WESTERN DEMOCEAT, CHARLOTTE, N. C.
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J&Bt ACT TO FUND, TAX AND LIMIT THE
CURRENCY".
J. The Congress of the Confederate States of
America do enact. That the holders of all treasury
notes above the .denomination of five dollars, not
' bearing interest, shall be allowed until the 1st day
of April; J8G4 east of the Mississippi river, and un
til the 1st day of July, 1864, west of the Missdss
iprjfriver.to fund the same, and until the , periods
and at the places stated, the 'holders of all such
treasury notes shall be allowed to fund the same in
registered bonds, payable twenty years after their
' dates, bearing interest at the rate of four per cent,
per annum, payable on the 1st day of January and
July "of each yar. . .
2. The Secretary of the Treasuary is hereby au
thorized to issue the bonds required for funding
provided for in the preceding section, and until the
bonds can be prepared lie may issue certificates to
answer the purpose, Such bonds and certificates
shall be receivable without interst in payment of all
government dues payable in theyear 1864, except
export and import duties.
.3. That all Treasury notes of the denomination
of one hundred dollars not bearing interest, which
.hall not be presented for funding under the provis
ions of the first section of this act, shall, from and
after the firt day of April, 1864. east of the Miss
isippviver."and the first day of July, 1864, west
.of the Mississippi rivercease to be receivable in
the payment of public dues, and said notes if not so
presented at that time, shall, in addition to the tax
of thirty-three and one third cents imposed in the
4tfi section of this act, be subject to a tax of ten per
. cent, a month until so presented, which taxes shall at
tach to said notes wherever ' circulated, and shall be
deducted from the face of said notes whenever pre
sented for payment or for .funding, and said notes
shall not bo exchangeable for the hew issue of
tk Treasury notes provided for in this act. .
4. That on all said Treasury notes not funded or
.used in payment of taxes at the dates and places
prescribed iu the 1st section of this act, there shall
.be levied at said dates and places a tax of thirty -
, .three and one third oents for every dollar promised
i... l. - f Co ;A .,. cVnll nt.fnfth to
i I' said notes wherever circulated, and shall be collec
ted by deducting the same at the Treasury, its de
positories, and by the tax collectors, and by all Gov
ernment officers receiving the same, whenever pre
sented for payment, or for funding, or in payment
of Government dues, or for postage, or iu exchange
ibr new notes as hereafter provided; and said Trea
sury notes shall Jbe fundable in bonds as provided in
.the first section of this act until the 1st day of Jan
uary, 1865, at the rate of sixty-six and two third
,'cents on the dollar.
And it shall be the duty of the Secretary pf the
Treasury at any time between the 1st April east,
;aud the 1st July, 1864, west of the-Mississippi river,
:find the 1st January, 1865. to substitute and ex
' change new treasury notes for the same, at the rate
j sixty six and two-thirds cents .on the dollar, pro
vided that notes of the denomination of one hundred
.dollars -shall not be entitled to the privileges of said
exchange; provided, further, thut the right to fund
.any of said treasury notes aftor 1st day of January.
1865, is hereby taken away; and provided, further,
that upon all such treasurjnotes which may remain
out-standing on the 1st. January, 1865, and which
may not be exchanged- for new treasury notes as
therein provided, a tax of one hundredper cent, is
.hereby imposed.
5- That after the 1st day of April next nil author
ity heretofore given to the Secretary of the, Treas
ury to issue treasury notes shall be and is hereby
revoked : Provided, the Secretary of the Tresury
may, after that time, issue new treasury notes, iu
such forms as he may prescribe, payable two y(ra
.after the ratification of a treaty of peace with the
..United States; said new issues to be receivable in
! payment ot all public dues except export and im-
It's 1 "1.1 1. 1 1
,porc auijes, ana to De issuea in exchange ior oia
,notes, at the rate of two dollars of the new for three
.dollars of the old issues, whether said old notes be
surrendered for exchange by the holders thereof, or
.be received into the treasury under tho provisions
.of this act; and the holders of the new notes or of
the old notes, except those of the denomination of
.one hundred dollars, after they are reduced to sixty-six
aud two thirds cents on tho dollar, by the
tax aforesaid, may convert the some into call certi
ficates, bearing interest at the rate of four per cent,
per annum, aud payable two years after the ratifi
cation of a treaty of peace with the United States,
Unless sooner converted into new notes.
6. That to pay the expenses .of the Government
Bot otherwise provided for, the Secretary of the
Treasury is hereby authorized to issue six per cent,
.bonds, to an amount not exceeding five hundred
millions of dollars, the principal and interest
whereof shall be free from taxation, and for the
jmymerft of the interest thereon, the entire uett re
ceipts of auy export duty hereafter laid on the" value
of all cotton, tobacco,' and naval stores, which shall
::r Uj be exported from the Confederate States, and the
ueii. pruueeua oi me import uuties now lam, or so
. much thereof as may be necessary to pay annually
the interest, are hereby specially pledged!, provided
that the duties now laid upon imports and hereby
ldged shall hereafter be paid in specie, or in stor
ing exchange, or in the coupons of said bonds.
? . That the Secretary of the Treasury is hereby
authorized, from time to time, as the wants of the
.treasury may require it, to soli or hypothecate.
ior treasury notes said -bonds or any part thereof
upon the beet terms he can, so as to meet appro
priations by Congress, and at the same time reduce
and restrict the amount of the. circulation in treasu
ry notes within reasonable and safe liuiitsr
8. The bonds authorized by the 6thssection of this
Act may be either registered or coupon bonds, as the
parties taking them may elect and they may be ex
changed for each other uuder such regulations as
the Secretary of the Treaoury may prescribe. They
.shall be for one hundred dollars, or some multiple
.of one hundred dollars, and shall, together with the
xsoupons thereto attached, be iu such form and of
such authentication as the Secretary of the Treas
ury may prescribe. The interest shall be payable
half yearly, on the 1st of January aud July in each
year the principai"shall be payable not less than
- thirty years from their date.
9. All call certificates shall be fundable, and shall
be taxed in all resnects. as is urovided fur the Trea-
H i Vlli sury notes, iuto which thev are convertible. If not
converted before the time fixed for taxing the Trea
sury notes, such certificates shall, from that time,
.bear .interest - upon ouly sixty-six and two third
xsent for every dollar promised upon their face, and
shall be redeemable only in new Treasury notes at
that rate, but after the passage of this act, no call
certificates shall be issued until after the Jst day of
April, 1864.
10.. That if any bank of deposit shall give its de
positors the bonds authorized by the 1st section of
VrtiR! this act in exejianco for their deposits, and suecifv
the same on the bonds by some distinctive mark or
token, to be agreed upon with the Secretary of the
Treasury, then the said depositor shall be entitled to
receive the amount ef said bonds in Treasury notes
bearing no interest and, outstanding at the passage
of this act: Provided, the said bonds, are 'presented
before the privilege of funding said notes at par
.shall cease, as herein prescribed.
'11. That all treasury notes heretofore issued of
the denomination of five dollars shall coutiuu to be
receivable in payment of public dues, as urovided
by law, and fundable at par under the provisions of
this act, until the 1st of July, 1864, east,' and until
,he 1st October, 1864, west of the Mississippi, but
;after that time they shall be subject to a tax of thir-ly-three
and one-third cents on everydollar promised
on the face thereof, said tax to attach ta said notes
wherever circulated, and said notes to be fundable
and exchangeable for new treasury uotes as herein
-provided, subject to the deduction of said tax.
12. That aiy State holding treasury notes, re
ceived before the times herein fixed for taxing said
notes, shall be allowed until the 1st day of January,
1865, to fund the same in six per cent, bonds of the
Confederate States, payable twenty years afterdate,
aad the interest payable semi-annually. But all
treasury notes received by any State after the time
1 1 fixed for taxing the same, as aforesaid, shall be held
to nave been received diminislied by the amount of
said tax. The diacrimi&ajion between the note6
subject to the tax and those not so subject, shall be
left to the good faith of each State, and the certifi
cate of the Governor thereof shall io act -case be
Conclusive. .
h3. That treasury notes heretofore issued, bear
ing interest at the rate of $7 30 on the 1 00 per
annum, shall no longer be received in payment -of
public dues, but email be deemed arid considered
bonds of.the Confederate States, payable two years
after the ratification of a treaty of peace with- the
United States bearing the rate of interest specified
on their face payable on the 1st of January in each
and every year. -
14. That the Secretary of the Treasury be and
he is herebv authorized in case the exigencies of
the government should require it, to pay the demand ;
of any public creditor wnwse dent may oe contract
ed after the passage of this act, willing to receive
the same in a certificate of indebtedness to be is
sued by said Secretary in such form as he may
deem proper, payable two years after the ratifica
tion of a treaty of peace with the U. States, bearing
interest at the rate of six per cent per aunum, pay
able semi-annaally, and transferrable only by spe
cial endorsement under regulations prescribed by
the Secretary of the Treasury, and said certificates
shall be exempt from taxation In principal and in
terest. 15. The Secretary of the Treasury is authorized
to increase the number of depositories so as to meet
the requirements of this act, and with that view to
employ such of the banks of the several States as
he may deem expedient.
16. The Secretary of the Treasury sMil forth
with advertise this act in such newspapers publish
ed in the several States and by such other means
as shall secure immediate publicity, aud the Seo'y
of War and the Sec'y of the Navy shall each cause
it to be published in general orders for the informa
tion of the army and navy.
. 17. The 42d section of the act for the assessment
and collection of taxes, approved May 1st, 1863, is
hereby repealed.
18. The Secretary of the Treasury is hereby au
thorized and required, upon the application of the
holder of any call certificate which by the first
.section of the act to provide. for the funding and
further issue of treasury notes," approved March
23d, 1863, was required to be "thereafter deemed to
be a boud" to issue to such holder a bond therefor
upon the terms provided bv said act.
Adopted February 17,"l864.
Note. The 42d section of the Assessment
Act, which the above law repeals, allowed tax
payers to pay into the Treasury in advance such
sum as thev mierht choose on account. of taxes to
accrue against them.
THE NEW TAX BILL.
An Act to lay additional taxes for the common de
fence and support of the Uovernment.
Sec. 1. The Congress of the Confederate States
of America do eriiict. That in addition to the taxes
levied by the "act W lay taxes for the common do
fence and to carry on the Government of the Con
federate States," approved 24th or April, lbbJ
there shall be levied, from the passage of this act.
on the subjects of taxatiou hereafter mentioned, aud
collected from every person, co-partnership, asso
ciation or corporation, liable thereto, taxes as fol
lows, to wit:
I. Upon the value of property, real, personal and
mixed, of every kind and description, not hereinaf
ter exempted or taxed at a different rate, five per
cent: Provided, that from this tax on the value of
property, employed in agriculture, shall be deduct
ed the Value ot the tax in kind delivered therefrom,
as assessed under the law imposing it, and delivered
to the Government : Provided, that no credit? shall
be allowed beyond five per cent.
II. On the value of gold and silver wares and
plate, jewels.'jewelry and watches, ten per cent.
III. The value of property taxed under this sec
tion shall be assessed on the basis of the market
value of the same, or similar property in he nei-rh
borhood where assessed in the year 1860. except in
cases where land, slaves, cotton or tobacco have
been purchased Since the 1st day of January, 1862,
in which case the said land, slaves, cotton and to
I V .a.a
oacco so purcnasea, shall be assessed at toe price
actually paid tor the same by the owner.
Sec 2. On the value of all shares or interests lield
in any bank, banking company or association, canal,
navigation, importiug, exporting, insurance, manu
facturing, telegraph, express, ruilroad, and dry dock
companies, and all other joint stock companies of
every kind, whether incorporated or not, five per
cent. ...
The value of property taxed under this sectiou
shall be assessed upon the basis of the market value
Of such property in the neighborhood where assessed.
in such currency as may be in general use there, in
the purchase and sale of such property, at the time
of assessment.
Sec 3. I. Upon the amount of all gold and silver
com, gold dust, gold or silver bullion, whether held
by the banks or other corporations or individuals,
five per cent.; and upon all moneys held abroad, or
upon the amount of all bills of exchange, drawn
therefor on foreign countries, a tax of five per cent;
such tax upon money abroad to be asossed and col
lected according to the value thereof at the place
where the tax is paid.
II. Upon the amount of all solvent credits, and
ofall bank bills, and all other papers issued, as cur
rency, exclusive of non-interest bearing Confederate
treasury notes, aud not employed in a registered
business the income derived from which is taxed,
five per cent. - .
Sec 4. Upon profits' made in trade aud business,
as follows : ' ,
.1. On all profits made by buying and selling spir
ituous liquors. Hour, wheat, corn, rice, sugar, mo
lueses or syrup, salt, bacon, pork, hogs, beef or
beef cattle, sheep, oats, hay. fodder, raw hides,
leather, horses, mules, boots, shoos, cotton yarns,
wool, woolen, cotton or mixed ioths, hats, wagons,
harness, coal, iron, steel or nails, at any time be
tween the 1st of January. lfc!G3. and the 1st January
1865,. ten per cent., in addition to the tax nimncli
ftrofits as income underthe "actio lay taxes for tlje
common aeience, ana cany on the liovernment of
the Confederate States,'" approved April 24th, 1863
II. On all profits made by buying and selling
money, gold, silver, foreign exchange, stocks, notes,
debts, credits, or obligations of any kind, and any
merchandize, property or effects of any kind, not
enumerated in the preceding paragraph, between
the times named therein, te per een., iu addition
to the tax' on such profits as income, uuder the act
aforesaid.
m. 'On the amount of profits exceeding twenty
five per cent., mad during either .of fhe years 1863
and 1864.' by any bank or banking company, insu
rance, canal, navigation, importing and exporting,
telegraph, express, .railroad, manufactuiiug, dry
dock, or other joint stock company of anydescrip
tiiuu whether incorporate or liot. twenty-five per
cent on such excess.
Sec 5. The following exemptions from taxatiou
under tftis uct shall be allowed, to-wit :
I. Property of each head of a family to the value
of five hundred dollars; and for each minor child of
the family to tho further value of one hundred dol
lars; and for each son actually engaged in tho army
or uavy, or who has died or beer? killed in the mili
tary or naval service, and who was a member of the
family when he entered the service, to the further
value of five huudred dollars.
II. Property of the widow of any officer! soldier,
sailor or marine, who may have died or been killed
in the military or naval service, or where there is
uo widow, then of the family, being minor children,
to the value of one thousaud dollars.
III. Property of every officer, soldier, sailor or
marine, actually engaged in the military or naval
service, of such as have been disabled iu such ser
vice, to the value of one thousand dollars; provided,
that the above exemptions shall not apply to any
person, whose property, exclusive of household fur
niture, shall be assessed at a value exceeding one
thousand dollars. .
IV. ' That where property has been injured or de
stroyed by the enemy, or the owner thereof has
been temporarily deprived of the use or occupancy
thereof, or of the means of cultivating the! same, by
reason of the presence ow the proximity, of the en
roy. the assessment on such property raay be re
duced, in -proportion o the damage sustained by
the owner, or the tax assessed thereon may be re
duced in the same ratio by the district collector,on
satisfactory evidence submitted to him by the own
er or assessor.
Sec 6- That the taxes on property laid for the
year 1864, shall be assessed as on the day of the
passage of this act, and be due and collected on the
first of June next, or as soon 'after as practicable,
allowing an extension. of ninety days West of the
Mississippi river. The additional taxes on incomes
or profits-for the year 1863 levied by this act. shall
be assessed and collected forthwith; and the taxes
on incomes or profits for the -year 1864, shall be as
sessed aud collected according to the provisions of
the tax and assessment nets of 1863.
Sec 7. . So much of the tax act of the 24th day of
April, 1863, as levies a tax on incomes derived from
property or effects on the amount or value of whrch
a tax is, levied by this, act, and also the first section
of said act, are suspended for the year 1864. and no
estimated rent, hire or interest on property or cred
its herein taxed ad valorem shall be assessed or
taxed as incomes uuder the tax ant of 1863.
Sec 8. That the tax imposed by this act en bonds
of the Confederate' States heretofore issued, shall
in no case, exceed the interest on t lie .same, and
such bonds, wheu held by or for minors or lunatics,
shall be exempt from the tax in all cases where the
interest on the same shall not exceed one thousand
dollars.. '
. Adopted in February, 18G4 J -
THE NEW MILITARY LAW.
A Bill to organize forces to serve during the War.
Skc. 1. That from and after the passage of this act
all white men, residents of the Confederate States, be
tween ihe ages of 17"snd 50, shall be in the military
service of the Confederate Slates for the war.
Sec 2. That all the persous aforesaid, between the
ages of 18 and 45, now In service, shall be retained
during the present war with the United States, in the
suftie regiments, battalions and companies to which
they belong at the passage of this act, with the Fame
organization and officers, unless regularly transferred
or discharged, in accordance with the Jaws and regu
lations for the government of the army : Provided, fhat
companies from one Slate, organized against their
consent, expressed at the time, with regiments or bat
talions from another Stale, shall have the privilege of
being, transferred to organizations of troops,, in the
same arm of the service, trom the States in which said
companies were raised; and the soldiers fioni one
State, in companies from another State, shall be allow
ed,.if they desire it, a transfer to organizations from
their own States, in the same arm of the service.
Sec 3. Be it further enacted, That at the expiration
of si? months from the first day of April next, a bounty
of one hundred dollars in a six per cent. Government
bond, which the Secretary of the Treasury is hereby
authorized to issue, shall be paid to every nwn-com-missioned
officer, musician and private who shall then
be iu service, or in the event of his death previous to
Ihe period of such payment, then to the person or per
sous who would be entitled by law to receive the ar
rearages of his pay; but no one shall be untitled to the
bounty herein provided, who shall at any time, during
the period of six months next after the said first day of
April, be absent from his command without leave.
Sec 4. Be it further enacted, That no person shall
be relieved from the operation of this act by reason of
having been heretofore discharged from the army,
where no disability now exists; nor 'shall those who
hnvc furnished substitutes be anv longer exempted by
reason thereof: Provided, that no person, heretofore
exempted ou account of religious opinions and who
has paid the tax levied "to relieve him fiom service
shall be required io rendy military service under this
act.
Sec 5. Be it further enacted, That all white male
residents of the Confederate States, between the ages
of 17 and 18 and 45 and 50 years, shall enroll them
selves at such times and places, and uuder such regu
lations, as the President ma prescribe, the time al
lowed not being less than thirty days for those-cast,
and sixtj days for those west of the Mississippi river,
and any person who shall fail so to enroll him?elf,
without a reasonable excuse therefor, to be judged of
by the President, shall be placed i.n service in the field
for the war,. in the same manner as though they Vere
between the ages of eighteen aud forty-fire : Provided,
that the persons mentioned in this section shall con
stitute a reserve for State defence and detail duty, and
shall not be required to perform service out of the
State in which they reside. . '
Sec 6. That all persons required by the 5th section
of this act to enroll themselves, may nithin thirty days
after the passage thereof, east of the Mississippi river,
and within sixtv days,-if west of said river, form them-
selves into voluntary organizations of companies, bat
talions, or regiments, and elect their own officers ; said
organizations to con form to the existing laws; and,
having so organized, to tender'their services as volun
teers duriig the war to the President; and if such or
ganizations shall furnish proper Tnuster .rolls, as now
orgifnized, and depo.it a copv thereof with theemoll
ing officer of their district, which shall be equivalent
to enrollment, they may be accepted as minute men
for service in such State, but in no event to be taken
out of it. Those who do not so volunteer and organize,
shall enroll themselves as before provided ; and may,
by ihe President, be required to assemble at conven
ient place of rendezvous, and be formed or organized
iuto companies, battalions aud regiments, nuder regu
lations to be prescribed b hint; and shall hare the
right to eltct their company and retfimeaital officers :
and all troons organized uuder this act for State de
fence, shall be entitled, while in actual service, to the
same pay and allowance ns iroops now itMhe field.
bee 7. luat any person who shall fail to attend at
the place of rendezvous asirequired bv the authoritx
of the President, without ;a sufficient excuse, to be
judged of by him, shall be Miable to be placed in ser
vice in tho held for the war, as It he were between the
age,a of 18 and 45 years.
bee 8. that hereafter the duties of provost and hos
pital guards and clerks, and of clerks, guards, agents,
employees or laborers in the Commissary and Quarter
master s IJepartmetits, in the Ordnance Bureau, aud
clerks and employees ofnavv agents, as also in The exe
cution of the enrollment act. and all similar duties.
shall bei)erformed by persons who are witbin the ages
of eighteen and forty-five years, and who by the report
of a Board of army surgeons shall be reported as una
ble to perform active service in the field, but capable
of performing some of the above said duties, specifying
whicn;and when those persons shall have been assign
ed to those duties' as far as practicable, the President
shall assign or-detail to their performance such bodies
of troops or individuals required to be enrolled tinder
tne tti section ot this act, as may be needed for the
discharge of such duties : Provided, that persons be
tween the ages of 17 and 18 shall be' assigned to those
duties: Provided, further, that nothing contained in this
act shall be so construed as to prevent the President
from detailing artizans, mechanics, of persons of scien
tific skill, to perform indispensable duties in the de
partments or bureaus herein mentioned.
Sec 9. that any Quartermaster or Assistant-Quar
termaster, Commissary, o: Assistant-Commissary (oth-'
er uian mose serving wiin origaaes or regiments in
the field.) or officers in jhet)rdnance Bureau, or Nu-y
Agents, or Provost Marshal, or officer in the conscript
service, who shall hereafter employ or retain iu his
employment auy person in a.iy of their said depart
ments or bureaus, or in auy of the duties mentioned in
the 8ih section of this act, in violation of the provis
ions hereof, shall, on conviction thereof by a court
martial or military court", be cashiered ; and ft shall be
the duty of any department or district commander, up
on proof, by the oath of any icrfldible person, that any
such officer has violated this provision, immediately
to reliev-e such officer from duty; and said commanders
shall take prompt measures to have him tried for such
offence : and any commander as. aforesaid failing to
perform the duties eujoined.by this section, shal', upon
being duly convicted thereof, be discharged from the
service.
Itf REGARD TO EXEMPTIONS
Sec !0. Be it further enacted. That all laws granting
exemptions from military service be, and the same are
hereby repealed, and hereafter.none shall be exempted
except the following :
1. All who shall be held unfit for military service,
under rules to be prescribed by the Secretary of War.
2. The Vice-President of the Confederate States, the
members and officers of Congress and of the several
"State Legislatures, and such other Confederate and
State officers as the President, pr the Governor of the
respective Stafes, may certify to be necessary for the
proper administration of the Confederate or State
Governments, as the case may be, .-
3. Every minister of religion authorized to preach
according to the roles of his oh arch, and who, at the
passage of this act, shall be regularly employed in the
discharge of his ministerial duties; superintendents
nd physicians of asylums for the deaf and dumb and
blind and of the insane; one editor for each newspaper
being published at the time of this act, and such em
ployees as said editor may certify on oath to be indis
pensable to the publication of such newspaper ; the
public printer of the Confederate and State Gorern
mentsrand such journeymen printers as the said public
printer shall -certify, on a.tb to be indispensible to per
form the public 'printing; one skilled apothecary in
each apothecary store, who was doing business as such
on the lOth day of October, 1862, and has continued
said business, without intermission, since that period ;
all physicians .over Jhe age of thirty years, who now
are, and for the last seven years have been, in the ac
tual and regular practice of their profession, but the
term physician shall not include- dentists: fll presi
dents aud teachers of colleges, theological seminaries,
academies and schools, who have been regularly en
gaged as such for two years next before the passage of
this act: x ronaea,. tnat tne oenent oi tnts exempuou
shall extend to those teachers only whose schools are
composed of twenty students, or more. All superin
tendents of public hospitals, established by law before
the passage of this act, and such physicians and horses
therein ns such superintendents shall certify, on oath,
to be indispensible to the proper and efficient manage
ment thereof. " . . '
4. There shall be exempt one person as owner or
agriculturalist on each farm or plantation upon which
there are now, and were on the 1st day of January last.
fifteen able-bodied field hands, between the ages of
sixteen and fifty, upou the following conditions;
1. This, exemption shall only be- granted in cases in
which there is no white male adult on the farm or planta
tion not liable to military ervice, nor unless the person
claiming the exemption was, on the Jst of January, 3(54,
either thn owner and manager or overseer of said planta
tion; bu- in no case shall more than one person be ex
empted for one-farm or plantation
2v Such person shall first execute a bond, payable to the
Confederate States of America, in 6uch form and with such
security, and in such penalty, as the Secretary of War
may prescribe, conditioned that he wilkdeliverto the Gov
ernment at some Railroad depot, or such other place or
places' as may be designated by the Secretary of War,
within 12 mouths next ensuine, 100 pounds of bacon,' or,
at the election ot the Government, its equivalent in pork, J
and 100 pounds ot nett beet (said oeei to De aenverea on
foot), forach able-bodied slave on said farm or plantation,
within the above said ages whether said slaves are used in
the field or not, which said bacon or pork and beef shall
be paid for by the government at the prices fixed by the
Commissioners of the State under the impressment act;
Provided, that when the person thus exempted shall pro
dnce satisfactory evidence that it has been impossible for
him, by the exercise of proper diligence, to furnish the
amount of meat thus contracted for, and leave an adeqnate
supply for the subsistence of those living on the said farm
or plantation, the Secretary of War shall direct a commu
tation of the same. " to the extent of two-thirds thereof in
grain or other provisions, to bo delivered by such person
as aforesaid at equivalent rates.
3. Such person shall further bind himself to sell the
marketable surplus of provisions and grain now on hand,
and which he may raise from year to year while his ex
emption continues, to the government or to the families
of soldiers at prices fixed by the commissioners of the State
under the impressment act: Provided, that any person ex
empted os aforesaid, shall be entitled to a credit of 25 per
cent on any amount of meat which he may deliver within
three months from the passage of this act : Provided fur
ther, that persons coming witfiin the provisions of this ex
emption shall not be deprived of the benefit thereof by
reason of having been enrolled since the 1st of Feb. 1804.
4. In addition to the foregoing exemptions, the Secre
tary of War, under the direction of the President, may
exempt ot detail such other persons as he may be satisfied
ought to be exempted on account of public necessity, and
to insure the production of grain and other provisions for
the army and the families of soldiers. He may, also, grant
exemptions or details on such terms as he may prescribe,
to such overseers, farmers or planters as he may be satis
fied will be more useful to the country in the pursuits of
agriculture than in the military service : Provided, that
such exemption shall cease whenever the farmer, planter
or overseer shall fail diligently to employ, in good faith,
his own skill, capital and labor exclusively in the produc
tion of grain aud provisions to be sold to the government
and families of soldiers at prices not exceeding fhose fixed
at the timo for like articles by the commis"sioner of the
State under the impressment act. . -
5. The presidejit. treasurer, Auditor and superintendent
of any Railroad company engaged in transportation for
the government, and such officers and employees thereof
as the president or superintendent shall certify on oath to
be indispensable to the efficient operation of said railroad:
Provided, that the number of persous so exempted by this
act on any railroad shall not exceed one person for each
mile of said road in actual use for military transportation;
and said exempts shall be reported by name and descrip
tion, with the names of any who may have left the em
ployment of said company, or who may cease to be indis
pensable. 6. That nothing herein contained shall be eoustruecPas
repealing the act approved April 14th, 1863, entitled an
act to exempt contractors fjor carrying the mails of the Con
federate States, and the drivers of post ceaches and hacks,
from military service: Provided, that all the exemptions
granted under this act shall only continue "Whilst the per
sons exempted are actually engaged in their respective.,
pursuits or occupations.
Section 11. That the. President be and be is hereby au
thorized to graut details, under general rules and regula
tions to be issued from the War Department, either of per
sons between 45 and 50 years of age, or-from the army in
the field, in all cases where, in his judgment, justice, equi
ty and necessity require such details, and he may revoke
such orders of detail whenever be thinks proper: Provided
that the power herein granted to the President to make
details and exemptions shall not be construed to authorize
tne exemption or detail ot any contractor tor tutnisning
supplies of any kind to the government by reason of said
contract, unless the head 'or secretary of the department
making such 'contract shall certify that the persoual ser
vices of such contractor are indispensable to the execu
tion of said contract: Provided fin ther, that when any
such contractor shall fail, diligently and faithfully, to pro
ceed with the execution of such contract, his exemption or
detail shall cease. ,
Sec. 12. That in appointing local boards of Surgeons
for the examination of persons liable to military service,
no member composing the same shall be appointed from
the county? or enrolling district in which they are required
to make such examination.
Adopted in February, 1864.
Wilmiiigton, Charlotte & Rutherford
0.1 and after Monday the 25th of May, 1863, the Pas
senger Traiu .will run-on this Road" (Western Divi
sion) daily, Sundays excepted, a3 follows :
. GOING WEST-
ARRIVE:
LEAVE:
'X 30 A. M.
Charlotte,
Tuckaseege,
Brevard,
Sharon,
Lincolnton,
Cherry ville.
GOING EAST:
Cherryville,
Lincolnton,
Sharon,
Brevard,
Tuckaseege,
Charlotte.
8
8
9
10
10
15
i5
25
00
45
A.M.
8 20
. 9 00
9 30
10 05
.c
ii
(t
ARRIVE;,
LEAVE:
II 30 A M.
16
50
20
53
45
P. M.
12
12
1
2
25
55
25
00
P. tf.
t
it .
it
it
it
Fare, six cents per mile. Soldiers going to and re
turning from the army, half fare. Passengers are re.
quired to make the proper change, as the Ticket Agent
cannot furnish change for every one.-
A Freight Train leaves Cherryville for Charlotte at
7 o'clock, A M, on Mondays, aud returns-same day.
For Passenger Trains transporting Freights, 50 per
cent to the tariff rates of freight will be added.
' . a V. A. McBEE,
, Master of Transportation.
Lincolnton, May 25, 1863.
BY J. B. KERR, Proprietor.
"CI VERY. ACCOMMODATION afforded
the patrons of 'he" Charlotte Hotel.
i
At this ritf'i .is kent the line 6f Dailv
Stages from Charlotte u Asheville.
Oct. 1, 1861. , J. B. KERR.
JOTICE.
I am prepared to cast machine irons of all kinds.
fhollow-ware, salt pans, &o: Orders solicited Terms
Cash. - "
: I will exchange Iron for Bacon, cotn, cloth,- or pro
visions of any kind.
J. DERR
July 1st, 1863. y-pd. Spring Hill Forge.
. THE OLD TAX LAW.
The following is -a- summary of the ( Tax-Bill
which was passed by the Confederate Congress on
the 20th of April, 1863: ; -
It imposes a tax of eight per cent, upon the value
of all naval stores,' salt, wines aud spirituous
liquors, tobacco manufactured or unmanufactured,
cotton, wool, flour, sugar, molasses, syrup, rice, and
other agricultural products, held or owned on- the
first day of July next, and not necessary for family
consumption tor the unexpired pbrtioo pf the year
1863, and of the growthr production of any year
preceding , the year 1863; and a tax of one per
cent. upon. all moneys, bank notes or other cur
rency t on band or on deposit on the 1st 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 wliich is taxed
under the provisions of this act: provided, that all
moneys owned, held or depositea oeyoud 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 1st day of
July, and collected ou the 1st day of October next,
or as soon thereafter as may be possible.
Section 5th imposes the following taxes for the
year ending the 31st of December, 1863, and for
each year thereafter: , .
Bankers shall pay $500.' Auctioneers,' retail
dealers, tobacconists, pedlars. cattle brokers, apothe
caries, photographers, and confectioner, $50x and
2 per centum on "the gross amount of sales made.
Wholesale dealers in liquors $200. and 5 per
rcentum on gross amount of sales. Retail dealers in
liquors, $100, and 10 per centum on gross amount ot
sales. Wholesale dealers in groceries, goods,
wares, merchandize, etc., $200, and 24 pr centum.
Pawn brokers, money and exchange brokers $200.
Distillers. $21)0 and 20 per centum. Brewers,
$100, and 2i per centum..
Hotels, inns', taverns and eating-houses first
class, $500; second class, $300; third class, $200;'
fourth class, $100; fifth class, $30. Every house
.where food or refreshments are 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
$200 and 2 per centum.
Theatres, $500 and 5 per centum qi all receipts.
Each circus, $100, aud $10 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.
lt nf r!ira , nil ttnlrpra. ittftO nnd nna nor Aoiitiim
All persons engaged, or intending to engage, in
auy business named iu the 5th section, shall, within
sixty days after the passage of the act, or at the
time of beginning business, and on the 1st of Janu
ary in each year thereafter, register with the dis
trict collector a true account of the name and resi-
deuce of eaoh yeison, firm or corporation engaged
or interested in the business, with a statement of
the time for which, and the place and manner in
which ihe same is to be conducted, dec. At the
time of the registry there shall be paid .the specific
tax for the year ending on the next 3Jst of Decem
ber, and such other tax as may be due upon sales
or receipts in such' business.
Any person failing to make such registry aud
pay such tax shall, in addition to all other taxes
upon his business imposed by the act, pay double
the amount of the specific 'tux on such business,
and a like, sum for every thirty days of such failure.
Requires a separate registry and tax for each
business mentioned iu the 5th secflon, and for each
place of conducting the same; but no tux for mere
storage of goods at a place other than the registered
place of business. A new registry required upon
every change in the place of conducting a "regis
tered business, upon the death of any person con
ducting the same, or apon the transfer of the busi
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 act to the 30th of June, and every
three months thereafter.
A tax upon all salaries, except of persons in the
military or naval service, of 1 per cent when not
exceeding $1,500, and two per cent upon an excess
over that amount. Provided, that no taxes shall be
imposed on the salary of any person receiving a
salary not exceeding $1,000 per annum, or at a like
rate for another period of time, longer or shorter.
The tax on annual incomes, between $500 and
$1,500, shall be five per cent; between $1,500 and
$3,600. five per cent on the first $1,500 and ten
per cent on the excess; between $3,000 and $5,000,
fen peT cent; between $5,000 and 10,000, l5i per
cent; over $10,000 fifteen per cent.; subject to the
following deductions: on incomes derived from
rents of real estate, manufacturing and mining
establishments, etc. a sum sufficient fur necessary
annual repairs; on incomes from any mining or
manufacturing business, the reut (if rented) co;tof
labor actually hired, and raw muterial; on incomes
from navigating enterprises, the hire of the vessels
or allowance for wear and tear of the same, uot ex
ceeding ten per cent.; on income derived from the
sale of merchandize or aiiy other property, the
prime cost, cost of transportation, salaries of clerks
and rent of .building; on incomes from any other
occupation, the salaries of clerks, rent, cost of labor,
material. 5cc; and iu case of mutual insurance com
panies the amount of loss paid by them during the
year. Incomes derived from other sources are sub- -
ject to no deduction' whatever.
All joint stock companies and corporations shall
pay one-tenth of the dividepd and reserved fuud
annually. If the- annual earnings shall give a
L profit of more than ten aud 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 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 Hour, corn, bacon, pork,
oats, hay, rice, salt, iron or the manufactures of
iron, sugar, molasses made of Cane, butter, woolen
cloths, shoes, boots, blankets and cotton cloths.
This is uot 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 com, or fifty bushels wheat, pro
duced this Vear, 'Shall .pay aud deliver to the Con
federate uovernment one-tenth of the grain, pota
toes, forage, sugar, molasses, cotton, wool and
tobacco produced. After reserving twenty bushels
peas or beans he shall deliver one-tenth thereof.
Every farmer, planter, or grazier, one-tenth of
the hogs slaughtered by him, in cured bacon, at the")
rate of bO pounds ot sacon to IUUpounds of pork;
one 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 taxel as income.
Trustees, guardians, &C, are responsible for
taxes dae from estates, &c, under their control.
All hospitals, iusane, deaf, and charitable asy
lums, churches, schools and colleges are exempt
from taxation. m
- This act to be in force for two years from the ex
piration of the present year, unless sooner repealed;
but the-tax on naval stores, four, wool, cotton,
tobacco and other agricultural products of the
growth of any year preceding 1863, imposed in the
first section, shall be levied and collected only for
the present year. .
COPPERAS -
TAYLOR & ASBUUYre now prepared to furnifh
by the ton or otherwise, a fins article of Copperas
superior to any English offered in -market. . Drugeisti
una Aomecrie auppuca wiin a, cuemic&Ily pure
article. Address TAYLOR & ASBURi, '
Slay 5, 1863 . Charlotte, S. C.
. TANNERY. n v
We "have a. Tannery in fall operation about six miles
from Charlotte, on the C. k S. C. Railroad line. It is a
first-class Tannery, and we are prepared to purchase,
at market prices, Hides of all descriptions, and, supply i
tne trade at curreut prices.
X. H. GRIFFITH,
July 13, 1855 tf C.E.BELL.
Short Almanac for 1864.
' & ? 2 $
a- a. a 2 ?
55 4
JANUARY - - 1 o
3 4 5 0 7 8 a
10 '11 12 13 14 15 la
17 18 19 20 21 22 23
-24 25 20 -27 28 29 20
, 31
FEBRUARY - 1 2 3 4-5 6
7 8 9 10 11 12 u
14 15 . 10 17 18 19 20
21-22 23 24 25 20 27
-28 29
MARCH ' - - 1 2 3 45
.0 7 8 9 10 11 u
13. 14 15 10 17 18 19
. 20 21 22 23 24 25 20
27 28 29 30 31
'AERIL .... 1 2
3 4 5 0 7 8 9
10 11 12 13 14 15 10
17 18 10 20 21 22 23
24 '25 20 27 28 20 SO
WAY - 12 3 4 5 0 7
8 9 10 11 12 13 14
15 10 17 18 19 20 21
22 23 24 25 .20 27 28
,? 29 30 31
JUNE 12 3 4
3 0 7 8 9 10 11
12 13 14 15 10 17 18
19 20 21 22 23 24 25
2G 27 28 29 80
JULY ' 12
3 4 5. 0 7 8 9
10 11 12 13 14 15 10
17 18 19 20 21 22 23
24- 25 20 27 28 29 30
31
AUGUST 1 2 3 4 5 6
. 7 8 9 10 11 12 13
14 15 10 17 18 19 20
21 22 23 24 . 25 20 27
28 29 30 31
SEPTEMBER . 12 3
4 5 0 7 8 .9 10
11 12 13 14 15 10 17
. 18 19 20 21 22 23 .21.
25 20 27 28 SO
OCTOBER - - - ' 1
2 3 4 5 0 7 8
9 10 11 12 13 14 15
- 10 17 18 19 20 21 22
23 24 25 20 27 28 29
30 31
NOVEMBER 12 3 1 8
0 7 8 9 10 11 12
13 14 15 10 17 18 19
20 21 22 23 24 25 26
27 28 29 30
DECEMBER - - 12 3
4 5 G 7 8 9 10
11 12 13 14 15 10 17
S 19 20 21 22 23 24
- 25- 2G 27 28 29 30 31
WHEAT!
The subscriber is prepared to purchase the iflNr
crop' of Wheat at the Lighest market price. Fnrrr.rri
will find it to their advautnge to rail at the CIIAK
LUTTE STEAM MILLS before celling.
Jan'y I, 18C3 tf . JiNO. W1LKKH.
PEA MEAL .
We keep at our Steam Flouring Mill in this place
Pea Meal for feeding cows and stok. Alxo,.we hart
on hand at all times, Family, Extra,' Supc-rfiu and
coarse Flour; We wnvrant our family flour.
Corn Meal and Grits can -always rTe had at the mill.
J. WILKKS Si CO.
Jan'y 1, 1862
3,700 . ItOXI.S
-OF- .
THIJ SOUTHERN HEPATIC PILLS
Have been ordered in one dnr. Wherever know n tbi ir
use continues. Without pulling, they have gained
ground by their real value. fcgfMore than five hun
dred persons ara knuwu to have been cured bv then
Pills.-vj
This excellent fnmily mtdic-jne is recommendcJ hr
the proprietors af good for Diiennes of the Liver. Iln
correspondents fay that they also cure Million Rheu
matism, Pneumonia, Chills and Fevers, Hilltous Feven,
Piles and Worms. Thej are a perfectly ife medicine.
Peter Vaden, Eaq., of -Dinwiddje county, Vs., after
describing remarkable curein hi family of Bill tons
Rheumatism and Pleurisy, says: "My Doctor's bill hui
been heretofore from $175 to $200 per year. I haVc
used then, (these pill?) for n. family vhicu consists of
eighteen white and colored, and- have not called in a
Doctor. This is a great raving. They certainly are
the best family medicine ever discovered.-
.Rev. John W. Potter, of Greene county, Nort Caro
lina, had suffered twelve years from a ditd liT",
which the physicians had not been abc to enre. IU
say?: "I commenced taking the Hepatic PHls with n
confidence in tbem. They acted like a charm on tne.
From.that hour I have improved. I hre pf revcr-l
in their use, until now, hy Uod'a blessing, I am well
and hearty. I had a negro man who, as I believe, wn
saved from death by a doee of theie Pilln. My Doctor !
bill was ALDiially from $100 to $'200, .but I have bud no
use for a physician since."
Col. Jcbn Wright, of Goldsbnro, .V. C, (Aug. 14.
1862,) sas: "I have 5ed the Southern Heprtlic PilU
in my family here, and nfso on my plantation In Ala
bama, and always with snccers. I have a valuhtlt
servant girl who had been a longtime under treatment
for consumption, without receiving any beurfit. A!
mst in her extremity I wai induced to try the Hepatic
Pills. TI.ey were given according to direction, and
she is now well, entirely reatorfd by them. A similar
case occurred among - my aervatit in Alabama. ft
liver and lung diseases 1 bare perfect confide'e in
them."
Full directions and other certificates will be fo 'id on
the wrapper of each box.
Price, $2 00 a box. For $20 a rlor.en boxes ill b"
sent by mail, fjee to any part of the Confederacy.
Still greater discount to Drugfriata, or othera buying
by fhe gross. Not less than . 'dozen need be orde rel.
ne'Ailed generally by the Druggists, and in Charlotte
N. C. by F. SCAUR.
The adJress of the Proprietor is GVAMUR W.
DEEMS, Wibon, S. C.
Aug iO, X8C3 .
NOT1CE7 '
All persons indebted to FCLL1NCS SPRINGS,
by note or account, are hereby notified to call upon
Wm. W. Grier, ex-sheriff, and Diakeimmediate settle
meat. J. M. SP11NG8.
Febrnarr 3. 1863 tf
MERCHANT TAILORING.
The undersigned haying located tro
doors south of ihe Maosioo IIoue, Char
lotte, N. C, is prepared to fill all orders
in his.line of business, such as Military
and Citizens' Clothing, Caps, Lace, Mut
tons, cc , ie.
A liberal hare of ihe patronage of
the public is respectfully solicited, as all
orders entrusted to my eare will ba
promptly and faithfully filled. I he competent
workmen, and can compete with any other establish
menrin giving a "good fit," and I warrant my work to
give entire satisfaction.
Mr. R. M. BOBINSOV, an experienced cutter, is en
gaged In this establishment, aud he ilrbe pleased to
wait upon' his friends.
1 it A. CALDWELL.
June 16, 1863 y-pi
M
Saniiiiia nit
- "
4