Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1864-03-02

81.
five per cent. The value Of property taxed
under this section shall be assessed upon
the basis Of the market value of such prop.
.erty in the neighborhood where assessed,
in such currency as may be in general use
there, in the purchase and sale Of such
property, at the time of assessment.
SEC. 8. I. Upon the amount of all gold
and silver coin, gold dust, gold or silver
bullion, whether, held by the banks or 9th.
er corporations or individuals, FIVE per cent;
and upon all moneys held abroad, or. upon
the amount of all bills Of exchange, drawn
therefor on foreign countries, a tax of FIVE
per cent. such tax upon money abroad to
be assessed and collected according to the
value thereof at the place where the tax is
paid.
H., Upon the amount of all solvent cred.
its, and of all bank bills, and all other pa
pers issued as currency, exclusive ofnon.
interest hearing Confederate Treasury
notes and not emnloyed in = registered
business. the income derived from Which is
taxed. five ner ceut. y ~ 3
SEQ 4.siJpon nrofits made in trade and
business. as follows: s.. .s
I, On all profits made by buying and
selling spirituohs LIQUORS flour. wheat. corn.
rice. sugar. molasses or svrnn. salt baeon.
pork, hogs, beef or beef sl cattle, sheep, oats,
hay, fodder, raw hides, leather. horses,
mules, boots, shoes, cotton warns, wool,
woolen. cotton OF mixed cloths. hats. wac.
ops. harness. coal IRON ateef or nails At
anv time hatwaen the / a of .Tanna,v 1899
ond tbo f;,st of Ionno,, .1ees ,an.ns, can't :.
in addition TO. the tax on q aucb nrofita AZ in.
come under the aAct g Law taxes for the
common defence and carrv on the Cavern:
ment Of the Confederate States, y approved
April "a, 1868.
Ilss)n all nrof;ts made hv buv;no and.
sell;no money ooId silver sors;on az.
change stocks notes debts credits ar ob.
lioat;ona of any hind and anv narcbana;ze5 :
spropertv.or effects Of any Kind. not enaume.
rated in the preoedino naraoranb batueen,
the times named therein 4 tan y ner cent in
addition 10 the tax on ssuch nrof;ts' az i,come.
under the Act aforesaid
III. On the amount Of ntofits exceedino
twentv.6ve r,,r cent made dn,;no either
Of the ,vearal i s8a and 1884 bv5a1v, bont3
or ba nk;no.5 lcoonann ;nsn-on noe oon.i nov
ioat;on iTono,sipo snd evnor.;ns .alea,.nb
eynress ra;lrood msnnfs s.nr;sa dss daap
,or other Joint sto:t 1comnsns If sns dssor;n. @
t;on wbstbsr inoornora,a =, not .usntr
fvo ner oent on sunb e,ooss
SEC s The foJiovino eremnt;ons from
taxation under this Act : shall be- allowed. to
wit: .s.. : ~ i...a.
J. r. Pronerty of each head of family 10
the valne of f;oa .b,ndroa .doI,oro. ond g.,
each minor child of the family to the fur
ther value of one hundred dollars and for
each son actually engaged in the army or
navy, or who has died or been killed in the
military or naval service, and who was a
member Of the family when he entered the
service, to the further value of five. hun.
dred dollars. 80, ..,..s1s-s.
Ii. Property of the widow of any officer
soldier, sailor OF marine. who NAV have 8
died Or been killed ID the military or q naval
service, or whore there is no widow. then
of the family beino minor cbildren n the
value of one thousand dollars .,l's.s.;55..s s
Ill. Property Of every officer, soldier,
sailor or marine, actually engaged 10 the
military or naval service, or Of such as have
been disabled in such service, to the,value
of one thousand dollars Provided, That
the above exemptions shall not apply to any
person whose property, exclusive Of house.
hold furniture, shall be assessed at value
exceeding one thousand collars.
1v That where nronertv has bean IN.
;ured or des.royad bv The enemy =, tbs
owner thereof has been temnora,i,v denr;.
Osd 49, nf .ba moo ~ ~ ooon - n.ra1 py tha.a.e usp e
the means Of cultivatine the same, bv rea.
son of the presence or d :, proximity Of the
enemy, the assessment on such nropertv
NAV be- reduced in nronortion "a the dam
aoe sustained bv the owner or tho tor o,
sessed e thereon NAV be ,eanced IN the sam.
ratio bv tha .d;atr;ct collaotor IN s.,;sss oto
70 eu;jence .nhnit,od - H., hn tha own
!, ~ o.s.s.or - - W."