Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1863-05-20
T.tA E,...1,


PRorosED Br lhr CuvyirrEE OF CONFERENCES OK
THE pART"FlI SESArK ANn HotSR OF hErHh-
sryrAr,y.s rolng AMENDMENT iAorosED BIT
rux St>,rr ro rmx x'EirL tlI. r. 49, To LAY
TAXES yri: ,uE C,.,v> i'.-i ..AeE. AND CAhhr
M rur GoygrxuExr or The CONFEDERATE
STATES;
SEC. l. That there shall! he lrried and collected
anon tho va,up OF all naval stores. salt, wnes
and .pirituous liquors, tobacco, mnnutacturod' OF
manufactured, cotton, wool, flour. sugar mo-
lasses. syrup, rice and other agricultural products
bcldtor owned or the first day of July next, ana
no, necessary for family consumption for the nneI
pirea portion OF the year eighteen nuncrea anu
sixty-three, and Of the growth or production oi
any Year preceding the year eighteen hundreG
and si.ty-thr,e, = tax of oisht per centum {; amt
on all moneys, bank notes or other currency on
hand or on deno.it on tho first day.of July neIt'
and IN the value of all credits on which the inter-
est has not been paid, held or owned oy any per
son. eo-partnership corporation on the nrs1 uaJ
of July next, and not employed in n business inc
income dcriyed from which is taxed unaef ''ne
provisions of this Act. there shall DO !sViea M".
collected 4 tax of one per cent: F'or'"e"' in"'
NIL moneys owned, hold, or deposited oeyohu LIZ
,;m;ts of the Confederate States, shall DO valued
OF tbe currert rate of exchange in Confederate
Trcn,urv notes, and the said tax shall he assessed
on the first day of July next, or as s"on Thereafter
", NAV be practicable. and be collected on the
tr,t dav of October next, or as SOON thereafter @s
may be practicable. ,a;
SEC 3 Every person engaged or.intonding to
cnguye in any business named in tho MIA section
of this Act, shall within sixty days alter the pa.-
sage of this Act, at the time oil beginnihg ous'-
ness. and 90 the first day of Jsnuary III e"ch year
thereafter register with the district colitceor III
such form MS tho Commissioner of Taxes shall
of fnen
nfa,,eh uer,on, firm or corporation engaged OF
interested in the business, with statement OF the
tim. for which, and the place AMI manner III
which the sam, is to be conducted, anu an olnef
f,cts yoiny 10 ascertain the amount oil LAX upon
such business for the past or Tue tulure,
- the provisions Of this Act AT tie tlihe Vi sucu
registry tl..e shall be paid to the collector Tue
,pccfc tax for the year, cHaing ON tue neA '".'!
e., Jnv of December, and such other tax "sint
IT,. due upon sales or receipts in such b"siaeSs, Il,
rho ,;mc of su.h registry, herein pr"videh' ahu
the collector shm give to the person making sue"
r.-i,,rv n copy ,hcrcof. with l. receipt Tor Tue
amount of tax then paid.
SEC. g. Any persun failing to make the reg s.ry'
and TO nav the tax required by the pfcceo'"s
scc,i,n, shall in addition 10 a.. o'h.r taSss uPo"
hi. hu mess imposed by this Act, pay douoie Tue
amount "f 'hs specified ia on sue" business """
. III. sum fr every thirty days of such allure.
S,c. !. Excc,t where herein otherwise pr"v'-
d;d ,bcr. shall bc 4 separate registry AMI tax inr
,h u.insss mentioned in the ti:th sectioh ot lh'S
Ar, md for each pl zee u! conducting the salnc
Lpl un tax shall bc required r the ihere s,of'se
,f yonds nj place other than ihe registered P'"'e
,,f business. Upon every change In t'e piace .:
c,u,iu,;ipy - registered business there snail DC
n.,, registry, but TAO a'iditional tax Shaii DC re-
uu;rcd. Upon the death "t ANY person c"nu"c'
Inv n business registered aud taxed MS herein
th
.ra,b,r m. business shall not be subjected To any
,,.Il,,n,,i tax. but there shall be new registry
in ,l.. maine of the pcrson authnrlzA Dy law u"
continue the hnsincsS.
Src 4. That upon each trade business or oc-
cuuati,n n hereinafter named, the following "A's
shall he levied and paid for tho year euu'hh oo
the thirty. first of December. eish'ech nu'ure"
and sixty-three and for each anu every year
thereafter, W.: e, ,u r.
7 E,uhe,s shall! pay FIVE hundred collars. Eve
-, ,...r>,, shall be deemed n banker within the
,o,.niry of this Ac; who keep. plsce of bull
NJ. wb.re credits arr opened i'll favor o' any
s,,.r.ons firm or rorporation, by the deposit or
..,l..etie, Of money or currency. and byoyhom
81. .,,, mr. ANY pnrt thereof shall be paid out or
creditor: Jai mot to nefs any bahk fegf sfE
III, riz.d 10 i.su. notes as circulation, nor agents
for tho sale OF merchandise Tor account o prodn-
GERS or manufac' urers
III Auct;oncers shall Jay fifty dollars and two
and balf per centum on the grss amount Oh
sales made Pror;Ged, kooerer, That Oh Al sale
al auctun uf stuck ur securities ior money tne
tax shall be one fourth ot one cr ceh'uin o. 'ne
vr,,s, amount of sales. Every person sha!l be
i.emei an auctioneer, within the meaning ot ms
acr. whose occupation it is TO offer PROPERTY i"r
s,l. 70 IN. hyLcat or best bidder nj ublic outcry.
The tax upon the auctioners shah ee d"eu'ea u
tax upon the personal privilege, 10 he Paiu oy
each individual engaged in the business. ana
without regard TO tho place at when inc s"u'e 10
conducted. No tax shall be r:4uircu upon oue,
4, n sales made for dealers in business registered
and taxed, aud at their places CT business or upon
of6c;al sales ut auction made by Judicial or e1ccu-
tive officers or by personal representatives. guar
diaus OF committees.
III. Wholesale dealers in liquors Of any and
every description, including distilled spirits,
f.rmented liquor, and wines of nll kinds shall
pay two hundred dollars, and hre per ceh'um on
thc gross amount Of sales nude. Every pers 'h'
other than tho dis ller or brcwcr who shall soil or
,H.r for sale any such liquors or wines, IN guam
t,;sx Of moro than three gallons ut one time, 10
the snno purchaser, shall be regarded rs whole
salo dealer in liquors within the meaning OF this
Act All persons who shall sell or offer Tor sale
INV such LIQUORS or wines, in quantities less than
three gallons ut one time to the same person, shall
bc regarded rs . retail dealer in liquors.
w. Retail dealers i'll liquor, inciuaihs ai''ii'eu
spirit,. fermonted liquors and wines Of every
description, shall pay one hundred dollars aud
,cn ner eenium ON the gross amount OF all salei
made.
V. Retail dealers shall pay 6fty dollars and two
and half per centum on tho gross amount o
sales made Every person whose business or
occupation it is to sell offer to soil grocorles, OF
any goods, wnres. merchandise or other things ot
foreign or domestic production, in less quantities
than a whole original piece "r package at ono
time to the same person. mot including wines
spirituous or malt liquors,) shall be regarded US
retail dealor under this Act: Iroridcd, horerer
Tba. any merchant who shall sell only the pro
ducts of the labor Of himself aud his own family
shall be exempt from this tax
VI Wholesale dealers shall pay two hundred
dollars and two anI halt pcr centum on the
gross amount Of sales made. Every person, whose
business or occupation it is to sell or offer to sci
groceries, or any goods, wares or merchandise, u
foreign or domestic production, by one or more
original packako or piece at one time to tho same
purchaser, not including wines, spirituous or NAL
iiuuors. shall he deemed rs wholesale deaie
under thiu Act; but, having been registered rs
wholesale dealer, such pcrs n may also sell 81
aforesaid as rotairr
VII. Pawubrok,rs shall pay two hundred dol
lars. Evcry person, whose business or occupation
it il to take or receive. by way Of pledge, favo
y,uls wurcs q merchandise