Thr Vftiiii'tlernie Ta'i
Si..r !. Tfiif '■'f'
■(•ref f!u' ''Mi ‘''
W
^5--S
l.aw.
•if
.HI
ir
'I'lrr'
. IM--!
;ic" >r.
--U .1. --.H. I'rs n-o -n.'
.,t|. .. ■ li •'•■'I'’' ' ', iu-til i»r ovvii>'l
• »n rlu* ii:-' ■>;»' «>' JifOt*"'
pnTM- W fkniriv fi.r t'le
piretl V‘*rtion of the rosir and ot rhc-
Iriowth or pnxiiiction of -'iny rear u’-ecoiJin?
the vtv^r a Tftx of '' pwT’ cent.: «nd on al’
niorit'vs, {••ink iiot.>8 or other cnrreriey on
or V' on the Hri»t dar of JuIt
iiext.atid on 'ho vnhieot all credit# yii \rhicli
the iur»*ro>t has not !>een piiid,.h**ld or owned
h\ an\ person, o*-pr*rtnership *>r corpt^ration
yii the isto’iu'ofjulynext, and not ««nplovfd
h; :.t !-H' ’Tt? fricome dr'rived frMU wiiicb
iM niiJ.-r rhe i>rovi^i.,M)s of thi.s act,
iicr-' sisali he levied and coHe«fed a tax of
^ (vr't; Provided. That all inoiioyfi
. . !!L‘>U i' d beyond the limit?
V Mn't derHtt; St.itcr;, shall be vuhiad
;it th;- r;>fe ot'(‘Xf*ire in 0‘.>ntod
however, Thftt any iBeeliftTue, who shall »cll | X.IX. Butchers f»od Baker* RhaU pay "Sio
V-jt'd nnd onlv the' prodncf" of the inbor of hiin^elf Un’ii of flttv dollars, arid une per oentHia «»i
v.;^ ind hi4 own fauiilv, ill ba cxei?)'»t frotu i 'h * "r^'.-'; HMion'it >t r';slt'i4 mado. Anv nor-.
..M.,,.;-. j ft,!-t;> t. ' !-■■■' vh-• ’.-.-iiu''' ’> hatcher atjd sell.
••ih-'S p.iv t'.Vn hi!!i >r if^’er f’” ~
'vnd i liriif pt*r cen- fh^r llesh of
Put’l I'l.
d,- d,
Vf W'iioif •;tl«
-i iM ir'i ivn 1
'u;ii *•' the iiHioiint of hH H ib'K ni,x’.e
Kvery ■j'»er;jon, \yhose bnsineirs or oocmcition
it is to soli or '/iT'^r r.** en^ll u^roeericfs, or anv
jj(K>dp, warvs* or merchaT)di7:e. i^f foreit^n or
uotne8ti« prodnetion. by one or Mjore orip-
nal paftka^e »'r pieo« fi‘ oue tiin-j to the
?arne purcliaaer, not ’’jcludiiisj win»r.^.
ous or malt Hmiors, i>;liall be levjiied a?
wholesale dfenler undvr this act; >tnr. }i:iviue
been reijistered as a wholesnle di*ulvr. su‘ii j T»i
ix^r^on uiav aluo i4oll As aforesaid.:u> a retailer. 11 >
!■* 11! »>peu tnarket or othyr^vise.
•'.ttlw. I^o^i. or sheep, «ih>ill be
'i.*(>ni«id H l)nr-ho‘- nnd-jr tlda a’t; and a”''
•i!'!’Son '.rl.ose it !•« to bak« and sell.
>.*r offer tor ‘’•ile, bt'»?ad, whail be d(iQtoe^i a
baker nnder tiiits act.
XX P'.'ddl;‘rs “hall p:*y fitly titdlarg j>.iid
-aji.i :i h:^lf i>t*r c«ent on the >xriiss
\nv pRr?.(>!>, t^xck'pT !>►■;>■$(VMS h» pe'l*
diiii'.' '.'..idLi!!*!vt'lv perioli(tals. bookt^. iniVvU-
i»ap}rf> 'I’lljlislsed in OoiitVidafute Slatv*^.
t’ible^'. reliijioni fraci:. who «all8 or
jx^r^on uiav alijO i40ll as aturesai'.l.;u> a retailer. it> sell •' f^tail. ■/ooU'’, \vare^^, or other «ou
V II. Puwubrokers jdinll jjay t *vo lnuidrc J j uiuditi-' *rav«liiii^ with hiu iruod'* tVom plave
dollars. Kvory per««.»n. whose business or
",V\’ tl'tltv.
i t’
di',-
ill.-
biiUl
>f ih
fK?cunation it is to take or receive, by ~iy
v>f pledge, favor or exohanire. any
wares or nierchandi/.t*. or any Icbid f pc”
aonal proj)erty whatever, f.>r rlie ro[i*'vriuMir
or ;*ecnnty nt' (nmiev lent thereon, sh:i!!
doomed a pawnbroker under t! i uff.
^ Iir, r)lfitill;*!v nhall p if rv/■^ hundred j p-w
loIUirs, aiKi ;il“!o twe'itv po*' cH-ntn;’.! t>n ’u’ ' b-O"
i:ro?.-5 lun^nnt of a15 gub*s luadc. >'vfry t'e*'- ,■ ;
-■>!! i>i- iv» j>:irt’it.'!’!^hip, who ibstUs -'r ssiatri
.-j.u'itoiH liijiiori i'-*r ^ale. shall bv
U tMOvd i\ iir-t:!'' r niMie*'thi.-> act: I'rovidt'd.
V)vvev“ . I --, i;'-’ '■cr.'i ot! tVuit. tor ui'K*'’v
dav.s or
a :d th.‘ said t.i\ shall
■ ' ^iv i^f .lulv -iext. or
!>tav lie p:'aci'-‘ahlt.>.
i' I 't ‘.!.i V '>t' ' 'V
i- ; bi-
L’. .;.‘d or iiitiMi'liniT (■
n -nei) in ’be fi^>b
" ^ :thi!i ivt' day? j day.s or c^b.-.ill p -.v ..-Wty r*)llnrHi. uud aio
iC‘T, or at the time titty cceitP po” on tho ton ua'l jn ^.
■.U'l oM tue lir^t U;vy i nnd two !;■ \m." ^;»’ioij ;ill ,-pi. ;t3 d s*
ilicro.itor, rf;£'‘*tei | idled bevond ihut »jii.-intitv.
from howRes sb^H be s»b^eet to a ^edBcHou
uot e.xeesdiwv fivt* par egntum for aniiual
repairs.
\I. If the income derived trwfn any
fnanntkctuiinsf f'r winimr br.*ine?s, there
fchall be deducted from the i;ro»s value at
tho produ«ts ot‘the yenr: tirst, the rent of
tba estnbliphment a“d fivtnr*?'’. if acti’rdly
rented and not owued by the person yrosd-
eutiiis^ tke bu!»ine;5.s: second, the of the
la>K»r actsiallv hired awd ;.?ld for; third, the
actual et)st uf the raw -5iJit»;rial pnrcjhased
and ujanufactured.
III. If the inoonits be derivtnl Ji’otn navi
v^atinj^ enterprise.^, thev'- -It il! bo 1- dueted
from the irvu»3S earniniTf'. iiiciudinj; the v^>*.lne
ot'froiirht* on >(.'ods etidpo‘d bv the perdou
ruuniittr the vci-el. ’■be ot ttie bo^t^ o*
vessel, if not owned by ti);‘ ]»f>'son i jinuni^
the snmo, *>r if ownk^ 1 bv him :i ren^joiwible
alloWiince tbr »hu weHrun 1 tear of tho suuie,
not exc’ediui)^ ten per centum j'uf jU)»hiui,
and aUo the uc^Ht of th«s boat or
vewel. ,
IT. If the ineoJii*} be ! vived by the tai
parer frutn boat r j-Iiip building, tlicro
-diall bo deducted rro;n ■ .o receil>r.s
of hi% uvf-Mpation, inch. ’; ;i'X Htc valnc’ o{ the
>hip vvljC'.n Hnis!:«;d„ if i.ii’ for hitiHcif, tlui
of tiie lahwi’ aeti;: lly ’ li‘‘ ! ''‘•ral paid i»y
liiu^seh', and thy i>i i ■ v‘iiu HiMterial.-^.
‘ w
thut tiie st«,t«msat ©r ««tiinat« of inoom«-ftni j tenant to th*-. ituvv»r>ii:;> :i j Suk .j torUirtjix
profilvi reiidsTdd by the tax uayer doea «ot .'f tiit* u»> " t.nii iie •*
Jelivf-i V .'t t
•'uruiov
iJi u
if niryhaj^ed by liim.
V. If the income bv
iiXc '
I: bu^;l
■ aoi
'fif' • ‘ib'vtor, in si:t*h joriii a?
.■( r of fr.'xc.s .::a]l ]>ref*'ribe, | hvr'i, and two and a half per contuiii n\ i'-o
... ' . / tiarju* at'.d rosidence vd ; ^r‘»-> aiuoun.t of all ICvvjr'. ■■-
t. I'l, ;( '’o'p...ration orjraared j siou '.vho niuniifactnres fo:-nente>’ ■iq’ior& >1
.X. Brc-wero s!);:!’ tj-r ci.e liundM-I d
•K
with & state
wiufh, au'l the }>lace
'.viiiib t^;e ^ume is to be con-
.,>tbo.- f- 't?! ir- ’nir to cs-
;nit i>f t.tx up .~ncl) bu-i-
- >:■ ;hi-
any name or deserrption for i*ilo tV*m m df.
t>c 'iceuii' i a
afvo’.ding to
wholly or Hi* j)ur:
’unlcr this A(‘t.
X. inns, tavenn an'S e- t!r;jr h-’;i
es t:h;vll be e’asvilK'd nu-.I rau*'i
t'. the yearly rentid, or if not re'ilcd, ;u vi> ’ 1
*' ri-!3 acr. At the tiuie ot ! iu^ to the estimar^-d value of tbe'y.'M-iy ) *;nr-
* ere shall by. pa’d to the col- ! al of the house or property occnjiiy i in-
ac t.*x for the year,, eiidina ; tended to be occupied as a hotel, iuti. ta\-
ty-iirpt ot December, aiid t prn or eatiiisr h.jU6&, as fallows*, tt^-wii: I i
as inav b-* due upon sa^es or i cases where the uctnai or fStitnaWj i i\-u'
u-ini'ss, at the Time «'-f • shall amount ro or uiore. tl.ey sltiill
j vvided; und the ' (jonstifute tbt i'>i class, and pay ;iu r.!Hi\i:d
’ py--«!.,u iiiak’.n^ fuui of ^5uu; iu cafi.-^ wliere ?aid rent si;
t.
lu
■ v'c.
vi. :-d. rbcv
:ilid '‘ax I’t”
n^rh fccfi -n
• ^ tne
. s.; rt.qnired bv the tu^*-
■ additji.-ir to n't o^n-
' bi'-it'.; J im posed by
. he vi;.,.mr uf the
nnd a like ;*«ni t'vr
V; cf su a’lnT*e.
Mie^e hcr-.'in otherwi-je pro-
:S.n Ooil
sillO
• i.f. .
^ tbi
jd
n ti'CT sh;^l'.
eo!>t:ti'te ‘-'C *'e- ju -bij=‘^. ai.-i ,>ay an ,ii-
r.jttt >nui t ” ill ea-i.-ti wh-e-e i ;
S!.:dl *•« 'i'-i IP'J? th:i’ Sn,'.- “
rbev ?hail c‘ i!.5lif'nc f''-! th-.rd :i:id !i-. v
;;o xuni tu r-uiu ->l 'n wiun'o gubl
V■c»;^n^t I Ije ^l.ijou, und le^- than
tijfiv pshail con.-.tirTiie the ttiwrfli class, ar.’ i
pijy an Hin'Unl sniu of >irjd in
wh»re Biiid rbMl bhall l)t le^> il'an
to p!;\cefi'i tiiiM trwt, or thnnsj^H dilVei’ent
..a-t-^ ' f ti;e eonmrv. .■*iia!l be leenied a ptd
d!cr nn b.^r this; ae^: Ib’ovidDd: That any ])ed-
iKt wh‘V.o11#. oroiiefs tosell, dry t^oKd-i, for
v'iijn or doiiiuJtic. by one or mu»e original
pif.'ccs i.'r |'::;kar>.‘s at oi)« time, and to the
:;;vie per.-'iti or persons as aforesrviJ, shall
> i.‘ b'Sitidvt; ! .h.dUrt*, anil two and
'he asib'i*: a»>.d anv
} 1 wii • OfddbM jfwelry shall • fv nf.y
'•! -Ib-i-’. .md tv.* I'Hi'I half per e-intiim on
th' '!■ 'S T'lc tax upoii ',--ddl-- ?
I;:;'- i'- ■.(M.-d ;t M\ Upon t!iu 'uvl
vil.-ijt.i !iu ]'aid by t\. h in ii» idu;\i '?n-
ira--..* ! *.n l iie i)n.-ines^, v* tbout , rgard to
!>bu*- .it v-],ic}i *^ho same condncteiu
X A I. \po";ii*c;i:'i'rt Khuii pa\ lirty >ioll.ii'.‘t.
a.ui tv.-.> a’id .a half per centuiu on ihe^rosi;
jon.'Tiut ( f b:il(-s mu lt'. Every person whi
k 'ji.: a f^ho}) or buibiin" '.rhert; medicine?
av^ com;’''i)i;dcd « r (C.vpiV'ed aecordinij to
! ri’scrip^lot)'* of ]>bvi*ici!nis. and Fold, ?>li:»ll
'le rc;x:ii'df ! an apof iiecnry uudcr thi'j not
XXII. Pa •ro_rj-;q.};p;-^^ :^ball p.iy tlie suu;
>f.':'v 1 :tnd tu’u ai d a liaif !»••" ceTi-
;nn ■»; '-s a’nei'.nt-jf'ab_*!« ui-'d-,. Any
; ii’' -*. or ji^-rson.-i wlso asak • for ria'w j.th-,*to
. •■apii- . n;!ibr.»iyd i^'uerr^otypes or piu-
tnro.H u". ixbii.'. ujwirit. paper, or t.tb^n- rf».n^
lial. bv tl;i3 etction of li.;ht, stiall be ni^trutd
H pb"toirrajdior nnder this act.
XXIII. Lnwyurs actauilv eng-, id in
T ?* -v:t'cc -;hal! pav iifty doliar'i, &v; •. p«r
,s> u svho«e b«alnt?eb it it*, ‘.or tve ’'ewnrd.
♦ .j.-ente or defend cau.-;ve in »lv oonrt
»e H«.?cv>rd or other jndicial tJiouMA; of tiic
r,.-o-*d;?'.:ite S-'it**;. or of anv Starts. ■*'• giv*
■i l'-i ‘t )T' to csu.*e? >>r M^atr^r- p«nd- j Companies, fi>e u!u.m'
*>“ deemed to a Uiwycr I hy thoTu during th‘> ' e^u
^outain uw»ro thasi four-^fths 'tf th« true anl ! the jr'’vernTn«^- ‘b«leii-ii
r^wl Rjiaonnt of his taxabW income aud profltA. I from uli obli^ti mi to iitc'u!.,.; ^aiu !u>fit f,
tb-»‘B th'e tax payer, in aiidition to the income ' kind in hi? -tatetn«nr o!‘ f^ud i*»
tax on the truo amount of his ineoine and ; chargn the t«n*fit froui so much of hi*
profits .CscertHiried and as5e«Bed Ky the re- iw th« lobsor.
i'erees, ■^^lall pay ten p5r centum on the | 12. That ov> ry farmer planter, i.;
amount oi'said inconi« tax. and the aaseasor ' oxhibit to the »«»'-swot. i»u u" ab >mt iu*t ;*
shall he evttitled to on«ft>h of*aid additional i-March, uandroa itn.l a- ae
ton per eontniri ovei> and above all otlier j sid Un. h ig?- i u m---. i.hvh
and alloic^nces: And provided further,That the j.ah-tijie A is in net
the a»‘*es3ar raay administcK f»athi« toreferc'/*,
thirf ta.T payer, and any witness before the i
T«faree.-^, in r«*irHrd to said wetiuiate. and any i .
... , 1 i> ' 1- ■ ; sn u-iin;-fciji J
deduction elatmed. or anv tact lu retereucc ! ..-s**!,. ,♦ ,
tnereto. m sucu form liS trie oectetnry oftoe
Treasury may prypcribe.
10. On“*ftll }>roUt‘; I'nadc by any per.’-./ri,
partnei’jihip ••r corp'.>ratiou durin*; t’ne year
eirhtetrii hundred anl sixty-two. by the jmr-
cliai'e witliiu theX’'.;ntV(lc'-;\teStute»>anN»*!t*.
iurinfr the t^aid ’- ear, of anv (lour, coru. ba- . t-je said owners .-nali b-; tdxed ur>o p'jr e .'ut., ii.>
cou. pork, oats, liav, rico, salt, iron, or the ‘‘'f* beloie Uic firs^: oat ui Jau'iray
ijianuractKrori i*f iron, sa^ar. molas>c>i miolo
of cane, butter, woolen cloths, idioc-!#, bo>Tjj,
blankols iinii cotton cloths, a tax often per
centum shall b^i Ics'ied and cjilecl»;d, to i.e
on the tirst dav ot Jnlv ne.^'; Prov'd“d.
^ 'tv.’-.- Ua: !
it-IUKltii tl.l: t,ws; (,j,f
fioi;'5« liiii Uf,
' r st'.ili li.,.
’ -4 f .. ijlTlL # ' ■
US ii •■fl:-... !J i; , ....
t-
.'UTi'bod ■
.N'»V‘-u h *r ucSZ, -• ‘j >'n>-L- c-:.
tiinnfe «h-]! be .tb ‘n‘roi;.:
tbe value uf all aoto cattle, h- r.-,
in cult.l\ati«iTi, ’^';d owi
I?. )Ti in ttip t« i;;'
Oi' *t * j ' ; .
>- .uw\ t . .
”‘■1 li> Je.o.
‘I U i.Jti aUC‘i
«»3uin'5 If the irrazier. -^r pUaiter, ur tiii:jjfer
2)hall htvi? sold Dceve*^ 'iii-.:*- ul tuisa«c,
und prior to itie iir.^t ia\ j1 .iHovfcuib' r. tu.-
proceed.s of such ssiles shrdl he- €> '.tuuici r.fui lar-
cd a.H inc'jme, aher dudueti;jt tlu i>;rfiu ihc- nnjii..^
ajiu.dly {>aid tor th; pui'-aa?*.' •• .-rUoi; r,-ev^,. j’j
they u;ivc boei* iiciu;uly i-uruii
Tba'.- i!ie tax imposed 'oy miis nvotion *nr.Il
not apply purchitses and sales^ inaoe :n conruuitd b} tl.cm i h\i estiinhU ol
ih*o due ttonr^o td’the regular retail ‘thcf^e iteius^baii b* uiaoc in oi
and shall not continue fieyonJ the prct^eut between tiic u>3C*^'0r and tr.x u* he.-.in j,r^-
vear. - scribed in other :a-'us ol t;xj uiid
11. Each farmer aud j>Iantcr iti tho Con-. aucccedinja; firi: day of X-'Vcad^tr, tho becvta
federate States, afryr re.-erving for hiti own during the prccc liii^ twelve mouths slia!l be esti-
Use tifty l.Mitdiwls of sw^ut p >tiito'>’ sind fitty lu^iteJ and tax*;*! iu the ^.ituc
tiushcls of Irish potatoes, one huijdred i»nt-!i- 1^- 1 hat im' S^'rcta.j, o. iinaeiki
of th«'c>,rn. or fifty t.ushela of tb..wb-at ol ibe quartoriunstcr . laio two
■ uraachcs—one, herein uO;jt*iiniiULeu quarter-
i C‘,ii the urtlCit i-ui'J I'if
Je^ivcJ by tbts r*x
payer from the .-ale ».f'•■te!’chan'-ii.=;e or any
.»tiier nrop*trty. rcnl or i.at 'o’ui!. tlunc shall
b-; doductyd iVom Tht*,;'ro-;.A ;imon'.it of shIc?,
the |>riiiie coFt of the pr i'criy sold, inclnd-
iiijr the c >t !if *rt’.Ub)' -rl'ion. .'"birie.- of
cloiksactuAlly pHid,aTid the r .■^t'jf Jorbliu:^ eh
empb,
■ ‘ “*■ ’
•
I i» » iT'1 'o ------ - . - . — of
e:up!o\ !5ic-:u or t: . - ; a. 'if- nnd ln.4i potatoci^, anr. ot s, ..r, t:5xv uf tho : ^-’7. T h-sLii!!
uuot^^d f;o.n thQ jrr->^3 .-m- = c-io-1 eured h.ay .and fv»ddur;^!l8 ,, otu* tenth wf^he tr.i.i^lbr'th^ c>^-itu-:c,e Jt aiiu.-,:..- ,iue irJii. 'J.i
p(»u-,}**'oii. proiitr;. e- u’ s, ; • :^-^r r jola»«fti^ mad? ot cau^. cv't'^u, wool person, by way of a tux iu iviiiu, to duly tj-
tijc s;ti.i* iys cd dnrk' sr ' . !y j.nn.1, astd llie ! {tnd tob.scCo; the cotton yiimed and packed thoriztd ]*>st q>i:*rterui;;,jsier, i:iKiuz iryiu tue
rent of the (dlicw. or >• bu Idingj used in j jn some secure laanner, and tol>aceo strip|»ed quartermaster a receipt, wiiieh sbaii bt» Uiad ao «
tbe bu«inef»*.
himself, the
emob^ved in the businv^^. i'’hired and not produced in llio preseut Ycar,ahall i.avand .o'aacnc«~one, m-rcin Huartcr.
f,r ,'^„!ivcr to the Cinuf.idonu', Gov-n,;.„m. f!'' J" ‘"'{'“‘■M-!" I»i
T,.. . . . . 1 *1 » , 1 X- . ’ tuxcii in tnid. and tlie other ur dir-abun-.u n
V I. It the incom- L-: ■. -riv-.a },y th-. t-rx j the pro.uct^ ot .the pro.-ent ye;.r, one-ter»ia
payer trom anv otr.er.:^r'.i.-.^sioii. , .>f wheat, corn, oats, rye, onckniioat erin- cotr.,o aud t t. i. .• li n-’,.- af ,U
uiw'fs, fji i* ft ■’ ’HI iii j SOIlliJ »rCUr^ ifi Jtuiici, 4 »a xvvcip» •■»»nv.u c>kiuAi uiou aa ft
u if h^red > ’-i not owned by | ^nd packed in boxe.s, to be deli vered by hitu voucher with ist obic-1 col-.ec. r m usidiij-
co3t of 1; I',-.;- r.cfually |.*aid umi , ,,n or t^efore the ^1r«t Jay (*f March in the account, »inj a uopy ot th;.s rec.:;^^ siiai ue ui.
Uot wwntad by liimiiulf, atid
terial otbwr than luacbiusrv
•iisinii-
(.1* co?t ol ma
ny r«-}ia*ed for
*1'!' ■
i \ i \
nnv.i'.in^ of Ttiis art.
th*- H$e *f his biisi’ii**:-. o»- to be eoovcr^cd
into sotjjo other form iu t!ie €■ r.rr-c of bis tusi
nes^; ami :n ca;-* ? i-.u-ua; insnriince (jxovarnmeii'. for its use, olie teuth ot
vlitf ’»eas, baaud and |,rroiind peas f^rodutted
and gathered by him durirtg ti;f* pre.-icnt
■ f paid
I'he income do-
next year. Each farmer or planter, after niabed by tho ciiiet -■r t-j tue auaitur ««.
re-^ervino-fwentv bush^K of pea« or beat's, tliag the post qu.art(;riQa.j..or h :*ca*.^:u a aL.irije
bnVuot more than twentv bushels of both, nhu. The po.t pzartvru,astcr r..«iviag
for lii« own rise, -hall deliver to the C’onfod- e^:mate, «han eollcct iroia t.e tns-payar tkc
/ , ♦..,,*.1. articles whicn it ppf.eiifc?. ana wluou he i- .(tuu*i
t(i pij and dehvtjr sw a tax r.> Cue 0
'5uv“rarnent. The j^jsc qu irit;rwa.>ilar stjaii ue
Pi
rtiall 'oe a separate registry i t'«ey shall constitute the tifth cl ii^ai and
;rti:
do:i
for
tier;
irir
■*)U HU^.
Ki^ p!
sur:^oo»!.s hiid »ionti3t«»
shall r.HV fiftv
rived froiu all ot't-e'\
to no deducti on v!i;
ei^neri^ be subject r--
^.■w'lie ti*an tiiR':
'^r,
•rm
Jt lui?ire.' :uuntiou«d iu tue
■t this act. and fcr eacii pla..*
an nnuuai fuiu of Kvery pbt*'e wh.
food and ioduin^. »>r !od;xino^ oidv, tre oro-
>t cor:ducti::g the ?ame, but no tax shall be vidcd for .nnd furnisited travellers, s-J -urn- twt-nty >nii
o'.|;i:rt‘d tor the nnere 6tora«;e of goodo at a fer'^ or bvj»rderfl, in view of paymenr th«rejor, who keep
i-VM '. i/t>r^ -’i wn >ce b*«siu«.-.* i-t if, ^.-wnie ti*An tiiR': d-orivv i : ■
or t .varu.ui prescribe r^iuedie^ or (*d. ur occupations or ^: t ■'
by them vitli’n the C'o:;:',*!.,
in estituatinii inoovne tlierf‘, •
«d the ▼alue of the e-'^iiii.slc
of all dweiruiifs. bou t c, :>i;d
injf Jot^ iu cities, towu-^.
:■ Miltj^ut I vear. Af goou aa tlio Htoresa’d cr ps are
liali for-{ luade rvady for market, the ta.K ^se.-jor. ;n
ny >iher ni-I ea«e of diiiu£^eemeut between iiiui aud the
;pei ty o'-vu- tnx ]>aver. siiall ]>ri>cced to e'^tiinate the tttmc
liable fur tiia ttife «'U‘tvUy ui r.tiu articles pi«««u ttt
lo-j uTc, and st/aii atuoui;t lur wtic fauite Dy ii40w-
iijii taat, stficr piop«r dvuuotiuna iroui
biu iuss, thtf Tfcsiduc iiajfcb'sea Uehv-reu o.> the (ia-
agents as evidcac-e 1 by tbc.r rcCttiph.
"•Mo]>erai.i>>ni tor the uure ot
IV ditea'^e or aii Hij. fttuill be iletm-
'_‘d -i ohyj»ician. s.irvr%;. u wi deutiat witbiij
fhe njeaninif .'t ^-.u^ aet, ai the ciwe ruay be;
a»ni ♦^he provi.sion.-^ of paraj^raph u.iiubtir
HiC T>hali not extend to physicians
;ne;it.^ out>uei • jji the tollowinjr liianner: The as^estjr n:!(i The ijaid post tjUarteruuKjter ishail ul»u si^te tiie
" -*c Sta’^e^. r.no ; ;be lax paver shall each select a .ii^inicre?i- accuuiJti 'f tha .•a.rters.-u^tc; s rcc’-iviii? fiviij
'.all ue incltid- ; tjJ freeli'-i'Jer from the vicina:.re. \viju mav hiui the urticles d«ii'’cri:u lu t&x#, ,u
a
;■ Hce ttUier
T
• C'. ndc.--'^ ■
sij?.d b‘-,u iie'>>' !
tional ta\ : '..all !>i
death ■;' •
• ^rr‘' I
up'ou i!!c i; . .-f*. r •
tiu! bu^r.i-.v. ! ■-
add't.'•■i,
reirisfry i:' '•
i/ivtl ' y .a ■
5. i ia.
tuAC' '• .
tn^li !)>! t:>.*
ei^itucn iai;;Cr.-i; '
> acii anii ev»-r\ ve-'
1. i>aiiKei.' .di.iii J
x^\--:.y pvi'r-on 'iiit.i
u t!.in ti.e iiif iioo '
li ,' -r •! a' H : "t.' ,-
than Ine fagictered place ot the income or receipts fn>m whi‘h amount purp.>se of in^kin;£ up th«ir own pr»^cr;p
on nund luedieiue*: solelv for the cd r hired, aud. tl.c vHu;e. . f Atiiiiated
i i .';ual rciital : ijj a third in case ot a diit'erencj et c>- tnid at hLs dopoi, duJ ia.'ikeii«»ii./iii.Jiiy rt^oi. tLt
(,r pinion, scj-t’e th;* uiattor in disjjute; or if suaie tu bash officer ai> tue bcvjrutiirj .-t #r uu;
;!laire.*5, occupi-1 tax paver ue^le^tt »^>r refuse to select designate: iant in cooss pv»i kju«-
'. -• ' . 1 i> terma«ter snail be uiiablfc to Coh*sct the uix lu kimi
f^rt-
ed by the ownerti, or owned and not/ccupi- ; sui;]) tVeeholder. the said aFSets^or sliall
every cbanire in tbe pbis’e to ^50U Troin that i'-urcw, shall be rcpwdi !
re^itiei evl bu?ir ij**.. tin re ‘ gj; a hotel, inu (.r tavern under ilr
^i.-itry, bur
' rtrjaired.
tor thf-'r ov. ;' paiiunts. The V;i:\ upon
Inwver3. })hvsiriaus, enrireona anJ dentists
ih«.-
■ >i
Up'‘U fhe
XL Tltat ev*ry piace where fo>»d or ro- bh.dl be deemed a Lax h})ou the porsoual
tre^iiTifeiitji of any kiud iU^ ’^*J0'i-icd tor! priviicire. t,* Ik; paid by each individual in
cpsnal visitors and sold for consu'/if jit. ii
t'lerw n. a.id every' b.^ardin^ house in wliii-':
fbo'”' 'Wdi bo tix boarders or tiio-i* Kiiaii -'e
dce’nod an eating house y;tider th'b aui
X i^l. uroktjrs shall p^y'two hundred >:.u-
lats, ■ A?iy por«o!j wbijse bnsins'^^'s iJ i? '■>
l»nrchcV;e r.nd ?eM itooks. coined .
ba’ k TiO^es, O". '^her ,««Gci!riray^, t'..r ihe.i.-
vn*;
1 r
orh*»r-
T-
b.*r ihii^ ;^r.
■r whi
Ie;tb
'.ed.
iri c\ch
;•) Uifes
' T t
I. C’
the fuisi'.‘'=s, ..-uni without re^r-'trU to the place
.it 'vb:.. 'SivHie is c.'UilnctiiJ: proridod,
'i ll ( *'ie T ■ v>'vns ot tliid ActsUall not ap-
'■ I '■5b-!an> utid suru"ion3 exchnively
f!iu LuUiederate tservici*.
• *eu; oners shall pay 5ftv do:
: ' rr. j a;; fa half j/er crutnm ou tlie
trjH'ti:;? f sale-. L’verv }>fjr:oij nli-*
L ri ‘ i.1 .ontecMonfir.. sw^etmeat^.
- , • t:. ^ 'MntV-ctcj, in any buibiing,
i r.- Mr led a.^ a confisotioufcr under
Lijnn.il hii* if .ill sij» v^.-
X X
, ^ 1 1 11 1 ... 4.^ sn'icitied iu the eatiiiiate walivur.d tj him !.■*
WIK. slmll mooee. tc. ho .hall doUvtr w ti.e ux
,, ';‘'>Vi“'‘-:.T,.pSiwlR.r«,Q pruviJe.1. lli«v.nall.-lsec,r. j ^3 a for the dimes. «»pai.I
..it,..),. M hUJi.s, .aif. ....t ..U i.i ike atn^uut ...t the crops either N.v actual , „ i,e i»su«J, ar,.I u.te » receipt tl,
bii«i:i«f» >r i.ctui,.Atici.;. iito j.iMUt* vl »liicM ^ lueas'iroTiieiit oi b> coi.ipiitiiig tlic cinfent ,„j iorw.rJ the s«u;e lu tho chiet ax cullefiurs.
are ta.xeu incv>rue uiidei tio . act. VV hea ; (»t tiio rooniis or uo^iscs iu which'they art? n cr&dit id the statement oftha accoutitj t>f said
thy income shall be tht;- tuiued, all ot | ^eUi, when a Correct ctJUiputatioTi is prac^!- i post quurteriuaster: I’rovtder/j That any j.ariiai
those which do m tcsc*?e'l 1 v ' bundr^nd dol- ■ cable by sucli a metliod; and tlie appniiecrs 'payment of said tax in kiud sh?ii be endorci on
Janj per annum shall Ut cxc opt iroui tnxa-j (jlmll then.fcatiuiate, under oath, the ^uaiitiry s;ad esti.’uate belore delivc'iutr the saaie to tiis
tin:'. tJn all incoit’»s ved Oiiriu^ thij . f.jni quality' of said crops. Including what ; district tax coliector us alurcsai l and thtj reottip:
rear ov«r Sve hnndi-ed .billaiv. aud not ex-j niav havfi been eold or consumed by tiie 'given to him therefor ov tue district isx «oii«V
seeding rtfteen bund re-i ’ollars. a l«x of five 1 producer prior to said estimate, wheth-jr I'>*'shall speaity said partial puyaient. WLtia vh«
j»er cent shall be jwiuf: a!' incomes over , fra^herod or not. and the value of the portion tides thUB coUtctud •.trougi. the p^iyiuunt «i
ni^«eu hundred dollnra, y
'hoHsaud dollars, five j-.'
on tlio tirst (It'teen i/indr'.
Cf :0.r- ri:v;
tw,i and a
' n>;jdc .*
rc'i!
'{• U'-*!'
j-ay twv. I.v.ji.iied d
half per'ccntu"! ui'
• V .•..,-r>''i(j or f!r ■ . .
a- a '.r!..df d
n.
I’ i.
. (iv
>, I;t.
•re
i-Ui!'-
rt
fit*:
.if
-liars
:t
•'» It''-
racial
ib'.S
T' ih.-lf
di:
.t' . I
^ ’ I i, i
of Vesse!,-
1;,
;
o: vtie ]
ta kf;.
«.u ciion-.
r
■.'on
iX
c:o
'X:. :
fi..i :
Ott:
i(v •!
Ic--
in ‘
al V,'
■ Oi.U
t-CCtJ j'Hfiop j: J,. r> ..(t
Ult i,i^iic.'r •'■ ■ ‘•“'-■t
i ■' -iX ‘1[ )!l !;i»* ■
■' '-i ;i.. .(t ; ■ .-
■1 ni >Ck •;
ii he »ne-tbK!-ffi
■ —:!eu Ti
t!il.'. at.1,
•vrt- tur
'■ I‘U:)lli:
^ha:i
I'i v;
ri4 .
b--
■i l--r
i''TV)I’C‘.Tr,
I i;
, (V /ir
: r.nd,a'
X! \
d i-r.,:o;d .
f s;li‘;s. A " f
’o acil, i t r^fai!
• t >r'n. -b- !'■
'o- o.r th]h
h;i>1 re’'-.il
*.ic • ‘uisfs
.XV. Th
' t*T piii'cn.u-e, rent
;u*f.'-''0(‘!.;. r;hai! '
i>r't!;i-> i>r c •mo;!*-
ififi -i' lnt
-}i;i!l 'V o' Mar-,
,!*‘.p'>r r,.nt.‘1 ^T-,--.uoi nr\t
«;rs.'n U’ij.b.iit 5.-
ci'sT l B. STMlil’, or in
■c (b.'f-m.-ri a to'.i'*- JT! r
:icr. H‘|f r{rt/i.'-tofi(j udi ib .' iI
ii-alerc .^b.ai) !H/t’1)0 f;-x>vj a,'
A'.d ev-.rv persv>n re;ri3terei aud
:i ;he i;»'o.?s •iniourit of «a,!c.=' as
-i iI’ ■>!. re'i^,iiel. on the tirstday ,
ro:.-cu buniired an-I wixty-thre-. j
.T r'turn to the assessor ■ |
■ - !'rlic 4ro£.'amount ot such sal' f
t > •, i ; !• rom tbe pa-ssaire oi
■ 'ic io-*i»-rii d:> V ofdnne, ciijbteen
* .-:\rv-t! r.e, ii.elusive, and at
. I • ir. . trto'iithc, or within ten
. it' er iiie taid tir^t day ol
• " iiuntircd anl sixty-three,
t tlie a.-;se.’^.-?or of the
'.t, amount of ^uch Kales
o.'.id, .'•ifa tho amotuit ui' ta.x
.a -.-nU' '. of ybould accrue, there-
iisr '-!-.‘dl iia-’t* annc\ei fhorettt a
■ , iwid.T oii’b or atnrmation^ in
’•;: 'r a- i la." l>e prescribed by the !
t thaTi tlirve ■ tlieraof to which the sT'^vprament is ontitled,
;;t -ball be pa'.d j ^bali irive a written gtatoment of the es-
i-d'ars. and ten i timate to Hje said collector, and a copy of
por e«nt. on the.exc.---: ‘»t' ;rll incomes d or same to the producer. T!ie said proda-
over three t.)ou>ftu4 d> !. ••■. an-^ loss t;iay ! oer shall be required to deliver the wheat,
I five thousand tlollar', j. . , ? r ^n per *ent. j (j^,ru.oats, rye. barley, buckwheat, rice, peas,
thall be paid; on all incoai-’s >t or over fire becirjs, cnreii hay and foidder, sugar, molan-
thousand dollara, ar»d lo'-: J >r-r, \>n tbousand of cane, wool and tobacco, thus to
liiiii per cent.
..f o,' over
»f lifteeu per
■=t i dv I"'»mpa-
; ve ooi.-tentli
.mx!
'i^a '’eu
t .
‘d*-
.M:t:''iai t
Y'.'p. s-;: "ati
•itro ooder ’
f'v-' 'ball pay ti.i* io.;uI:i‘d d'*l t o
. • '• ••■•'it. ' n all reci^'ip! V vv;;'(a. j i: ^
; ‘ . til ■ ■•W’a'r .»f th‘r iaidd-I
. >i!-' d 1'.r tb»-■pnrpoSA'? of i ■■r:
* -■ t .fior -, ,obtys or oerform- jtO '
t'*l iaci'idin:; balls rented or j
"a’;* f r c^nc‘,>rts or tbc'i*'^ ' ’ •
>'1-. .'■ /■ Se roirardorl n; riir; [
!ii-^ • it. Ka.-di ciic;;- •div.i' , .u lu'.-
>iindro-i !onars, and a tax of f> n dob
K * Urt,
♦IV ;
d-‘
L:
■"r>7 -- V»1
horBeiaaTv l,lp or acrobatic sports are cx-
hibite-i ftha'l bs retarded as a cireiis under
« ■>. jj po;>j:;.u i'ujiicaeu-j btr.-for*each evhil-ition, which rax fciiall bo
J . ii i H! ir coia’aitteOd. . . j paifl by the manager thereof. Kvory build
■ ‘C Oeaiers iu ir^uors of atij ing, teut or_ «])ace, or area, w.bere"foat.% oi
• *• Ciipliuii, includiiij' distilled
, iciiJienlcd lupiort}, and* wines of all
'Jiuf' j.uy two uundre^l dollai'w
-1' cciiiaiii un t:io ^ro.ss a!
) ' 'TV p.;i'...ou, o'her
• ' ■'• '"'er. vv ii(.> hJihI) boII
a ictt ii'piorsor wines, in quau- j rhirs act: Provided, that no ro^'bitry made
■I .iAtl Jit .tiiC tlUlC^ . ii* OUft V)0 to ftili 0X* ^ !
• ' e ; iirc'K >et , aiiaU be ie;.j;aided aa { oibit ons ip sr-other State; and bi;t one 'c : •
sbalM.o r^nro - nnder this act'to^t
:i 'i, jjxl • ‘iij :
;-/id bi’f!- 'd rOJlUf- r '
.rs.j ^»a>. 1.. .‘.r -ach /••iley or bii
ubi“. iegui red. which tax Bhail be
pa.d by the owiicr tboroof. Every place or
building wliere bovrls are thrown or billiar'ii,
played, and open to tbe.public, with or
withoTJt prico, shall bo regarded aa nbovrl-
in^ p.lley or bi.'iiard room respectivoly un-
c^r this HCT.
_ f^!Tcrv stable kteporo snail
.i i‘Tathat the same is true
• '■r .-I, nd Pi a.t ilic .~am-j time as
'i i, i.iay to tne coliector the aniount
!;i«'’«up''n iis afoie.said, and !’■ 1
'ii.-:V'f >hali pay a pen ait V 'a douol.*
I ot' ti(‘i f;:.v
i-c. T fbar »•>' .;! tiie sal *, ie ' of all s*^!-
d ]>ta'8o . rv:nj’ iii aoy ctj»„ .t.v what-
•■. fj't sHl-.ric^.of per'V'ns in the
.'i-y or irival service, there shall l>e
1 an.] >,*!.djected a tax ot one tier centum
ho a.iiou.”.t of snch salary, when
• vc.^^;* liaj; tii’te^n biindred d.i>!lnr.>, aud
'/•'-o ])?.:• centum npoii ail e.xccse over tliat
amonnr, to »o levied and collected at the
end ot ea^‘’^y. a*', in Uio ‘'uanner jire-icribed
for yh-.?r tiire.N enumeivited in thi>i Act:
Pr../\^ided. Tb.it no tuxes «b ill boimpiused by
virtue of this Act on tbe salary of any per
doll.irs. a tax. of twelve a id a
.■>b.>.’' bo^:*;d; ntid oa .'iH ; ^ -.c
^ rh.>'.l?and dollHri?. n t.a\ i
»-.ent. bh.ill be p.nid. All ;
nies and cor{>or;;tiorm fthr.li r-
of the annual earning-’. aoart tbr ilivi-
dend and reserved t’und, t > by paid to
collector of the O.uit’etlevist : •.ax. and the
divideiid then ]>aid to tbo..': >'-’c!'.>ldor shall
not be esliuiafed as a o; ids income f *r
tbe purpof’es of thi.s acr. .V ! |>crso:is shall
irrve in an estimate of thtd- bi.-oine and pro-
Utji derived iVom any otticr ; .- u-'o v>'batcvcr,
and ill do'bvp' so nliall lir.'t -;- .te tiiy irross
■iinonnt of their r^.'ceipts a iadiriduals or
members c»f a iirm nr jc^i-tTier- fbi. lud alsi»,
state particularly cacli i.: io f.-r whi-.i: de-
*ucti>n is to be nia'lo;-" 1 '' '.'.uonrit to be
• iedi'cfi'd t .r it: Proviued l iiicoiiiC
and n: jit np^'ri wi'a'cli b ; ‘ve tax is to
to be paid
A.S ri titbe in kind, in such form and •ordina
ry marketable condition as ni;iy bo usual
in the section iti whicis thfiv ar-’ to bo deliv
ered, itfid the cotton in such mutiner :vs liere-
inbetore provided, within two months from
tiie tune they have beeu estimated ;»*- atbro-
eaid, at some depot not more than S miles
from the place of p.'-oductiou, and if'iiot de
livered by that time, iu .such order, ho
shall be liable to pay fitly per cent, more
than the estimated value of the portion .a-
lorcaaid, t,> be collected by the tax collector
as hereinafter prescibed; Provided, the gov
ernment sluill be bound to funiish to^ the
pnxlucer sacks for the delivery of each arti-
•'0? of j;rain as reijuire to be put in sacksi
for transportation, and shall allow to the j)ro-
dncer t>f molasses the coot of the barrels con
taini:.^ ihu same. The said estimate shali
be conclusive evidence of the amount in rno-
aiei
acii
V*
J V .
‘1 t-,v*Ty i';v;c
0t:. ,i: tta..
am-OH.I iVO
rclii
: «.»
V itvlo i'
, ilLi
i*'
111 bpi‘;.v wiibuj tbe
Ail i v.;he fe* au
. ' . r-,b li'.^uL>rs, I r
' ‘ ' t 'C ^u! ,0'is
V :i. 4.
i'iot ;;jcil,diug
, i j vvin«.-
y O';'"* n-i-idrod
I ‘i:; li-r,
i;!i’ty duliars '
Sko. 8. Tliat the Secretary of the Treasu-
sbjll to bo assessed and aacertain-
•V.!, •>i j tb'vt f fjrtiusr•,■• ’'oxt. or vsi
V- ‘••■•ifV.cr as'?trr..oti^:al;le,_ the .«.© ^ad
•i'- - hy c‘:ch pers j...u aloct.
'.'iui't’.'y and C‘')ri>oratioa «rom every occu-
putioj;, empdoyment of boaiw-^s, whether
re^it^terod or rwt, in which they juay have
dcrns eug.»*-» id and from every investtuent
ot laV.or, ckill, property or money, and the
Inco- !- ,i-.J proHte derived from any souroe
wbiuevx;', c.^co]>t saiari^^, duriug the calen*
dsr year }.>recedin^ t’ e first day of Jauua-
r*’ iiext,, and the said i.'icoiae aii'I proiits
...ocd, .\tldtfi\od in
That in citse the annn:'d car.iiuirs of said
joint fitock coiapa?ii.;s .aud corr>t>rations set
ajiart ;is aforesaid, sb ill irive a proll*; of ni*>re
than tcti aad less than tweury .'or cetit. ui>
on tluar cii)>i-tal i^tock paid.io, oue-ei;.rbth.of
said sum ^o .set apart sliall bo ?> ;io as a tax
to the collector aforesaid, roi j in C!is3 said
9RJU So set apart shall i^ive a p;-ofit of more
than twentv per cent, on ftieir capTtad stock
pitid in, one-sixtli chtMoot’^e reserved
and paid as aforesaid. . Tho tax levied in
this section shall he ooiiecjod -n tii>i Hr^t
day of Janu.ary ensuin?.
9. That if tiie a-s'-essor .'■■'h ill b- d:.-;.itiK‘icd
vvith the statement or estiavo^' of in nne
.4nd profit derived from jiny source what
ever, other than [products in kind, which the
pay(^ is re(iiiired t> rcc;,ler, - a with any
induction claimed by said tax yavor, bcsball
■select oue tlisinteresli-d ci'i^eM of tbe viciii'
aj?e, us a referee, and the rax payer shall se
lect uiiothur, and the two tims selected fchall
call iu a third, ^vho shall iavest^i^ate and de-
terfDino the facts in reference to said esti
mate and deductions, and lix tbe amount ol
income and profits on vvhicb the tax payer
fihall be assessed,'and a certiticatc signed
by a majority of the refereos Bhail beo^jnclu-
sive as to the arnouat of income anl profits
OQ \rhich the tax payer shall be assessed:
Provided, That if any person fail orre-
ftse to rendnr the i!tate:’ic’it -r o^tiniate
afonisaid, or sitali fuii or reiu/v :■_> li.dycL
refe^'ec as aforesaid, the asseb.' r t tele.^t
t»ire*j referees, who siiail ii.v bo ajjouu: of
ii’coine and profits m which Jio i
4t
payer
I O' l!
an^ aabautteG to reiar3v«, if iiiey
>>hsiu h« Qou&ikft«d ft Im
Bn «^id tioA^ tiubi isL^ 1^4 i ^ KiSAjffiif of Umait »hs^ Kjt4 e«Ki^
ing a warrant of distress froin his o-Hice, un
der bis signature, in the nature of a writ of
^ri foGim, and by virtue of the same to
seize aud sell any peisonal property on tho
premises of t!ie tax payer, or elsewhere l)e-
longing to him, or so much tlicrcof as may
bo necessary for the purpose of paying the
tax, and the additional tifty per cent, afore
said a:;d costs; and said-sale shall bo juade
in tho manner aud form and after tho notice
required by the laws of the several. States
t’or judicial sales of -{)ersonal pr,»perty, and
the said warrant of distress may be executed
by tiie tux collector or any deputy by him
appoiiited for that purpose, ami the deputy
executing the warrant shall be entitled to the
same fees as are allowed iu the -respective
States to eheritfs executing writs K^jierifor
chis^ said fees be paid us cjsts by tlie tax
payer. Provided, that iu all cases where the
assessor and the tax payer agree on the at-
sessment of the crops, and the value of the
portion thereof to whicli the government is
entitled, no other aR^essment shall be neces
sary; b^it the ostima*;e agreed on ahall be re
duced to writing and signed bj the assessor
and tax payer, and have the same force and
efiect as the assessment and estimate of dis
interested freeholders hereinbefore mention
ed, and two copie.^ of such assessment aud
ostisnate thus agreed on aud signed as atiore'i
said shall be jua>», and one dei'vor >1 to tb--
producer and the other to the collector: And
pn .vidod 1'u.ruhcr, that the assessor.is horebv
authorised ro adiiiiuister *^atl?s to tlie tai
puycffe uud to W'tueiiHijs in regard any i-
tem of the estimate herein rof|uired to bo
made: And provided fartiier, w.ien agriyil-
tural produce iU kiud is paid tbr taxes, ifjiag tl' ,i ls?«, iiaipvweil m
payment be male by ^ tanaut who is bounds ‘ *'iiis a*., bti icYiai *af
xo pay hift reat 1h kind, the tenth part of Mid i present y*me»
••rtktoi'itaBTss rM ^ tui
» ■!
taxvs iu kiud hav^: boea icooivei at ihti depot aa
albresuid, they shall be Uiatriouicd to the agmca
of the cecrclary ol the Ti^'a'ury, if they eoa^ist
of cotton, wool or tobacco, or if whey be Buitasie
for tOrage or aubsistence to «uch 'tiacee and in su«h
uianner as the Secretary of War may prescribe.
Should the Secretary of War fiud that souie of tk«
a^icuitural produce thus paid iu aad suitable for
loiage and subsisteuco has beta or iciU 6e depoi-
itod iu places where it cai*;^ot be used either di
rectly or indirectly for these purpose,^, be bhslt
cause the same to be su'd, iu such tbanner as hs
may prescribe, and the proceeds of such sale shall
be paid into the 'iruasury of the Confederate
St«i-^s. Should, ho^vevcr^ the Secretary of War
notify- the Secretary of rtie Irgoiury that jr uoald
be iiupracticabic for him to collccf or use tae
tieles ta.xed iu kind, or aay of them, to be received
in certain districts or localitie.s, then tho Secreta
ry of the Treasury shall proceed to collect in said
districts cr localities the money ^aiue-ofsaid arti-
cle.s specified la said cstiiii.ite an>* not required in
kiud, and said money value shall be dueou the firjt
day of January m cach aud every year, and be
collected as soou thereafter as piMctieable.
14. That the estimates of inco.Ties and proHie,
other than those payable iu kind, and the state
ments or bills for tbe amou it of the epecitie ui
on occupations, employaients, business and profes
sions, and of taxes on groas safes, hhall be deliver
ed by the a.ssessor to tno coiiector ol the district,
who shaJl give hiiu u receipsfof tiie sum", and the
said assessor snail tile his rcccipt with tiie chief
tax collector of the State, aed tlie collector of the
district, hoidinj5 said csiiuiaics. statements or bilis,
ihad proeoed to collect tlie same from -the tax
payer. Tbe moftey thu.^ codccted .^bail be paid
to the chief tux collector of the State, accom
panied by the estimatus, statements or bills alore-
■said, delivered by assessor to the district colieotor
as aforesaid.
15. That every person who, a.s trustee, guar
dian, tutor, curator or comuiittee, executor or ad
ministrator, or as ageut, attorney in fact, or Lac-
tor, of any porsoa or person.^, wiierher residing iu
the Oonf'edcrate States or uot, and every receiver
m chaaoery, cietic, rcfjiacer or o-her oiiicet of aav '
cou»i, fahall be ausweraulc i:or the doing ot all
sueh acts, matters uud thiug.s as be required
to be doae iu order to the a.ssesaia.'nt of tae moa-
ey, property, products aud income under their
control and tho payment of taxes thereon, aad
dhail be indemniiied agsiiint all and every pemm
for all p.'’.yineuts on aeeomit of the tazcj herein
specified, and shall be rospousibie for all taxos
due from the estatesj income money, or property'
in their p>.isession or uudor tboir coatrol.
lt>. The income and iuoueys of hospitals, suyi
iums, churches, schools aad cofiegos shall be
exempt from t&Xatioa under the provisions of this
•.mt/n *
17. rbftt the ^Secretary of the Trea.sury he, »ud
ha is hereby aathoriaed, to make ail rubs and
regulations necessary to the opcrauon of tais aut,
and not iacoosLstent Qerewitn.
18. Tliin A'Jt sliall be in foraa for two yjjars after
*ic p.tpiratiou of ifaa'prc-iCiU y'' r, aad the t?JXf«
■ tor tiij yr->ycu.: y.^r sbalf be 1*?-
i';c . and oofiooted for eiou joy.c iaerj&it«r in t.w)
manner and form beraia pre,scrt.fied, and f.w lug
fiaid time of two yod-.'s unies., iros act sU .11 be
sooner repenled: Provided tKe tiij: on naval aiores,
float, wix>i, oe'toa, tobacco, aal other agrioultu-
»ai pred U5ts of t»ns s^io^t iv of any yf^~ VJeed-
3 6>, ion ^
I
»"
VKINTKI)
EDWt
EI'ITO
Price for .S«!
ftdvance.
Fer »hc Weekly
a1vanoe.
UiVKRTI
of K- lines for ih
MO"'ing pubii;>viiv>
k«lf 9-q’jare feijrh*
for eaih -laecet-d n
qoesied to stnte th
lii»y will be > ontin
nfrty-
Advertisorii*nf s
Tertisemprc .
8
From an !or t
will be entci-od wit
ISe paper h
Wj«n «8 oftiU for.
Such of ou* ol'l
per on this sysi‘?in
remittAncos.
nyit,
Atto
Fay
WILL atteml tiie
Cuml>erluu,\
tiae. I’i -inpt ntiea
oialJnH pntrnstM to
Oct. 17. 1?59.
"l^Eo. w;
%Vlioli-Kaiie
AND IMPOl.’
iiardware and
HiYsn
.luij? iK.i,
J 4I^^
Vth'oetr atui C
FAYET
Jau’7 10,
B O WO»Tii
won
Comaiissloa and
WILM
Oil. »6, 18«3
JOHNSON,
»A 1/1
yirE have thir»y (HU)
TT frast of ’i.tilling
tbemselveti wub sail,
A. Jofmaon. Jr . .\Re
nuanimer at th^ 'wcrku
Fa^etlcTillc, Nov 2
~w
BUSJIELf*
J,500 i,5w» “
PerBoafl having the
tbe highest Cash price
M Mevohant .Mills,
ber at his oW staud on
Spv. 6, .1862.
• AR«Y
IAM prepared to m
Harness for Army
(PTC good bargaip“.
orders to me as tb *y sb
i*ent off in quicli dispatc
Ooldston P. v>,, *:hat
J’
rdOO ibs. khi
Oet.,16.
* A Ii
2 ^ BACKS for sale o
22
TO
1 OA VIRGl
i.y V foT sale on ooua
May 23
Stioie Lea
OAAA of heavy
wUUU Buitabls for hi
!• ayctteville .^piil 11
Wauled
WE.STERN KAIL R
Hank Notes;
Gold and 8iiver;
North Carolina Tre
Bt.
•County of /Utnt>erl
•Town of Fayetiovill
“GreenP^'oro’ $1 and
"confederate 7 and
^[Coupons of $15/H)0
*• of Tt «n 9“
“ of ol‘l Nort
Oet. 12, m‘i.
,4..
Spun Cottou
11/E will gi^e Spun Co*
W delivered ai my
I.ARH01I.—*1 V
Factory.
n|B.4ll A.^i> TOi
my Factory.
Fayet».«»ille, l-i
OUD-^
It
Lead wanted.—-i
Dej^riuifat. Person
titjcs will please apply ai
POWDER for 10 pouaia
TIU
69-if
AdinifiiMtr
•put subaoriber having
^ the County Court of
auaistrator upon ihe EsU
notifies all persons bavin,
pment them witUin ihe*t
ibis noiVce will be plead®
are rwja®et*d to make pr
D*». 10
THE 1>1X
I^IL the UtUe folks.
V WNiyikv