metatasemmk
The ri»nledrr«fe Tai
8kc. 1. That there shnll be levied and
col.ected n|»on the ralue of «I1 naval stores,
HiJt, WIII68 an3 gpintoiis liqnors. tobacco
manntkctnred or nnmanufiictnred,’ ootton,
worily floor, linear, molawes, Bvrup, rice and
other agrictrifuraJ proiiict8,*4jeld or owned
wx the firtt day of July next, and not neceo-
sary for family consnmption for the nnex-
piri^ portion of the year 1863, and of tb?
growth or production of any year precediHjr
howerer. That any mechanic, who AbaU seM
onlv the' producia ot the labor himself
and hia-own family, shall be •xetnpt from
tbit* tax.
VI. Wbolesale dealers ahrH pav two hmar
dred (iollans aud two and a half een
tnm on tfce gross amonnt of all isrtles wade.
Every person, whf>«« hnsinesa or oc«ipA?on
it L* tft sell or offer to soil srroeGn>8, or any
wnre.* or m«*rf*b'inVize. of f«’’«i^ or
doiuesti*'prod'nr*tion, l>v c,ne or tnor* orij:^-
tlie vear I a tax of 8 per rent.; nnd on m1‘ nil 'r pier^ at one time to’ ti»«
b»tik ri.>te« or >tb«‘r rnrrercv >n sji^ne’»’.5r'-bHS>jr, not ineln}inr win««, spirit-
It shall Iw dweuuMl hs a
hand or depopif on fho dav of .Inl
•next, and *n tlie vjibit- »>t‘ all cret'ii’^s on vliir
the inti>rt‘?t lia- not been »r cwm
by aiy perfiun. civpAi tiiprshi]) .h' e-u jt«i!
(yi the l^t t'.iv •' t-I ul V iit-xr, hm ’ i(»t
in a bnt^iiu'S!?, tI\o inct»n‘!c.d r’’' -.’'1 t'd -n 'Vh-
18 taxcii. n-(itT lh«i pr-ot fliis i-
‘iiere pliall >* •I’.Tt:.*! * -v
5nc p**r '•.♦!»{.; Tb:t»- nli :■ -ri**
ovT’ietl. !«>! I, >r '''Vii;.! ! hi
i>t‘tile ■•'n’'‘' i‘ a fl U !'-* 'ii'
ut r'i t r.itP .-1 '».■ M ' I • ' •' '
UVHtf 'I’l • II If ,1 i ! “i ) •' ■
.it*.'- ■ of. ' . • :ii>; 1
;is «*o.I: ..■ ■cafUM ;i ni:U' ■ *
iiiul Im- .i!., ore-i oirriir Uthiv
or iifr oo. ii tl!Oi »’;irt**r ».- >»tav I
'*n or u:i
• ,M) p
fi, i
11. i%.
.•■'■I H. ]
, ‘ .ri ( T • J
‘".■I
V.' . •
(■
. ;J S :>r ■
i :l!'- :y
IVM'
■1-. i. ■ - . c>. ..
|> V : •!'■! ‘ j alO:. I>;t
it t >1-1 r t’\ . I a.),, or .•(.
■ jir;»rNi‘.ibl(' ; ructuri's si-.irifoiisi
eno i a nn'i '.r n
prnlf*f tbi.-i HCt; bnt, hfiviiiir
;is •» dealer. an-ii
•^fll « rvtaiU'r,
>rn!.:-o;t^'iv ^'i 1! ohv f\v'» !ni*!«ry(l
Cv.'T'- n« ;-'o’i. wii «sc* bHpin('j>s or
J- i« t'l *■;» ’ of -n’lHMV'>v 'vav
! ••• o\rli:.•n >*
'■'■'V li;',., ;,uv kni'l 'it por
’i.Hfi v'*.'r. !or rite !vp;i\Mienf
]' . • > u“’.t. tht*f('on, bt'
ji-iv rvr.> hun ircil
! rw. i- pvT conri' ?i i>n fii*
n ssii . L.VM’Y per
ht,.vvlr! 'l^Rtii^ or nviiin
liij'i 'f> !'•>!■ tijilo. kIihH
Pruviik'il,
XTX. Bntoh^sr* *nd Bakers shaR^y tlie
»nm of fifty dollar*, and one per centum on
the jifr«i6a amonnt of sales made. Any per-
e«.m'wh^)tM busiitesa it is to boiteher aad tell,
or offer fft* uale hi ope» Marliwt or otherwlB».
the fleso of cattle, bo^. «r abi»p, ahall be
deemed a butcher ander this aal^ and any
person whose basiee>4^ it U to bake aad aell,
or otfer for sale, bread, ahall be deemed a
balcer under tliia aet.
XX. Pe*1dle«s sdwll pay ftftv doilani and
two and a b^lf ^>er cent on the ji^oes ^1e«
Any person. v*xc»pt f>ereoB«ensfi^^etlin |ted-
dlins^ »xclusfvt*lv periodicals, bo«>k8,' new*-
pa!»er!» pnbli^htfd in tii« Confederate StHt^n.
HiUleti. or rt'liifionft tracts, who sells >r ofi^rs
to noil at rt'fa-iU-Voods, wares, .-‘r other com-
nioiivit*s. tr,‘»v?lins with his t'rxxis frotn place
to mIhcg ib tlie street, nr through ditferent
.ftl4e coiinrrv, fthall he «toe»neda |>ed-
l!er nndiT this u'V: Provided: That auv pe )-
iilt’.r wiio xflls, »rulKM'S to st^lLdrii ijhmhU, for
eiiTH or do!rn>-:ti«. by *ne or more ori^intil
p'weH or p:ickiiirt'-H a* >ne tirno, and t.r the
s’.i i>«> p*Tv.jT> or persons as atoriMuid, nhal!
'‘n,- liUTKireil d.illnni, and two and a
ill* * i;i!t‘per c^*nr on flu* gmsu sHlee: and any
juMw .ii who peddlee jewelry Bball pay ftfi v
'i »i!ars. .nnd tw* and a half per eentutn on
tin* aaleH. The tax upon peddlefs
sh>»ll i>e*deemed a tax njK*n the pe.r8»nal
2. Kvi‘1 V pi r.''>ii t*ni:K:;v.a 'ir inlt^ii.ll
engage in any busi!iL‘?s n;uiuv1 in siie tii'tr; I howevei, Tiiat d'-«nlicrr> »f’ fVuit, tor ninHty | priviit-jje, to be* j.>iiid by each indivitfnal wj
iectiun ot tbis acrt, shaU. within sixt'- day? : day-i or ]»»*s. ^;iv si\fy rr»lhii‘s. and also i/ra^ed in tht* bnsiuess, witliout regard'to
alter tlie passage ot thiis .‘’ct, or at the tinu tif'ty conti* per gallon on tlie fu'^t ton ijalions. | j'4ace at wliich tlie same is condnetel
of be^inniiifi: business^, and on tiie first duT and two doFhu s per i;>ii!on >*> all spirit-»^ tlis j XXf. Apf»tl»?carie»i shall pay fifty dollars,
of January in each year thereafter, n-^istet til’t'd beyond that ([uanrit}-. j {vml two anti a half j>er centum onthegros**
with the »i!t>tricf C(»ll«H’tor, in snob form a i IX. l^iewers shali p-.iv one tuin.ired d >]-j aniovuit of ealya made. Every person who
the Ci'niniitsfiiouer ot taxes eiuUl presrrilif. !;ir«, .nni! t\ro and a ti'ilt’j>er eenrum •>!! the ! keeps a shop or bnildinjj where medicines
a true account of the name and residence oi i j^rot^e amount ■ Jail sai**s made, it very pec i are com pounded or prepared according to Clerks actnaljy paid, and the rent of imiblings
each \*erson. firm, or corporation eng^jjed j son who niatmractnres fennenletl li(ju>»rs ot j prescriptions of pbvMciaus. and sold,, sball ' »i.«. k..o..f
or intert^ted in the bu*^ines, with a rftate j lyiv n/\nie oh ilescriptihn for sale from malt, j l>e reffardel as an a{*oThecary under this act.
ment of the time f"r which, and the jrlaee : 'vho!1\ or in pari. sh:ill'ne deemed a Tn-ewei ( • XXII, Photiigraphers shall |*ay thre sum
and inannet in which tiie *»Htiie is to be con i iindcr this Act. 1 *vf fifty d-.Uars, and two and a half per cen
ducted; a>nl *t‘all other fiicts ^tfoiiitj to as ! X. ‘‘Ilofels. iru, taverns and eatfujf hou-j rum on tliegf'oKSaniountofsales made.
froiM koqeat ahaM be aabf««t to » ded»«W»
not exceeding five pet eentua ftwr annaal
repairs.
• IL- If «ba be MTed ftom mj
or vidtiur bBsteeaa, there
sball be dedaetod froai tb* fffom ralae ^
the ]W^8et» of Ae yew". firat, rtie rent af
the establighment and If acto^lly
rented and not «»wned by the perao« proae-
euting the bnsinesft; Weond, the eoat of th^
labor actnAlly bired and paid for; third, the
actoal e'Bt of the raw anaterial par^ased
and mauufaetared.
III. If the ineome be dertved froM eevi
^ting enfnri>rijie8, there shall be dedacted
frotw the gross etti%injwf*, TiicTijding the valna
of freif hts on gM»ds #hipj>ed by the person
rnnninir tha vessel, the hire of the boat •»r
vessel, if not owned by the person fanning
the-s^nne, or if owne'i,bv him n reai«onable
;iff »w'a'»rf* tur tlvj wear and tear of tije*ame.
!K>t Qxw^iug t«u per cehtnro p»ar auniuii,
Htid Ttlsr* tlie >wt uf running the boat or
vessel.
IV. If trljc inco«ie b© derived ^>y the tax
j»Ayer from boat x ship building, there
shall be deducted from the gros* recerpts
• •f hie occupation, inclu‘Iing the valneof the
ship wheTi finished, if built for himself, the
cost of the^al)'or actually hired and paid by
himself, and the prime «»*it ef the materials,
if purchased by him.
V. If the income be derived by tha ta:f
paver from tiie sale of merchandise or any
>ther pn.i^eriy, real or persona^, there shall
be deducted "from the gro^^^mount of sales,
tlie prime ro«t of the proj>erty sold, includ
ing the co^t of transportation, salaries of
Any
certain the annnuit of tux upon such bu>i : ..es ^h:di be clus.->‘ii*ii anii rated acconling , ^,t*rson or persons wlu) make for sale photo
iiraphs, ambrotypo.8. da^uerrtioty|>e» or pic
tures '*n glikds, metal, papyr, or other mate
rial, by.tlu) action of light, shall lie regarded
a photographer under this act. -
XXlil. Lawyers actually eopiged in
such other tax asi ^uiiy be due upon" Scales or : eases where the iicin;il Or estiinated rent practice shall }>av fifty dollars, hvery f>er
receipts iu euch business, at the ti-no of ^ha!l anio;ini fo oi nn.re, the\ i^lial! son wlior«o busi!*e8s it is. for fee or reward,
t ith registrv, as hevejii pnoided; and ftie I constitute the tir.'l cl.-ssi. and p:.v an annua! to pr*«5ecnte‘gr defrnd eausee in any court
~nm >f in cr.s-.fS witi-ry s.iid rout t'h.ill jot Kccord of other judicial tritiUHal of th»e
1>*J Riid le-v>i rliHM tlifV ; C^onfVdvrate'Stateti, or of any Stale, giv«
uess for tl»y patit or the future, aci'ording to | to the vearly riMiltiJ. or if nit rt iitevl. accord
the provisions of this aC*’. At the tiniv# ot , injr r) t|n^ , titiinari-d vaiue i>f the yearly rein
such registry, tJic-o pliall be paid to the col j al of the h*>use 'r pr 'j>erfv occupieti or in-
lector liie specific tax for the year, ending: tended to be (.iccupied as a liotel.*ii\n, tav
on the next thij-ty-tirst ot December, and ; ern 4r eatin^r house, as tolUiw-s. to-wit; In
c ns.itnit tlie seen f ri e*. :^i!l ]>,iy an an^ | advice in relation to caneei or iuatt4*rs (.tend
nunl t :-uid in.v-r^es wiicre ^ai^i | iiig thi'rein, shall 1)« deemed to b# a lawyer
collector siU.Ui a:.ive to tiie ]>ert-'»ti niuking'
such ^«'iii^try a copy tlicreof. with ,* re(!uii*t
fur the an: »!UU oi tax then paid,
3, Aiiv ]u■r^^>n luillniT to uuiko the reiris
try, and fu pay the ta. rej!iired by the prt^ , itnt shall be ^jid less than $,^,000. i within tiie meaning uf this act.
Ceding section, shall, in adibtiun to al! other i ttspy tiluill constifnte the fliird cL*i.->, jtnl pay ; * XXIV. Physicians, surgeons and dentists
taxes upon* iiits buejiness intpf*«ed by this | un annual ewm of in cases whero'said , aetually enga^jed in practice •hall paj fifty
act, pay double the amount of the specidc j rent shall be $1,0(>0, aful less than $2,500. i dollars. Kv«ry j>er»on •wh*>«e bnsineM it it,
tax on sueh busine«*s, aiid a like fum l^-r j they sliall coiictitufe the futirlh c!d.'«, and j for fee or reward, to prescribe remedies or
•very thirty days of such failure. j pay an annual snnx, »f and in case>= i j>erform surgical operations for the cure of
4. Except A^rliere herein otherwise 4*ru-i ^ here said rent shall be less than I any Ixnlily disease or ailing, shall be d«em-
vided, there shall ^ a separate registry j they shall coustitute the fifth class, and pav €ti a physician, snrgeon or drntist within
and tax tor each business mentioned in the ; an annual su;n of 1^30. Evrry pi!u?« where the meanij>g of this act, .as the case may be:
firth section ut this acf, and tor each placnri f.,M.»d and lodgings, or lodgings only, are pro- and the provisions of* parj^raph nnmber
regar
additional tax, but ihe.-e phail bo a hc a
registry in the name ot the perstm auVior
ized by law to cuntiuue the biiisiinjf^^,
5, Thai upon each tradt*. business or oc- '
Xlll, 0 oMimerci&l br. k«rs»r coinrn’ssioi!
merchants sha’l p.“.'- two liundred dollar^,
ik'id two atnl a pe*’ centum upou aM
U'.adu., Any pert'on i.»- lirm, excep*
o!ie f‘.*gisrere'! a- ik wK If-ale dc*al»*r or
•ank
iti
er
otMer?. ‘u
trdeiti *
•n.tfre;.
p}v:;r'-
in;,- I .-
iJOSC
J.
.f-r-f')!- ;-j
-r ) i.:
It 16, -I- lilt agont >f‘
-r c-;r or seek
■r or I..ibr-'kcri
C ' i *.iL’:lC'i hv
(I**
. . „ . patients, inetaxup'
of conducting a registered business, there i as a h**tel,*inn or t.avern nnler this act.” lawyers, phvsioians, sm’geims and dentists
shall be a new registry, but no *addi- , XI. That every ]tl;\cc whenj food or re jshiiiJ Jx? deemed a tax upon the personal
tioual tax shall be re«iUired. the fvvbM»‘Tit; oT .tny kind are provided for privilege, to l>e paid by each individual in
death ut any i»ersi.>u conducting a bi^sinets j c«5,-»nal visitors and sold for co?isum}*tion , the business, nnd with»iuf rejjard to the place
registered and la.\e«1 as herein rejU'.r.d, n ti VrcMi, and ev rv !«>«iriii.ir h..iise in Avhich nt which the same is conducted: provided,
upon tlie trHn»tc'r oi lue T'> ht'.*-thv r. •]•.■ n* iiha", .'.x ‘» >a!*'^vrs or more sIihH he That the provisions of this Act shall not ap
the businet* b.iali not be tju. jecled to ar.v dc'?!)i-.i a!. c;-.t r g :i^*.sc under tiiis act. j>tv t.> plivsicians and surgeons exclusively
XIL Il'-oker^ .-ii dl j>av :w» hufidie.i do] , en^Hijed in the (/onfeilerate service,
lars. Any p*-i-5,.>n wh>8e biijiiness it is to XXV'. Confectii>riers sliall pay fifty dol
j urohft.-e and sell sJocks. coined m »ney.' lar? and-two and a half p^r centum on the
- . . i^RTik notes, or other sei iir'tie^, for them anji»unt of Sitfes. *flvt>rr person who
cupation herematter named, the lollowiua f^eiveR or others ^r who deals iu. e.x;hange!- sells at retail confectionary", sweetuieat*,
. . i‘«lafii)g to ni.iiiey, ahall be deemed a brt»ker Comets or other c«mfects, in any building,
shall be regarded as a eoafectioner uuder
this Act.
Site. 6. And every pefsim registered and
taxed np'/M t.he gross amount of sale* as
:4fbre«>aiu, shall l^e rejuire1, on the first day
of July, eiijhteen hundred and sixty-threc,
to make a li.-'t or return to the assessor of
♦ he di(»t‘n>t of the ^ross amount of such sales
afv>re>-aid. t(* wi;; Fnnn the passage of
flii.'' A-> t.* t.-ie fhirtjeth dav of June, eighteen
biisitif*.-.. 'lundred and si.xty-threo,. inclusive, and at
or for rht ri.« end of every three months, or within len
. o- vrh,,^. :davH thereafter', after the said first day of
.fniv, e'ehtePTi hundred and sixty-three,
make a list or return ti> tho assessor of the
iistrict oi tlie grows ainoHUt of such sales
•n;tde a-* i^fororaid, wit^ tho aaioiint of tax
bic*. 'c ** iccriu d, i r sho•■^!d acttJ Ho, t-Jmre
o.’. cl iiii ' fi.;-.'.* uMi »-x*d thereto «
.i,i • v"i 1!'., •-J OKth "I arti iiii^tion, in
' n r ' ;:>nriort? m;tv he i>r,7scnbed oy the
-oo’-.r,' . ji !• o," IVxMK, f+iat ttie-same is true
,v;.d cvr'-'.'ct, tnd wball at the samu time sis
■.-e'^ nd, nay to ttie collector tho amount
,f Miereiipitn ;iA aforesaid, and in di
*;aiit rhere if shall pay a penalty io double
•111- } momtt of the tax.
7. That 'ipon the salaries of all sal
^r^td peitjoiB g*rv.ing in any capacity what-
e-v .r, ;xcept upon salaries of persons in the
military or naval ‘service, there^shall be
levied i»nd collected a tax ot"";me per centum
on the gross awiount of such sala^ when
not exceeding ttfteeu inmdred flollars, and
tvFO per centum lipoa all excess over that
amount, to be levied and c^MIocted at the
end of each year, in the manner prescribed
for oriier taxes enumerated in this Act:
I’rovided, Tii^t no taxes shall boimp^jsed by
fiuit the staleisent er eedawte ef iaoo«e eed j teoftnt te the jpeverumeat ms aad fop ^e
profits render^ by the tax paver dees eot , of the leaaer on seid rwot, and tiie receipt oj
eontwii »ore tbaa foar-ilfUis ef the trae and ; tbegoTernmsnt officer shall relt«8«tke Ies««»r
i^ftnMMiatefbistiuableiB«eiaeaod prftfit)s,|from all obligati(>ii to iueiude a«id rest ia
tkea the tax ^yer, ia edditfea to tbs iaeeuae | kled iu his statecieRt of isoone^' aad dhi
om the trae ivaeiuit eC Lie iBoeeae and t eharge the tMant from so. mmeh ef his n>ru
profits Moertained end essesied by ike re-1 to the lessor.'
fereea, fthall pay ten per eeBt«ia ea the I IS. That every fitmer, jUaatet, «r gruier
amoant of said ioootaie tax, ftod the assessor j exhibit the assessor, on or abovt the hit vt
shall be entitled to one fifth ofsaidaddijtional March, eighteen h«ndred and sUty-foM, u w
ten per eentaia over and abeve all other fees |
and allowaaees: And provided farther. That ^f set
_ J • • . ^i.u * ! after the aehverv .i this esUsmW to thto pghiqa^f.
th« t»i p»yer, and anj b«to« tli.;
nefnr*H-«, in regard to eaid estimate, and any ■ ot ont wath of ti>e snme in enroii
deduetjon claimed, or any fact m werene**! oon, at the rate of sixtj pouada of baccu to ibe(»e
thereto, in such form as the Secretary otthe i ^jondred weight of pork. That ob the first u»
TretHnry may prese-ribe. ;Nover-b^‘r n«*it, arid fack y^r thfcreattcr, an cs-
10. ()n all profits made by any pe«”Son,tinaate shall be mndc, »s bereiubflt»r« p.-ovified, o
partuer.^hip or eorj.K»ratioH during the year | the valae of all oaat cattle, horses, ;aul*^, Botubcii
ei^hteeii hundred and aixty-two, by the pur-1 iu cultiration, and aatsea, own*d by with p»r-
ch"^e within the 0;nfed«rafe States and sale, 1 son io tbc (’ioufedcrate States, and up^n tueh vmlat
employed iu the business, if bired and n*>t
ownod bv himself.
, yi. If the income be derived by the tax
paver from any otlier occnj>aHon, profession,
employment or business, there shall bo de
ducted fixim th« grvss amonnt of fees, com
pensation, profits, earnings, or commipsions,
the tialarias of.clerks actually paid, and the
rent of the office, or other building used in
the business, if hired and not ownecr by
himself, the cost of labor actnally paid and
not owned bv himself, and the cc»st of nia-
terial atlmr than machinery purchiwed t«»r
the use of his iMisint^e^s, or to b* converted
into some other form in the course of his busi
uts«; and in «iu»e of mntnal insarance
companies,. the amonnt of losses paid
by them dnring the year. The income de
rived from all other sourcee shall besnbject
to uo deduction whatever. Xor shall for
eigners be subject to a tax from any other-in-
during said year, of any flour, corn, ba- | the s^id owner. ;>hall be one per cent., lo b«
con. pork, oats, hav, rice, salt, ir,on, or the : pattl on ur b^ore the first ^^nuary
manufactures of iron sutrar, molasses made^asier, or planter, or farm«
manuiaciuies Ol iron, ^^all have sold b.-eve^i since the p«a>aie oi this act.
ot eiine, butter, woolen cloths, sho^, to the first dav ot Novt>Diber,.the
blankets and cotTon qloths, a tax of ten per of such S3l68 shu.il be €‘SttTUiAtt±d &DU
centum shall be levied and oollec^d, to income, atVer d‘»ducting therelrooi the mon«»
paid on the first day of July next: Provided, ; p»id lor tKe pareliase of .=»uch beeves, if
That the tax imjiosed by this section shall jthoy have been actually ptfrchsitsd, aud thevalu«
not apply U* ^purchases and sales made in corn consuoied bj them. The astimata qa
the due coarse of the regular retail business, these ilema shall be*made in ease ot di»agreeuieftt
and shall not contiune beyomi the pr^eut 'between the assessof and tax payer a«« herein pr«-
vear.’ " " acribtd in other casc^i of in'eoiue tax; and on each
11. Each farmer a«d planter in the Con- i succeeding first day*ot November, ihe beeves sold
federate States, af^er reserving for bis o^n ^.durin^ the preceding twelve moutns shall be esii-
nse fifty bnslieia sweet |>otatoes and fif^y j nwted and taxed in tbe.sauu; manner,
bu-^hels of Irish potatoes, one hundred bush- i 1^- That rhe Secretary of War anail divide tb^
ela of the corn, or fifty bushels of the wheat | quartermaster’s departoient int« tw,
1 J • .1 ai.oU ui,^ bri»ncheB—one, herein denotinBated pc.>ei quarte>
,,r.-iuced ,» tke y'Jf’P*> f„r th; coll.cti.D ol th. .riiL.-ld tor
d.hv.r totl.eC..nf«derat« Ouvern,»«nt. i j„iribLon I.
the pr»d.ict. »f the |.r*eMt jear. nne-tenth .appi,.,.* the.,u.,,.„d u>r
Ilf the wheat, corn, oats, rye. buckwheat or dgijy^ring cution and totiacuy to tr.s agents of tb«
rice, sweet and Irish potatoes, and of trie The tax asafeiis\)r shall
cured hay aiid todderj als^ ouetentb of the transfsr the estioiutc of urticles eua from eaci
su^ar, inoljwses made of cane, cotton, wool person, by iray of a tax iu kind, to iha aolj au-
and tobaoeo; tho cottun ginned and packed thorised poat quartermaster, ukiug from the tai4
in some secure manner, and tobaccostrip|>ed | qaarteruaxter a receipt which shall be filed aa «
and packed in boxes, to be delivered by him i voucher with the chiel collector in aettUng ha
on or l>efore the first day of March in theja^unt, and s copy ot this receipt nhall be fur-
next vear. Each fatiner or planter, after nished by the chiei adleotor to the auditor
resorvincT twentv bushels of peas or beans, ' qwrlermaster’- account aaacharg*
but nor more than twentv bushels of both, fqUarteruiaatcr r,K:ei»iD|
1 ■ I 11 /I * the estimate, •hall eoileci trom tne l«x>payer toe
t,.rh,6 uw« n>e, shall deh.er t„ the U W it spoilia, ,„d »bkh h.i. vo„,i
erat«,Go*ern.iienl, for lU DM, an. te.it,i »f|„ „ .’^x to U.. U..t«i.««
the pea*, bean* And groQud p*aa-prodnc«o I p..*t qu»neriiiMl«f liiall t»
and gathered by him during the p*‘®a®Rt i
year. As goon as the aforesaid crops are : ears, sn^stiall acoouut for ths sams by aboir-
made'ready for market, the tax assessor, iojing that, after proper doductione trom snavoida-
cuse of disagreement betweee him and the | bie loes, the residue has been delivered to the 4i»-
cofue tlian that derived*from proj.a}rty own- i tax payer, shall proceeti to estimate the same tributiog agents as evidenced by their receipts.
ed, or oe6upations or employnient.s pursued
by them jritJiin the Confederate States, and
nu estimating income there shall be inolud
ed the valne of the estimated annual rental
of all
in the following mannei*: The aseeiMor atid The said poi-t quartermaster shall alM state tks
the tax payer shall each select a disinterest-.aoooants of the quartermaster’s reoeiviajj from
ed freeholder from the viciaage, who may i him the articles delivered in payment ol lazea is
call iu a third in ease of a difference of ©-!*tind si his depot,'and make a mouthly report al the
ending on the tliirty first of 1 >e. emi>er,; uj.der f|ii«
eighteet hundred and sixty three, aud fur
each and t;very year tliereafier, viz:
1. iJankersshuU p:ty five hundred doUarfc.
Every person shall i»e deemed a banlter
within the meaning ot this^ict who keeps a
place of business where crudity are Oj.eMed
in lavur of any peison, firm, or corp-u-rttion,
by tht? dep'^it or coiitctiun of' .;K»rn.y
currency, and by whoTu the or a?
'part ihereut t,nail be paid u'.:i or re-ri: i,
upon Uiediiiit, ciieck or oruer >*'tiijch .-t. tii
tor; but not to include .'iny bH.ak ic^uiiv at:
thorized to issue notes as circvilitioij, nor
agents for the sale of',n-rcijirjdi^:'
Cuunt of producers or mamilactnrer^
li. Aiicnoi ecr^ siiaii pn/ fItU (to.!;i*>
and two and u p-it r’f-'i'.';::] on
aiuouiit, ot HrtK- r _
Tnai on aii ^ , ■ .
ruies J(/T . ..
ol one per t • l ■. i , , • ^ ^ =
saleo, i-'»ci_) j-rro,: ■ , , . . ^
aUclioucel’, vv
Wliufct uci'Upa
Sale t. (l;e
outcry
dwelling, housoe, buildings or Iniild-1 piniou, to settle the matter in dispute; or if {““• ^ such oficer as the beoretary of War oia/
inr lota in cities, towus, or villaees, occupi- the tax payer neglect or refuse t» select m ease tbe post qaar-
ea bv the owners, or oWned and not occupi-1 one such freeholder, the said assessor shall ! i be unable to eoUeot the ux in Sis4
ed or hired, and th# ralne of the wtiii.ated j .elect two, who shall proc^ to the (d ^ “i*mw
an t H«l hire of all .laTM net enga){etf on plan^ i crop, aa.herem provided. TJieT ahall a«:or-, a* . b»u for tlie dutru* «^ru>( a.
tatioin or farms, and not omplored m some | tain the amonnt of the crops either by actual | be ussaed, anu uke a receipt thorskit,
bnsinese or occupations the profits of which ; measnrement or by ci>mputlng the contents |forward the aame to the chiel tax colleowr as
are taxed as income under this act. When | of the ro>rm or houses in which they are « credit in tha ataiement of the aecounu of Mud
tbe income shall be th as ascertained, all of held, when a correct computation is practi
cable by snob a method; and the appraisees
shall then estimate, under oath, the quantity I saia e«timate betore delivering the same, to th*
tion. On all incomes received during tho ' ^nd qu«lity of said cro|.»e, including what i district lax collector as sforeaaid and the receipt
vear over five hundred dollai-s, and not ex-1 mav»nave been sold or consumed by the ! given vo him therefor tbe district tax coilect-
ceei!ng fifteen huodrt^l dollars, a tax «*ffi^'e : producer prior t* said estimate, whether specity said partial payuieat. When the
tlif>se whicli do not excopd five hundred dol-
ars pnr annnfn shall be exempt from taxa
post quartermaster: I^rovided, That any partial
payment of said tax lo Sind shall be euuor^ oa
|Mjr cent shall be paid; ou all incomes over j gatliwrod or not, and the value of the iK)rtion ! thus collected through the payment U
litk. u i—J .i —4 I— el— »i : Vi • . . • \ > ‘ taxi'S in kind'have been lecfrived at the depot *
-■;rn-
] )!!!•>
•9
IJirv
. rt'iii
h ii! i
iire or>>e'^
'a d. *nurfl a
)ii iiufr. ' ;jat.
‘>v
ilii ;i.t
i'-i' ;i
e^:.ct.c.r
ilic ta.\ iiooii
;ic
.V V. T : ' »■
• t"
lege; to be paiu (>y e.icii nuilvidiial >>•:•■■■ ,■
IU the bii^mo^o, wii.HVu rc-uiu to lUt- i ,irui.,inc^i-vrv
It coutiucted. *\j tax 1 a d ti'*
v’w
re
>r rf'^ i;it
^ H!* i
i-.i
■. wliicii
hn Id
*'f
be deeuiuu ;» tjx\ npo.'t in>
' li ' ii-
, , , . - ‘Tit.Mii.jiis, i 'lHvs v»»*rtoi III-
a v\Uicu Uiu .-ja iiu It coutiucted. *\o tax auc,e'i, a d n>*t^ ii'ci idinii; hall.3 rented "r
Shall be required upon auction «aioto Mtivde : iinci -cc.isi..>':ili'v for concc-rrs or tboj'rrioal
tor dealertj if a bubinees registy/ed aiui Lax- ; vcpr-^t■J,•..t,>:l^)o^:s, ^IihII bo iward-^l a the-
ed, and at tiieir pli**^cB ot baaine^, or upon I atre n'lder riiis ,ct. E:vch Circus sh.di pav
othcial gales at auction,, mado ’y juuKvat or j one li!iMlrod dolia.^.®!, aT»d f, t»t>( of. fen dof-
executive otficers, or by persoiinl repre«.e:j- j for oaeh exhibltiori, which tax stiall be
tativoe guaruraus or comiutiieos. ! p^id by t’c^ mu-aqer thereof. Hv^rv biiibl-
111: VV Loiesale dealers in iiqiiora of any. injc, tent or hp;v:e, or area, where "feats of
au(i every debcription, mcludin^ dibtillcd ; liorbemanabip or ;ic ohatTc »uorfk are ex
Ktit ot
dietLlier or d/rewer, wtio shall sell or olier j hiuid shall he rerar(ied an ;i jii'*-^ler under
for talc any such iiqiioni.or wines, in .^uan I this act: rrovi.icd, tiiat no Vtigifitrv nude
titii.feoi’ .flore than thi e„» gallons ai one tnfie, j in one St'Ate eliall l>i held to authorize ex-
tc tiiC 0 me purchabei'J sliall be regarded a6 | bibitions in another State; .?in l but one re
a Wuv,i >.^ie dealer iu ilfcjuonj witliiii tiic j bliall ba re(iuireil iinder this act to
” ‘ All persons, wijo shall autliorize cAhibitioris in any one 8tate.
oi tUib aet.
I , ^ a /
se.i ur oder tor bale, any buch liquors,' or
'W'lueti, m quantities less than three gulione
at oue time to tho same person, shall t>e
rejprded as retail dealers m liquors.
IV. iUimd dealers in liquor, including
diatilled spa-iis, lermented liquoriiAnd wuieti
ot-every uwseripuon, shall pay-oue huudred
dolhtrs, and ten per centuiu oa the gro;is
auiomit U ail sales made.
y. liet^il de.a«n* j,ay M&y ^u;ii.is
and two and a hall p^ ueutum un Uie gross
auiouut ol sales made. h.very pc.raun whose
bubiueeb or occupation it is tc bell or otfer
to sell gruceriies or any goods, wary«, mor-
chainiixe ur otner thinj^s of loreigu or do-
mesuc production, in less’quautit'ea tnaii a
whoie origmal piece or package at one tiuio
to tUe same (not iududing wiuee’,
i^uxtena^ liAov^) Mh«U be legardad
tWH •«♦ iE^w«|««4
XVL Conliiig «,i!ey« aud billiard rooms
sii&'il pay forty dollars for each alley or bil
liard fable registered, '.vhi^h tax fehall be
paid by tho own’er thereof. Every place or
ouildhig whare bow'lB are thrown or biUif^rdR
()lajed,- And open t.) the public, w-th or
withoirt price, eljftll be regs,rdiKi as a bowl-
iiiif allev or bilUai’d roora roai>»*itiv«>ly nn.
dfe/ t.hsa att.
xVti. Lh erj rtable kcepors shall pay
fijtv d'‘li:‘r6 Aliy person whviee occupation
-or bneincea’is to koep boreea for hire or to
let ahall be regarded as a livery stable keep
er under this act.
XVHI. Cattle brokeia eliall pay the sum
of fitly dollars, and two and & half per cen
turn on tho gross amount of sales made.
-Any person whose business it is to buy and
•^aad d«ftl is oftttle, horses, hogs e e ^
ate for another period of time, longer or
•horttii*. ■
8k£i. 8. That the Secretary of the Treasar
ly shall cause to ba assessed and. ascertain
ed, on the first of January next, or tts soon
thereafter jis practicable, the income and
pnditri derived by each perstt)n, joint stock
cotnpauy and C(upor;jtioa from every occu
pation, employment or busineas, whether
registered or not, in which they may have
b«3ea angagod aud from every inveetmont
of labor, skill, property or money, and the
income and profits derived from»aay source
wliHtever, except salaries, daring the oalan-
uar yeiir preceding the ^t day of Janoa-,
r^ next, and the said income and proiits
snail be ascertained, assessed and taxed in
tha raauner hereinafter prescribed.
I. If the income be derived from the rente
of houses, lands, (saem^nts, manufacturing
or mining establishmentii fixtures* aud ma-
cliinery, mills, springs of salt or oil, or veins
of iron or other minerals, there shall be
deducted from the* ^roes amonnt of the an-
fif^een huudred dollars, and loss than three
thousand dollars, five per ceiU shall berpaid
on the first fifteen hundred dollars, and ten
per cttnt. on the excees; on ail incomes of or
over three thousand dollars, and less than
five thoasand dollaie, a tax of tea per cerrt.
shall be paid; on all incomes of or wver five
thoUHaud doljars, aud less than ten tln>usaud
dollars, a tax of twelve and a half per cent,
shall l>« peid; and on all iQcomes of or over
ten thousand dollars, a tax of fifteen per
cent, shall be ]>aid. All joint stock compa
nies and corporations shall reserve one-tenth
of tl*e annn.al earniujiv. set apart for divi
dend and reserved fund, to be paid to the
collector of the Confederate tax, and the
dividend then paid to the sti>ckholder slu^ll
not be estimated as a part of his income for
the purposes of this act. All »>ei'Soni shall
give lu an ostimate of t}ieir.inc«>me and pro-
ats derived from any other seu'rce wliAtever,
irvi in d«ii>e so. shall first state the jBfrnss
Hfii'vUn* of tiieir receir*t* as iodivi*iuals-or
Mu*m x*re of u nnu or partini'rship, aud also,
state parricu’ rly r?Rcli item for which a de
duction i3 to bo made and the amount be
dod;\etod foS* it: Pr«jvided, That the iiiQome
and [n'Wir npou which the above tax is to
be imposed siiall not be deemed to inclnde
the pr>dncti4of laud which are taxed in kind,
aa hereinat^er described. Provided further.
That in case the annual earnings of said
joint st«)ck companies Rnd corp6rations set
apart as afore'iaid, shall give a profit of more
tnao ten and less than twenty per cent up
on thuir capital stt>ck paid in, one-eighth uf
sai'd snin so^et apart ahall be paid aa a tax
to the collector aforesaid, Jttid in case said
sum so set apart shall give a profit of more
than twenty per cent, on their capital stock
paid in, one-sixth tfiereof shall be reserved
and paid as aforeaaid. The tax levied iu
this section slrall be Collected on the first
day of January ensuing.
9. That if theaa«»es8orahall bedis-satisfiied
with tlie statement or estimate of income'
■ind profit derived from any source what
ever, other than prodncts in Kind, which the
tax payer is* required to render, or with any
deductiiHi claimed by said tix payer,'he*5hHll
select one disinterested citizoH of the vicin
age, as a referee, and tlie tax payer sliall se
lect another, and the two thus selected shall
call in a third, who sliall investigate au^ de
termine the facts in reference to said esti
uaie and dednctions, Snd fix the amouitC of
income and profits on which the tax payer
shall bo assessed, and a certificate signed
by a majority of the referees ^all be eouclu-
as to the amount of income and profits
oh which the tax payer shall' be assessed:
Provided, That if any person'shall fail or re
fuse* to "render the satemeut 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 ol'
income and profits on which the tax payoi
sliall be a^Qosed from the'best ovideuce tii jy
can obtain, aud a certificate sigued oy a oia
jority of said refero«6 shalt be conclusive on
1 .. J J ^
thereof to which the government is entitled,: I ^ u 7
and ,hall K^e a written atatement of the to lh.
timate to the said collector, and a copy of
the same to the producer, llie said.pr^a-
aoal rent asum sttfficient for the aeftflssftry an- the tak pay^ Aud provided farther. Thai
lival mpmt aoC exModing Wb pw otntiUA I ia §aj oaa« •abmitted to nfcreeB, if tk«rr ot
m 9^ fimit mtfii ' - - -
cer shall be required to deliver the wheat,
corn,oats, rye, barley, buckwheat, rice, peas,
beans, cured hay and fodder, sugar, molas-
of cane, wool and tubacco, thus to be paid
as a tithe in kind^ in such form and ordina
ry marketable condition as may be usual
in the section iu which they are to He deliv
ered, and the cotton «ia sucn manner as here
inbefore pn»vided, within two months from
the time they have Ween estimated as afore
said, at some depot not more than 8 mifes
trom the place of production, a»d. if ■not de
livered by that time, in.snch order, he
shall l>e liable to pay fifly per eent. more
than the eetimafed value of the portion a-
foreaaid, to Jie collected by the tax collector
as horeinaftei* prescibed: Provided, the gov
eruiaent shall be bound to furnish to the
producer sacks for the delivery uf such arti
cies of gram as#uqnire to be p^t in Sacks
for tratisportation, and shall allow to tin* pro-
iiuder of molasses the cost of the barrels con
taiiiing the same. The said estimate shall
be conclusive evidence of tbe amount in mo
ney, of tax due by the producer to the gov
errimeut, and the collector is hereby autho
rised to procwd to coUept the same by issu
ing a warrant of distres-s fn)rn his office, un
der his signature, iri the nature of a writ of
Jieri facias^ and by virtue of the ^lue tv)
'seize'and sell any personal pft)perty on the
premises of the tax payer, or elsewhere be
longing to him, or so much thereof as may
.be. nScessary for the purpose of paying the
tax, and the additional fifty per cent, afore
said and co6ts;,and said sale shall l)e made
in the manner aud form and after the notice
required by the laws of the several States
for judicial sales of personal property, and
tiie said warrant of distress may l>e execnt?d
oy the tax collector or any deputy by him
'appointed for that^purpose, and the deputy
executing the warrant shall be entitled ti the
same fees aa are allowed in the resj)ective
States to eheritfg executing writs of jicri fa-
ci>n8^ »aid fees to be paid as costs by the ta.x
payer. Provided, that in all cases whore the
k^«>essor and the tax payer agree on the as
sessment of the crops, and the value of tlie
portion thereof to whien the government is
entitled, no other assessment shall be ri^ces
sary; but the ostiTua*^e agreed on shall be re
duced to Writing aud signed by the assessor
and tax payer, and have the same force and
eilect as the assessment and. estimate of dis-
interesbed freeholder^ hereinbefore mention
ed, and tyro oopies of such assessment and
eetioiate thus agreed oQandsignod as afore
said shall l»e made, and one dehvered tc the
producer and the other to the colleotor; Aud
provided further, that the assessor is hereby
.authorised to administer oaths to the tax
payers aud to witnesses in regard t^.> *any i-
•4JU1 i>t’ the ^timate herein required to bo
uade: Aud provided turther, ^len agrictJ-
tuial produce in kind is paid far'taxes, if
payment bo made by a tooant who ia boon#
of the £iecretary ot the Treasury, if they oonaisl
of cotton, wool or tobacco, er if they be Stable
tor forage or auhaiatence to such places and in auoli
manner as the 6eeretary of W ar may prescribe.
Should the Secretary of War find that some ef tke'
ai^icuitural produce thus paid in and aulubk tor
torago and subaistenoe has been »r f»iU b* d«pc»-
ited in places where it oannot be used either di
rectly or indirectly lor these purposes, he shall
cause the same to he sold, in such manner ai he
may prescribe, and tne proceeds oi such sale shall
be paid into 'the Treasury of the Coctederate
States, iibould, toowever, the Secretary uf War
j aotity the tiecreiary ol toe' Treasury that it vouid
be impractioaSle lor him to collect-or use the ar
ticles taxed in kind, or any of tbem, io be receives
in certain districts or localities, then the Secreta
ry of (>he Treasury shall proceed to collect ia said
cQstriots or localities the money value of said arti
cles speeifiad in said estimate and not required ia
kind, and said money value shall be due on the flnt
day of Janiury hi eaoh and every year, sod he
ooilected as soon thereafter as pracucable.
14. That the estimates of incomes and pr^llt^
other than those piryable iu kind, and the state
ments or bills tor the aiAount oi tbe speuiiio^ tax
on occupations^ employments, business aud profei^
aioQS, and of taxes ou gross sales, stiail be deliver-
ed by the assessor to ttie collector ot the distriol,
who shall give nim a receipt tor the same, and the
»aid assessor sball die his receipt with the eiiief
tax coileuNHT ot the State, aud tiie oullector of the
district, boldiug Said eslimaLes, staiemenis or bills,
stiall procued to cwlleot the same iirom the tax
payer. The money tlius oolleoteS sliall be paid
to (be chief tax codeccor ot- the State, aooam-
pauitid by the estimates, staicmeats or bills alore-
said, delivered uy assessor to the district eoUettur
as atoresaid.
15. Tbat evc^ person who, as trustee, gosr-
dian, tutor, ourator or couitaictee, executor or ad-
mioutracor, or ad a^eut, aitoroey id iaot, or la«*
tor, of any person or person?, whetiier residing ia
tne Oonlederate Statesi or uot, and every receiver
to caaaeery, clerk, register or oilier odicer el aay
oourt, siiail be HUaWa'»jie tor tbe Uoiug oi ad
suen aota, mailers.aud lutuj^' as t^iiall be required
to be doue la order to tue assosoment ot tue mon-
i^operty, products aiid income uuder their
coutroi aud tiic paymocii of-taxes thereMi, and'
stiad be ifideuiuiUcd againsit ^1 aud every persofi
tor all payLuuctd ou account of the ioxe> herein
speuideu, duii .5U*il oe rCi^jK)usiuie tor all taxet
Mao Irooi ttio oeiaioa, luO'^mu luo-tey, oi * pr‘>perty
lU 4il0ir»p03.-ie.'ioiv.«u 01' Uildot lUeii ooutrol.
lt>. Ttie uicome ana moneys of hospitals, asys
iuais, ehufoues, dca.jols aud colleges snail be
xompt from taxation under tue provisions uf this
•JLdi.
17. That the Secretary of the Treasury be, and
i^e is hereby authorued, to make ail roles and
regolatioos ueoessary to the operatioa of thi* ast,
and not iaeoasiatent herewitfi,
18. This aet snail be tn foree for twe yeais after
the expiratioa ol the present year, and the laxes
uereia imposed tor the present year shall be IS'
vied sad eoUeeced for eaoti year taerealter in tbe
oaaner*and form hereiu proeurioed, and for tbe
«»id time of two yoard aiUesd thia act st> .11 b«
SOOUtjr repealed: 1‘roVided «.he tax on aavai siiOres,
Hour, wobl, Ci*rtoa, tobaoeo, aud o'tiier at;ricu;ta-
ral prodaots ot tue t^row&a ot‘ »ay j*—” >eeed-
log *i ~ r l8tM, icaposed in iee
his a»v, .-aaU t>« lentd asf' ea** §mf ^
I- -?
'4->'
i'Kl.Nl'h;
EDH
E'l 1
Vries for tt«
advanne
^or fii6 We*kl
aUance.
ter-^PYER
of 1*5 line* for
•»®d5n;r
b»lf H)aHrR (fi
for esih ‘inooeft
quesied to eiave
Miey will be
tagiy.
AdTvrtiaer.ion
Tsrti9sm*nt'i.
,*
From an t
will be c:jl‘red
th« pai>*r
tttHQ is
SnSh ofou. ol
■ f>er on this gwt
remit tahces
■s'.aa,. ,1
ir
A
WILL aKttni
Cnuib«rlaa'
ii«8. Prompt a
^tat entr«gt«d
Out. 17, I8sn.
%Vhol€‘sai
ANDIM
Hardwftre a
U.IY
J aly 2 1 J>r, 1,
J
Groccr na
FAV
f\n’y 10. IKft-i.
S 0 WORln.
WO
Commission a
Wt
.kH. 16, lS»iK
JUHNSOI
£ have thirty
Tl eaft Wilu
ifhsKiaelves wii.h »i
A. Johnson, Jr ,
manacM' at tb^ wo
I'ayt-ticTtlle,
2,5(10
Ferccac iiTing
highest Casi) p:
at thff Merchant >I
ter al ills oIi 6taai
Nov. 5, 18tt2.
^ ”aRi1
1AM prepareti u
Hi^r&ei!9 for An
give gcK>d bargain»
Ador* to me aa tli
9eot of} iu qtnck dii
Qt>ld»inn 1‘. O
900 lb«. iii
Oct. 15.
iAOKS for
25.
22
.L^U for Bule /Q
Mar
Moic i!
2000 suitable ^
FajetieTil]*. Apt
w
%%aiit
TESTERN B.A.1
Br.iik NoJet;
^fld fcDd Si VI
NortS C*roha
;;Coumy i f Ctu.
|,Town of Fayef
*ere«B«fcor»’ $!
CoBl«lernt" 7
'Coupooij 01 i'l
of To
of
4>ct. 12,
Spun
w
K will giv«i 8pG
deUvM-cd ai na
L.AUf>OII.
Factery.
BAK~A?i» n
D»y Faoiory.
' Payette'^le, tc,
_ ^
Leau wantku.-
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