Weekly standard. [volume] (Raleigh, N.C.) 1858-1865, 1863-05-27
or shall be REGARDED as livery stable keeper nnoer

per cent on the gross amount of sales made Any pe
sale in open market or otherwise the f.sh Of CATTLE hoss
or Sheep shall be deemed butcher under this Act ana
any person whose business is to bake and SELL OF
Xxx. Pedlars shall pay $50, and 21s per cent on ,de
gross sales Any person. except persons engaged IN
ling exclusively periodicals. books newspapers ho
in the Confederate States Bibles or religious tracts
SELLS offers $751; at RETAIL goods wares or otneI u
modties travelling with his goods from place 70
the street. or through different parts Of the Tbst ay
pedlar who SELLS or offers to SELL dry goods a.
domestic BY original pieces or PACKAGES a.
shall pay $780, and cent on the gross sales an%
the person who peddes ewery shall pay $oG ana "a PEI
cenum the gross sales The tax upon pedars sna Dc
deemed tax upon the personal privilege to De pau "
each individual engaged the business without regard 10
place at which the same is conducted. -,
the ross Of ssas made Every person who keeps
shop orjbuilding where medicines are compounded or
prepared according to prescriptions OF physcans, ana
XXI Photographers shall pay the sum of $50, and "a
per gross amount OF sales made Any person
or persons who makes for sale photographs amoroPes
dguerreoypes pictures glass metal paper or DINER
material by the action of light shall be regarded Pho
tographer under this Act.
Kill Lawyers actually engaged in practice shall pay
to prosecute or defend Court of Record or
other judicial tribunal of the Confederate States or OF
STATE give advice in to causes or ,sSp the
meaning of this Act.
XIV Physicians, surgeons and deptiss actually en-
gagged in practice shall pay S5O. Every person whose
business u.s. for fee reward 10 prescribe remedies or
perform surgical operations for The cure OF any Doohy
disease aing, shall be deemed physician surgeon or
dentist within the meaning of this Act as the case may
be- and The provisions of paragraph No. Il shall not ex
tend to physicians who keep hand medicines solely for
the purpose of making their own prescriptions Tor tne
patents The tax upon lawyers physicians surgeons
and dentists shall bs deemed upon the personal priv
ilege be paid by each individual in the business and
without regard to the place at which the same
y fhA n
apply to physicians and surgeons exclusively engaged IN
the Confederate service.
XIV Confec,ioners shall pay $50 and ~ per cent on
the gross of sales Every person who sells at re-
confectionery sweetreas coms and other cofecis in
any building, shall be regarded as conectoner under
this Act.
SEC g. And every person registered and taxed upon the
gross Of sales aforesaid, shall be required on
the day of july 1865, make list return TO the
assessor of the district of the gross amount OF such sales
aforesaid to wit From the Passage "f this Act to The
18th day of june 1865 inclusive and at the end Of every
three months within ten days thereafter after the said
st day of July, 1865 make list return 10 tie assessor
of the district of The gross amount of such sales madt AS
aforesaid with the of which has accrued, or
should thereon which list shall have annexed there
to declaration under oath. or art rmallon, in form Or
manner as may be prescribed BY the Commissioner of
Taxes that the true and correct and shall at the
time aforesaid pay to the collector the amount Of
hereupon aforesaid and in default thereof sha
pay penalty i'll double the amuua, of the tax.
SEC. Z. That upon the salaries of all saiared persons
serving IN any Capacity Whatever, except upon salaries OF
persons 10 the military or naval services, there snail be
levied and Collected tax Of uae per cent the gross
amount Of such Saury, when not exceeding 81 $50 and
per cent. upon that amount be levied
and collected at the end of each year. the pre-
scrbed tor other enumerated TIN, Act: PrOciIsi
That no taxes shall be imposed by virtue of this Act
the salary of any person Receiving SALARY exceeding
$1,000 per AMMAN, or at like re for another period Of
time, longer or shorter.
SEc. That the Secretary of the Treasury shall cause to
be assessed and ascertanr the LIST of January next
Soon thereafter practicable the and profits
cd hy
"n from every occupation, enu ymen; business whe-
Their registered cot which they may have been eu
gagged. and hou every Investment Of labor skill properly
Or money and the income ana pronts derived from
source Whatever except sdles during calendar year
preceding the LIST dav January next and the SAID
and pro1S Snai be assessed and taxed IN
manner hereafter prescribed.
Ii the income be derived from the rents of houses
lands tensnl.hts manufacturing mining esab shmenis
hxtufes and machinery, mis-, springs Of suit OIL
Veins Oh COAL iron or other minerals there shall be deduct
Ell from the gross amount OF the annual rent sum sul
Gent for The necessary annual REPAIRS exceeding 10
per cent on said rent except that the derived
houses shall be subject to deduction exceeding
cent for annual REPAIRS
H. If tine income be derived from any manufacturing or
mining business there shall be deducted from the gross
value vi the products OF the first the rent of the es
adjustment and h1ures if actually rented and not cwned
b the person prosecuting the business second the cost
OF the labor actually hired and paid for third the actual
cost Of the raw material purchased and nufacured
ILL., If the income be derived from n satlns enterprises
tcfe snail De Deducted om the gross earnings Including
the value OF iTsgh's on goods shipped by the person
nng the vessel the hire Of boat vessel II no, owned
by tue person running the ZANE, if owned BY him rr
s"nabe allowance for the and of the same not
exceeding 10 per cent per annu and also the cas-, ,f
ming the boat vessel.
~ If the income be derived BY the tax payer from boat
Or SUPP budding there sha! be deducted from the gross IT,
eepts OF nus occupation, Including the value Of the ship
when hnished, built for himself the clst of the labor &C.
tuay hired and paid by himself and the prime cost of the
materials, if purchased BY him.
If the income be derived by the payer from the
N anv nt,a
al there shall be deducted from the gross amount Of sales
the prime cost OF the property so!d Including the Cost of
transportation, salaries OF clerks actually paid and tn. rent
ed by himself
vi If the income be derived by the tax payer from
oIher oecnpaton profession employment or business,
there snail be deducted from the gross amount of fees
compensation profits, earnings commissions the sala
ries OF clerks actually paid the rent of the Office or
oher building used in the business if hired and not owned
by himself he cost of labor actually paid and not owned
by himself and the cost of material other than machinery
purchased for the of his business or to be
mo some other orn'n the course Of his business; and
es pslo by them during the year. The income derived
from all other sources shall be subject to no deduction
whatever Nor shall foreigners be subec: to tax from
any other income than that derived from property owned
or occupations or empOyments pursued by them within
the C0nederae States and in estimating income there
Shall be included the value of The estimated annual rental
OF all dwellings, houses, buildings building lots in
Cities towns or villages occupied by the owner, or nad
and not occupied or hired and the value Of the
n"ai hlIe Vi all saves not engaged plantations or
FARMS apd not employed some business or occunaton
the profits OF which are taxed income under this
When the income shall be thus ascertaned ali of those
which do not exceed $500 per annum shall be exempt
RON axatlon On all incomes received during the year
over $500 and not exceeding 81 500 tax of per cent
shall be paid; on all incomes sls"s and less than
s3Oo0 per cent shall be paid the first 800 and 10
per cent on the excess all incomes Of or over RI 600
and less than $1,000 tax of 10 per cent shall be mad
on al incomes OF or over and less than
tax Of ls per cent shall be paid and all incomes Of
or over $4,000 tax of Is per shall be paid All
joint stock companies aud corporations shall reserve
tenth OF the annual earnings set apart for dividend aud
reserved fund to be paid the collector of the Confd
crate Tux and the dividend then paid the stockholders
snail not De estimated as part OF his income the pur-
their income and profits derived from any other
Whatever and in doing shall first state the gross
amount OF their receipts individuals or members of
hrm or partnership, and also state particularly each item
for which deduction is to be made and the amount tn he
deducted for it, ProOiaed That the incsme. profits
deemed to include the products of land which are taxed
IN klnd as hereinafter described Proydsd further That
IN case the annual earnings Of said joint stock
afn on set apart aforesaid shall give profit
their capital stock paid in oneeigh of said m 40 ai