The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-10-06

which was passed by the Confederate Congress on
the Goth of April, 1868:
1t imposes a tax of eight per cent. upon the value
of all naval stores, salt, wines and spirltuous
liquors, tobacco manufactured or manufactured,
cotton, wool, -four, sugar. moasses 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 the year
1863, and of the growth or production OF any year
preceding the year 1863; and a tax of one per
cent upon all moneys. bank notes other cur
rency, on hand or on deposit on the LIST of July
next and on the value Of all credits on which the
interest has not been paid and not employed In a
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 LIST day of October next
or as soon thereafter may be possible.
Section 5th imposes the following taxes for the
year ending the 3Ist of December, 1868, and for
each year thereafter:
Bankers shall pay S5OO. Auctioneers, retail
de alers tobacconsts brokers. apothe
carries, photographers and confectioners, $50, and
81 per centum on the gross amount OF sales made.
Wholesale dealers in liquors 5000, and per
centum 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 % per centum
Pawn brokers, money and exchange brokers S2OO
Distillers 5000 and 20 per centum. Brewers
$780, and % per centum.
Hotels, inns, taverns and eating houses-hrst
class $500; second class, $500; third class, $500;
fourth class 800; fifth class, $50. Every house
where food refreshments are sold and every
boarding house where there shall be six boarders
or more, shall be deemed to be an eating-h house
under this act
Commercial brokers commission merchants
5000 and p per centnm.
Theatres, $500 and 5 per centum on all receipts.
N
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 one per centum.
All persons engaged, intending to engage, in
any business named in the 5th section, shall, within
sixty days after the passage of the act, at the
time of beginning business, and on the LIST of Janu
airy in each year thereafter, register with the dis
trict collector a true account of the name and resi-
dence of each person, firm corporation engaged
or interested in the business with a 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
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 on 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
storage of goods at place other than the registered
place of business. new registry required upon
every change in the place of conducting q regis
tered business, upon the death of any person con-
Quoting the same, upon the transfer of the bust
ness to another but no additional tax.
Every persen registered and taxed is required to
make returns of the gross amount of sales from the
passage of the act to the 30th 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 no taxes shall be
imposed the salary of any person receiving a
salary not exceeding $l.OOOper annum, at like
rate for another period of time. longer shorter
The tax annual incomes, between $500 and
s 800 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 $4,000 and SIS, OOO
ten per cent; between $4,000 and 1O.OOG 124 per
cent; $4,000 fifteen per cent; subject to the
following deductions: on incomes derived from
rents of real estate, manufacturing and mining
establishments &C., a sum sufficient for necessary
annual repairs; incomes from any mining or
manufacturing business the rent (f rented) cost of
labor actually hired and raw material; on incomes
from navigating enterprises, the hire of the vessels
or allowance for wear and tear of the same not
ceeding ten per cent; on income derived from the
sale of merchandise any other property. the
prime cost cost of transportation salaries of clerks
and rent of building; on incomes from any other
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-eighth to be paid: if
more than twenty per cent, e-sixth. The tax to
be collected on 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 or the manufactures of
IRON sugar, moasses made of cane, butter, WOODEN
cloths. shoes. boots, blankets ana 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. or fifty bushels wheat, pro-
dueed 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 one tenth thereof
Every farmer. planter, grazer 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 cultivation. and asses to
be paid by the owners of the same. beeves sold to
be taxed as income.
Trustees. guardians, &C.. are responsible for.
taxes due from estates, DC, under their control
All hospitals. insane, deaf %and charitable asv
lums, churches, schools and colleges are exempt
from taxation.