The daily clarion. [volume] (Meridian, Miss.) 1863-1866, 1864-08-05
tNo. 64.t

tNo. 64l
AnAcfs.ievy additional taxes for the common do
| theeand Eupport Of the aoycrE1ncnt. I'D n Z.
Tho Qhgress of tho Confederate States OF Americs
20 enae at, in addition to the taxes levied by tn,
saetto Iaxes for the Sommon defence and to carry
on tho tnternment of the Confederate States,' ap
plevad Eenty fourth Of April, eighteen hundred and
sfAyL e there shall be levied from the passage Of
this the sibscts of taxation hereafter mentioned
and colpsted from every person, copartnershp,
caticA eorporation, liable therefor taxes follows
to.wlt
1. UIta the value of property, real, personal and
mixed livery kind and description, not hereinafter
exempted taxed at different res, five per cent
Provlded Ahat from thistax the value ofproperty,
cnploy yn agriculture, shall be deducted hevalue Of
the tax find derived therefrom, as assessed under
tue law bosing it, and delivered to the Government:
Provide That credit shall be allowed beyond five
per cent ssH 4
H. 0ahe value of gold and silver wares and plate,
jewels, jFelry and Watches ten per, cent.
III Tp value Of propGsty taxed under this section
shall be RsesseG the basis Of the market value of
the sans or sinlar property, in the neighborhood
where essed in the year eighteenhundred aud sixty
except Eases whers lands slaves, cotton tobacco
have bed purchased since tho frst day of January,
eisheepl landred and sixty-two in which case the
said land dsayos, cotton and tobacco, purchased,
shall be bsessed at the price actually paid for the
same bN The owner.
Sec On the value of all shares or interests held in
any BART, banking company association, canal
nayigatif, importing and exporting, Insurance,
ufattirk telegraph, express, railroad and dry dock
c0nipRniE, and all other joint stock companies of
every whether incorporated or not five per cent
The vaik kOf property taxed under this section shall
beassesitd upon the basis of the market vaule Of
said protrty in the neighborhood where assessed in
such tnftney as may he in general use there in the
puchasfhnd sale of such property, at the time Of
a5sessnitt
. see 3II Upon the amount Of all gold and silver
coin goi dust, gold or silver bullion whether held by
banks erbther corporations or individuals five per
cent sid upon al moneys held abroad upon the
arloHt olial bills of exchange, drawn therefor on
foreign 1uatries a tax of i've per cent, such
tax Ap6lmdney abroad to be assessed and collected
aecocdnro the yaIne thereof at the place where the
tax ispah
II U1bn the amount of all solvent credits, and of
all bank Bills and all other paper issued curreAey
bearing Confederate treasury.
notes and not employed in Registered business the
income J4rived from which is ~, Ave per cent.
Sec. Y Upon prciIs made in Trade and business,
folows;a 4
l. nsll profits made by buying and selling spir-
ituoHs kEors, fore wheat, corn rice sugar noaasas
Or syrup ais baconppork, hogs, beef or beof cattle
sheep OATS hhy, fodder hides leather, horsos
mules boots, sloes cotton yarns WOOL woolen cotton
or Eiixed cloths hats, wagons, harness. coal iron
steel pals at any time bstwesa the first Of Januay
eighfecn hundred and sixty and tho FIRST 81
JaansSys eighteen hundred and sixty.fse. ten per
cont n addftion to the tax such roffss as income
ss2sss ag taSss faS sse- sesaasass, ,ssasssssE
Nj On all profits made BY buying and selling
mpnsy. geld silver foreign exchange, stocks notes.
debts Hrsts, obiiyafionso any kind, and any
property or eff5cts6f any kind, not enua
nanad haren, ten per cent sin addition to the tax on
such profits asincome, under the act aforesaid.
Ill OA.the amount of profits exceeding twenty
s per cent made during either OF the years eighteen
bu. "a. cd aud bixty-three aud eighteen hundred and
sxycoHr by any bank or banking company, Insurance
canal irigation importing aud exporting, Telegraph
express, r4ilroad msnufactufing dry dock or other
joint stoceonpany OF any descriptions whether incer
porstsd OF not twoniy five peFeent on such excess.
Secs. The following exnllt. ons from taxation |
under this net shall be allowed to-Hit;
l. Property Of eaeh head Of family to the value
of i've hlfslred dollars and to- each mi,or child of
the family 10 the fuTtbervalue OF hundred dollars
aud for eleh actually engaged in the army or |
navy, kho has died been killed in the military or
naval seftice, and who was nfenbar of the family |
when Es uttered the service, to the further value of
H. prSDcrtyo 81 the widow Of any officer, soldier,
sailor or Farne whornay lave died or been killed in /
the mility or naval service, or where there is no
widow, ,blef the family, being minor children, to
-le valnop fnnB thousand dollars.
Ill. Pbperty Of every officer, soldier, sailor or
marine, allually egssed in the military or naval
see olsuch as have been disabled in such service,
" the vllue OF thousand dollars; Provided
That hekbovo exclnp ptions shall net apply to any
person, sosc property, exclusive OF household fur
nture slyll be assessed at yalune exceeding one
thousal ldkoliars
w. Ttt where property has been injured or
been tem pfariiy deprived Of the use or occupancy
thereof 4 OF the means of eultivatiug the same, by
reaSon olthe presence or proximity of the enemy,
the asses sent OH such property maybe reduced, in
the damage sustained by the owner, or
The tax ASSESSED thereon may be reduced in the same
ratio by tl district collector satisfactory evidence
iubmitedlo him by the owner or assessor.
&C. g. hat the taxes of property, laid forihe year
sighteen ed and sixty four shall he assessed as
tho day of the pass age Of this act anrbe due and
collected q the first day Of Jan~ next, soon after
practicike, allowing an extension Of ninety days
yes. of tb(Mssissippf river The additional taxes
N ineomelor profits for the year eighteen hundred
md sixtylsec, eviedby This act shall be assessed
md coectld Forthwith andtbe taxes on Incomes or
Profits for the year eighteen hundred aud sixiy hr
hall bo ASSESSED and collected according to the pro-
'isions OF be lax and assessment acts Of eighteen
hundred arIi siSty-.hree |,
Sec. T. 10 much Of the tax act of the twenty
ourth day Sf April eighteen hundred and sixiythree,
" ieyies ax on incomes derived from property or ,
fleets on be amount or value Of which tax is levied
" this act and also the first section Of said act, are
br the year eighteen hundred and sixty
our and b mated rent hire or interest en- prop
rty or credks.herein faxed ad raloram shall he as
eassds or .tinsi as Incomes undcr the tax act OF
ighieen hundred and sixty
Sec g. hat the tax imposed by this act on bonds
+ The Confederate States hettofore ssued shall in
% case oxcledfha interest on the same, and such
onds whenheld by for miners or unatics, shal De
xsmpt ronthe in all where the interest on
be same shdl not exceed one thousand dollars
Approved February II, 1861. Ii