The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-12-15
rHE coNFEDRRAPE FAx-BILL.

It imposes a tax of eight per cent. upon fhe value
of all naval stores salt, wines and spirituous
liquors, tobacco manufactured or unmannfactured.
cotton wool, honr, sugar. molasses syrup rice, and
other agricultural products, held or owned on the
FIRST day 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 1868; and tax of one per
cent upon all moneys. bank notes or other cur
rency, on hand or ON deposit on the LIST of Jnly
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, thai all
moneys owned. held or deposited beyond the limits
of the Confederate States shall be~valued at Tho
current rate of exchange in Confederate Treasury
notes. The tax to be assessed on the 1st day of
July and collected on the LIST day OF October next
or as soon thereafter may be possible
Section 5th imposes the following taxes for the
year ending the 3lst of December, 1863, and for
each year thereafter:
Bankers shall pay $500. Auctioneers, retail
de aers tobacconisfs pedars cattle brokers' apothe
carries, photographers. and confectionery S5O, and
"a per centum the gross amount of Sales made
Wholesale dealers in liquors 5000, and per
centum on gross amount of sales. Retail dealers in
liquors. 500, and 10 per centum gross amount of
sales Wholesale dealers in groceries. goods
wares, merchandise, ETC., 5000, and "a per centum
Pawn brokers. money and exchange brokers. 5000
Distillers $500 and 20 per centnm. Brewers,
$780, and "a per centnm.
Hotels, inns, .tayerns and eating hOuses-hrsf
class $500; second class, $500; third class, $500;
fourth class 800; fifth class, $50. Every house
where food or refreshments are sold and every
boarding house whefe there shall be six boarders
or more, shall be deemed to be eating house
under this act
Commercial brokers commission merchants
5000 and 81 per centum.
Theatres, $500 and 5 per centum all receipts
Each circus 500, and $40 for each exhibition.
Jugglers and other persons exhibiting shows, $50.
Bowling alleys and billiard rooms. $40 for each
alleyor table registered. Livery stable Keepers
lawyers, physicians, surgeons and dentists, $50.
Butchers and bakers, $50 and per centum.
All persons engaged, or 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 Jana
airy in each year thereafter, register with the dis
trct 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 is to be conducted, DC. At the
time of the registry there shall be paid the specific
tax for the year ending the next 81 of Decem-
Der, and such other tax may be due upon sales
or receipts in such business.
Any person failing to make such registry and
nav 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, aud for each
place of conducting the same; but tax for mere
storage of goods at place other than the registered
place of business. A new 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 no 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 goth 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 $780, and two per cent upon excess
that amount. Provided, that no taxes shall be
imposed on the salary of any person receiving a
salary not exceeding $1,000 per annum, or at like
rate for another period of time longer or shorter
The tax annual incomes, between $500 and
800 shall be five per cent; between 81 500 and
$4,000 five per cent on the first 1880 and ten
per cent OH the excess; between $4,000 and $5, OOO
ten per cent; between S., 900 and 10000 I24 per
cent; over $4,000 fifteen per cent; subject to the
following deductons:' incomes derived from
rents of real estate, manufacturing and mining
establishments &C., sum sufficient for necessary
annual REPAIRS incomes from any mining or
manufacturing business the rent (f rehted) cost of
labor actually hired. and material; on incomes
from navigating enterprises, the hire of the vessels
allowance for wear and tear of the same> not ex
ceeding ten per cent; on income derived from the
sale of mercha ndize or any other property, the
prime cost cost of transportation salaries of clerks
and rent of building; incomes from any other
cupation 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
ject 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
profit of more than ten aud less than twenty per
cent on capital stock, one-eighth 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.
tax of ten per cent. on 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, molasses madesof 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
hundred bushels cors. fifty bushels wheat, pro-
duced this year, shall pay and deliver to the Con
federate Government onet tenth of the grain pota-
toes. forage, sugar. molasses, cotton, wool and
tobacco produced. After reservng twenty bushels
peas or beans he shall deliver one tenth thereof
Every farmer. planter. grazier, one tenth of
the hog slaughtered by hm~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 cultiva and asses to
be pa4l by the owners of the same beeves sold to
be taxed as income.
Trustees guardians, &c.. responsible for !
taxes due from estates, &c, under their control |
All hospitals, insane. deaf, and charitable asy-
lums, churches schools aud colleges are exempt |
from taxation.
This act to be in force for two years from the ex-
pration Of the present year. unless sooner repealed
but the tax on naval stores, -four, wool, cotton
~~1I III. Ia