The ronfeileratc Tax
Sbc. 1. That there shall be lened and
n]xin the ralneot all nstvai stores,
■ru‘> .iiut 8i>intnii3
'If 11 tuti'-rm•
• ‘I-Mir. ”1 'i >;•.
Cntfoll.
i. i
. f 1.1;' M \t iM ■
•ii>U'Mi>Ti »n t'>r
>t tl.y ve:ir, 1 si*'
•t rhe-
"V priuluction ut’nnv yenr j).e«elinir
tho ve*r a t;\x t>i' 8 por cent.; ana sn
lu.nievR, 1,0.i^otes or otiier cMirraacy wn
hani] or on (iopKsit on the fii’pst d^v *f
ne\t. Hiid •’) Hio vnIiieol all cre^i'*ou w»urh
tiib iutcre.-r 1ms nor heiJ or owned
Ut aay persnn. c*-partners;t)ip or c«rporntioTi
•n the 1st day ot Julv next.snti not wnployed
in n hupires-!, the income lionved tn-ni which
ta'ce'I under the ]>n>vi:^iin3 of this ftct,
bcsc slt'!l levied and collected a tax ot
.*ne per cent.: Provided, That all inoneys
held, or doj^o^ittd beyond the linutg
uf Mie ConiVderate States, shall l>o valued
s*i. iiio ennent rate of exciianiro in C-oiit'ed-
‘ Tn^asut v n nrid tfie said rat shnll
be •:
ftS .. *.
auii V
or a-
how«Tor, IhJit any mechanic, who tbaU »itt
only the prodncts ot the labor of himself
and his own family, shall bo exempt from
thi^ tax.
V I W^h Mo«;fjle dealers shall pnv two hMn-
i. M? d Olar-i and two and a half per ceii
I ') iMi ih - umfMuit -*f nil saleii made
very perso?), whose busineau or oecupation
ii i^ to ^»T11 or offer to sell sfrocvsrios, or any
or merchandize, of fortjign ur
domestic prodnetioH. by )ne or mor« origi-
iml jMK^ka^e or piece at one titne tw the
»HUie piirchiwer, uot inclndlna: wines, r»piiiit
Six. Batehtri »ni Bak«rt mt H»« frow hoam ilwJl U t» a
nnt «x«Mdiiig' fir« |»«r f®r aonrnfti
rep%iri.
sutn of fitly dollars, and on* Mr Mntaoi «b
the g;ro9« amount of sales maa«. Any per
son whose bn;inis« it is to batcher and sell,
or offer for sala in open market or otlierwise,
the flesh of cattle, hoa^s, *»r sheef», shall be
deemed a l»irtcher audar thi« act; and aiiT
person w!tos*^ ha^iuoss it ia baj^d aftd sell,
t)r offer ^or sal#, bread. lUall ^e deemed a
L»al:er uinlwr this aet.
X^X. Pcfldlers shall pay ^ifty dt^lars aud
two anil a half }m>t ceat *n the sales
Amv person, uxtt«pt p«r»orw eu^rv^.i m ped*
ous or malt liqw'jr^, shall be d«em^i as a | dliug excliHivelv peritwlicals, books, uews-
whole?ald de.wer under this ac.'t; but, havinjj ; jvapur* published in tl*e ttonfaderato St«tet»,
been re^ister^i as a wholesale dealer, such • Ribles. or religious traoti, whwsells*^r offer®
Mcrson uiAT alfo f*ell as aforesaid.as a retaiUr. i to sell at retail, ifouds, warest or t‘ther eoiu-
VII. Pawnbr. keis shall nay two hundred I modities, travelini ’.Titii his goods irom pla«e
dollars. Evcrv ’ e»'Kan. \v;i(*tie bu^ines-i ur i to plaie in the street, or.throagh different
.K?eupation it is t. ^a^e or receive, by wav ’ part* »f the cuuiitry, shall be deemed a ped-
of pledge, favor or exchange, any goods, j dler under this act; Provided: That auv ped-
niercbaTidi or snv kind t>t p^r • i^er who sells, or'^tturs to sell. dr% goods, t^rjj
wares or
nir
’ :.l
ion ■ tl,
Ukler I'ne
of be>.'i I i
of .l.iinat \
with t!>'' '
rhf C‘>iiin!
a trn^! U' ■
ea-’l! I' ■
■>r i':ter .
-
anu
dncrcd; *
•!"a' > . -
\ rat p]
on tho dav i>f .lulv next, or
1- HV ’x' )>racticat'Ie.
. f. ' .’!) t],e •- dfi - of (>ot'i nrxt.
r.iAy !•'' i-r
-OK , -1
.1 , ^i ii;u,iieil in Le tiHh i
l.i-act, wUfiMi ^»i';r'' days i
.ui:e of ;!iis act. or at tli*.- time
bU'ines;, ard t n tlie day
rju a^^
•i’>
aufial property whatever, fur the repaynuut | tiigii or doriicstic’ by one or niuro orijjin.nl
or security of money lent th«reoT», shall he | prt'oea or package*.at one time, and .tt» the
deemed I'pavv^ibioker under t.hir* act. j pwl^'■>:i or persons as atbre-^;iid, sIiaH
VIII. Disrillei-s shall pav two hundred | pay ons hui.drei dollars, and two and »
dollars;, and al^o twenty per centum on the jialt per Oti^it. on the gross sales; and any
:;n.s.5 amount of all sales mu le. Kvwrv per-1 j>erion who peddles jewelry slmll p^v nfty
■son or (•■> partnership, ’.vho distils or mann-1 ilolbirs, nnd two sind a halt per w^ntu’^i
^ {’rvturc'* j^ji^r.tons liqnor:J tor sale, “hall he i tho i;i •s sales. The tax upon peddleis
’lui'udinfr t*'i th*emed a di.-tiller under\Uis act; Provided, | shall be deemed a tax upon the
personal
•iOW'. V01 .
That disiiili^rs of tVuil. tbr nint^y j privilej^e
'Hch - car tiiereal’ter. i
■r o! ^
m
to be paid l»y eauh iudividual en-
business', without regard to
h the sauje i« conducted
othecaries shall pay titty dollars,
ai’d two and a half I'cr centum on tbe grofcJ
JX. Drewers t-lmll >uf hundre.l dol- dm^.unt of sales madu. Every pereuii
davs or less, chall pav -^ixtr dollars, aud also ! imaged in *?'c
tit'tv cents per «;a!lon «n the first ten yT.’luns, j place at whic
aTU! two dollars per •rall'^n ot all spirits »^s- ; XX.I- Apo
tilled beyond that «}n^niitv.
whu
!. re
1>-K Rv,a two and a half p.)r eontuui *.*n the k»*epi a shop or buildin>? ^-h.re mediein^
-f tii: saies m *.’e. Everr p-r- | ar« comp.unded or jn-epare.l ^
r.,« Iwriuont^J Ji.J-ors ■ .fj f .r^SCH ptiOTlS Ot phVSlClHHS,
. i . ! .iiiit- or Lsci-'otion for sal * t'r"m mab.
:S
t >
■H
A, .
Hcr.
t uy
; he c
'Hit
■H »'= cl
yeariv n
f'le fcsti”
sncii refri?try, ther« shall be f*aiu to
lector t e ^pec^tic tax for the vea’’. unn
OH rhe next rhhry-tir.'t ot December, iw.d
sucii orii»T tax a? mnv >>e due upoii or
■ j»i»rt, siiai* !;e a ire'.ver
Art. _ ^
^‘1-?, inri', taverns and enti'i^ hou-
i'.iided Slid ra^e 1 accordinir
iral. or f not, rented, awtford-
'••d \nlne of tiie yearly r«tit-
:‘operty occupied vr i:i-
I \ 1 a? A hotel. *nn, tav-
i -!i‘ iici follows, to-wit: In
and sold, tball
lie regarded n> an apoth^x'ary uuder this aet.
XXII. iMioto^raphers shall pay the sum
of titty dollars, and two and a half per cen
tum on tht! urops aniwunt of sales uuade. Auy
person or parsons whw.iuake for sale photo
i;rapiis, ambrotyp«^. da^nierre^iypw or pie-
tures on ^las«, u»«tal, paper, ».»r *#tL*r Luat«-
rial, by the action of lij^bl, shall be regarded
a photoifrapher under this aet.
XXIII. Lawyers actually •u^aj^d in
41. If the ineoae Ve derrrei frent any
mHH«fHot«iinj^ or Miosna: beeieeee, there
tball be dedeoted fVem the j^preee vaUe of
the prodacts .*f Ae year: Sr«t, the re«t ©f
the establishMB«ut and flxtiirM, if aatnally
rented Mid net owned by the perton pr«»e-
•Htlui' th« busiuees; second, th« ci^t wt tlie
labor aetuallv hired aud j#nid tor; thirl, th«
actual eost of the raw njttti*rial perehased
aud manafactBrwd.
III. If the ineoine be derivad ft'uiB Ban
^i;ing enterpriees, th«re shall be deducted
trow the srr^we earning, iueludiii|f the value
€>f freijfhte ou jfoeds shipped bv the perswu
ruuniwjif the v®guiel, the hire «t th* boat or
vessel, if aot ewned by the person runuin!:/
the eatue, or if owned by IMui a re^onable
allowance for the wear and tear ut the sntue,
not exceeding ten per *u^ntii per a*innui,
aud alse the tost of runuing the boat vr
v««el.
IT. If the ineowe be deri/ed hr tU« tax
payer frora boat or $liip btr.ldinj, there
shall \ii dedueted fr»m the f^r^ni'i receipts
of hit ecoipation, ineluUit^ the ♦ aiue of the
ship when finished, if built f**r himself, th«
cost ef the labor actually hired and paid by
himself, and the priiu«i cost of tfia materials,
if pnreijAsed by hiuu.
V. If the iaceuie be derived ky the tax
payer froui iLe sale ef uierchaudise or any
dther property, real or personal, ther« shafl
be deducted from the g:roM amount of salfs,
the prime eost of the prbperty sold, iticlud-
ing the ••At i*f inftoaportatiun, sftlaries of
elerkssttUmlly paid, and the rent of baihlings
eoiployed iu the bofciness, if hirtsl a-id not
owned by bimself.
Ike itatftoaent er-esliraate.of iaeome and i tenant to the |^yernui«»t and for ^e tax
proflM rendered by the tax payer does isot | of the lesaor on said reut, and the receipt et
eontaia mare than four-fifths of the true and i th« j^vernnieDt officer shall reloaee the lessor
raal amonatef hit taxable income and profits, 1 from all obli^tion to include said rcBt'lu
then the tax payer, in addition to the income ; kind in his statement of income, a^d dis-
tax oa the true amount ef his income and * charge the tenant from so nisicb of his r«ut
prefite ascertained iuid aaseesed by the re-; to the lo.^^sor.
fer*«8, shall pay ten per cttntaiii on the ', 12. That every iarsaar, planter, or grazi«r
*arDOMT)t of said income tax, and the Hsseaswr f xuibit to the asi^rsHor, ua or abont ths lit A
shall be entitled to one fifth of said additional ■ M «rch, eighteen hutnirnd and -^ixty-tsar an g,.
ten per eentum over and above all other f«» i ' coant of all tLio hi.g^ he m^y have ilaaghJared
and allewanees: And provided further,Tliai the ^asssct?^ot this .vt anu before tfaat time;
the aeeessor uiav adniinister oaths ti* refere«3, * ^he deUvtry >>t this aattmmt i tlo tbe p«it
tlw t»x p»y«r,'ar.d at;v wiluesa heW the •tk« aiMwr,
r.f.r«8, i» r.e«rd to aaici vth.mt,. ai.d any ■ 'fI;'”"""- "
. 1 • 1 , 1- u • I- Hci euuivaknl (« one tenth (>t the fc«ruo 111 oured ba
ded«t>«n cIaK„«.l, «r any lu referu,^ wtW.o..
hereto, in sooh |..rih as tli« i>=;r.t'.r_v ..t ti.e j,,,, ,„j ui fto'ik Th«. on tt« „t
IieasHrv [»r«s-^ci ibc. ^ N tvc-mber uext, an-J each year there.Utor,
IW. On all profits i-oadw by ;ifiV p«;r*o?i. liujare sh.iU bt; Uiade, aa heruiubeture provideu, ot
partnership or corp-.ration during' the ye.nr fj, j » luwofali oo&t oattlc, hnrtes, luulcsi, uot «•.*
eij^hteeii hundred and sixty-two. by tfi-- pur- «altivafion, and assen, owued by each per-
chi^e within the \juffd‘TAtC f-and suit*, '•o;i io the Oouftu"r«.ti States, anu upjii sucii vuiat
dliril)*' the snid yc?ir, of nnv flour, c -r*-. t,h« .*uid-owoers shall be taxed one per «cnt., t* te
con. pork, o»tK, hnv. rice, ‘'r tiu- p " bctore the tirat liuy ut Jiinuaty n«xt
iru.'i, •■.’>-r;(r. .lo^ii., *3 It the yiuxier, or piinter, or lariuur
of e^no, hi.ttcr. woolen clotiib, , buotv hive so!J bneves s'mee the pissajrcoftl.i.us:,
1 t . ,i , , I i pri if to the tirst tlav ot Nuvuiiibtr, tht
ulmky^-i aTia eottou ciwins. k t«.v o, p*.-i ‘ ' - >
ceutam •hall L»e levied and collected, t*» be
paid ort tljclirst day t>f July next Provid(?d,
That the tax imposed by this section sliail
uot apply to yarcliuses and salei >nude in
the dee conrse of th.e rw^ular retuil business,
aud shall not eontHiiuu heyond (he present
piocei-ds of suth sulea shui. be e itiiuated and toi
ed afl iucouie, after deductitg therefrom the muHty
HCtually paid tor the purchas^e of such beeves, li
they have been actually purcha.>>ad, and tbe value
oi the corn consuued by them. Tbe estimate at
thtbC items shall be made in case ot disagreement
between the a.sse.^or and tax payer as hereia pr«-
year. , tseribcd in other cases of iucoiut; tax; and od bath
11. Eaeii farmer and plantttt in the Cwu-> xncoceding first day ot November, the beeves sold
federate States, after reserving for iis own duriog the preceding twelve months shall be •sti-
use tifty bnshyls of sweet potatoes atid tifty uiatud and taxed in the same manner,
bushels Irish |H*tat>‘i^, wne huudred busli- That the Secretary of ar shall divide t4«
els of the corn, or fifty bushels ottho wLpat .-iorvice ©f the iuar:ermaster s department into two
^ produced in the present y«nr, shall pav aT.d; oraachcs-one, ncrein deuomiuated post ^uartsr-
i deliver to the Conf*-d»rA;n Ocvfjrnnjent. of
at tf‘e
ovbl:
iiHie
recetpts* in eucU ouilne^s,
sufh regi.'trv, lujn'm j.rovhi. a;
ot|'ertor «hrul givt? tu tho }>o;- n r;
sucii ;i>r: *‘7 H '•*py tiiertor; wiut a.cuvij*'
for the a;t ■ r.i't of tax t.^en puitl.
3. A= ;- ’^cr'Or to uink.f; tbe loijis-
trVj iuiv pay t!>i‘ tHx required b ’.tbc prv:*-
>1: of tlu b.ji.
cerded to '■
cm or eatinu’
cuttic wher« the H- rtial or tisrimatod rent practice shall pay fifty dollars. Jfcvcry per-
^uail am*nnt ‘o or more, thuy shall g(,u wb^se business it is, for fee or reward,
coppritniti tu' rii'st el’*?.-, and pay an aunti;*! to prosecute or defend causes iu any ewurt
.'orii in cases wuere said rent shall of Record or other judicial iriounal v>I the
ii*.‘ ;iiid ic?s tLaa $10,UU‘J, til-y sliiill Coufederate btat^, or of auy Sitate, «r giv«t‘
iN-nstitule tiie second and pay au arv advlo« iQ rela-ion to causei or luatwr.i peud-
nual r»um of |iouO; and iu «i.ses vrbero said injj therein, shall be deemed W bo a lawyer
! cut sljiiil i»e a . J" less than withlri the Tuenniug wf this act.
tdiu^ secti.m, shall, in_addition ?o all otLor they shaii constitute the third class, and pay XXIV'. Physiciaus, surgeons uud dentiattt
taxes upon his business imposed by tins , an annual snia of iu wases wLere said actually enjfat;«d in practice jhall pay atty
act, pay double the amount of ihe r>pecific rent shall be lfl,OU‘.‘. and K*»s than doilars. Every person wLose ue»im»ss it it,
tax on sueli business, and a like stwn tbr they ?ball constituto the fourth class, and tbr fes oi reward, v> prescribe rxiuedies or
evwry thirty days >f such fa’Jare. ■ pay an annual snm vf $lW; and in ea^es perform suriricHl up«r.»Uous fur tha «ur« «l
4. Except where heroin otherwise pro- j where, ^aid rent' sha'il be l»;s-: than skl.UOo, ttuv bodily disease or ailing, shall be deeui-
vided, there shall be a separate registry they siiail coustitute tlie fifth cinss, Hud puy ‘ ed a physiwiau, surgeon wr doutist wiihin
Hbd tax tor each butinesi> mentioned in the an iinnual sum '>f $3U. Evory p’ace where the tijeanin^ of this act, a* the ease niay b«ic
;th section ot thii act, and for eacii p!ac- f4»od ;ind 1-dirings,r lod^in^^‘/t:'y, :trt> pro- and the provisions of para^rjipb number
vided tor atoi tu’'k''»hed traveller-j, sojoutri-
^-rs ‘»r l>oHrders. in view «.f pHvttiwut tKeretor,
the income or receipts from wi.lcb atnoant
t ' $5UU from that s )urcc, shall be regarded
as a b 'tel, inn or taveru i'>dpr 'hi*
XI. Ti.at e.'xry })!ac« wbr>:- or re
freshments of any kind provid«d for
cp.pnal visitons artd *old " -risumpnon
therui'i. aud every btyaruin^^ U'»'v;«e in which
there ^hall be six boarders or more shall be That the proviwious of this Aet shall ifot ai>-
dtt i%- W iin eating lions#? vinder this act. ply vj physician? and surgeon* e.telusivcfy
XU. !5r«)kers shal; pay two hundred dol-' ent^aged in the CX'nfeilerate lerviec.
r- '^'-'y ptrs‘>n whosti bu*i”wes it 1!? tu i iXV. Ovnfwctlonem sbal] pay flifty d«r
and Sell stocks, eoiiiwd , lurs aud two and a half per eeutuui we tbe
r>r ofl'er Pe^'tiritiV?. for tlietu- gross amount of sales. Ev«ry person who
>rs, or who d^als in tixclmnges sells at retail confectionary, sw^tnieatc,
■ ey, f'hkll l*e deemed a broker comfits or other eonfects, in any building,
shall be regardeii as a -coufeotiouer eader
:ei'.'.d !.r .ker«ior coin.-rii.-f.s'on
^ T hIlI)d!'^'!i doUari^.
• *' || t-'T re riini tipo-i jiH
' j.-.T- .!i .-r tir- . fxr-o:
'■! -i u'iiol. ;iU* de-*U?r or
‘ i>n.',!nei?ti it its, a.^ tiie Wifent oi
’‘r sell iroods. or w»*^?k
.■•••in or.'jxina] or unbroken
i : ^ «.« Co;isii.'ncd '.y uTlier-
-'. .to manage b.i,-.ines.s
'.viu-i-s of vePHcdn, or for the
’ !_0|;TS of goojp, or 'Aht.rte
'i>'idia.se. rent hire or .■^ell
srroo?*, shall he deemed a
of conducting t)»e i'lvmo. hut no tax s^hall h
required “ • e 11.ere ^t-jr..j:e of at a
piaec other ihun the registered } l.ice .>t
busii^esH, L p> u . ry chaise it the* p^aee
of conducting Jc. i~U>r*ji Nr.^iii. •. 1, ■ .=,
shall be a new retfi-t’-v. I'mi - ii
tioual tax shall be re i u
death of anv person ;op
registered and ■ •i\ ‘ I ,
n]»o’i the ’ruf^'i’ ; tt!
llic bUoiue&a = ' -■;
additioMu. I* ■ ;
regi-.
ize;
i)
!'l ttie I..; : »•
i;» tV to fjtiiir!Ti • t
:i Tiib
'le'^
'i, '-r
ifer,
^ny
i '^e.-
; ! r-
twenty one shall not extend to physieiaus
who k«ep on hand luedieiues solely for the
pu'^pose of ruakinsj up their own preecrip-
lions for thoir own patients. The fccx upon
lawver«. physiciHUs, surgei>ns aud dentists
shall be de»ixie«i a tax apon the personal
privilege, to t>e oaid by eacb individnal in
tbe busiu ‘-*s, and without mgard tw the plac«
at vrhieh ihe tie is eouducted; providwd.
iiaf - p..-’I eHc;
■I Letv u,l - •
?de. h
Tial;
ank
li; ■ ej
= fpa.
u,
I I.
M , I,v!
•Tfcill
•Oiv .*U-
ion, nor
* - ' . i lli. o,
o Ii.. ufj-w.,.. or coiiI*'II .1; '
.i-;.iienv,_>, ana oy wtjuiii riu h.tu.i
ynTL ’L.jie’it euall be p.ii -i.t or
upon tiii ui ! •'(-rk »r on.'t-r of bu
:rin'v ’.ank !>■
-honZv . ,■ ... u-.nCa HiS circui
agents tur tbe bale ol luerctiundi/.y for ac
count 01 producers or nianul'acturc rs.
/iuctioi.oer^ ehull pay fifty dolhub
i halt per centiiio ou thegro^t,
anioimt of biilcs made " ■
That
rities
of on=. per ceutuni on the gross amount of
sales,, hvcry perton .nail l,e deemed an
ay^l!oi t-cj-, u iiiiin tiKi uH-aiuiii/ f tlji-act,
' ■ I I • . rr :..r
i I
: I
blnp’if '/. >r
bu.iiiiebs if i.s t
real e-'^ate or
this Act
Sko. 6. And every person regiaterpd aud
taxed upitT! the L^ross nmonnt of sale* ac
ire^aid. >hal! ^>e rejiiirel, on tbe first day
of JulV. eiirbteon hundred and 6ixty-thie^,
t; make a li.'t or return to the aasess«r of
the t.iisti'ict *t’tbe yr‘»s.-* amonnt of aueh sale#
as afore.sa! 1, to w^it; From the passage of
this A.!t to ■ he thirtieth .lay of J une, eighteen
bumired .tnd Hixtv-three, inclusive, and at
tile en«l of every tliree months, or within ten
tbereatter, at>er the said first day of
Juiv, eighteen hundred and sixty-three,
make u iTst or return to the assessor of the
VI. It the income be derived by the tax ; the pr4*ducte &f th« j>re9«iTit veur. one-tenth
payer from any other bcc^ipavion, profe»sion, i of tbe wheat, jeorn, oatnj^rye', buckwheat or
•mployuaeut or busiaess. there shall b« de-1 rice, sweet an1 Irish potatoes, and of the
dncted from th« fress autoant of fee«, com-( cured hay aud fodder, also, on«-teuth of the
peusatiwB, profits, earriingi, or eomuiistions, luolaasec made of cane, cotton, wool
masters, for the colkntiou o;' the articles paid tsr
U.xcs i'j kiad, and tlia ot; ;r for diatrlbutiou to
the proper points lur supp.yiug the army, and tor
Ucli^ering ootton and Vilucco U' tL- of tar
Socret-try of the Tn-a^^ry. The tux assejsor
trarisfer the cstuni.io uf .•irticles uue from 6atli
person, by way vf u tax ia Kiuu, to tUa duly a«
the saWiee of clerks actually paid, and the | au^tobacoo; the cotton ginned aud packed ' thoriz«d pot '^uarierai^Kter, takiag from tbe eai
rent yt the ofjBee, or other buildinj^ used in j j|, come secure luanner, and tobaeoo stripj^ed i^uarteraiaster a»rtcaipi whiuh shall bo tiUd ae a
the bacinefc, if hired aad 'not owned by ■ ^nd packed in boxes, to be delivered hy him voucher with the ohiei culkcior ia s«ttU.ig 1m
himself, the o«*t of laber aotnally paid aud i oq ©r before the first day of March in the account, and a «upy ot this receipt shah be t'»r-
nwt owned by himself, »«d tbe cost of naa- j u«xt vear. Each fanner wr planter, after uisbed by th& «hiei •■jllwotor to the auditor »ei-
tcrial other than machiaery purehased for i j-jjiarving twenty boshels of f>eas or bean*, tlio^ the post nuurtertuastor a asttount asacharge
the ucc of Lis business, er to be converted | uot more than twentv beshfrls of both,
into Some other f»*rsn iu tlie ooer?««f his busi-1 foj- },ig own use. shall'deliver to the Confed-
n«*c; aud iu Mu«e ef iHutual iusuraiice | «rate overnmekt. for its use, o(ie teutu of
eeuipaniec, the »ujouut of losses paid , the peas, beans and ground pe;w produced
by them dering the year. ' Thtr itjei'iue de-• ^nd gathered W him durijig the i^'•>re!l
rived from all other couroes shali besu1*!f‘«t' Ycnr. As sooa ae the afort?uiu wr-
te ko deduetion whatever. Xor sl’.ail tor-1 ready for uiarket, tbe ti..': assse-^ r, ii-
eiguerc bosibjeet Vj a lax fvom au_\;oth-sr iu* | (j'sagrrveuieut b^tw^eii h^tu an . the
co^e liiau that derived iVoui propel ly ewn-1 payer, sti.i'l }>n vaed l:o estiHiat« the samw
ed, er *#conpnti«»us er einpli,>ymeuts pursM»d the following manner: The as5«5*or and
by them within the C^vufederate States, and ’ the tAX paver shall each select a disinterest- aucoauts of the (juarccrmaittcr’8 receiviag frwsi
in eelitiiating iucoaie there shall be .uclud- j freeholder froei the viuinage, who may him the articles delivered iu paysieot ®f taixM iu
ed the value of the estimated aauual rental j call iu a third in case of a difference of o- kind at his depot, aud make a mouthly report of th«
of all dwellings, bowses, buildings or build-1 piuiwu, to aettlo tfie matter in dispute; or if to sach officer the Secretary of War m»f
iug lots iu eities, towns, wr villages, occupi- ^ue tax paver neglect or refu.se to select ; designate: That in case the post t^u*-
ed bv the owner*, or owned and not occupi- t one sueh frealiolder, the said assessor-shall undt>ie to collect the t*x in kiud
ed ur hir.a, HUJ tiie «f tU «ti=i»led | ,„lect twu, who shall proe«d to ass.ss the !“
II 1* 11 1 * — J ,.1.7. I • • i J rri in said, he shall a«liver to the district tax aollMtoi
«uu..l h.r. „t ,11 ,l.v« I crop. M h.rmn^provided. Th«y .hall aacer- . b,uUf«r the dUtr*. w«nuit«.
agaiust him. Ttij post jaarteraiast«r rotsdiTiog
thi esi.au;ii.e, tthall colleoi from the tax-p«yer foe
articles whieh it specifit;a, and which he i.'- buaud
to pay aud deliver ao a lax to the r-XiieUeristo
io»ernmeQi. Thu p*jst qunrterm&siur s-Loll b«
liable for tliC saJ'e custody ot tiie aniclci in
'■> Cvir?, ii!j i dji'Ji I'.coouut tor the samu by sht#w-
ir;g that, afrcr proper deiu’tioub Irom auavoiui-
ble !o‘!, tiitt ittaiuue Lf“'3 been delivered t.« the «l4-
tributiug ageutj) ao evidenoei by tho?r reoeipte
The said post ijuai termaster shall also state tbs
tations or farms, and Lot empio^'ed in soi^ie j ijilu the ainoiutef the crops either by actua
measurrment or by computing the contents
in wLieh
busiuMs Oi' oceapatious tbe promts of which
this
ii.
auu two Hiul
rW^tur m, ; "v u"? ‘ ^n,- whoeo,
"'“‘.I!'-" ' * “'•‘-'‘"‘rth , to ...,ll, „ ■■et/.i!: ,n„fl
sale T'
outcry
be dcc
ic^ •
in diw
At li,
61; ,
for :ie.
eU, Hi;
•on I :r.. .
;!-^’>v'u!h
[.'I >!if'
cei-s
privi-
tutu
Hi V
aiiu .
u i:
kli.dt-^ -hill
live per c
inaai:
d.,
foi
■ii.
to t
a Vv
;i.
tax
:q. >u
C';-i or
• t;.-^un*
commercial broKer . r commipi'tn Juerchant i lis>^rict t*f the gross amount ot such sales
under this act. I n>aile as aforesaid, with the amount of tax
XIV. Tobacconists shall pav fiffy dollars, ■ wbirh ha.s accrued, or should accrue, fhere-
cnt. 0,1 ijr»»ti8 am tint U^n, vvliifh li?t tJh 'il b.rvce annexed thereto a
busino*^ it ici ] declaratioti. under oath or afiirmation, in
ff. or tobacc!'* in ! torn? or m:inncr as may bo prescribed by the
any form, slmll he deemed n tobacc nist j O'“n:nii.‘^si'.>yer Tu.Kes, that tbe same ii» true
under tliis net. But regist'-T: I wh ' 'lejand correct, nud stiall at tii^ pame time as
and retail (]c;d>>i-s sball not he ta.'sed j aforesaid, i)ay to the collwitor tho amonnt
iiinit^. ‘ . j of ta.x r thereupon .aforesaid; and in de
\* V. Tiu ..tre.s shall j>av f? .humlrcd dol i tault tb'roof siiall pay a penalty in double
li-.rv and tive percent, on all .'•eceiptd, which j the -im'iunt of the t»x.
tax hall be paid bv the owii«»r of the build- j Seo. 7. That upon the salaries of all sal-
i‘i>/ Everv edifice used for the purposei,of j aried persons serving iu any capacity what-
d‘V;.r-i:itic re}ife.s-.ntation8, play.^ or pjerforiii- j ever, except upon salaries of persons in the
arv -H. n’vi T)ot, including halls rented or ! miiitury or naval service, there shall, be
tiseo tccasi'*n:>li V for concei ts or theatrical | levied and collected a tax of one per centum
e.oiation^^, rhall l>e n^garded itii h the- ion the gro^ amount of such salary, when
not exceeding fifteen hnndred dollars, and
two per centum upon all excess over that
amonnt, to be levied aud collected at the
'ir or
i-verv
brewer.
'1 ;
. I. ^ ;-,tilicil ,
. I’J' .s oi all ;
.d..' urs, and i
gr-So amouiit ot i
>n, other than iha '
shall sell
ur ofj’er
^ any aucb lic^uors or winos, in uuan-
i Uore thati three gallons at one time,
me purehaaer, snali be regarded aH
i • le dealer iu In^uors withi.i tbe
rcprt!
■itre under this -ict. P]Hch circus shall pay
■ne fiondred dollar.s, and a tax of ten dol-
iarr for each exhibifion, which tax shall be
;;ii’d by the manager thereof. Every build-
!!g, tent or spacis, or area, where feats of
or «ko>oKc%tiu BpoiLs arc ex
hibited shall be regarded fts a circu.s under
this act. Jugglers and other persons e.x-
hi biting shows shall pay fifty dollars.
Every person who uerforms by* sleight of
hand shall be regarded a jttggier nnder
this tict:^ J^rovided, tiiat no registry made
in one State i^hii.i o-.* held to authorize ex
hibitions in another fcitate; and but one re-
?1»^11 be required under this jjct to
. -u^oi ihid act. All persons, whosimll | authorize exhibitions in any one State.
Oi oilei lor sale, »ny tucb liq^aoi»,. or ■ XVI. IV'wliug alleye and billianl ro-^tns
xiii*ntiliee iobo th;in tiiroo g'Alio'id j ^hyll pay forty dollars for eacfi alley or bil
liard table registered, which tax shall be
jKiid by the owner thereof. Every place or
huildfog where bowls are thrown or billiards
played, and open to the public, with or
without price, shall bo regarded as a bowl
ing alley or biiliard room recpectivoly «u-
der this act.
XVII. Livery stable keepers shall pay
fifty dollars. Any person whoso occnpatiou
or bwsinesfl is to keep horses for hire or to
let shall be regarded as a livery stable koei>-
er under tliis iict.
Xv III. Qi/ttio brokei>> %hali p-^y the sum
utau a I ,it liJty doliiirs, ;*ad two and a half per cen-
‘I -n , ^ on the gioha d-jiouut of salo'i made,
w^u.n,, * ,jy pe.'aou whose business it is to buy and
''lIlV.-!, II
^ A
■ », to Lliw uaiiie perboo, .iijia fv...
‘tj^uiueu ab retitii lieaiers in iiij[iiots.
t . .tl ueaiers in lic^uor, lucluding
^ibtUied bpirvts, fermented liquorc v.ud wifibu
every description, shall pay one hundred
d'luura, and ten per centum dn the ^oss
^^ount of all sales made.
. iletail dealers Shall pay llifty dollars
and two aud a half per centum ou the gross
^Uiou nt of sales made. Every person whose
biitoiiess or oecapation it is to eell or otfer
oeh gr..c«-rieo or auy goods, vvare-s, luer-
..r --Uier tliin^?- oi to;>;i^i,
■ ,.i -OUCLr-ll, Ml j.i.iai
v>i I
'■*' ’• -i.i , a, t.iioi
H;. f t. jlf
3 ^ cattle,4io«es, ^
end of each year, iu the manner prescribed
for otuer tnkoji euaiaerat^sd in thie Act:
i^rovifJed, That.no taxes shall be imposed hj
virtue of this Act ou the salary of any per
son receiving a salarj' not exceeding one
thousand dollars per aauum, or at a like
rate for anoli;er period of time, longer or
shorter.
Sific. 8. That tho Secretary of the Treasu
ry shall cause to be aseeseed and as««rtain-
ed, on the first of January next, or aa soon
thereafler as practicable, the income aud
profits derived by each person, joint stock
company aud corporation from every occu
pation, employment or bnsiness, whether
registered or not, in wliich they may have
been engaged and from every inveetment
of labor, skill, property or money, and tho
ii^oujy aud profits derived from any sooroe
wnatevor, except t^alariee, during the calen
dar year preceding the l^t day of Janua
ry next, ind the said income aad profits
shall be usoertaLned, asseesad and laxed ia
the manner hereinafter prescribed.
I- Ii the Income be derived froai the rente
noo^, lands, tenements, manufacturing
|Or injning ^tablishments, fixtures and mu-
(Chinery, mills, springs of salt or oil, or veins
ot coal, iron or other mmerak^ there shall be
deducted from the gross a«iouot of the an
nual n>ntasum sufficient fopthe aeceeeary an-
f®P®^ not ej^seedin^ tea per —ntnn^
•n Mia i«Bl, «zoq>ft ihtA |l«t mbI dtiit«di
)
tboriced to be issn^, aud txke a rcccipt tberefoKf
and forward the same to tht chief tax colUowr «
ot the rooms or honsM in wbich they' are ^ credit in the statement of the ticooaBt« of laid
held, when a corrcct compatation is practi- jpost quartermaster: FrovUUd, Tfaat auy partial
cable by sach a method; aud the appraisers | payment of said tax iu kiad shall be eudaneil »o
shall then estimate, under oath, the quantity said estimate before deliveriog the same te
and aaality of said crops, including what | district tax eollector as aforesaid and the rccoipt
may uavc been sold or consumed by the j given to him therefor by the distriet tax eoUeet-
producer prior to said estimate, whether i ®hall specify said partial payment. Wheo the
Sitijered cr not, aud the value of the portion i articles tiias collected through the payment ef
ereof to whieh the government is entitled,! ***** received at the depot
and shall riye a written statsment of the «.! *1"''*“,'*- ‘‘“'J ‘hall W dutributed to the ig«»
timatetoS.. Mid .oll«otor, and a «opy of; “"rf*
tl.o sam, to the producer. Th. .aid prodn- i ?f '* b* ■““•W.
, ,, , • 3 J T .^1 I ! for forage or subsistence to such place* and in 8U*h
oer stall ko r*quir.d W deliver the wheat, | s^retarj ot \S^ maj prewrib.,
corn.eata, *"5®^ barlej, buckwheat, rice, peaa, | the Secretary of Wat tind that some cf the
beaus, cured hay and ^dder, sngar, ntolas-. agricultural proauce thus paid in and suitable for
j ses of cane, wool and tobacco, thus to be paid i forage and bubdistence has been o/» will be dspes-
j as a tithe in kind, in su(;h torm and ordina- j itod lU places where it cauaot be used either di
arc taxed as inc-^mt cuder this act. heu
the iit0«#me shall be thas asucrtaiccd, all of
these whiok de not cxceed five hundred d»*l-
lars per auucM shall be exempt fr«»ia taxa
tion. Uu all incomct received dHriug the
vear over five Lwndred dollars, and not ex-
metniiog fSfteen hcndred dollars, a tax of five
iHU* oeut sfiali be paid: on all iuowmee ever
Qi\«eB handred dollars, aud lecs than three
thoBsand dollars, five per eent shall be paid
on the first fifteea haudred dollars, and tea
per oent. ob the excoet; oa all incomes of or
over three tbonsand dollars, au^ less than
live thoHsaud dollars, a tax of tea per ceut.
shall l>e paid; oa all iaconics of or ever iSve
th iuaud dollars, and less thao ten thoosand
dolUra. a tax of twelve and a half per cant.
fthall be paid; and on all incomes of or over j marketable condition as may be usual , rectly or indirectly tor these purposes, he shafl
ten thousand dollars, a tax of fifteen per section iu whieh they are to be deliv-. caasu t^e same to be sold, in such manner as ka
ceut. shall be paid. All joint stock compa
nies and corporations shall reservo one-tenth
of the annual earnings, set apart for divi
dend and reserved fund, t» be paid to the.
collector of the Ccmfederate tax, and tbo
dividend then paid to the stockholder shall
not be estimated as a part of his income f»r
the purposes of this act. All persons shall
give in an ostiinato of their income and pro
fits derived from any other source whatever,
and in d«ij>g so shall first state >the gross
aiimunt of their recaipt.i individnais or
meml>ers of a firm wr ])artnership, and also,
state particularly each item for whicti ade-
duciion is to bo made and the ,;mo!iat to ba
deducted for it; Provided. Tri'-,: tii->- iiieome
and profit upon whieh tb' r.-ix is tb
►be imposed shall taot be deemed to include
the products of land which are taxed iu kind,
as hereinafter det>cribed. Provided ftrrther,
That in caf^e the annnal earnings of said
joint stock companies and corporatious set
apart as aforesaid, shall give a profit of more
than ten and less than twenty per cent, up
on their capital stock paid in, one-eighth of
said sum so set a]>art shall bo paid as a tax
to tbe colloctor aforesaid, and in ciise said
sum 60 set apart shall give a profit of more
than twenty per cent, on tlieir capital stock
paid in. one-sixth thereof shall be reserved
and paid as aforesaid. The tax levied iu
Ibis section shall be collected ou tlie Srst
day of January eneuir^.
9. That if the assessor sii,*tll be dissatisfied
with the statement or estimate of income
and profit derived from any source .what
ever, other than prodncts in kind, which the
ered, and. the cotton iu such manner as here- ^ “ay prescribe, and ttie proceeds oi such sale shall
inbtlore provided, withiu two months from Treasury of the Cocfederate
the time they have been estimated as afortr- • States. Should, however, the Secretary of War
said, at some depot not more than ¥ miles i *^he becretasy ol tne irea^ury that it would
from tlie place of production, and if not do-1 >«: ii..ptaotiBable tor him to collcot or use the ar-
liTcred by that time, in such order, he '
shail be liable to pay fifty per cent, more i ■“ “'f?*" l»ali«e», then the teeeret^
than tbe estimated vine if the po.-tion a-.|^L“i ,Ar lT,n7 ,t,!'* • “I
e • 1 s. u n i 1 I ii 11 I districts or localities the money value of said arti-
foresaid, to be collected by the lax collector ^les specified in said estimate apd uot rcqftired in
as hereinafter prescibed: Provided, the gov
ernment shall be bound to furnish to the
producer sacks for the delivery of pncli arti
cles of grain as rcc^uire to be pu? in s.icks
for t;-unsportation, and shall allow lo the pro
ducer of moladses the cost of tho barrels con-
tabling rbv s",oic. Tho said e.-timiiLe shall
be concluiive ovidonceof tlie ainount in mo
ney, of tax due by the }>roducer to tf«e gov
eruTueix% and tha collector ia herebv autho
rised tc proceed to collect the same by issu
ing a warrant of distress from his office, un
der his signatnre, in tlie nature of a. writ of
JteH fticias^ and by virtue of the satue to
seize and sell any perscmal property on the
f)remisee of the tax pay«r, or elsewhere be-
ouging to him, or so mach thereof as may
bo necessary for the purpose of paying tlie
tax, and tho additional nfty per ceat. afore-
tax payer la required to render, or with anv
deduction claimed by said tax payer, he shall
select one disinterested citizen of the vicin
age, as a referee, aud the tax payer shall se
lect anbther, and the two thus selected shall
call iu a third, who shall inveBtigato and de-
teriBiue the faetd in reference to said esti
mate and deductions, and fix the amount of
income and profits on w^ch the tax payer
shall be assessed, and a certificate signed
by a majority of the referees shall be condu
cive aa to the amount of income and profits
on which the tax payer shall be assessed:
Provided, That if any person shall fail or re-
fase to rea'der the statement or eetirnate
aforesaid, or shall fail or refuse to select a
refer«a as aforesaid,* the assessor shall select
three referees, who shall fix the amount of
ineome and prefite on which the tax. payer
dhall be aseebsed from the best evidence they
can obtain, aud a oerti-ficate signed by a ma-
joritj of said referees f^all be conclusive on
the tax payer: And prorided fortW, That
in aof 9tm sftbmittaid to rt£ir««, tf ihflr or
ft iMii% if *ia itod Md M^i
said and costs; aud said sale shall be made
ki the manner aud form and after tlie notice
required bv the laws of the several States
for judicial sales of* personal property, aud
the said warrant of distress may be executed
by the tax cofiector or auy deputy by him
appointed for that purpose, and the deputy*
executing the warrant shall be entitled to the
same foes as are allowed in the respective
States to sherifiTs executing writs oi fieri fa-
oias^ said fees to be paid as costs bf the tax
payer. Provided, ttiat in all cases where the
assessor and the tax payer agree on the as
sessment of the crops, and the value of tbe
portion thereof to which the government is
entitled, no other assessment shall be necee-
sarv; but the estimate agreed on shall be re
duced to writing and signed by tbe aeaesHor
aud tax ptiyer, and have the same force and
ctFect as the assessment and estimate of (iia-
intere^ted freeholders hereinbefore menti n-
ed, and two copies of such assesisment aQd
estimate thus agreed on and signed as afore
said shall be inado, and one delivered to the
producer and the other to the collector: And
provided further, that the assessor is hereby
anthorised to administer oaths to the tax
payer* aad,to witnesses in regard to afiy i-
tem of the estimate herein required to Iw
made: And provided further, #hen agricul
tural prodaoe in kind is paid ibr taxes, if
payment bo mado bj a tenant who is boim4
kind^and said money value shall be due on the first
day of January ia eaeh and every year, tud be
collected as soon thereafter as practicable.
14. Xhat the estimates of incomes and profits,
otr;ci than those payable in kind, aud tbo statc-
mcuts or biiis tor tae amount of tbe specific tax
u:i occupatious, employments, business and profos-
sious, uud of taxes ou gross sales, stiall be delivur-
ed by the assessor to the collector of the district,
who shall give him a receipt for the same, aud the
said assessor su&il file his receipt with the chief
tax collector of tke State, aud the collector oi tha
district, holding said estimates, statements or bills,
shall proceed to collect the same frem the tax
payor. The moucy thus collected shall be paid
to the chicf tax collector 5f the State, aoeom-
paaicd by the ^timatos, stafcmeuts or bills afbre-
daid, delivered by atiscssor to the district ooUeetor
aa- atoresaid.
15. That every person who, as trusted, guar
dian, tutor, curator or oommittoe, executor or ad
ministrator, or a.l agcat, atturnej in fact, or fac
tor, of any person or persons, whether rosidiog in
tho CunfoUerate States or no;, aud every receiver
iu cLancory, clerk, register or other officer of any
court, shall be answerable f>r the doing uf all
such acts, matters aud things as shail be reqairod
to be done in order to tho assoejfrnent of the mon-
ey, property, products and- iucoitae under their
coutrol and the payment of taxes thereoo, and
shall be indemnilipd against all and every person
for all payments on acooant of the tuxes herein
specified^ and shall be responsible for all taxee
due from the* estates, inoomo money, or property
in their poswession or under their control.
lb. The income sad moneys of hospitals, ssyi
lums, churches, schools %nd colleges shall be
exempt from taxation under the provisions of this
aot.
17. That the Secretary of the Treasury be, and
I e is hereby aatHorizsd, to make all rolas and
r igulations necessary to* the operation of this act,
s>id aot iaoou^isteut herenvith.
18. This act shall be iu foree ibr two yean after
the Qxpira^on oi the present ye.ar, and the taxes
Ucreia imposed tor the preseai.,^ear shall be le
vied &ud eoUeeted for each year thereatter in the
mauner and form herein prescribed, and for the
said time of two years uulesa this aot sh dl be
socoer repealed: Frovided the tax on aaval ctorM,
floor, wool, oottou, tobaooo, and other aiprioaita-
ral {>redttots of the growth of any yf >»oeed-
ing ii~’ -ti imposed iu &u iaa H
l^iis ae«, uui\ be kvisd «•'* ^ ^
i
paiN'r;
EV
C.I
I’rice f .r ■ ^
ii'1'’an/’c
the V.
R/J varcp.
of ^r, V.
half S'ji.'i
for fca o ‘
quesie'1 i- -i ,t
Aov wi ’ I-
ingiv.
Ivcriidi^n:.
vert-Sfii -n'
From an '
will be r^ ‘TO'1
the p'^pcr li*
riiftn iH vai'l^l'
'-I'o’-f 0
pt^r ou thir it
"ILT. ?.tfeni
'nnirjerl.T
liw. Pru..iit
olalma ..ut;..
Oct. 17, I
(ifAt. V
Uhnlrs.ll
A.N’D n
[^arduare a
HAV
July 1- ■
.!
Groetr a^t
FAl
Sfin'j ’
B JO W ' il.
WiUi
Commission
vva
0:1 10, 1 :3
JOHN'SO
biiVt tHir:
VV fO-S! ot V.)
th«-n-i“o)v«s V. ':
A. JoVtu.son, J
BtaD.a^rr si ti>c't
FavettevMV
I » Cr
2,o0i! llSr
I’erfouo
the highir i . .
the Mer :h j! \
ber ai iiia ol3 Bi -tn
Nov.
180::.
1AM pr- ' ireu
Hrtth'-^s for Ai
gi\e gi-'O.l biirgn'.p
ord»rrs 10 mp ik:
■se ii oK i»i .1
OoidHtou I'. O.,
lUn. €
1 )r,; 1
,1
19U1::;:.=
Majr
^ole
\p
w
aisi
7K~TKU\ 'A]
Ii : N •
U. ! i HIl • til
N..r C-..-1.
w
' f -■ u
Totfo of F >yt
’•ir.j*-'!'- ‘ i
C .1 t '. i-ri>
Oouj UI.- o' $
■ : T
'• 0! ;1
Oct. 12, 1803.
Spun totto!
J E wii; g\»e . p
deli»ere'i &i i
Faotory
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