The Ta' ,
Sk\ 1. Tlrir flierc sliitll l>o lovRni uiui
collocted UJ..U) rffB value of all naval stcres,
salt, wiiu*.' JiH'l sj^iritous liquors, tohacc'
maminu-tnro.i or iiiuiiaiuifacturovl, cotton,
vrool, tlour. sui:^rtr, niolasr^os, i^ynij), rico aiui
other agricultural prorluct^. held or ownod
on the firt^t iny of July next, ami not necos-
sarv for faruilj consuni))ti>r\ for the uncx
jiired portion of the year ISOS, and ot the
growth or proilncti«n of any year pveeetliui;
the year a tax of S pi-r cent.; and on a
moneys, hank notes or v>ther eurroncN on
hand or on de[)o:^it on the fh>t ot . u >
next, and on tho value of;.// credits on wluch
the interest has »,'C hcon paid, held or .nvtied
bv anv pers?*n, co-partnership or corporation
oil tlio 1st dav of J uly next, and not employed
in a husiness, tlie income derived trom which
is taxed ixuier the provisions of this act,
thcro sliall ,^e levied and collected a tax ot
one per cent.; Provided. That all moneys
owned, held, or dej>osited beyond the limits
of the Confederate States, shall bo valued
at the current rate of exchange in C»>nfed-
erate Treasury notes, and the said tax shall
be assessed on the tirst day of July next, or
as soon thereat’ter as may he practicable,
an«ibe collected on the 1st day of Oct'r next,
or as soon thereafter as may b* practicable.
2. Every person on^aged or intendinji to
enfjagw in anv business named in the fitth
however. That any mocl.anic. who shall so
OTitv tl.e pr.xli.cts of the labor ot minsclt
and his own family, shall bo exemi4t from
thiK tax. . , , ... 1
VI. Wholesale dealers shall pay two tnin-
rlred dollars anl two ;>ul a half per cen
tum on the j^ross amount of all sales made.
Kverv j>erson, whose business or )CCUpation
it is to sell or otTer to sell ^roceries, or any
pHtds, wares or merchandi>ie, ot foreign or
domestic production, by one or more orij^i-
nal ]>aekai;o oi‘ j*iece at one time to the
same purctiaser, not includiiii' wines, spirit-
c>us or Hialt litjuors, shall be deemed as a
wholesale dealer under this act; but, having
been rej^isteretl as a wholesale dealer, such
person may also sell as aforesaid,as a retailer.
V II. Pawnbrokers shall i>ay two bundrel
dt>llars. Every j>erson, whose business or
occupation it is to take or receive, by way
of pledge, favor or exchange, any g*)ods,
wares or merclianilize, or any kind oi per-
sdtnil pro])erty whatever, for the rei>ayment
or security of money lent thereon, shall be
deemed a pawnbroker under this act.
VIII. Distillers shall pay two hundred
dollars, and also twenty j>er cetitum on the
gross amount of all sales male. Every per
son i>r CO partnership, who distils or tnanu-
factures spiritous li(piors for sale, shall be
deemed a distiller under this act; Provided,
howevei, I'hat distiWei's of tVuit, for iiiiicty
section of this act, shall, within sixtv days I da\is or less, shall j^ay sixty dollars, and also
after the ])assage uf this act, or at tbe time
of beginning business, and on the fir."t day
of January in each year thereafter, register
with the district collector, in such foi^ii us
the commrsssioner of taxes shall ]>rescribe,
a true account of the name and residence of
•ach person, tirm. or corporation engaged
or interested in the business, with a state
ment of the time for wliich, and the place
and nuinner in which the same is to be con
ducted; and (>f all other facts going to as
certain the amount of tax upon such busi
ness for the ]>ast or the future, accordingto
the provisions of this act. At the time ot
such registry, there shall be {>aid to the col
lector tiie sj)ecific tax for tlie year, ending
on the n xt thirtv-tirst of December, and
sncli
receipts
such
collect
such registry a copy
for the amount v>t vax then paid. j constitute the sec>nd class, and pay an an-
3. Anv }>erson tailing to make the regis- nual sum of ;&-3ou; anil in cases where said
trv, aiiH to ])Rv the tax reipiired by the pre- lent shall be and less than
' ” ■ ' ‘“ tliev sliall constitute the third class, and pay
an annual ."Um ot .'j'liO'*; in cases where said
rent shall he ^1.""''. an«l h->s than m».
they shall con>titute the fourth cla>s, and
pav an annual ^nm oi and in fa,"e>
where ?ail rent >hall bt; le.-s tiian Sl.t'oo^
tliey shall constitute the fil'th chis'. and jiay
an annual ^um of Every pla e where
food and lodgings, or Iodising:' '"!>, aie pro-
vidi.'d tor atid turni>lu,‘l traVfili-i>, sid^.nm-
tiftv cents )>er gallon on the first ten galli.>ns,
and two dollars per gallon on all »i)irits dis
tilled beyond that (jiiautity.
IX. P.rewers shall pay one hundied dol
lars, and two and a hulf )'or centiun on the
gross amount ot all sales made. Kvery per
son who manufactures fermented lipiors ot
any name or lescri]>tion for stile from malt,
wholly or in j>art. shall bedeetned a brewer
under this Act.
X. “Hotels, inns, taverns .^.1 eating hou
ses shall l)e classirie.1 iuid rateil accur.ling
to tlie yearly rental, or it not rented, accor«l-
ing to the estimated value ot tiie yearly rent
al of bouse or property «’>ccupied or in
tended to be occupied as a hotel, inn, tav-
*1.^ kl 1i kVi’*.: tii-Vl'lt! Itl
XTX. Tiutchers And Bjikera shall ]ya\ the
sum of fifty dollars, and one per centum on
the gross amount of saloti m^ide. Any per
son whose business it is to butcher and sell,
or otti'r for sale in oj»en market or otherwise,
tlu^ flesh of cattle, hogs, or sheep, shall be
deemed a butcher under this act; and any
person whose business it i;= to bake and sell,
or ot^’er for sale, bread, shall Vk) deemed a
baker under this act.
XX. Pedilers shall pay fifty dollars and
two ajid a half per cent on the gross sales.
An)'j>erson, except perstins engaged in ]ied-
dling e.xclusively periodicals, books, news-
})apers published in the Contederate States,
Hibles, or religious tracts, who sells or olFers
to sell at retail, goods, wares, or other con-
modities, traveling with his goods from place
to place in the street, or through diflerent
parts of the country, shall be deemed a ped
dler under this act^Provided: That any ped-
iller who sells, or oilers to sell, dr}' goods, tor
eigu or domestic, by one or more original
pieces or j)ackages at oire time, and to tiie
same person or pt'rsous as aforesaid, shall
pav 0113 hiintlred dollars, and two and
half |>er cent, oil the gross sales: and aiiy
per-ion who |>eddle.-' jeweli v shall pay futy
dollars, and two and a half per centum on
the gross sales. The tax upon jieddlei
shall be deemed a tax ujm)h tho porsomd
privilege, ti) be j)aid by each indivilual en
gaged in the business, without regard to
place at which the same is conducted
XXI. A jiothecaries shall pay fif'ty dollai*s,
and two and a half per centum on the gro-,s
amount ot sales ma le. Every j)crs(.)n ho
keeps a shop or building where Jiiedicines
are conii)ounded or 'prepared according t
•escriptions of i)hvs.icians, and sold, shall
3 iv-rarded as an aix.ti.era.-v -M.lor this act.
VVJ/. /•hotograjilicrs shall pay the sum
oftiftv dollars, and two and a halt per cen
tum on the gross amount ofsales made. Any
person or persons wln> make for sale ])lioht-
graphs. ambroty|>es, daguerreotypes or jtic-
tures on i^lass, metal, paper, or other niRte-
rial. by the action i^f light, shall be regarded
a ])hotoirrapiier under this act.
XXIII- Lawvers actuallv engaged in
from houses shall be snhjoct te a dednction
not exceeding five per centnm tor annual
repairs,
II. If the income be derived from any
manufactui ing or mininc: busineiw, there
shall be deducted from the gross value of
the ])roducts of the year; first, the rent of
the establishment and fixtures, if actually-
rented and not owned by the person prose
cuting the business; second, the cost of the
labor actually hired and paid for; third, the
actual cost of the raw material purchased
and manufactured.
III. If the income be derived from navi
gating enterprises, there shall be deducted
from the gross earnings, including the value
of frefglits on goods shipped by the person
running the vessel, the hire of the boat^ or
vessel, if not owned by the i>ersoii running
the same, or if owned by him a rejisonable
allowance for the wear and tear of the same,
not exceeding ten per centum per annum,
and also the" cost of running the boat or
vessel.
IV. If the incoine be derived by the tax
payer from boat  r ship building, there
shall be deducted from the gross receipts
of his occupation, incliuling the value of the
shij> when finished, if built tor himselt, tbe
cost of the labor actually hired and paid by
himself, ami fhe prime cost ot th« materials,
if purchased by him.
V. If the income bo der ived by the tax
])aver from the sale of merchandise or any
other property, real or personal, there shall
i>e deilucted from tho gross amount of iales,
the prime cost of the property sold, includ
ing the c)st of transportation, salaries of
clei kb actually paid, and the rent ot buildint^a
employel in the business, it hired and not
owned b.v Jiiniseif. ^
VE If tbe i\icome he lerivod tho tax the }>roductR ot the present year, one-tentli
j>ayertVoiu any other occupation, profession, of the wheat, corn, oats, rye, bnckwhejit or
eiiij)lovinent or business, there shall bo do-1 rice, sweet and Irish potatoes, and of the
ducted from tin* gross amownt of feei, com-1 cured hay and fodder; also, one-tenth of the
jiensation, profits^ earnings, or commissions, i sugar, molasses made of cane, cotton, wool
the salaries of clerks actually paid, and the j and tobacco; the cotton ginned and packed
rent of the office, or other building used in ■ in some secure manner, and tobacco 8trij>ped
tho business, if hii ud and not ow'iied by and packeil in boxes, to bo delivered by h;m
himself, the cost of labor actually paid and , on or betore the first lay of March in the
not owned bv himself, and the co«t of ma-; n«xt year. Each farmer or ])lanter. iifter
terial other than machinery purchased for reserving twenty buahela of })eas or beati>.
that the statement or estimate of income and
Vrofits rendered by tlie tax payer does not
contain more tlian four-fifths of the true and
real amount of his taxable income and profits,
then tho tax payer, in addition to the income
tax on the true amount of his income and
pj^fita ascertained and assessed by tho re
ferees, sliall pay ten per centum on the
amount of said incoine tax, and the assessor
shall be entitled to one fifth of said additional
ten per centum over and above all other fees
and allowances: Ami i)rovided further. That
tho assessor may administer oaths to referees,
tlve tax payer, and any witness before the
referees, in regard to said estimate, and any
deduction claimed, or any fact in reference
thereto, in such form as the Secretary of the
Treasury may prescribe.
10. (in all profits made by any person,
partnership or corporation during the y-ear
eighteen hundred and sixty-two, by the pnr
chase within the Confederate States and sale,
during the said year, of any flour, corn, ba
con, pork, oats, hay, rice, salt, iron, or the
manufactures of iron, sugar, nujlasses made
of cane, butter, woolen cloths, shoes, boots
blankets and cotton cloths, a tax ot ten j»er
centum sliall be leviel and collected, to be
paid on the first day of July next: Provided
That the tax imposed by this section shall
not ap))ly to purchases and sales made
tho due course of the regular retail bnsinesH
and shall not continue beyond the present
year. .
11. E>ich farmer and planter in tlie l_yon
fcderato States, after reserving for his own
use fifty bushels of sweet ]>otatoes and fifty
bushels of Irish potatoes, one hundred bush
els of the corn, or fifty bushels of the wheat
produced in the preswit year, shall )>ay and
deliver to the Confederate (Government, of
tenant to the government as and for the tux
of tho lessor on said rent, and the receipt t.t
the government otBcer shall relea=»ethel«s^..r
ceding section, shall, in addition to all other
taxes upon his business imposed by this
act, ]>av double the am inut ot' the specific
tax on such iiusir.obS. and a like &um for
every thirty days of su- h failure.
■4. Except wliere herein ovherwiM' jt-*-
▼idcd, there shall be a separate re^ristry
and tax for each business mentioned in the
fifth St-ction of thi> ai't. and for e;u-h piuci;
of Conducting the ^anle. but no tax shall be
requirevl for the iiiei'e »tora::e of goods at a ^ ors or boartlei's. in v;ew of payment therefor,
place other than the registered place of j the income or re^-ipit. from which amount
busines*. I. pon every change in the place j to >i5u0 from that Source, shall be regarded
ei'conducting a registered business, there' as a hott-l. inn or tavern unier this act.”
shall be a new registry, but no uddi- | XL 'i'hat every jilace where food t>r re-
tional tax shall be re«juired. I’pon the : freshments of any kind are provided for
death ot any person conducting a businestt ^ casual visitors and sold tor consumption
registered an) taxed as herein reqniretl, or j therein, and every boarding houii»in which
there shall be six hi)arders or more shall lie
dceim-d an eating hoUr,e under this act.
XII. Brokers shall p:iy two hnndred dol
lars. Any person whose busines- it is to
;>urchase and sell stocks, coinetl m->nev.
a«.lvice in relation to eaiist" or iwattein pend-
in>r therein, shall be deemed to bo a lawyer
within the meaning of this act.
XXIV. Ph vsie.ans. sui i^e- iiis and »lont ists
actuallv etigaired in practice shall pay fifty
viollais. Lverv jierson wiio-e business it is,
for fi‘e or rewaiii, t> prescril.e r>‘melics or
perf'-rm surgical "pfiario’.is for tiie cure of*
any bodilv .iisease or ailing, shall be deem
ed a't)!!vsii'iaii, siiru‘on or dentist uiihin
t!;e meaning
this ai-t, a.' thf eax
and the pi-ovi.'i -ns (>1 purairrapii
tweiitv ».>ne shall ni>; extend * • phvoicitvns
who keep on iiainl nictlicines solely 1 >r tiie
j'U’.pi>se of making up their own prescrip
tions for their own patients, 'i'he tax upon
law\ers, i^hysicians, siirgC'-ns and leiitists
shall be «leenie»l a tax upon the personal
the us.e t>f his Ijiibiiiess, or U( be converted
into S'Hiie other form in the course ot hi«* l)usi-
ness; and in case of mutual insurance
Companies, the amount of looses paid
by them liuring the year. The incomo de
rived from all other sources shall be subject
to no leilnction whatev^. Xor sliftll for
eigners be subject to a tax from any other in-
Co.ue than that derived irom property own
ed, or wccupations or employments pursued
by iIhmii witiiin the Confederate States, anil
in estimating incowie there shall be includ
ed the value of tho estimated annual rental
may be; | of all dwellings, houses, buildings or build-
number i ing h.ts in citiea. towns, or villatres, occupi
ed l>y the owneis, oj' owned ami not occupi
ed t>r hired, and the value ot the estimated
but not more than twenty bushels of both,
for his own use, shall deliver to the Confe*i-
erato Government, for its use, one tenth of
th« peas, beans and ground peas piuducei
and gathered by fdm during the present
vear.
from all obligati(»n to include said rent iu
kind in his statement of income, and dis
charge the tenant from so much of his rout
to the lessor,
12. That every farmer, planter, or grazier shall
exhibit to the assessor, on or about the lat ot
March, eighteen hundred and sixty-four, un uj.
count of all the hogs he may have slaughtered
since the passage of this act and before that time-
after the delivery of this estjmate to the post cjuar-
tenuaster hereinafter mentioned by the assi^ssor,
the sail] farmer, planter or grazier shall deliver
an equivalent of one tenth of the same in cured 1^.
con, lit the rate of sixty pounds of bacon totheona
hundred weight of pork. That on the first of
Novcnibc'r next, and each year thcreaftor, an es
timate shnll be made, as hereinbefore }>roviJc-i], uf
the value of all neat cattle, hor.'ses, aiules, not u-o'l
in cultiviifinn, and asses, owned by cuch p.,‘i.
son in the Confederate States, and upon such value
the said owners shall be taxed one per cent., to be
paid on or befoie the Sfat day of January ucst
ensuin;r If the grazier, or planter, or farmer
shall have sold beeves since the passaj^e of this act,
and prior to the first day of November, the
proceeds of sudi sales shall he estimated and tax
ed as income, alter deducting fhercfniui ihc mou'-j
•i^fually paid for the purcha.sc of such heevw'. it
th.^)' bavel>een actuaHy purchased, and the value
of the corn cotisumed by them. The estimate ot
t!i(‘rte itcm.s shall bo made in case of disairrct.;iiLDt
hetwei II the asses.vir and tax payer as herein pre
scribed in other cases of income tax; and ou taclj
.succeeJini' firs* day of November, tl\£ beeves sold
during the preceding twelve months shall be bsii-
mated and taxed in the same manner.
18. That the Secretary of War ohall divide tlio
service of the (juartermaster’s department into twy
branches—one, herein denotiiinated post ciuartcr-
masterft, for the collection of the artioles paid lor
taxes in kind, and, the other for distribution to
the proper points lor supplying the army, and lor
delivering cotton and tobacco to the agents of the
Secretary of the Treasury. The tax assessor shall
tran-^fer the estimate of articles due from-each
person, by way of a UiX in kind, to the duly au
thorized post (juartermaster, taking from the said
quartermaster a receipt which shall be filed aa i
voueher with the chief collector in settling hu
account, and a copy oi this receipt shall be fur
nished by the chief edIecLor to the auditor sti-
tling tbe post quartermaster’s account asacharjre
ai;aiiist him. The post quartermaster receiviiig
the estimate, shall collect from the tax-payev the
articles which it specifies, and which he ia OounJ
to p.iy and deliver as a tax to the Cjnfedtfate
Government. The post quartermaster ^hall be
A - *1 -• 1 I bable for the safe custody of the articles piact-d lu
As soon as the atoresaul crops are , . j • n » »• ,i T i
, , 1 . ,.1 ^ ! nis care, ami sliall account lor the same bv show-
made ready t.r market, the tax assessor, in j deductions from uJavoida-
ca^e ot di&agreenient between him and the | residue has been delivered to the div
tax payer, shall proceed to estimate the same tributiiig agents as evidenced by their rcceijits.
in the following manner: I he assessor and j quartermaster shall also state the
the tax j)ayer shaH each solect a «lisinterest-j ,,f the quartcrma*iter’s receiving troiu
him the articles deiivcved in payment of taxc» m
kiuO at his depot, and makea monthly report of the
same to such ofiioer as tbe Secretary of War may
desiL’nute: I^rwnleiJ, That in case the post quar
termaster shall be unable to collect the tax in Kiud
specified in ihe estimate delivered to him as atore-
said, he shall deliver to the district tax colltetor
said estiinale as a basis for the distress warrant au-
a credit in the statement of the accounts of said
post quartermaster; l*tocided, That any partial
payment of said tax in kiud shall be endorsed ou
npon the transfer of the busin ss to another,
the business shall not be subjected to any
additional tax, but there shall be a new
registry in the name of the person author-
i*d bv law to continue tbe Vjusiness.
5. That upon each trade, business or oc-j bank notes, or other securities, for tht
cu}>aiion hereinafter named, the foil iwing
taxes shall be levied and paid for the year
ending on the thirty first of Deceml»er,
eighteen hundred and sixty three, and tor
each and every year thereafter, viz;
I. Hankersshall pay five hundred dollars.
Every \>erPon shall be deemed a banker
within the meaning of this act wh-> kee|»s a
place of business where credits ai'e o>.,‘ncd
in favor of any person, Mrm, or Vorporat:--’''.
by the d eposit or cf>lleeti'*n ot inoriev or
currency, and by whom the (tame or anv
part th?reot shall be paid out or remitted
upon the draft, check or or ler of such credi
tor; but iHit to include any liank iegallv au
thorized to issue notes as circulation, nor
agents fur the sale oi niercfiandi/e for ac
count ot producers or nianufactiirers.
XL Auctioneers shall pay lit'tv dolhus
and two and a half per centum on the gross
' Selves or itlicrs. or who dt als in exehanges
' relating to money, shall be tleemed a broker
under this act.
XIII. Commercial br^'kers ■ >r coinmissi -n
merchants shall jiay two hundred dollars,
and two and a half jicr ceiitum upon all
sales made. Any j-orson .,r tirm. exeept
one rcL'istercd a- a wholesale dealer or
!»anker w! o^e iuisiuess it is, as rhe ai.'*-’ r of
others, to purcha-e --r sell iroo.j.-, ,.r >eek
orders theief.>r in original .r unl.iroken
pack-igete. oi- ])ro(in.-e consiijned by others
than the producers, to manage bti.-.iness
matters t ^r the owners of’ vessels, or for the
shippers or consigners of’ j^oods, or wliose
biisine.sa it is to juirchase. rent, hire or sell
real estate ■ r ne;;roe-:. fchall be deem«tl a
ed freeholder from tho vicmaire, wuo may
call in a third in case of a difierence of o-
piuioii, to settle the matter in dispute; oi- if
till? tu.x pa\«r neglect or refuse to bolect
one auch freeholder, the s.aid assessor shall
celect twof^vho shall procee«l to assess the
annual hire of all slaves not engaged on plan- crops as herein provided. They shall a.sccr-
tation-> or farms, and not emph»ved in some, tain the amountfjf the cropseither bv actual , ■ i *
, . ' . 1 ^ 1 • I * 1 *• ‘ I thorized to be issued, and take a receipt therofor,
nr tl,u iTohu ul wIhcIi ,n«js,.ren.e..t or by eon,|,ut.nj the cuntc.ts | tai cullecwr J
are taxed as income under this act. \> fien ot the roonib or hoHses in wluch they are
privileiTc, to be paid 1-v each individual in j the income shall be thus ascertained, all uf held, when^ a correct computation is practi-
the business, and with.iut retrard to the }dav:e j tho>e which do not exceed five hundred dol- cable by such a method; and the appraisers
at which the same is eondii(*ted: ]'ro\ ided. j lars per annum shall be exempt trom taxa- shall then estimate, under oath, the quantity , ^^jd estimate before delivering the same to the
That the provisions ot this .\ct shall liot ap- ; tioii. On all incoiiK*s r».‘(,*eived during the and juality of sai»l crops, including what i district tax coiiector as aforesaid and tlie recei|^t
plv to ]>hvsi;‘ians aii'l surgeotis exdubivelv ■ vi*ar ovt*r five hurnlred dollars, and not ex- may nave been sold or consumed by thelgivea to him therefor by the district tax colleci-
ceediniT fifteen hundrtvl dollars, a tax of tive prc>diicer prior to said estimate, whether | or shall specify said partial payment. When tho
percent ^hall be paid; on all incomes over gathered or n.»t, and the value of the portion i articles thus collected through the payment of
tifteen humlred dollar,-, and less than three thereof to which the government is entitled, taxes in kind have been leceived at the depot t*
Miousand dollars, five per cent shall be paid and shall give a written statement of the es- aforesaid, they shall be distributed to the ageuu
on the Liist fif’teeii humlred dollars, and ten ■ timate to the said collector, and a copy of of the Secretary of the Treasury, if they couaist
per c*»nt. on the excess; on all incomes of or the same to the producer. The said produ- cotton, wool or tobacco, or if they be suitable
over three thousand dollars, anJ less than cer shall be required to deliver the wheat,
five thousand dollars, a tax often per cent, corn, oats, rye, barley, buckwheat, rice, ])eas,
shall be paid; «.>n all incomes of or over five beans, cured hay and fodder, sugar, molas-
thoiisand dollaiv, and less than ten thousand s#s of cane, wool and tobacco, thus to l>e paid
1’‘-'’ 1 .
erigaged m the ('ont-‘derate serviee.
XX^". (.'i.difcctioners shall ]>ay fiftv d»d-
lars and two and a baif j>er eentuiii "U the
gross amount of sale^. Every ]>erso i who
sells at retail confV-tionary, sweetmeats,
comfits or (tther contects. in any building,
shall be ret^arded as a contciVi 'ner under
this Act.
Skc. (>. And evt'ry person registei\Ml and
taxed upon the i^ros" amount of sales as
afoifsaivl. shall be rc pitted, on the Hist day
if ilnlv. eitrhf(H*n hiindi'i'il and sixt_\-thiee.^
to make a list or retiirn !■> the assessor of
the distriet ■ >f the gr^ iss amo:int of ciudi sale'^
as aforesa;i, to wit: I* roni the pas-.ige (>f
this Act to t iie thirtieth day of,] une, eighteen
hundred and sixty-firee, inclusive, and at
the end of everv three months, or within ten
• favs thereafter*, at’ter the said first tlay of
Jiilv, eighteen h.indred and sixty-three,
make a list or r«-turn to the assessor of the
commercial broker or coiiunision merchant i district ot the gross a;iiount ot such sales
under this act. i :ib>ivsaid. with the amount d tax
XIV. Tobacconists shall pay fifty dollars.
' which has accrued, or shouhl accrue, there-
amount of sales made: Provided hc.wever, : h’kI two and a half per cent, oii'gaoss am luiit on, which list shall have anne.xed thereto a
That on all sales at auction (4 stock or seen
rities for money, the tax shall he one-fourth
®f one ]>er centum on the gross anionnt of
sales. E\ery person shall be deemed an
anctioneer, within the meaning of this act,
ivhose occupation it is to offer property for
sale to the highest or best bidder at j>ublic
outciy. ihe tax upon the auctioneers shall
00 cleeiiied a tax upon the perssoiiul priv'i-
lege; tu be paid by each individual engaged
in the business, without regard to the place
at which tbe oame is conducted. No tax
shall be required upon auction sales niade
for dealers in a business registorel and tax
ed, and at their places of bixKiness, or upon
official sales at aucti*n, by’ judicial or
executive officers, or by personal represen
tatives, iruardians or cotumlttoeH.
III. Wiiolesale dealers m liquors of any
includinj^ uistilled
ofsale.s. Anv person whose bVisine.ss it is I declaration, under oath or afKrmatioii, in
and every description, inciu , x- n
Spirits, fermented liquois, an wiiies o a
kiud8, shall l»y "•“ ‘‘"J
five per centum on the gross anioulit ot
sales made. Every other tha., ^.e
distiUer or brewer, wdio shall sell or otter
• for sale any such liquors or wines, in quan
tities of more than three gallons at one time,
to tbe same purchaser, shall be regarded as
a wholesale dealer in liquors within the
meaning of this act. All persons, who shall
Bell or otter for sale, any such liquors, or
wines, in quantities less than three gallons
at one time to the same person, shall be
regarded as retail dealers in li(£uors.
IV. Retail dealers in li|Uor, including
distilled spirits, fermented liquors and wines
of every description, shall pay one hundred
dollars, and ten per centum on the gross
amount of all sales made.
V. Retail dealers shall pay fiifty dollars
and two and a half per centum on the gross
amount of sales made. Every person wliose
business or occupati.»n it is to sell or offer
to sell groceries or any goods, wares, mer
chandize or other things of foreigti or do
niestic production, in less (pianiitles thiui a
whole original piece or package at one tiuie,
to the same person, (not including wines,
•pirituus or mait liquors,) sliali be regarded
M a itUU dealer ooder thi» act: ProTitded,
to oell, at retail, cigars, snutf, or t(d)ac«o in
anv form, shall be deemed a tobacc nist
under this act. Hut registered wholesale
and retail dealers shall not be taxed as to
bacconists. ,
XV. Theatres shall pay five hundred dol
lars and five per cent, on all receipts, which
tax shall V>e ]>aid 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
form or manner as niay be prescrtbed by the
Commissioner of Taxes, that the same is true
and correct, and shall at the same time as
aforesaid, pay to the collector the amount
of taxes thereupfdi as aforesaid, and in de
fault thered’shall pay a petialty in double
the amount of the tax.
Skc. 7. That upon the salaries of all sal
aried persons serving in any caj^acity what
ever, except upon salaries of persons in the
military or naval g«»rrice, there shall be
uped r ccasionally for concerts or theatrical j levied and collected a tax »f one per centum
reprofr^entations, shall be regarded as a the-1 on the gross amount of such salary, when
atre ninder this act. Each circus shall pa^' j not exceeding fifteen hundred dollars, and
one himdred dollars, and a tax of ten dol i two jior i‘.e.ntnin nuoii :iU excess oyer that
lars for each exhibition, which ohall be ' amount, to be levied and colieeied at tiie
d'.llart. a tax of twelve and a half i>er cent,
shall be paid; and on all incomes of or over
ten tiion^and dollars, a tax of fifteen j>er
cent, shall be jiaid. All joint stock compa
nies and corporations shall reserve one-tenth
of the annual earnings, set ajiart for divi-
as a tithe in kind, in such form and ordina
ry marketalda condition as may be usual
in ihe section in which they are to be deliv
ered, and the cotton in such manner as here
inbefore provided, within two months from
th« tim« they have been eatimattMl as atbre-
detnl and reserved fund, to be jjaid to the said, at some dej>ot not more than S miles
collector of the Confelerate tax, and the . from the pla^e of production, and if not de-
diviileiid then j)ai«l to the stockholder shall livered by that time, in such order, he
not be estimated as a j)art of his income for * shall be liable to pay fit'ty per cent, more
the purposes of this act. All jiersons shall than tJio estimated value of the portion a-
give in an estimate of their income and j>ro-
tits derived from any other swurce whatever.
foresaid, to be collected by the tax collector
as hereinafter prescibed: Provided, the gov
and in doing so sjiall first state the gross | ernrnent shall be bound to furnish to the
amount of their receipts as individuals or j producer sacks for the deliver}’of such arti
members of a firm or partnershij), and also, j cles of grain as require to be put in sacks
state j)articularly each item for wdiicli a de-^ for transportation, and shall allow to the pro
duction is to be made and the amount to be ducer of molasses the cost of the barrels con-
paid by tbe m.tiia^er thereof. Every build
ing, tent (»r spacc, or area, where teiiiB of
horsemanship or acrobatic sports are ex
hibited shall be regarded as a circus under
this act. Jugglers and other persons ex
hibiting shows shall pay fifty dollars.
Every jK*rson who })erforms by sleight ol ■
hand shall be regarded as a juggler under
this act: l*rv>vided, that no registry made
in one State shall be held to authorize ex
hibitions in another State; and but one re
gistry shall be rejuired under this act to
authorize exliibitions in any one State.
XVI, Bowling alleys and billiard rooms
shall pay forty dollars for each alley or bil
Hard table registered, which tax shall be
paid by the ow'ner thereof. Every j)lace or
building where bowls are thrown or billiards
played, and open to tlie public, with or
without price, shall be regarded as a bowl
ing alley or billiard room respectively un
der this acL ^
^ XVIL Livery stable keepers shall pay
fifty dollars. Any persoii whose occupation
or business is to keep horses for hire or to
end of each y .. a.’', in the manner prescribed
other tjixes enuiiieru,to'l in this Act:
Provided, That no taxes bhall ba imposed by'
virtue of this Act on the salary of any per
son receiving a salary not exceeding one
thousand dollars j)cr aMiium, or at a like
rate for another period of time, loiitrer or
shorter.
Skc. s. That the Secretary of the Treasu
ry shall cause to be assesse*! and ascertain
ed, on the first of January next, or as soon
thereafter as practicable, the income and
profits derived by each person, joint stock
couipau}’^ and corporation from every occu
pation, employment or business, whether
registered or not, in which they may have
been engaged and from every investment
of labor, skill, property or money, 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
shall be ascertained, assessed and taxed in
the manner hereinafter })rescribed.
I. If the income be derived from the rents
let shall be regarded as a livery stable keep-1 of houses, lands, tenrme’iU, uianufacturin
er under rhiB act
X VIII. Cattle brokers shall ]>ay the sum
of fifty dollars, and two and a half per cen
tum on the gross amount of sales made.
An}*^ person whose business it is to buy and
sell and deal in cattle, horseS) hogs or sheep
BliaU be oooaidv^d n e«l|W broker.
or inimng establishments, fixtures aud ma
chinery, mills, springs oi salt or oil, or veitis
ot coal, iron or other minerals, there shall be
.deducted from the gross amount of the an
nual rent a sum sufficient lor the necessary an
nual repairs, not exceeding ten per centum
en said rent, except lhat the re&l derived
deducted for it: Provided, That the income
and profit upon whic4i the above tax is to
be imposed shall not l)o deemed to include
the products of land which are taxed in kind,
as hereinafter described. Provided further,
That in case the annual earnings of said
joint stock companies and corporations set
apart as aforeiaid, shall give a profit of more
than ten and less ^han twenty per cent, up
on their capiitiU stock paid in, one-eighth of
said sum so set apart shall be paid as a tax
to the collector aforesaid, and in case said
tuiiix X-.. iuit. iiiijirt fthjill i;ive a profit of more
than twenty per cent, on their capital atock
paid in, one-si.xth thereof shall bo* reserved
and paid a» utorueaid. TUo :•>
this section shall be collected on the first
day of January ensuing.
y. That if the assessor shall be dissatisfied
with the statement or estimate of income
and profit derived from any source what
ever, other than products in kind, which the
tax payer is required t(> render, or with any
deduction claimed by said tax payer, ke shall
select one disinterested citTzen of the vicin
age, as a referee, and the taxpayer 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 on which the tax payer
shall be assessed, and a certificate signed
by a majority of the referees shall be conclu
sive as to the amoiint of income and profits
on which the tax payer shall be assessed:
Provided, That if any person shall fafl or re
fuse to render the statement or estimate
aforesaid, or shall fail or refuse to select h
referee as aforesaid, the assessor shall «ielect
three referees, who shall fix the amount of
income and profits on which the tax payer
shall be assessed from the best evidence they
can obtain, and a certificate signed by a ma
jority of said referees shall bo couclusive on
the tax payer: And provided further, That
in any case subimtted to referees, if they or
n maioii^ of ih«a ahaU vid owrti^
taining the same. The said estimate shall
be conclusive evidence of the amount in mo
ney, ^f tax due by the producer to the gov
ernment, and tho coHector is hereby' autho
rised to j>roceed to collect the same by issu
ing a w’arrant of distress from his office, un
der his signature, in the nature of a w'rit of
Jteri facias^ and by virtue of tlifc same to
seize and sell any personal property on the
premises of tho tax payer, or elsewhere be
longing to him, or so much thereof as may
be necessary for the purpose of paying the
tax, and the additional fifty per cent, afore
said and costs; and said sale shall be made
in tae maimor and form and after the notice
bj- tl»o lanro tlio oo'voiat QtatCS
for judicial sales of personal projierty, and
the said warrant of distress may be executed
by the tax collector or any deputy by him
appointed for that purpose, and the deputy
executing the warrant shall be entitled to the
same fees as are allowed in the respective
States to sheriffs executing writs oijierifa-
das, said fees to be paid as costs by the tax
payer. Provided, that in all cases where the
assessor and the tax payer agree on 4he as
sess tnent of the crops, and the value of the
portion thereof to which the government is
entitled, no other assessment shall be neces
sary; but the estima're 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 made, 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 witnesses in regard to any i-
tern of the estimate herein required to be
made: And provided further, when agricul
tural produce in kind is paid for taxes, if
payment be made by a tenant who is bound
for forage or subsistence ty such places and iu .such
mauoer as the Secretary of War may prescribe.
Should the Secretary of War fiud that some of the
agricultural produce thus paid iu and suitable fur
forage and subsisteuce has been or wiU Le depos
ited in places where it cauuot be u&ed either di
rectly or iudirectly for these purposes, he shaii
caube the same to he sold, in such manner as he
may prescribe, and the proceeds of such sale slia.l
be paid into the Treasury of the CocfederaiB
States. Should, however, the Secretary of War
notify the Secretary of the Treasury that it would
be impracticable for him to collect or use the ar
ticles taxed iu kind, or auy uf them, to be received
iu certain districts or localities, then the Secreti-
ry of the Treasury shall proceed to collect in said
districts or localities the money value of said arti
cles specified in said estimate and not required in
kind, and said money value shall be due on the fir?t
day of January in each and every year, and be
collected as soon thereafter as practicable.
1-4. That the estimates of incomes and profits,
other thau those payable in kind, and the state
ments or bills for the amount of the specific tax
on occupations, employments, business and profes
sions, and of taxes on gross sales, shall bo deliver
ed by th« assessor to the collector ot the district,
who shall give him a reccipt for the same, and the
said assessor shall file his reccipt with the chiei
tax collector ot 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 State, accom
panied by the estimates, statements or bills afore
said, delivered by assessor to the district collcct^^r
as aforesaid.
15. That every person who, as trustee, guar
dian, tutor, curator or committee, executor or ad-
ministrabar, or uttoraey in nr ini'-
tor, of any person er persons, whether residiag in
the O'jnfederate (states or nut, and every receiver
in chancery, clerk, register or other officer of anv
court, shall be answerable for the doing ol ail
such a(^s, matters and things.as shall be required
to be done in order to the assessment of the mou-
ey, property, products and income under their
control and tiie payment of taxes thereon, and
shall bo indemnified against all and every persoa
for all payments ou account of the taxes herciu
specified, and shall be responsible for all taxes
due from the estates, income money, or property
in their possession or under their control.
16. The income and moneys of hospitals, a»yi
lums, churchcs, schools and colleges shall be
exempt fr#m taxation under the jjrovisions of thiji
act.
17. That the Secretary of the Treasury be, and
ho Is hereby authorized, to u'ake all rulds and
regulations necessary to the operation of this act,
and not ineonsisteat hcreiipith.
18. This act shall be iu force for two years after
the expiration of the present year, and the uxes
herein imposed for the present yea!* .shall be le
vied and eoliected for each year thereatt^t in the
manner and form herein proscribed, aud for the
said time of two year.s unlaws this acl shall oc
sooner repealed: Provided the tax on naval storc';
flour, wool, cootou, tuhacco, and other agricultu
ral products oi tiie growth of any year preceel
iui' the year L803, imposed in the hrst section o'
thi3 act, sha‘ ' levied and oolleoted only for the
NDtmkuidihaUb* u) kM bj lh«|