The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1864-01-19
THE CONFEDERATE TAx-BILL.

which was passed by the Confederate Congress on
the Goth Of April, 1868:
1t imposes tax of eight per cent. upon the value
of all 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
consumption for the unexpired portion of the year
1863. and of the growth or prfanctlon OF any year
preceding the year 1863; an61a tax of one per
cent upon all moneys. bank notes other cur
rency on hand or 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 1st day of
July, and collected the LIST day Of October next
or as soon thereafter may be possible.
Section 5th imposes the following taxes for the
year ending the 3Ist Of December, 1868, and for
each year thereafter:
Bankers shall pay $500. Auctioneers, retail
de aers tobacconsts pedars. cattle brokers' apothe
carries, photographers, and confectioners, $50 and
% per centum on the gross amount OF sales made
Wholesale dealers in liquors $500, and per
liquors. 800, 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 500
DIStlllerS, $SUU ana ~ per ceHCum. Dle"eIe
500, and % per centum.
Hotels, inns, taverns and eating houses--frst
class, $500; second class, $500; third class, $780,
fourth class Il 100; fifth class, $50. Every house
where food or refreshments are sold, and every
boarding house where there shall be six boarders
more shall be deemed to be an eating house
under this act.
Commercial brokers commission merchants
$500 and q per centum.
Theatres. $500 and 5 per eentum 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 per centum
All persons engaged, intending to engage, in
any business named in the 9Th section, shall, wNn
sixty days after the passage of the act. or at the
time of beginning business, and the st of Jahu
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 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 Decem
Der. 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 sum for every thirty days of such failure.
business mentioned in the 9Th section, and for each
place of conducting the same; but no 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, upon the transfer of the bust
to another but no additional tax.
Every person registered and taxed is required to
make returns of the gross amount of sales from the
passage of the act to the 30th of June, and every
three months thereafter.
tax upon all salaries, except of persons in the
military naval service, of | per cent when not
exceeding $1,000, 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 shorter.
The tax annual incomes, between $500 and
s 800, shall be five per cent between s 500 and
$4,000. five per cent the first 81 500 and ten
per cent the excess; between So. 600 and $4,000,
ten per cent: between $4,000 and 10000, I23 per
cent: $4,000 fifteen per cent; subject to the
following deductions: on incomes derived from
rents. of real estate, manufacturing and mining
establishments &C., sum sufficient for necessary
annual repairs; on incomes from any mining
manufacturing business the rent (f rented) cost of
labor actually hired and material; 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 Or any other property. the
prime cost of transportation. salaries of clerks
occupation, the salaries of clerks rent oflabor
material &C.; and in of mutual nsu rance COM
panies the amount of loss paid by them during the
year. Incomes derived from other sources are sub
iect'to 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 to
be collected the LIST of January next and of
each year thereafter
tax of ten per cent on all profits in 1862 BY
the purchase and sale of -four, corn, bacon, pork
oats hay. rice, salt, iron the manufactures of
iron. sugar, moasses 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 own use fifty
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
federate Government e-tenth of the grain, pota-
toes. forage. sugar, molasses, cotton, wool and
tobacco produced. After reserving twenty bushels
peas or beans he shall deliver one tenth thereof
Every farmer. planter, grazer, one tenth of
the hogs slaughtered by him. in cured bacon, 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 of the same. beeves sold to
be taxed as income.
Trustees, guardians, &C.. responsible for
taxes due from estates, &C., under their control.
lums, churches, school and colleges are exempt
from taxation
This to be in force for two years from the ex-
piration of the present year unless repealed
but the tax naval stores -four, wool. cotton
tobacco and other agricultural products of the