The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1864-02-09
THE CONFEDERATE TAx-BILL.


of all naval stores salt, wines and splrltuous
liquors, tobacco manufactured or unmanufactured,
cotton wool, -four, sugar, moasses syrup rice, ana
other agricultural products held or owned on the
first 6ay of July next and necessary for family
CONSUMPTION for the unexpred portion of the year
1863 aud of the growth production of any year
preceding the year 1868; and tax OF one per
cent. upon all moneys bank notes or o1hef cur
renew on hand or deposit on the LIST of July
next: and on the value of all credits on which the
interest has not been paid and not employed in
business the income derived from which is taxed
under the provisions of this act: provided, that all
moneys owned. held or deposited beyond the limits
of the Confederate States shall be valued at the
current rate of exchange in Confederate Treasury
notes The tax to be assessed on the LIST day of
July, and collected on the LIST day of October next
or a. soon thereafter may be possible.
Section 5th imposes the following taxes for the
wear ending the 3Ist of December, 1868, and for
each year thereafter:
Bankers shall pay $500. Auctioneers, retail
de aers tobacconists, brokers' apothe
carries photographers. and .confectioners, $5O and
% per oentum the gross amount OF sales made.
Wholesale dealers in liquors 5000, and per
centum on gross amount OF sales Retail dealersln
liquors, 500, and 10 per centum gross amount of
sales. Wholesale dealers in groceries, goods,
wares, merchandise, ETC., 5000, and % per centum
Pawn brokers. money and exchange brokers 5000
Disters, 5000 and 20 per centum. Brewers,
500, and % per centum.
Hotels, inns, taverns and eating-houses-frst
class, $780, second class, $500; third class, 5000;
fourth class, 100; fifth class, $50. Every house
where food refreshments are Sold and every
boarding house where there shall be six boarders
or more, shall be deemed to be an eating house
under this act.
Commercial brokers commission merchants
5000 and 21 per centum.
Theatres $500 and per centum on all receipts.
Each circus, $780, and $40 for each exhibition.
Jugglers and other persons exhibiting shows, $50.
Bowling alleys and billiard rooms, $40 for each
alley table registered. Livery stable keepers,
law OhVScianS. S:1O
Butchers and bakers, $50 and one 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, at the
time of beginning business and on the LIST of Janu-
airy in each year thereafter, register with the dis
trict collector true account Of the and resi-
dence of each person, firm or corporation engaged
or interested in the business, with statement of
the time for which, and the place and manner in
which the same is to be conducted, &c. At the
time of the registry there shall be paid the specific
tax for the year ending on the next 3lst of Deem
ber and such other tax may be due upon sales
receipts in such business.
Any person failing to make such registry and
pay such tax shall, in addition to all other taxes
upon his business imposed by the act pay double
the amount of the specific tax on such business,
and like for every thirty days of such failure
Requires separate registry and tax for each
business mentioned in the 9Th section, and for each
place of conducting the same; but no fax for
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
Quoting the same, upon the transfer of the bust
ness to another, but no additional tax.
Every person registered and taxed is required to
Ike returns of the gross amount Of sales from tie
passage of the act to the Both of June, and every
three months thereafter.
A tax upon all salaries, except of persons in the
military naval service, of l per cent when not
exceedng"sl 800 and two per cent upon
that amount. Provided, that no taxes shall be
imposed the salary of any person receiving. a
salary not exceeding 81 900 per annum or at like
rate for another period Of time. longer shorter.
The tax annual incomes, between $500 and
ST. 500. shall be five per cent; between ST. 500 and
$3,CU0 five per cent on the first 81 500 and ten
per cent the excess; between $1,000 and S. 600,
ten per cent; between $4,000 and 10000, l24 per
cent; over $4,000 fifteen per cent subject to the
following deductionss incomes derived from
rents of real estate, manufacturing and mining
establishments, &C., sufficient for necessary
annual repairs; incomes from any mining or
manufacturing business the rent (if rented) of
labor actually hired. and raw ma5erial; incomes
from navigating enterprises the hire of the vessels
allowance for and tear of the same, not ex-
ceeding ten per cent on income derived from the
sale of merchandise or any other property. the
prime cost cost of transportation salaries of clerks
and rent of buildings on incomes from any other
occupations the salaries of clerks 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
All Joint stock companies and corpora tions shall
pay one-tenth of the dividend and reserved fund
annually If the annual earnings shall give
profit Of more than ten and less than twenty per
cent on capital stock, eighth to be paid; if
more than twenty per cent sixth. The tax to
be collected the LIST of January next and of
each year thereafter.
A tax of ten per cent. all profits in 1862 by
the purchase and sale of flour, corn, aeon, pork,
oats, hay. rice, salt, iron the manufactures of
iron. sugar, molasses made Of cane butter, wooden
cloths, shoes. boots. blankets and cotton clotls.-
This is not to apply to regular retail business.
Each farmer after reserviHg for his own use ffty
bushels sweet and fifty bushels Irish potatoes one
hundred bushels corn or fifty bushels wheat, pro-
duced this year. shall pay and deliver to the Con
tederate Government one-tenth of the grain, pota
toes. forage. sugar, moasseS, cotton wool and
tobacco produced After reserving twenty bush.l,
peas or beans he shall deliver one tenth thereof
Every farmer, planter grazer, one tenth of
the hogs slaughtered by him. 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 cultivation. and asses to
be paid by the owners Of the same beeves sold 70
be taxed income.
Trustees, guardians, &C., are responsible for
taxes due from estates, &c. under their control
All hospitals, insane, deaf. and charitable asv
lums. churches, schools and colleges are exemnt
from taxation.
This act to be in force for two years from the er
pration of tn" present year. unless sooner repealed
but the tax on naval stores flour, wool, cotton
tobacco and other agricultural products of the
growth of any year preceding 1868. imposed in the
first section. shall be levied and collected only for
the present year.