Semi-weekly standard. [volume] (Raleigh, N.C.) 1853-18??, 1863-04-03
Confederate Tax BiII.

accurate synopsis OF the tax bill, which has passed.
the House and is now pending in the Senate. It
will receive some material alterations in the Senate
but will probably not be diminished in the general
amount of the tax
SEC l. A tax of one per cent shall be levied
and collected on the value of all real and personal
property moneys and credits held on the lst JAN
uary, 1868, and on the 1st January of each
ceeding year thereafter, except personal property
other than slaves which have been taxed money
credits as may be employed in business taxed
under this act or the profits Of which are herein
specially taxed: Provided that tax shall be i'm
posed by virtue of this section after census of the
COnfederacy shall be taken, after the expiration
of three years from the first meeting of the pres
ent Congress tax of ten per cent shall be levied
upon the value of naval stores cotton, tobacco and
other agricultural products not owned by the pro-
ducers, on seed cotton the growth of the present
year tax of one per cent. per pound and on TO-
bacco in the leaf the growth of the present year,
tax Of five cents pound, and on all cotton and
tobacco in the hands Of the producer or baled the
growth Of former years, tax OF five per cent:
Provided further that one hundred pounds Of seed
cotton for each member of the family growing it
shall be exempt from taxation.
SEC. 2. Every person engaged in business shall,
on the first OF May, or when he shall begin busi-
ness, and each succeeding 1st of January, regis
ter with the District Collector an account of the
maine and residence of each person, firm or cor
a statement Of all the facts going to show the
amount Of tax upon such business for the past
future. At the time of such registry the taxes for
the year ending December 81, shall be paid to the
collector, the collector giving the person so paying
a copy of the registry and receipt for the taxes
SEC. 3. Any person failing for ten days to make
the registry and pay the tax required by the pre-
ceding section, shall pay three times the amount of
the specific tax on his business, and like sum for
every ten days of such failure.
Sec. 4. Except where herein otherwise provided,
there shall be separate registry and tax for each
business mentioned in the - section of this act
and for each place of conducting the same. When
the place Of business is changed there shall be
new registry, but additional tax. Upon the
death of person in registered business, or upon
the transfer of the business to another there shall
be new registry, but additional tax.
SEC. .. Upon each trade, business or occupation
hereinafter named the following taxes snail be levied
and paid each year, ending the 3lst Of pecem-
Der, viz:
/. Bankers shall pay FIVE hundred dollars and
twenty per cent. upon their gross profits. Every
person shall be deemed banker within the mean
ing of this act who keeps place Of business where
credits are opened in favor of any person, firm
corporation, by the deposit or collection of money
or currency, and who pays out or RENTS the same,
any part thereof, upon draft check order; but
this does not include banks legally authorized to
issue notes as circulation nor agents for the sale
facturerS
H. Auctioneers shall pay fifty dollars and two and
half per cent on the gross amount Of sales: Pro-
vi3ed That sales at auction of stocks Securi-
ties for moneys the tax shall be onefourth of one
per cent on the gross amount of sales Every per-
son is to be deemed auctIoneer whose occupation
is offer property to the highest bidder at public
outcry. No shall be LEVIED auction sales
made for dealers in business registered and taxed
and at their places of business upon official sales
at auction made by judicial executive officers, or
by personal representatives, guardians or COM
mittees.
ILL., Wholesale dealers in liquors of any and
every kind and description shall pay two hundred
dollars and five per cent the gross amount Of
sales. Every person except diStillers ard brewers
who shall sell offer TO sell at time than
three gallons Of any liquors or wines, shall be
deemed wholesale dealer. Persons selling such
liquors wines in quantities less than three gal
Ions. shall be deemed retail dealers
w. Retail dealers in liquor, including distilled
spirits, fermented liquors and wines of every de-
scripton, shall pay one hundred dollars and ten
per cent on the gross amount Of sales
V. Retail dealers shall pay fifty dollars, and
two and a'half per cent on gross amount of sales.
Persons selling groceries, goods wares or merchan-
die, other things Of foreign or domestic produc
ton, in less quantities than original pieces pack
ages shall be deemed q retail dealer Mechanics
selling the products Of their own their families
labor, shall be exempt from this tax
VI Wholesale dealers shall pay two hundred
dollars and two and a half per cent. on the gross
amount of sales.
VII. Pawn.brokers shall pay two hundred dol
lars and twenty per cent on amount Of profits.
WILL DiStillerS shall pay two hundred dollars
and twenty per cent. on gross amount of sales
Disters Of fruit, for ninety days or less shall pay
sixty dollars and fifty cents per gallon te first
ten Salo.s, and two dollars gallon on all beyond
; that quantity.
.IX. Brewers shall pay ono hundred dollars, and
two and half per cent on gross amount of sales.
" Keepers Of hotels, inns and tavcrnS shall pay
twenty dollars, and two and half per cent on the
; gross amount of realized business
NL Keepers of eating houses shall pay forty dol
! lars and two and half per cent Oh the gross
| amount Of their receipts
| XII Brokers shall pay two hundred dollars and
twenty per cent On the gross amount Of receipts
| realized.
XIII. Commercial brokers shall pay two hun
dred dollars and two and half per cent. upon all
sales made.
XIV. Tobacconists shall pay fifty dollars and
| two and half per cent on gross amount of sales.
| XN. Theatres shall pay FIVE hundred dollars and
five per cent on all receipts, which. tax shall be
! paid by the owner of the building. Each circus
Shall pay one hundred dollars and ten dollars for
each exhibition. Jugglers, and other persons ex-
I hibiting shows shall pay fifty dollars
XVII. Bowling Alleys and Billiard Rooms shall
! paw forty dollars for each alley or table.
XVIII Livery Stable keepers shall pay fifty
dollars and five per cent gross receipts.
XIX. Cattle brokers shall pay fifty dollars and
two and half per cent. on gross amount of sales.
+ XX. Butchers and bakers shall pay fifty dollars,
and one per cent on the gross amount of sales.
XXI. Pedlars shall pay fifty dollars and two and
half per cent on gross amount of sales.
| XXI. Apothecaries shall pay fifty dollars and
two aad half per cent on gross amount of sales.
XXIII Photographers shall pay fifty dollars and
two and half per cent on gross amount of sales.
XIV. Lawyers engaged in practice shall pay fif-
ty dollars and two apd half per cent on the gross
| amount Of receipts rom their profession
XVI. Confectionaries shall pay fifty dollars and
two and half per cent. on gross amount of sales.