Abbeville press. [volume] (Abbeville, S.C.) 1860-1869, 1863-08-07

harness - the Government, decided to bo
Wholesale dealers, anh liable TO registry
and tax as such. IL. Banks, issuing notes
OF c'rculn'l"n, 90 not register, but they
! pay upon their pr fits, rs follows: They
Shall i'serV', rs tax, enc tenth Of their
annual earnings, Gncluding their dividends
and reserve lu:.'!S,) but if these shall gain a
proft OF more than ID and less than 20.
pr cen'. upon capital stocI, pail in, then
one .r':hth 0! said earnings 10 be set arart,
sail be pad asa tax; and if over 20 pcr
cent, then one sixth as tax. l3. Tho.
same as to all o.hcr corporations or Joint
stock companies. ii. The Tax shall 10.
; levied 'y per ccntagr, according to the
amount ol Income, on lhc l>t OF .T,,uuar~,.
lSGl, Oh AL Incomes derived dur;pr tho
current year OF 1868. l5. All profit,
derived 10y amy person, from ,l.y sales Of
al: property, real or personal, in the year
1853, viii lie returned and taxed as in
come: whether these rruii.s be rla.le from
the sales Of !aals AMI negroes or other.
wise. lG. All lands that are cultivated
an'i therefore contribute to the tay. in
t'"1, WI not be assessed for 4 rental. II:
l;ic assessor slla! require every person to
"av. upon oath, whether he has made any
pr''!! iron, any calling, transaction, spccu.
, Et1u. "r made amy money during the
T"ar 1853, &c rt saarics,) from any
) source "lit'"vcr, aI j! it amona.s in the
wE"'c', t. $500 he shall lie taxed on it as
,n"v.nr. This "a: Will To collected, lst Of
january, 1864.
! Y. Class y Tax on certain epconla-
, .!"n'. The 10Th section Of The Act, coy-
:ring !h;s class, Explains itself. |. All
prrs"n+ WHO have ;utlr profits; by purchase
;'''i sale, t.? tie EcHr lSG2, Of the following
articles, 'l'nr, corn, bacon, polk, oats,
hay, lice, a,l', iron, or The manufactures Of
!:on, sugar, mola"ae3 made Of cane, wooden
cloth, shoe, boJ's, bakcts and cotton
cio,h, sill pay tag Of 10 per cent. G.
II the purchase ;.ul sale were made by O.
.'ti1ii merchant in the due course OF rcr-
2!1T T:!='! brsac,e, he is aot taxed. 3. a.
r"r''!!i retail IA, :c!,au., dealing in ole or
more "t the "i'c:cs jus. named, who has
%oc out oi his hnn an! purchased and
:ri>i sonr or all Of the other articles named.
u II he taxed upon the profits Oh s;lGlLE.r-
L .!e%. i. y retail dry goods mevt:,an.
viii be taxed on las prui;;s on s.At, bacon
g., ard a grocer Oh his .pecifat;ons in
cotton t!oth, ,Ec. 5. All psrsaS.s buying
and selling auy Of these ariic!cSby whole,
sale, that Is to say. hy carSo:s 10: in Whole
Packages, will be taxed on his profits at 10
Der cent. 6. All psrsons sc'liny any of
these articles at auction, thereby making
profits will be taxed 1T 10 per cent. Z.
+; TGis tax will have to Lc returned and COL
!rc'el on The LIST day of July, 1865, or as
soon thereafter rs possible, and will not
coniinLe longer tlan the present year.
II. CLAss.--A tax in kind. This tax
is very clearly dci.acJ in the kct, I'll sec)
! the only trouble is in hating It properly
enforced. The Act states what articles of
. produce shall be taxed, and in what pro-
! portion. ]. Some Of The productions taxed
III this way are obviously SO pcrshable
'at 'li&y cannot.:;o removed, (sweet po-
t'L"cs) nor used, except wlrre produced in
th1 imincdiate vir!nity Of IN army, and in
such cases Iy d;;.eciicn Of the Secretary Of
the Treasury ll.cy'wil te ca:L :or in value
':y The tax layer, or sold by IT,: objection
OF the Secretary Of War, as The case NAV
hr. ,. The planter or f:.,mer shall tako
out fist what tie Act allows fer his f,mi.
lv, then the on".cnth shall be levied up-
on the crop as tag, and, the remaining
n'ne-icntEs shall 60 to the producer for his
profits or tLe supp 'rt of his plantation or
farm. ;. In this Section tie word "or"
must be construed "and''-,he tax payer
can take lOC bushels Of corn and SO BUSH
els OF wheat. 1. In case Of absence of tax
payer Or disagreement, he must then make
personal inspection and proceed as the Act
directs. 5. The produce will have to be
returned and assessed as soon as harvested.
G.. On the lst March, 1864, every planter
or farmer shall return to tho Assessor for
his District the number and weight Of
hogs slaughtered between the 24,h Ap il
p: 1868, and The lst March, 1864, and he
return o: estimate shall be delivered to The
! Cnar:crmastcr, and the planter, farmer or
Srazicr, instead OF delivering one.tenth Of
such freshly killed pork, shall deliver cured
bacon at the rate Of GO lbs. Of bacon for
every 100 light Of INSURED pork; thus If
his oHctenth Of uncured pork is 1000 lbs
his equivalent in cured bacon will be GOO
lbs. 7. Tie business. Of gathering the tax
in kind will be intrusted to Post Quarter
masters and their agents. 8. The Colec-
;ors m; Assessors working under this
Office will be confined to their assessments,
and to their lists and books, and to the care
and preservation Of such receipts and other
pap"ls as will show the amount Of individ.
ual assessments, and the aggregates in their
respective Districts. 8. Minute and par
t!cnlar Instructions cannot now be given in
these particulars, until the forms to be
used are received from the Commissioner
Of Taxes, 10 whom the Act refers all such
matters OF detail respecting how the work
e to be performed.
/ JOS. DANIEL POPE,
! State Collector.