The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1864-02-02
THE CONFEDERATE TAxB1LL.

of IL.
liquors, tobacco manufactured or manufactured,
cotton wool -four: sugar mOlasses syrup, rice, and
other agreultnral products, held or owned ON the
first DAY of July next, and not necessary tor family
consumption for tie unexpired portion OF the year
1863 and Of the growth production of any year
preceding the year 1868; and tax of one per
cent upon all moneys. bank notes or other cur
rency, on hand deposit on the lst of July
next and on the value of all credits on 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 t.Iat all
moneys owned. held 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 the 1st day of
July and collected on the 1st day of October next
= thereafter as may be possible
Section 9Th imposes the following taxes for the
wear ending the 3lst of December 1868, and for
each year thereafter:
Bankers shall pay $500. Auctoneers, retail
de alers tobacconsts pedars. cattle brokers' apothe
carries photographers, and confectloners, sou, and
% per cpntum the gross amount of sales made.
Wholesale dealers in liquors $500, and 5 per
centum or gross amount of sales Retail dealers in
liquors, 500, and 10 per centum on gross amount of
sales. Wholesale dealers in groceries. goods,
wares, merchandise, etc, 5000, and % per centum.
Pawn brokers, money and exchange brokers 5000.
Disters. 5000 and 20 per centum Brewers
300, and p per centum.
Hotels. inns, taverns and eating-houses-frst
class $500; second class, $500; third class, 5000;
fourth class, $780, fifth class, $50. Every house
where food or refreshments Sold and every
boarding house where there shall be six boarders
or more, shall be deemed to be an eating house
| under this act.
Commercial brokers or COMMISSION merchants
5000 and % per centum.
Theatres. $500 and per centum all receipts.
Each circus. 500, and $40 for each exhibition.
Juggers and other persons exhibiting shows $50.
Bowling alleys and billiard rooms. s 70 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, intending to engage. in
any business named in the 9th section, shall, within
sixty days after the passage of the act. or at the
time of beginning business, and on the st of Janu
AIRY in each year thereafter register with the dis
trct collector true account OF the name 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 i'm
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 as may be due upon sales
| or 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 such business,
and like for every thirty days of such failure.
| Requires separate registry and tax for each
business mentioned in The 5h section, and for each
place of conducting the same; but no tax for mere
sorag" of goods at place other than the registered
place of business. A new registry required upon
|
tered business, upon the death of any person
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 of the gross amount of sales from the
passage of the to the Both of June, and every
three months thereafter.
A tax upon all salaries, except of persons in the
| military or naval service. of l per cent when not
| exceeding $500, and two per cent upon
over that amount. Provided, that taxes shall be
imposed the salary of any person receiving
salary not exceeding $1,000 per annum or at like
rate for another period of time, longer shorter.
The annual incomes. between $500 and
+ 500, shall be five per cent; between 81 500 and
$1,000. five per cent on the first 81 800 and
per cent on the excess; between SO 600 and SIS 600,
ten per cent; between $1,000 and 1000. l2b per
cent; $4,000 fifteen per cent subject to the
following deductions: incomes derived from
rents of real estate, manufacturing aud mining
establishments &e.. sum sufficient for necessary
annual REPAIRS on incomes from any mining
manufacturing business the (if rented) cost of
labor actually hired, and material; on incomes
from navigating enterprises the hire of the vessels
or allowance for wear and tear of the same, not
ceedng ten per cent; on income derived from the
sale of merchandise any other property. the
prime cost cost of transportation salaries of clerks
and rent of building; incomes from any other
occupation. the salaries OF clerks, rent of labor
material. &C.; and III case of mutual insurance com
panies the amount of loss paid by them during the
year Incomes derived from other sources are sub
rct to no deduction whatever.
All JuInt stock companies ana corporations shall
pay one-tenh of the dividend and reserved fund
annually. If the annual earnings shall give a
profit of more than n, and less than twenty per
cent on capital stock. one-cighth to be paid: if
more than twenty per cent. one-sixth. The tax to
be collected this lst 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 corn fifty bushels wheat pro-
duced this year. shall pay and deliver the Com
fcdcratc Government one-tenth of the grain, pota-
toes. forage. sugar, noasses, cotton, wool and
tobacco produced After reserving twenty bushels
peas or beans he shall deliver tenth thereof
Every farmer lanter grazer one tenth of
th" hogs slaughtered by him, in cured bacon. at the
rate of 90 pounds of bacon 100 pounds of, pork:
one per cent upon the value of all neat cattle
horses. mules used in cultivation. and asses to
be paid by the owners of the same. beeves sold TO
be taxed aS income. .t H. t.. '-E /
Trustees guardians, &C.. are responsible for
taxes due from,nStates &c. under their control
lums, churches. schools and colleges are exempt
from taxation.
This to be in force for two years from the px
pration of.the present year unless sooner repealed
bnt the tax on naval stores, -four wool, cotton I
tobacc" and other agricultural products of the
growth of any year preceding 1868 imposed in the /