The daily Chattanooga rebel. [volume] (Griffin, Ga.) 1864-1865, 1864-07-25
vo5unne Il
ny AUTHouf1'
PUBLIC -


kfr.< GeREfeSs O. 80 -
Passed at shefsa..s ssssiSa which va va. hssaa N
T;--s,is su Noaday, the scsenih day of De
s-aiS-- a d., Iss5. end ended ON Thursday.
the eighteenth day OF February, tssi-
Car. Lar-An Act TO levy sddstnpsl taxes Tor
the common defence ard support of the Sovcrn-
-n5ent-
ca do enact That. i'm addition 10 the taxes leried
by the '-aet ;o fay for the common defence.
and 30 carry on the GoEcsIlnent of the Confede-
rate States approved sweufy-fuurfs CT April.
eighteen hundred aad sixty-three. there shall he
levied frrsn che ssSge os this ac< on ths subjects
~ taxation hereafter nnenfiored- and collected
from every person. eo-partnerSfip. association or
corporation. liable therefor. taxes a< follows to-
wit:
and mixed. OF every kird and description, not
hereinafter exempted taxed at tsieeFenf rate,
i've per eeas-: Provided. That from this tax on
the vaiSe of property, enrpi1yed in agriculture
~ls=n be dedacted the value Of the tax kind de-
rived therefrorl, aSsess<d gpder the law impo-
sing Il, and delivered TO the Government: Prcvi-
ded. That no credit sail As alloyest 6eyona nTs
u. On the value of .,,id and silver warrs and
plate, iewels. jeweiry an'l watches, ten per cent
III The value of property taxed unHSr this sec
ton shall be assessed the basis OF tie market
valnc Of the same, similar property. in TIE
neighbo-hood where assessed Ia the year eighteen
hundred aod sixty. except in cases where lspdSs
slaves cotton tobacco, hare been purchased
since the first dsy of January eighteen hundred
o.
cotton ami s.uaeco. purchased. shall be asses
>ed at the price actually paid fnr ttr same by the
owner.
SIC 3 On the value of all shares or interests
held in any bank, banking Company er asSocia-
ton. canal, navigation. importing and exporting.
insurance, misunderstanding Efieurnph express. rail
road and dry dock COMPANIES, and all other joint
stock companies Of eTerv Kind, whether incurpo-
rated or not- 1--WE per cent The ralue of property
the basis Df the market value of said property in
the neighisorhood where assessed, IN such cuIrcn-
cy Iaay be IN general use therc IN The purchase
and sale of such property, at the time of a~ss'-s-
-ment
SEc :. T. Upon the aHr,unt of al gold and sill
vcr CON- gold dust, gold AZ silver bullion whether
held by banks other corporations or indiyid-
aals. hve per cent; and upon all moneys held
abroad, or upon the amount OF all bills of ofexcfansc.
drawn therefor on foreign countries, O tax ot i've
per cent; such tax upon money sbr,ad To- tc AS
Sessc aud collected according to tic vaiuchcreof
at Ehe place where the tax IL paid.
III. Upon the amount Of all solvent credits. and
OF all b<nk bills. and all other paper issued n car
reucy, exclusive of ron interest bearing ConfcdS
rate treasury notes. aud net employed IN a rcrs-
tered business, the incf'nc derived from which y
taxed ave per cent
Sxc 4. Upon profits made in trade and bust
l. On all profits made by buying aud selling
spirituous liquors. -Four. wheat, corn rice. sugar.
moiasses syrup. salt, bacon, pork, hogs beef ur
beef CATTLE sheep. oats, hay, fodder, rr hides,
leather horses, mules, boots. shoes. cotton yarns.
wool wooe, cotton or mixed cloths. hats wagons
harness. coal, iron. steel nails. at any time be-
tween the first of january, eighteen hundred and
sixiy-three, and the first OF January, eighteen
hundred and sixty-fyc, ten per cent, in addition
To the tax on such profits as income under the
- act to lay taxes for the eenln.In defence and
garry on the government OF che Confederate
States, approved April Path, 1866;
III. On all profits made by buying and seliin.
money. gold, silver. foreign exchange, stocks.
notes, debts. credits, or obligations of any kind.
and any merchandise, property, or effects of any
kind mot enumerated in the preceding paragraph.
between the times DairIcd rereiu. ten per cei.t.
in addition TO the tax on such profits as incoi'ic
under the aforcsa;d.
ILL., On tts amount of profits exceeding twenty
i've per cent, made during either "f 'hr rears
eighteen hundred and ~iNtv-frce au'l ei.iIsccn
Inndred and sixty -four by any bank or bani.in-
company. Insurance., canal navigation. importing
and exporting. telegraph, express, raiirTad, n,sn
nv of any description, whether Incorporated or
not twenty;fvs Per sc 4. ca sns eSSsnr s-r
under This act shalt be allowed, to-wit:
l. Property Of each head nf G faiailr 80 ti,c raj
child Of the family TO fhs further raiuc of one
hundred dollars and for Zach SON actually en-
gagged in the army or navy, or who has died OF
been killed In the military naval service. and
who was n member of the family when he en-
tered the service. to the further value of five hun
ii. Property of the widow of any officer. sol
der sailcr marine, who may have died or
been killed in the military or naval service, or
where there is widow. then of the family,
being minor children, to the value 81 one thousand
dollars.
III. Property OF every officer, soldier, sailor or
marine, actually engaged in the military or naval
service or Of such have been disabled in such
seiviee TO the vaiue of one thousand dollars Pro-
yided. That the above exemptions shall not apply
TO any person, whose property, exclusive of
household furniture, shall be assessed at a value
exceeding thousand-dollars.
". That where property has been injured or de-
strnyed by the enemy, the owner thereof has
beef. temporarily deprived of The use or occupan
cy thereof of the means of cultirang the same.
by reason of the presence or proximity of the Gu
cIny, the assessment on snch property may be re-
duced, in proportion TO the damage sustained by
-s.d fisprp INF az he
duced in the ratio By the district collector.
satisfactory evidence submitted to him by the
owner assessor.
SEC. 6. Tha. the Ia xes OF property, laid for tire
year eighteen hundred aud sixty-fo shall be as
sessed as on the day of the passage of this act,
and be due and collected on the first day OF juno
next, n soon after practicable, allowing
extep<icn of ninety days west OF the Mississippi
river The additional taxes on Incomes or ssroiiis
for tiie year cighteon hundred and sixty-s
levied by This Get, shaii be assessed and collected
forthwith and thc taxes on incomes profits for
assessed and collected according TO the provisions
of the tag and assessmc,u acts os eighteen hun
sircd and sixty three
Sgc I Soinucii of the tax act or tho twenty
fourth day of April cightccn hundred and sixty
three, rs lcSIes u tax on incomes dcriyed, from
property or effects, on The amount or value ofwhch
tax is levied by this act, and also the first sec
tion of said act, suspended for the cigla-
teen hundred and siSty-faur; and no estimated
rent hire or interest on property credits here
in taxed ad valorern, shall be assessed taxed
incomes under the tax act. of eighteen hundred
and sixty-thrcc.
SEC. 4. That the tax imposed By this, act ON
bonds of the Confederate States heretofore issued,
siali in no case exceed the interest tir, same.
and such bonds when held by for minors or iu-
uatics, shall be exempt from the tax in all cases
where The interest on the same shall not exceed
osle thousand dollars
Approved Feh.unry IL, 1864.
cnAR. LXy.-An Act TO organize forces to serve
during the war.
Tks Goa5yess ~ sks Con fedeyufs States Of fmf, Z
: O. 60 eHaes That from aud after the passage of
ths act all white men. residents of tie Confedsr
ate States. between the ages sf seventeen and IF
.ty shall be in the srjitsry serves of She Conl-
crasr States for stac war
SEC. = That al the persons aforesaid. Sc.weer
the ages ok eizhteen and forty Eve in scrSice
shall be retained during fha present svur with the
United States N The same Regiments, battHlions
and csEPsnies 20 which thss belong. as the pas
o};7cnr< upiess regularly a. esS