The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-09-01
THE CONFEDERATE TAx-BILL.

the Goth of April, 1865
1t imposes tax of eight per cent. upon the value
of all naval stores. salt. wines and sPirituous
liquors tobacco manufactured manufactured,
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
cnn>un ptionfor the unPXpired portion OF the year
1868. and Of the growth or production OF any year
preceding the year 1868; and tax of one per
cent upon all moneys. bank notes or other cur
rcncy. OH hand deposit on the LIST OF July
next; and on the value of alF 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 or deposited beyond the imits
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 lst day of October next,
or as soon thereafter may be possible
Section 9TH imposes the following taxes for the
year ending the 3lst of December, 1868, and for
' BANKERS Ike shall pay $500. Auctioneers, retail
de aers tobacconiss, pedars cattle brokers' apothe
carries. photographers and confectioners $50 and.
/ q per centum the gross amount OF sales made.
! Wholesale dealers in liquors $500, and 5 per
eentum gross amount Of sales Retail dealers in
liquors, $780, and 10 per centum gross amount of
/ sales. Wholesale dealers in groceries, goods,
wares merchandise, etc, $500, and 2! per centnm.
| Pawn brokers' money and exchange brokers $500.
! Dstillers. 5000 and 20 per eentum. Brewers,
SlOD and % per centum.
/ Hotels. inns, taverns and eating houses-frst
class $500; second class $500; third class, 500;
f,ur.h class. $lO0 fifth class, $50. Every house
where food or refreshments are Sold. and eveGy
boarding house where there shall be six boarders
or more, shall be deemed to be eating house
under this act.
Commercial brokers or commission merchants
5000 and q per centnm.
! Theatres, $500 and per centum on all receipts.
Each circus, $lO0, and so for each exhibition.
Jugglers and other perso 'e1hs3iti:'g shows $50
Bowling alleys and billiard rooms, $40 for each
alley: table registered Livery stable keepers.
lawyers. ply sicians surgeons and dentists, $50.
Butchers and bakers, $50 and one per eentum.
/ All persons engaged, intending to engage, III
any business named in the 5th section. shall within
sixty days after the passage Of the act, at the
time of beginning business, aud on the Ist 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 corporation engaged
or interested in the business, with statement of
the time for which, and the place and 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 the next 81 of Deem
ber and sach other tax may be due upon sales
or receipts i'm such business.
| ANY person failing to make such registry and
| pay such fax 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 sum for every thirty days of such failure.
Requires separate registry and tax for each
business mentioned in the 9th section. and for each
storage of goods 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
Quoting the same, upon the transfer of the bust
| NESS another. but 10 additional tax
Every person registered and taxed is required to
make of the gross amount of sales from the
passage of the act to the 3Oth Of June, and every
| three months thereafter.
tax upon all salaries. except of persons in the
military or naval service of | per cent when not
exceeding Sl,5OO, and two per cent upon excess
over that amount Provided, that taxes shall be
Imposed the salary of any person receiving a
salary exceeding s 900 per ann0m at like
for another period of time, longer shorter.
! The tax annual incomes, between $500 and
81 500. shall be FIVE per cent; between $1,000 and
5000. five per cent the first 500 and ten
per cent the excess; between SO 600 and IS 900,
| ten per cent between $4,000 and 10000. I24 per
cent; s iOO0O fifteen per cent subject to the
! following deductions: on incomes derived from
. rents of real estate. inaDUfacturug and mining
| establishments, &c. sufficient for necessary
| annual repairs; on incomes from any mining or
manufacturing business the rent (if rentcd) cost of
labor actually hired and raw material; on incomes
from navigating enterprises, the hire of the vessels
or allowance for and tear of the same,
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
and rent of building; incomes from any other
occupations the salaries of clerks rent cost of labor
material, &c. aud in case of mutual Insurance com
panies the amount of loss paid by them during the
| year. Incomes derived from other sources are sub
| icct to no deduction whateyer.-
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-eigith 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 or the manufactures of
iron. sugar, moasses made Of cans butter, WOODEN
cloths. shoes. boots, blankets and cotton cloths
This IL not to apply to regular retail business.
Zach farmer after reser.ing 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 ana 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 beans he shall deliver tenth thereof
Every farmer. flanter, or grazier, one tenth Of
the hogs slaughtered by him, in cured bacon at the
rate of 90 pounds of bacon to 100 pounds of pork.
one per cent upon the value of all neat cattle
horses, mules not used in.cutivaton. and asses to
be paid by the of the same. beeyes sold 70
be taxed as income.
Trustees, guardians, &c. are responsible for
taxes due from estates, &c. uader their control
All hospitals, insane. deaf. and charitable asv |
huns churches. schools and colleges are EXEMPT |
from taxation.
!, e L