howerer. That «aj mocbanic, \rHo shall aell
only th0 prodaoU 01 tho* labor of hhneelf
and hi* owu family, ehall bo exem'^t t’r»m
this tax. «
VI. ^lioleaale dealers sliaH ]>a^ two hun
dred dollaTs and tvro'and a buU per een-
tma on the groes amount of all aales made.
Everj person, whoso bmineae or oecHpation
it is to ^11 or offer f/» »ell groceries, or any
jcood^,* wares ol* merchandfise, of foroijfu or
domestic prod action, by ono or more •origi
nal packajra or pieoo at ,one time to the
wme pnr^oter, aotlnitfading wine#, Spirit-
oua or malt li^aor«, shall'be (ieemed j* a
wholesale deal^ nnder this act; but, baring
been rogiitored.a* a wholesale dealor, duoh
ixrfaon may also aell as afopesaid.aa a retailer.
VII. Pawnbrokers shall pay two hiiudred
dollaj>. Ev'erv person; whose l)upi.nji»s or
o«cui>ation it i«-to ta.fe or receiv«, br way
of pleilge, 'favor or exchange, *ny g-xwla,
warea or mei;ciian(Iize, or any kind of ptr
The OaMerAte Tax A«W.
fluo. 1. That there 8h»ll be lened and
ool.ected npon the Talne of all naval atoree,
gait, wines tnd spiriton* linuort, tobacco
mannfaotnred or nmnannfactnred, cotton,
wool, floor, »n/^r, oiol asses, syrnp, rice *nd
other agricultural products, held or owned
on the flmt day of Jnly next, and not neces
sary f?r family consamption for the une^-
pired portion of the year 1868, and of the
grewth or prodnction of any year praoedinff
the year 1863, a tax of 8 per cent.; and on all
moneys, bank notes 'or other .oorreney on
band or on depeeit on the first day of ^nly
naxt, and on the valae of all credits on whioJi
the Interest has not been paid, held or owned
by any person, co-partnerahip or corjv^ratiojo
on the 1st day of July next, and not employed
in a bnpinc^, the income derived frftm which
is tajced under the provisions of this act,
here shall bo levied and collected a tax of
jne |>er cent.: Provided, Tliat all moneys
owned, held, or depf*sitc*d bevond the limits
of the Confederate State«», shall bo valued
at the current rute of exchange in OontWl
erate Trt-fcsury n»tcs, and the said tax
be d on tlie ril•s^ duy of July next, t>r
as B>"P theroatV* r as ii;iy be prnt^ficahio.
Riid be oi. tbe Isr 1hv *>f Oct’r
or as 6oin thore;\tver as ifiav be practicable.
3. Ercry perjioi* on:r »K‘^d or inton iinir to {
engage in any bnsinesh najnod in ihe (itth '
section of this act, 6b:iVl,'witbiu eixtv duv«
after tbe passage of tiris act, or at, the time
of beginnmg business, and on the first duv
of January in each year tbereaf'ter, rej^fiHtur
with tbe district collector, in such form m
the commifcsiouer of taxes shall prescribe,
a true account of the aame and rosideucc* of; gr«x» amount of all sales uiadtt,
^ch person, firm, or corptratim engaged i son wJjo manufactures fermented liquors »>fj prescriptions of physicians
or interested in the business, with a st.ite- j any name or descri|>tion fur sale trorn malt,; be regarded ax an ap'thecary under this act.
’ XXlI. Photograpberff shall pay the sum
of dAv dollars, and two and a half per cen
tum on tbe gri>ss amount of sal«8 made. Any
Xl'X. Botchers and'Bakers shall pay the
sura of fifty dollars, and one par oantnm on
the gross amount of sales made. Any par
son whoiw bnsineHS it is ta batehar aiid sell,
or offer for sale in omu iMarket or otiioninee,
the flesh of oaWle, Ifcgs, or sheep, shall b®
deome«l a buteher under fcljis act; and any
person wboge business it is f-*) bake and sell,
or offer for sale, bread, shall, be deemed a
baker under thi»act.
XX- Peddlers shall pay fifty dollars and
two and a half per cent on the gross sales.
Any perso/f, exoept persoMS eg^garl in ped-
dlfj»g exclasiv^ely periodioal^ books, news
papers pnblisbed in the Contederate States
Bibles, o/religious tracts, who sells or oi&rs
to sell at retail, goods, wares, ’5r t>thcr com
modities, travtjlinjr with his goods ft-om place
to. place in the street, or through diflwent
parte of tho country, shall boMieemed ft ped-
, ller under this act: Pi*ovided: Tiiat any ped-
I dlor who sells, orotfors tosell, drygoods, for-
, .I.Minati/* -bv nnfl i»r mare Arir{nal
sorial propertv whatever, for the repa^v’/nent jeign or doftiestic,'by one or more ori_
or security of nionev le?it th®reon, sball be i pieces or packages at ono time, and to the
deemed a pawnbroker nndor this act. j same per:»on or j.>ei*!*ona as tlforesatd, shall
VIII.^Distillers shall pav two hundred ' pay 0113 hundred dollars, and two and a
dollHri*, ami also twentv per contiJjn »n tht; j half per cent, on the gri>ss sales: and any
_>;rod8 utnoiint of al’.S'ilei* made. '"Cv'erjr per-i pervon who |>eddlos jewelry shall pay fifty
son "or (••) !>iiriuv.'*’*s}ijp, vvho ♦li.'^tiU or rnmu- ! dtUai'«, an-1 two and li half per coutum on
r’itctnros pj'iritouii lijUOi-s for sale, !*liftil Ixj J tiie sale^. The tax upon peddlers
ileeined A «ii8tiller nrnlor this act: Proviilod.js.han be deemed a tax npon the personal
howevei, Tiiat distillers, of fruit, f*>r ninety j privii(»ge, to bo paid byeacii individual cu-
days or Tess, .-ihall pay sixty dollare, aud hlso ! grtgcil iu the bnsinoss, without regard ti>
fifty cents per gallon (-»n the first ten gallons,! place which the same is conducted.
and twH dollarn per galh>n^*aall spirits dis- | XXL Apothecaries shall jmytifty dollars,
j.tilled beyomi thaj. quantity, * • * and two and a half per uentum on the gross
IX. Browers sk.'ill pay ouo Iinn jred 4r>]'^ amount of sales mauv. Every persoii who
ars, and twt? and a h:4lf pftr ccntuai on the. keeps a shop or building whero medicines
Every per- j are compounded or prepared accordiug to
.^hTjiinluna %nnd 8»ld, shall
w))olly Of iJi part, |()all bf4-.iMenit'd a
! under this Act.
i X. •■lioiols. inns, tavorns and eating hwn-
ment of the time T t which, and the place
and uianner in wjiich tiie same is to be cou-
ductfd; a;id of all otiier facts going tons ^ , _
certai" the ainoui.t >t tax upon ciu-ii busi- ! jjt.g be clr„i«iti3d ‘Swd rate»l sccordingi person or p«i>i^n8 wiio make for sale photo
ness for tbe pu.-* or thf* future, aocordlugtu t to the vt^lv rental, or if not r«Mited, accord-1 graphs, ambrety^K*, daa:t\§rreotype« or pie-
thft provi^ijii;; r. .1 : .1. , 1 . .-.i . .. r • .. _i._,
•ffhisHct.- At thf* rime
SQchVegistrv, ther*# feliall be paid to the c
lector the specific tax for tbo year, ending
on the next thirty-first ot December, and
sach other tax as may be dne a|)on sales or
Taceipts in. sach business, at the time of
such registry, as hereiu provided; and the
-'t iiig to t!ie ealiiAuteti vuliifc of tbf; varly rtMit-1 tures ou glass, metal, p.iper, or i.ther mate-
’!• I lil of the ht'U.-w or prop^srtY o(y*uj ii>il ur in-1 rial, b^ the actif*n ot light, shall b# regarded
pro'p^jtv 1
tended to be occupied as a hutei, inn, tav-1 a photHrrapher under this act.
ern or »«ting house, as follows, t^^vwit: ly j XXIII. Lawyers actually euMg^ jn
cases wh^ra tbe actual or estimated reut | practiee shall pay tiifty dollars, avery per-
shall amonnt to^lO,(XK) or more, tbev shall | son wh^^se business it is, for fee or reward,
„ , , Constitute the Ijrst class, add pay au annual i to prosecute or defend causes In any court
•ollector shall give to tne person waking ■ turn of $50U; in csaes where said reut shall 1 of aec)rd or other judicial triousal of the
such registry a copy thereof, with areeeipt : be $5,000^ and less than $10,000, they shall .Confederate States, or of any State, t»r give
for the amount of tax then paid. ; constitute the secoud clai»s ftnd pay an an- ' advice in relation to causes or matters j>end-
t. Any person failing to make the r»gis- j nual sum of $3u0; and in eases where said | iiig thcreiu, shall be deemed to be a lawyer
try, and to pay the tax required by the pro-’ rent shall be $2,500, and less than #"».0'X). j within the meaning of this act.
ceding section, shaFl, in addition to all Other ’ they shall constitute the third clasf, aid pav , XXIV. Physicians, surgeons and dentists
: 1 I... .1.;, _ t 'Si • r. .. ..
from tMiusefl shall ba sabjaat to a.oM^HI^oh
noi excaeding five par eontnm
repairs.
. U. If th^ Lficotna be derired fro«
maDhinetmiQg ./>r mi sing Easiness, ^hara
shall bo deducted t’tom the groa» valae of
the produete >f Uie yaan first, the rent of
tha establishtaent and fixtures, if aotually
ranted and not ownad by the parsan prose-
onting the bnsinese; saaond, tha cost of tlie
labor actoally hirai and paid for; tijird, tbe
actual cost o/ tha raw material parohaead
a»d tnannfftctiired. .
IH. If*the incoiaa l>a derived firotd aavi-
jSPatin^j raterprises, there shall ba dednoted
from tlia gross earaia|^, incltiding the value
of lVelght.8 on goods snipped by tne person
rutuiiajf the vessel, the hire of the boat or
vessel, if not owned by the person rnn'ning
the sau)6, or if owned by him a raaH»ail)le
allowance for the wear and tear of tbe same,
not exceeding ten per centnm pur aunum,
and also the eost of miming tlie lK>at or
vessel. ' ,
IV. ICtlm income bo derived by the tax
|)ayer from boat or ship building, there*
sijall be deducted from the grosn receipts
of his occupation, including the value of the j
ship-when finished, if built for himself, the I
cost of the labor actuall3r hired and paid by I
himself, and the prime cost of the materials, 1
if purohased by him, •• •
V. If the income be derived by the tax
payer from the sale of merchandise or a»y
other property, real or personal, there shall
be dadncted from the gross amount of sales,
the prima ewst of the praperty sold, includ
ing tha «K^t of transportation, salarias of
darks aetnally paid, and the raat of buildings
employed in the bnsinass, if hired and not
owned by himself.
VI. If the ineeme be derived by jtbe tax
payer from any other eoe«ipakion, profession,
employment or bnsiaess, there shall be de-
duoted from thu gress amouDt of fees, oem-
poBsation, profits, earnings, or commissions,
the salaries of elerks actuaUy paid, and the
rent of tha office, or other building nsad in
tha business, if hired aad aot ownod by
himself, tbe oost of labor actually' paid and
■at owaed by himself, ««d tbe cost of raa*
terial other than maehinery purchased for
tlie use gf bis business, or to be eonverted
intHsotne other foral in the cSnrseof his basi-
ness; and in ease of mntnal iasaranee
eomi^niee, the amoaut of Io»ses paiel
by tnem daring the year. The iueome de
rived from all other sources shall besnbject
to no deduction whatever. Nor shall for
Uia statement or ettimata of iooo«ne and i tenant to ihe j^vem iuent ad ^lud f r ibs tax
profits render^ by the tax payer does ’uot' of the Wssor oo sitid rc*it, ami tup oj
contain more than fojiri ft hs of the trne and thw^.vernment of^cor ^all r.Jeate th« lev-
raal araannt of his taxable income and profit.^, from :dl obligation to include r««t in
then tlie tax payer, in addition to the income liind in his stutein«Mit of iucoruc, aud
tax on the true a«»Q,unt bis income and charge the tcujw>t inwn sy maeb >1 his n.-at
profits ascertained and ft*sessei by the re- j to the lessor.
ferees, shall pay ten per eeutnui un the; li. That every iarwer, pl*atjr, ur
amount of said income tax, and the assessor j exhibit to tb» mscsjhu-, on or abous tae i»t ut
shall bowtitled toone fifth of said addiUonftl! March, eightwn bundrod snd iixiy-k,:jr, a..
t.n per «entum ov.r »nd abore all oth.r f»M.; *•
sotl LlowMof.: A»d provided f»rtb.r, Tliat l‘ *«>
1 i. *fter the I'l thiS eatiaUiW tu tbe pyii jm,
the assessor may administer oaths hereimfter mtaiioued by tL.
the tax payer, aad any witness before tiie j ^
sefere»«, m regard to sauj eswmate^ and any . ^ ot ui« sauio iu .jija.b,.
deduction claimed, or any fact in referenoo 1 r-xie of :nxiy puun«iaiji'bae'jo t.. ;
thereto, in such form as the Secretary oftli«''
Uuiiiirc'd wcigtil ot ptik. I Jj;**, t.*n tha ir,! ^
Tre:isUry may preswiliO..' Noveiubtir u«xt, auJ ea h ^.eirehar'iaii-r, a t
10. On all profits made by any p«irw>ni |timate shall !>• as fioi.;if!l*etoio {,ruvi'i-.i ,}
partnership or corponilion during tho year ,tbp valu« uf all Hgjatoa^tla, hvir»ei, j)ul s,
eij^btQcnbundre«1 and»«ixty-two, by thepur-iin cultivatiois, and a*sed, own^.a by .usii j,*r.
cha^.e within the Confederate States and ssile,' son in the i’unfe'Je rate State.-, rt.'l up^n >.ui.h »aj.j(
tax of ten
IJanketd Aiui
centam
pa’fd on
That the tax iui}v>aed by tUts seot^en suaii  have bcieo actuuiiy {/ureba:*^!, anu iiic-yjQ,;
wot ftpplv to j^nrcliil^©ft hdJ luauc io ; cofci coua^tue^ hy them. The g*
the due tVoHrstJ of tho r^^ular retail businoM,, thoes itcois 6ball ba mado in ease ol ji»agie»uietit
and shall not c^^nlinne beyond the present | between the aj^eessor and tax payer as hereiu pre.
‘ -r .1 ... ' ‘
year.
II. E-.voii tHrmer and plauter in the Con
federate States, after reserving for t^is own
use fifty bu>>he]s «f sweet potatoes aad if^y
bushels of Irish potateee, one kandred bush
els of the corn, or fifty bashels ef tha wheat
produced in the present year, shall pay and
deliver to the Confederate Goverrknent, of
the products of the present year, •na-terith
Kcribt^d ra other «ttfcea ef income tax; and uu
luce^eding first day of Novumbei-, the becyes
durlni; the prooeding twelve aiwatbs sbail be g^ti-
raated aad taxed in the dauicmaauer.
18. Tksrt the Secretary of Wav dhali liivldiitai
servies si’the i^uancrmaster’i dcpartmeoi ijito i«)
branehos—ane, herein denomiBaCed p>j6t (jaarter.
niadterB, for the coileotioQ of the articles paid fur
texss in kiad, and the ytker fir diatnbutioj, to
Ihe proper peiuts for supplying the aruy^and tot
taxes npon his biisine.‘i8 ^imposed by this
act, pay double the amount of tbe 6]>ecific
tax on such business, and a like sa« for
•very thirty days of such failure.
4. Except where herein otherwise pro
vided, there shall be a separate registry
and tax for each business mentioned,Jn the
fifth section of this act, and for each place
of conducting the same, but no tax shall l>e
actwnlly engR.fied in practice shall pay fifty
dollaif*. Every person whose business it is,
for fee or reward, to proscribe retnedies or
an anniiai sum of S’iOO; in cases VLiere saiii
rent shall t>e $1,000, and les^s than ii;2,500,
they 'shall ounstiHite tho f(»urth c!.ks, -and
pay an annual sum v>f $l(i0; and i»i cascs
where said rent shall Ho le.^s than $1,000, j any
they shall constitute the fifth class, and pay i ed a pbysieian, snrg«tfai or lyutist within
an a«uual sum of $80. Every place where i the meaning of this act, as the case maybe;
f(H)d and lodgings, or lodgijigs t>nly, are pro-i and tho provisions, of paragraph nnraber
vided for and furnished tpavellei’s. sojourn-1 twenty one shall not extend to physicians
•6 I pertor;n surgical operations for the cure of
j, i any bodily disease or ailing, shal+ l>e deom-
reqnired for tire mere storage of goods at a er* or boarders, in vit»w of ijfiyment therefor,: who keep oii hand medicines solely for the
gla^ other than the registered place of the income or receipts fn^in vliicb amount purpi>se of ;>iakin:r up their own prescri}^
nsine^. Upon tvesy change in tbe place j to $,500 from that*source, sluill l>o regarded , t'KiUS for their own patients. The tax npon
k aregisterod business, there i as a hotel, imi or tavern nnder this Act.” I lawyers, physicians, surgeons and dentists
registry, but no addi ! XI. That every place wh«re f'H>d or re shall be deemed a tax upon the persona]
be required. Upon the frcshments of ^ny kind are provided for ; privilege, tw t>e paid by each indh'iduai in
casual visitMrs and sold for consutn->tion i thrbusiness, nud without regard to tiie place
therein, aad evei^ boardyig how/ie inVhich at which the same is conductad: providod,
there shall be six boarders or more shall be j That the provisions of this Act shall not ap
ply to physicians and surgeons exelnsively
■hall be a now
tional tax shall
death of any person conduyting a business
registered and taxed as herein required, or
apott the transfer of the business to another,
the business shall not be subjected to any
additional taix, but there shall be a new
r^lstry in*the nsrme of tbe person antbor-
iaed ^ law to continue the business.
5. l^at upon each trade, business or 00-
aupation hereinafter uamed, tbe following
engaged in tfie Confederate service.
XXV. Confectioners shall pay fifty dol
lars and two and a half per centum on the
sross amoivit of sales. Every person who
sells at retail' conf^ciionaiy, sweotmeati,
comfits or otlier confects, in any bnilding,
shall be regarded as a confectioner under
this Act.
fSiic. 6. And every person registered and
deemed an eating house nnder this act.
XU. Brokers shall pay two hundred dol-
! lars. Auy person'whose business it is to
i purchase and sell stocks, coined money, 1
bar»k n'»tes„ or other securities, for them-
scN’es or others, or who deals in excluiugt*
taxes shall be levied and paid for the year relating to money, shall be deemed a broker
•nding on the thirty first of December, * under this act.
eighteen hundred and sixty three, aiid for j XIII. Commercial brokerR or commitisioa
-aach and every year thereafter, viz: • merchants shall pay two hundred dollars,
L Bankers shall pay five hundred dollars.; and tw% and a haff pef centum up#.»n all i taxed upon tbe gr^ amount of sales as
Every person shall be d#eniod a banker , sales made. Any person or firm, except {aforesain, shall be required, en the first day
within the meaning of this act who keeps a j one rejjistered as a wholesale dealer w [ of July, eighteen hundred and sixty:three,
plaM of business where credits are opened ■ banker whose business it is, as the agent of | to make a list or return to the assessor of
in tavor ot any penson, firm, or corporation, j others, to purchase or sell ^ods, or seek i the district of the ^n>ss amount of such sales
* by il^ deposit or collection of money or j ordcw therefor in ©rrginaf or unbroken j as aforesaid, to wit: From the passage of
•nrrancy^ and by whom the same or auy j packs,ges, or produce consigned by others this Act to the thirtieth day of J.uoe, eighteen
part.tbereot shall be paid ont or remitted {than tha prodnccrs, to manage i>»sines8 1 hundred and sixty-tbree, inclusive, and at
npon the draft^check or order of snch credi- j mateers lV»r the owners of vessels, or for the j thj end of evety three months, or within tea
torj but not to include any bankle^lly an-! shipj^erA or consigners of goods, or wh*» [ days thereafter, after the said first day of
thorized ta issue notes as circulation, nor buf.inctss It is to purcbaee, rent. hh*c or sell ! Jnly, eighteen hundred and sixty-three,
ageuti for the sale of mcrcliandize for ac- j real ebtate or nc:?ro^, shall b^deemed a 1 mjike a list or return to tho assessor 4>f the
count ot producws or manufacturers. j cwtmercial broker or «‘*mmision morcUf.t't j distvict of the grofts atnount of snch stile*
XL Auctioneers shall pay nfty dollars j under this act. - I made as aforesaid, with the* amoant of ta>^
and twv> and a halt per centum on thegn.>s3 : XIV. To’oaccoriisrs shall pay fitYy-doliiirs, which has accrued, or should accrue, tliere-
amouut ot oiiiCb made: 1‘ruvided however, j asd tw» and a half ]Kn' ccJit*. o , am mnt ■ mi, which list slmll have amiexed thereby a
That on all sales at auction ot stock or seen-1 of tiales. Any j'crson whose bnHiir^F.i? it ie j declaration, undtsr oath or affirmation, in
nties lor money, tiie tax shall be one-fomth to sell, at retail, cig.'iis, snuiif, or tol)acco in j form or manner as may be prescribed by the
ot one per Centum on tlie gross kmount of j^-iny form, shiill be deemed a lobacc nu^t ; Commissio/icr of Taxes, that the same is true
sales. Every person shall be deemed an 1 under ihis act. But registered vvhojeiaie and correct, and shall at the same time as
auctioneer, witnin the meaning ot tjiis act, i and retail denUirn shall not be taxed as U»- j aforesaid, pay t^") the collector the amount
wboi>e occupation it is to otier property tor j baccowiats.
sale to the iagnest or best bidder at public ‘
outcry. Tuc Ux upon tne auctioneers shail | lars and five pp.- cor.t. on ail receipts, wi.ich
be deemea a tax upon the personal 'privi- | tax snail > c p '-id by the owner of the buiJ.i ; Sko
lege, to be paid by each mdividuai engaged 1 iug. Evr^ry c diiice u.»fd for tiie purjx.r.e i>,' ' ir.ed pei’sons serving in any capacity what-
m the business, witaout regard to tho pl;*ce dramatic; representafL.ns, plavs' or i»^^rfurai- i over. «xceot upon salaries of persons in the
*u M I couducted. iNo tax ^ rucqb. Hud nv!: ii^cludiiig huHs reified or j military or naval service, there shall be
ahall be reqmred upon auction sales made  ufaed .•cca.^luialiy f.r concerts or’ theatric.*! I levied ind collected a tax of one per centum
for dealer in a btuwness r^natered and tax-' repr tsentatiocs, shliil l>e ro,.warded rs a rhe ; 01, the gross aHiount Of such salary, when
«d, and at their places of business, or upon i r.tr^ und-r this net. Each circus shaH pay 1 riot exceeding rtftoen hundred dollars, and
oflicni] baicB at auction, maae by judicial or j or.e hundred doliars, and n t*ur of ten dol U.wo per centum u^^nn all^ e.xc^ oyer that
of the whont, corn, rye, bnckwhea* or! tobaoco the ag^iatsoffh
nco, sweet and Ir^h potatoes, and *f mo ; gecr^t^iry oftheTreaeury. 'ihe tax
cured bay and fodder; alsr), »ne tenthoftha ^ transfer tho eetimate of articles das trom e»ab
SQgar, molasses madd of cauc, ecUon, wool p«neo, Ky way of a tax ia kind, to the dalj u.
and tf»bacoo; t’tfe cotton ^^inaed and .packed i tfcori*e4 poirt quartermaaiar, taking from tbe »a[«
in some veoure manner, and ^ba««esU'ipped 1 ^•arteruiahUr » receipt which ihali be filed m «
and paekad ia h»x«a, to be delivered by hiMi jvemobet with the eUief colieotor in sctthug aii
ea or before the fli-st day of March i» the | t^unt, aud a eopy of thie receipt sLali be t\if.
B«Kt year. Eaoh farmer or planter, after { ■ished by tha ehiet eolleetor to the auditor »et.
reserving twenty bushels of peas er baaus, .P®-* quarteruiaflter e acaeant a«,acbarg«
but BOt more llmil tw3i.ty b»sh.i» uf betb, p;« HMrt.r«^ur r«oe,m,
for W. own nSc, shall deli«r M tho 0>Bf*d- i ‘S'
« . . .% ^ ftrtic.os wftictx it s&60iHdtii ftriu vifni^A he i§ bound
.rate «,vor.m.ent, top it. ose, .n« tenth »f, „ ti.=
tiio peas, buaiia and ffr'>»nd. P«a« predxwd , '(%« put iu.ncru,a.uir ,ui, m
and gathered by him (li#ing^ the present j safe ousfody ol tiie articles placed ia
year. As so«)u as Uie aforesaid «*’‘^ps.are 1 jji* care, aud sfiali saooui^t for the tame by shtw
— I mado ready for market, the tux ass«is»r,*i!j j ifcg that, atUf proper diiductfons from uoavoidj
eigoers he anbjeot to a tax from any other ia-*| ca:e of disagreement betweoH hira aud the feia losfi, the residue has been tldi?(jrad to tee iii-
cotno than that derived from property own-1 taxpayer, shall proceed to estimate the sair-i^ trihutiiijj a;;cfit^ as iiviioitced by their receipt
ed, or ocenpations or employnaents pursntnl j in tue'foliowing manner: The aasessor and The said post qaart«tniister shaU also Ktace £be
' ~ ' '' ’ ' the tax payer sliall eaeh seloetadisintarest- iwcsaaia of the* quarwrmaisUir’is reeeivicg frajt
eu freeholder from tha viciiage, who may |!»»» the articiej duhver-d iu payment of wx« u
call iii a third in oase of a difference of o-: at hi. dfpot, and make a monthly report ot the
pinion, to settle the matter iu dispute; or if‘»»“e tu such oliieer ai the ^ecrour^ ot ^arnutj
the tax payer-negleet or refuse to ' u
6... sncb froeholder, the .aW msmsw sLall
, I 1 II J * » I epecified lu th» estimate deJivercd to hiia 05 afure-
•.le«t two, x-1.0 shall proMod te the ^ itrtlLstric, ua
crup« »» herein proTided. 'Tliar .ban ase.r.. ^
tain the amount of the crops cither bjAactual ti^jriied to be issued, atid take a receipt thereioi,
measnrunient or by eorapHting the contents ten^ard the same to the chiei tax oolleocora;
of tlia rooms or. bouses in which they are I a eiedit ia the siatcjueni of tbe- aocoikJts ot' sue
held, wbeu a correct computation is practi- post quarteruia^ter: /Vyvtd'W, Thit auy parta.
cable by snch a method; and the appraisers j paymMt ef said tax la kiad shall be eodor^ oa
shall thoiTestimate, under oath, the qnantity 'said eetioute before delirering the scaae to Ui«
and quality of said crops, iaeladiBi^ what ■ dietriet tax collector as aforesaid and the reoejp:
XV Tti „ii ^ ^ 1 tIierouj)on as aforesaid, and iu de
linndred dol- fault thcTe.>f shall paj^a penalty double
th‘j smount of the tax.
That upon t-he salaries of all sal-
^ r - r t.v..3ons serving in any capacity v
, ♦^^t'Jita. ^»ns, plavs or jff^rh.rai- over, cxceot upnn salaries of persons in the
’ . 1 ... . r ^ .K..11
execuuva oihcers, or oy personal ropresen-j iars for each exhibition, which tax shall be
tatives, guardiaus or comiaittees. ( paid by the managor thereof.
Ill- W hoicbttle uoaierfa ia liquors of any i ing,.teut or ipace, or area,
aud every au»unpiion, including disiilltjii j ?mr6«majn8hip or acrobatic sports are o.x-
Bpirits, termented liquors, and wines of ^11'' ’
Every bnild-
where feats «»t
five per ceutum on the gruss
sales made, hvery person, or her th.,o the
duitiiie. or
tor
kinds, shall pa^' two* buudreU ^iiars i ^ regarded as a circus under
—- - a W '^"W^ers and other persons ex-
,.1 I shows shall pay fifty dollars.
i.*o tbe j Evei% persun wiio performs by sleight ot
T ofier : hand shail (k? i>*gard(*d as a juggler under
this act: Pnovided, that no regirttrv mndej
in OQe shall lie held to authorize ex-*l
hibitioHs in another State;, and but one re
gistry shall be required wtidor this act to
anthorize eanibitions in^ny one State.
XVT. Bowling alleys and billiard rooms
shall pay foirty dollars for each alley or bil
liard. table re^stered, which tax shall be,
paid by the owmer thereof. Every place or
building wiiera bowls are thrown or billiards
played, and o)>eu Jo the public, with or
without price, shall be regarded as a bowl
ing alley or biliiiuxi room respectively xm-
der this i .ct. .
XVir. Livery stable keepers shall pav
fifty ddlla rs. Any person whoee occupation
or bAsinei a is to keep horses for hire or to
let shall b a regarded as a hvery stable keep^
er under this act.
brewer, wuo shall sell
auy sucu liquors or wiuo£>, ia ^uan
titit: V, nore than three gallons at ou\} time,
to ti. ‘ me purchaser, suail be res^arded as
a wt....,iaie dealer in liquors within the
meauxug of ihis acu All pertMus, who shall
Mil Uf ofier lor sale, auy such liquors, or
wines, in quantities less than three gallons
at ou'j time to the same person, shall be
r aided as retail dealers in liquors.
ly. Ketail dealers in liquor, including
distilled spirits, fermented ii^uors and wines
ot ©very description, shall pay one hundred
dollars, and ten per centum on the gross
amount of all sales made.
V. Hetail dealers ?>i'all pay fiifty dollar*
and two and a hail pet contum on tl»e gross
amonnt of sales made, ifivery peraoa yfhose
bnsiuess or occupation it is to sell or offer
to sell groceries or auy goods, wares, mer-
ebaadize or other things of forei^ or lo*
UMsuc p^oductioI^ in less quantities than a
wboie origi&al piece or package at one time,
to the (not includS&g .wiaes,
i»irU««s rv be regwdad
per
amount, to tKs levied and c«jlloc^ed at the
end of each year, in the manner pi^ijacribed
for other tHX»3S onumorated in this Aot:
Provided, That n® taxes shall be inaposed by
virtue of this Act oa the salary of any per-
iM>n receiving a salary not exceeding one
thousand dollara per aannm, or at a like
rate for another period of time, longer or
^ort|)r.
Sko. 8. That the Socretary-of the Treasu
ry shall cause to bo a^essed and^ ascertaia"
ei, on the first of-January, next, or as soon
tlfereafter as practicable, the income and
profits derived by each person, joint stock
company aud corporation from' every occu
pation, employment or bnsiness, whether
registered or not, in which they may have
been engaged and from every investment
of labor, skill, property or money, and the
income and profits derived from any source
whatever, except salaries, daring the calen
dar year preceding the first day of Janoa-
rv next, and the said income and profits
s]i0dl bo ascertained, assessed and taxed in
the manner hereinafter prescribed.
•. L Ifthe income be derived from the rents
by them jyithin the. Confederate States, and
in estimating income there shall be includ
ed the value of the estiuv^ted annual .rental
of all dwelling, houses, buildings eriwliid-
ing lots in.cities, towns, or villas, occupi
ed by the owners, or owned and not occupi
ed or hired, and the value of the estimated
annual hire of all slaves not engaged on plan
tations or farms, and not euij^eved in some
bnsiness or oceupatious the prouts of which
are taxed as iueome undtH* tliis act. When
the income shall be thus ascertained, all of
those which do n«^t exceed five hundred dol
lars per annum shall be exempt fi'om taxa
tion. On all incomes reeeived during the
year over fire handred dollars, and not ex
ceeding ifteen hunflred dollars, a tax of five
Mr ceat shall be paid; f>u oil ineemes oVer
nfteea handn^ dollars, and less than three
thousand dollars, five per cent sliall be paid
on the first fi^een hundred dollats, and tea
per oent. on tne excess; en all incomes of er
over three thousand dollars, and less than
five thousand doliars, a tax of ten^per ceut.
sbali be paid; eu all ineemes of er over five
thousand dollars, and less than ten thousand
dollars, a tax of twelve and a half per cent,
shall be paid; and on all incomes ef or over
-ten thousand dollars, a tax of fifteen per
cent, shall b| paii All voiatatock compa
nies and eorporations shaliSeserve on^-tentb
of tbe annual earnings, set apart for divi
dend and reserved fund, te be paid to the
eollector of the Oonfedarate tax, aad the
dividend tlien paid to the stockholder shall
not he estimated as a pkrt «f his inoome for
the purposes of this act. All persons shall
give in an ostimato of their income and pro
fits (^erived from any other source whatever,
aad in doing so shall first state the groove
amount of their receipts as individuals or
members of a firm or partnership, and also,
state particubvrly each item for which a de
duction ia to bo ma le and tha amount to be
dedi:ctt*d for it: Fruvided, That the income
and profit upon wbidi t)ae above tax is to
be itnf»osed sbnll not be deemed to include j
the products of land which are taxed in kind., |
as heroinaAer described. Prondod further, '
may lava baen sold or ^BSumad by the | giveo to him therefor by the district tax eeJleaf
er shall speeii^ said partial payment When tie
prt^acer prior to said estitaate, , - „ j
gathered or not, and the valueof the portion j coUeoted through the paymcai
* —_'/> .-a i taxes la kind have bMu recejvsd at the depot a
to the
they coDiis
hereof to which the government is entitled, j
and ahall give a written alatemeat »f tl>* «s-' “‘•J ^ 1
timate t» Die »aW «.lleetor. aad aoopy of i^"““7’, “ T- ---T
^ J fri -J * J 101 cotton, wool or tobacco, sr II they be auitaiJit
the «.!>> to tbe producer Tl., »id
eer shall bo reqmred to deliyer the wheat, („a„a,7M ch. S..r.urr of (\V m.y pre«r:i..
Corn, oats, r^e, barley, buckwheat, rioe,^>efts, i Should tho Secretary or War fine that some of tli«
beans, cured hay and fodder, stigar, molas-'
ses of cane.Avool and tobacco, thus to be paid
in such form and ordina-
as a titiie in kind,
ry marketable cf>ndition as may bo nsnal
in the section in which they are to be deliv
ered, aud the oottoii in such manner as here-
^before provided, withfn two months fh)Bi
tlie time they have been estimated as afore
said, at some depot not more than S miles
from the place of production, and if not de
livered by that time, iu such order, he
shall be liable to pay fitly per cent, more
than the estimated value o^ the portion a-
foresaid, to be collected by the tax collector
as hereinafter prescibbd: Provided, tbe gov
ernment shall be bound to furnisli to the
producer sacks for the delivery of snch arti
cles of grain its require to be put in sacks
for transportation, aud shall allow to the pro
ducer of loohtsseti theqpBtof the barrels con-
taiuiug the bi:.me. The said estimate siiall
ue conclusivcf evidence of thehmonnt in mo
ney, oi‘ tax due by the producer to the gov
ernment, aud the collector is hereby autht>
rised to pfoeeed to collect tiie same by issu-
That in c^a the aimaal earniugs of said I ,ng a warrant of ditUress from his office, un
joint stock compames and corporations set der his signature, in the nature of a writ of
apart as atoresaid,sh *11 give a profit of more facias, and by virtue of the same to
th^n ton and less tb^n twenty per cent, up- I fieizo and sell auy pers.ual propertv on the
on toetr capHai st^^k paid in, one-eighth of j premises of tho tux payer,^or eUewbere be-
6f houses, lands, tenements, mannfaeturing
or, mining ostablishments, fixtures and ma-
XVUL Cattle brokers shall pay the sum r chinery, mills, springs of salt or oil, §r veins
of fif\y doU 'ars, and two and a half per oen- \ of ooal, iron or other minerals, thare shall be
tom oa th«> gross amonnt of Wes uoade. ‘ ^ ^ ^ ^
Any person whose bnainees it is to buy itad
MlIaaddMi iaoattIa,horBoe,hosierf
lindl 1m(i «om a
deducted from the ^roas amount of tha an-
uaai rent a sum suflUneat for the Becenary aa-
qmI repain, ftoC eM^Ing ten p«r etutoiB
cv mSfi ?«nt, seiMipt IlMft veort deflmd ia
said sum so set apart shall bo paid as a tax
to the colleetor aforosaid, and in case said
snm so set apart shall give a profit of more
than twenty per eont. oa their capital stock
paid in, one-sixth thereof shall be reserved
and paid as aforesaid. The tax levied ia
this seotioa shall be collected oa the first
day of January ensitiag.
’ 9. That if tbe assessor shall be dissatisfied
with the statement (^r estimate of income
and profit derived from any soaroe what
ever, other than products in kind, which the
tax payer is required to render, or with any
deduction claimed by said ta\ yayer, he shftll
select one disinterested citizen of the vicia*
age. as a refbree, and the tax payer shall se
lect another, and the two'thus selected shall
tall in a third, who shall investigate and de
termine the facts in reference to said esti
mate and deductions, and fix the amount of
income and profits on which the tax payer
shall Iw ass^Med, and a certificate signed
by a majority of tho referees shall be ooncln-
cive aa to the amoun't of income and profits
on which the tax payer shall be afisessed:
Provided, That if any person shall fail or re
fuse to reader the statoment or estimate
aforesaid, or shall fail or refuse to select a
referee as aforesaid, the assessor shall select
three referees, who shall fix the amonnt of
income >nd profits on which .the tax payer
shall be assessed from the best evidence they
can obtain, aad a certificate signed by a mar
joritj of said referees shall be conclusive oa
the tez payer: MM proTiided farthite, Xhat
ill aaj tsM Mbmittw to rrfMfnw, ifthejir
■dlnfty of
iten fU iM, m4 mMf
longing to him, or so much tlTereof as may
be necessary tur the purj^^e of paying the
tax, and the additional fifty per cei^. afore
said and costs; and said sale shall be made
in the manner ftud form and af\er the notice
reqaired by the laws of the several States
for jrtUicial sales of personal property, aad
the said warrant of distress may be executed
by the tax collector or any deputy by him
appointed for that pur{x>se, and the deputy
execnting the warrant shsvU l>e entitled to tbe
same fees as are allowed in the respective
States' to sherifi& executing writs oijierifar
ciasy 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 cro]^, and die value of tJ^e
portion thereof to wnich the government is
entitled, no ether assessment shall bo neces
sary; but the estimate agreed on shall bo re-
dnced to writing and signed by the assessor
and tax payer, and havo the same force and
effect as the assessment and estimate of dis
interested freeholders hereinbefore mention
ed, and two copies of such assessment and
estimate thub agreed on and signed as'aforo*
said shall be made, and one delivered to the
^roduoer and the other to tho collector: Aiid
proTided further, that the assessor is hereby
authorised to administer oaths to the tax
payers and to vritnoeses in regard to any i-
tem oi the estimate heroin requiredf to be
made: And provided further, when agrionl-
turai prodaee in kind ia pakd for taxea, if
pajmaot be made by a teoaat who is botmi 
to mkia raat imkii^tiie tntkput of «id ipmi* l«4
agricfdiural prodae* thus paid ia and suitablbfoi
fdrags aad aulKisteaoe has been or ictii b« depos
ited IB plaees where it conuot be uiud either di
rectly or indirectly lor theae purposes, he sbai'-
MOM the saoie te be sold, ia such nianner u bt
may presoribc, and the proceeds ol such sale sbaii
b« paid jato the Treasury \if the Cei:fedfrttc
States. Should, however, the Secretary of Wax
notify ths Secretary ef the Tteasury that it wouii
be inapractie&bie ier hixa to collect or use tbe **-
tides taxed in kind, er asy of them, te be received
ia cartaia diaitxicte or localities, then the 6ecr«ta-
ry of the Treasury studl proceed to^ ooUeot ia iwiti
districts or ioealities the money value of said arti
cles specified ia said estimate aud dOt reqaired ia
kind, and said isoaey value shall be dueou the firii
day of Jauo^y lu each and .every year, and b«
collected as ^ooii tjiurealter as prattivabie.
;4. That the estimates of iucomcs and profits,
other t.KAn tiiuae p:iyabl: iu kind, aud the stato-
ments or bills tor the aoiouat ot the specific ux
on occupations, eiuployfiic&LS, business aud prulos-
I aioas, and oi’^aiAes oa gro^a fcuaii bo dcjjve*-
! od by thtt*assesso{ to ihe collector oi tho distnot,
who shall ^ve him a receipt for cLe etame, and i&fl
said st&njsaor ttuall fiie his receipt wiiIi the ehief
uix ooiltiutor oi tue btate, aua tne collector oi tha
distnot, h>>lding said eeuuiates, stutcmeuis or t>uh,
shall proceed to oolleot tne tiamo tirom the tax
payer. Tiie nifney thus coilooLed shall be paii
to the chief tax coiicctor ot khe State, aocoiB-
panied by the eatiaiates, statemeata or bills aforo*
Haid, deUvered by assessor to the district ooiieet(»
ju alorcjsaid.
15. That every person who, as trustee, guar
dian, tutor, curator or committee, executor or »d-
ministr|itor,'-or as agent, -attorney in iaot, oi iai’
tv, of anjr person or persons, whsther residing in
the Couf^erate States or not, aud every rceaiver
in chancery, olorit, regiiiter or other oifioer of aoj
ooart, shall be answerable for the doing of ail
auoh a^ts, matters aud things as shall be required
to be done in order'to the a^ssmeat of the moa*
ey, property, products end iueome under their
control dad the payment of taxes thereon, and
sh^ be indeinnitiod agaio3t all and every persoa
for all payq^eebs on aoeoont of the taxes herein
specified, and skall be roaponstbld for all taxex
due from the estates, income money, or property
ift their possession ot under their control.
16. The income and moneys of hespitals, ssja
IJau, ohurches, schools and aolleges shall be
exempt from taxation under the provisions of this
aot.
17- That the Secretary of the Treasury bo, snl
he b hereby authorized, to make all rulas and
regulations ueoessary to the operation of this set,
and not incousisteut iierdwith.
IB. This aot shall be in force for two years after
the expiratiou the prescat year, and the taxes
hereia imposed for the preheat year shall bo Is-
vied and oolleetcd for eaoh yuar thereaftar in tlid
manner and form herein pruseribed, and fo^ the
said time of tvro yaars anions this aot sh ill ba
soonw repealed: Proviued the tax on naval stotss,
dour, wool, ooiton, tobaooe, and other a{riouittt'
ral prpdttota ot the growth of any y^**- "Yceed-
iag tlr ^' ^r imposed iu *He & ioa ^
tha .4mII b« tevied aaf er*^ vfDi ew ^
PRrMTKljj
EOWj
KT t1
Priot- for th*
fMiy»no«.
F«r fhe Weoklj
advsQoe.
|«r ADVKRI
of 1^' lirjM f:>p|
easdiu^ public
half sqniire (eU
for ea'.h Rue?e
qaeeied to rttau-l
they will be oob
AdTertia**!!!'
Prom ac M
vUl b*
ta« pap^r snl
Um is paid i •mI
ea«h •fov^j
Osr on till# • V'
rtiaunftnf>ef.
At
WlLi. ftttfoUl
OnBiberlail
tied. ProiQpfc
c!aima oatrasteC
Oct. 17, l^!5a
~ GEO. )
Wholcsal
AJKD lA
Hardware a
tlkY
Jaljr 2 18t>l.
J
€hro€«r fui
FA
Jan’jr 1ft, Ibfta
B e WMK-^.
wq
Cvmmissionl
W
yet 1ft, 18«S
JOHNS
WJ^E have thirt
ff of Wi
lheiDselvsH*wi f h
A, Johnsan, Jr.
xaaafer st the 1
SftjcUeviUn, I
2J)00
rsraoofl havii
ths highest Cash
at lk« H«rehaat
b«r at his old >*U
6, 1862.
' AB
I AM prepared
Hameeu for
firt good btvrgai
cprden to me ad
sect 9*[ in quick
Qaldston P. O
"900 Ibtf,
Ooi.
MACKS A-.
De« 2“.
19U
fcr si*ie
2000
$soic
LB8. j
AUlt»hl
fajetteville, j
Wai
WBtJTKRN a
Bank Note
dold
North Ga.f'.
Count} I
TewD of F
Grtienaiioro
Ooat'ederiiti
Co*«T,oiU! 01
of
Oct. IVi, 1H 3
Spau Cot
’’E wi'i give
d8liy«r« J I
Ui
F»*tor>.
-BAR A.'^i
\ay Factory.
Leak wa.st
DcpMtioen*'
titiw wi.l
pijWDKK fyr 1
6^.f
THK Six'h A«
gia OD 'V! d
Foi circo)^^3
Hiili*'- r '
a)
LAMP 151-
X
> -4