers tobacconiss, attic brokers apothe
carries photographers, and confectloners, $50 and
d per centum on the gross amount of sales made.
Wholesale dealers in liquors $780, and 5 per
centuln on gross amount of sales. Retail dealers in
liquors, 800, and 10 per centum on gross amount of
sales. Wholesale dealers in groceries, goods,
wares, merchandise, ETC., 5000 and 2! per centum
Pawn brokers, money and exchange brokers 5000.
Distillers. 5000 and 20 per centum. Brewers,
100, and 2! per centam.
Hotels inns, tavasas and eating houses-frst
class $500: second Class $500; third class, $500;
fourth class, 800; fifth class, $50. Every house
where food or refreshments sold, and every
boarding house where there shall be six hoarders
or more, shall be deemed to be eating house
under-ths act.
Commercial brokers or COMMISSION merchants
5000 and % per centum.
Theatres. $500 and per centum on all receipts.
Each circus, 800, 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. physicians. surgeons and dentists, $50
Butchers and bakers, $50 and per centum.
All persons engaged. or intending to engage, in
anv business named in the 9th section, SHALL within
sixty DAYS after the passage of the act, at the
time of beginning business, and the lst of Janu-
airy in each year thereafter register with the dis
trict collector true account OF the name and resi-
dence of each person, firm Or corporation engaged
Oh interested in the business, with statement of
the time for which, and the place and manner 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 the next 3Ist 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 tax shall in addition to all other taxes
upon his business imposed by the act, pay double
the amount of the specific tax such business,
ana ike sum every tnlrTy days or SuCG
Requires q separate registry and tax for each
business mentioned in the 9Th section, and for each
place of conducting the same; but no tax for mere
stora of goods at place other than the registered
place of business: new registry required upon
every change in the place of conducting a regis
tered business, upon the death of any person cen
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
ma of 20 the 10Th
three months thereafter.
tax upon all salaries, except of persons in the
military or naval service, of | per cent when not
exceeding 800. and two per cent upon an excess
over that amount Provided, that taxes shall be
imposed the salary of any person receiving a
salary not exceeding 900 per annum, or at a like
for another period of time, longer or shorter
The tax annual incomes, between $500 and
s 800, shall be five per cent; between 81 500 and
$1,000. five per cent the first s 800 and ten
per cent the excess between 50, 1000 and S. 900;
ten per cent between 5000 and 10000. I2a per
cent over $4,000 fifteen per cent subject to the
following deductions: on incomes derived from
rents of real estate, manufacturing and mining
&c, sufficient for necessary
annual repairs: on incomes from any mining or
business the rent f rented) cost of
labor actually hired, and material; incomes
from vigatng enterprises, the hire of the vessels
or allowance for and tear of the same not ex-
ceeding ten per cent; income derived from the
sale of merchandise or any other property, the
prime cost cost OF transportation salaries of clerks
and rent of building; incomes from any otlrer
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 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 per
cent on capital stock. one-eghth to be paid; if
more than twenty per cent one-sxth. The tax to
be collected the 1st of January next and of
each year thereafter.
A tax of ten per cent. on all profits in 1862 by
the purchase and sale of -four, corn, bacon, pork,
oats, hay. rice, salt, iron or fhe 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 beans he shall deliver tenth thereof
Every farmer. planter, grazier, one tenth of
the hogs slaughtered by him, i'm cured bacon at the
rate of 90 pounds of bacon to 100 pounds of nork.
one per cent upon the value of all neat cattle
ho mules not used in cultivation and asses to
be paid by the owners of the same. beeves sold to
be taxed as income.
Trustees. guardians. &C.. responsible for
taxes due from estates, &c, under their control
All hospitals insane, deaf, aud charitable asv
lums, churches, schools and colleges are EXEMPT