The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1864-04-12
iederate Congress on

liquors aonr, sugar molasses, syrup rlce ana
10 " o,icutural products held OF e. sill
c ce - e uly next and not necessary - -na
nilsssn1jpton for the nnexpred Por.lon e n year
eoss , and of the growth production OF any yea,
lLssl6ssd;no the wear 1863; and tax 81 one per
saeet npoa all moneys, bank notes OF etnef I',
reuev. on hand or on deposit on which the
next: and on the value ad and not employed i'm a
hsness rs seohe derived from which is taxed
naaer th4 provisions of this act PROVIDED that al
r,onavs owned held deposited beyond the minus
II az confederate States shall be valued at the
=, NV ra+a off exchange in Confederate treasury
ts The tax to be assessed on the lst oay VI
Iiv and collected on the lst day OF Oc'ooer neA''
Ssot.aa thereafter as may oe posSioi T.. g.. ~.
year ending the yfsf of December. 1868, and for
each year thereafter:
Bankers shall pay $500. Adetopeers' retail
de alers tobacconiss pedlars cattle brokers' apothe
carries, photographers and confectioners, S5O, and
"a per centum on the gross amount OF sales MADE.
" Who, holesals dealers in liquors S2OO' ana per
liquors. so and S Ct on
sales. Wholesale dealers in groceries, goods,
wares, merchandise, ETC., $780, and % per centum.
Pawn brokers, money and exchange brokers 5000.
Distillers 5000 and 90 per centum. Brewers,
$l00 and % per centum.
Hotels, inns, taverns and eating houses-frst
class $500; second class $500; third class, 5000;
fourth class 500; fifth class, $50. Every house
where food refreshments are sold, and every
boarding house where there shall be six boarders
or more, shall be deemed to be eating house
under this act
Commercial brokers commission merchants
5000 and 81 per eentum.
Theatres, $500 and per centum on all receipts.
Each circus, 500, and so for each exhibition.
Jugglers and other persons exhibiting shows, $50.
Bowling alleys and billiard rooms, $40 for each
alley or table registered. Livery stable keepers,
lawyers, physicians, surgeons and dentists, $50.
Butchers and bakers, $50 and one per centum
S1fn,. foo
any business named in the 5th section shall, within
sixty days after the passage of the act, 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 and resi-
dence of each person, firm corporation engaged
or interested in the business. with a statement of
the time for which, and fine place and manner in
which the 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 Deem
Der, and such other tax may be due upon sales
or re ceipts 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 for every thirty days of such failure.
Requires separate registry and tax for each
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 new registry required upon
every change in the place of conducting a regis
tered business, upon the death of any person COR
Quoting the same, upon the transfer Of the bust
ness to another, but no additional tax.
Every person registered and taxed is required to
make returns 81 tie gross anf1unt of sales from the
passage of the act to the Both of June, and every
three months thereafter,
A tax upon all salaries, except of persons in the
military naval service, of 1 per cent when not
exceeding $1,000, and two per cent upon an excess
over that amount. Provided, that taxes shall be
imposed the salary of any person receiving a
rate for another period of time, longer or shorter
The tax annual incomes, between $500 and
s 800, shall be five per cent; between $500 and
$1,000. five per cent on the first 8 500 and ten
per cent on the excess; between $4,000 and SIS OOO
ten per cent? between $4,000 and 10000, l24 per
cent; $4,000 fifteen per cent; subject to the
following deductions: on incomes derived from
rents of real estate manufacturing and mining
&c, sum sufficient for necessary
annual repairs; on incomes from any mining or
business the rent (if rented) cost of
labor actually hired, and raw material; on incomes
from navigating enterprises the hire of the vessels
allowance for and tear of the same, not ex-
ceedng ten per cent; on income derived from the
sale of merchandise or any other property, the
prime cost cost of transportation salaries of clerks
and rent of building; on incomes from any other
the salaries of clerks rent, cost of labor
material, &C.. and in of mutual insurance com
panies the amount of loss paid by them during the
year. Incomes derived from other sources are sub
ect to no deduction whatever.
All joint stock companies and corporations shall
pay ne-tenth of the dividend and reserved fund
If the annual earnings shall give a
profit of more than ten and less than twenty per
cent capital stock. one-eighth to be paid; if
more than twenty per cent sixth. The tax to
be collected on the 1st of January next and of
each year thereafter.
A 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, 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 own use fifty
bushels sweet and fifty bushels Irish potatoes, one
hundred bushels fifty bushels wheat, pro-
luced this year, shall pay and deliver to the Con-
'ederate Government one tenth of the grain, pota-
,oes forage. sugar, molasses, cotton, wool and
tobacco produced. After reserving twenty bushels
peas beans he shall deliver tenth thereof.
Every farmer. planter, grazier, one-tenth of
he hogs slaughtered by him, in cured bacon at the
'ate of pounds of bacon to 100 pounds of pork;
'ne per cent upon the value of all neat cattle,
lorses, mules not used in cultivation, and asses TO
De paid by the owners of the same beeyes sold TO
De taxed as income
Trustees, guardians, &C.. are responsible for
axes due from estates, &c. under their control
All hospitals, insane, deaf, and charitable asy-
ums, churches, schools and colleges are EXEMPT
rom taxation.
This act to be in force for two years from the ex
'iration of the present year unless sooner repealed;