The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-05-12
THE CONFEDERATE TAx-BILL.


the Goth of April, 1863:
It imposes a tax of eight per cent upon the value
of all naval stores, salt, wines and spirituous
liouors tobacco manufactured or manufactured,
cotton WOOL four sugar. molasses. syrup, rice, and
other agricultural products held or owned on the
first 6ay of July next and not necessary for family
consumption for the unexpired portion Of theyear
1853, and of the growth production of any year
preceding the year 1868; and tax of one per
cent. upon all moneys. bank notes or other cur
rency on hand deposit the LIST 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 LIST day OF
July, and collected the lst day of October next,
as soon thereafter as may be possible
Section 5th imposes the following taxes for the
year ending the 3lst OF December 1905, ana LOT
each year thereafter:
Bankers shall pay $500. Auctioneers, retail
Dealers tobacconists, brokers, apothe
carries, photographers. and confectoners, $50, and
% per centum on the gross amount OF sales mace.
Wholesale dealers in liquors $500. and per
centum gross amount of sales. Retail dealers in
liquors. $780, and 10 per centum on gross amount OF
sales Wholesale dealers in groceries. goods,
wares, merchandise, etc., $500, and - per centum
Pawn brokers, money and exchange brokers $500.
Distillers, 5000 and 20 per centum. Brewers,
$780, and 81 per centum.
Hotels, inns, taverns and eating houses-first
class $500; second class, $500; third Glass; $500;
fourth class, 500; fifth class, $50. Every house
where food refreshments sold, and every
boarding house where there shall be six boarders
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 on all pts.
Each circus 500, and $40 for each exhibition.
Jugglers and other persons exhibiting shows SoO
Bowling alleys and billiard rooms, $40 for each
alley OF table registered. Livery stable keepers,
lawyers, physicians surgeons and dentists, $50.
Butchers and bakers, $50 and one per centum.
All persons engaged, intending to engage, in
any business named in the 9Th section, shall, within
sixty days after the passage OF the act, or at the
time Of beginning business and on the LIST of Janu
airy in each year thereafter, register with the dis
trct collector true account Of the name and resi-
dence of each person. firm or corporation engaged
interested in the business, with statement of
the time for which, and the place and manner in
which the same is to be conducted, &c. At the
time of the registry there shall be paid the specific
tax for the year ending on the next 3lst of Deem
Der, and such other tax may be due upon sales
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,
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 for mere
storage of goods at place other than the registered
place of business. A registry required upon
every change in the place of conducting regis !
tered business, upon the death of any person con-
Quoting the same, upon the transfer of the bust
ness to another, but additional tax.
Every person registered and taxed is required to
make returns of the gross amount of sales from the
passage of the act to the 3Oth of June, and every
three months thereafter.
A tax upon all salaries, except of persons in the
military naval service, of per cent when not |
exceeding $500, and two per cent upon an excess
over that amount Provided that taxes shall be
imposed on the salary of any person receiving |
salary not exceeding $1,000 per annum, or at like
rate for another period of time longer or shorter
The tax on annual incomes, between $500 and
s 500. shall be five per cent? between $500 and
$4,000. FIVE per cent on the first 81 500 and ten
per cent the excess between 5000 and S.. 900,
ten per cent? between $4,000 and 10000, 124 per
cent; $4,000 fifteen per cent; subject to the
following deductions: incomes derived from
rents of real estate, manufacturing and mining
&C., sufficient for necessary
annual repairs; incomes from any mining or
manufacturing business the rent f rented) cost of
labor actually hired. and material; on incomes
from navigating enterprises, the hire of the vessels
or allowance for wear and tear of the same not ex-
ceeding ten per cent; on income derived from the
sale of merchandise or any other property. the
prime cost cost of transportation salaries of clerks
occupations the salaries of clerks rent of bor
material, &C. and in of mutual insurance COM
panes the amount of loss paid by them during the
year. Incomes derived from other sources are sub
ject to deduction whate yer.
All joint stock companies and corporations shall
pay one-tenth of the dividend and reserved fund
annually. If the annual earnings shall give
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-sixth. The tax to
be collected the LIST of January next and of
each year thereafter.
tax of ten per cent. on all profits in 1862 by
the purchase and sale of flour. corn, Bacon pork
oats, hay. rice, salt, iron the 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 I
hundred bushels corn. fifty bushels wheat, pro-
duced this year, shall pay and deliver to the Con
federate Government 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, grazer one-tenth of
the hogs slaughtered by him, in cured bacon at the
rate of bO pounds of bacon to 100 pounds of pork;
one per cent upon the value of all neat cattle
horses, mules not used IN cultivation, and asses to
De paid by the owners of The same. beeyes sold to
be taxed income. ~. III. ....~. E-Se,
Trustees, guardians, &C., are responsible for
taxes due from estates, &c, under their control
All hospitals, insane, deaf, and charitable asy-
lums, churches, schools and colleges are EXEMPT
from taxation. -
his act to be in force for two years from the ex-
Plratlon OF the present year. unless sooner