The daily Chattanooga rebel. [volume] (Griffin, Ga.) 1864-1865, 1864-07-27
BY AUTHORITY
First Congress OF tho Confederate States.
PUBLIC ACTS


Richmond of
Virginia, on Monday, the seventh DAY of he
cemoer, A d., 1868, and ended THURSDAY:
the eighteenth day Of February, lsGi
CuAP. LxIv-An Act 10 lew additional taxes for
the common defence and support OF the Govern
ment
The Congress ofthe Confederate States Of Ameri
en- do enact That, in addition To tic taves levied
by the "act To lay taxes for the common defence,
and to carry on the Government oT the confede-
eighteen hanered and sssva,hrse there sh'Ii H..
levied from the passage of this act. the subjects
Of taxation hereafter mentioned, and collected
corporation, liable therefor taxes as follows. to
l; Upon the value of property; real. personal
and mixed, of every kird and description.
hereinafter exempted or taxed at a different rair.
hve per cent: Provided Thag from this tax ou
the value OF property, employed iIr agriculture
shall be deducted ahc value of the kind dc
rived thcrcfrom, - assessed under the law imp"-
sing IT. aud delivered To the Government: Prov
per cent.
Ill. On the value of gold and silver wares and
plate. jewels, jewelry and watches. ten per cent
III. The value of property tHNcd under this sec
ton shall be assessed on the basis ui il,, H.,
value OF the same or similar property IN the
neighborhoOd where assessed in il wear eighteen
hundred aud sixty, cNccp; la eases where lands.
slaves, cotton or tobacco, have been purchased
since the frs; day of January. cir.:ccn hundred
and sNty-two, in which case The said land SLAVES.
cotton and tobacco, purchased. shall br
sed at the price actually paid i"r the same by tie
SIC. g On the value of all shares ar Interests
s.-t,i ar,y bauh, Uaukiug company or .,>>pcia-
ton, canal. navigation, importing and exporting.
insurance, manufacturing telegraph, express raj
road and dry dock companies. and all oil,c. Joint
stock companies of every kind. whether incorpa-
rated or not, five per cent. The value Of property
taxed under this section shall he .s~c>Srd upom
the basis of the market value of said property
the neighborhood where assessed. in such currcu-
cy may be IN general there. in the purchase
and sate OF such property, ut the time of asses
merit
SEC. u i. Upon the amount of all gold and sill
yer coin, gold dust gold or silver bullion. whether
held by banks or other corporations udirid-
uais five per cent and upon all moneys held
abroad. upon the amount of all bills ofexcliaucc
drawn therefor foreign countries "a tax at ire
per cent; such tax upon money abroad ~ be-
sessed aud collected according TO the value thereof
ut the place where tie tax Is paid.
III. Upon the amount of all solvent credits and
of ali bank bills and all other paper issued
rency, exclnsire of non-intereIs bearing c"nie'i'
tered business, the income derived from which ~
taxed five per cent
SEC. 4. Upon profits made i'm trade and bust
1. On all profits made by buying and selling.
molasses or syrup, salt bacon pSrx hogs. beef or
beef cattle, sheep, outs, hay, fodder. hide.
leather, horses mules, boots shoes cotton yaruS.
WOOL wooden, cotton or mixed cloths, hats, wagons
harness, coal, iron, steel nails AT any time be,
tween the first of January. eighteen hundred and
SIXTY three, and the first of January. eighteen
hundred and sixty-five ten per cent. i'll addition
to the tax on such profits income under tn.
- act to lay taxes for the common defence. aud
carry on the government of the Confederate
States, approved April oath, 1863
ii. On all profits made by buying and selling
money, gold silver, foreign exchange stocks.
and any merchandise property, or effects of any
kind, not enumerated in the preceding paragraph.
between the times named iherco. ten per cent.
in addition to the tax sucl, profits as income.
under the act aforesaid.
III. On the amount of profits exceeding twenis
five per cent, made during either "f the
eighteen hundred and siNty-thre aud eighteen
hundred and sixty four, by any hank or banking
company, insurance. canal. navigation. imporiio~
and exporting, telegraph, express. railroad, Pill
| ufacturing, dry dock, or other Joint stock iiia
ny of sny description. whether iIx.i ,. 'f'''' Oh
not sre 81 Fhs following ReT s@ from
under this act shall be tead NJ n G,m;i, % ,,n,
u. 81 fse spI, dollars; and each minor
US q the family Z" the further value of nn,,
hundred dollars and for each son actually
gage" m me arpy or navy, 'r who has died or
been Killed IN the ,n,iii'r. or Naynl service. and
dred dollars.
been killed in the military or naval ser>l,.. or
where there Is no widow. nlen of the fa~.llv
d aeRg minor children" to the value Of '"S '"""'i
III Property or every officer, soldier, ss,iln: 49,
murine, actuay engaged in the military or naval
service, or of such have been disabled in s,ci
service to the value of one thousand dollars Fro
vided, That the above exemptions shall not ami.
10 any person, whose property, exclusive nt
household furniture, shall be assessed nj n y,Iu
exceeding one thousand dollars.
~ That where property has been injured nr dc.
stroyed by the enemy, or the owner thereof h.s
been temporarily deprived of the use or occupap
cy thereof or of the means of cultivatinr the. snm.
by reason o! the presence or pro Nimify of the en-
envy, the assessment on such property may be II,
duccd, IN proportion tn the damage sustained by
the owner, or the tax assessed thereon may be ~:
duced in the same ratio by the district collector
on satisfactory evidence submitted TO him by. thu:
owner
SEC. q. That the Ia of property laid for tie.
year eighteen hundred aud sixty four. shall he a.
sessed rs on the day of the passage al this act
and be due and collected the first day al June.
next, or as soon after as practicable, allowing. al
extension of ninety days west of the Ni>,i>,i,,,i
river. The additional taxes on incomes or proi;,
for the year eighteen hundred aud sixty'ihr,,.
levied by this act, shall be assessed and collected
forthwith; and the taxes on incomes or profits for
assessed and collected according TO the provisions
OF the tax and assessment acts of eighteen hum
dred and sixty-thr
SIC. Z. So much of the tax act of the twenty
fourth day of April, eighteen hundred and sixty
three, as levies n tax on incomes derived from
tax is levied by this act, and also the first sec
ton Of said act, are suspended for the eigh-
teen hundred and sixty -four and estimated
rent hire, or interest on property credits here
in taxed ad vnorem, shall be assessed OF taxed aS
incomes under the tax act. of eighteen hundred
and sixty-fhree.
SEC. s. That the tax imposed by this act on
bonds OF the Confederate States heretofore issued
shall in exceed the interest Gu the S.T,lc
ana ouch bonds when held by or for minors LEA
natics shall be exempt from the in all
where the interest on the same shall not exceed
one thousand dollars
Approved February 1fSls6i.