The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1864-01-12
THE coNrEDERATE ~TAx-B1LL.


the Goth of April, 1868:
1t imposes tax of eight per cent. upon the value
of ali naval stores, salt, wines and spirltuous
liquors, tobacco manufactured or manufactured,
cotton wool. -four, sugar. molasses. syrup rice and
other agricultural products. held or owned on the
first day of July next, and not necessary for family
for the unexpired portion of the year
1863, and of the growth or production OF any year
preceding the year 1868; aud tax OF one per.
cent. upon all moneys. bank notes or other cur
rency. on hand % deposit on the LIST of July
next; and en- the value of all credits 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 tho Confederate States shall be valued at the
current rute of exchange in Confederate Treasury
notes. The tax to be assessed on the LIST day Of
July, and collected on the lst day of Octaber next
soon thereafter as may be possible
Section 5th imposes the following taxes for the
year ending the 81 st of December, 1868, and tor
each year thereafter:
Bankers shall pay $500. Auctioneers, retail
DE- aers, pedlars cattle brokers' apohe-
carries, photographers, and confectloners, $o0, and
81 per centum on the gross amount of sales made
Wholesale dealers in liquors $500. and per
cellSm gross amount of sales. Retail dealers i'll
liquors, 500 and 10 per cen"m on gross amount of
sales. Wholesale dealers in groceries. goods.
wares merchandise, etc!, 5000, and 2! per centun.
Pawn brokers, money a.id exchange brokers $500.
'Distillers. $500 and 20 per centum. i Brewers,
500, and 81 per centum.
Hotels, inns. taverns and eating houses-first
class. $500; second class, $780, tfrd class, 500;
fourth class, 500; fifth class, $50. Every house
where food refreshments are sold, and every
boa riding house where there shall be six boarders
or more, shall be deemed to be eating house
under this act.
Commercial brokers commission merchants
5000 and % per centum.
Theatres. $500 and per centum on all receipts.
Each circus, 500, and $40 for each exhibition.
Juggers and other persons exhibiting shows $50,
Bowling alleys and billiard rooms. $40 for each
alley table registered. Livery stable keepers,
lawyers physicians, surgeons and dentists, $50.
Butchers aud Bakers, $50 and per ceutum.
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 Janu-
airy in each year thereafter, register with the dis
trct collector a true account OF the and resi-
dence of each person. firm corporation engaged
or interested in the business. with statement of
the time for which, and the place and manner in
which the 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 Decem
Der. and such other tax as 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 such business,
and like for every thirty days of such failure.
Requires separate registry and for each
business mentioned in the th section. and for each
place of conducting the same; but no tax foy mere
storage q" goods at place other than the registered
place of business. A registry required upon
every change in the place of conducting regis
tered business, upon the death of any person
Quoting the upon the transfer of the bust
ness to another but additional tax.
Every person registered and taxed is required to
make of the gross amount of sales from the
passage of the act to the Both of June, and every
three months thereafter.
tax upon all salaries. except of persons in the
military naval service, of l per cent when-not
exceeding 81 500, and two per cent upon an excess
over that amount Provided, that no taxes shall be
imposed Che salary of any person receiving
salary not exceeding $1,000 per annum, at like
rate for another period of time. longer shorter.
The tax on annual incomes, between $500 and
500. shall be five per cent; between 81 500 and
5000. five per cent the first 81 500 and
yer cent the excess; between $4,000 and 5000.
ten per cent: between $4,000 and 10000, I24 per
cent; S1OUOO fifteen per cent; subject to the
following deductions: on incomes derived from
rents of real estate, manufacturing and mining
establishments, &c, sufficient for necessary
annual repairs; on incomes from any mining or
anufac lring business the rent (f rented) 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 merchandise any other property. the
prime of transportation salaries of clerks
occupation. the salaries of clerks rent, of labor.
material. &C. and in case of ual insurance COM
panirs the amount of loss paid by them during the
wear. Incomes derived from other sources are sub
itct to d. 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 a
profit of more than ten and less than twenty per
cent on capital stock, one-eighth to be paid; if
more than twenty per cent one-sixth The tax t.
b. collected the 1st of January next and of
each year thereafter.
a tax of ten per cent. all profits in 1862 by
oats, hay rice, salt, iron or the manufactures Of
iron, sugar, m"hs>es made IF cane, butter, woulen
cloths. shoes. boots" blankets and cotton cloths
This is not to apply to regular retail business.
Each farmer after reserving for. his ownfse fifty
bushels sweet and fifty bushels Irish potat one
hundred bushels corn, fifty bushels wheat pro-
duced this year, shall pay and deliver to the Con
federate Government one-teuth of the grain, pota:
toes forage. sugar, moasses, cotton, wool and
tobacco produced. After reserving twenty bushels
peas or beatI> he shall deliver tenth thereof
Every farmer. planter, or grazier, one tenth of
the hogs slaughtered by him. in cured bacon at the
rate of bO pounds of bacon TO 100 pounds of pork:
one per cent upon the value of all neat cattle
borses, mules not used in cultivation, and asses to
be paid by the owners of the same. beeves sold to
be taxed income.
Trustees, guardians, &C.. are responsible for
taxes due from estates, &c, under their control
All hospitals. insane, deaf and charitable asy-
lums, churches, schools and colleges are EXEMPT
FROM taxation.
This act to be i'll force for two years from the ex-
pration of the present year unless repealed
hnt the tax naval stores, -four, wool cotton