mmm
■imm-.
-!»a5!W|55PPP
■IS
EWisr,
|5*
mi.>?i rho viliji* of all n:ival stores.
?! iiiii! ^)iir'*.'Mi» li(|\i"rg. tohrtceo
IH
lU'H*
The r»n#ederafe Tai Taw.
Su 1. Tlfit rhere sljall be levied and
(•o' I I
P!!-, v'Mli
m.tt'!iV»;-tiir^'i or ii''Mi>iMutactn»’0!d, cotton,
\Mi >f. Hour, .-inufHr, tnnl:ir*i^e«, Bvrtip, rice
o»in-i iUrio.iiItiif:\i i'r>^\jctA, held or o^vMe«^
t.n ! K rit 'f iiav oTJuIv next, and not riece?--
s:irv for fiiftnlv cojjsumntion for
j.jTvd portion of rlie venr 1''^-''^.
growrii or proiluctifm of «nr rear preceainjr
\)if' vcMi I stJH, H tax .'f 8 per c*"nt.; and mi hH
inoiieyis, hwnk ri.>rc.H or other V"
haud or on deposit on (fie hn^t day o i
next, }ii)d on the vflliicot dll credits »n w i >
the interest h;is not l>een paid, held or owTj^d
bv anv person, eo-partnership or eorporRti *n
on tlie li^t djivofduly next, and not eni}tloyea
ill a biitiincss. the ineo«ne derived trom wliicli
nnder tfie provisions ot this act,
!)o levied rind collected a tax ol
,n.- j.t‘! cent.: IVovt(|,..1. That all >n..ney8
i)\v'i>m1, hi*l(i, or (lo!'o>jifcd bovond the linnet-
ufth,- CoiP'e-hTate States, thall be valued
at thi‘cn> »’e?(t rate of exchange in Conted
erate r»vasnrv notes, and the said tax shall
l)c -iSM's-ed on the n'r^t day ofJiilv next, or
ivs then-after may be practicable,
and l»cfon.‘cf.-.i on t’ e 1-tdav of ()ct’r next,
r»«c.w>n rh*>re fti.r a? may bp practicable.
*2. Kverv person eni^aijed or intending to
e»’j-aire in anv !)^^iiles^ named in ‘he fifth
bvcUviu of this hv5, witliln si\t\ day?
utter the |'as^avre of this act, or at the time
of heiiinnirir biiH.iness, and on the first day
ot Jannarv in each year thereafter, ivgister
with the district collecti^r. in such form as
tlie commissioner of taxes shall prescribe,
a true ac(*tMint of the name and residence of
each persiii). Hn»i, or c*>rporation engaijed
or interested in the business, with a state
ment t)l
and ir;ii..;e: i'l whii 'i ti e same is to be con-
ducte'i; and *f all otiitr t;ietj> goiiiij to «s
certain the ani 'unt of tax iipon snch bufii-
ness t >r ’'he past >r toe future, atcord’ngto
the pro' isions of tiiis uct. At the time ot
gncii registry, there afialfbe paid to the col
lector the bpediic tax tbr the rear, ending
ou the next thirty-tlrst ot December, an»i
such otli-^r tax as may be due upon tiales or
receif.»ls in such bnsinoc:^. at the time of
such 1-egiKtrv, as herein jn-ovided; and the
however. Th»t .nr raMhnnic. who si,sir sell
only the prod nets ot tiie labor of himselt
and his family, shall b® exemwt from
flllM f,
VI. Wholesale dealers shall pay two nnn*
ilred dollars and two an] a half per cen
tnm on the arrosfl amount of all sales made.
Everv person, whose business or oceupation
it is to soli or offer to f*ell groceries, or any
ifoods, wares or merchandize, of ft>*’eis?i» or
domestic prMuction, by one er more origi
nal package or piere at one time to the
same parchager, not inclnding^ wines, spirit-
ons or malt liquors, shall be deemed as a
wholesale dealer under tliis act; but, having
been registered as a wholesale dealer, such
person may also sell as aforesaid.as a re^iler.
VII. Pawnbrokers shall pay two hundreil
dollars. Every person, whose business or
(»ecupation it to take or receive, by way
of pledge, favor X)r exchange, any grmds,
wares or merchandize, or any kind of per
sonal property whatever, for the I’epavmcni
or security of monev lent thereyn, shall be
deemel a pawnbroker under thid act.
Yin. Distillers shall pay two hundred
dollars, and also twenty per centum on tl^e
gross amount of all sales made. Every per
son or copartnership, who distils or iiianu-
facturt'S spiritous liquors for sale, sJiall be
deemed a distiller under this act; Pr»»vided,
howevei. That distillers of fruit, for nitiety
X.IX. Butchers and Bakers shall pay
sum of fifty dollars. an»i one pereentnm on
the gross amount ot sales made. A.ny per
son whose business it is to butcher and sell,
or offer for sa^e in open market or otherwise,
the fiesh of cattle, hogs, or sheep, shall be
deemed a butcher under this act; and any
imrson wltose business it is to bake and sell.
i>r offer for sale, bread, shall be deemed a
baker und«r this net.
XX. Peddlet-B shall pay tifty dollars an”
two and a h.alf per eeut en the gr«>s«s salo«.
Any person, except por-som engHgeni in p^^d-
dling exciusivolv periodicals, books, ne'^s*
papers ])ublisiiMd in the Oontclerate State'S,
Bible.s, or religious tracts, who soils or ofiers
to sell at retail, ir*ods, wares, or other e>>m
modifies, traveliiiir with iiis goods from place
to place in the street, or through litferent
parts of the countrv, shall be deemed a pe«l-
dler under this act: Providotl: That 8ny ped
dler who selis, ororfers t'>sell. dry goods, tbr
cign or *lomestic, by one or jnt»re original
pieces or pat^kageH at one time, and to tlie
sHtne^ person or persons as aforesaid, sh;ill
pav one hundred dollars, and two and a
liaif per cent, on the gn»ss aules: and any
person wh » puddles jewelry shall pay latty
dollars, and t-wo and a half per cuntum on
the ^ross sales. The tax upon peddlers
sliall be deemed a tax upon the pers4»nal
privilege, to be |)uid l)v each individual en
gaged in the. business, without r^igard t^u
from bwuses be sab^ect to »
not exceeding five per centum for annual
repairss.- ,
II.'If the income be derived from any
manufactui ing or mining busines*, there
bhall be deducted from the gross value of
the pnMlrtc#* of the year: first, the rent ot
the establishment and fixtur*^, if actually
rented jwid not owuod bv the person prose
cuting the bai^iuess; second, the rx'st ot the
tabor aetually hired and {»aid for; third, the
Hctual cost of the raw material purehased
and manufactnred.
III. If the income be derived 6um navi
gating enteri>rises, there sball be d'.jlncted
fr'>in the «jrwsp earnings, including the vf*.lue
of frel’jhtis on goods s!iip)n?d by the pers»n
ruiining the vet^ci,,the liire the boat or
vessffl, if tu>t ownei by the pM’son running
the same, *r if owned bv him a reasonable
allowance for tiio wear ami tear ot the same,
not exceeding ten per centnifi per annum,
and also the c*»st of running the boat or
vessel.
IV. if the income bo deriVod by the rax
payer from boat -r ship buM
days or less, shall pay bixty dollai’S, and also
fit'tv cunts per gallon on the tlrstton gal!»»ns, I place at u liich the same is conducted
and twt) dollars per gallon ow all spirits dis j XXI. Apothecaries^hall pay fifty dollars,
tilled beyond that quantity. , | and two and a half }>er centum on the gross
IX. Brewers shall j>av one Imndred do]-j atnount of sales made. Lvery per»oD 'Adi»>
lars, and two and a half per centum on the; kee{*s a shof) or buildiiii; where medicines
gro^s amount of all sales made. Kverv per-j are compounded or prepared accor«iint^ t>
son who manufactures fermentod liquork ot | pr-.«tir!T*t5'*n» **t p!iys!c;at:s. und sold, bhall
anv name >r descrij>tion for sale from malt,: be reg:irdel as ;kn a}>othecary under uiis act
tune for which, and tlie place wholly or in part, sha'! he deemed a brewer ; XXII. I’hotoirrapheiv shall pay tiie sum
tinder this Act. of fifty d-'liars, and two and a half u«i -cen
X. “Hotels, inns, tavttrns uinl e.'tinif l>ou- , tnm on the gross amount of saK-s iiKi.ie. Any
ses*shall he classified and rated according person or pLj>ons wiio make for saier pli iti*
to the yearly rental, or it not rented, accord- j «:raph», ambroty^ies. daiiuerrHwly pes or pie
ni.i'iing, there
grost* receipts
the Value of the
tliat the Rtat«maut or Mtimate of income and j tenant to the govermu«ut tuf i^.iu »ur r»x
profits rendered by tHe tax pftyer does not jof the lessor oti fnid rant, and tho r*r«*-v.t f,:
c-ontain more than four-fifths ofth« trne and i the gp^v'f'rnmont officer shall re!e»i*-th)i|«>i „
real amoHfit of his taxable incoitje And profits,! from all obl5gatii)ii t> inclufie ?aid r*nt i,j
then the tax payer, in addition to the income kind in his statement «>f income, »ud *jir
tax on the true aanount of his income and , charg« the tenant from »* mneh of hiii r^ji^
piofits aacertftirved and assessed by the re-1 to the lessor.
ferees, shall pay ten per centum ou the; 12. That every farmer, plauter, o'-grajiur
amount ut“ said income tax, and the assessor | exhibit to the assessor, ou ar about the U, ,
sl)ain>e entitled to one fiftji of said additional j March, bundr^J and *ixij-four, »i. r,
ten per centum over and ahyve all other f«i# > all.tht hog>: he liitx« siauL;! ’
and allowances; And provided further,'fliat pusPSKC ‘t thu ut;t oui baf.,>i ‘ tl,»t i- .
the af^sessor may administer oaths to referee*., d^hvery uf thi. t-j the p«.t
the tax ,«v,r,Ml «nv witnew hc-fore ,he :"J
c ' ’ 1 ' J X 1 sHid ♦irmor. planter ur •Tuitur st.xh d«li . •
referees, in re^rj to said wti.nate, and uur ; ^ ^ -
dednct,,... claimed, or »uv tact m rttsrence .
thereto, ir, such.form as the Secret.iryof tl.« • h„n.5rtd wei.xlit uf p ak. Tha^ on iu>.
Treasury may prescribe. ; >ioTfiiibt;r uxi, -m'j ta- L ;>e;ir 'hcrco., , ..
10. On ail ])rofit.s made br auy tiumtc 6ha.in.tj as ht-reiubeiyr.? yv,.
partnersliip or corporation durifii, the jear ; the vaiuK of ail nea cattle, , ;,.i u.
eiirhteoii hundred and si.'Cfy-two, by thej/ur-jiu ct:liivafi'in, urtii. assei., owufU bv oucii i,
chase witiiiu the (3oufeJerurc States; ami side, | sau in ihc Cui.iud(’rii*e States. : n.] v j”!. ...
during tlie .said year, of any flour, coru, ba-^tl>e said ov.ners sliaii be taxed por eci.*, u. tt
con. pork, oHts. hav, rice, i^alt, ir(»n. i>r the ; uu or befuie the first uaj- oi Jiuiur^n u^xi
'manufactnres of Iron, jugar, luolasse* made : cn .uin^^ If; the g.uz.er, or plnnter. or iWrn-
..fcane, butter, woolen cioths, shoes, hoots, ^ave so.J hc|ve.,^.-.ce the
11 1 . 1 ^ 1 ,! f 1- f Jind prior to the br.si day ot ;r,
t.lanket.s and cotton ciolu^, a tax ol ten per 1 , ^
r’C-rrjgr*!
if pur
V.
, 1,1 . ' f I proceeds of" such salfts shall he estimated arnt ,, i
OMtKi an« c.v cc «wO Jedueting thtifcirom the ifaotivv
centum shall l)e
paid on the liiv.l day of July next: I'rovided, actually paid for the parehasfl of Midi heove.
shall be deducted fr.tm
of his c'*cnpatir>n, incliMlini
ship when finished. If hnilt for himself, the
cost of the labor actually hired and j'aid b\'
him.self, and the prime cot-t*of thu materials,
urcliased by him.
!f tlie inct>Kie b»» (U-rived^tty the tax
jiayer from the sale of nierchandi-^o or ar*.y
ther propertv. real or >)ei>'»nul, there shall
1)0 iJedncted tV«>in tlio i/ro.-^s amount of ^ales. i f».,diirate State>>, after iv.serving for iiio own durinji liic precuiuii: twelve uioutiis shuil beesn
That tiie ta.x imposed b\ tbiij* suction .'shal-l fj,ey Jjave h«en actually parchrts-.-ii, uu-i i
n>t apply to [)urchas»t^s and sa^cs made in j|jg con.siitued l>y theiu. The estimate ot
tiie due course of the regular retail buisine.-'s, these items shad be made in case ol di^a;'t;ciucut
anti shall not conlilUle iieyotid the pruseijt ; between the asseisor and rax payer a.--hereui {^8.
year. • ■ scribed io-other ca.ses of in.ome tax; ai»d ou at.:!.
11. iLach farmer and' planter in tile Con- , succtediaji firsr day. >t iNovemter, the beevesId
turtjsi oij glass, uiotal. ])a]>er. - r other mnte
rial, bv the action td’light, shall he rtsgarUvd
ing to the estimated value of the yearly rent
al of the house or pr(»perty otcunied or in
tended to be occupied as a hotel, inn. ta\- a photos^rapher under this act.
efu or eating house, as follows, to-wit: In j XXIII. Lawy«rs »etu iiiv eiigaged in
cases where the actual or estimated rent t practice shall pay fifty dollars. l£v«rv per
shall amount to $10,000 or more, they siiull j son who.se busiut-ss ii i». for fee or reward,
constitute the fii'st class, and pay an annual , to prvtseeuie t-r detend causes in anv court
collector shall give to the person making j tjum of :|.500; in cases where said rent shall 'of llecord or ori;«r judicial iriounai of ihe
snch reglMi-y a copy thereof, with a receipt j be $5,000, and less than $10,000, they shall; Confederate Stat*is, .or »>f any biatts, ur gjvc
for the tiuiuuiit of tax then paid. j constitute the second clas«, and pay an an* ; advice in iViaiion to cause* or luatwi’-s penJ
3. Any person lailiuij to make the regis- j nual sum of $8(iO; and in caset* where said 1 iug th«r«iu, shall be deeuied Iv be a iawy.*?r
try, and to pay the tax re*{uired by the pre- j rent shall be $2,50f), and l*jss than $5,000, j within the meaning of this act.
cedilla: section, shall, in addition to all other they shall constitate the third «1h»s, and pay , XXIV". Phvsiciaun, surg«on» and dynti-its
taxes upon his business imposed by H.is I »u «uuual sam of $200; in txwes where Sidd aciHally ougag«d iu practice shall o«y fifiy
rent shall Ihj $l.»Ot>, and less than $2,500, i dollars. Ev«ry person whose business it is
‘they shall constitute the fourth class, and for fee or rewanl, to prescribe remedie^i tr
pay an annual snin of $100; and in eases: perform surarlcal op«M-atio;js for the cure of
where said rent shall be less than $l,00o. anv ixtdilv disca&e or ailing, shall he deem
they shall constitute the fifth clast, and pav led a ])hysician, -wi>-geon or dentist vithin
an annual sum of $30. Every ]>lace where the meaning of tliis act. as the case may be;
food and lodging®, or lodgings only, are pro-1 and the pn.wisions of parrvgraph number
vided for an
and furnished travellers, sojimrn-! twenty *»ne shall not extend to jdivsician- I yd by the owners, or owned ard not occupi- j ^,ne snch freeholder, the said :',.'cc..si.r t.1 al
ilers. in view of payment therefor, who keep on liaud medicines solely for the ed or liirud, and tl o value *'f t!ie estiiuatevl _ j,eh-ct two, who shall proceed ft* a.-^seis th
i or receipt* from which am.mnt , purpose of makiuir up their ow u prescrip a’lnua! hire oi all slaves n ?t eng,t^evi oy plan-: as herein provided. Thv^y slcdl aecei
if-'t, pay double the amount of the specific
t..x on such business, and a like s«m for
every thirty days of su h failure
4:. Except where herein otherwise pro
vided, tliere siii»ll be a separate registry
and tax f.»r each business mentioned in the
fifth section f this act, and for each place
of coii'Jucting the ^ai; e, but no tax shall t>e
required tur ihe mere storage of goods at a ^ ers or Ixjanlers
place »)ther than th«> registered place «»f the incmui or receipt* trom wiucu am.mnt , parp..se ol makiU:; up tlieir ow u pr»*scrip
bu.^incEP. Lpoll every change in the place ^ to $oOO from that source, shall l*e regarded tioiis for their own jjationts Tlie tax upoi>
of conducting a regiiTete^ Imsiness, there | af« a liotel, inn or tavern under this act.” j lawvei's, ph\i»iciaus, surgeons and deuwists
shall l»e u nevv regi>try, but n) addi- | XI. llijit every place where f«HKl or rr-- * shall liu deenievl a i.ax upon tiie j»ere.oiial
t.oM’.d tax si.all he required. Upon the j freshments yf any kind aie provided for . privilege, to I •• f>aid bv ejicii imlividual in
death ot any person conducting a bnsiness ; casual visifoi's anl sild for consumptiijn the busitiess, and wit!i *ut regard to the placv
rcg.btviud and uixod as herein required, .t ! therein, and eveiy boarding house in which at which the same is condu.-ted; provided,
upon tiie transfer qt the business to another, S-there shall be six boarders or more ssliali l*e That the provisions of this Act siiali not ap
the butsiuess shall not bo subjected to aay deemed an eating house under this act. ' plv to physicians ainl surgeons e\clii.siveiy
additional tax, but there shall be a new XII. Brt>kers shall pay two hundryd dol- eng?U;cd in the Confederate service. .
regic'try m lUo name ot the person author ; lars. Any person who*ie iuisiuess it i> *■» XXV’. ConfV-ctioners shall pa.v dol
continue the business. '[ purchase and soil fttoeko, eoined money, bir.s and two and a haif per cenfum ou the
5. ihal upou each trade, buoiriess or oc j bank uotes, or other securities, for them- jjross amount of sales, fciverv perton wa>»
cupation iierematter named, the tollowiug | eelves or others, or who deals in exchangee- sells at retail couf cti >nary, sweetim atji.
tuxes bJiali t>e levied and paid for the year , relating to money, shall be deem«d a broker comnts or other cv»nfects, in any building,
c*uliiig on iliu thiity first of December.: under tiiis act. , shall be rei;arded :vs a cotifectiouer under
eighteen iiiaulred and sixty three, and for |
e« h aiul evttry year fhe'es
iJai ke‘ischaii p.v\ i;\
peircii bliuil be
wirltin the lueaning uf thi
piace ol business whe-re credits are opfied l»anker wiiose b’asiue.'^s it is, as the agt;nt of to
m f.^voi t.j iiJiy pel ,»n, firm, or con.»oration, ' others, to purci
h.) tljc dnyotii of codectiuii uf money or . orders the
ciiiieni_), and f^y ivlirn the same or any park:ig'S
use fifty bu.%hols uf sweet pytatoes and fitty mated and taxed iu lue same uianner
iMishels of Irish liotatoes, one bun ired bush- l'^- Thi.t the Secretarj, ol n ar ;,haii divide ilit
els of the corn, o‘r fifty bushels of tue %vheat service uf the quartermadter s Uepartmeut mto two
the prime cost of the jiropcrty sohl, includ
in«r thy (•('•jt of transportation, salaries of
clerks actually paid, a:id the rent ttf buihlings
c.iijilovfj in the busiiiva~, if hired and not
owned bv hit is^lf
V.. If the incoiiiu ba derived by the tax
paver fVoin anv oth ;• ociMipai ion, prot^^ssion.
eiriplov.'iien: or busine.'s, tiiere sitall be de
ducted from till.: 'ji'"''- •‘nioipit oi f? ps. corii-
peusaii'-n, prolUs, cai nin;>, or comm; -^iond,
the salariet* of clerks Kt'f'iiilly pai I, and the
rent of the >diici\ or other i)u.i(i;ng used in
tiio biiBtnesf., if hiretl and not. ownel by
himtolf. the cost oi Ifthor aetPMlly pail and
not ownud by hini>elf, and the cost of -ma
terial other than loac.iiint ry purctiased for
th» us« of hi,> buf:int-?>. or to be eonver'ed
into sor*te otiie‘r fi»rm in the course of hi''biisi-, — . * . •
. ■ ,• k 1 :... I .. /• * .. Jf- .w. t.i. *’■ ♦' articiod wLicb it specines, auu wkioii he u l>uuua
ne#n Hnd in c u- of niutniii insttrance i erate (Tovernment, lor ite use, one tentu ot i i ^ . .
’ . , ..I -.4 , 1 ■ J J 1 1 to pay aud aeliver as a lax to tii v.yjtil«.a((ra«
eompanios, the nmouut of h.ss^s paid the peas, beans and ground pea^ produced ;o,^rnuient. The padt uaar^ermastor ihaii
liv xtie?n dunu^ tli8 vpar I uiouuie i k« . . r . t.
rived fVotn all cither sources shull bes
rice, sWeet and Irish potatoCf,, ano of he *jQ(.fotarj of'the'rrea.iury. The tax a.s!iv.•-.^u^ ^rLaii
cnrt'd hay and iod(Jer; also, one tentii ot the ^iic uaciuiate of articles due. rruiu ciich
sugar, molasses luade ot cane, cotton, wool '•perso^i, by wny ol'a t-ax in fwirtd, tii the duly aa
and tobacco; the cotton giijned und packed i tl!uriz.-d p i. t (pnirtermas/eF, taking from the ss;^
in some secure manner, and loba^-co stripj>ed ■ quurterma.-ter a receipt which shall be tiled ar t
•ind packed«in boxes, to be dciivered by him v5acher with the »*Uief coUcctA-r in sutthng h>*
oil or f>efore the first day of March in the account, a.id a copy ol th;;* receipt shaii Dt lar-
next vear. .Each farmer or planter, after nished bj the ehiel c.,dlccror to the auditor set-
reservinT twenty bnshels of peas or beans, ^hiiij the po-,t 4aartcnxiu.>>t(;r’i account aHachar-v
but not more than tweiOy biishels of both, aKainst him. The post quartermaster receina^
for liis own use. shall ieiiver to tlfe Confed- ^ estimate, shall collect from the tax-pajer t^.
lu MO deduction whatever. Nor shall tor
eign«^r;> be sutiject to a lax from any otiier in-
paid j the pea^, beans and ground pea^ produced xhe pa.t uaar^ermastor 6l
oede-i^„a j;athered by him during tne ’-resent
ubject year. As soon ?s the aforesaid c-. p? are jus cure, and shall account for the ^aa.e bv
Cuiiie fchan tii:*t «lyriv’ed frou property r.wn-
a«&a 10
y sLaw-
made ready for market, the ta\ as.' >r. in that, after proper dcUuctioii.-* Iroui uuavoidn
case of lisHgreement between him an J the bit lo.t5, the residue has been delivtred to the du-
tax payer, shall proceed to osti iiiH^e t i.e fame tributiiig agents as cvidcucC'! by their rcceipii.
ed, or occupations or emj.'loy meiits pursuel j in tlie following manner; The a^ lessor and The said post quartermaster shall also state ths
by them jvitiiin tiie Confederate States, and j the tax ]»aver shall each 9elc'*\ a'i’^interest-* accounts of the (juartermaster’s receiviijg froej
in estimating in‘ome there ‘»huil l>e includ- I ^d freeJmlder from the vicinn^’e, who may him the articles delivere*a in pay meat of taxes lu
aJ tlie value of the osfim.ited annua! rental I call in a thiT*d in case of a diu’crcnce of o- kind at his depot, aud make a uionthljr rcpuriott.'ie
uf all dwedliriirs, honsijs, luiildinir- or build-1 p5ui'*»i. to settle the matter in dispute: or if fciioie to Buch officer as the Secretary uf V\ ar luaj
ing u*ts in cities, t'wns, «>r villages. o(x‘upi-j tijo tax paver ne^ilect or refu^ic- to celcct I
' ‘ - ‘^jj , teruia-jter shall ue uuabie to cirtlect the tax ill sitiJ
BpeciScd in the e.suuiate delivered £0 hiiu as atori-
' ' sail, he ahall deliver to th3 district tax eoile^toi
, . , , as nerein provided. l e.>tuuate as a ba^^is fur the umre.s warrant .u
tatn-u- or farm-, ami ■ ^ ....
do a uAjia i\ji t-uc uiaticss n ai i liu I ii «i
o eni]..o\t( iH tain the amount of the cr(ps eitnei t»y actuai to he issued, aud take a receipt theretitr,
business or occnpations the uroiit^ ot wliicli ; nicasuirement or by computing the c.mteiits u.r^r.r,i ti.P tViA
are taxed jus :nc me i;r- Icr this act. \Vhen j of the ?o
flit
th.
J * T ! * IVT' 1 * I i Cv C* tl vA A V/1 *A V U V> w*» UJ W t/V' V 1-A\J V' tA 1V X • tjp V i Che
o taxed ,IS :nc. me i;r- !cr this act. U hen j of t|,o iouni.s or houses in wiiich they are ja credit in the statement of the accounts of .-u.d
e iriC'^nU! shall i>e tM*; . asciM tauied ail of i h(*hl, when a correct c*>mputation i... pract - j post quarteriua.ster: iVotudft'/, That any pacti*i
ose wh.c'i ilo n •,\;-eed fivt- Imndrcfd dol- j eable by such a method; and the appraisers p.iyuient oi said u± in kind shall be endoiaeu on
jK»r .hull !>u
u uii iuc->:no.s ovor i jjathered or not, and the value uf the portion i cohectjd thruui^h tiie payiueiit yi
over three tliou.-^and doll.ifs. mi»! le&s than . ^hall be required to deliver the wheat,
for forage or subsisteuce to such places and iu suuh
Lvery
t^y iv
lall he
luauoer as the iSecret«ry of War may prescriL
ludirectly
parposea
:Ut2rtvC
pari lotrcof tiia,Ihe paid out or remitted ' than the (»roducei-s, to n
iqioii tiif tii:.tt, ••iiecK «»riroei of duch ciedi- matters for the owners of v
himdretl an-l sixty-three, inclusive, and at
tiie ejid «»f \ erv three months, or vvithin^teii
days thi re.ifter. after the caid fir-t day oi
•July, (.‘ighteeii hundred and si.xty-three.
make a list or return to the assessor of tie
manage bij.-uu->.'
.’eMse!.', or f.ir the
tui, Mil not tl* iiicbide any balik legally au- shippers or consigners'..f j^oods, or wiiose
tJioiizco to ,'s,=ue notes « circulation, nor j bu>-iness it is to pii.'-chase, rent hire or seH
agents liie sale ol merchandize for ac real estate or netrrocs, sisall be deemed a
count oj j l.^duccr^ or Tiut!uf;tcturer8. j commercial broker or commi»?i»m mer'diant i district of the gross amount \>f such saU-i-
ii. uefiuiioers shall pay fitty dollars , under this act. | made as aforesafd, with the aniou.nt of tax
aLu lAi, and a nail ^r centaiU on the gross | XIV. Tobacconists shall j»ay fifty dollars,; which ha.s accrued, or should accrue, there
aiiiouiii ur caieo made: rrovided however, | and two and a half per cent. ^ 'gross am unt i on, which list shall have annvxed thereto a
1 hat un all ..ales at auction of stock or secu-j tif eaJes. Any person whop*> I,lisiness it is i declaration, unler o.-ith or^afliVmation, in
lUle^ loi inohe), tUc tax shall lie one-fourtli j to sell, at retjiil, cig-ug, snuff, or tobacco in | tbrm or manner ii.'> ma.v be (>rescribed by the
ot one j>ei ( entuni uii the gross amount of | any form, shall be deemed a fobacc nist | C-ommissioner of Taxes, that the same is true
But registered wholesale | and correct. ani »nall at the sam6 time Jis
aforesaid, pay to the collector tJie amount
of taxes tiiereupon as aforesaid, and in !e
fault thereof ohall pay a penalty in double
the amount of the tax.
8ia:. 7. Tliat ui>on the salaries of all sal-
ai ii'd |)+*'v>ns serving in any capacity* wliat-
cvcr, «*xcej)t upon salaries of persons in the
iiiiljtary or naval swrvice, there shall be
li vied and collectf d tax of one per centum
on the gross awiouiit of such sahiry, when
not oKcei'ding fifteen hundred d.liars, an J
tulco. Every pers*,:. shall i»e deemed an under this act
auctioneer, w.ii.m it.u meaning of this act, and retail dealer^ shall not-be taxed as U>
uh'.-se occu|.;Uion n to otler property for bacconista.
fcctie lo jic iiigl ,>t or I est tjidder at public XV’. Tlr .treh shall p_av fi'^e hundred dol
ouiei_). idu tux ,ipou ihe auctioneers shall lars and five per cent, on all receipts, which
oe uoeme-J a tav up.iti the personal privi- tax simil bn paid V*y the owner of the build-
Jege, to ot‘ piu'i oy »'.yc.h if.dividuai engaged | ing. Every edifice us«d for the purfnisoof
i.i tile uii iU' ,v;:iiout regard to the place dramatic representations, plj^ys or perform-
at vviiK-h the same is conducted. No tax j ances, and not iiududing halls retited or
^ J ht' loquiied U[)on ancfiou sales made
e 1-. I .i icgintered and tax-
' ' i'' -*t ,ii-iness, or upon
' ii'ic.ru.;;, judicial or
or Oy personal represeu-
or Committeos
used {’cas*
illy r>r cnnc'jrtc oi t!u'.a! t ie d
e.\c
lat!
.1 -
-ui; V«.
■ cc, g(i,i(ijiafi
V' .joi, .iile dealers in liquors of any
iil.
uiitl e-
^ J ^ ^
spinle, leniieuicd Uquurs, and wmeB ot all
kindb, bhaii j»ay two kuudred dollars, and
five per centum on the gross amount of
sales made, jbvtry pei’bou, other than the
disf|!'er or brewer, who shall sell ur offer
fo! any such liquors or wines, iu qu^n-
li.:' ! •. uure than tiirec gallons at one time,
to tLo u .»'ae purebaber, shall be regarded as
a v/ii,., dealer in liquors within the
iiu > I..11 ot this act. All persons, who shall
ee] 1 or odcr tor sale, auy such liquors, or
Wines, in quantities less than three gallons
at one tiut« to the same peiuoti, shall bo
regarded as retail dealers lu liquors.
iV. liAjtail dealers in liquor, including
ditttilleU spinu, lermeuted liquors and wines
ot every uefeci :]/tion, shall pay one hundred
dollars, aud teu per centum on the gross
auiouut ot all bales made.
V. LUjtuil dealers shidl pay ti.ifty dollars
aiKi two and a hall per centum ou the gross
amount of sales made. Lvery person whose
bubiuetjfc or occupaiivm it io to sell or offer
lu eel I grucoi ieo or auy gtjods, wares, mer-
chaiiUize or otuer tmngb of foreigu or do-
me^itic production, iu icss iiiautities tnau a
whoic original piece or pacKago at one time,
.lo Lii« tsame ]>*■* 'n, ^uot including wines
4” mgjt, i\^uon,jauaii reg»rU>^.l
M « Kiui ' -w meAjr tim mfts
repr**i5enr.(tioiis. shall be reijanh-ii i,^ ft the
,rr»* under ,.»;t !'].wh circus -ih-tH pny
ot:e uunared dtriiars, and a tax i,if ten 'iol
larn for each exhibition, which ta.x shall be
paid l)y the manager tliereof.. Kvery build
ing, tent or space, or area, where feats of
iescnptioii, iucludiug distilled horsemanship or ac.'^obatic sports are ex-
‘ hibited shall be regardei as a circus uuder
this act. Jugglers and other persons ex
hibiting shows shall pay fifty dollars.
Every person who oerforms by sJeight-of
hand ehall be rep^arded as a juggler under
this act: Provided, tliat no regi'itry made
in one State shall be held to authorize ex-«
hibitions in another State; and but one re
gistry shall be required under this act to
authorize exhibitions in any oue Slate.
XVI. Bowling alleys and billiard rooms
shall pay forty dollars for each alley or bll
Hard table registered, which tax shall be
paid by the owner thereof. Every place or
building where bowls are thrown or billiards
played, and open to the public, with or
withont price, shall be regarded as a bowl
ing alley or billiard room respectively un
der this act.
XVII. Livery stable keepers shall pay
fiflv 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.
XVIII. Cattle brokers shall pay thesim
of fifty dollars, aud two and a half per ceu
rum on the gross amount of sales ma^o.
Any person whose bubmess it is to buy and
two per ccntum uprm all e.'icess ov'or.that
amount, to be levied and collected at the
end of each year, in the manner pn^cribed
for othor taxes ennmoratod iti this Act;
Provided, Tiiat no taxes shall beimp«ed by
virtue of this Act on the salary of any per
son receiving a salary not exceeding one
thousand dollars per aMUuni, or at a like
rate for another period of time, longer or
shorter.
Sific. 8^. Thitt the Secretary of the Treasu-
ty shall cause to be assessed aud ascertain
ed, on the first of January next, or as soon
thereafter as j>iacticable, the income and
profits derived by each person,’juint st»^ck
company and corporation from every occu-
pathm, employment or business, whether
registered or not, in whiehnhey may have
been engaged and from every iuvestmeat
of lalK>r, skill; property or money, and the
inc^Mua and profits derived from auy source
whatever, except salaries, during the calen
dar year preceding the first day of Janua
ry next, and the said income aud profits
shall be ascertained, adseseed and taxed in
tile manner hereinafter prescribud.
1. If the income be derived from the rents
of houses, lands, tenements, manufacturing
or mining establishments, fixturen and ma
chinery, mills, springs of salt or oil, or veins
ot coal, iron or i»ther minerals, there shall be
deducted from the gross amount of the an
nual rout a sum sufiicient for the necessary an-
dend and i t-erved liiiid, to be [ciid to the
c* lloctor or the ('onfedorHte tnx, arid the
ilividt-nd then paid t.* the ."f->ekii-'hlei shall
not be estitnated >i-'a jiart of his income tor
th.e purposes of riiis n«*t. All {>ersons shall
irive in an e^tbnate of f!iv ;r iiicmieand pro-
fi.s derivoil lr-»m a.iy other S'junto whatever,
and in doitt-g so shall first slate the gross
amoun*^ of their receints ur^ individuals or
mcn’lM‘n« of a’tirni or p.irtncrsi.ip,^'! d also,
state particul irly c.ieli item {‘or wnich a de
duction is to bw made snd the an; unt to be
deriucic'l ‘''I’ it; Provitled That the income
ami or.>fit upon which tiie above lax is to
t)e impo-ed shall not lie hM-*'ii#d to im-lude
the pn*lnct6 of l:\nd which aretax-?d in kind,
f«' hereinafter ilescribed. Provided furthe.’-,
Th«t in c;ise the annual earnings of said
joint itock comj>aaies and c *rporations * ;t
apart aa afore->:dd, shall L'i» ■ .i profit of more
rhaTi.ten and h;-^ than iwij’ity j-.‘‘r cent, up
on their i-.apifal -itock p iid in. Oim-oii^h';i ol’
said sum s>> set apart slid! ‘>e paid as .i lax
to the collnctor aforesaid, anI in ca.se said
sum s» set apart shall give a pn>fit of more
*^han twenty per cent, on their capital oiock
paid in, one-si\th.thereof shall be reserved
and paid as aforesaid Tiie tax levied in
tijik section -ihail eolleot‘^d on thj’ iirst
day of January efisuing.
9. That if the Jis-pssor sh ill be dissatisfied
with the statement or ’estimate of iucome
and profit derived from any source what
ever, other than products in kind, which the
tax payer is required to reiider, orv/itiiany
deduction claimed bysaivl ta.v payer, heshail
select one disinterested citizen of the vicin
age, a refwree, ^md the rax payer shall se
lect another, and tlie two thus selected shall
call in a third, whosliall investigate and de
termine the facts in r.jference to said esti-
•nato and deductions, and fix the amount of
income aud profits ou which the tax payer
shall be assessed, and a certificate* signed
by a majority of the referees sh;*ll be conclu
sive as to the amount of income and profits
on which the tax payer »hall bo assessed:
Provided, That if auy person shall fail or re
fuse to render the statement - or estiiiiatQ
aforesaid, or shall fail or refuse to select a
referee as aforesaid, the assessor shall select
three referees, who shall fix the amount of
income and profits on which the tax payer
shall be assessed from the best evidence tliey
can obtain, and a certificate signed by a ma
jority of said referees shall be conclusive on
the tax payer; And provided further, That
ami dA&t in /.attU I u uual rout asumsuflicieut tor the necessary an- the tax payer; And provided further, That
>>“l;5P»i«.Botei«e«diagtenp«eei:tum in(u.TU»ubimtt«&to«&r«.,il»W>r
said, at some depot not more than S miles
from the p'lace of production, and if not de
livered by that time, in ^uch order, he
shall be Tuible to pay fif^v -ciit.. lUure
than the estimated value of t!ie portion a-
fortisaiu, to be coilectetl i)v ui - tav ct>llcctor
as hereinafter prescibe* P.ov ide , the gov-
ernnieiu bhull be bouiid to li.rii.sh to the
producer sacks for tiie delivervof such arti
cles of grain as require to be put in sacks
for transportation, aud shall allo^v to the pro;
ducer of-molasses the cost of the barrels con
taining the same. The said e.stimate shall
be ceuiclusive evnionceid' the aiiioiint in mo
ney, of tax due by the }'roducei; fu the gov-
ernment, and the collector is herebv^ autho
rised to proceed to collect tiie same by issu
ing a warrant ('*f distre.as frooi hi.' o/Tice, un
der his signature, in the nafurq of a writ of
fachis^ and l>j virtue of tiie came to
seize and sell any personal propertv >i the
premises of the tax payer, or elsowhore be
longing to him, or so much thereif jis may
i>e necessary the purpose of paying the
tax, and the additi(*nal fifty per cent, afore
said and costs; and said sale shall be made
in the manner aud form and after the notice
required by the laws of the several States
for j udiciai sak'^ of personal pruj>erty', and
the said warrant of distress may be e.^vccuted
by the tax collector or auy deputy by him
appointed for that purpose, and the deputy
executing the warrant shall be entitled to the
same fees as are allowed iu the resp>ective
States to sheriiTs executing writs of^/*i^a-
ciis^ said fees to be paid as costs by the tax
pa^-er. Provided, that in all cases where the
assessor and the tax payor agree ou the as
sessment of the crops, aud the valne of the.
portion thereof to which the ^overninent is
entitled, no other assessment shall be neces-
saiy'; but th6 estima^'e agreed on shall be re
duced to writing and signed by flo assessor
and tax payer, and have the same forcf* and
effect as the assesameat and estimate of dia-,
interested freeholders hereinboforij mention
ed, aud two copies of such assco.i uent aud
estimate tl^ua^agreed on aud signed as afore
said shall bo made, and one delivered to the
producer aud the other to the collector: Aud
provided further, that the asse.^or is hereby
authorised to administer oaths to the tax
payers and to witnesses in regard to any i-
t«m of the estimate herein required to be
made: And provided further, N'^hen agricul
tural produce in kind is paid for taxes, if
paymeat be made by ft tenant who is boun^
notify the iSecretary ol twc ir«iasiiry that it wou.U
be ijupr-tcticable lor hitu to colleot or use the ar
ticles taxea lu kiud, or auy of tueiu, to be received
m ccrt:iiil distiicto j* iuCt.v^.iiCi3, «iief2 luc iJecicta*
ry of the Treas. _ ..J. j^roce. j m eoiieet yi
discricts or localitivj., ch j oiotiey valuu ol said arti
cles specified la said ectiuiate aud uuc req aired in
kind, aud said itiouoj*vuluc .s. ail Lj ducou the first
day ol Jauiiary la each aud every year, and be
uollecred as soon thereafter as pra._tiuable.
14. 'lhat the estimates of lucomes aad profits,
other than thiwe payabk in kind, aad the statc-
meacs or bills for the amount of the specific tax
ua occupations, euiployuieuis, ousiuess and profes
sions, aud of taxes on gross .Male.'i, shall be deliver
ed by thv -asscasur tu tae collector oi the district,
who «hail give him a receipt lor the same, and tuc
.'>aid abseaaor atiall file his receipt ^th the chief
Uix coUcetor ol the SuLic^ aud, lue collector of the
district, holdiug saiU estiuiated, stateiueuts or biiuj,
shall proceed lo ooilecL the same from the tax
payer. The mouej ihos uoileeted shall be paid
10 the chief tax eoiioctor uf the State, aecoui*
pauied by the estimates, siatemuuts or bills alore-
aid, delivered by asseasor to the district ooheutor
as atoresaid.
16. That every pcraoa who, as trustee, guar
dian, tutor, curator or committee, executor or ad
ministrator, or os ageut, altoruey iu fact, or iao-
tor, of any persou or persous, whjtiier residiug w
the Confederate Cstate.s or uot, and every receivei
in chaucery, clvirk, register or other officer of any
court, ahall be answerable for the doia^ of ail
such acts, matters aud things as shall be ^tquirod
tu be doac m order to thu asso.ssmeut of the luoo-
ey, property, products and incomc auder dteir
ooiitrol aud the paymeat of taxes thereon, aud
shall he ludemuitiod agauiat all aud eyery person
for all payments on aceouDt of the taxes herein
specified, ^ad shall be ruspoasibfe for ail taxes
due. from the estates, iucome moaej, or property
lu their possession or under their oootroL
ItJ. The income and moneys of Jhospitals,
lujus, ohurohes, Kchv'ols and coliegas shall be
exempt from taxation under the provisions of this
act.
17. That tho Secretary of the Treasury be, anJ
h«- is hereby authorixed, to make ail rulas aud
regulations necessary to the operation of this act,
and not iuoousisteut herewith.
1 This act stiall be in foice for two years afte‘r
the expiration of the present year, and the taxes
aoreiu imposed for the pre?eut year shall* be le
vied and collected for each year thereafter in tho
tnanner and form herein proscribed, and for the
said time of two ye.ars unless this act sb dl be
sooner repealed: Provided tho tax on naval stores,
tlour, wool, oottou, wbacco, aud other as^rioultu-
r«ii predacts of the growth of »ny >#ceed-
iug er‘ r iiapoded in fiv, ion
fibu be i«Tiai asr ,.f J. •»/ bt . .9
ly Alt rent m lojod, the teath part of taid i
kIdMihMUlM 1» kbi ^9 uUi Mwec
f A
I’KiN’ritL)
r:'
Price 'or ihe
adrane'!.
yor f lip v
advffnce.
of 1" l-n.'s *V „
bal; ..0 ;
fttr -. J
,, siaic
t!.fy
injti ;•.
AiverM-ri! ••'■t'l
-4.t-
Frow ... ? -r|
will ' e :ij
*»'io pnyy
diHU i- rrt: {
Su*b or' ,i’r 1|
par >n
ramviit
f ILL aiteii'l t|
‘. i
tree i'-oiujt :.t«J
clniiiifi : ntni-tei
«^tt. 17. 1.
fv'-..), iV
ial'j
AND 1\.
am
fJror't un.--
r.vVi
WO
Commission ai
\n L
0 ■! ■ 1 .3
jomm'
SA
IIT K bfive ti:irty
If ca#; c! Wilifli
then!£(!lv3“ viin ■
A. Johnson, Jr.,
inani>-«'r :»« rl:e ^
2,500
IVfrBoiiH
tke h).»rhe?i Cash pri
at the .M.-rchAn: Mil
ber a( his old utand '
No». 5. 186;J.
~ Win
{AM prcjar?J tc
Hiirn^ss for -Ariii
giyc good b:vr,;Aiv«
order.-! ( : i.i«>,h
ser.t off in ijiiick
, i>. o.. if
Sbr;. ini
Oc! I j.
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