The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1864-08-02

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for the punishment of the offence therein named upon
the military Courts and general courts martial conVen
ed in the army of the Confederate Staes and the pro-
ceedings therein shall be subject to review ash in other
| cases.
Sec That any citizen of the Confederate States
hereby authorized to make report of any violation OF
| the act to which this is amendment, in the same
manner officers of the army required to DO
Sec. Upon any trial for drunkenness it shall be
lawful to prove without special charge, that the &C
cused is of Incorporate habits; and if the court shall
find that he is of habits he shall be cashered
otherwise punished, at the discretion of the court.
| Approved February II, 1864. 80
THE NEW TAX BILL.
An Act to lag additional tares for the common de-
fence and support Of the Government.
Sec. l. The Congress of the Confederate States
of America do enact, That in addition to the taxes
levied by the ''act to lay taxes for the common de-
fence and to carry the Government of the Con-
federate States, approved Oath of April, 1868
there shall De levied from the passage of this act,
on the subjects of taxation hereafter mentioned and
collected from every person. co partnership, asso-
citation or corporation, liable thereto, taxes fol-
lows, to wit:
l. Upon the value of property, real. personal and
mixed, of every kind and description. not hereinaf
ter exempted or taxed at different rate FIVE per
cent: Provided, that from this tax on the value of
property, employed in agriculture shall be deduct
ed the value of the tax in kind delivered herefrom,
assessed under the law imposing it, and delivered
to the Government Provided, that no credit shall
/ be allowed beyond five per cent.
IL On the value of gold and silver wares and
plate jewels. jewery and watches, ten per
! Ill The value OF property taxed under this sec
ton shall be assessed the basis of the market
value of the similar property in the neigh
borhood where assessed in the year 1860 except in
! cases wherJ land, slaves. cotton or tobacco have
been purchased since the lst day of January, 1862,
in which case the said land, slaves cotton and to-
bacco purchased shall be assessed at the price
actually paid for the same by the owner
Sec 2. On the value of all shares interests held
in any bank. banking company or association, canal,
| navigation, importing. exporting, insurance, manu-
featuring, telegraph. express railroad, and dry dock
companies. and all other joint stock companies of
every kind, whether incorporated or not, five per
g. cent.
The value of property taxed under this section
shall be assessed upon the basis of the market value
of such property the neghborhood where assessed,
in such currency may be in general there, in
the purchase and sale of such property, at the time
/ of assessment.
! Sec 3. |. Upon the amount of all gold and silver
COIN gold dust gold silver bullion whether held
| by the banks or other corporations individuals.
| five per cent; and upon all moneys held abroad or
! upon the amount of all bills of exchange drawn
therefor foreign countries, tax of five per cent;
such tax upon money abroad to be assessed and coll
lected according to the value thereof the place
where the tax is paid.
| . II. Upon the amount of all solvent credits. and
of all bank bills and all other papers issued as cur
rency, exclusive Of non interest bearing Confederate
treasury notes, and not employed in registered
business the income derived from which is taxed,
! five per cent.
Sec 4. Upon profits made in trade and business,
| [ On all profits made by buying ard selling spir-
tuous liquors. flour, wheat, corn, rice, sugar. mo-
iassrs or syrup, SALT bacon. pork. hogs beef or
| beet cattle, sheep. oats, hay fodder, raw hides,
| leather horses, mules boots, Shoes cotton yarns,
wool wooden, cotton or mixed cloths hats. wagons,
harness, COAL iron. steel ar naii~, at any time be-
tween the lst of January 1868. and the st January
1865, ten per cent in addition to the tax on such
profits as income under the act to lay for the
common defence, and carry the Government of
the Confederate States approved pri Oath, 1868
H. On all profits made by buying and selling
money, gold, silver, foreign exchange, stocks notes
debts, credits, or obligations of any kind, and any
merchandise, property effects of any kind not
enumerated in the preceding paragraph, between
the times named therein. ten per cent, in addition
to the tax on such profits income, under the act
aforesaid.
III. On the amount of profits exceeding twenty
five per cent, made during either of the years 1868
and 1861. by any bank or banking company, insu-
rance. canal navi cation, importing and exporting
telegraph. express. railroad. manufacturing dry
dock. other joint stock compang of any dascrip-
ton, whether incorporate or not twenty five per
cent such excess.
Sec s. The following exemptions from taxation
under this act shall be allowed o-wit:
I. Property of each head of family to the value
of FIVE hundred dollars and for each minor child of
the family to the further value of hundred dol
lars; and for each son actually engaged in the army
or navy. who has died been killed in the mill
tary naval service, and who a member of the
family when he entered the service, to the further
value of FIVE hundred dollars.
II. Property OF the widow of any officer, soldier
sailor marine, who may have died or been killed
in the military naval service where there is
no widow, then of the family, being minor children
to the value of one thousand dollars.
III. Property Of every officer, soldier sailor or
marine, actually engaged in the military or naval
service. Of such have been disabled in such ser
vice. to the value of thousand dollars provided
that the above exemptions shall not apply to any
person, whose property exclusive of household fur
niture. shall be assessed at a value exceeding one
thousand dollars.
". That where property has been injured or de-
stroyed by the enemy, or the owner thereof has
been temporarily deprived of the use or occupancy