The r«nfederat« Tai Mw.
Sue. 1. That there shall be leviecl and
col.ected upon the mine of all naval ptores,
salt, wirt#n and eforitons liqnors. to’uafcn
niHMiifHcMinMl or unin:innactnr(Ml,
vro •}, Hour. >>n^r"ir. hi>I.-I'^soh, tsvm]*, rice ariil
utluT nirriMiItiirHl prorlnctri, r.r own'>l
on the firnt duv ot .Inlv next, anil not
snry for family consninption f-T the nne^
pired portion of tho voar *>f
gcowth or prodnction of any precodin;/
the year 18(53, a tax of S por 4nd on sU
moneys, bank notf>H or o?'ier iMirn ricy 'U
hftud 0|* on doposit on tlio ilrft diAV oS *111!v
next, and on the* value of all cri*dit» on wmu h
tfio interest Jnis not bpRTi ’paid, hfld i»r vvn»'d
by any person, co-parrne:*s!.ip or c/'rj>oi ati-'o
on the It>t Jay of,July next, and not oinT>iovc'i
iu abueiiicsp, the iricotnc derlred from wh’u-h
is taxed iiruii;r tin* proviniori? of This r.«*^
here t>hail bo levied RTid ooll(>ct,>d a 1; \ of
3ue percent.: Provided.'IT lat all !no!>^\r-
owned, held, or deposited i»ovoiid tiie iiiiiit*'
of the Confederjite Stafi*-^. be .vibi. J
at the current rate *>t'ex.-iiantue in C-ui: d
erate Tr?i\t>ury iiotes, mr.l the ^aid tax
be asi^es-sed on t!ie fiivr d:iv of l-Jv s.oxt,
as 80011 tliereafter h-> inav i>p*
and be i‘olk*ctei oh f-ite ltlav of (
or as rioon tlu-ieaf’Tcr inny ]»■■ piMftit .r:
2. Every peris^n enn\i'‘?d -'r iatut; iii z* j
enpiije in any l»u-iint*:^ luiouMi jn j
section *Vtbi^. aet, ^haVu within g.ixt d;rv> ,
attwr the pae^tge ''f this act, or at tlu* t ri
of bi'irinnini; htisiner'?.. arul on the fust • ^ v
of JHtUiarv in eacij vt-ar fhurt'utler, rciri.-ifi
with the district 'oiK-(!tor, in t»nc^i f'fyi
the c'-ruuris!sio!u r of taxes Rh:ill n^v,
a true account ot tlm nanu and rv'.ide:u e ‘'t
each peiyon. tirtn, or eorporiiti>’M e i
or interested in ;he biit:ir.e'S. N'lti) a ?rate
incnt of -he time f>r which, and the (liacc
and nujnner in wliich the same iv^ to be co>
ducted; and of all orher fju-t" to a~
certain tiie aiot'Uiii »f lax upon ;4Uci. '■ a
ness for the pa^t or the future. m*ct>rlin^t»
the pruvi^iMiis n{ thiii act. At the tituu of
snch rej^ii-lrv, there shall bi paid to the c
howerer. That any mechanic, who shftll sell
Qnlv the ])rodncf9 ot tfte labor of himself
and-hifl own family, shall bo exenif*t from
tlllK tHV.
Vf. ■\\^ho!('‘j:i1e dealers shall pay two hnn
,Ire doiiavs and two suid a half per c»'in-
ruMi jin the ijro'ifi ;in)ount of all sab*^ made.
Kverv ppivon. whioe bnsine^s:* or occnpatfon
it is 10 sell ly* .'•^fer to oell groceries, or any
^.1 >d>; \varf-? or intTrchandize, of f«>rei*:rn »r
doiut*tic production, by one or tuore uri^-
r>:>J or |Hece at one time to the
XIX. Butchers and Bakers ahall pay the
Rvun of fifty dollars, ani one per centum on
the orroBi* ainonnt of salei^ made. Any per-
8(1(1 wliorif* bn»*irii>ss it i« to butcher andRell,
or otfVr fiT o de l>^ •>pen market or otherwifie.
the tb‘>h'of >*:4tt!(‘, liojrs. or t^iewip, shall' b'-
deohi\>d a buiclier nn ler titis act; and any
person w loae bniiiiiei“> it is to bake and sell.
offer for bread, shall he deeujed a
haker under this act. .
XX. Peddlers shall pay fifty dollars and
two-end a naif i>er eent-^^f* the iaie-j'-
pui'*^Aser. not inclndini; M’ines. spirit- A>iy }>i?i*&on, except persont? enpi^'5i iit ped-
lal! be deetnod a:> a dling exclu-ivrlv t»eri‘>dic,aU. boouR, newtf-
i a*^ or iT\:\1t shall be dee
uholes:de dealer under thii act; ijut, having
beG?^ ro:jistered a« a wholesale deahjr, such
persot/niav alnti^elkis atbrepaid.as a rctaile;^
ir. I'awnbrokerh shall pay two hihidi'ed
Joilars. Kvery pers^oa, whose buc^inesR or
'i-i 'li'at; 'ri it ?• i.» take or receive. i>y way
»f ijledixe, favor or exchan“:e, anV ^ood^,
wares or lucn'ba'idizo, i>r any kind of- per
;tal property u n. ' -ver. for t!i.e repjtvir>ent
i-r seruriiv of mont^v !t».it thereon, shall bt-
i("'>n**d a p :*.vi!-irokei* uialer iiiis act.
V'tli. D.S'ille'.'S -h;!!! )i;‘V two iiuu Irt'^-l
:’>>=• tW'.'M’V Oei- -.‘HtUm on til.-
.-u-Mi'i •' .ill lii.'uie. 'vcrv !>jr
y
pfUjers publishiiui in the Oontederata Stated,
hdiles. or rwlijriou? trruMs. who selU or oNev^
to pell at retail, yuiod, ware.s, or other coin
niodities^tra^cliny rt’it!* Ir.H s/ood-- frooj piacn
t(* place ill rue street, -n- rlvrouj^h d^Terent
parts if the oontitry. shall he deemed a ped
dler ntider th:s act". Pi’ividrd; T.hat :iny ped
dler who st'P."-, or o!i*!i:» t' 6i*li,dl~'' ^oods, lw»r
eijTii ir dotn*i-;ti^. by »ne or !nor; ori;'iiuil
pie(?e»:i or paclfiii.'‘’> '"«e time, an'': to the
pe'soii or per-'O.M.' ;ts afor.*»-,i‘-d. ih; !l
o:iv oii > hu'i'.ifc 1 'ioiims^ and twu :tnd a
!i;Jf pe.r f*oMt. ••ti ‘i'e und :i:iV
-]i . li>v\%.b V -.hall
tbat the ata^ement or estitx^te of income end j teoant to tlie j'ovf-rntncnt h? a?id for the tax
proike rendered hv tke tax toayor doea not of the lessor on -aid k nt. and the roct;,ipt ot
' ’ ‘ J I lessor
co.itain more than four-fifths oftlj^ trn*i anl the tfovomnnint ofa. reli a?e tbe]e.ss(:
real amonnt of his taxable incotne and proiit^. • frouj s. il obli*.':\t:; 11 to include ^.id leuti
then the tax pa.ver, in afldition to rhe income ; kind ii; his ciit f-t iM.conie, nnd ;li
tax on the true ajnonnt of hi? income anki chr.r-^.? the tena-^i tro:n p«
ptofitj? Jigwrtained and assessed by, fite le-jto tho lessor.,
ferees, shall par ten }ier centum on tliej - 12. That every i iriu-.r. p’;
amount of eaid inconie tax, and the a«6es-or exhibit to th;- on or p'* ^i'4; isi
shall be entitled to one fifth nfftaid additional j March, f^ighteetj nu ir^' nwi sixr-- ,
ten i>er centum over and above all oilier lees > cuuni ' it:» •> «! • ir. -j . --u-rl.t.,
• n W!i • jewel-v -iviil p.i»- :ii .
ji; ri .i--' ‘d,ip. H'lio d'stils i.r mann {dolhii^. : wo .••nd :v iiJiTl poi c'ntuni oii
'I’ii t'iri li'tiiors for ijale, shall I»h rli-* ;fo>s sales, rin' S \ ^ij'-on ped bers
la,
un.b-r th.s act: l*rovid. d,. j i'C dcr^t
\ .ii^iill.M-' •M*iVuit, f r in'neiy | privih-i;e, fo !
, .-^Uail pav sixty il 'llasv, and al''0 ' ^jaiJjei m tli»-
CV ft
>'T
!i; V e>-!its oui ^'dl.in !>nthe first ten ^all
an i i\v.> doiiars pof* ir-dlon or uH spirit? OiS
!u'-voii! tiuit qn.;ntity.
IX. .v»Ts sluiii pav 'lie hnnirer dol-
ar-^. and two arid a half per centunj o}} the
/ s aiii'tunr of all s leh made.* Every per
-on vv!i ! luaiiufactun s feruKinted li»jnor» tt
.•I’lV •'..uau or di'scription tor --ale tr->!u mall.
vvh-iHv or in ;*e leeni»''J .a briMVvr
ii -ier thip Avt.
>■. a l:ix
e ;.aid by
,.pon t;iu ]‘('r> aiKi
vai h in^iiv ;diiiii •'Mi-
wiliiout re^ui'd n>
:»iace at wiiiCif ii.e ?-a’ u‘ i.- eoinJucted
XXI. Ap-tiieeitriv--i: i!! !>ay fifty doil.ins.
and two and a liulf ]»ei' centftm on t!te irrnjis
amount of sale?> made l.verv pei>«on vviio
kfej>8 a shop >»• building wliere ole^^il•-ini*^
are com})oun'!* 1 orpri‘parfd accordin'^ to
pre’«crit>tions of ph>^ielans.* and sold, siiall
bf reirard«- l as an a(>otheca’ v utder tir.S) act
XXII. l*lioto^r..j.|u*rs sji ,il pay the • un
of tittv dollaV'^, a’.d t'.VO ,iud ;i halt por cou-
An>
» )t“
‘Hotels, inn?, taveriif^ and eatitij; hon- j rum on tiie^i'o.-s;0:!ou;;lorsale>m.-ide.
-ts li>.' clas-^'fit'd and ratv-1 aecor^ji:j;jc | pt-rS'-n or pv*r>on> who make for sale ^
t" iJie Veil! tv rental, >r if not rented, aee-ord- | graphs, ai'.ibrofypon. d;i'_nerreoty prs er j>;c-
ir'ir t • t'i ' estinuited \ alue oftheyenrly ient- j tures on irhi^^', nn'tal. j>aper. or uiatf-
of the ho’i^-e tU’ pt vpeity o*eu;)ied or in- > l i-.I, by ttie action ot ii;^iit, sha; ■ be repn'dcd
lector the specitio tax tor tlie year, einlin^ j fended to be oocupied ut> a Ijotel. inn, tav-1 .v plioto^ra}»her under thi.-^ act.
on the next thirty-tirPt ot December, and | ern or eating houbo, as f'dlows. t*»-v/it: In; XXII1. Lawyeis actiVdiy iwijjaged in
such other tax as may be diie'upon sales or wi,ere tlio afttiai or edtipiated rent i practice shall pay tifty doljurs?. Kvury f>er
recei}>t,H in such bni»inesR, at the time ot | «hall amount to or more, they sliall | son whii-e biifiine?? it if. f'r fee or reward,
such registry, as herein j)rovided; and the constiture the. f;i-$t ci iss. and pay an annual ! to prosecute or def‘*ndi-can!>»*R in any court
collector shall give to the person niakii'ir. >ii:u of ii, c;ises wiiere said rent -hall j of ]{..cord r other jndiei.al trir>u al of rhe
such reiiistry a copy thereof, with a recfipt ^ Ik> ;iud les..? than ^10,000, thoy shall ' C ‘nfedernte or of an\ Stat-, *>r ;x>v’
tor the amount of tax then paid. | consiit .'.te il.e sec *nd c!h"S, and ]>ay an an j advice in reUtion r » causes or itf,itter petwl-
3. Any person iailing to ninkc tlie. re^i^- . nual iuui of :*r i in caoes wh-Te said • inj th,*rein, ph;ill be leemcd t.» Oe a lauyer
try, and to }^y the tax required by the v.re- j rent (sail he 4^2,fx*". *ni Icfs than witiiin ih^-* tiieanintr of thiis act.
ceding section, shalK in addition to all other j tfiey sh.sil ccn^tirutc f’se tliinl cla"'-. r.nd pay X XIV'. Pb>s’>ianA. snr^reons and donti«ts
taxes upon his business imposed by this { an aunn.Tl c-nm of :^2io; in where said actUHlly en}ra;^cHi iti practi*:e stiall pav Qfty
act, pay double the amount of the spec.iic ! rent shall he ;?1,*"•*, and less than ^2.5(K). j dollars. Lvt-ry persoji whose bu.=iness it i»,
tax on such business, and a like sum for ; they shall constiture the fourth clasi^, an I' for fee or reward, to pre.-crdte renieii‘'S •»r
every thirty days ot sui h failure. 1’=‘'' annual snm of and in cast*s ; perf*rnj sur^'cal op^-ration.a for tin* cnrv ot
4. Except where herein otherwise f>ro-j \vheie said rent •hall be le.ss thaiP$l,U'0, ; any bodily disease--r ailin;, siiall l»e d*em-
vided, there siiay he a separate re^n'?trv ' they sh;dhi’*aistitnte the fifth cla.>:i-. and j>uv ,ed a physician, surgeon *r dentist within
and tax for each business mention&d in tlie i nn annual sum i>f Every place xvhere thv meaning; of this act, .a. the case may be;
fifth section of this acU and for each place 1 focid and lod^in^^g, or Uxljxing^i only, are pro-| aud the ]>rovisions of para;jraph tinmber
ot conducting the same, but no tax shall be ■ vided tor an 1 lurnished travellers, sojouru- twontv ono yhall not extend to phvsiciajis
recj^uired for ihe mere storage ot goods at a . ers or Vtoardei's, in view* of payment iherrfor, who keep ojj hanl medicines solelv f(.>r the
place other tlian the registered place ot the income or leceipts trom which amount ■ purp>so of making up their own prc'.scrip
business. Upon every change in the ]'lac-j! to $oOM tVom that source, shall l>e regardeil tions for their o\vr> patients. The tax upon
as a lif>tel, inn ttr tavern under this act.’’ lawyers, p’iysiv;in!is. - ir^eouii and dentist*
XI. That every place where fn>d or r»* j shall be dcerne*! a lax upon the pe>*^»nal
{r^'hmen’s d any kind are jirovided for 1 privilege,, to p^id bv ♦,-acij individual in
ca'U tl visitors atid swM for cououmotion ■ the busiin -''. :*:id witiuiut reirard to (fie place
■^I'-^ri ;ii, HHvi every I'oarihiitj housedn which ' st which l‘>e s i-i eoiulucled: i*rov: ie-J,
:i!*re >hail be six hoard, rs or more shall b«/I'hut tiie p»‘ovt--io-'« of tiiis Act-bh.iil not -ax*-
, MK>'d ua i'Hting house under thi.s a*t. ply to pji\"^icians and snrge^ns evcia’tveiy
Xil. ibokfr.-; shail pay two iiundreil do]-' engiiged in the i (•i,f«-.U-rate scrviee.
iars. Any jiers .n whose bnshiess it is t.o ' XX \)nt\rct!o/iers sisall p.ty flttv dol-
lei'cliase and sell slocks, coined m-jney, j lar.'? ani] tuo and a i* lif p-.*r centum on the
ih^- furm •
:>p tiqiuv-deiit c.'* >1
C- Si. tilC vat*
' iinuro'l ,wa’;'li ■>
N'.V: uih- r
from house# shall bo subject to a dedaetioH
not exceeding five per e^titam for annual
repairs. '
II. If tlve inoojne be derived from any
tnannfaetniing or mininlj brtaine^s, there^
shall be deducted from the gross valne ot^
the pmdncts ot* the year: firat. the rent ot
the efitabliahmetit.’ and fixtures, if aetiially
rented aani not owned by the poison prose
cfiTi^ig the bttsinbss; second, the copi of the
labor aetnallv hired and paid for; thifd, the
actual cM=t of the raw matarial pnrthasft.d
and m.auufaetnred.
III. If the itkeonH) be derived ft’om n»^vi
gating enterpri.sef. there slviH be, de.ducted
frou) the grofts earnings, including the value
of freights on good« shipped by tlie pertson
ruMTiiUij the vessel, the hire of the boat or
veH?=d. if not owned by -the t>erson funning
the same, or if owned bv him a reasonable
•dlowsivjce for the wear and tear of the s»ame.
not exceeding fen per centum per anntnn,
and als ) the c:»st. of running tlu; boat or
ve-s^i.
IV". if the incomo be derived bit the lav
pater from boat r ship building, there
'ihal! i)--‘ deducted fnim flie- irros>t reccipt.s
•f hii (Ka-iipation, iiicluiitii^ tiie value of the
hip when iinivlied, if built foi Iiiniiclt, the
ro;-,t of tho lab-.r i*-tuaily hired-and paid l»y
hiinsolt\ iMid the ]u'iaie C‘»-*t uf the uiaterials.
if purchased by iiim.
V. If the income be dtirived l>v the lax
paver fro!?i the r»ule of nierchandii'e hov
tht r |>ropert\, r*;al '.i* per.'‘onal, there siiali
'oe tieducted tVoju the gross atH»unt ot sales,
the prim; **»f%t of t!ie ’property sold, includ-
insjf tho f!o»t »F trausjvortiititwi, »a!ari4« o!
del ks actualh’ paid, an J the rent of huildings
t.miployed in the inisine.';^, if hired and not
owned hi’ UiiMself
VI. If tiie income be derived by th j tax
payer troTU asjv other occupation, )»roft*ss’oii. j ,>f tiie. wheat, corn, oats, rye. bnckw'neat or
• inpioymci.t or biiv-inesc, tiiore shali */e ‘le- ri,v, sweet, and Irish j>otao'a.-', and oj !,in;
ilucted from thvi gro.-^s amount of fee>, con>-’ cured huv and f>di?r; also, oiie tenth >f tlie
j>«‘nsation. protit.s, earnings, or commi.'-sion-., | .ungar, niol.vses made of cane, eutto?', wool
tiie i-alaries of i lerks actually }>aid, and tlie j an«l tobacco; the cotton ginned uid j>acked ! Uiunx a .
reiV of th*: olH.-e, orX'ther huil-iing used In j j;i ;.ome secure manaer, stnd to!>ace» p,tripj*ed i^uirtcr
zu;r shall
]>er
and allowancef;: Aod provided further. Tn^it i
the asijesrtor nia^'adiuinliter oatha to re'eree?, ‘ ’
th^ tax payci’, and any witnesui before the
fseterees, in regard to said estiniHte, and !>ny
dedaeti»n elaimfcd, or any f:\cl in reie'.*'ne e
thereto, in snch form as theSecretury oftio*
Tro.a.sury may prescribe.
- It), (biall j/roiifc; made by any person, ; ru:. „ ,
partitership or eorporatioTi d.uring tiie y*-ar ■ hr v; : ir yf »d ii-• r
eightues hutidred and sixty-i Wo. by tl’-e pur-; iu cuit; >;.i-... '
ciia-vc wiviiin tlie Confederate Staf.es aiu] sahi, in t; ^
during the taid year, of ar*/ Ttour, >>rn, ba- th j paid ov?nra
c(^n, poi’k, oats. Iiay, rice, salt, or tn^ .p‘-d/'n ■ • •
mnt;nificti.res of iron, sug vr, mohii,s»i.- mad.>l -■ ” •
.*{ c .ne, butter, w'o(>ltni ch^tiis, shoes, iuiol.--,
i'hiok'* . and ct.Mt >i: cloths, a'tax of t-^n per V
cei.t.iiu faiiuil be levied and colleci'^!. to i’,'} .'T-, t
. I . • 1 i* T t ^1* * 1 ' Cu .ih Iff a . -I ’ »*«.
paid on rhellr:-t day ■>! Julv next: 1 rov,flt-o. j.,. ^,.5,1 .
That t.iie'tax intp'^i'ed by this seutiun shall j,, ^
jiot apply to pnichases and sales inatu- in ,j'-
the due course of the regular retail husine-s, irems*-.- li i- m;- i
and iihalJ iiot c^>nfinue beyond the j-resent j the ^^'r
ve;ii*. , scribe d in ottx-i’ c- cc f l
11. Each fartner and planter in the (Jon-! sncc oJin?!: fio or, e- .
fcd.erate States, ;ifter re.serving for his own Nluridi:: r.rcc--iiu ^
use tiftv bur'Iuds sweet p.itatot’t and fift ;,' aiat.u and > t.
busiiels of Irish pojatoes, one hnndued bvish-: In'., . tetj-
'*:rvicc *if till-oud
- : Npi.r
!•>: .li
J Hi t ;j
, iv
L‘:
'tie
■ T r>
b.
; hraBche!>—e;
els of the corn, c*r fii'ty bushels,>t rhe wheat
produced in the yin*sent year, shall pay and
dtdiver t(» tlie Ooni'»*derate (Tovernnu rir. of! .
. , ^ 4 ' I t:ixes in ki
the proiluetf ot the }»resent vear, one-tenrh
'1'.
ttr-« Air rhv
J ,)‘f!
• I-
■' •. ot
J, r-
‘ ■ * ■>! i lue
tc-lit, tc, he
.■ ■ ;xt
'• : . r
:• i>i
- •■’.i'.' :ja-
' '• ■■ Lj'.i)' y
i}
j iie 0(niuiut“ ot
^ iihiit
j.r^
«L'h
• Vtlii,: ;■. . .. •:
i-.'c ruvn
; ul: Uiuli.'j' r
■ v,'..T s!i Ji'iivjiie tlie
•.r’r '..i j ;.V1 .'J* in Ui;u tvfg
^.ii' a'x- ; >-1 • j’.i rt^r-
A . ;.r
n *0
t..c
c i.-
f’
r.c Ut
I 0.’
llit- propi (• p'ti , r .■;
(If.liverin-.'- ; :
Seeo T.iry oi’tin' i _
i>ei’.':U- , by if .i :.ix
-■ ny :
and paeked in bo.tes, to be delivered Hy him voucfier wiih ti;c chi
, J ti'iv iirtiiy, lor
* * I - -i ■fine
i :(>.. ti'.X ci ■ - ‘ -U;' ’■ -ill
.. ' I. I,
;• i ' 111.' >; ,1 ^
1 I, U:'.ir S il'- ‘U hjii
■ Ul.'ii s..all be liltd ui i
i.-ui.cCt'-'f ill his
on or Ixd'ore the first day of March in the aceeuut, and u. Cv*py 0! i.. .^ itcc.ft -! '.i. ut rar-
next vetir. Efich farnier or planter, after 1 by the c-ihoiaor i.:> the iiuauyr stt»
resorving twenty bushels of pea>? or bfiaus, the po.^t qnurtcs-ui > :e/-f : cc , u-t s ..h.nge
but not more thati twenty bushels d* both, ttr receiving
for his own use, shall deliver to the Confed- ih - c -i* c i.uiy ..u r.ix-piiyer tiie
nsnranee I i,.i;atc Government, for ius u^e, one tenth cd'
amount of looses j*aid j the peas, beans and ground j»eas pr.>luced
lie yoar. Tiie income de- ! and gathered by him during the present
the husinojjg, if hired and tiot owned by
liinie-elf, the cost of labor actnallj paid aiid
not owned by himself, and the cost of ma
terial other than machinery purcha.sed for
the uS(^of iiis business, or to he converted
into somt) other form in Jhe courseof his bnisi-
nc^s; and in ca>'e of mutnal
ci-mp.inie^, the
!>y them during the
rived from all other soTjrces shnll be subject | year. An soon kS the aforesaid crop.A are
r .t no deduction whatever.. X>>r shall tor-1 madt^ ready for market, the tax asses-or. in
eigners l>e snbjeet to a h\x from any other in* I case d'disagreement betwei«n him and the
arti«los winch it :qj»ciitv::
to psy and tichv' r ?i.4 u
Govorijidcuv. ihe !. ..'T
iifcble 4or ;ae chII cu- -o
iiij« oii'c, .‘Old -Ui? act' • I
iu^ that, aiLcr pv-” ■! ui
bift Joss, the re.-i J jc has 0
s aua KV..ICU ti is buuiai
t.ii tu L-’uKticrato
i^uiiiicriuasltr shall ut
J .1 ttio ;t; Lm . . j jiC' U in
ii.U i.'it; iU iC Bv oliOW%
:i * u3 oi/.U uUiiy'Oida-
.c-'. .Tt.a to lilt dis-
of conducting a registertid business, there
shall be a- new registry, but no add>'
tional tax siiall be rev^uircd. Ujkm; the
death of any }>erson conducting a husinc. s
registered and taxed as'.herein reipip'* i, . j
upon the traiu>i'er 01 tiie business to anotiicr.
the business ohali not be sutijcctfd t . u’ •
additional tax, but there shall l>e a tic
regibtry ia the name of the pers(»n antiK *
ized by iaw to continite the business.
cotiic than that derived frt»rj p'^operty own-| tax payer, shall proceed to e.stitnate the same tributiLg ageu'.j^ lui cvic^uceil uy tiieir reeciptg.
ed, *r occupHtious or emjdoyments pnrsuoi | fn tire toih>wing manner; The asses4«»r ar:d The s-tid po.-i. ^uur^-rmajter tfar.Ii aisy btate tb«
Uy ‘he:a .viihiu the Confederate Sfattiij, and j the tax paver siiall each select a disinterest- ai-'couDis 1 t!>.c uUift.Narj- ttr « uc'^ivuijj troa
in (.i^timating inco»Me there shall l>e jnelud- j ed freeholder from tlie vicina^re,^ wIk* nu)v tmu the arncies in of uxw m
ed the valae of the estimated atmual rental i chH in a third in case of a difference uf o at Ins d.ipv>t,s»iid iu >keuu;uui,ioy r ■poriol the
V ar niaj
post quar-
Kind
■fyre-
ui?>ui-i tax c-j;ieptiT
r .'e uir.f k-.^rr.:nt aa-
i tak . 1 lUvVe. K,
; i cii.i.1 iiiX a*
5. That upon each trade, businctis or oc- , I .ink iiolet>, or other secur;tiefi, for theni-1 amount of ^a!es. '•,verv peiooti who
cupatiou hereinatier named, the tollowiii- fUes >r others, .r who deals in exchanges is-iis at tvtail con feet ioi.,.irv. viweetmeat^j,
t&x^ 8 ai be levied and paid for the year relating: to nionev, feliall be «leemed a broker, condits or other confect^^, in any Iniilding,
epdmg on lue thirty first of Decemi-er, -inder this ac^.
eighteeti hundred and^sixty three, and tor j XIII. Commercial brokers or c'^mmisHion
each and every year thereafter, viz; . tnercharits .^haM pay tw hiiiMred dollars.
1. l->ankerbsliall pay five bundled dullars. j aad rv.’»i ;ind a half }»er centnni u .•:! all
Every person ehnil Ije deemed a hanker | ^los made, Anv person or tirm.'exce. t
within the meaning of this act who kccpa a
place ot buBiucfeti wiiere credits art > ojui.;!
m favor ot any }>erso!), lirm, or c- ri».>* h
annual hire of all slavf>s not engaged on plan- crops n* hereis )>rovitied. Thev shall ascer-i
• i- 1 . • 3 • ^ . ' . ' . , . , i s;uu c.'-tiuiriie a.-r i-. :
tatioH. or taring, and not empioved in some tain the amount ot the croT>s oitherbv !tct;».i]
. . . • I •. X* 1 • 1 J * . * • uiuriaiiu 10 t.r Jk
or ocfuj>atiMis the orontAut whicii . n;. a^nrement or by conijmhrn; the contents lor^ard the - > i. ?
-iro taxed hr incotne under this act. When I of the rooms or houses in which they are ;h crcdit ia s-ai-.-tu. -1 . .tcj--u.iu, ,oi a-v.d
:he inctmie shall be thus B'^certained, all of I held, when a correct computation is ]>raet -j p.)j,t qaarterai:;.-.v.i: luau uu_>' pi^rtial
those which do not exceed five hnnflred dot-1 cable by isucti a method; and the apjvrai'^ers ! paynient of said i.is la i^iaa naui. be euui»rscii on
person
a whoU
V" it is.
alo d.'a’er
a^; tlie .■i.^renr, of
' I
th.
ii g(v>(-;s, or M.
: of nniij’ >k.
La d oy . 'iu-
!i’r.:;ago, I'u iiic
=u.acr
'-t.'
‘•. Kl K:-
‘‘■i:- Act.
'. Tvh;u-=-
.-.M l •. i ;
1. Ar;\-
*'r re tai;,
• ^^haii
this act.
puiciiii,.
K!S,
go ,r \v--,
‘. ro,*t hire or .'-v
diai! i-e doc’iivd
>er -r Coruriilsion mercliHat
•• siiill pay filVy di liar-.
pr-r ra>’it. o a.ii
wi'oS'^ bu-::'.'C.ss it ih
; s, or r ^)h*;co in
^J>-,^'.:ned a tobacu- nis,
B .t re^'-.-'tvred wlioh
by the deposit or collection of moiiev or oi-.b*
currency, iind by wiiuiti the :-;ane *r ,■ Ir
pari tlitrcol snail be paid out oj' re!ii’. --^d , '■ c
upon thedrait, check or or>ler of .-uch ci\ di :r .0
torj i*ut uut to inciuUe any j.vnk iv .■ d” i : ' •
thorized to issue uotcjb as circvUai''’;i, nor '.'i
agents for tiie sale of luerctia'idw'i: for ac- r- i:
count oi producers or munntlicturfrs. ' c .n-;
U. Auctioneers ^iiali pay - fiitv ciolh’rs '
and two and a half per centum on the l-'-'os
amount of sales made: L‘rovid»id how;'. r.
That \ju aii oaiiih at -.uction of
ritiefc for money, thu tax shaii u- ..::c founn
ot one per centuTn on tiie j^rons amou.j’, i j
sales. tVery poraon .shao deeui.ri .Ui
auctioioier, within the meaning of this aci,
whose oceupatioti it ia to ofjLer pr.pert^ for
sale to' the higliest ur best bidder at public ,
eutcry. The tax upon the auctioueers sh.Ul i*l'
m the business, wivhout regard to tlu pJace ■ di - T!i ^ ''1 ^
at which, tbe same is conducted. ?x(.
shall he rotjriirea upon a.ict( ..ii sales >0; ti ,' "
tor deaferts in a luisiness regioieVed an !
ed, ano at ilieir piaces.uf buoiriys^, _,r np ».'i |
official sales ai auction, made by judi-jial .»r
executive otiicerb, or by personai represcn-
tativcd, guardians or committees.
ILL. Vv fiuiebale dealers in litpioi-a of any
and every ueiacnpiiun, includmg di.stiii,j
idpirits, lermeiiJed liquurs, ttnd wm. s of all
kind!., siiali p.»y two hai.ured d-diiird, and
live per ceiilam on tho
siiall be rcirarded a confec-tionor under
*iiis Act.
Sm;. 6. .Vnd every person registered and
taxed 1:1 11. tJ ■■ ’iiroi^s atnount of sale-s as
ajoresaiii, s;,.dl be r- piiro I, or, the tir-t dav
’f .Jul\. >•'
lo mv'ki' 1 .1 or
ruhvd
rY,t:r-n
lars per annum shall be exemj>t frotu taxa
tion. (>n all income# rec*‘ived diiritig the
vea? over five humlred dollars, a«d not f^x-
cei-ding fifteen h«indred ihdlare. a t.'^x of five
}K*r cent shttl! be paid; on all incom«i» over
fifteen hundred doilarB, and lew than three
;hou(iand dollars, five }»ercent shall be paid
on th« first fifteen hundred dollars, and ten
}>er cent, on tiie excesa; on all incomes of or
over thro? thousand dollars, and lesa tiiao
fivij thousand dollars, a tax often per cent,
,-rhall Ihj paid; .*n all incomes of or over five
liionsana dollars, nnl le-s'^ than ten thousand
dollars, a tax of twt^lve and a half |.H;r cent.
1 sixt\-tiir*H3» I "'hali be paid; and on all incomes of orover
the’a^^o-'or of |‘''o thon-Hud dollars, a tax of fifteen jier
.ill' ■
I
fof '
d.r-.'4 th-'
,!...
,tv-!
tl
:d\
H' .oltiit '■•T >;Ui ’i -alfS ‘ '
r'roni the - of ■ t'i
' d ;v ..f ,1 i:n c«^:. t ell. f
••t e, inci t- VC, id at i den 1 a;; I r
' .loi.tjis, or w.tiiin reii c-‘Hoc’ '!- of
tiic r.id tirsf .‘ay >f[divi.lend tl:
in‘d t-i.xtv-tnrcH*,
f,- *i
the app>rai‘^ers ! payment
s.'iall then eatimato, under oath, the «]uantity I said estimute beijrt.* dciiVLriii^ iaj to tiio
and quality of said crops, including wh>lH district liis collector jia ai.jic.-!aiu aui the receipt
may have been sold or consumed by rheig*'^"^ fciuj tucivi *r i>y ci:- iistri-ji tax
producer prior t« said estimate, wbetiier | hen the
gathered or n«>t, and the value of the portion
thereof to which the government is entitled,
and shall give a written statement of the es
timate to tlie said collector, and a cC^py Qf
VticlrB tiiUf. coiifotcti ihiv>u;:h ti'>j p-.ijaient cf
tixts m kiud t»ave ‘oeeti TC'civtid at thp depot M
aforwjaid, tiacy shaii br ui-iiributcd io the ajjeais
of tiio becn taiy ui the iH.-a'ur_;, if they C'ja.'^iist
of c-otton, wei I or tobucco, ox if ibtj be suitable
the ™ije III the prodneer Tl.e said P™in-l4,„„ fte,»n,Hnsuet
cer ehi.ll he required to .lel.^er the wheat, ,1,5 Scer.-tHiy ot W ,ir mjv prescribe,
corn. oat,-«, r\ o, barley, btickwheat, nee, peas,- ;^5tiouId ti»e tsocrct. rv ui W'lir tiad tbat nome cf the
bcanft, cured hay and fodder, sugar, niolas- j agricuiturai 'produce tatio paid i.j and .smtabit lor
Sec ot cane, woi>i and tobacco, tiiusfc* be pail | tui'aic.iind su:!.;e 1:^.-; bcn or wiil 6? dtjpos-
as a tithe in kind, in such form and ordina- jitc.riu j.iacc^ nijcv u oe u.-xa etcher di-
ry marketable condition as mav be n.sual t reot'ty ur iuaucciiy t..r . .
not be estiin
the piir}*oSi s of tiiis act. ALl perpons
give in a‘n efiiirnate of their income and pro
derived from anv other gtjurce whatever,
•ind in doiiVi; so sljall first state tho gross
a iionnt »f their rcc.ei}tt.s as individuals or
oienibers of a firm or partnership, and also,
a:t\ f .
nn.;t*r
niio r*,-'.il de.ilers •.sh.d.l ni t be taxed a» to-
h:%C'*-niar.H.
V . Th ;;;?res -liall [>-.v 0 vo hnnflred liol
lice per cent, on all rcceipta, which
I
■ ^
iiTan, ;s. ;.!ay8 or .crform-
~ -t ir".;iidiT;g halls rciitcd or,
aby f'*r coiicfits or ti-s M^ricrd t
J: ,)■■• ic.'a- Ied us r. tiiC j
i:.s ,-t. Eai*h circus shall }>ay i
:i ' SI
^ .’C
:it’o'r,
*i’iiy, eigM^ .?*
a Ijct or ^'s ;n: \ to *!n. a^^-r-sor ■>: -i.e
I »-trict of the gro-;s amount of ?ui h s.ilos
made :»,■ .ifore^ ‘ d, with tbe amount d’ tax
■■»h’'di lias ai ;rtn 1, or >hould ac'.'i uthcre-
- h!i.h -■ t ,d.,io firiv.- Il l- \: I rhcr. .•• a
'! ■.-!-rat’'?‘. 'unl-'r ■.•i‘h >r a"^; eat ion, in
oi t/ianner '-luh* I'o'.‘'■• t-crih; d ov thv; jst.ite i)art-!cnl trly each iteni tor wniclrade-
' •n.!n^,;!ot. r of Ta.vsh,l, : he •-a ue tn:o | iu-ti.ui is to be made and the amount to be
a id coriect. and oiiall a- the same tinit; as dodiiclod tor it: Provided, That tho income
aforesaid, j>ay to the c.dh -tor tho amount
d’t3xes thereupon as afui^'aid, a id in «!e
fftuit ther«Md’r,h;.!l pay a penalty in double
the ainoui-t of the ta.x.
Sko. 7. That upon tlie salaries of all sal-
arod peiwxis . rvbig in . ly c.ip.icity wjiat-
.*\'er, (ixcopt np j’l s:i!ario -d j'er v>:f;- in tiie
•nilitarv or na 'al =trviisj, there siiill be
l.-.vifd >r.id collecte d a t.is .)fono !^;'r cejr im
r}’ marketaOie conoition as may ne nsua) I reotty ur iuaucciiy t..r . . ptirpusod, iio shaft
in t'le section in which tlii-y are to be deliv- cau.o liie aauic to i.ie .'■uij. la sacii tuaar^ as he
ered. and the cotton in bueh manner here-1 prcsctab>-!, an t rr.o j is yj such wte shall
ii-a-'i.y -:i i>.e l.'oult.'iera:e
r, the Secretary ut War
ny tl. 11 woUiJ
ar-.‘
eived
nt. hall be ]>ahl. All ioint stock compa- _ . _ ..
O'ai.d c*“rpor,»tio!)S sf'all rcdorve oiie-teiifh-| inbefore provided, within two months from j he paid mio lUe
rhc annual e.irnin^jf!-, set apart for divi-j tiie time they have been estimated a.-* aforo-j csUooia. «•
gross amount of
lO-vs
UUv t Cl qore than three gallons at onu time
to ti\e 0 me purctiaser, suall be regarded as
a wu^.>jaie dealer iu iic^uors within the
mefciun / oi this act. All perfeona, who shall
sell or Oder tor sale, any such liquors, or
winea, m quantities less than three gallons
at one time to the same person, shall be
re^wded as retad dealers m licmoru.
Hi.riii' 7 including
liquors and wiaea
dini™ « hundred
dollars, aud ten per ceutum ou the
ftmount ot all saieb uaacie.
V . Lietau deaiw pay fiifty doilar«
and I wo and H halt pbroonium on the gross
ainouni ol salets luAOe. Kvery perB* *u wtioee
ontujiobt or occHp*tiou :t ia to mil or ofier
»e'i^tocer«sd t>r any goods, wares, inar-
cnandixe or other tiiin^ of ioitpgu' or do-
pioductio.u, iu loss quautiliea ttian a
Wttoie wriginai piece or pacitsi^'i t»toi»e time,
to tke Miiuc (not including wLuob,
Iu*uo *a,>«4iaii b« regard«id
n «»iriift *
d a t.i \ .){ ono por ce;i
,ri the gros.H amou it* .>f s ich salary, sv'c, :i
undo’- :h;,s ,-t. Eai*h circus shall }>ay j oot oxcoeding litteon hundred doiiars, and
hiiiid od d'dlara, a/id IX tax d' ten dol- | "^wo per centum upon all exoess over ciiat
fur each exhibition, which tax shall be I amount, to be levied and collected »at t,h>>
end of each year, in the manner prei;crii>od
for other taxQS ennmen'fed in this Act:
Provided, Tiiat no favus sii ill boimpoi»ed l>y
virtue of this A£:t oji the salary of any pci
i^on receiving a sa'arv not exceyding o>ui
,thoii-.viid doiiars }hu- aH/ium, or at a like
r.ire for another period of time, longer or
shorter. *
Skc. 8. That the Secretary of the Tixiasn-
ry shall cause to bo assossod and ascertain
ed^ on the first of Jannary next, or as soon
thereafter as practicable, tho income and
profits derived by eacli }>erson, joint sttxik
lar
p.'ii I i»y the manager tiiereof, P’rery build
ing, rent »r space, or area, where feats of
ii *rsem-i:,t*hl]> ft; uc ..Satie sports arc ex-
!io ted sliai; ' iHgaido* a» a circus under
avt. Jiigirhjrs and other persiMin ex-
fifty dollars,
sleight ol
under
made
in ono 8»;nt3 shall be hold to authorize ex
hibitions in another State; and but cue re
gistry shall be retj^uired under this act to
authorize exhibitions in any' ono State.
XVI. Bowling alleys and billiard rooms
shall pay forty dollars for each alley or bil
liard table registered, which tax shall be
paid by the owner thereof. Every plsce or
bniklfng whora bowls are thrown or billiards
pLn.ved, and open to the public, with or
v'/itiiout price, shall be regarded as abowi-
ing idlcy or bilhard roo.m respectively, un
der this act. * •
• >L"V II, Livery stable keepers shall pay
fifty doli^fy. A ny person whose occupation
or basinesa is to kaep Upr»e« for hire or to
Jyt shall be regarded as a livery stable keep
er under this act. • ■
XVlll. Oattie brokers shall pay anrigi
of fifty dollars, atid two and a half per ce'u-
tum oa the gross amount of sales made.
Any perBon whose bnsinese it ia to buy and
.toll auil 4^ in cattle, horses, hoes ^ p
rniti profit upon which the abr.ve lax is to
be imposed shall not be deemed to include
the products of laud which are taxed in kind,
as h‘'.roint»/ter de-icribed. Provided.further,
Th.at iit c:v3e the annual earnings ofsnid
joint stock compatiies a|itj corporation's set
af»irt !!6 if'I'csai j, siiall gi^'e a profit of inore
rhan r,en and less than twen'y per cent, up-
>n th ir capita! .-it »ck p:dd in, one-eighth of
saui ourn .?o set. upart shall ho p^id as a ta:
to the collector aforesaid, and in c:vse said
mm i-n isotupart shall give a profit of more
th -n twenty por cent, or their capital sN>ck
paid in, oifB-sixth thereof shall be reserved
and pnid jw aforewvid. The tax levied in
this section fillafl be oolloctod i*n th« first
day of January ensuing
y. That if the as essor shall be dissatisfied
with the ofatement or estimate of incotne
and profit derived frotn any source what
ever, otiier than products in Kind, which the
tax payer ia required to render, or with any
deduction claimed by said tax payer, keshall
select one disinterested citizen of the vicin
age, as a ref eree, and the tax payer shall se
lect another, and the two thus selected shall
company and corporation from eveiy occu- call in a third, who shall investigate and de-
pation, employment or business, whether j teruaino tho facts in reference to said esti-
registered or not, in which they may have j j ’ . .i.
been engaged and f»ora every nivofltment
of labor, skill, property or money, and the
income and profits derived from any source
wliRtever, except salaries, dviring the calen
dar year p.»’eceding the first day of Janua
ry next, and tho said incor*ie and profits
shall be ascertained, assessed and taxed iu
the manner hereinafter prescrib«d.
I. If the income be derived from the rents
of hottsea, lands, tenements, mantifacturing
of coal, iron or other minerals, there §hall i>e
deducted from tho gross amcmut of the an
nual reat a sum sufficient fof^ the nciceBBary au-
uoal repairs, not exoeeding ten per centum
oa »»id rent wxoept -*b»» rent iktrtVeid
:aate and deductions, and fix the amount of
income and profits on which the tax payer
Rhall bo assoBSod, and a certificate signed
by a majority of the refereed shall be oouclu-
isive as to tho amount of income and profits
on which the t;^x payer shall be a8sos»ed:
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 asisesaor shall select
three referees, who shall nx the amoaut of
or niiiiiug establishments, tixtured and ma
chinery, luilis, cslt or >»i^-or rgfas' wimH>o na*«s8eti t'l'om the bestljirtdetffte they
/*!• I 11*1 fYV* n A*« 1 n In ^ a a n Vk 4-I rv o it rl a .ji i .
incoi^aud proiito on which the ta^ pajV^r^^j^pg wituossea in r^ard to any i
can obtain, and a certificate signed by a ma-
joritj of said referees shall be conclusive on
than tho estimated value of the portion s-
tbresftid, to bo ci»l!ected by tho tax collecj;or
as hereinafter prescibod: Provided,^lie gov
ernment shall be bound to furnish to the
prinlucer tacks for the delivery of sucii arti
cles of gra'n as require to be put in sackt^
f*r transportation, antl^hal! allow to the pror
ducer of moiasse^ .rhe cost of the barrels fton
iaimtig the HHtne. The said estimate shall
by conolnsive evidetice'of the ainonnt in mo
ney, of tax due by tho producer to the gov-
erninont, and the collector is herrby autho
rised to proceed te colLvC the same bv issu
ing a warr.uit of di^^trostj from his otfico, un
der his oiguature, in t,he natu-e of a writ of
facia-'i^ and by virtue of the same t»
seize atid sell any personal propeity on the
prem'-sus of tiie ta:^ payer, or elsewhere be-
loriging to him, or so much tiiereof as mav
be necessary for tho purpose of paying the
tax, and the additional htty per cent, afore
said asd costs; and Svaid salo shall be ra.ade
in the manner and form and after the notice
roqairod by tho law*^ of the sovoral States
for j r.dicial sales of p«>r3o^jal pr«:>porty, and
tko said warrant «jf diatres-s jnay bee.xecntod
by tiie tax collector or any dej>nty by nim
appointed for that piirpo,se, and the do[»uty
executing the warrant shalLbe entitled to the
Jiame fees as are allowed in the respective
Statew to sheritFs executing writs of Jie^nfiir
das, said fees to be paid as costs by tlie tax
payer. Provided, that iif all cases whore the
assessor and the tax payer agree on the as
sessment of the crops, and the value of the
portion tiiereof to which the government is
entitled, no other assessment shall be neces
sary; but the estima*^e agreed on shall be re
duced to writing and signed by tho assessor
and tax payer, and have the same fwrce and
cfiect as the aeseasinent and estimate of dis-
iuterostud troeholdors hetoinbelbro laention-
ed., and two copies of such assessment and
e«»timaie thus agreed on and signoi tis afore-
rirtid shall be made, and one doliv-ijred to the
producer and the other to tiw collecti>r; I
provided further, that ihe.Mwes^or ia hereby
authorised to administar oathB to the fax
ceixi or'tEc hers?:? reqnirea~to”b^
made: And provided further, when ^gricul-
- * . -4 w L rr.. tural prodace in kind is' paid for taxes, if
ci'ota-
i.ai>aiii
(ilstrlef^ Ox' ioc.ii. Ui-s Uiu yaiu- »*>aid:;rui-
cletj spociticfi iu auid ^;.itiuiit-j -i>i ctqairctl jfl
kiaJ, aud ; axi uiouoj- vaiu^ ,= iraii oo dii.. ou ib-j lirs:
Uay ot ii» (‘■■iV.a ,uu cvcry year, aad be
v'Oijf'ctei 2s syon t. ■ ^t *r ; ri'-i-iicatjic.
It. i Til'^ c-StUU.i!b Ui liJCwiilO.'i iiiiti pfiificS,
otUcr than tao^. ^ -j.-',!- la k.iuu.-aua uie state-
luonfs or t ills i:-' . ,■ . . it of sptviiiio f«x
•^a occupat»>iii, ai, j s, bu nivss .»ua prut'.'S-
8ion^. f»iiU ot f.iAc.s v's i.r c..» oc.iciiv>Ji’-
'.il by til® a‘ i tj.'j c.=»i, ctjr oi th'* uutrict,
Wiio sliaJl give >-iru ,-i reo-;p: ior l'ai .sutn“, uiul ttie
snid i«3cs!ior .suau di'3 uia v, ‘-«.'!pt wuli li.o c.iief
r;ix c*,>hf.ccor ut tiie irt ..r. a.ia iue cjileci'jr o’ tlie
di.^*r»ot, s .i>l ■ *,m.i st '.••.uoii s or bill.'’,
in.i 1 proc cU to >1. -i I •..• t i-;xj Lue tas
payci’. iii; lU'JiKy ii • V,',- u oc paid
to tliti cui,i?f t iX coilee .i > i tUe .StAte, h^cO'M’
[»-.11' i by t'ic .i:_, ■til. incurs ur uiii> nor*-
.aid. uoiivcrcd oy ■c.^.c:k'Ui to tae dirarioi Cv*licotwr
as aior-3saii.
lo. itiAt o*cry p«ii:>j«i ill', ', trvt:;tC!j, guur-
viiriii, tutor, cur.»tu;' exocatur I'f ad'
uiiui-tr»u»r, oc iw. itui'.at,. aaicy i.j i^ct^ wr luo-
t>r, ol auy persou or p- > la*, wii-.uaer rojidiug in
the OjiU’*,dura.\, ■ tjul, •liU'i f*v -ry receiver
tn cKanci i-y, c. j. i .,.,i u * ■■ i -r ■> Jii-j.- iii aay
c;mrt, .saai? oj ,:io d nag oi alT
,urm act3, ui ..Luis H-.-i t.ii,I.?, i; 00 rt!|aired
tj 00 do.ie u ordLr to t;
1 tlV J ^}! '
couu'ol ana tiio -
-shaii Oe indeiJiiiititu
for aii p'.iya!i.at3 oa *i\
apccidcd, aud tjy i
due froiu tiio esiice,^j.itii».tuia uijjcy, or proDcrty
in their poiseadioa or auder iti.iit- oonfcroi.
16. Tho iucoiac and uioaey.s of toipitals, aitys
iuuu, churclies, sc&y-oid aad ci'tjCjrea shall b«
sxempt ifoiu taxation uadcr icro provisious of this
act.
it. Xhat tus riccrcij\ry ui tLe Treasury o*!, aad^
he is hereby autaorixod. ty tiiuico aii ru'v>s uisd
leguiiitiouS UvCe.Tiiafy iii t.ie opc.'^ar.ion of tftis act,
dad uut iacou.'idt,oat ti-Jio.v
1-8. i’hu sUiiii b.-o III I. , . t.jr tn,■) years aiDor
ta^; oxpiratKju ot tao pn - .« , tr, .'nd »l:c
isrcia impodiil tor th. p..^ it sti.iii bo 1?-
icd i*Qd I'm ic:> J - .tii.-r io t*ia
‘itVS'D.k'.r aad tcr'il U-..•••:> p j-;r , v i. .»y .t \tr ilie
»«.d tiuiC of £.\T ' Il . J uol ,-(l’ .!.■ b'?
vjooor repiiiXi 'd: Provii:il t.'»o_Uvx, c'J ^to^es,
lint, Vool. K^fofi, tob"-c- >, » v.7 i^tfouita-
r U prtidactK oi tiie ;^r'*i! ,i . i nay jf* >oced-
i r I'sv.i, i;u:. 1 "t ioa ^
hi bi ,f ^
:i. - - ^*^01 ot t'lc moa-
aud-jf their
ui .Ui.xes thercon, aud
;m iUi.i avary person
jl liie ttXGj iioreia
! ;;; ju^ioic for ad t.ixoA
ir SIX
imr
fKfNrKb
El JT
Pfi«« fur the R(i
Mlvanee
F«r the V,>,t'iT f
of lincii f >
.*>^K .'juriT.
for 1-
• t
tJU'v will ,
ingty,.
.\uVBft j'- t;; H
From »n ter
will bfc »niarK t 1
the ' -r.’
IS pA,iti tor.
SticH of
p8r on tblf tTateai
remittances.
II
Att
I A
WILL atuo4 t-i
Cue.
FrouH’t at
•tainii euirufl' -1 t.
Oci. 17, IJ'i.'.i.
W’holoaic
AM- 1MP
tiardirare a: ?
nil SI
J} ii
Groat' ftkul
vwii
Jau’y 10,
B o wiihrn.
WOl
Commlssiou an
1
WIL
Oi.t. 1C. 18-Mt
JOHNSON
SAI
W’’ £ have ihirf v (J
TT e»u.» of Wjl.ii
witli sal
A. JohnioB, Jr ,
inanae*’’ a* •*** vtorl
FayetteTilk.
" 1
o bo«.ubi
^jOvlU l-SO'J
?erf‘on'j I
tb« highest (’aah pri
at tbo Merehani Mil
her at bis old ,stiin>!
Not 5, 18S‘J.
1AM jirepar*;'! to
Harneps tor .^nn
glTC good hjirgaiP*'.
(•MIerK to me aw to j
•eui off in Qiiifk ilisj
QoWfcto&'P 0 , Cl
»00 lt>M. (lil
)«l 15. j
SACKS 'br >*‘»|
190
V^iK
f for t',»ie oa ci
May 23.
ij
/ j U'fi. ■■ -le
A Oi
1 !;C'., It a
Yttwn cf K-7 !
GritC:- ”-v’jl
i.oUiC ■ > a
CottpOT,- Oi $\o
• (.fT
Oct. fti, 1^-^-
Spm Cotton
'i h wil'! Spi'j
V. lu^
OJ J.
Factory.
m.M* 5
mj t'ftci
‘t ■•'■I’l-
' 01
\ EAD VN'''K!;.-
li «
lit e-D n V
rOWDKK ?..»■ 'U J ot
ri'-J-tf
•^rilK hubsv-i ii
' lue ■ (.
uj «
s’-l y jr- i
! i- >■: v-"l
tfcv n.; *“ --t 'J
art . 1..
l»^;, 14' 1-r .
r.
TMJB 1
& tktt litllA f o