The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1864-02-16
THE CONFEDERATE TAx-BILL.

which was passed by the Confederate Congress on
the Goth of April, 1863:
1t imposes a of eight per cent. upon the value
of all naval stores salt, wines and spIrltuous
LIQUORS, tobacco manufactured unnapufactured,
cotton, wool, -four, sugar. moasses syrup rice, and
other agricultural products, held or owned on the
first day of July next and not necessary for family
consumption for the unexpred portion OF the year
1868, AID of the growth or production OF any year
preceding the year 1863; and a tax of one per
cent ulon all moneys bank notes other
r.ncy, on hand 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 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 LIST 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 Dist of December, 1868, and for
each year thereatter:
Bankers shall pay $500 Auctioncers, retail
de aers tobacconistS cattle brokers' apohe
carries. photographers, and confoctioners, $50 and
,! per centum on the gross amount OF sales made.
Wholesale dealers in liquors $500. and Is per
centun gross amount of sales. Retail dealers in
liquors, 500 and 10 per centum on gross amount of
sales. Wholesale dealers III groceries, goods,
wares merchandise, etc, $500, and y per centHm.
Pawn brokers, money and exchange brokers $500.
SlOo, and p 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 boarlers
or more, shall be deemed to be eating house
under this act.
Commercial brokers or commission merchants
5000 and % per centum.
Theatres, $500 and per cenum on all receipts.
Fac Ci for
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.
All persons engaged or intending toengage, in
any business named in the 9Th section shall within
sixty days after the passage of the act, at the
time of beginning business, and on the Int 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
tire time for which, and the place and manner i'll
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 the next 81 st 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 sich tax shall, III addition to all other taxes
upon his@ousiness imposed by the act, pay double
the amount of the specific tax on such business,
and like for every thirty days of suc failure.
business mentioned in the 9Th section, and for each
place of conducting the same; but 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 regis
tered business, upon the death of any person
Quoting the same upon the transfer of the bust
ness to another, but II" 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 Both of june and every
three months thereafter.
tax upon all salaries. except of persons in. the
military naval service, of l per cent when not
exceeding l.:l)O and two per cent upon excess
over that amount. Provided that no taxes shall be
imposed the salary of any person receiving a
salary not exceeding 81 900 per annum, or at like
rate for another period of time. longer or shorter.
The annual incomes, between $500 and
s SEQ shall be five per cent; between s 500 and
$1,000 five per cent the first ST 500 and ten
per cent the excess; between $1,000 and S. OUD
ten per cent; between $4,000 and 10000 129 per
cent; Sl0.0OD fifteen per cent; subject to the
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 or
business the rent (f rentetD cost of
labor actually hired, and materia on incomes
from nav gang enterprises, the hire of the vessels
or allowance for wear and tear nf the same not ex
cceding ten per cent; on income derived from the
sale of merchandise or. any other property the
prime cost of transport alton. salaries of clerks
and rent of building; incomes from any other
cupation the salaries of clerks cost Of labor
&c; and in of mutual insurance com
pancs the amount of loss paid by them during the
year. Incomes derived from other sources are sub
ject to deduction whatever.
All joint stock companies and corporations shall
pay on6-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 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.
A tax of ten per cent. on all profits in 1862 by
the purchase and sale of flour, corn bacon, pork.
oats, hay, rice, salt, iron or the manufa of
iron. sugar mnlasScS made of cane. butter wooden
cloths, shoes. bootS1 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. fifty bushels wheat, pro-
duced this year shall pay and deliver the Con-
federate Government one-trnth of the grain. pota
toes. forage. sugar, nOlaSses, cotton. wool and
tobacco produced After rcServing twenty bushels
peas or beans he shall deliver one tenth thereof
Every farmer. planter, grazier, one tenth of
the hogs slaughtered by him. in cured bacon at the
rate of OO pounds of bacon to 100 pounds Of pork;
one per cent upon the value of. all neat cattle
horses. mules not used i'll cutivation and asses to
be paid by the owners of the same bpeves sold 70 |
be taxt q as income.
Trustees guardians, &C.. are responsible for |
taxes due from estates. DC. under their CONTROL
All hospitals. insane, deaf. and charitable asy-
ums. churches schools and colleges are exampt
from taxation.
This act to be in force for two years from the ox
praon of the present r.sunles> sooner repealcd
but the tax on naval stores, flour. wool cotton, /
tobacco and other horticultural nrn6hnts cf +lo