Tlie C«nlede*rftte Tax
3. That there sliall be levied and
col.ected upon tho ralue of all naval stores,
salt, vrines and spiritons Hqnors, tobacco
niannt;v*Tnroi1 or nninnnnfaf.tnred, coffin,
wool, lloiir, PUfifar, syrup, rict* ajul
other proHncti?. or .>',vnel
on die first i»v ot July f^nd not ne; s-
BHrv tVir taiMiiy consvtnutli'^n lor tJio nnox
pfred portion ol'tho yonr 1n*5S. Itn'i or th*
growth or prKliU‘tioii of jinv \ t-ar
h6Wevoi‘, That uiechanic, who sbaU «eU.
onlv the' prodnctf» ot the labor of himself
;ini his owH family, shall be exempt froiti
thi(4 tax..
VI, 'W’lioUx-jule iIohIoi*? sball pay tvro hun-
Irc‘ f ;ioll!i'- ami two and a liali' per cen-
riMu oi\ t tte L'ros> atnoiiut of all sulsft made..
Kverv per-ion, xrhose hnsinesa nr occnpati«^n
i' r * i-yil or *^or to .ioll groeerie.e, or any
'0:1.jn, wtires or inorcliantUze, of foreign or
‘or! (:.4ic ]*rolnetion, hv t-vne or more jriii^i
XIX. B»tobira and Baker* shali pay the
Bnni of ftfty dollars*, and on© per centnm «n
th*e ^rosa amount of siiles nyide. Any per-
S‘jn whostt 1)iisinesf» it is to batcher a^d k'oll,
r>r offi^r for Sitle in op*rn market or otherwise,
the of ^’atrle, 1ioq:h, or t^heep, ehall bo
l*i^med a' butcher under this a?t;^and a^iv
biiHinc^r^ it is to bakf and sell.
perpon wli
or ofiVr for ah ill be d«?euitl ^
btiker under tbis act-
XX. Peddlers shHll pay tTfty dollars aijd
any y* ... .. ,
. the yertr n tn\ of S jHToent.; .Old on hI; [>;u-knire or })iev*o at one timer t>» the j two jind hiUf pnr cent on the
* mojit- v^, bank iioti.-s or ofln^r 'nr!’07!cy r.n ‘-iajno pnrc)ip.ror, jiot inckidin^ wincB, Rplnt j Any perioJi, exc4*pt persons en^H^e^l in pei-
hand or on depoBst on the tirst d:\y of .Jnlv cns or nmlt liqu tp. sliall be deenmd as a dling excluaivt'ty perioiical8, l>o )kH, nows-
next, and on the valr.e of all c re«iit5 r-n which ^vholesalo dealer nnder thw act; but, harintr I p iiwro publieb«d in tlao Conftderate States,
theiutenst ha'^ not been paid, held or o7ri;ei'. j been regitJt^red as n \vW*sale dealer, such : Bibles, or rtili^iwus tractiK, whotiellftor otit*ra
bT anv ponton, copal tner>l*ip or corpo'at'or | nofson mav iilt»o soil as aforesaid.afs a retailer, to-sell at retail, ijooda. wares, or oth-?r
on the 1st day of July next, and not o»npb>v(’d VII. Pawnbrokers shall pay two hundred j moditiea, traveling with bis i^oods inun pbvce
iu a bupinei^s, tile iiiet)inoder;vf-d froTii w’ ich I dollars. Every per«.n, wnose biiAlneis (*r} to place in the street, or throuirh diilereni^
is taxed uu«!er the provisions of
here fiiinli he levied and ooViecte
from bouses bb«U be sub^^c-t to a dedncfcton
uot exeeedittjr fire per eentHra for anuoal
repairs. *
II. If tbe inceinc be derived from any
rnanufaetuiing or mining bnainess, there
.shall be deducted froni the "hjss valae of
tho product* ot’the year: first, the rent of
tlie et!Ui)>]i»thtnont and fixtures, if actually
routed an«i t»ot owned by the person prose
cuting tho buHiness; wecond, tho cost of the
Whor aetuftlly hirtd and paid for; third, the
actual cont of the raw material purchasQd
anl manufactured
III. If the ineuma be derived navi-
tfnierpri«‘e. fhero shall l»e dt^duftted
from the ^n>s3 earnin'2^. including the value
of frei^hts o« ^ood« sbi»«pcd by the person
runnini; the vessel, the hire of the boat or
ttiftt thd »tftf«a3ent ©r ea^maie df inodiue and j t4»aant to tb® j^overacuvni aud ft>r tii®
proike r»ad«red by tb« tax payer doee not
contain noore than four-Iifths of the tru« and
of the said lerit, amd the rdeeh»t j*
the jjoverninent officer shull release the les-.or
real amount of hie taxable incftmeaud profits, from all obi igHtioii’to include .“^aid reii t:
then the tax payer, in addition to the ineonie i kind Id liis stateuient of incouic, and
tax on the tirue aaaonnt »f his income and ! charge the tenant troui *o much ot his ru.r;i.
profits aacortaioed ai»d aaaesayd by the re- ^ to tho lessor.
ferees, shall pay ten per eentnm on the i 12. That every farmer, pkoter, o’-grazier g'anij
amount of said inooina t*x, and tho asseatior i exhibit to the a»se»!?»r, ou t*r jrbcm'^^ the is-, oi
shall be entitle^ to ©ne fifth of said additional K«n^r.J ,r.
ten per ceRtum over and abwre all otbar f&es
and allowancefl: And provided farther, That
the .oeseesor may adminia^r oaths torefereos,
M^urab, eighteen handred aud sixty four, ac u«-
couut of all the hogB he may h^ive siaughiecV.
since the psMiage of this act and hel’urc tliat tisuf,
after the deliTery ot this estimate to thi post .^uat
teriuaster bar«iai(i'ter ineutioned by th« msesnf.f
tho »ud before th. U kr" ; lli.;; or gra.i,r sh.l,
r*f«rws. in Yegard to said eatmmt** •t.'t ,
dcdnutiun claimed, or any fi»ct in
^ , vfs««el, if not >\vne«l by the person ruBuiujf
[’ tbi& aoL. i oCM'.upariou it is to take or receive, bv way ! parta of tho countrv, shall be dt^Huied a ped- j the Ran*e, or if owned by hijw a re^^^onable
d a fax ofiof idediijo, favor or exebano'e, any goods', i dler under this act; Provided: iliat any ped-j allowauoo for fb« wear a«« oaro i«*arne.
i>ne percent.: Pil»vided. Tiiat all mouoys ; \varcs or mercbanlize, or any kind of per-1 dler who sells, or otiors to sell, dry giM-ids, lor- not oxct'edini; ten per centum pur aHoum,
t* limits ! ?iuial j>ropertv wh:>tever. for tho repavrnent! eijrn or domestic, by one or more orip^inal anfl fiiso tne cost of runninaj le )oa or
vessel.
lA’^. If the income be Ierived by the tax
j>avf.r from boat r sbij» buibiingf, there
sh dl bf' lodnctMd from the sjror* receipts
of iiiri ocruf>ation. inoliidini^ ttio value of the
:U!rij sviicn flni^hnd, if built l«‘r hiinhclf, the
cost of the l;t,bor actuallv hired and paid by
owned, held, or le])osited bcvon ! the
of the C-on?edorate State'*, shall be va!ut-i
at thf ctlrrent rate of e.vchau;;e in (''■>'!fpd
erate Tr^asurr noto?, arid ih*' >aid rax sb.ili
,bo on Hu* tiist d.iy oi'.itilv next, or
as soou rliereatter as be
and bo collocto.i ou th«* Nt d:\v of ( V't’r i\ext.
or as sooT! thcrofifter as luav b«' praC’ic iblo.
2. Kvi_*rv piTtion eiiv;,»i'v‘d or intondiiii; to
ens;:iire ift sutv bii;iiius?i named in die ti*’th
section of this aet. iiluill. within si\t days
after the pas.sjiiie of tili^ act, or at the tiiiu
of beirinninj; business, and ou (lie tiist dnv
or svonrity of moih*v lent thereon, shall be
dei’rried a ]>awnbroi;rtr under this act.
VIII. Difltiller.-i ^ihall pav two hundred
doliiirs, ind aUo tin-nrv per centum on tlie
ai>ii>unt of ;d -ah-K made. ?{very p^er-
o) '-o parttuM’^m;*. vcho distils or manu-
fu'tures suiritiMis li.jHorv ff,r sale, fchall be
('t'omed a diptilit-r undt*r tbi?, act; Providtid.
I howevt.M, Tli^t dit»tiller» of fruit, f*r iliuety
' dav* i.r le*^, *hall puA sixty ■lollars, aud .ilso
1 fittv evnts :.t.T o^alloTi tMi the firstten gallons.
; and two dollarh per I'AlUni oa all spirits dis
of January in each v«*ar thereftfter, retri^t***'i tilled bf-yomi tl’xt quantity,
with tlie district collector, in such fbrrn a* • JX. iJrt'wers* shall pav oue hundred
dol-
eign
nieces or jiackage^ at one time, aud t-.’ t’.ie
same pers»n or persons as aforof;Hid, stiall
pav ons hundred doHars. and twi> nuti a.
half per cent, ou the ?ales: and anv
]»tirson who peddhs j-.'welry shall ’pav
dollars, awd two and a half per centum oti
the cro?ft sales. Tlie tax upon peUdloiv
f.hall be deemed a tax upou the pt^rhonai
privilege, to be paid by eadi in iivid uil en
fjaijed in the luisiness, with(*ut ri.^sc^rjl to
place at whieli the satut^ is coiulucted
XXI. Apothbcaries shall pay iiffy dolbu-s.
and two and a half per centum on theg!*S'
amount of sales made. Kver}’ person win*
Mfarw.8. in Regard to wid eatimkte, nnd .nj , ^ „(
dcdflution claims, or any i»ct in rttfsrenue ;p^,sj the r*.t« ofsiYtvti0-,»nf?8 0fba.cc>nu*Hn-.ir..
thereto, in such forna as the Secretary of the '
om, Jtt the rete of sixty po'inds of bacon t» tu«-, -x'it
hundred weight of jv.rk. Ti»at «n the firsi *;
Tretisury may presenbe. November next, ;«jJ oacn ^^cir theresiVir, nn
10. ()n all profile made by any persi>!i. itimato ^hall he uisd.?, as herfi;ihei‘jre | .j;
partHftrship or corporation during; tho year! the value of all neat cattle, horsos^, uyt i-,©u
ei«-hte«t‘hundred and sixty-tvro, by the pur-:in cultivatisjn, and a«.eeb, owued by e»cL jj-f.
clmse wirhiu the Confederate States aud sale,! aonin th»- Ooutederate .•^uto-i, and ui>on vu.iue
dnrinw tlie Kaid year, of any fiour, corn, ba- i the said owners shall be tix d one por ct-ut, u; b?
eon, pork, oats, hav, rice, salt, iron, or tb^ paid oq or h^'forc ihe Sr^t ui
Miannfactures of iron, iu^^ar, raolasres made ‘ ^ ® K
of CHue, butter, woolen cloths, shoes, lK)ots, frl'!” T,' V t
blankets and C(»ttMU ch>ths, a tax of ten per **” pnor o tc i .. .i.) » x u...ui.n,.,
oiaukeifs cifi ,oi on e.oum, Vi . jprQceeus of such I,,
centam .shall be levied and noll^ctt^d, to | i„eome,after a-iLt..
'u^l’CU
.‘1 li> »1,
Cll I-
iiirui,-r
-C!,
’>■1 *!»■*.
the cominist^ioiier of taxes ‘shall pruscribc. ' iar», and two ajid a half per centum on The _ keeps a shop or building where luodicines
a true account of the name aiid i csideni e of
each \>er.son, fii tu. or cirp >ratior\ en^airel
or interested in the bu>inos. with a
nicut of tj»^ time for whu-li. and ttie phire
and manner iti wliiidi the (Jjuui* is to !>e C' ■»
ducted; and of ail r.ther fa*t goiuii: to as
ct'itain the amount of t.ix upon suoh l>usi-
uess for the j>ast or the future, accor
the provisions of this act. At the time
encb registry, there shall be paid to the col
ffro^-s amount of all sajos made. Every per- are compt>unfed or prepared aecofdm.i? to
.-»ou who fuanufactures fermented lijuors of prescriptions ot physicians, and sold, shall
an\ fianie or descripti«.»n for eale fnun malt, I)e reirarded as an ujx^thecarv utuler this act.
vvhoUv or Tn }»art. shall be leemed a br«wer j XXII. Photo^rajdiers shall pay the sum
under ^iiis Act. |oftiftv dollars, and two and a half per cen
X. "Ilotyls. inns, taverns and eating ho«-1 turn >ii the gross amount of f-ales made. A.ny
-es sh.-dl be e!as*itit‘d and ratel accordinj; | person or pei'sons who make for sale pboto-
d';n^ to I To the yearly rental, or if uot rented, accord- ’ graphs, ambrotypes, da)ruerreoty]>e« or pie-
ime of i in^r to the estimated value of the vearly rent-1 tnres on g^lass, metal, paper, or otlwr mate-
ial, bv tho action of li^ht, shall be regarded
al
1 yearly
of the house (»r property occupied or in
lector the specific tax for the year, ending ' tended to be occupied as a hotel, inn, tav- i a photographer under t'iis act.
on tho next thirty-tirst ot December, ;v:id . ern or eating iiouse, as fidlows, t^vwit: Ini XX III. Lawyers actually en^'aged in
such other tax as may be due upon exiles or : caes where the actual or e.stimated rent ■ practice shall pay fifty dollars. Kverv per
receipts in such business, at the time of; slmll amotmt to $10,0«'t0 or more, they shall; son whose busines?>il is, for fee or reward,
such registry, as herein provided; ar.J the ^ conotitnte the first class, and pay an annual to prosecute or defend causes ui any court
collector shall give to the person making i sum of i^5UU; In cases where said rent shall 'of Record i>r other judicial triounal of the
such registry a co]>y thereof, with a re*L‘ipi ' bo and less than $10,000, they shall j OoidVderate 8tate.', or of any State, or give
for tlie amount (.>f tax then paid. j constitute the second class, aud pay an aiv | advice in relation to causes or matters pend-
3. Any person tailing to make the regis- i uual sum of ^.jOO; aud in CiVjes where said ' ing therein, shall be ileemed to l>e a lawyer
try, and to pay tlwi tax required by the j-re*; lent shall lie ife.3.500, and less than within the meaning of thi»» aei.
ceding section, sliall, in addition to all other ' they shall con.«titufe th/ third class, and pay XXIV, PhVhicians, surgeons and dentists
taxes upon his business imposed by this : an annual sum of ^200; in case* where said actaally eitgaged in practice shall pay litiy
act, pay double the amount of tfie aj^ecific rent shall l>e $1,OoO, awd less tlian $2,500, dollars. Evury pers«)u wh‘.>a« business it is,
tax on such business, and a like sum for they shall constitute the fourth chiss, and for fee or ivvyard, to prescribe remedies f>r
paid on the first day of July next: Providod, pun .• oi
, That the tax imposed by this section •iliall hAv>i b. j-n ii.iaauj \,'uJn ,tl, . ,• . i.
bim-^elf, aiul the prime i‘ott of tbe muterials, | «At apply to pnn;ha»es an^l ^ales made in yj co.'‘n con*>uuiOu Ov tiiei;;. i he t.-,
if purcha‘e i bv i/im. the dne itours^ of tlie ro^ul ir retail r»iisiiia^, itheiio iicius sh?t'i be Xiia ic lu ex- , ii,
V. If the income be d»*«ived by the tax au'J ^hall not e«»Htinue beyond the present botwccu the .■».'Sea«-ur a.^d f t/v-- ., h. t.n,
vear. ” 'sertbwd in older c«!>cs ot iuvOu.t: tax; juj ,)i, jj
11. Eaeh farmer and planter in the ^or»- isucoeeviiug lirot ••ay »?t Nuvci;jb. i, oic b.e\(.a ^.rid
tei, after rest»rving for his «wn durinji i.Se preceuiujf twcive muti»•;.!> sUau be'.sd
ired by the tax
paver from the salo of merchandise *r any
.ther prop»*rty, r(-al or personal, twt^re shall
*,to d«‘dvu'ted iVotti the grows amount ot sales,
the prime cost of tlie prop'ferty sold, includ
ing tho co«t of transportation, salaries of
clerks actually paid, and the rent of l>uildings
emp’oyed in the busiuess, if hired and not
own*«i l)v himself.
VI. If the inc(kfne b® darir^d by th» tax
payer from any other ocenpation, pr»fW;iou,
employment or businees, tiiere shall b« de-
ducteJ from th« gro.ss amouut of fe©«, coih-
pensation, prtdits, darnings, or aommitsioas,
the salaries of clerks actsally paid, and tb«
rent t»f the office, or otber building B#»d io
the bn.^iness, if kir%d and not •waed by
himself, cJie cost of labor aotnally paid and
no* rtwned bv himself, and th« c»«t of ma
terial otlier than maebinery purehased fer
the use of his business, or \o be sronver^ed
int*> sortie otiicr form in the course ot his bue;-
federate States,
u»o fifty bushels wf sweet potatoes and fifty , mated aud taxo l m the s,uuje
bushels of Irish iK»tato«i!, one bundrad bu^h-1 becreidiy ui \v ur o;,aii divide tlie
els of tkc Cor«, »r flftj bujhul. ul th« wheat "f ll>e 4uaru.ru.a,l0r 3
,.,..,duc!d in th. pr«eot J««r.»hall pay ttnd , bra.che,-one, here,.. u.u^miuaKa ^aarier-
d,li»er to tl.e cJnfed.rat* Glvuratient, ef' *“'■ «uel« ,,.,u to,
, 1 . r ..I » * taxes lu kind, and tue other tor dioinouuuii to
tu, pr.>duct. .f tu. pr«.«t j.ar «r...te„th ; .uppi„„g the «rmj,a,.d io“
of til. wheal, «;>r».o«t., ry., bnokwlieat or ^ i„|iveriug cotlou and io tLe agenu, of
nee, sweet. aud Irish potatoes, ’ Secretary of the Treasury. '| iie tax asaesbor !«i!aU
cunid hay and fodder; also, 6He-tonth «f the transfer the eutimute of articl'.>s «ue troiu tica
so|*ar, molasses made of eane, eotton, wool person, by way of a tax ia kina, lo the uuij au-
and t©bao*o; the cottoa gpnned and packed thorised po^t quartermrujttr, itiking Iroia the sjkj
in BOine steure uiaouer, and tohaes^stripped quarterui&i'rur a receipt wLieh shab be filed n.? >
and {»a«k*d io boxes, to be delivered by him vouohtr with the e iiei c-uliectur ui setthu^ Lit
dH or before the first day of. Mfirch in. the account, and a copy oi thw r«csipt shail be iur-
next year. Each farmer or planter, after pi^hfcd by the duet o-ilecior to the audu«r sei*
reserving twenty bushfls of peas or beans, thng the po.^t quarttjrLuaM«-r s .^couat uaacuirgs
but Qot more thau twenty bushoU of hot'.i, him. J iie past quariermu.vtcr rec^s.icg
for his oKn use, shall deliver to tho CoiM- ^tmiite iu.d tne tax-pajc-r ib«
^ „ J* article.s Mruieu u siKxUics, aaa wtiieti ivi is l)ouu«
crate Government,, for its use, one tentu ot . j i . . . i . •
, , ’ , , tu PAV aiid delu- r tui u tsx to tiio Ujul.-Utitw
pOSSt
-•Utltw
aUiLU D«
nes»; and in case of mutu.nl iuauranoe ^
companit’-s, the amouut of losses paid ! peas, beans and grtmnd peas produced The
by them during the year. The ineomede-1 gathered by him during the present i.»bie the eate eu.fodr.i the artick* ui
nved from all otner «oHroo« shall besubject, year As soon as the aforesaid cro{*a are .3^0, and snail accuuut lur the ^.aalc ov bu?^f-
tu n# deduction whatever. >or shall for-1 ready f»r market, the tax asse.«-5(»i', iu i„y that, after proper deuuetionri irutu uJaxud**-
eigner.s be subject to a tax from any other in- j ease of jlisagreemeot between him and the bla luss, the residue hai* been delivered tu tue di^
coHie than that derived fr®!£5 prriparty own- j tax payer, shall proceeil to estimate the snuie tribating agents as eviaeuceu by tbcir arce;pts.
fcsd, or ocaupations or euiplo^'meiit* pursued | in tne following manner; The as^e^^sor attd The said jvyst quartennaater shall also state tit«
every thirty days of such fjulure. ' pay an aimnal snm of fl'X'; and in castss perf)rm surgic.Hl operations for the cure of j by them within the Confederate Statw, and | the tax payer sliall each select a disinterest- aeoouata of the quartermaater’s receiTiiig iiou.
4. Exctfjit where herein otherwise j'ro-1 wiiere '6uil rent shall be less tiian |.i,XU), any bodilv disease*or ailing, shall be deem j in estimating incovae there shall b« iuelnd- j ed freeholder from the Ticinugt, who may him the articles aeiiverod m payuieut ol uxee in
vided, there sliail be a separate registry j they shall constitute the fiftli cbus, and pay ed a phvpician, surgeon or dentist within j ed the valne of the wtimated annual rental | pall iu a third in #*a«e of a difference of o- kind at his depo^, aud uiKkeauiuiithiy ret,.ortut the
and tax for each business mentioned in tke
fifth section of this act, and for
of conducting the same, V'Ut no tax
required for the mere storage of go l i 1. 1 i- . j- • ,
said, he shall deliver to the district tax collector
a basis Tut the distress witrrant hs-
i&iaed, and take a reaeipt ti;6r^ttor,
... .-IT- ii’-i. ( - I I the same to the chiet tax collector
^ , place where food or re shall L*e deemed A,tax u}»ou the pen-oual are taxed as income under this aet. w heu 1 of the rooms or bousee m which they are a credit in the statement of the accounts el said
tional tax shail be renuired. Lpon the fre^hrnents of anv kinl are provided for 1 orivilpt'e. to 1j« i»ai«l bv t>ach individual in 1 th« inoorn« shall be thus aaeertaincd. all of I h»»lH whan a eorreet eompntation is practi-jpust quartermaster: IVovulcd, That any pariiai
paymeut of said tax in kind shall be endorsed 00
said estimate before delivering the same tu tbe
district tax collector a^i aiure^^id aud the receipt
giren to him therefor by the diatriet tax eohect-
or shall specify said partial payment. When the
e reouired. Upon the fre^liments of any kind are provided for j privilege, to be paid by each individual in j the inoome shall be thus aseertained, all of I held, when a
death of any j.»ergon conducting a bu^nic?.'' caenul visitors and sold for consumption the business, and without reijurd t»> the j'daee j tinwe wbiGh do not exiwoJ five hundred dol* j cable by sneb a aiethod; and the appraiser*
registered and taxed as herein required, > v therein, and every lK*arding house in which at which the same is e^nducted: provi«led. ! lai-s per aniiufn shall be exempt from Mxa-! eiiall then •stimafu, nnder oath, tke quantity
upon the transfer of the business to another, there shall be six boarders or more shall be That tbe provisions of this Act shall not ap-j tion. On all income# received daring th« j and quality of said crops, inoludiug what
the business shall not be subjected to any ^ d*^en'.e.l an eating house under this act. ply to ph3’siciaa8 and surgeons exclusively I year over five hundred dollars, and Bot «x- i may have b««n sold or consumed by the
additional tax, but there shall be a new XII. Brokers shall pay two hundred del-‘ engaged in tho C»nfVderate serviee. I ceeding f5fte£?n hundroI dollars, ft tax of five * prodicwr prior t> said e#tiinat«, whether I
registry in the name of tbe person author
ized by law to continue the business.
5. That upon each trade, business or oc
cupation bereipafter named, tbe followini/
taxes shall be levied and paid for the year
ending on the thirty' iirst of December,
eighteen ijundred and sixty three, and for
each and every year tbereaVier, viz:
I. Bankers shall pay five L-jndred doliare.
Every person shall be deemed a baiskev
within the meaning of this act who keV\». a i
place of business w.'oirc crei.its .'^re opened
in favor ot any person, tiru:,; 1 coj]>-‘ration,
by the depL-sit t-r C'o!!io’i(.-ii of ;:v=ficy j\
cuiTeiity, anu bv \Tiiotii iiic ;t;iv
part tiiel’eol siiali be paid '^r rc u •
Upon tilt Uialt, check urtiVfU r of i*;ed -
•tor, but ihU to i'iciti'ie H!’’. ‘>i4;ilv au
thorize J to les'Mj n .tOo cui c.icuIh:; r,ni
ageMl* for ijje saj; ol ineictiHnviiZ; b.r ao
Count oi ]>i'*njurerB or ictMrei
II. .ii,uelloi;eei •; bhail pay iiliv 'Uiii;iri?
aiui two and a'iiail per ct.iuun; on the 1
aiuouni ot teaies luaJe; Pi>»vsde‘-1 however, ,
Ihai oil uU sabv' at. uuction ot sr-^ck or scuu-
licies lor money, t,iie tax biiuii t^e ot?e'j‘Ur*)i
of oue per centum on the gross amtiunt -‘f
sales. Every pers.jn si.all 1,'e deemed an
lars. Any person whose business it is to XX V. Confectioners shall pay fifty dol-
pnrchase and sell 8tr*ckf», coined money, . lara and two and a half {H»r centum on tho
Nank n>te{, or otlier securities, for ihem-, gross amount of sales. i\very person who
or oilier^, or who deals in exchange--! sslU at retail confectionnry, sweetmeati,
relat .ng to niouey, ?hali bo deemed a broker, comfits or other confects, iu anV 'building,! }*er c#nt. ub the exce**:; ou all in©oines of or
under tlii's act.
III. CoiaM’.ereial brokers or cominiasioB
inerc’ja^f.s ob.i’l pay two )iundre»! d(»]lars.
aau two a-'.u a o.aif per ceTitu'.ii upon ail
Any pCifcott oj firm, cxcej'H
ft Mho’t'sale dealer or
''UHiiiii.-. it ;s, iu- tlie ;ig.j,itot‘
1;-, ■ -r *11 g.»- r|s. s-CK
= ; ii, •!
i>er cent shall l>e paid;-on all income# aver ) gathered or not, and the value of tbe portion wllected through the payment 01
fifteen hundred dollars, aud l«»f than three 1 thereof to whieh tbe government ia entitled, i have ceeu reoeived at the depot it
th*ruaud dollars, five per cent shall be paid and eball give a writtea skateuient of the m- ; shajl be distributed ^ the
i, tl..-fin.t hMdrod dollars, aad i«a ! tin,ate to tli. .aid colleetor, and a c.pv ot;^
n • ^ \ t 1 1 rni -J w cotton, wool OT lobacco. or it tuey be 3UiUi>*e
mjtd^s.
I r
•; '.'.llO:..
. 'o ;^n:
■ I...,
Taxed u?>on the fcrroM, amonnl of .aie? as
sh'»U I'O r**q»iired. oii the .*Jr>r dav
i-*’ or
■-.f ru.
;ii> for- -
nn ’
KIV
i ,d '-V'
•f 6d--'e“.
>1
r
. > t ! ,
I: -; ' o
•:) p’lr.':
rob-.'
r
by orI.:>r.
’ U-ii>; -
f r iMe
or
!. rt^iit hire or ttil ■
d'.iil !>e dcenied a
'riinir,:..Ti rivM-cb'arit
iiTi.-ni cl
-ru-.riirf;
if \
hundred
rtf urn V:
: ij!-. s-am
wit;
RM1
I *li*'
■Uilt
^ir.ty-tft^l•.•
jU'-es^or
-iU-ii ft.lie-
-fulv.
liiake
loi,i! >7M; .s- - p^v hltv d-.liarw.
,» tiail pt'r t’Mtit. • I grot;S am 'int
Anv vors'’!i '.vhosb busiriess it is
P *!l. nt ref.iii, ci^.; s. .-jiijlf, or l>b-iccO in
anv f-.r-i, sli;dl be deemed a toliacc nist
laTb af‘
tax r>e
ifljf r\t-V'
b ■
anfrirniMi.f n ... • ■ tin's act. But registered Trholc^iale
auctioneer, witiiin in»y moaiiiULf oi thu -wt ' an 1 f i 1 1 n ^ 1 . 1
whose o^.enoufSo,. u iu tv shall Hot bo tftxcd as t»>
w nose occupation it is to ofiyr property lor j 'laci- :lil4^s
sale to the highest or best bidder .it public ' XV Tii
outcry. Tlie tax up.>n the auctioneers s,huli ‘ ‘
be deemed a tax upon jIjq personal privi
lege, to he paid by eaclijiMlividuai enya.'c*!
lij tJu. fjUMiiie.'..^, ix iioui V.-g 4:.,i t-j ..lie ■);
at wiiicii ine .->a lie is ,
fcuail be !^.»p.UlVa -ipoi; Al'Cli.i'i --i ^ .la i;
toi >ieaier& iu a ijusuiuas rcgislercd an«i ija
ed, au»; at iheir placcs oi Puohiv-s, or upon
ofliciai sales at auction, made by judicial or
executive odicers, or l)y personal rcjjresea-
tativttb, gHardians or committees.
iil. V\ Ijoie^ale dealers in liquors of any ! ing, tent or space, or area, where feats of
and every UebcnpUuu, mcludmg 'distilled “ ‘ '* - " ^ -
itn.- ishRll pav fivf» hundred dol
tivept^r -n 4II reneiptJ, w'hich
•ni l .V tbe oWfier of the build
.. d for th** }>urpose of
T; .'fSlta'1 T.! ; ys r.v !>Cl f»r>'!l
• d i- rliidwig h;!lis‘reuted »r
' “.’I -eas ally fu onrert** 01 tl'eatiicai
rep-: '.itj.firt, ahab ’k.' evra.ded %« a the
•i'.ro ander this .ict. Eacli cirean shall pay
oi\e hundred dollars, a?id a tax of ten dol-
birs for each exhibition, which tax sliall be
■ptvid by the manager thereof. Every build-
i*liall first state the gross
rec*ei}>t>* h« individuals or
sptntcj, teruieuied liquurs, and wmts of all
kuia„, bhali pay two liuudred dolhiiB, and
nv« per centum on tho gross amount of
6aie« made. Every perst>u, other thau the
diatiUer or brewer, who shall sell or oti’er
for f.H e auy auch liqirors or wines, in quau-
tltit. of Uoce thau three gallons at one time,
to ti.v o..me purchaafif, shall be regarded as
a Wi;w* i,ile dealer in liquors within the
latiOiin^ of thisi acL All persons, who shJill
seii or oiler tor sale, any such liquors, or
W’mes, iii quantities less thau three gallous
at 00c, time to the same {>er8ou, shall be
^t»^arded as retail dealers m liquors.
IV. Ketail dealers in liquor, including
difitiiled spirits, fermented liquors and wiucs
ot every dfcscnptiou, skall pay one hundred
dollars, and leu pwr ceutum on the grojs
amouut of all iaiea made-
■ V. iietaLL deaien^. b-'iall j>ay fiifty dollar*
and two and a hail p«r centum on the gross
amoQut of sales uiadu. tLvery persoa whose
tMisiiujSL or occupation it ia to sell ur offer
to Sijil grocerws or auy goods, wares, mer-
ciiandize or other things of foroigu or do-
Jiieslic production,*iu less quai'iiuc* tiian a
whole origiaai piece or p-4ckag« at oi e time
- - / - - J. • I y
horsomanebip or ac'yV>atic sports are ex-
iiibited shall be regarded as a circus under
this act. Jugglers and t)tlier ^>ersons ex
hibiting shows shall pay fifty dollars.
Every penjcm who performs by sleight of
hand shall be regarded as a juggler under
this act: Provided, thaf no registry made
in oue Stfita shall Ije held to authorize ex
hibitions in ai:other State; and but one re
gistry sh^ll be required under this act to
authorize exhibitions in any oue State.
XVI. Dowling alleys and billiard rooms
shall j)ay forty dollars for each alley or bil
liard table registered, v/hich tax shall be
paid by the owner thereof. Every place or
building where bowls are thrown or billiards
piayed, and open to the public, with w
without price, sh^l bo regarded as a bowl
ing alloy or billiard room reapectively un
der, this act.
XVII. Livery stable keepers ahall pay
fifly doll.irs. Any person whoee occupation
or business ia to keep borsoe for hire or to
lot shall be regardtjd as a lively s^ble keep
er under this act.
XVlil. Cattle brokers shall pay the sum
of fifty dollars, aud two and a half per cen
tum ©n the gross auaount of ealee made.
Auy porson whose bnsinesfl it is to buy and
sail and deal in oattle, horses hogi # e'
shall be rej^arded as a oonfVictioiior under | ov-^r thrti^ tht»U(»and »jollait>, a«#i less than
thi^ Act. cvo iboutand uoHi**?. a tax of t«u per eent.
Stu. And every per- iii registered and s'sall bo pai«l; on all incomes of or over five
tlion.-R'id dollars, and l(*ss than ten thon*and
dollars, a tax of twelve and a half f»^r ceat.
-!ih11 be i>;!iil; and on all inconi?)* of or over
t(‘M rin i2-an ! dollars, a tax of f5ft«tsn per
f-ut rh • 1 bo I'.Hitl. A.U joiut stock compA-
TiiC“» a'lfi Corporations shall reserve one-tenth
i f the ;t’iri!i;il (Mrning*, set apart .for divi
dend and rssv*rved fund, to be paid to the
collec.tc-r of tlie CV'-niedcn-tfe tax, and the
•iiviucnd then p&id to tha sit»ckhold«r sball
not brt i'Kti’nated .-i.s a ixrt of hi/« income for
tlie }'urposeH of this act. iVll persons shall
i^ive in an e>*tiinate of tio^ir income .nnd pro-
ijfo derived from any->rhor source whatever,
shiiiild acerntf, >bt‘i e j .ind in d^^ing
.imoimi*. of their
■nomb. rs of h iirm t»r partnership, and also,
.-»rate particnbirly ftach item for which a de
duction ivS to 1)0 niaileand the amount to be
deducted for it; Prov'ldcd, That the income
and profit upon whicvk the above tax ia to
bo imfm?ed shall not be deemed to include
the pr*Miacts of land which are taxed in ki;id,
ii» hereinafter described. Provided further,
That in CMSe tlie ;\Mniial earnings of^aid
joint *-i’ock ‘otnj!:ttiio-i joid c'»rp‘.*rati->ii$ set
-ip-.trl .-s .if .ry-trtid, r-it iU gi ;i profit of more
iiln ^00 and iesri tlui'i i wenty pur ceut. uj
•n tli-dr c.-^pivtal -^tock paid in, oiie-eigkth of
v^iid sum 80 not ttpari shiUl j>e paid as a tax
to tile collector aforesaid, and in case said
sum so feet apart shall givo a profit of more
thau twenty per cent, on their capital stock
paid in, one-sixth thereof shall be reserved
and paid as aforesaid. Th® tax levied in
this section shall be collected on tbe first
day of January ensuing.
9. That if the assessor shall be dissatisfied
with the statement or estimate of iseome
and profit derived from aar source what
ever, other than products in kind, which the
tax payer is required to render, or with any
deduction claimed by said tax payer, he shall
select one disinterested citizen of the vicin
age, as a refdree, and the tax payer shall se
lect another, and the two thus selected shall
call in a third, who shall investigate aud de
termine the facte in reference to said esti
mate and deductions, and fix the araoant of
income and profits on which the tax pa^er
shall be assessed, and a certificate signed
by a majority of the referees shall be conclu
sive as to the aiuoimt of income and profits
on whieh the tax payer shall be aeeeesed:
Provided, That if any person shall fail or re
fuse to render the statement or eetinaate
aforesaid, or shall fail or refuse to select a
referee as aforesaid, the assessor shall select
three roferees, who shall fix the anuoant of
income and profits on which the tax payer
shall be assessed from the best evidence they
can obtain, aud a certificate signed by a ma
jority of said referees shall beconoloaive on
the tax payer: And prorided farljier, That
of J nlv.
t" in ik
(• ^
H!o;*^‘.i. to wit; FrtU'l t;it? -. 0 "!
•'I'l* Aetio'rhe ♦iMrtiot'i day * f Jii 10, c:ght('en
iui iuii'd ;i,nd ^ixty-three, iiKiuh' Ci. Jt'jd r.t
'le en i ot’t-ve'^v thn o ini«nt,lis, r,r iii 11 ten
d iv* U>c'r»>-i1’tc'r, af'er the Miid fii’ct diiv o,'
oiir!if‘-cn hundrMl and 6>ixtv-thro;\
a li't I.r return to tfie si.s.'iossor ot tne
iihJrict of the s’ro-i- anionnt ot rtiudi > i!« s
Mj.'ide Ri* l;fo!•o^;^id, witli the iimonnt ot t:i\
'.^hich has accrued,
on, which li^t tijiall have annex«‘d thereto a
declaration, und-.r oith or af]irinati'»:i, in
form of manner ;w li^ay be prescribed 1 y the
C-\)mmirtsioner of Taxes, that the name i^ true
and correct, and e»tiall at the «ania time ^
aforesaid, pay to the collector the amount
of taxes thereupon as aforesaid, and in de
fault thereof shall pay' a penalty in double
the amount ftf the fax.
Src. 7. That upon the salarie.s of all sni
u'i'd pemonsi Rtirving in ;iny.cap-ujity whut
er, except uj»on rtahirie^ t»f per-^on^ in tin
iiil tary or uav-il, swrvico. '^'lece rf'iu.!! !>e
levied and collected ;i tax ot one per centurti
»M the gr«>9s auirmnt of such salary, W'iien
not exceeding fifteen hu»»«ired dollaj-s, and
two per centum upon all excess over that
amount, to be levied and collected at the
end of each year, in the manner prescribed
for otiier taxos enumerated in this Act:
Provided, That no taxos shall be imposed by
virtue of this Act on the salary of any per
son receiving a salary not exceeding one
thousand dollars per aHuum, or at a like
rate for another period of time, longer or
shorter.
8»o. 8. That the Secretary of tho Treasu
ry shall cause to be assessed and ascertain
ed, on the first of January next, or as soon
thereafter as practicable, the income and
profits derivecf by each pei-son, joint stock
company aiid corporation from every occu
pation, employment or businoss, whether
registered or not, in which they maj have
been engaged and from every investment
of labor, skill, property or money, aud the
income and profit*} derived from any source
whatever, except salaries, during the caleu-
dar year preceding the first day of J,anaa-
ry next, and.tbe said income and profits
sliall be ascertained, assessed and taxed in
the manner hereinafter prescribed.
I. If the income be derived from the rents
of bonsca, lands, tenements, raanufacturiug
or raining esti^bUshments, fixtures aud ma
chinery, mills, springs of salt or oil, or T«ine
of coal, iron or other udinerals, there sfi^ be
deducted firom the ^ross amount of the «i-
naal rent a sum saificient for tke necessary an-
aoal rapairs, not ezoeediivg ten par centum
«a tiid fwit, Qx^ept tb«i rant dwt’vtd
jtitry of War find ti^at some of ihe
Loans, cured bay and fodder, sugar, molas-' agriculturcil proJuce thus paid lu and auirabk ior
of cane, wool and tobacco, thus to l>e paid j forage aud isubsisteace ha.s been or iciil be .dept*:
as a tithe in kind, in snch form and ordiua [ited iq plaoe.^ where it cdQuut ce u.ied eiti.tr m
rr mjirketaWe condition as may be usual
in the section iu which they-are to be deliv
ered, aud the eott^o iu such manner as hore-
inbttt’ore provided, within two mouths from
the time they have been estimaftdd as afore
said, at sv>me depot uot more than 8 miles
from th« place production, aud if not de
livered by that time, iu snch order, he
shail ba liable to-pay fifty per eeut. more
I thau the estimated value of the portion a-
foresaid, tt* be collected by tbe tax collector
a.«« hereinafter pre»ieibed; Prdvided, tho gor-
eruraent shall be'bound to furnish to the
jproducer sacks f»r the delivery of such arti
cles of grain as require to be pat in sacks
for transportation, aud shall allow to the pro
ducer of molasses the cost of the barrels con
taining the same. The said estimate shall
be cdi^elusive evidence of the amount in mo
ney, of tax duo by the producer to the gov
ernment, and the coiloctor is hereby aatho
rised to proceed to collect the same by issu
ing a warrant of dir^treas from his office, un
der his signacuro, in the natut'e of a writ
and by virtuo of :he sama tf
aeiro and sell any peieoual pr«*pertv on tiie
premiSAi of tho tax payer,'or eJsewhare be
longing to him, or so much thereof as m.iy
be necessary for the purpose of paying the
tax, and the additional nfty per ceat. afore
said and costs; and said sale shall be made
in the manner and form and after tho notice
required by the laws of the several States
for judicial sales of personal property, and
the said warrant of distress may be executed
by the tax oollector or any deputy by him
appointed for that purpose, and tne depaty
executing the Warrant shall be entitled to the
same fees as are allowed in the respective
States to sheriffs executing writs oi fierifa-
da»y said fees to be paid as costs by the tax
payer. Provided, that in all cases where the
assessor and the tax payer agree on the as
sessment of the crops, and the valne of the
portion thereof to which the government is
entitled, no other assessment shall be neces
sary; but the estimate agreed on shall be re
duced to writing and Signed by the assessor
and tax payer, and have the same force and
effect as the assessment and estimate of dis
interested freeholders hereinbefore mention
ed, and two copies of snch assessment and
estimate thus agreed on and si^ed as afore
said shall be made, aud one delivered to the
producer and the other to the collector: Afld
provided farther, tJiat the assessor is hereby
authorised to adiainister oaths to the tax
payers and to witnessea^ia regard to any i-
tem of the estimate herein required to be
made: And provided further, when agrioul-
tural produee in kind is paud for if
p« jm«9t bt ou^ b J % t^Qttit who is bomxi4
raotly or iodirectiy for these purpojK‘», iie hhi
eaose the same tu ho &uid, iu suuh luauQer bo
may presenbo, aud t:ie proceeds of such wie »hull
be paid into the Treasury di' the (joulederate
States. Should, however, the Secretary ot War
QUtify the Ssorec»rj’ ot the Traj»aury tuiit u woald
be impractieable ior him to collect or u>e lae ar-
Uoles tuxed in kiad, or auy ofttcui, to be leceived
in certain districEs or it^i^uiios, thtu the fcccrctA-
ry of the Trcisury suail proceed to collect ia ^.iid
districts ijr looaiitu;» the uioiioy \uiueoi >uiU aru-
oles apeuifiod lu oJti4 o&iiru.ite uuu uot rvqairea ic
kind, aad uaid inouey vaiu-j ct; Uu^ot! lUc iir«f
day ot January' lu eacii and every >cur, aud be
coileoted as soon theri'Hicsr as practicable.
1-4. tfhat the ^timau-a of iucouics aud protiui,.
other thau tlio-e p..,ui;it.‘ in kiuJ, aud me stuce-
ments or bil'.3 ior liic aiiiouui of the specino i«x
on occupaticns, caiplo)uicuis, business auu piOJes-
sioiM, aud of taxes oa gross a^lea, shull oe- aeijver-
ed by th-i assessor to tue coiloctor oi tuc diitriet,
who shail give hini s lectipl lor the.sitiiio, *iia the
iMiid assessor shail tiie iiis r^rciJpt with .'.iio of’.ief
tax collirtor ol tne ."st.ttc, auu c .e'oi f.\:e
llijiFiCf, jHi'i srj..v;,uO.; '
m- I pr..»v.^eU lu i..*?!. .... ..•i.- ',r *.
p.ijur. illc til n ill! l)j ,■ .
Jw the Oiii.i tsi coiicci'ji Oi 'tij a - i.i
paaied oy me catiuiavca, .itat».mjQtn 0*
B*id, deiivor^jd by assvsbor to tue didtriot eoh»'‘Cicr
as aibrcHaid.
15. That every persoa who, as trustee, guar
dian, 'Cubor, euratdr or oooiiuitiee, exeeutur or ad
ministrator,’ or as agent, att-jraey iu fait, or fac
tor, of any peraoa or persoas, whether resiciiag m
tho Oanfederate State:* or not, and every receiver
in ahaacery, olork, register or other oJioor ot any
court, Htiall be auswurat^le tor ths doing ot ail
such aots, matters aad tuiug^i as shall be rc-qaired
(0 be dose ^u order tu the a8scs.^meat of the mon-
ey, property, products and income uudor thoir
control and tiie payuiect'o/ taxes (hjereon, and
shail be indemniiied against ^1 aud every person
for all paymenw ou aeoouat of the taxe^ herein
specified, and shail be iespi}nsibie for all taxes
due firom the estaces, iuoouie mouey, or property
in their possession or uuder their control.
16. The income and moueys of hospitals, a»y*
lams, ehurchcs, setuols and ooiiegcs shall b«J
exempt from taxation under tne provisions of thu
aot.
11. That the Secretary ot the Treasury be, and
he IS hereby authjriaod, to make all rul*s and
regola^ous neoessai’y' to the operation of this %et,
and not iuoonsistent hctcwiia.
18. This act stiaii bo in force for two years after
the expiration ot the pre«eat year, and the taxes
aereia imposed for the presout ya»r shdl be le
vied aad ffoUeetKrd fvc each ^'uar ttiercal^vT iu tb.c
aanner and form hereiu prescribed, aud ior tiis
said time of two years uuiess tiu« act »b .il be
sooner repealed: Provided the tax ua nava^ si>o^;
3our, wool, eotton, tob.'icco, aad other a^rioultii-
ral prodaots of the of any yr»- >i09e4-
ing vl ' . tT imp>dcd in Oh iioQ
tiu a%,^ ..aali b« larieti an?’ •»/ hff ^
VOL.
PaiNTED Mil
EDWAItl
El'ITOl
Pdcc for tii«
advanoe.
F«r the Weekly Qb^
sdTtnee.
I^'AD^KRTISI
of IS lines for ihe
•••ding publicatioD.
half ftquar« (ei);ht Iil
for eaih «ucce»>liu)j ]
^nest«d to state the
th*T will be r.o&tinuj
AdTertispiwcnts
SI
From tin . n^r thil
will br _aiO*'e*l w’lh|
the paper
Ihaa is paid for.
8ti0h of bu; I'ld «ulj
per on th1i> syitteni
remittatiRen.
'I-
W.Tf.
Attoi
Fayi
WILL attei-d ibe
CuBiberlani, I!ii
Cles. ' ProBipt atientl
tlaims encrusted to hi|
Oct. 17. 1859.
Gii:o. iV.
Wholesale II
AND JMPOBI
Hardware and
HAY 8T
Anly 2, 18H1.
J 0 5«i.
Croccr ami 4Ji
FA YET'
Jan’jr 10,
a O WOETtt. D
WOR
Cmnmlssion aad
•f’
WILM
Oct. 1«, 18* 8
J0HX8(»\,
-
M71B have tbirt T (3Ui
?T earn of
tlmai>elTe»i with si^k
A. Johnson, Jr.,
■laaafer ai the works,.
Fajetterilli*. f?ov 20J
A
2CAi\ BUSHELS
,O0U l.SOO “
PerBone ha'*in|; the 4
tb« bigbest (Jash price b
Bft the Merchant .Mills, 1
at bis eld stanJ on 1
Nov. a, 18«S2. .
AR.flY
IASI prepared to mai
Harnttds fur Army ue
five good bargain". Ajj
ordem to me aM tu y sng
nut off in quick dispivto]
Otddatoa P. U., CLatL
Jt
900 lb«. liii£a
Oet \6.
g JMiCM for Ml# bj
Thn «
TOfe
BOXFci VlKOIS
for aaie oa eosBii
OI
May 28.
I^ole lA*a1
LB8. af h-;B*y 1
8i)ite>bU for Bfok
190
2000 LB8. af h-;B*y
w
VI'anfed
E.ST1SRN KAIL UO
B»t k Norct*:
Gol’i Hiiil
North Ou^'.liHii
B-t..
Oouatj ■ f {.’uiD''t"l(
Toku of F»»j. o. Till,-
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