The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1864-03-01

which was passed by the Confederate Congress on
the goth of April, 1868:
Itimposes a tax of eight per cent. upon the value
of all naval stores, salt, wines aud spirituous
LIQUORS, tobacco manufactured or manufactured,
cotton WOOL -four, sugar, moasses, syrup. rice, and
other agricultural products held or owned on the
first day of July next and not necessary for family
consumption for the unexpred portion of the year
1863, and of the grOwthDr production of any year
preceding the year 1868; and tax of one per
cent. upon all moneys bank notes other cur
rency. hand deposit on the LIST of July
next and on the value of all credits which the
interest has not been paid and not employed in a
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 the lst day of October next,
thereafter may be possible.
Section 5th imposes the following taxes for the
year ending the 3lst of December, 1863, and for
each year thereafter:
Bankers shall pay $780, Auctoneers, retail
de aers acconists pedlars cattle brokers. apothe
carries, photographers. and contectoners $50, and
"a per cehtum on the gross amount OF sales made.
Wholesale dealers in liquors $780, and 5 per
Tcentum on gross amount of sales. Retail dealers in
liquors. $780, and 10 per centum gross amount of
sales. Wholesale dealers in groceries, goods,
wares merchandise, etc., $780, and % per centum.
Pawn brokers, money and exchange brokers 500.
|
BOO, and % per centum.
Hotels, INNS taverns and eating houses-frst
class, $500; second class, $500; third class 5000;
fourth class, 800; fifth class, $50. Every house
| where food refreshments 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, or commission merchants
5000 and % per centum.
Theatres, $500 and per centum on all receipts.
Each circus, 500, 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,
lawyers, physicians, surgeons and dentists $50.
Butchers and bakers $50 and one per centum.
All persons engaged. or intending to engage, in
any business named in the 5th section, shall, within
sixty days after the passage of the act or at the
time of beginning business and on the 1st of Janu-
airy in each year thereafter register with the dis
trict collector true account OF the name and resi-
dence of each person, firm corporation engaged
or interested in the business. with a statement of
the time for which, and the place and manner in
which the same is to be conducted &c. At the
tnre of the registry there shall be paid the specific
tax for the year ending on the next 81 st of Decem
Der. and such other tax may be due upon sales
or 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 sum for every thirty days of such failure
Requires a separate registry and tax for each
business mentioned in the 5th section, and for each
place of conducting the same; but tax for mere
storage of goods at place other than the registered
place of business A new registry required upon
every change in the place of conducting a regis
tered business, upon the death of any person CON
Quoting the same, spon the transfer of the bust
ness to another, but no 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.
oil Gala az,
military naval service, of l per cent when not
exceeding $l,5OO, and two per cent upon an excess
over that amount. Provided, that no taxes shall be
imposed the salary of any person receiving a
salary not exceeding $1,000 per annum, or at like
rate for another period of time. longer SHOOTER.
The tax annual incomes between $500 and
81, 800, shall be five per cent; between 81 800 and
$1,000. five per cent the first $1,000 and ten
per cent the excess; between $4,000 and So 900,
ten per cent; between $4,000 and 10000, I24 per
cent $4,000 fifteen per cent. subject to the
following deductions: incomes derived from
rents of real estate, manufacturing and mining
establishments, &c. sum sufficient for necessary
annual repairs; on incomes from any mining or
manufacturing business the rent (if rented) cost
labor actually hired. and material; on incomes
from navigating enterprises the hire of the vessels
or 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 cost of transportation salaries of clerks
and rent of building; on incomes from any other
occupation the salaries OF Clerks rent cost of labor
material, &c. and in of mutual insurance COM
panes the amount of loss paid by them during the
year. Incomes derived from other sources are sub
iect to no 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
profit of more than ten and less than twenty per
cent capital stock. eighth to be paid; if
than twenty per cent, one-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 -four, corn, bacon, pork
oats, hay. rice, salt, iron the manufactures of
iron. sugar molasses made of cane, butter, wooden
cloths, shoes, boots, blankets and cotton cloths
This is not to apply to regular retail business.
Each farmer after reserving for his use fifty
bushels sweet and fifty bushels Irish potatoes
hundred bushels corn, or fifty bushels wheat pro-
duced this year. shall pay and deliver to the Con
federate Government one-tenth of the grain, pota-
toes. forage sugar, moasses, cotton, wool and
tobacco produced. After reserying twenty bushels
peas beans he shall deliver one tenth thereof.
Every farmer planter. grazier, one-tenth of
the hogs slaughtered by him, in cured bacon at the
rate of 90 pounds Of bacon 10 l00lpounds 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 of the same, beeves sold to
be taxed as income.
Trustees, guardians, &C., responsible for
taxes due from estates &C., under their control.
All hospitals, insane, deaf, and charitable asy-
lums, churches, schools and colleges exempt
from taxation.
piraon of the present year. unless repealed;
he TOW Cfn