Newspapers / Fayetteville Observer [Semi-Weekly, 1851-1865] … / July 13, 1863, edition 1 / Page 4
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Thf «'o,i»f*lratc T.i» raw. S»c. 1. Tliat there ihall be levieu aiH* ct)ll«cted iifx'u value of rtll imvsil stores, salt, witied nnd spiritous liquors, tobacco iiianufkotured or umnsiniitactured, cotton, flour, suijar, aiolas^aes, ayrup. rice aix otlmr agricultural prof^uet;*, lieM or owiietl vm iJie Vst uay of July next, ami not iieces- *gry fyr tHniily consnin]>tioii tor the }>ired portion of the year 1'>G3, hikI ot the growth or production t»f any year j>rcceain‘r the y«ar 1663, a tax of 8 per cent.; iinu on a iuv>n«y8, bank notes or other hand or on deposit on V next, and on t!.e v«/»e a all credits on which the intert>*t lm>^ n-*t been i.;iul. hohi or ownwd b? anv peis'>n, c*-partner6l>ip *>r c.'rj)or;ifMi vu thtt l»t day ut'July iieKt.und not euiployt-d ill aUuBintJss, ihe incoincdcri\cd 11i>m which is taxed under the yirovisiuui ot this act. th^ie (*I!h11 I>«» levied and c*ollected a tax ot oue per cent.: Provided, That all moneys #w'ued, held, or leposited beyond tlie limits of tkuk Ct')nl*eilerate States, slr.'ll be valued at the •urrunt rate of exchango in C>iited- «rate Treasurr notes, and the said tax siiall lie a^stssed on the iirbt day of July next, or as soon thereafter a.^ may be practicable, ftud bo collected on the li^t day of Oct'r next, «r as soon theteafter as yiay be practicable. 2. Every person engajj^ed or intending to engage in any business nanie l in the tittb Motion of this act, shall, within sixt\ days after the passage t»f this act, or at the time of byjrinning business, and on the tirst day of Jan«ary iii each year tliereaftwr, re>rister with the district collector, in such form as Uie eoninaissioufer of taxes shall pie»cril)e, a true accoiint of the name and residence (,>f •aeli person, ttru'i, or corpi)ration enga^n>d or interested in thy busine«i, with a stato- ■lent of the time for which, and the place and manner in which the same is to be con ducted; and (>f all other facts iroiui^ to as certain the amount of tav u[>uii >ui h busi ness for the jia.'^t »r the f uture, acc(.>rdin:^ to Uie provi^i 'iis of tij’" :u-r. At the tinii' ot Bach reirittrv, tliere shall In* paid t»> il'.e -o\- l«rtor t!.e specitic ta\ for iho year, eiidin;i vn the next thirty-iirst ot 1 ) ‘Cv‘nibt*r, and •««eh other tax af mav i'e due upon or ho»-ever, Tl.«t anjr inechjnic. who st.all wll onlv the products ot the labor ot huuselt auii’ IdTown family, shall be exempt from this tax. VI. w lu>Iesrtle dealers shall pay two hun dred dollars and two and a halt* per cen tum on the gross amount of all tales made. Kverv person, whose businuss or occupation if Is to sell or t)tfer to sell groceries, or atn’ goods, wares or merchamlize, ot toreii^;!! f>r domestic production, by one or more origi nal packai^e or piece at one time to the same purchaser, not incluiling wines, spirit- ous or malt liquors, shall be deemed as a wholesale deaUr under this act; but, having been register«l as a wholesale dealer, such person mav also sell as atV>resaid,as a retailer. V II. I'awnbrokers shall pay two hundred dollars. Every person, wliose butdncss or »*ccu|>ation it is to take or receive, by way of pledge, favor or exchange, any goods, wares or merchandize, or any kind ot per sonal property whatever, for the repayment or security of money lent thereon, shall be deemed a pawnbroker under this act. VIll. Distillers shall pay two hundred dollars, ami also twenty per u^ntum on the gro*s amount of all sales made. Every i)Cr- Si>n or CO partnership, who distils or uianu factures spiritous liquors for sale, shall be deemed a distiller under this act: Provided, howevei, Tliat distillers t.>f tVuit, tor ninety days or less, shall pay sixty dollars, and also fiftv cents per gallon on the tirst ten gallons, and two ilollars per gallon ou all sj>irits dfs tilled beyond that quantity. IX. Prcwers shall pay one hundred dol lars, and two and a half per centum on the gross amount of all sales mad«. Kv^ry per son who manufactures fwrmentud liquors ol anv name or descrijition for sale from njalt. wholly or iu part, shall be deemed u:hler this Act. X. “Hotels, iriii-. tavorns and eating hou ses shall bo classiticil and rated acconling to the vcarlv rental, or it not r«Mited, acc'rd- ini; to tlie estimated value of the yearly rent al of the house or property ueeujiivd or in- tendel to be ocenpied sw a hotel, inn, tav ern or eatini; nou.se. as follows, to-wit: In XIX. Butchers and Bakera shall pay th« gujn of tifty dollai-s. and one p«r centuui #n the gross amount of sales* luade. Any per son whose business it is to butcher and sell, or olYcr for sale in op«n market or otherwise, the flesh of cattle, hog, or sh*op, shall be deemed a butcher under this act; and any person whose business it is to bake and sell, or (dler for sale, bread, shall bu deenied a baker under this act. X.V. Peddlers shalT pay fifty dollars and two ant] a half per cejit on the gross sales. Any person, except persons engaged in ]»ud- dlitig exclusively periodicals, books, uyws- papers publishetl in the Confederate States, Bibles, or religious tracts, who sells or oflwrs to sell at retail, goods, wares, or other com modities, traveliua with hi^! goods from place to place in the street, or through diiicrent parts of the country, shall be dwe.ned a ),>ed- dler under this act: I’rovided: That any ped dler who sells, or offers sell, lry g*ois, fjr •ign or domestic, by one or more original pieces or packages at one time, and to the >n or per^ons as atbresaid ' ” same per? shall pay oui hundred tlollars, and two and a luiif per cent, on the gross sales; and any ]>er»on who );eldles jewelry shall pay fitiy dollars, and two and a half per «entnm on the gross sales. The tax upon ]iydillers shall be deemed a tax u]»on the ptr.o’ial privilege, to be paid by each individual o:i- guii’ed in the business, without regard to j.lace at which the same is conducted X .X I. A j)otiiecaries ihall j>ay titty dollars, and two and H half }>er centum on the ;;ross amount (>f sales made. Every person who keeps a sliop or bniltiini; where inedieiues uuilel or prepared according to t* ph V Sv^ld, bh.ill bo as an apothecary untier thi* act XXII. Phott)graphers shall pay tn^ sum oftittv tlollar-5, and tvvo and a half p*r cen tum on tiie irro.'S amount of^ales made. Any per-ion or per^ojis who make tor salt* j>hoto gr;i])hs, ambrotyp* s. tla^nt»rreotyi»e» or pic tures on glass, melal. papur. or otlier mate rial, by the action of ligiit, sliall ba r*gard«d a photoirrapher under thi» Rft. XXIII Lawyor> actu;ikly i practice -.hail ]'ay tit'tv lollar*. fr#m housei ikall Ve t# a not •xc«eding five per cantutn for annual rej>airs. II. If the inootne be d«riv«d from any mannfactuiing or tuinini; business, tliere shall be deducted from the gross value of the j>ro(hiets of tlie year: tirst, the rent of the «stablishiu«ot and fixtures, if aetuully rented and not owned by the person prose- cntiig the buiinesi; second, the cost of the labor aetuallv hiretl ami paid f>r; tkird, the actual ot>st of the raw material purchased and manufaetured. III. If thg ineoRie be derived from uavi- gating *nterprises, there shall be deducted froni the gross earnings, iueludiu^ the value of froights on go©Js shipped by' the ])»*rs*n runi\ing the vessel, the hire of the boat or vessel, if not owned by the person running the saui*, »r if owned bv him a reasonable allowanee for the wear and tear ef the same, not exeeedinj^ tew pur aeutum per auuum, and alsi* the cost ruuninjj the boat or ves^sel. IV^. If tlie iueoAiie be deriv**d by the tax pavwr from boat .r ship buildiujg, there shall be deduetud froiu the gross reeeipts of his occupation, including the value ot the ship when finished, if built toi- Lim»elt, the eo.st of tire lakor actually hired and paid by himself, and the priiue oust ef the luaterials, if purchaswti by him. T. If th« ineouie be derived by the tax paver from the salw of merehandise or any other nrepertv, real or personal, tliertj shall I>e d^iiucted frwm the ^ross aiiioaut of sales, the prime cost of the property sold, iaolud-^ that the statement or estimate of ineome and profhe rendered by the tax payer doee not contain more lljan four-fifths of the true and real amount ofhis taxable income and profits, tlien the tax payer, in addition to the incf>me fax on the true amount of his income and piofits aseertained and assessed by the re ferees, siall pay ten }>er centum on the amount of sail income tax, anl the assessor shall be entitled to one fifth of said additional t«n per eentum over and above all other fees aud allowances: And provided further. That the assessor uiay administer oaths to referees, the tax payor, and any witness before the referees, in regard to said estimate, and any dedutftiou claimed, or any fact in reference thereto, in such form as the Secretary ol the Treasury mav prescribe. 10. On all prt^fits made by any j)erson. partnership or corporation during the yeai eighteen hundred and sixty-two, by the pur chase within the Confederate States and sale, during the said year, of any flour, corn, ba con, pork, c>ats, hay, rice, Halt, iron, jr the manufactures of iron, sugar, njolasses made of cane, butter, woolen cloths, shoes, boots, blankets and cottt>n cloths, a tax ;i ten per centum shall be levied and collectetl, tv> be paid on thefir^t day of July next: Providel, That the tax imposed by this section siral’ Qot applv to purchases and sales made in the due course of the regular retail bnsines-^. and shall not coutinne beyond the present year. - 11. Kach farmer and jdanter in the (>on- f«derate States, after reserving for his own use fifty bushels of sweet potatoes and fifty lep arc ci-*mii I>rescript!on* ot KT*ry p#r- cases where the actual or ustimatod I'ent , time t)f * bhall amount ti> ^jilO.ooU or more, thev shall i son whose business it is, t>r fee or rewaril, to pr,'secute t^r deteiid ean.e^ in auy court of K-conl or other julicial triounal of the receipt.^ iii such l)n>!llt.•^s. at t‘»e t»rh retfi^^trv. as herein f r'jvide'i: anil tlie j eonstituto the tirot class, aiul pay an annual en'Hector »!iall give to tlie ]>erson making i hum of ^500; in canes where ".lid rent shall •nch registry a ct/^>y thereat’, with a loceipt he ;{;5,'M)0, and lc:^o than they shn.1; #wr the amount of tax then pail. j c':istitute ihe secontl class, ami pay an- 8. Any person tailing to make the regis- nual oum of and in eases where ;>ait try, an«l to }>ay the tax required by the ]ire- rent shall be and les.> than •ttding section, shall, in additi.>n to all other they shall constitute the third clas>s, nni pa\ thxee upon his business impo^ed by this ^ an annual sum of in cases wii«re aitid ae!, ]>ay double the amount of tlie specific >HX on such bu^ini'ss. nnd a like sum for every thirty ilays of su-h failure. 4. Except where herein otherwise pr'*- vided, there shall be a sepitrate r«.-j;istry and tax ft^r each bu&iness menti'^ncd in the tfth seclioti t.»f this act. and for «ach place ef conducting the tame, but no tax shall be Cttqnired for tlie mere storage of goods at a place other than the registered place of business. Cpoii every change in the j>lac« ef ooniiacting a registeretl imsinoss, tliere •hall be a new registry, but no addi- t'ODsl tax shall be required. Fjion the d«ath of any pers^'n condnctinir a business rent sliall bti. »i;\d le»s llian $2, they bhn'l con^titutw the fourth clasM, aii'i p.iy an annual t>nm t.f and in ca-'O'i wiiure said rent shall be lf*>,s rhan .f 1,'>Cm). tiiey shall eon*titut*i ihu tifth clu-^s. and pay an annual sum ol'Evrry placw where food and lo livings, or lodgings only, ar« pro- videil tor and tuMii:,hed trrtvu!ler.-», o q niru- evs or boarders, in view of payment thisrefor. vvho keep on iinnd mod;rines ^ )!(*'.y tor the income or receij>t> from which anioutit to from that sonrc«, shall bw r»^ar«lyd a» a hotrl, ir:n or tavern uniler tlrs rtct." XI. That every place wlier** footl or re freshments of ariy kind are providi-d for casual visitors anil sold tor consumption C 'Tifetlerate States, or of any Mate, or g.vx advice in relation to causes or matters p^ml- in:j: therein, shall be deemed ti bu a within the meaning of thi.-> ael. X X IV. Plivsieiaus. *urge >ns ami dentists aetuallv ongageil in practice sliall pay tit'ty dol'ars. Lverv pei*on whoso bu*iue»s it tor l’t‘0 or reward, to prescrii)e» r«niedi»« c»r pert’orni surgical op‘rnt;''n3 tor the curu ot anv bodilv di»ea>^ or ailing, sh'ill ’ p de**m- etl a piivsieian, suriryu or denti»t within the m(*anin«: of this act, a* thr? ca»y may bo: aud th« ]»rovisions of )>aragrapi> uum!)«r twentv one aijall not extend to |diy«’t;iaiu thd t.n« «osi oi iniMiipoi Liiiiou, ^ , , , , lorks actually paid, aud the reut of buildinifs j els of the eorn, or fifty bushels of tlie wlieat mployed in tii* bu^riiwss, if hiretl aud not prt)dnced in the preseiit year,shall j>ay and wiu'tl bv himself. ' ieliv«#r to th« Confederate (government, of iiijf the cost of transportation, salaries of j bushels of Irish potatoes, one hundred bush cl um ow VI. If the iiiooiue be Jerive'l bv the tai | the pi'oducts of tlio present \'ear, one-tenth paver from any othwr oeoupation, p'’i>t«ssion, j ot tiie wheat, corn, oats, rye, buckwiieat or employment or butint«es, there shull be de-1 rice, sweet and Irish j)otatoes, and ot the tiucted fnjru the amount of fees, ooiu- j cured hay and fodder; also, one t«nth of the -sugrar, molasses made of cane, cotton, wool and tobacoo; the cotton ginned and packed pijasation, profits, earning*, or aojnmtsaions, the ualaries of clerks actually paid, and the rrnt of the otKce, or oth«r building uswil in tlu business, if hirwd and not owned by liiiuself, tke aost of labor aetaalljr paid aai ■ et owned by hi«nelf, aud tke eoet ef iia- terial other tkan tnackinery purebased lor thw usw (.f hie business, or to b* eouvwrted in some secure manner, and tobacco.»tripped and packed in boxes, to bo deli vered by him ea or before the tirst day of Alarch in the next year. Kach farmer or ]>lanter, after reserving twenty bushels of peas or beaus, bat «ot uiora than twentv bushels of both. into ioiue etliwr form is the eoerswef his fiusi-1 for his own use, shall dsliver to the Confed ness; ami ia case of luutual inturanee' erate Government, for its uao, one tenth ot Companies, the amouat of losses paid the peas, beans and ground peas produced awyei- i hy them during the year. purpo-e of makln:r t. ttinjir tberu tHittU b«.‘ RiJk \or niort- eliull 1> dei-Micd an e;‘.ting house urnlei- this XII. P>rokers *ha]l pay two hundred do)- lai-. Any j)erson whts^e business it i» to purrh.'ise and srll stocks, coined money, larik notes, or other securities, for thetn- selves or others, er a ho deals in exchan j:es registered and taxed as li4.rein retjuired, or therein, and every boarding ]i(inso in whici ipon the trauRtVr of the bnsinei* to auotli»ir. tke business shall not f>e su! jected to any additional tax, but there shall be a new registry in the name of *^he person author ized by law to continue the business. 5. That upon each trade, business or oc- ♦•pation hereinafter named, the following/ taxes shall be levied and paid for the year relating to nio/)uy, shall be dwcmed a bn.ker ending on the thirty f3rst of I>ecfcim!)er,' utxler this act. eighteen hundred and sixty three, and tV-r each and every year thereafter, viz: 1. Bankers shall }>ay five bundled dollars. •verj person shall be deemed a banker withia the meaning of this act wh'> keep- a place of business where credits are opened in favor of any {»er5on, firm, or corpoi ation, the deposit or collection of money or •Hrrency, and bv whom the sauie or anv part thereof shall be paitl out or remitted ipeu the dratt, check or order of such eredi- ier; but not to incluiie anv bank leirHllv ae- .XIII. Co:nmercial brokers or commission merchants shall pay two hundred dol’ars. and two and a halt j.xr cetitum upon ail sales made. Any j)cr^oll or firm, except one regi.xtt'red as a wholesale dealer or biinker whose business it is, as tlie ajent of others, to j'Urchasc or sell goods, or &eek ■ 'idej's theret'or in original or unbroken packages, or protluoe consigned by others than the prmlucers, to manage business niaUers for the owners of vesstds, or £ir the shij>])ers or consigners of goods, or whoie liioriieed to itsue Notes as cij‘cul;ir,..».'j. nor I fjiisiness it is to purcha.'se. reut, hire or sell Hgeiite ti.'r tke saic of ine.'Cljandize 1 >r ac ; real estate or negroes, shall be deemed a •esut of [>roduc«?is or nninutacturet.'. commercial broker or commision merchant II. Auciioiifcei'ii iiiall ]>ay litty dollars inder this act. dollars ajui two an.l a Ijalt j'Cr centu;n o'l the gross am )Biit of Piles made: Provided however i\v!i pre.crip lions for their own patien’a. Th(^ tax upon law\ei's, physiciaiia, iUr,^e'nis anti dentists -liuil be leemc4 a tax uj'on tiic personal [•riviloge, to I.e paid by eaidi itidivitlual in thi! i'U'iin^'^. ami without I'eirard to tliu pla-e at wh'cIiJlie name is (‘oiniu'-retl: provuie»l, I iar» f»er annum shall b^ exempt froia taxa- 'I’Uiit t\>« jvr. .V i.ioii J r»t’ t’nii* Aot ahrtll u-.t n.(>- j ti.m. ( >n m!I lueonifcl rec«iv»#d (luring lh4 ply to ]’hysiciani and surgeon, ex'-buivwlr \ vear orur hundrad tlollxrs, and *i.>t ex- unga:/''.! in the ('ontederafe service. ! cueding fiftrkiu hundri^d dollars, a tax of tir® XXV’^. ('iint'cctioncrs ihall pay Dt'ty tj d- i p^r cent •hall l-»* paid; on all incomes ov»ir Inr-B and two a:n) a haif j^H*r centum o’n th« gro^.; amount of ,ale:'. Every p«rf>on vvli > aells at retail confecti'Uiary, sweetmeats, comnrs or other onfects, in any building, bhall be regarded as a contecti'juer uniJ»ir this Act. Six-. t>. Ami every pers .’j rejristered ami taxed upon the L'^rosn amount ot aaito a» aforc'a ti. ?!iall bj retjuirnd, on the tir»t tlay c-f Jul V, ti^rliteen hnmlreil and sixty-threc, to make a li»t or return to the a'Ses»or of the district lU'the gross amount of ?.iich sales ns aforesaiti. to wit; Erom the pas^ ii;e ot this Act t'.> the thirtieth day of J une, eighteen hautired ami sixty-three, inclusive, and at tiie end of'every three months, oi' within ten davs tkereat’ter, after the said lir>t ilay of 'July, eighteen hundred and sixty-three, make a list or return to the assessor of the district of the 'rr)St> aiuount of such sales losses Tbe iucotae de- ■ and gathereI by him during the y)resent i iT«d iVom all otber source* *liall besebjsct year. As soou a* the aforesaid crops are to no dwluetit>n whatever. Xor shall for- aiade ready for market, the'tax a*se*sor, in • i^nsrs be subjeet to a tax from any other ia-. ea*e ef disagreement between him and the Come than that derives! from property own- tax payer, »hall proceed to estimate the same «*d, or oecupationt or eiuploynient* pursued ia tlie following manner: The assessor and bv them within the Confederate State*, aad tbe tax payer *hall each select a disinterest- iri estimating inceuie Ihere shall be inelnd- ed ti-eehold«r from the vicinage, who may e*l the Talee of klie e«\imated aiiaaal rental call in a tliird in case of a difterence of o- of all dwelling*, houses, building* er build- pinion, to settle the matter in (iisj)ute; or if inj; lots iu eitiei, towus, or villa;^es, oeeupi- the tax payer neglect or refuse to select «1 bv th* owner*, or t»wned ami yolo««upi- uua such freeholder, the said asscss«;r shall sd or hired, and tke v»lue of thw ustiuiatwd »wl«eC two, who shall pr.>ceel to assess the | _ annual hire of all slaves lOt enga^wti ou plau- erops as herein proviiled. They shall ascer- j deliver to the district tax culiet-tur tati«»n4 or farais, and aot emph.>ve^ in some tain the amount of the croj)s either bv actual ^ ^ 4ine>* or uceu]»ationa the pru • tliis aet. >vii«n ot tliw rooms or houses in wiiicn ttrey are the income *hall be tlius >»se«rlain**d, all of held, when a correct computation is pract - tln,>« which do n'>t*xceed five hunired dol- c.-\bl« by such a method; and the appraisers shall then or.timate, under oath, the quantify aiul juality of said cro}», including «iiat mav hav« beon stdd or consumed by the pn>ducer prior to said estim.ite, whether gathered or not, and the value of the ptu-iion tenant to the jfovei-mm»*ntjus aud for the, tax of tho lessor on saitl rwnt. and the rectiipto; the government otliocr shall release the le>-.,r frotia all obligation to include saiil rent i.-, kind in his statement of’ income, atid ,jj^ charge the tenant from so much of his rtii,* to the lessor. rj. That every farmer, planter, or grazier exhibit to the assessor, on or about the 1st u! March, eigiUuen hundnxl and sixty-four, uq count of all the ho^s he niuy ha\e tslau^jliteaJ since the pass!ige t»f this act and beftji u that tinin alter the deliver^y > t this estimate to the po>t toruiastcr hereinaft-.r mentioned by the tho said i'anuer, {ilantcr or rrazi» r .sliall tleliv^jr an equivalent ot one tentli ol the same in curttlh)!. con, at tlie rate of .■'ixty pouinis ot bacon to tliy hundred weight of pork, ’j'l.at on the November lu-^t, and each ,ear ther^aitL.-, a„ tiiMite ."ihail be :iiad;“, as Lerci.ihelOio ,'‘io\ ij;. ,j. the va’iu-j of ail nea ealtle, h ‘Tiea, u»ui.a. i.uL in cultivali'’ii, and a.s>e'^, owneii t.y eairh son iu the Ouiitodi fate Stales, utid up n '-ac! v the said owner.s shall be taxed one per e. ijt , :,j I,,, paid on or hefoie tho first day of .laiiuary ucx: ensuin;/. if the giaZier, or planter, or ta!Ui,r shall have sold beeves since the pa.-.-aiie ol lais ur;, and prior to the first day ot Novcuiuor, tiio »- proe.'cds of such .sales shall bo otimuled uikI las ed as income, after iii,Jucting therLirum the iiion>-t actu .lly paid liir the jiurchasc of such htc.us, it they have boen actually jiurchased, anJ i.ievajj.. of t!;e co/I) consumed t>y theui. 'I'he C'.‘-iiiuute ot thf>e items shall be made'in ease ol cii>a;ri-t-uient hetwcon the a.^se.^sor and tax payer a.-^ Lcivin |.rc- scribv.d in other cases of incouie tax; ami on i,v:h suce eding tirst day of November, the beeves ^i.ui durin;^ the precediim twelve months shall he u.ti mat!d and taxed iu the same manner. li>. That the Seeretary of War shall divi ieiln. service of th ■ juart.rmaster’s department into two branches—one, herein denominated p"»t (jUi^rtcr maiters, for tho eulleciion ot the articles paid i,r tuxes ia kind, and tho otlar for distiihutioii w the proper points for supplying tiie army, and l di'livering cotion and f^^haceo to ti;e agent^s ol tie .''ecretary of the Treadury. The lax a.ssessor fchu.. transfer the esuuiate of articles tiue from eai.: person, hy way of a tax iu kind, to the duly a'u- ihoriz'd post quartermaster, taking from the sau quartermaster a reoeipt which shall bo tiled aa a voucher with tlie chief colicctur in seiiliiig i;,i acoouiit; and u copy of this receipt shad he lur- niahed by the chict c dlector to the auiitor btv tling the post quarieroiaster’s account asaouar^u aj;ainst him. The post quartermaster receiviu^' the estinrite, sh.ili eoiiect from the tax-payer ihe articles which it specifies, and which he i^ houiid to pay a:id deliver as a tax to the Cjntedcrate Government. The post qu..rtermaster i?ha!i be liable i'or tiie safe custody ul the articles placed iu his care, a;;d siiali account for the ^at^ie hy sL iVf- ing that, after proper deductions Irom unavoida ble loss, tho residue has been delivered to the uis- trihuliiif agents a» evidenced hy their rjceipta. Ti;e sai'i post t^uartermaster shall also state the accounts of the quartermaster's receiving fruia him the articles delivered iu payment of taxes iu kind at his depot., and make a monthly report of tli« same to such oliiccr as the ^Secretary of War uuy designate: IVuhideil, That in caSe the post ijuar- terma.'ter shall he unable to collect tho tax in k.ind spccitied iu the estimate delivered to him as atore- 1 • • .1 v«* I ; 1. * 1 . . fi . , , f . f. thorized to be issued, and take a receipt therefor busiiie** or oceu]»ation» the profit* of wuieu iu¥a*ureuient or by comj)Uting the contents ’ ^ are taxed a> incorue iiutler tiiia aet. Wh«u of thw rooms or houses in which tlrev m atie as aforesaiii. witli the amount of tax XI\ . Tidiacconistsshall pay fifty dollani, which has accruetl, or Hhould accrue, tliere- a-'d two and a half {ter cent. );i’grt»ss am >untjon, which list shall have annexed theretn a ^at on all ialee at auction of stock or &CCU-I of sales. Any person wliose business it is ' d*‘claration, umler oath or aliirmation. ritien for money, the ta.x shall be one-fourth ef one per centum on the gr«,»ss amount of! •alee. Every jicrson shall be deemed ati auctioneer, within the meaning of this act, wlioee occupation it is to offer property for sale to the highest or best bidder at public •utcry. The tax upon the auctioneers shall be deemed a tax upon the persotial privi lege; to be paid by each individual engaged in the business, withi>ut regard to the place 5t which Uie same is conducted. No tax shall be required upon auction saies made Ibr dealers in a business registerel and tax ed, and at their places of business, or upon o#cial sales at auction, made by judicial »»r •XWlutlvt* offic«ra, «n- \jy perHt»n«.l r«j>ro.fi«i>- tatives, guardians or committees. 111. Wholesale dealers in liquors of any and every description, including distilled spirits, fermented liquors, and wines of all kksde, shall pay two hundred dollars, and Ire per centum on the gross amount of •alee made. Every person, other than tho distillefr or brewer, who shall sell or ofier fcr Bale any such liquors or w’ines, iu rpuin- titiesof more than three gallons at one time, to the same purchaser, shall be reijjarded as a wbolesaie dealer in li(piors within tho ■*©an«ngot this act. All persons, who t-hali •ell or ofl’er tor sale, uiiy sucii liquors, or irinee, in quantities less than three gallons alOD6 time to the fiamo jierson, shall bo »»^ded U8 retail dealers in liquors. lietail dealers in litpior, including Stilled spirits, fermented liquors and wines «f every description, shall pay one hundred ^lars, and ten per centum on the t^ross auftonnt of all sales made. y. Retail dealere shall pay fiifty dollars aid two and a half per centum on the gross amount of sales made. Lvery person whose |D8inesB or occupation it i^ to sell or offer H sell_gn>ceries or any goods, wares, mer- cb«Bdise or other things of foreign or do- mestie production, in less quantities than a tpkole original piece or package at one time to the same person,, (not including wines’ •piritous or malt liquors,) shall be regarded’ M a retail denier under this act: .Provided, in to sell, at retail^ cigars, snuff, or tobacct* in t’"> ni t>r nninner a may be prescribed by the any form, shall be deemed a tobacc nist Oommi^sioner of Taxes, that the same is true under this act. But registerei wholesale and correct, and shall at the same time as and retail dealers shall not bo taxed as t> i aforesaid, ]»ay to the collector the amount bacconists. | of taxes thereupon as aforesaid, and in de- XV. Thoatres shall ]iay five hundred iiol- fault thcrei>f shall pay a }ien:dty in tlouble lars and five per cent, on all receipts, which the amoutif of the tax. tax shall be paid by the owner of the build ing. Every edifice used for the purpose of dramatic representations, plays or perform ances, and not including halls rented or useil « ccasionally for concerts or theatrical rejireseiitations, shall be regarded as a the atre under this act. Each circus shall ]>ay one hundred (foliar.*?, aud a t«x of ton k>J- bvrs for fiar-h exhibition, which tax shall be paid by tho manager thereof. Kvery build ing, tent or sjiace, or area, where'feats of horsemanship or acrobatic 6}>orts are ex hibited shall be regarded as a circus utider this act. Jugglers and other persons ex hibiting shows shall pay fifty dollars. Every j>erson who performs by sleight of hand shall be regarded as a juggler under this act; Provided, that no registry made in one State shall be held to authorize ex hibitions in another State; and but one re gistry.shall be repiired under tliis act to authorize exhibitionR in any one State. XVI. Powling alleys and billiard rooms shall pay forty dollars for each alley or bil liard table registered, which tax shall be paid by tho owMier thereof. Every j)lnce or building w’here bowls are thrown or billiards played, anti open to the public, with or without price, jhall be regarded as a bow’l- ing alley or bi Hard room respectively un der this act. XVII. Livery stable keepers shall pay fifty dollars. Any person whose occupation or business is to keep horses for hire or to let shall be regarded as a livery stable keep er under this act. Cattle brokers shall pay the sum of fifty dollars, and two and a half per cen tum on tlie gross amount of sales made Any person whose business it is to buy and sell and deal in cattle, horses, hogs or abeep, shall be considered a cattle broker. Skc. 7. That ujion the salaries of all sal aried i>e)sons S('rving in any cajiacity what ever, except upon salaries of j^ersons in the military or naval service, there shall be levied and collected a tax of one p'er centum t»n the gross amount of such salary, when not exceeding fifteen liumlretl dollars, and two per centum uptin all excess over tJiut amount, to be levietl and collected at ihi[> etnl »»f each jear, in tho rnnnner prescriljcd for other taxes enumerated in this Act: Provided, That no taxes shall baimposed by virtue of this Act orr tho salarv^ of any per son receiving a salary not exceeding one thousand dollars ]>er annum, or at a like rate for another jieriod of timu, longer or shorter. Stx^. 8. That the Secretary of the Treasu- ly shall cause to be assessed and ascertain ed, on the first of January next, or as ooon thereafter as practicable, the income anti profits derived by each jierson, joint stock company and corporation from every occu pation, employment or business, whether registered or not, in which they may have been engugetl and from every investment of labor, skill, property or nnmey, and the income and profits derived from any source whatever, except salaries, during the calen dar year preceding the first day of Janua ry next, and the said income and profits sliall be ascertaine'l, assessed and taxed in the manner hereinafter jirescribed. 1. If tho income be derived from the rents of houses, lands, tenements, manufacturing or mining establishments, fixtures and ma chinery, mills, springs of salt or oil, or veius of coal, iron or other minerals, there shall be deducted from the gross amount of the an nual rent a sum sufficient for the necessary an nual repairs, not exceeding ten per centum I*'-*'’ . - - . . - I fiftwen humlrrd tlollsrs, and lw»a than thr*»« thereof to which the gov«rnment is entitled, { thonsand dollarii, five pt*r oent shall be paiti and shall give a w’ritren statement of tho es- I on the f5r«t fifteen hundred dollars, and ten timate to the shi1 collector, and a copy of I per cwiit. on th^ .-e*.; ou ull iue^«ie* #f or the same to the j>roducer. Hie said produ- t>v»ir thrtrf« tkiouearid dollar*, an4 less tkaii eer shall bo required to deliver tho wheat, live thousand dollars, a tax of leu per cent, corp,oats, rv«, barley, buckwheat, rice, peas, • hall be paid; on all income* oferoverfiv« beans, cured hay ami fV)dder, sugar, niolas- thou.and dollars, and less thae twu thoiuand ses of cane, wool and tobacco, thus to be ]>aid dollars, a tax of twslve a»d a half per ceut. as a tithe in kind, in such foiin ami ordina- shall be paid; ami ou all incomes of or over ry marketable conditi)n as may bo usual ten thousand dolluis, a tax of ifteen psr iu the section in which they are to be de!iv- cent. •hall b« paiil. All joiQt stock couipa-' erod,and the otton in such manner as here- nie* a!id corporations shall rsssrv^ oue-teuth iubefbre provided, within two months from of the au.iual earningi, set apart for diri- the time they have been estimatw^i as afore- deud aud reserved fund, to be paiil to the said, at some dej)ot not more than S miles collector jf the Confederate tax, and the froiu the place of jirodnction, and if not de- dividond theu paid to the stoekholder shall ' iivered by that time, iu such onler, he u>»t be e'timatetl a# a part of kis iueoiue for shall be liable to pay fit’ty per cent, more the purposes of this act. All pereous shall than tho estimated value of the portion a- give in ati estimate of their inome and pro- foresaid, ti> be collected by the tax collector tits derived from any t)therseurce whatever,' as hereinafter preseibed: Provided, the gov- and in doing po shall first state the gross eminent shall be bound to furnish to the amount of their recei})ts as individuals or, protluccr sacks for the delivery of such arti- members of a firm or pHrtnei-ship, and also,] cles of grain as require to be put in sacks state particularly each item for which a de-i for traiiRportati(»n, and shall allow to the pro duction is to be niatle and the amouut to be ! ducer of molasses the cost of tho barrels con- deducted for it: Provided, That the income I taining the same. The said estimate shall and profit u])on which the above tax is to, be conclusive evidence of the amount in mo be imposed shall not be dcemel to include i ney, of tax due by tho ])roducer ro tho gov- the products of land which are taxed in kind, j ernment, and thecollector is hereby autho- as hereinafter described. Provided further,; rised to proceed to collect the same by issu- That in case the annual earnings of said | ing a warrant of distress from his office, un joint stock companies ami corporations set! der his signature, in the rature of a writ of apart as aforesaid, shall give a profit of more /foW facias^ and by virtue of the same to than ten and less than twenty per cent, up on their capital stock paid in, one-eighth of said sum s«) set apart shall be paid as a tax to the collector aforesaid, and in case said sum 80 set apart sliall give a profit of more ffian twenty per cent, on their ca}>ital stock paid in, one-sixtti tliereot sliaH no rosorvetJ and paid a.s aforesaid. Tho tax levied iu this section shall be collected on the first day of January ensuing. y. That if the assesst)r shall be dissatisfied with the statement or estimate of income and protit derived from any source what ever, other than prtjductsin kind, whieh the tax payer is required to render, or with any deduction claimed by said tax payer, he shall select one disinterested citizen of the vicin age, as a referee, and the tax payer shall se lect another, and the two thus selected shall call in a third, who shall investigate and de termine the facts in reference to said esti mate and deductions, and fix: the amount of income and profits tin which tho tax payer shall be assessed, and a certificate signed by a majority of the referee.s shall be conclu sive as to the amount of incune and profits on which the tax payer shall be assessed: Provided, That if any person slrall fail or re fuse to render the statement or estimate aforesaid, or shall fail or refuse to select a referee as aforesaid, the assessor shall select three referees, who shall fix tho amount of iiicome and profits on which the tax payer shall be assessed from the best evidence they call obtain, and a certificate signed by a ma jority of said referees shall be conclusive on the tax payer: And provided farther, That ca r T exceeaing len per centum in any eaee submitted to referees, if they or en eaid rent, except that th. nat derirwll, them ,1»U seiz« and sell any personal property on the premises of the tax payer, or elsewliere be longing to him, or so much thereof as may be necessary for the purjx>se of paving the tax, aud the additional fifty per cent, afore said and costs: mid said oli.iTl K> in the manner and form and after the notice required bv the laws of the several States for judicial sales of personal property, and tho said warrant of distress may beex:ocuted by the tax collector or any deputy by him ajipointed for that purpose, and the deputy executing the warrant shall be entitled to the same fees as are allowed in the respective States to sherifis executing writs yf Jierifa cias, said fees to be paid a.s costs by the tax payer. Pr)voided, that in all cases where the assessor and the tax payer agree on the as sessment of the crops, aud the value of the portion thereof to which the government is entitled, no other assessment shall be neces sary; but the o8tiina*^e agreed on shall be re duced to writing and signed by the assessor and tax payer, and have the same force and effect as the assessment and estimate of dis interested freeholders hereinbefore mention ed, and two copies of such assessment and estimate thus agreed on and signed as afore said shall be madfe, and one delivered to the producer and the other to the collector; And provided further, that the assessor is hereby authorised to administer oaths to the tax payers and to witn^ses in regard to anj^ i- tem of the estimate herein required to be naade: And provided further, when agricul tural produce in kind is paid for taxes if payment be made by a tenant who is boiind to pa^ his rent in kind, the tenth part of said in tiod Bha^li Jq kind by the, and lorward the same to the chi. l tax collector as a credit ia the statement of the accouiics of saii puat quarleruiaster; Tiiat any parliai ])aymerit of said tax in kind shaJJ be endorsed oil said estimate before dcliveciiig the same to tbo uistriet tax collector as aforesaid and tho receipt given to him therefor by the district ux codeet- or shall .specify said partial payment. \Vhen tho artickfi thus colleett.d through the payment yi taxes in kind have been received at the depot lu aforesaid, they fehall be distributed to the a^enu of the Secreury of the Treasury, if thev consL't of cottou, wool or tobacco, or il they be suitable for forago or suhsisteuce to such placss and in j>ueh manner ad the c?ecretary ot War may prescribe. Should the iSecretary of W'ar dnd that some of tha agricuitural produce thus paid in and suitable tor torage and subsistoneo has been or uuU be depos ited in places where it cannot be used either di rectly or indirectly tor these purposes, he Bhail cause the aauie to be sold, iu sucii manner as hs may prescribe, aud the proceeds of such sale shall he {laid into the Treasury of the Coutederate States. Suould, however, the Secretary ot Wai notify the Secretary of the Treasury that it would be impracticabie lor him to collect or u.se tbe ar ticles Uixed iu kind, or any of them, to be received in certain districts or localities, then the Secreta ry of the Treasury shall proceed to collect in said di.stricts or localities the money value of said arti cles specified in said estimate and uot required iu kind, and said money value shall be due on the first day of January in each and every year, and be collected a.s soou thereafter as practicable. 14. That the estimates of incomes aud profits, other than those payable iu kind, aud the state ments or bills for the amount of the specific tai on occupations, employments, business aud profes sions, and of taxes on gross sales, sh.all be deliver ed by thi‘ assessor to the collector ol the district, who shall give him a receipt for the same, and the said assessor shall tile his receipt with the chief tax collector of the State, and the collector of the district, holding said estimates, statements or bills, shall proceed to collect the same from the tax payer. The money thus collected shall be paid to the chief tax collector of the Slate, accom panied by tho estimates, statements or hills atoro- said, delivered by assessor to tho district collector as atoresaid. 15. That every person who, as tr uaar- Uian, tutor, curator or committee, executor or ad ministrator, or as agent, attorney in lait, or fae tor, of auy person or persons, whether residing iu the (joutederate States or uot, and every receiver in chancery, clerk, register or other officer of any court, shall be auswerable for the doing ot ail such acts, matters aud things as shall fjo retjuired to be doae lu order to tlie assessment ol the mon- ey, property, products and income under their control aud tho payment of taxes thereon, and shall be indemnified against all aud every person for all payments on account of the taxes herein specified, and shall be responsible for all taxck due from the estates, iucome luoaey, or property in their possession or under their control. lb. The incotnc and moneys of hospitals, asyt luins, churches, schools aud colleges shall be exempt Irom taxation under the provisions of this aot. 17. That the Secretary of the Treasury be, and he is hereby authorized, to make all rubs and regulations necessary to the operation of this act, and not iucousistent herewith. 18, This act shall be in force for t«ro years aftc:' the expiration of the present year, aud th* taxes herein imposed for the present year shall be le vied and collected for each year thereafter in the manner and form herein prescribed, and fur the said time of two years unless this act -^hall be sooner repealed; Provided the tax on naval stores^ flour, wool, cotton, tobacco, and- other agricultu ral preducts of the growth of any year prececd- ing the year 1863, imposed in the first section of this act, shall be levied and collected only for the preeeat jeta. April July
Fayetteville Observer [Semi-Weekly, 1851-1865] (Fayetteville, N.C.)
Standardized title groups preceding, succeeding, and alternate titles together.
July 13, 1863, edition 1
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