The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1864-09-20


The Congress of the Confederate States of America
do enact That whenever the usually travelled routes
betw cen the homes of members of Congress and the
capital nterered with by the enemy, it shall be
the duty of military commanders facilitate the pass
age of members and delegates going to or returning
from Congress, by furnishing transportation in kind
any distances which they may state i'll writing
they provide themselves with transportation;
and such written application, endorsed FURNISHED" by
the party receiving the ansportation shall be accept
ed sufficient voucher for the expenditure of the Of
| feer in furnishing the
Approved June g. 1864. 80
THE NEW TAX BILL
An Act to lag additional tares for the common de-
fence and support Of the Government.
Sec. l. The Congress of the Confederate States
of America do enact, That in addition to the taxes
levied by the 'act to lay taxes for the common de-
fence and to carry on the Government of the Cen
federate States approved 24th of April, 1868.
there shall be levied, from the passage of this act,
the subjects of taxation hereafter mentioned and
collected from every person. partnership, assoc
citation corporation, liable thereto, taxes fol-
lows, to wit
i. Upon the value of property, real personal and
mixed of every kind and description. not hereinaf
ter exempted taxed at different rate. five per
cent Provided, that from this tax the value of
property, employed in agriculture, shall be deduct
ed the value of the in kind delivered therefrom
assessed under the law imposing it, and delivered
to the Government Provided, that no credit shall
be allowed beyond five per cent.
II. On the value of gold and silver and
plate, jewels. jewelry and watches. ten per cent
Ill. The value of property taxed under this
ton shall be assessed the basis of the market
value OF the similar property in the neigh
borhood where assessed in the year 1860 except in
cases whers land, slaves. cotton tobacco have
been purchased siuce the LIST day of January, 1862,
in which the said land, slaves, cotton and to-
bacco purchased, shall be assessed at the price
actually paid for the same by the owner.
Sec g On the value of all shares interests held
in any bank, banking company Or ocaton, canal,
navigation, importing, exporting insurance. manu-
featuring telegraph. express, railroad, and dry dock
companies. and all other joint stock companies of
every kind, whether incorporated not, five per
cent.
The value of property taxed under this section
shall be assessed upon the basis Of the market value
of such property the neghborhood where assessed,
in such currency may be in general there, in
the purchase and sale of such property, at the time
of assessment.
Sec 3. l. Upon the amount of all gold and silver
coin, gold dust, gold silver bullion, whether held
by the banks other corporations or individuals.
five per cent; and upon all moneys held abroad,
upon the amount of all bills of exchange, drawn
therefor on foreign countries, tax of five per cent
such tax upon money abroad to be assessed and col
ected according to the value thereof at the place
where the tax is paid.
l. II. Upon the amount of all solvent credits. and
of all bank bills, and all other papers issued
rency. exclusive of bearing Confederate
treasury notes, and not employed in registered
business the income derived from which is taxed,
live per cent
Sec 4. Upon profits made in trade and business,
follows
l. On all profits made by buying and selling spir-
ituous liquors. -four, wheat. corn. rice, sugar mo-
lasses or syrup, salt, bacon, pork. hogs, beef or
beet cattle, sheep. oats, hay. fodder, hides.
leather, horses, mules boots, Shoes, cotton yarns,
wool, WOODEN, cotton or mixed cloths. hats. wagons,
harness, COAL iron. steel nails at any time be-
tween the LIST Of January 1868 and the st January
1865, ten per cent, in addition to the tax on such
profits income under the 'act to lay taxes for the
common defence, and carry on the Government of
the Confederate States, approved April Oath, 1868
H. On all profits made by buying and selling
money, gold. silver foreign exchange, stocks, notes,
debts credits, or obligations of any kind and any
merchandise, property effects of any kind. not
enumerated i'll the preceding paragraph, between
the times named therein. ten per cent in addition
to the tax ON such profits as income, under the
aforesaid.
III. On the amount of profits exceeding twenty
five per cent, made during either of the years 1863
and 1861. by any bank or banking company, insu-
rance, CANAL navigation, importing and exporting,
express. railroad manufacturing, dry
dock. or other JOINT stock Company of any descrp-
ton, whether Incorporate not, twenty five per
cent such excess.
Sec 5. The following exemptions from taxation
under this act shall be allowed. to- wit:
|. Property of each head of family to the value
of FIVE hundred dollars and for each minor child of
the family to the further value of hundred dol
lars; and for each actually engaged in the army
or navy, who has died or been killed in the mill
tary or naval service. and who was member of the
family when he entered the service, to the further
value of five hundred dollars.
III. Property of the widow of any officer. soldier
sailor marine. who may have died or been killed
in the military naval service, or where there is
no widow. then of the family, being minor children
to the value of one thousand dollars.
III. Property of every officer, soldier, sailor or
marine. actually engaged in the military or naval
service. of such have been disabled in such SER
vice. to the value of thousand dollars provided
that the above exemptions shall not apply to any
person, whose property exclusive of household fur
nture, shall be assessed at value exceeding one
thou sand dollars.
Nv. That where property has been injured or de-
been temporarily deprived Of the use or occupancy
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