ggB3BC3r^mi'iW.
•r
m
ii k
The t’onledernfe Tnx l^aw.
SEt\ 1. That there shall be levied and
co1.t>cfo«l tho VHiiie of :’11 iisival stores.
phU.
pni
Jfnn tohuceo
however. That lifiy meuhanic, whr> ph»U eeii
on!y the prod nets or rhe labor of ]iiiiK-;(‘!f
Hiici his own frtiuilv'^ sh.ill i>o exi'tnjti ir.’ni;
r St? jr*.,
thi« t:vx
-1 -••■ J :l
>»i) rli nr* iim ■
sarv for
ph’i'tl *t
^ruw'Ji or
the To;«r . i.y
ha .«! nr oil .i. .
next, HTi} on \. I'
tlie intorwt lias u I
hy sny t'orson, :
ou fh«> isf ;?-iy« >f,/ 'iIn
in a l.n>iinit’ _ ‘
■' t.\;v ■ u ; li I •'
iu*ri s •1^ '■: :.n ;
.:.e i i’ ,
■•\v 1' V ' ' . ■ ■ .
J
'•Sli
V.O;tr t
■n i'.f
.cl i
,t!’ I
• f>r 'u
;;M(i
V ve. r p:«
;■, iWit.;
. 7 - '
t I'
I
I t.rn
'■-I'Vt.!
i* -■
h
n
.f f'lO
doitlor-i •Miilil p?iv Uv
-{• U;»; I t\v- i ! -i h‘>lt’ tm”‘
,M t'. * i'r. ■■ ;iM> itMf >f all ; :
•rv pe'son. v:]' >r'c;cni);i
; ro ^eli or • ;i\*r r > « ’1 !ri''''*. ri v., >r -
i'i. \v;ireA or iuorctxiivliz(‘., if f.Hvij;n jr
K'.'.iic prodnction, hv or iT)or*'orit;i
■r p!> • • Mt ■ >ilf ! ; :li* t-‘> ■ M‘
■" 't !V, ; .'I'.; v’’'"
' ” I
Uih>
- ’st.->ri'(i
Ji:iy =
r
'.V
' 'H it ■-
r ’■■I- t’li
it'.m
I. ) I
act; ti't. n;»v
i1' '!■. r, -n'-!i
:;«i l>11- -,il ■
T'. V 1
• r-.-i- .
Mi -
•'\r
;-;v i
j., eiipicTod ’r iu
. , iiv hi':'! i. .-i nain^ i i
ecction «1 thit? act, M'ifl.iu s:\tv liavs
.1-
iKtinsj; ;
tift'
I’iC
after the of Jus, ac.t. or :U
of bejiiiminir and on, fV. lirt-i
of Jaminry in oach ver?- thor_: tier,
witii the district collector, i') •^;.ch i >rii:
the ('
a tr’R
i?ncii v
’t'cTor
on r}:-^
•1 ieot*
'ioiK‘r of" tHXOP
ti-
pre-5^r
■ •!
iV'*, /:!'• -I ■
:,c- :»r> s ■r'^-
ir-
^i'j i. r r .,i; •. '•
iMil
i..'
i- Cn-t I ;i ,li.
i r
a-. i>,
■ 1
■ !.
Mtw* V01. It' •
iilfi ; -•! ^,1.^ ; >v
■ \'
I. vs 1
i:il;
; \y .:x;v ■
1^
‘■\v eeni^ sn.'!
;>;■ ..1 i :
. M
tnd t’vo 'l ii 'V'
T;
. i- '■ / .1: . K
i -
liU : i e'’ vi ’
r ;iT
ilv.
IX. ’
I'i - .
. 1
:M, ;l’ ‘1 tWii •
u i
rl ):■ «■, : •
1
ol!
XL\. Butchers and Bakers shall pay the
i^unt of fifty dollars, and one per eentura on
th«' unH>uiit »f sales made. Any per-
jf^.m ivho^p business it is to batehor and sell,
:inn- j '>r fl’iT f >r salt! ij» open market or otherwise,
•• tt= il(\-;h ijf cattle, ho;xs, 'or sheej>, shall be
•! 'lu .] .-1 iM’-ttdicr nnder this act; and any
! ! • >n ‘ it is to bake and sell,
'■ o '■ r for broad, shall be deeuied a
i>:i;:or untli r thir^ act.
XX. PMtl-ilpf-, shall pay fifty dollars and
'Ti'I • h:ilf o.>r cent on the sales.
\f! v rs > I. «*.\otq>t per?.oii8 oDijaifed in ped-
■* cxoln-ivi'jy periodio-als. books, news-
p; , ; r-; i>ni.*ii‘;hy 1 in tim (/onfederate States,
Itll or rcliirious tracts, who sella fir oti'ers
; I s^.*'l :!i r.*iai!. i^ootls, wares, or other eoni-
■n. = 1-■) ■>!. frav‘]inj: wi) h his iT'jodij from place
1 lai.'c HI thf' Ffreet, r throuifli tiillVrent
■ T^;. f t’h' country, shall be doeined a ocl
'• n:; !. ;• tin:^ act': Provided: That any pu>;
'Icr w il l sclh'., oroti’ur! drv ffood-^. f >r-
• I doin->*ic. by otie »r im>re orij^iiial
■ > V . or i*;i-kai:e> at’ oih time, and h) the
.-'I Tu‘ V or p»*r-=orift as aforesaid, shall
i.' ■ ■ ’ |.>l!,i»-s. .ind tvvo and a
tiu iTi .s tialec.: and aiiy
' • =f' ^ jtnvelrv shall pay fifly
> ' . - • ;ind a half ])or contain on
Tilo tax upon peddlers
M -i* il • a tax up(n the peic^onal
pi ' il u,' . ■ • ’>0 jiaid Ity oach individual on-
, i i I ;1 ■ inir-iiiesi^, \ritlH>Mt rejj^ard f*>
. ■ vv))icl'i till? Si’.me is conducted
'v. f. tiiiiic,triespliall pay lifty dollars,
tvv“ »nj a half p(?r cetitnin on tht»
•’liii ntad*. Every person who
,.r liuiMinir where meiHtinfs
'Uil
T-p.r
■e
X
tt 1
a ■
’it t'e'tlou
• it -
silcli r*!^!3t. \ H p\ ih !•!
lor rlu‘ ar.io'-nt ot t-r-- : .
3. Auy ’
ti-y, and to pay fiu thk ri
Ci't1i?iif SijrtioTt ^ \
taxi'S upon 111#
pav/ioubie rii.-
•iS. i»n 6Ut)i hn^inn ri, an
'Vt-ry thirty days of !'i\’
■i. Except vh'Me 1-^ein ■
vided, there ite a ^e’•
•I tax lor eHch •» ti -
t fhic ;-cf.
r' ■ - :';-r
:• >1 » nnrt'
' '■■‘.hi iI;"' f
•u-ojet>. L'j -.ii C'Vvv* e; - ,
■>t co(!(iuctinir a re^it^tcreu i»n^i
' -til he rt new rei'V'frr, bni
' “li.il tax shall be ;-c'|"ii’' \
'cutli or any pt rsou couductini»
it\Lr^eleieti and taxt-i ms herein i
upon the traitsfer of t>H; bnsi'u;?*
tlie bunintcs -.ball I'-ot - u j,' t
additional tiix. but tht-re olmil
re;ri -i'' lit t;; ...
‘ Coi.tiiHU' tfie iu. ‘r
I! ' *T- |f>,
•liSf.-? ’ -r , ■! M-
ic-v’ftl al!‘ :
thirs
1
u>
:c. i - :
^?tor ,
■ rcu
’• (.1
ized by law t
5. i’::ui !ip-
>!• hv--
ta\c^
eUiJing S.1I. -
I'li
eacli and - ;
1. 1
Ever\ [Jc;;'-
witiiiii the :
place ul b i-r j
iu liiN i -r !
- b.
. • i ’\ I - 1. i' .• -t
r.-' :. .“• •
V
. ■ 'iT ’ ::,V i ; ■ It;.- ‘
' ' ■
1 ■■ -
. I ; >[- V V
; * i V ^
i'- ’ ' • - U > J
':■ - \ 1’. I.
^ t
.1
0 -■
-il a!i:=- uli ■ • f ■ • ; •
; . r.
• t:.,: rl" ' : ' ;= .
1-nv :in n’i ■:
• •’I r;
tiKili TV ! -iH, \Vi To
M).i 1 :t i .1
'■ H reo'.'i'
N: 05,»">0. lo ^ f
t. , -
,Prs: > - - ■ ■
- : ■ V .ri •
. rMH. >1 :5'.^ >;
• - i;* ■■
bv rli- pr-.
U‘ *
■ ‘
ir' . ■ ' '«■
!i i 's
mi :iiuiual iiMi ■ “ i.. i-:
tu ’ -re 1
' e . ■'
"■ nt StK.ii ;;ti i
- t 1.;
' -i
_ T .in . r: ' . f-r'' •
■:";1 v' ;
• ’ ■- ..
^ ^ ■ 0-
. ^
' l - •( ’. ,
■ r'- : *Tv
*'-y . :■ i c . ^ II ;• .
'J :n I
! 1
;.u -lu::’ / f:' i. ]'y -
{ \t XV-
.;-:i
J J - >1'
y. a.v : ;
- 1 if
- =■ ! ;‘.:r U!:-:
»] ■
C' - ;\t
1
l*r~ :,V : ,-V -
|V - .p., , . ,
•. / J. ^
■r^,- :■ * »j. , _•
tu f:l -;V
i*. ini; ..r ui\. rn i.
•f* I ■ ' : a •
no
X7. Th:i^ V rx ' ..
■ t' !
il ,
l.O'-n f?rli > .iiiy iiit*. a;-.,*
fiir-Uiii visi :
‘qu'”ed, j
‘ ■ rv’ : and rvTv t* iH; i-o^ ■
f > -ii.orlicr
i - ■ hnU 'h-
-V ;i i!f\v
Xi . >.h;tn -tnvf.
" • i
■ ‘ • .f anil -.f, .-..-i.■
. J
■ •
»T J. — .. (. ' .
* -1
f. ■ -
.i
’ . \ •
). . I ‘ .
- - 4 .
riiii
a
M
■ ! or i.i'*j>ared acC'.'rilinjT t»
f’ I Iiw-^ifiaiio, and t'.'bl, shall
;ip >* becary unrler this act.
ii. V i;rt- piu>r-A -’.il' pay the sum
; ■' ’■ s!- . and two nnd a half per cen-
■'t.r ... ''n-.unt 'dValesniade. Any
- >>r >h ; who (uake for wale plioto-
^ -o ) > .t\j,(;s. •l.iirnorreotypes.i^r pi»-
irnit tal, papi'r, or other iiiate-
i,;> titr tu-ri 'ii .>f lijL'‘ht, .-thall bo re^ardvd
'i i;'r: ;=l’f‘r uinier thii act.
Xlil. Lawyers actnaliv en^ajjed in
■ • ^ iial' i iv iifty :]dlars. Ev«ry fusr-
.s I •ur^int.-'S'^ it i^. for tVe t>r reward,
t‘. iioi or defend causes in any «ourt
• • ;d or otiuM’ judicial trioiiwai of the
• -aiv Stafes, or (d’any State, or give
\ r.-laf n fo (.-ausopi or raatfurs ptonb
iu-r-in. s! 01 bw deeuicd to i»e a lawyer
:i-‘ ni:- mini; wf this act.
k . Pii\ ician.%t^uri:fcon» and dent !»fs
■■! in practice i^hall pay tifiy
V pe^^•.!n wiiose bubi»->i>> it's,
r r.*wa"d, * pruacibi' re:n litiS or
iTi'>m1 opuratioiiB lor ■* ut»re of
-'•aL* or ailin^^ pha b(, vlveni-
iirifcon or tieuiist within
if inis act, at the tase niav be;
iaiou-- of }>aray^raph number
'hI! not extend to physicians
. ; and uiedicities? solely for the
t 'fiakini: up tlu^ir own prc«Jcrij)-
. . jiatientj^. The tax upon
' c;ai: •. stir^'coMS arni dentists
» a T-ix upon tile personal
■, r.. >u. pnid by each individual in
u’> 1 'vithout rci'ard to the place
n:i- fsan:.- it. couducti*ti; provided,
pr , -^.ns of this .\ct shall not ap-
■ ‘'ai.s aii'i '-nrireons exclu.-»ively
• ‘ ('o;itVderu>e service.
■ i-r: ii.-rr- shall pay fifty dol-
rni a iinir' per c«‘ntuiri on the
i . • .f 'a’lL-;-. -J,very person who
r r mI coiifoctiouary, sweetmeats,
. r .-onfects, in any buildin^,
:i..irio l as a confectioner under
from houses shaU be s»bg««t to a dadaction
npt exceeding tive ].>or oentnm for annual
repairs.
II. If the incorne be derived from any
manaiactniin^ or bnsiness, there
shall be deducted from the jjross valuo of
tliojiroduct8 of the year: first, the rent of
the establishmwjt and fixfures, if actually
rented and not *wned by the person prose
cuting the bnsiness; seeond, the crjst of the
labor aetaally hired and paid for; tbird> tlie
actual coat of the raw material purchaaed
and marfnfactared.
III.^rt'the ineonje be derived ftorn navi.
erjterjM-ises, there shall be doiliicted
fn>ii> the gross oaruinn^. including' the value
of freijrhta on ^^x)ds shij>ped by the person
riinniui; the vessel, th« hire of the boat or
vessel, if not owned by the person runnin*?
b»* *!aine, or if owned by him a rea^^(*nai*le
i!i..wance for the wear and tear of the same,
liot exceeding ten per ceuttun per a4)i/1ini,
atid altjo the cost of rtinTiin^ the boat or
vessel. •
IV. If the incorne be derived by the tax
payer from'boat t r sliip building, thore
siiall be deducted from the gross receipts
of his occuj)ation, including the value ot*the
ship wjjen finishwd. If built for liinistdf, the
eost of the labor actually htred and pui‘3 by
hiinsalf, and the priine C(»st of the niaterialw,
if purciiased by him.
V. If the income be derived by the tax
paver from the saUt of merchandise or any
other projierty, real or j)«rsonaI, there shall
be deducted from' the gross amount of sales,
the pri?ne co.^t of tlie property sold, inclutl-
ing tby cost of traTi6p»rtiitio!i, salaries
clerksaotnally paid,and the rent of buiUling*?
employed in the bHsiness, if hirel and not
owned br himself
VI. If thy income l»e derived bv tlm lax
payer troti. any other (»ecnpation, profession,
ernpK»vmeut or b»sinef^ there shall be de-
ductetl from the gross amotint of fees, coni
that the statement or es^mate of ineome arid ! tenant ta the goveniment as and fcr t^i« tru
profite rendered by the tax payer does not i of tiie teeew on said roiit, and the re««i)>t «t
eflntain niore than four-rtftbs of the true and ' the government officer shall r«leasetheles»..r
real amonntofhistaxableiucouieand protit*, j from all obligation to include said r^«t id
then the taxpayer, in addition to the inoonie! kind in his statement wf income and dis
tax on the trne amount of his income aiid l ehargo the tenant from so much of hig r^nt
pronfc? ascertaiived and assessed by the re-' to the lessor.
ferees, shall f»{*y ten per centuw on the;. 12. That every ikrmcr, plant.,r, ur'™i^r sUaii
amount ot said i^icome tax, and the assessor | exhibit to the asaessor, on or about the 1st ol
shall beentitleil to one fifth of said additional j March, eighteen hundred and tiixty-fwur an aa
t«n per eotituni over ar«i above all other fees ! count of ali the hogs he niay have «iaueht«r, ,
and allowannep: And provided fnrther,That |since the pa.ss«ge of tlus act and bafor. that tiutt,
the assewior may administer oaths to referees,! *^he delivery ..f this oi-tnuate to tbc po^t ijaai
thfc tax payer, and any witness before the : mentioned by tbe a«n*>?s,,..
»eferocs, in regard to said estimate, and any i plautor or grasi«r sbali d«li-r
deduction clai med, or any fact in reference • of one tenth oi the »:»nie i„ V ■
thereto, in such tbrni jis the Secretary of tb(i| T***’\ ® of L^cou to ii,v
rp •. • nundred weight oi v*rk 'fLat ,,n the «r •
Tre-isnrv mav prescribe. i i ^in'-
. 10. ()nivll profits,.nade ^O^a'^V |>orso,,,; shill be
|.i.rtm-«l.,p «r|...ralio„ ,hmng the y.ar^the valu.ofall neat cattle, l.orA.,, :.'uU,,c,,;
,m,, r..J ami ..xty-tw.^ „„d a,„e*. ow«„a by i,4 V
clia« tlie (,.,Mtc.lorate Sf.->tw,i,.d .. ;.le, I sou m the Co.iiedei«.e States, a„J ul, v» ,
during the said year, of any Hour, corn, l,.a- jthe said owners shall be taxed one per cent
con, pork, oais, hay, rice, salt, in»n, (,r the paid on or hcloie the fir«t day uf Juuuary )t«.;
manufactures of iron, sugar, iiiolat- es made ■ ensuiag. If the grazier, or planter, or iaru.er
of cane, butter, woolen clothfc, >boe.s bo/,ts, have sold bcevei* .since the passage oi t'Hia.,ot.
blankets and cotton cloths, a tax of tt^u j>er first day of NoveaiLjr, the
centum shall be levied ami collected, to be such .-jales shall be cstu*juted and uii-
j>aid .n tile fli-st day of July next: Pmvid'-d, ^ die moii',)
That the tax ini^K>sed by t!iis .-ection ^fiali *'>’'■ ^hc purchase of su«h buevct, u
Tiot ap;dy to parcliuse.s and salu^ nuMic jy I'^^^'^ihasi.d, afid the valu,.
the du-. bourse of the reirular retail bu5ine.s ‘ e.timat« oi
and sFmll not confit.ne bev.»nd the present. J a^agrcemuat
■' 1 j the assesisor and tax payer as hcreih pr«-
scribed in other case.') of incoaie tax; aud on ouch
year.
folVr‘it^fs!-.t?c! '''c! ’i'y f succeeding first day of Noveml7er7rL“brK3vl4T':u
if! 1 1 i '-‘i- «e.VM-\ing .or !n.s own during the preceding twelve mouths shall be c-sti
u.,e Utn -busli. ls'd .‘.weef potat >f* and lii'ty mated aud taxed in the^amo laauncr.
bu.shv'ls of Irih.'i jiotatoes, one hundred I.-ush- I That the .Secretary A' Wav bhail divide tie
el^ ci t!i.' corn, or tifty busheln of the wheat of the quartGnuaster’d department into two
produc(?(j in tiie present year, sliuli j»av and ! l>*‘aHche-i—one, herein denocjinated i»u»i quart^r-
deJiver to the {confederate Government, of j ^or the collection of the articlen pa.a f;r
tho pn*ductR of tlie present yt^ar, one-tenth i kind, and tbs other for distribution i«
of the wlieat, coHi, oats, rye, buckwheat or ***®.P*‘'^P®‘'-^«r supplying the army, and for
rice, swee; and Irisli potatoes, and the . «
l,.,y an,l M.hr; ah„, of the i .“f**"! rtea»ury. Ihe tw a^Mor sU.;;
sntT,.!- ......1.. I fiiUbier the estimate oi urticich due frutu
to sLo duij at-
ng xrom liio a»id
ppeu i quarteriua-ster a receipt which ohall be lil®d js
•dli;
■*n'i
tl
A - I- i 1 i- year. t,acn larmer or piantea-, atter' mshed by the chiel
tbl nj; f l ^e.^ervins twenty b.ishels of peas or beans, tli^g the quartermaster’. a,«ouut a. achai
tbe use ot h s business, or to be conr^rted ; but not more than twenty bushels of both '^*?ai»«t him. The post liuartermast.r reoeivi^^^
.!*!" "'!• '1 . deliver tr. the Confed- ■ estimate^ shall collect from the tax-puytr H.
erate C4overnrnent, for its use, o!ie tenth of which it spttci/ies, arid wliicti he ir t>or.; i
the pejis, beans and grournl peas }>rodueed ‘leliver a.> a tax to the (bn‘ d,ir>i:
and gathered bv him duriiffc the present • p>st quarteru.iister »hall oe
year. As »oon"HS the aforesaid crops are s|*te cu3to(?y of the article, p.n.ed ia
Bmd„ rea.h- (or market, the tax assessor, i„ ‘ “1;^/''“' ““ff ‘'“V""'"
t i. !• • , ifig that, after proper deductions from nsi-tvoiaa-
. Tn w "’"' T '>l>'»*s.'h='«W'i«ha*bee,.J.liTer..dtofbadi
tax payer, shall pro( tied taefcti mate I lie .^ume tributing agents as evidenced by their rceeir-ts.
in the following manner: Ihe assessor and The said post quartcrmastcT shall aluo etate the
• *11 select a disinterest-! accounts of the uuarteriuaster’s rec'^iffiri '-from
1 Thr vl f 1 eel freeholder from the vicinare, who may i him the article, d^.livered in payX^ ui
fall dwtallbi**' I*' ^*1 third in case of a difference of o- kind at hi>, depot, and make a monthly report of the
o a I I ou.es, buiid.ngs or bnil.l- j ^he matter in dispute; or if same to such officer as the Secretarj ofVar nmj
Tl VTi * * the tax ]>ayer neglect or refuse tf> select designate: i-*->-oyiV/e/, That iu coiie the post jua^
• r f -r Occnpi- 01,y s„ch freeholder, the said assessor ehalh termaster shall be unable to collect the tax lu kind *
« ,V. ' ?"!, , ' estimated I select two, who shall proceed to jissess the the estimate deliversd to mm as uiur«-
anniial lure jf all rImvoc Hof .>.1 I ^ . . ... — . i J said, he shall deliver to the district tiix eollettoi'
* * ' &itli Astlll'rltf* !\ O h'lwic f/\v - * . ^
ncs^; and in ease i>f mritual %in^nranec
companies, tljx; amount of lof»es j»ai'i
by tnem dui'ing the year. T)iu iauotne «lt*-
rivfcd fn>m all other sources sliaii besubject
to no deduction wiiatever. Nor shall for
eigners l>e subject to a tax fro’m any other in-
coi.oe t-iian that «lerived from ]>roperty own
ed, or*occupations or employments ]tui”sued
by them A’ithin the Gvifederate States, and
■-■’j
f'.c
1,- ^ .. ,1 , ^ - I iwo, vMiu enaii pr(>cee(i ro {U5Si
ann.uil litre of all slayee noi engarred or. plan- { cro}>s jis herein provided. Tliev shall a^cer-' -':7 ““““ ‘ ^
ation*. or thrms, and n..t employed in some j tain tlie amount of the crops either by actual ^ the distress, warrant au-
»)usine.^8 or occupation^ the |.rotit5 of which measurement or by competing tho contents thoriied to be issued, aud tuke a receipt thar^lor,
are taxed as income under tins act. W hen i ^f the rijom-^ or house-’ in which fhev -ire to tie cnief tax collejtor at
the income shall be thus H.-certaiued, all of! ln-jd when a coriwt conmn't'itlnn*;' ^ eredit in the >tatemout oi the aecuuuts of said
tho.^e which do not exceed live hnndreil d.d-1 cable bv such a metb >d- Iml the^nr^ quarterma.st«r: i'rovuh.d^ i’hai any partiai
si>er annum shall br^ oxpmnt P.oo, .n v«. A. .appraisers ' payment of said t« •
A c*.
. r,.
\i \
ib
!
i!k-
Ltiiii .
nil;,- :
Ol uiiC
^ak-s.
■i ill;
c. c
-^vt;
■ Ul- .-n c
aucii’>(.,-4
Wlj.;cc ^
Sale i'l ;:
outcry,
be de Mc
lege; io u
in tile bu
w *i ri r*
.1 ->r
i: i ■ '
- *u. aiiiii-^
to uUi-f It}
Olibt .‘ilddcj
.1..
■ ^ d.-l;4;
n‘-i:
- r
wb U
:n. ' a
IX ujtoj: the auctioneeri
^ - •li>o[l pt_.i> ppj;'
cacii incijVt’dnaj vugm'ed
I’aici 0^
wirli.
shall iic
I'>r Utalcl;- u
■ 'i, a;.
J l4C
eod anil t^x-
c...' or upon
>y jnOiciai or
or by jh;rioir-’ rcpresen-
■’ ciiiiiiiiitteeci.
X Ti hall i-a/ five hi.;-d!-e;j
^ars and ti’’e ]"‘r '^•i nt. ou ali rocoi]it-, vv:dc!i
tax shidl bo i-ud !.y tbt ow?;;.r. » b^di p
in_'. Fvery edifice n.- ! for tbtr ■ /
dramatic re}*re '^’^♦^^Aiinris. ]■ ; ■
] no^ iti'-bidi
s, ,. ■ ' V r; ;• f
f-
OGiso iC:r
I'l . ot
• liClai af a.ictio,,, -- i.
or ^_v
'•ui'v.-.-, .aro-
ai Hi ri.|U jrii of any
‘ ' ' ■ ' including diotillud jio
sptntb,
kinUt*,
t':i i;:
■'"L'i iiquortj, and wuieij ut
w , im^^urcd dollars, aiiU
uve pu;- ceutiiiu tiie gros
salijB 111., Ji,veiy pero..u, other than the
. =» r*_‘wer, vvli'.? shiib koII oi ollpi
-Ui,- 1 i‘-morsor wines, in qa.'.n
otiian t.iii ce gall-His at oii'^ in i
purohiVjer, be r* i'aruea i>c
ances,
liHU'J
rcprctu.
atre urdt di*. , -t. E;i
')riO bund •.••{ d Jiiaif>. a'ld ;t ti
lars for ea ;b t-xaibj; j.jij, ;
paid i>y tin- mana'i^e" th ;r
ing, t;lli •,:/ op,;.V.o, -Jl' , S
»i?J - ,;,;J
ac:. c.:r
;o
.'d !
en
• b
ali ; bibircd a’laH' b
tiU , tnis'ac
of f hib
nt
dc-uier in iii^uora the
• * Ol Jus ttci. -A.li pors' H-^, who 6bab
'’Co Oi oiici; ior ^a;e, ;uK n , ^iiquors, or
• :iau *nroe gallous
per-'-.jo, ghall {)e
Wiiictsj 11. i^uaatit;e3
one time to tin; s iu
regarded ae» rclaii ue_;v . . .
IV. Itei-iii dealerb ui .iquor, inciudinj-
Uistdled GpintM, ternientedii |oor3»i,u wir,os
ol every uWcrij>ti Etmli pi>y uno bir I
dollai-«, aud 'oa j-rr ;co?.. i -.i, : ^ -du
*U00UUt ol aii feal;..>3 ;
V. ItetWi aea.-..-. ,.UaU yiy K^tty
t-'lii OJi Lt.;*
I,,Mr..,4 V. O* V, _ ' ■*• ;’•*! ■' ‘'[‘L'.ure yi;
regarded as a ci.cu.- ii:i-
•higglers and other per :=;.,s .-xl
iiting shows shaii pay fiftv dolLnrs.
Kvr*ry pcreon v.bo iv'rforojw l>v cilei:rJit .m
'•i!!” p u.xler
■ ■IS act. i roridod. that ao icgi^trv .nado '
be !iOld T >oitho:'i:;e ex- 11 y
^>no
d!
And every person registered and
!m ,,ros.-; amount of sales as
]! reiiuired, on tho first day
hundred and sixty-three,
: or return t«.) the assessor of
' . •*■ tile gross amount of such sales
■ i, to wit: PVom the pjissage of
, h(* tjy. tlotb Iay of June, eighteen
I ’ ixtv-threc, inclusive, and at
v. rv three months, or within fen
!'e>'. atter the said first day of
. ; ; hundred and sixty-three,
Ht i ? -i !efurn to the assessor of tfi**
■ • iie ?ro^s amount of such i-:,!. !
do.esaid, with the a.nount »f tax I
- a. r-ruc‘1, or slfould accrue, iit-re-
•)■ -*1) li. ' shail liave annexed thereto a
-i:;'-.'!;. uuder o.oh or atiinnation, in
’ cr :nay be prescribed by the
T:iv-, ri-if the same is true
fnd! M the same time as
(;:iy to tbe collecror tho amount
c;\ ipoii as ab>iosaid, and in do
of h ill pay a penalty in double
t • i die tax.
Ih'ir upon the salaries of all sab
rrving in any capacity what-
p^ up «n salaritis of persons in the
^ y or n iv d service, there shall be
•' ’ eoiiec.ted a tax ol i^ne per centum
■ J ^ gi'ofe.. aniount of such salary, when
■ \i ,* idini; lifteen iiundred dollars, and
’ pt r ceLduiii uj*. i all excess over that
;• to be it*; ied and collectcd at the
n ; . ; . year, in tite manner pret-oribod
‘ ^-i-xes enumerated m this Act;
t . l u-.ii, l\iut no taxes shall bfli»np.-isai V*j
'li’ttie of thiij Act on the salary of any per-
-'■)M r«‘(‘{Mving a salary not exceeding one
taousand dollars per annnrc. or at a like
'•■ite for another period of time, longer or
horler.
Si c, 8. That the Secretary of the Treasn-
all cause to be assessed aud aacertain-
ars per annum shall be *xemiit from taxa- i Bb'il*rf'b»n*^"rt*n** ‘‘^PP^^^^crs payment ot said tax in kind shall be endorsed on
tion. Jn ali it,con,.* roceived tte I f, said estimate before d.livcriu* the ..a,c t» the
vear over fivo Iiaiidru'J Joliars; and nut es- ! >*^clt^dlllg wiiat, district collector a^ alorv;i«id aud tiie ree.ipt
ceedincr fif>o€n hundrwl dollars a tax of five i ''•>’ the j given to him thereibr by the district tax coUoct-
r»er cent shall 1h» iviid-on all in , ® j producer prior to said estjinate, whether ' or ahall specify said partial payment. Wh«n the
lifteeii hundred dofur^ ^ | ^atl^ the value of tJie portion ' articles thus Collected through the paymoai of
nrteeii fiundred dollars, and less than three ! ..toVt, th., in kina ho.. ieo«iTod at ih« depot m
distributed to the agoutis
IiKjasury, if they ooDsist
producer. The said produ- j Of »obacco, or if they be suitable
cer shall be required to deliver the wheat j such places and iu such
corn, oats, rye, barley, buckwheat, rice, peas’ j Sec -etaiy of War may prescribe.
Wans, cured Im. and fodder, sn^r. ,„S: l?.''r t ofWar fiad ti.at»mect A.
.:.^c r.e 4. I a.1 „ ^1 . , i *^tor*cultural produce thus paid lu and suii£ibiij ior
over three thousand dollars, an^*! less than
five thousand dollars, a tax d'ten per cent,
shall be paid; on all incomes d'or over five
thousand ij.llars, and less than ten thousand
I 7 ' —
ten thousand dollars, a tax of fifte^^n per
cent, shall be paid All joint stock compa-,
pies and corjmrations shall reserve one-tenth
of the annual earninirs, set apart for divV i H *^i , ^
dend t^nd reserve*! fund to hi i.aid t4» the I estimate^ as afore-
collHotornf tbo ,.L ,,J a; some depot not more than 8 miles
•f ‘
tbiii
ihotO
’• 7
! ■
collector of the Oonfedenefe fax and the f ' t ",
diviilend tlien paid to the etoeWio'lder si,ail' l.V^ed i.v tivu t'lm"in"s’ 1°'
not be estimjited as a ]*art of his income for I ^i, dl -be liable \ . n^v Vif '"‘'I'"'’’
^lie purposes of this ac . All ikm-ous .hall T tt • t
. : the e,.dimatcd value o^ the portioii a-
foresaid, to be collected by the tax collector
as hereinafter prescibed; Providfd, the gov-
e in an estimate of their income and ^>ro-
derived from any other source whatever,
and in doiivg so shall lirst state the gross
amount of their receipts as individuals or
members of a ilrni or partnersliip, and also,
state particularly each item for which a de
duction is to be made and the amount to be
deducted for it: Provided. That the income
lisiU be liOld -s ,uitL„
r z > «««»
anUionzc e-i„b,Ho..a in any ,„e :jtafo. | |,r,.St',i (iexi^d’h^eacll i*wioi,'jS°8tOTfc
' company and corp3ration froth every occu
pation, euiployment or business, whether
^H>wling Hjoys and biiii.rd rooms
sbut. ;y forty dollam b>r cacti alley or bil
iiar - tuo^o regisv,n.d, which ta^ Bhall be
paid .)y ' iie uAvner theroof. Every place f.r
onildfng where bowls are thrown or bri urdft
pla;’'jd, and open to the public, w’tb or
without price, fthall bti regarded aa a bowl
ine.-Uley or billiard room respectivaly mi-
dcr tluB act.
-MI
iirty
pgistered or not, in which tliey may have
been engaged and from every investment
ot labor, skill, property or money, and the
dollars, a tax of twelve and a half per cent. I a^a L'the^n'Stld ”in P^”^ I and subsistence ha.s^been or j^tVne'deVf^-
shall be paid;.and on al! incomes of or over i r - n arttabfe c^m and ordtna- ited in places where it^eannot be uocU eithc/di-
’ ’ " - - ■ r-' /“‘ir^e^ble condition as may be usual rectly or indirectly for these purposes, he shaH
in the section in w Inch they are to be deliv- cause the same \o i*e sold, m such manner as he
ered, and the cotton .i n such manner as here- may prescribe, and t..e proceeds ot such sale shall
inbefore }>rovided, within two months from the paid into the Treasury of the Cocfedera'o
th« t,rno tt,«^ 1.01 . .. States. Should, however, the Secretary of 'Wh.
notify the.Secretary of the ireasury that it.wyuid
be impracticable ior him to collect or use tho ar
ticles taxed m kind, or auy of them, to be recwivcd
in cortain districts or localities, then the Secicu-
ry ot the 1 rcasury shall proceed to collect in said
districts or localities the money valueof said arti
cles specified in said estimate and not required in
kind, and said monoy value shall be due on the first
day ol January in each and every year, and be
collected as soon thereafter as practicable.
14. That the estimates of inoomcs and profits,
other than those payable in kind, and the state
ments or bills tor tbe amount of the specific
on occupations, employments, business and pjrofes-
sioQs, and of taxes on gross sales, hhafl be deliver
ed by the assessor to the collector of the district,
who shall give him a receipt for the same, and the
ssid assessor shall Hie his receipt with the chief
Uix collector of the State, and the collector of the
district, holding said estimates, statements or bills,
shall proceed to collect the aame from the tax
payer. The money thus eoll- ot^d shall be paid
to the chief tax collector ol -he State, accom
panied by the estimates, statements or bills afore
said, dehvered by assessor to the.distriot collector
as aforesaid.
15. That every person who, as trustee, gonr-
oiM, tutor, curator or committee, executor or ad-
minlstratoi', or as ngeat, anoraef in fact, or fac-
t^r .w 1*^.. '
:S in
eminent sliaU be bound to funii?h to the
producer sacks for tbe delivery of such arti
cles ot grain as require to be put in sacks
tor transportation, aud shall allow to the pro
ducer of molasses the c6st of the barrels con
taining the aame. The said estimate shall
«.epr„dnc.a„f,a„d,wl,ieii,re taxed in kind, I
as hereinafter described. Provjded further’
That in case the annual earnings of said
joint stock companies and corporations set
apart as aforesaid, shall give a profit of more
than ten and l^s than twenty ;'or cent, up
on tiieir caphtiii stock p-iid in, one-eightii of
said sum so set apart shall bo paid as^a tax
to the collector aforesaid, and in case"* said
sum eo set apart shall give a profit of more
than twenty per cent, on their capital stock
paid in, one-sixth thereof sjiall lie reserved
and i>aid as aforesaid. The tax lotiod in
this sectiou eliall 1>« oollootod on'the drst
day of January ensuing. *
9. That if the asr^essor shall Ixe dissatisfied
with the^ statement or estimate of income
and profit deiived from any source whaf-
ever, other than products in kind, wlnch tbe
tax payer is required to render, or with any
deduction claimed by said tax payer, he shall
select one disinterested citizen of tije vicin
age, as a retm-ee, and tho tax payer shall se-
lecf another, and the two thus selected shall
call in a third, v^ho shall investigate aud de
termine tho facts in reference to said esti
mate and deductions, and fix the amount of
income and profits on which tho tax payer
shall be assessed, and a certilicate signed
rised to proceed to collect the same by issu
ing a warrant of distress irotn his office, nn-
der Jiis signature, in the natiu*o of a writ of
Jten faeuiH, 'and by \ irtne of the same to
seiise aifd sell any peisoiiai property on tiAi
piemises ot tiie tax payor, or elsewhere be-
ionging to hiin, or so much thereof as may
be necessary for the purpose of paying the
tax, and the additional fifty per cent, afore
said and costs; and said sale shall bo made
in the manner and form and at\er the notice »^.roey m lact, or
required by the laws ot tUe several States -tor, of any person or persons, whether residiu^ m
tor jndicjal tsales of pereonaJ property, and Confederate Stated or not, and every reoefver
t&e said warrant of distress may be executed j *“ chancery, clerk, register or other officjar of any
bv tho t»T >■»! b»/>t/>f I- ut.iT .-I-.,....!.. L t • nliaii i,._ ..1. - 1 ■ ,■
income and nmfiiii tue mijwi w asseaseu, anu a certiiicate signed
wuatttver eiCBiit^fawI. I ‘'1^ ^”‘1''“* * majority of tlie referees slmli he oonelu-
vear ur«cedin„ tl.„^i“'i'“?i-*>“'““- "J® “Profito
la^ye.Hr preceding the first day of .1 i-xim.
Y income aud profits
aabessed and 'axed in
ciianaizc or other tl.-ig. ot ^r Uo-
ou*>uc production, ia MaairitieH tnau a
who.t; ongiuai piece Oi hlouo tiuie
to u.« ^Mime )*—'u, ^uot im iRding winee’
;r:~ e
® '-T thi* ikst; d
‘ '•“‘B act.
of fitly dollar., aud t*r:,nd; iS,:;:
tnm on tho gross uinount of sales r^ade.
l*d ^ l>UBino88 it is to buy and
of coal, iron or other minerals, there shall be
deducted from the gross amount of the an
nual rent a sum sufficient for the neceaaary an- me HU
^al repairs, not exooeding ton p«r centum [in aay «u« sabmitte^ to
on whicli the tax payer shall be assessed:
.Provided, That if any person shall fail or re
fuse to render the statement or estimate
aforesaid; or shall fail or refuse to select a
referee as aforesaid, the assessor shall select
three referees, who shall fix the amount of
income and profits on which the tax payer
shall be assessed from the best evidence they
can obtain, and a certificate signed by a ma-
joirit/ of said referees shall be conclusive on
^6 tax pajer: Aud proyided fnrther,'That
by the tax collector or any deputy by him
appointed for that purpose, and* the deputy
executing the warrant shall be entitled to the
same fees as are allowed in tho respective
otates to sheriffs executing writs of ^{.fa
cias^ said fe^ to be paid as costs by the tax
payer. Proyided, that in all cases whfere the
assessor and tho tax payer agree on the as-
fiessmeat of tliQ crops, and the value of the
portion there5f to which the government i&
entitled, no other assessment shall be neces
sary; but the estimate agreed on shall be re-
duceu to writing and signed by the assessor
ana tax payer, and have the same force and
ofiect as the assessment and estimate of dis-
freeholders hereinbefore mention-
©d,^ and two copies of such assessment and
estimate thus agreed on and signed as afore
said shall be made, and one delivered to the
producer aud the other to the collector: And
provided further, that^he assessor is hereby
authonsed to administer oatiis to the tax
payers and to witnesses in regard to any i-
tom of the estimate herein required to be
made: And provided further, when agricul
tural produce in kind is paid for taxes, if
pCijment be made by a tenant who is bound
court, shall be auswerabie for the doing of
such acts, matters and things as shall be required
to be done in order to the assessment of the mon-
®Ji pr9P®rty, products and income under their
control aud the payment ol taxes thereon, and
shali be indemuitiod agaiiist all and every person
for all payments on aeeouut of £he taxes herein
specified, and shall be rospuusible for all taxe«
due from the estates, income money, or property
in their possession or under their control
16. The ineome and moneys of hospitals, asys
lums, churches, schools and colleges shall he
exempt from taxation under the provisions of this
act.
17. That the Secretary of the Treasury be, and
he IS hereby aushorued, to make all rubs and
regulations necessary to the operation of this act
ana not inconsistent herewith.
1^- -This act shall be in force for two years afler
the expiration of the present year, and the taxM
herein imposed for the present year shall be le
vied and eolleotwl for each year thereafter ui the
manner and form herein proscribed, and for the
said time of two years unloss this aot sh lU be
sooner repealed: Provided the tax on naval stores,
flour, wool, cotton, tobacco, and other agricultu
ral predaets of the ^owth of •.uy jfm- '^osed-
iag - r imposed ia *At io^ ^
*Wa b« ieti»d aor
ArnmntkiMm,
i'- #
i
if
S ‘.y
vu
»’KIN’TKI> I
Km:
Ei-vr
- Hricp f'-r fi,-.
ai«nn .
For tb^ ,1,.
hJ'’’ .;if.
• -'VFit'.”
Of b' !inr ■ . ;
»«fW r Iir pv;;.,
>alr ^ • -r,
quf :c 1 •
a:, r-
vort; ,-.Y. ;,
From s:i rj
will be , , • - -
*h r ■
por ou
I
W7ILL -U-, , (I
V> •
'i«5.
fftnJuip pTi .f .
.7. -
\
^ i i N- r
iiiruiiarc .^r;?
:i ■ r si
r U ti
J%r,’y I'l. r.,
11 il . :•
V'O:
Commiaalon ar
- 'V i ij
r- i'.
K»ve t; :ri C
ea#: of Wslr ij
theiu.«clve- Tfii’i
A. .'obnson. Jr
inatttg'^r nr ite n’.
. Kav‘’U.‘vili., „
2,500
l'ersoii.j iiaviue j.!
the highe«i (Ja^h pri
A .’irr-rchant M.i
bar m ^tii^ old tiu»nJ
N.*- /. D. 18t3:f.
1A.\1 prepared to
Uaruess for Arm;
give good bargair
ofaers ia me ag t.
■'«ot_oS in ^U'fk (i.-npi
Goldstoa P. Cii
SiOO IbH,
k)i
2
9,^ S.inKS iwr
.1
T'
IqO BOXE.-^Vl;
L#/v i >r ■jalf 0 CO
'J-i
Noie
*V/U Builthlo fo
i:
Vu^jni ■ ,u-
-tf ■ -
'Gr?« . • ■ .
il.
T .u
o' ! S
Oct. i’Z, .
SpUfi (or ...
i»|s
Fftc\’’'T
^IS/IK A. iiP
PiF t>. i iry.
Fayelio.T''- ■ ,.
Oil
I E.\b Vy.\:; , ; l> -J
Jj Ov'far’ ci-
tl* es wLli J ' V e i ;
f r 10 ,
11
■ 69- f
Adlm~
pui>;cr- - -v;
^ lue Uoui.
! ^ iiiptr ' -j; ; i
no:ii; ' '' ]-• ■ j i'
• prce** = :,heiii v U
arc K*-.
D«*. -n ’
THE m
OR the Lita* f olkl
w nrtaU bf