The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1864-01-26
TILE CONFEDERATE TAx-BILL.

Iiouors tobacco manufactured or manufactured,
cotton wool, -four sugar, molasses syrup rice, and
other agricultural products, held or owned on the
first DAY of July next and not necessary for family
consumption for the unexpired portion of the year
1863, and of the growth or production OF. any year
preceding the year 1868; and a tax of one per
cent. upon all moneys bank notes or other cur
rency on hand or on deposit the 1st 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 act: 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 lst 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 3lst of December, 1868, and for
each year thereafter:
de aers obacconists pedars. cattle brokers' apothe
cares photographers, and confectioners, $50, and
% per centum the gross amount of sales made
Wholesale dealers in liquors 5000, and 5 per
centum on gross amount of sales Retail dealers IN
liquors. $780, and 10 per centum on gross amount of
sales. Wholesale dealers in groceries goods,
wares merchandise, ETC.. 5000, and p per centum.
Pawn brokers' money and exchange brokers $500
Distilers. 5000 and 20 per centum Brewers
800, and % per centum:
Hotels inns, taverns and eating-houses-frst
class, $500; second class $500; third class, $2OO;
fourth class, $780, fifth class, $50. Every house
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 81 per centum.
Theatres, $3.50 and per centum on all receipts.
Each circus, 500, and $40 for each exhibition.
Juggers and other persons exhibiting shows $50
| Bowling alleys and billiard rooms, $40 for each
alley table registered. Livery stable keepers,
| lawyers physicians, surgeons and dentists, $50.
| Butchers and bakers $50 and per centum.
| An persons engaged. intending TO engage, in
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
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 in
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 on the next 3lst of Deem
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 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 5th section, and for each
place of conducting the same; but no tax for
storage of goods 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 con-
Quoting the same or upon the transfer of the bust
ness to another but 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 $500, and two per cent upon excess
over that amount Provided, that taxes shall be
imposed on 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 tax annual incomes, between $500 and
l,5OO, shall be FIVE per cent; between $500 and
$1,000. five per cent on the first ST. 500 and ten
per cent the excess; between So and $1,000,
ten per cent: between $1,000 and 10000, 124 per
cent; $4,000 fifteen per cent; subject to the
following deductions: on incomes. derived from
rents of real estate, manufacturing and mining
establishments &C., sufficient for necessary
annual repairs on incomes from any mining
manufacturing business the rent (if rented) cost of
labor actually hired, and material; incomes
from navigating enterprises the hire of the vessels
or allowance for and tear of the same, not
ceedng ten per cent; on income derived from the
sale of merchandise any other property. the
prime cost of transportation salaries of clerks
and rent of building; incomes from any other
occupation, 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
wear. Incomes derived from other sources sub
iect to deduction whatever.
All joint stock companies aud corporations shall
pay one tenth of the dividend and reserved fund
annually. If the annual earnings shall give
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, sixth The tax to
be collected the 1st of January next and of
each year thereafter.
A tax of ten per cent all profits in 1862 by
the purchase and sale of -four, corn, bacon, pork,
oats, hay rice, salt, Iron the manlrfa ctures of
iron. sugar, moasses made of cane, butter. wooden
cloths. shoes. boots, blankets and cotton cloths
This is not to apply to regular retail business.
Each farmer after reservng for his own use fifty
bushels sweet and fifty bushels Irish pota toes one
hundred bushels corn. or fifty bushels wheat pro-
federate Government one tenth of the grain, pota-
toes, forage, sugar, molasses, cotton, wool and
| tobacco produced. After rescrving twenty bushels
peas or beans he shall deliver tenth thereof.
Every farmer. planter. grazier, one-tenth of
the hogs sghtered by him, in cured bacon at the
rate of 90 pounds of bacon to 100 pounds of pork;
per cent upon the value of all neat cattle,
horses. mules not used in cultivation and asses. to
be paid by the owners of the same. beeves sold to
be taxed income.
l. Trustees, guardians, &C., are responsible for
taxes due from estates, &c, under their control
All hospitals, insane deaf and charitable asy-
ums churches, schools and colleges are exempt
from taxation.
This act to be in force for two years from the ex
piraon of the present year. unless repealed
but the tax naval stores, -four wool, cotton
tobacco and other agricultural products of the
growth of any year preceding 1868 imposed in the
first section, shall be levied and collected only for
the present year.