The daily Chattanooga rebel. [volume] (Griffin, Ga.) 1864-1865, 1864-08-22
ARMY EDITION.

enterprises. There shall be- deducted from the gross |
earnings, including the yguo Of ireghts on goods /
NIpnrd Toy iheperson running tho vessel the hire /
nIiHn boat or vessel, linot owned by the pcrscn |
running ihc |amci Ur 10 owned by him, o reason /
able allowance for the wear and tear Of the same /
not exceeding ten per ccntum por anuum, and |
U iHn cos. drumming the boat or vessel
nv. IT Tine income De derived by the taxpayer !
from boat on ship building. there shall be deduct /
oI from The gross receipts Of bis occupation, iu-
cludiug Che value ofthc boat or ship when finished /
'buIl. for himself the cost Of the labor actually
hired and paid byhimsolf and the prime cost ofthe
materials, ifpUrlhagcd by him
" lithe income be derived by The taxpayer |
from the sale otmprchaudise or any other proper
ty real or personal there shall be deducted from
hn gross amount OF sales Che prime cost of the
property sod including the cost transportation,
-OUjo- of corNs actually paid and Che rent Of the
buildings employed ia the business, If hired and
ua owned by himself
W. Irthc income be derived by the tax payer
from any other occupation, profession employ
mcut or business, there shall be deducted from
tlo gross amount OF fees compensation, profits,
earnings or commissions, the salaries OF
clerks actually paid, and the rent Of the Office or
other building used in the business II hired and
mot owned byhimselG the cost Of labor actually
paid and not owned by hmscRand the cost of ma
DgH0l other than machinery purchased for the use
of his business or TO be converted into some other
form I'm the course Of his business, and in the case
0fmutualiusuraucc companies the amount ofloss-
os paid by them during the year. The income
da 4m Az I5 4thgE 3 5W T4a R2 SN3S2A "
pmDI0vmguls pursued by them within the Con-
fnderutn StulCs. and In estimating incomes there
shall be included the interest dividends, profits or
other proceeds OF money on credits Of every de-
ari,utiuu, ON which such interest dividends,
profits or othcrprocecds shall have accrued for the
yoarwhcthcr received or not, ana the value Of the
estimated annual rental Of oil dwelling houses,
buildings or building lots In cities, towns or VII
Iages. occupied by the owners, or owned and not
occupied on hired, and the value Of the estimated
annual hire OF an slaves, not engaged on plan'Q-
lions or farms, and not employed In some bust
moss or occupations the profits Of which are tax
ed as income under this act When the income
shall be thus asccrtumed, all Of those which do
not exceed five hundred dollars per annum, shall
be exempt from taxation. On all incomes recelV-
ed during the wear over Eve hundred dollars, and
uYt exceeding fifteen hundred dollars, O tax
of five per cent. shall be paid. On all incomes
over fifteen hundred dollars, and less than three
thousand dollars, five per cent. shall be pad ON
the first fifteen hundred dollars and ten per
cent. ON all eXc..7. On an incomes Oh or over
Iupr thousand dollars, and less than five thou
sand dollars. % tax of ten per cent shall be paid.
On all incomes OF lori over five thousand dollars,
and less than ten thousand dollars, tax OF twelve
and u.haIfper cent, shall be paid and on all IN.
comes FLOR over ten thousand dollars, tax OF
IIDe'u per cent sn'l De P"'ui ~ yo'". 7.ul'
s'". N"'t.s """ Wv. ,.s,;,,s aot e,sr4 Gov divi
....I WI ~. J E,r,J a., Ic md H. tho collcc.
f.r of the Confederate tax, ana the dividend then
und t0 the stakeholder shall not be estimated as
lnuIl"i nus I1cQHCIo' wv. pg! pos.' W " W,i IN
A't lD'7gu' sum l"' ~ -, 49,, ~ s,,,rco
come NN" PIo",9 ug'i' G ,ii a.
amount of their receipts as individuals or Nom
hers of % firm or partnership, aud also state par
NtuWN e"vH N'''' l3' vi" ~ - e. -, D.
N9"s "mu w. "" ! Wv ny, r,fts ,,y,, ,rbicb
fA"'g i""' ''' "l'"t .y' ''I I'll ,,tt Lo 5so,,,
NN "o'hg IA n w. Wv - Ia ,,.LicL ,r,
CO.. ", '"H'N"0, ''1 lPl0;,lt,. loscriLo5 provi,Ied
lNN,Hl ODD Am" "S VI 0,I'''.. ..; - saiJ
.aI'.eI' N", ll CG,u Wv o,rotio,,o sot mart
lolhl 5loVN y''pl' nv w ~ 49,, ia, tt,
us g"'e9H"' SUI" 5'' 81, Lt ,, tLo ca,,itoi
"hN Jess 't.'' ''I'I t 49,; -,,,r 81, s,t ,,,,rt
..'.N N"iN ~ GUY W. Tr,ssid ,nd
.N.'i Dt pI' "a " ''N 3. ,',, iil , ~ ro6t Of
DO ems. s'la SUN ~ 'g' "rg', 9", s. rti COL
more IMAM l"gn{ il-oCF sL"U bo resrrvrd and
p'.g lN' one HIH n" MY MI W. iio5 m jis soctio1
INII US "'o' .'"". - -. ~ I,,,,.,, ~ o,,J
sNA,' De Pu'v ON t''T ,l, thorcoror
~ ~ = ~ ttit ,fsssof siaif ne dfssatstted
/ with the statement on estimate Of incomes and
. mantle derived from any source whatever, other
/ Hmm nroFucfs i'm kind. which the tax payer is re-
.uIrpd 10 render, or with any deduction claimed
. d. .atI rayer he shall select one disntcrcst.
cd citizen of the 1icuuge as referee, and the tax
YarurshaIl select another, and thetWO thus select
ed shall call in q third who shall investigate and
determine tine facts I'm reference to said estimates
and deductions. and fix the amount on income and
on which the taxpayer shall be assessed,
. and cprtGcate signed by majority of the
referees. shall be conclusive as to the amount Of
income and profits on which the taxpayer shall
. nc'assossod. Provided That if any person shall
7 nl OPP refuse TO render the statement or estimate
hall ia raFrCn tn 4plpCt "a rpfprpN
"a. aforesaid the assessor shall select three
Referees. who shall fix the amount Of income and
pr8fIs ON which the taxpayer shall be assessed,
from dine best evidence they can obtain, and a GER
/ Xxx. .:.1 a., ,,,,i,ritv Of said rnfprpea shall
,i'N"'' '7"'" %. a. t. ,,,,,.o,. AL ,,,,,,,l,d
. ID ''"N'I,,I' W" Wv 80. I .,;tt,J H., ric,,,,. A.
Ig''"l.' lH'I u. 4u! NJ, I,on F,d ,,d cortir,
. iNoE or majority OF IheIi' Su'l M" "Hu ocI'Hl
. That the statement or estimate OF income and
rroIfs rendered bv the tax payer does not contain
. ,, r.,,r ram fbs of thp frue and real amount
more Ih"h l9"' -''l'"9 VI Wv w" a. ~ Ia 49,.
. OF nus taxable income anu pIoh'h' 'l'H Il1 Ia
Ulycr In addition to the income tax on tne true
. amount of his income and profits, Oscortaned and
" a..n..oI bv tle Referees shall pay ten per Centum
. tI,. ,,,,,,,,f of s1iI inrome tay and the asses
.,r I,l he entitled to one fifth of said additional
. '' .''"'' wv - ,j l,,,,.c all ,thcr foas and
ten per eehlum over anu HDo'J All WI"L' ~ """
allowances; And provided lurIheF, lhaI Iue asses-
-0r may administer oalhs TO referees, the taG-pNy-
.. 9ufory witness before the referees, in regard
/ 3D.. ...a ogfr,qin and. nuy deduction claimed, or
ami, r,,t i,rof,renr' thereto. in such form as the
. Guy '.-. '' ~ D, -r.',,-,, ,,,.,,, ,,roecribo
. secretary OF lut iItAa"''H ",,"l P'o9D'IDr, -
Sa".F. On all pIuNl7 HlaUe OJ Any poIhou, part
uCrsun or corporation, during the ycaI elBnltEu
hundred and siyy.tWO, by the purchase, Wlthlu
tT,. o. nuf.Iaratp States and sale during the said
- I,.,. G,,,r o,rp bacon nork Onts hgy
l'"r "t "t.1 "V"'' I'm 49, y - -, -,
I'y, subj 'I'',' UT '''o - I'll
. WUN57e5, maze OF Chne, IeaI'sI, ""V''" e,,"'"''
shoes, boots, blankets ana cottoh ClVtuS j."
t. of ten per contum shallbc levied and collected
~, h.rafl on tbc ffr,t day ofJuly next: Provided,
VI.t tlD t1- ipu1gad hv This section shall not an