Tl»p rrtrt#«*lrr3tr Tat l^aw.
hnwarer Tlwt *w»r m«dmnic. who shnU B.»il I XIX.. Bntcber® »nd Men «h*!l pay the
•. >' '*no .nhor of .4’Ql>v Ku-i;>ne |K*r ceutnm *n
Hinotnt ofmale. \\\\ pur
rf‘X 'ui»r tn fi.
r
r • ->•«*. -ivr-iiii. nv anil
1 ■ •.,Viii;ti fnot, held or ownp*}
»n tli!> *ir-1 'i.iv of Jiily next. hiuI nnt
*iirv for }v-c'MibuiH.uti'iM for
pirod jh>rli‘ir- ,.t ;,t iSfi.S, >intf of
^'rowrfi ,.r r;,,!! of %nv y>r*'^cdint:
tht* t)f s ptfr • '••id »Ii till
>r ^luTeir.".' >i''
liai'd M ; , .. ; -!-iV -t JuU
ucxS,iU. l Oh t!.c viUiN-of kII m
jliH I:»f..r.--r lut.- ..of >r
! >■(?*•' -iriHlI (JIUV T*fo nun
»iHl two Hud a h»lf p^*r ceu-
,V ’t its trthijtehHr Hnd*«II.
r olfer f*>r »ulf in '?>»»• markef or r4horwi««
nvj W. liurs
tiiiij OH thp g:rort9 fittionnt ^f »11 iu»d«
Kv«rv pw^cni. wl) ».>r «5CCijp«tirtn
ir it; m*ll ar offer tu h«I1 scr'Hjftriti*, or any
>T(vh18, w»rti5 or rnv*n^bHn"Ji««. tif «>r
**r uior« - ...
Mnl iir.ckMtre niiMiw Ht u«« tim« to anJ a li«lf pw «»ot "*n toe gro»f* «*J«*
the flesh v*f‘ cuttle, hogs, or gkettp, shMlI be
de«iu»d a Wi>t«bor und«r tki* aet*. and any
}>er«r»u vrl«»»« bnsiHCsie it i« to bake and mU,
Lt ofTer for «»alo, hruM, alkali U de«aiJ&d »
baker niider this aet.
XX. Peddlers ahaU ]Mij thy dolkur* anfl
^.y
tiU'
ili a 1 '
•s t. '.
h.*r. -
'(i.
i*..-f>nrtTi,»rv}iii) ‘>r ('••rnorrttK't*.
-flllv .I'V^ ;iv ^ 'lot Miplo'ji i
itii *! .lOi'.Y.. i' i
pr.«katf« Ht u«« —r *—I r. " ji ■
-*'06 purt'hiwM'', Hot H>t liidin>i wiu««. a)»irit Ab.T exe«pt |>©rBona estfa^eu la p*
dlin^ exelaaiT»lT v^anodicalft, books, oew*
pafww ptif»lisb«»d in the Omfwderftte Stat*«.
Bibleci, or r«!ija^i‘ii6 tract*, whn sells or ofTsr^
to Rell at retail. wart^i*, or oti»erc«»n-
iuoJiti«»8, trav>liTiir with lii» ^oods from }>!»««*
to place i» the *irvet, *r throagjh di»ferr!»'»
{tarta of tin* cvuiiitry, shalHm dt^eme(J a l>d
H*»r Hiidtjir tiiis Hc*i: Provided: Thnt nny p^'^*
H'.'isl 8fll. di;\ good
-d
i -tfi
h 11.
VH^U'd
>uh tT uiftlL Hiju >rA, fiUftll )■>» dt;«in«*d »* a
r'*’ •lt'-Hlf* dert'er riiidsir thi'^ ftct;
r**ifistt"!r4fd h wiioKvs^lt* dt^nUr, snch
«n n.Hv HtrtoMdl af afor^:*^.id.a.'^,ii rft^ilcr
11 i’.-iwnhrokf-rs hltull'naT two hri.-.drwd
5 trs. Kvorv ftornon, wh"8« hH*»in«sP f>r
• , it U To tiik** r(*ooiT*», by «tiy
ex‘.l:“in'“;e, ^»,>«k1p,
.1 .iiv,v '.a I -i-v-, o- . ly kinl pv>r
xi ji^operr? whAtr^cr. tor ihv i*.p»- '.ur»
I Iff;
dier who #t‘]If-, or IiHt'.is 1 8t*ll.di;\ goofi.-!. f >r
ciiTii or lioiiio-srivt. I»y one or more orijijinal
»r tti»‘ CM". i VlMlt I-
era'i- rc ii-iirv n
■S': ■; .•It r;
I :ii- . jtV.'
hf
ra-v.* t'tiiUts. t-1
/t rxch.iTiir^* i" Co1ii»>d
n-•!»'(;. Htid tii** r^itid tHX ^hall
Hr-ii dav ol
11
-•!
anei
ot
ot ,l:i ■iMi\
I It
lulx next, or
■ ' .:i f .. ! I •! 1 • .f ■ M“X».
. •• . ,, '
I" •' ' ' 'S^-‘ ■' •' to
MU'. •• i -- - !•. . i ' , '■ I:
• . . \X ‘ »••.!) '-i \1 d:4 V»
-M tiiif? :iv{, or Kt 'hf UMi
*■lIsim'^H, H;id OK th«* tii’i^f flay
cai i. \ • jir tht*r«-Mttt>r.
orpwcuriir ol i«onev li'nf fh«rf*on. ^h«ll j piop.w* or pnck;t}/ef at on« time, and to the
dne.iiad A^puvnKroktT nnder Thi^ aoi. 1 i^erson or ptjrson^ as aforei^aid, ahaH
Vill. Diptillwin shall puy two hntulrf-.l | ,>uv ou - unndivd dollars-, and two
di>ilMi-st, Hnd ftlrtu fw«ntv n«r «vnintii
p*v
Diptillwin shall
tu tlu' I ha’f p«*r »^t-iit
rn}fi> -niiomtr of .tli •ijil*.'^ inadt*. !vurv pm'
~.,ti Ht pHrttit*rJt»ip, wijo dt'^riU or
i.irtuit*:' s|itrifoiif I’ujii.xv f'.r s:th‘. -*h»!h
ii !u>u*d I ilisti!lt*i' Und-.*r tiiiti jt't: I’rovid^Ml.
■(••"■v'ut. I'ua du'ilh'r^ ot't’niit, tor 'lirK'tv
from baTises shall be »aj>^ect to a (fedaction
not exceediuiif five imr ff«ntnia f«*r af)r»n«-
repuirs.
II. If^the rn««»^ he. derived from »ny
ra»nufaetunu|^ or miRtns: Stnsioees, there
&haU he dedaeted fm» bhe ^^ee ralae of
the \trodnttM «rf ti»« r«ar. lirBt. tfce re«t oi
the diitahliahraent and ftxtrnre#, if aetnally
rented and n&t owHtwl br the person j»ro»e
eotiag the hoaiaeee; ceoond, the east of the
lakdr aetqallr hired and p*id for; third, tKe
actual eMt oif the raw r«Mi{«rial parohased
aad manofaetared.
m. ff the iucorae derived irom
ffatini' eatarfirieee, there »hall be dedaoted
from the j^rot» earning, including' the valae
of frtjitfhto OB po»d8 nhipped by tlijs per»f>n
ntutiin^ the Tes«el, the hire of the b«*ar v
veest'l, if not owned by the jH»rBO« j-unHirtj
the Hame, or if rtwned by him a re*,«oHaHI»j
allowance for tlie weiirand t«i*r of ttic 6aine,
not ox;^*1ing ten p^ ce>ntnm jhj unninn,
nnd* hUo tbe co«t ul* rnrininjj the boat >r
vertHi‘1.
IT. If tiic iucoTne be derived \>y the tax
and a
and anv
W 111
rin-
•-r; !(•
l»‘i-ror. in -uch t 'rnj
s.-s.i|ii » (if
• nil' - ' rh
f ;xei-
flM tf'
(■
sihiill jiret^ori l.i*,
'ind r("?'dcni-e >f
11 t!itf jrr.!•« -ttleK
ii»i» .t) wii . i.M.j.ih*- j^*w*dry sIihII pav fitiy
liolj irs. Ill I rw'o a,id rt half pt-ir ernfntn on
rh,. ij! khU*> Th.* ta.x upon pt*(ldltT8
'»> d-*t'>)K'd :t tiix nji 'ii th« persjonu!
priviU'^e, l*e oaid t»y eH'd» individual on-
^r»^«d in the l*M>inH«i», witlmiit r«j^arti tv>
place at which the i*anie is eondurted
XXI. Apofht'curit^ shall pay til\y dollars,
and two aud a half i»er cetitma oii the ^ost
aiuoant of sab s mane Ever\' jWrson wiio
ditvw or chilli pny lolfani. and tilr-o
tit’tv ce.nt>i pernnllon on the drat ten jfallo.i.-*.
and two dollnrs' p«r jfallon o* all 3}»iritti di'«
rilU'd Ut'vonil tiiat uu«ntity.
IX. I'irewoiti «i«rifl {>Av on** hundred 1 >1 , _ . _ ,
lam. Hiid two and a hnit’ per centutu ou the j k«‘eps a ahop or bnildinjf wiiere iiiHdicineP
, STi -'Ht* K'nonnt of nil ialrs mado. Every per-j are coMiponn.Jed or preparei according to
t H« ii T (■ trpTHtion ^ «on who ii)annf'ieti!r«6 fertuentod liqi^>re of i prescriptions of physician®, and sold, shall
ol inrcri-itfd in the l)Upinefs, with a otate- ; ;»nv name or tiuwcrrptioa for Bale from tnalt, j be rej^anled a« an apothecary under thi» act
nu'1'1 ot Hu* tune for which, and the ]>lace j whollv or in part, ^liall bed««t«*d a brewer | XXlI Photographer# »haU pay the »am
and iiiiuiner in whirh th.e cianie i^ to be cop . under this Aul. j of fifty d'^iljfrs, ami twi*and a halt per cen
duftfd; a'ld of .ill other fact^* to a» j X. “liotoU. inns, lav^rns and eating k»n-j tm\i on thegr-.f«R»mountoft4al«emad?. Any
ft*rfam flit- anionut of tax u|>on >iui*h bn^i
neee for the «>r the luturtj, accordiugto
the provisions ot tliig act. At the time of
such registry, there shall be paid to the col
lector the specific tax for the year, eudius
ou the next thirty-tirst ot Decenjber, and
ench otht^ ta\ a.-i may be due. upon sale* of
bfc« sitall bd c!aa«itiud aud r*ttrd'acC‘)rtiin;i [ penjon or [lersous wiio make for sale photo
to the yearly rental, or if t;ot i-cjited, accord
in|^ to the estiruated value of the yearly reut-
al of the houee or property occupied or in-
tt!Dded to be oecupied a« a hotel, inn, tav
ern i>r eatinjj hoiiae, as follows, to-wit; Irt
oaaen where the actual or eatiumted rent
grajdj.^, atubn»ty pee. uHifHer»"fct>typed c*r pj«*
tuTi'd on gla»»», metal, paper, or (rthw mate
rial. by the action of light, ehall be regarded
a photographer under this aet. *;
XXlil. lawyer* actually e^ag^d ia
practice shall |>ay fifty dellars. 'Sv«ry per
sm whoee husinese it is, for fee or reward,
to p/«ecnte or defend causee ia aoj eonrt
of Record «*r other judicial trioMHal of /he
receipts in eincli businow*. at the t^ime ot^ shall amount to $10,00w or more, they shall
such rep(»tr>. at* herein pn»vided; and the eonstitiite the first class, and pay an annual
collecUn s^hall ^ivo to th* person making eurn of in ca«e« where rant shall
uch n'iri.^rry h c..j>y thereof, with a reecipt j be *nd le*« than $1().0U0, they shall j (\inf«.-df-rate States, or of 4uy Staie, or give
h»r the amount ot tax then paid. eonetitate the second '1j««p, and pay an an i advice iii relation to ca>.»e* or nsatt*;^ ^tend-
3. An\ pei-t^on Ittilinir to inake the,regi^- i tiiial sum of $30(); and iu wi!«n.* ta’^1 -inj; therein, sliall Ikj deemed to t;e a lawyer
try, an«l to pav the rax retjnirod by the pre- j reat shall Ik> $S,5d>t>, aud less thati $5,U0y, : wfiltin ti*8 ineaning of this aot.
ceding 6sectit>n, ehall, in addition to all other j they shall constitute the third cla«is, and pay | XXIV, Phvsifliao®, surgeons aud dentiste
taxes upoTi hi>s buiiineas impt«ed by this an auniial ssm of in ca«*es where -^aid j actaally engaged ia praciioe shall pay fifty
rent shall be and thun $2.500,; doHnrs. Ev*ry j^erson wh^>ee businesi it ift,
they shall e»nstitute tlie fowrth cla*s, and I for fe« or reward, to ]>rescribe remedies or
pay an annnnl ftiui of and in cas««^ | {>erform sargicxvl oporatktiie for the eare of
4. hxcept uJiere herein otherwise pro-j where said rent shall Ik; lf«s thM«i lauv bodjlv disease or ailing, siiall dtxim-
vided, there slinll »>e a j^».p*arHto rejjistry ; fhey shall c‘nstitute the fiitii clan's, and p,ay • ed a phveician, surgeoa »>r dentist within
and tiix tor each business rnention}d in the j *n annual enra of $30. Every place where ! the aibaxiing of thi^ act, as the oaee may be;
fifth section oi iiii» acj^, aiid for eaeh pmoe ' foxl aud lods^ngs, or lodgings only, are pro- ' and the provisions of paragrap»h unmber
Ol ct»i cluctiiig txje came, but no tax siiaii he j vided tor and furnished travellers, sojonrn-} twentv one shall not extend to phvsioiajin
repured tor the fnere et*rf^e of gi»odf at a j ©rt Ix^arders, iu view i»f paymefit tlierefor, | who keep on hand luediciues s«*lely for th«
p a‘e other thai: the regi?tored place ofi^p income or re**cipt« frtmi which aoiount | purpo»»e of makrug, up their own ji
ac^ pay double the amount of the specific
tax on hiicii f>tisineh». and a like enm for
every thirty dave i fin, h failnre.
J mvi .MCI. Li.c r.j iii«.,,/tie or reeciprs Titmi wnicQ aoiount | purpof«e ot makrug. Up tneir own prescnji
bui>iiivc''. I j.T^n •r'Nt-ry ch»nir*t in tlfe plitce j to from that scmroe, shall l*c regarded j tioni? for their own paliente. The tax upon
of c.^niiiietini£ a jXiTi^terev! biwne^s there ; as a hotel, inn or tavern onder this act.” lasvvors,'ph'»*>‘^>»ng, surgeons and denti.il*.
sutti >v- a ii*Av -feu'i'»t»‘v. 'i.t n.. a«h|t ^ That ever- place wlK*r« food ur r« shall be deeme«l a tax upon the pemonal
ti"ii..i ri\ il, ^ •. l’p"ti tiie fie-'hments of un_v k tt** ^re prevufed f*>r jirHilege. Xa *k? paid l>v each individnal in
tax
t-. .•t ,it.
;i-j -I ■ ‘1 -I.
up"ii ‘!u‘ *r,4
tlif biipiine^ ■'il,
adUjtiwimi tax;,
regiotry .n the luin *.-
iz^'d tn aw t'- C' l^ ■-
O D...I
clij'a.
t^l.VC^
eniii''^' .n;
yt-i^l.i »•! ■( ».
vacl! .t
i. *
Lven P •'.Ol
wiihr. ’ «
fie->hments of un
viftjron-i ffnd
t(
l’p"!l ttif
Iflv; 1
r»iJTi *-*piUtii. t I rri, rfiM. and evei \ t»';irdoii.f !i'.ii«eir) whi*-!i
.^rhy-*>. toHn>-iher. i there i*hall six bi*K.dere or more hhall l»#*
iii'ieeti d tt* any j .’^-enied nn editing h >ut;e nt'der this act
XLI P.rvk ♦^rs* ~ha!l pay two hundred tlol
Any pei'B-'n wh‘«je />U!*ine'« it i^ t.*
riff'hn.ie and ^*11 .•(•"•n f *aori* v
>i;nh n'tea, or otfinr f->r |„
't(*r ol t:
l)Ul tlieie I'iiail be a new
person author
hi>^!
tltC
thf
• ■.e. '-'r fi -is- or t*c
^■■ou f. ' tin- yea
..f IH'Ct'iul'Lr, '
> U I' • . i d t(-i j
I- i! «•", ^ i/c: '
jVe h;i(iI■*• I li.ilhtrh -j
..r h.. ' :i
it', tsiiHli l»e 'Ji'e lu.d h br.
p!iiv,e « i I
IV livV r .■:
b\ ‘lit *a .
cur el., ...1
pai’l ti.. iV;* I
UA
tor- uui 1,. t'i
tla.-r.z, w t.i .
tV o 1; ■. i
Co^uu ;l r-
S . *’
AA.
a r ■
UUHil .1
r- .
iau- .
i’itlirb .
O. ^ .
• V
aucti' liii ^ I A
Wiiocc
-J.
ie-.;n eii a
K‘' !||
ir.
u.
1-
iVer
‘ji r. -i
•rfi* ;01i,
i.t'
•'f >) te 1
. r'lvH’n of • r'i. -.iic/i C'udi
lliCiu'!* aiiV •: -i;-. iv HI}
>H' ii'Mc-tj ift CiT vii.it 1.^:1. riur
••■'■J ot .aor;lia*diz.- f.^r hc-
a>
■hK
t-r
pemon
ire prevufed f-.r jirHilege. t«j *k? paid l>y each individnal in
Sold fir consumptiofi i the hnKinees. and wititout reifard to the place
Hf which the rtitme is conducted: provided,
niat the pr»»vis»ions of this .\ct shall not aj>-
pl_v to |)hy.'iciaue and rmrgeons exclusively
i-ri^iiged in the lx*nfoieratfc serviee.
XiV ('onfect’ojien* shall pay Sf^v dol
J T« Hn.i Two and a hhif'jmr o»ntutn on the
i/r t-*. Amotnit i-t “ilej* h^very’ persou who
il? at retail cojifectionary, sweetrueatw,
Htui«r ! t nio.,ey, tsiiHli i»e-Ji'e lu.d a br.«kei I cmflt»> or other confects, in anv building,
u{»;i this :».'t. i KhHil b« re^ardod as a e».>ufe({lioHor under
.\iil. *lercia'br •k-c'i‘ ftr eommi!v;i(>jv i thi^ Ant. .
’■ I 'v’. V.. hii ..!i-e;.! d-'ilar*. j Sk»
I'tw ' and .1 h-tlf per cetilurn upon nil I *^a\ed
Aii\ |i(*r>ji>n *r ^firni. except I itoresa>-l, shali be requiref, on the tirnt dav
. '• >'• aV 'ie:il*'r or | «if Jnlv, e^irhteen hundred and sixty-three,
t i- - r.he agentofjto rnr.ke a lisi or .rc*tr.rn t*- the asneMor of
' II r-)ods, or the district t)f the gro».s amount of such tales
.'inal «-r unhrolvrtU ! h»> afore'-ai^J. to wit; From the paasage vf
!i»-ig!)ed by others i this .\ct io the tliirtieth day of June, eighteen
.nan;;f»e i)nf*iiK*r.~ ; hundred and dixty-three, inclusive, and at
>r r.>r the , tne e)id of every tyree months, or within ten
>r whose davs thereafter. -tfVer the Bai«l firnt day of
-Inly, eight«*en hundred and si.xty-three,
make a lint or return to the asses^or of tht
lietrict.of grons auiount of such paleti
triade a»^ af>^c^Hi^l, with the awiourit of tax
‘^iiicli 1i.»!j ac.-rue j, or. j»hould accroo, there
vi; ]|s. rhall IravH tiiuft^xed ihoreti- a
and
nia
.. r‘..>'?'.t('-^e
n h.?c
'er*^. tc : u
^•r p.'odu
O' tj:?' prud:t»*v.
. 'et-. fo- Tt.'f (>'A :
. ^>v nr (-(.riKl.j ;
! n
ti. And every person regif^tered and
ui)on the _rrof»s amount of sales as
III-,
■ >r
that the »tatennent or e«tin>ate of inoorae wid ’ teoaat to the gevemment tu6 and for Mie t»
profit« rendered ^>y the tax payer d'*e» U‘>t|of the loesor on n-aid r«»t, aud the rt»c;en»t *
contain niure than fonr-iiflhs of the txae a«d {the gj vernuiiMit ofiicw »lialL release tkkiles
r^l amount ofhis taxable iuco«ie and profits, I from a]l dbli^ti«j(4 te include said rmC^‘
tSea tke tax payer, iu addition the ino'^mc i )i^ad in hie siat^eAt of atid
tax the trae acnoutit hie iiaeatfiQ | \k» tesaut m nueii
pi>oflta aacertained and aeseased \)t the r&-; te the leeeer.
fere«», ahall pay tea per eentam on the ; 12. That eve, j faraier, planter, »r tg»BAr
amKint if said tnoonae tax, aud the abtteeeor 1 exhibit te a&suMot’, or ur aloai U*fc ijt ^
ahall be entitled teoBc fifth of'said additional | March, eight««a hundred and
tea per centum over aad al>eve all other feeft i «®aat of all th« La at*y hkve
and aUewaueefe: And provided furtlietjTSiat si^oe pa«^e yi act aud
the ae*e9&t)r iMaj adrnleiater oathe tj» referee*, j d»liv«y ^ u»Lk utuutsw iw iL- ^
tho t*i p«T»r, sad -mitnm hofor. b, 0.. ^
»hM«. » ci»rd h- luij »-J .Wi„'
, I • I • J ^ ! aa equivabut oi oue ieatb Ol Mil* liumc Ui ckir. ,VK.
ded«etu>n claimed, or auy fact m reference ; poaad. ot l k..
•'Wf/
m
tiu
>ret», i« such form as >he Seeretary of the ;
weight of pork, Tiiat. ui* iKs. a,** *
Troaaury may prt.scnl>e. : Nftvemlwr sbxt, aad ra>jh 3car ihiirc^lrc.- ,
16. On all prohte uiadc by any person,, jib nttreic,ti;jtu(t! providftu.^*
'partuerphip or corporation during the yciwr '.tiie value of'all n!a£cat.ile, horuf..*, u/uJt ^
I ^ i I ^ L I •
ei^htecrtt huniml Jina hlxty“t^ro, by tte pur-[in «uluvafcioti, 'aud aitneis, owaju u} wtch
ch;v^e within the Confederate States arid %ale, i son in the Ooufedcjatc JS«iio&, auu •j.pou
daring tho said year, of auy ili.mr.-corn, ba- ^ the said owafej-s hiiaii be ou.- lic c.
con, t'ork, oatp. hay, ric^, nnlt, iro*i, *»r the paid oa or hcfoie tfcc fifot day 0: Janunr)
_ , ^ ujanwfaetures^ of iron, hugai', luoiasf-tis anade | ®‘y*uing. il ihe graxiet, or plaaur, or faru.,f
payer frora b*Ht .r ship building, there „f eane, butter, w oolen ciotos, .^hoes, lx»ut«, P^^=ol tait
shall i>e tiedncffd from the gr:W receipt j-hluMkeis y.tui oott*.o ch.ths; a tax of t«u I o*^*'
of his oi'iMipjition. inrlnding.the vnliie of the I ei»nt:im shall be levied and. collect^^l, t» be ^ suo 1 s* es s lal Di--ctttULijtced ina uu-
ed as iHCOine, al ter deuuccia^ khtreSruuj che
IIiODsj
-ihiij wluMi fini-hed, if tniilr for himself, the jpaid on thv firiit dat of July next: Proyidel, ^ ^ ^ , ♦ —j
coHt of th(‘ labor acfuallv hrn^J an.l paid by | That the ^ax iiaiM.sed by Vhis n^c-tiou shall J^ey\Lrbe*;ractLuy
-i: >.1. _ J u.. M «>Cilu»W Oi
himself, and the jtntne cost of the materials,
if pure based by him
V. If th'- income be derived by the t^ix
payer from the sale of merchandise or any
‘ther property, real or personal, there ahalL
l>e deancted from the gross arnonnt of salec.
the prime cmt of the property »’>ld, iuclud
ii^ the cost oT tranfi}iortatii>n. p.alarie?i of ^ ^ , _ ^
clerks actually paid, aril the rewt of buildings i elg of the corn, or fifty bnsliels of the wheat! of the quarto maat^rsdspartmtat inis
tMnployed iu the busiaoeet if hu-ed and not | produced in the present year, shall pay
owned bv himself. ‘ ' | deliver t» the Oojifedenite Gorernuisnt, of f,, ’ . ■”
VI. If the income be derived by the tax tlfe prt»diicts of tlio prot^ent y;‘ar, one-tenth L*. “
payor from any other occupation, profession, of the wlv^ut, torn, oate, rye, *l>ucL'wh
empiovr«i.nt or business there shall he de- riee, s=weet m-djri^h potktofs, aud of ofThe tax
dticL«ir frvMn thu gror.^ a»iu>;mt of toes, cova-1 curi*d bay and fodder; also, one tenth of the j "the e«iu.aute ui' »rucU au& irvui -jt,k
peusation, profits, earnings, or coininissions, sugar, niolas«=.e.- iiiatie ot cane, cott**ji, w-^ol | person, bj way of a tax iu kinu,
the saJariee of clerks actually paid, and the ^ „l „ _• 1 .... j u...4 ! ,. • j _ . .
rent of tho offlce. other building in
the bnsinees, if hirei and not owned bj-
himsfelf, the o»»6t ol'lab^r aetually paid and
•ot owned by himself, and the co*t »f ma
terial »»ther than maehitierr purchased for
the oae of his hnsioess, or to be eonverted
iHtosoflae other fi>rio in the coorseof his husi-
n»w; and io case of ui'uttuil iiisurance
companies, tbo ninonnt of losses paid
by taeui during tho year. TLc incoitie de
rived froai all other s^iurees -shall besnbject
to »e dedaetioD whatever. ?^or shall for
eigners be subject t«» a tax from any other in*
eouie thaa that deriv^ from pro^>ertj own
ed, or fiCCHpatiiMia or employnieiitfr parsued
by then\ within the Confederate States, and
in ebtiniatiiag income there shall be' iiicdud-
ed the value of the estimated aunnal rental
of all dwellinge, heasee, baildings or build
ing leta in eitiea, towns, or villasrea. occapi-
ed by the owners, or owned and not occupi
ed or hin?d, and the value of the estimated
annual hire 4 allslave#not engaced o« plan-
Not apply ti* piirciia»-)e^ atul sales riJade in corn oonsuaied by them. Tht „
the due course of the regular retail oiisiuess, itotus shall fe« nia-id lu *>sce of diMig/temest
ani i?hall not coutimie beyond the preeent ; between the assessor and tax payer m herein pfj.
year. , ! soribod in other oa^es of ineoaae taxj aua wa
11. Each fariber and pl.'inter ib the Co>t- jsooceeding first day of November, tiie fac-ete*
fi;derate 8tatfs. arW reserving for his own j daring the preording twelve moutb, »Uaii be
ns« tifYy bupliels of sweet potatoes and fifty j mated and tazed iiT the j^ame laaubar.
bnshels of Irish potato^*, one hundred bush-1 IS- That the Secretary of War aiiall divide;
serviee of the quartormaater s dspartaitat inis j
braaohes—ene, herein deuoiainated
laastera, for the coll.'sstion of the artielet f^ua tm
texee iu kind, aud the otiier ftr dietnbua.jB ts
. I , . * 1 -u » the propar poinU tor suppljinK tbit
of the wlviut, torn, oaw, r_)e, *l>ucL'whea (»i ^gj^yoj-iajj; eott^m aod toiticco tu Um fegcassuftfc^
,11 . . . , tu tfitt aul)- d*
and tobaceo; the cotton ginne«l and packed j thorvBed poet’qdartecuiaater, taking IroBi iLeeut
in some secure inaunor, and tobacco stripped j quartenaadter & reoeipt whitli shall be iilfc4 u •.
and j>aeked in Iwxes, to be delivered by kirn j voueher with the eiiief oolkcUtf ^settlisjj ju
u« or bofore th'e firet day t»f March in tke j a^unt, and a copy of this reeeipt shall be“fv-
ntwt Ai^ar. Kaeh farmer or platiter, after ; nUhed by the chief oJUeoior to th« aaditor
reeorving twenty bushels of peae or beans, j^i“S q^rtermaster’a aeoeuiit asachar^
bnt not more than twenty bushe’e of both, [ quartsrmasier r*eeiTui|[
for his own use, shall deliver to the Coafed-! suali eolleet irom t’se pajer fii
crute GovM-n-lueul, for iw us«, »ne tenth of, )> ■> !«■..
fiioVai*. '‘" J P«*» w »o
i/iu pen , ‘ WovernBuent. The pjsiS uuarteroiasUr tbui 1,.
»iidKat!«red by him ty« pre6«Mt ,i,bi,
y«ar. As soon afl the atoroeaid croiip are uhtll a«eonut ryr tko aiuue bv sfier
Djade ready for RiarKOt, the tax agsesaor, ]q ' alter proper dedecuons froai una?di4
case of disagreeHiefit betMreefi biui aud tlie ^ Iom, the reuidu^ h&s hoeo deiiviir«ii w> liit
tax payer, shall proceed to estimate fhe game ' tribotiag a^ats a^ cvideneed by their rooeips.
in the tollowing manner: The ae^ssor aud The said poet qaanenuaster shall alsi> 6tat« tk«
the tax payer sliall each select a disinterest-1 aeeoocts of the qttartcraiaster’s reotivmg tiutt
ed freeholder from the viciiiak'e, who may hi* the artioles delivered in payiuect ef lai^n
call in a tliirti in caae of a Jiiferenee of o-' ^i"d at his d«?put, aud make a mouthiy report otiik
piuion, to settle the matter in dispate; or if *»®e s^oh ofhcer as the Secretary of Wax &!;
the tax p.Hver neglect or refase to select;lhat in case tue pos! (^tur-
one f ucli fr'eeholder, the »aid a^*ssor shall I '^all be uoable to collect the uu m iuBl
.elect two, «rbo shsll nroc**d to asseM tbe : “ km
~ .1 - — - -- said, he tnall deiivor to the aistnct tax coJiesw
said cfitimate as i
. . • ■ XI* f I • t i , * . . * thoriaed to be Lss
business w occupations the i>rf»tlta ot whicii , niKMisuremeiit or by computing the cwntorita torward the,
are taxed as income nnder this act. Wiien (,»f the rtH»mo or bouses in which they are |a ©rodit in the si
crovi* jvs herein prorided. Tliey shall aacer-i_-j , ,, .
the income shall f/e thna ascertaine 1. all of j held, when a correct computation is praot.-
th«.»s^ which do not exceed five hundred dol- j ^nble b^-such a method; and the appraisers
lars per atutum shall,be exempt from taxa- si,all tJien eetimate, under oath,«the qnantity
tion. Jn all incomes received dnring the i and quality of said croj«, inclpding wh%t
year over five hundred dollars, and not ex-1 may have been sold or consamed Dy the
ceoiling fifteen hnndrt»-l dollars, a lax of five pnxiacer prior to said estimate,'whether
}*er cent shall be ]>aid; all incorinji* over
hnndritd dollars, and lw»s than Three
thouband dollars, five f*er cent shall be twid
OK the firat fifteen hnndrel dollan., and ten
per cent, on the exceas; on all incomt^e of or
over tfiret^ thousand dollars, and loss tfian
five thonsand dollars, a tax of ten per cent.
gathered or not, and the vdueof the portion
therei»f to which the ar«>vernnient i« entitled,
and ahaH give a written statement of the •«-
tiinato to the said collector, and a c*.*py of
.the ?*aine U> (he ]>roducer. Tlieaaid pr^u-
cer shall be required to deliver the wheat,
corn,oats, rve, barley, buckwheat, rice, peas,
■*hall be paid; on all incomes of or over five | [>can8, cured hay and fodder, sugar, molas-
th *usand dollani, and less than ten thousand of cane, w'i>>>l aud tobacoi), thus to be paid
dollars, a tax of twelve and a half per cent. | ^ tithe in kind, in such form and ordina-
•shail bo paid; and on all Incomes of or ovv»r | rv marketable condition aa mav be tieual
MH J’C
g...»js.
i' is’ re lorit (iire or sell
re r n.*:rroH-i, r^h;k.i '»e deeuu-d a
ti ’ •■•ker .r roiuniision innchant
.11
u
• idile
ilia ac.r,
ler pr'opyitj
pi«.'.lic
hall
:>rivi -
u-,... jgrlged
•. :- ‘v f>av fifty doilarti.
. ^ /;j ,i;ji
■1 ■> t «i''
C;i5f»* b, i oifl, ti i, b...:r^» ill
dee ni'd s t •^'acu ni.^!
B'.i rtvif.rerid
s ijh>ill ijot be tAxeu ae t..
ten fhonr- *i,d dollars, a tax of fifteen per
C4*ni. shall be paid. All joint stock compa
nies and corp«*rsttioiih shall reserve one-tenth
td’the annual earnings, set a]>art for divi-
iii the section iu which they are fo be deliv-
ere*l, and the cotton in such manner ae here
inbefore provided, within two months from
the tnne they liave been c«tiraated ae afore-
iend and reserved fund, to be paid to the" i^aid, at some depot not more than 8 miles
collector of ‘the Confederate lax. and the • trom the place of prodwction, and if not de
dividend then p^id to the stockholder sh^l livered by that time, in swck order, he
rn>t he estimated as a part of his income tor
the pur]«)f»)6 of this act. All persons shall
give lu an estimate of their inct»me and jiro-
tks de
shall l>e liable to pay utty per eenc. more
than the estimated value of the portion a-
foresaid, to b»i collected by the tax collector
lenved from any other source whatever,; as hereinafter prescibed: Provided, the gov-
and in d*-*iivg so sh dl first state the gross i ernment shall* be btiund to furnish to the
mount )f their
^LQO to tho Cuiel lax collecuffK
£iatemeut of the accuuute of uiu
poflt qoartermaster: J-Vo¥uiedf Tfiat any puka
paymeut of said tax hi kiad sWl be eudoraed ot
Biiid eatituate befi^e dehvex’iug the Muae to iu«
distriet tax^ oolleetor as aforesaid and the reseipt
gives to him tiiSrtotbr by the district tax
or shall speoity. said partial payment. When tlie
artielee ^ms oolli^oted through the payment 4l
taxes ia kind have been received at the depot m
atorusaid, tliey idiali be disiribuiel to ths agsne
of the ijeereutry of the Tfeasory, if thsy ooa«s;
of cwttoQ, wool or tebaedb, or if they b« suiiabu
for fora|;c or subsisteace to such pities and in euok
manner as the ^eoretary of W ar may presorib«
Should the iSeeretary of War find tkaC some ef tki
agrioultural produce thus paid in and soiublti &r
forage and subsistoiioe has been or toiU be dep»
ited in places where it oanaot be cLsed either di
rectly or indirect^' for th^se purposes, he ihail
cause the same to be sold, in saoh manner ss ht
may prescribe, aud t^ proceed* ot »aoh sale diiail
be paid int«^ tl^ Treadurj of tiic Oecxcderats
States. Should, however, the Beeretary of War
notily the decrctary of the I'reaAury that it would
be iutpracticablo ter him to ooiket or use the ar
ticles taxed iu kind, or any of them, so oe re^eiTOi
in certain di»cri;ri£ or loualitics, then u^e dccrcta-
ry of the Treasury shall proceed to coiit;ot iu daid
districts or localities the uaoney valut. ot ^uiu cru
des specified in said estimate and uoi requirod ia
kind, and said money value sball be uueuu the tiriii
'day of January in cach and every year, and 1ns
lit r o tvii or at?i. aa ion, ii: ( menil-ers of a firm
«..d corn.ct, .111(1 fcfuiil at the same tiuie as
ii Tef, lu, ..ay t‘> tti-L- collector th^2 auiount
sale, to'tln: ..>r
uutv;i^. ln»»!.-ix uj^oii tije aUiriioFiCer^
o, Uecii;V!» -t 'Si, II'la'
ie^e, i).j . .1 ) .• c »eu .)
Ui tile r iV.'-.r-* ■. ' '■ -i.
"■ ■■ > ' . S,. r
■■ -■ ^C(. .a., t.
lo. -ten.. t> ut ,,U.- and Uix
eU, Uli J at lii. ,r jlliit’.*.-' ot
aui ai a.iCU
CAI-Ciiii\i >?tK;ci;5, ->r
and iu'de
- I , .1 -11 II
Inrs an.l hve per cent, on all receipts, which
shall be paid by the ow-:or .f the build
ol taxes rijereupon as »ioresAid,
I I'auit thered’ shall pay a j>enalty iu double
Upofj
•11, iiaUo oy |udi,‘tHl or
■ n i-*t;rson;iJ represeu-
iH.ivco, or c.'iijiuurees.
lii. Vs boiv'pi.ie deaIc/6 m iiquofa of any
ana every Ue^cnpUou, iucludiug distilled
spirit*,, termenteU iupiura, aud wines jf all
knulB, bhi-.ii pay tv.o hundred dtdlara, and
UVe" ‘ ’
saie.-
di(it
for
tit;
to t:
a -.
mcv.
edifice uped for the purpose of
pi ;’,s !.r ^»t*; f irjij
i ! yilft r»‘Mtej >r
:.r«v> hIIv for coMc*‘rts or tlieatric»i
I o]j.'v.r-j.t^ti* sh^ll b(^ le] i.,i $. nie
>»tre Ui'iiier this .
or')#* f.|
pel ceniuiu on the gri8s aniouQt of
i»''rs'n, o har rluaii the
luauu.
' ; -t re^Ht’.,
* ' -oi\ tori!' -»ha;i
■ ni.l-*.' rhi- act,
and ret.M'l deale^
‘act^ niHt&.
K V . Th -.tres shall par fihundred dfii
the amount of the tijx.
Sjo. 7. That*n})on the salariee of all sal-
•^.ried j^rsons Sv*rving in any capacity what
ever, except upon salaries of persons lu the
♦lilitary or naval ^wrvice, there shall be
levied .ind collected .a lax ot one per centnin
the groBB ttwionnt of such salary, when
UMier this . .j. . Enc.ti circns thall pay ; not exceeiing fifteen hTiadred dollars,'and
o!ndr:!i ioiI>irs, and a tax of teu do wo {>er centuui upon all e.xcess over that
i iHr- fur encii •‘xhioitiun, wiiicu tax shall be amount, ti be levied and colkn'-ted at the
; paid by the manager thereof. Every build- lend of each year, iu the manner presoribed
ing, tent-or space^ or area, whwe feat* .>f. for other taxes enuiherated in this Aet;
uoi-seijiauship or a6iot>atic sports are ex- Provided, That no taxes shall be impodud by
hibited fhall be regarded as a circnjs under | virtne of this Act on the salary of any per-
this act. Jtigglora and-other person.s ex-]-ion receiving a salary not exceeding one
hibiting shows shall fifty d»llar». j thousand dollars per aanum, or at a like
Every pHtei m ^vho i^esforrTis by sjeight ot i rate for another period of time, longer or
j deducted for it; Pnjvided. That tiie i;icoine j faining
,ind •».-ufit upon whicii the above tax ih to ; jo cone
any tumh i\ m ofi'er j hand shall 1>e r^garied as a juggler under shorter.
any bucit iKjuors or wines, in quan-! -l-- -- s
me purchaser, simil be regarded as
>.'Jc UeaJer in li^uora within the
sel ■ , r ".r pereoas, who shall
sel. or Oiler tor sale, any such Uouore, or
Wines, 111 (iubntities lees than three gallons'
at one time to the same person, shall be
regarded ij* retail Ueaiers in liqaors.
. . • dealers in liquor, including
^ led spirit*, fermented liquors and wines
01 every oeacr’ption, eh»ll pay oat> hundred
e lars, aud tea per centtroa oa ti»(e irroes
•mount of all sales made.
V. Itetaii dealerb skull pay fliliy dollars
and two and a naif j»er centum ou ti** gruM
auiviuut of SMlwe mado, * Kvery p!»r»t>a ^how
buaiue^s ur occupatiou it ia to Hell or oifer
to sell gnjM)rMa» or »ay g'Kxfc, warm, mar-
wiaadiiie or other tliin«^ Of forttiira y*.
p^d)\«Uon, ill, Iubs qu«« ti^4(^ Mjmi a
whoi«; erigiuai pi»^ or pateukge at i/am time
*0 the same p^ '■u, (uQt in«‘t>tiing wise®’
>pir:t«-«, «y *1^}; ivjuoTtj^sitali r^tqajrdmd
W • % thfii
porHtii-^i. ~ • this act: Provided, that no registry made
rim one time, in one State shall be held to authorize ex*
hibitiona in aTiother State; and but one re
gistry shall be required under this act to
aathorize exhibitions in any one State.
XVI. Be ./ling alleys and billiard rooms
shall pay forty ^llars for each alley or bil
liard table registered, which tax shall be
paid by the owner thereof. Every place or
building where bowls are thrown or biliijwriB
played, and. open to the public, with or
without prioe, shall be r^arded as a bowl-
wy alley ot billiard ro*^ respectively im-
der this act.
XVII. Lirory stable keepers «hali pay
fifty dollars. Any person wh-jee occupation
or DUsineM is to keep horsey for hire or to
let shall be regarded t*jt lir«ry stable keep
er aader this aet.
XTIII. Oattle broken shall pay the tnoi
of fifty doliasi, afid two •and a half per «ea-
tum on the groee ampmnt ef mIm made.
Any pereon whose btnineee it ia to bay and
■aU ILaH m « O
Sbc, 8. That the Secretary of the Treasu
ry ahall cause to be assessed and ascertain
ed, on the first of January next, or as soon
thereafter as practicable, the income and
profits derived by each person, joint stock
company and corporation from every occu
pation, employment or business,«whether
registered or not, io 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, during th^ calen
dar year ^wjeding the first day of Janua
ry next, and the said income and profits
shall be aacertained, assessed and taxed in
the manner hereinafler pr^cribed.
L If the income be derived from the cents
of h(m^, lande, tenemeiits, uuuinfaetaring
or toiniug wtablishments, fixtures and ma
chinery, miliij gpringa of salt or oil, or veins
of ooal, iron or ether mineraU, there shall bo
deducted from the ^oee amoont of the an
noal rrat asuoi 8afiSei«it for the aeeeaeafy an
^ exotyiiBg tea par etttttano
rvPi «x«ept fH mUk dkMtrad
be imp‘^'0i shall not m deemed to include
rile p."Klncte of land which are taxed in kind,
as hereinafter described. Provided further,
Thai in ;ase the am.iual earnings of said
joint stock compariie*i and corporations aet
apart as aforesaid, shall give a profit of more
than ten and less than twenty per cent, up
on their capital stock paid in, one-eigiith of
said sum so set apart shall be paid as a tax
to the colloct.or aforesaid, and in case said
sum sc» eet apart shall give a profit of more
than twenty per cent, ou their capital st»>ck
paid ia, oue-sixth thereof shall ba reserved
and paid as aforesaid. The tax levied in
this section shall be collected*^ ou the first
day'*of January ensuing.
9. That if the asse^or shall be dissatisfied
with the statemottt or estimate of income
and prt>fit derived from any eoarce \^hat-
ever, other than products in kind, which tho
tax payer Is required to render, or with any
deduction claimed by said tax payer, heshall
select one disinterested citizesr of the vicin
age, as a referee, and the tax payer shall se
lect another, and the two thus selected shall
call in a third, who shall Investigate and d^
termine the facts in reference to said esti^
mate and deductions, and fix the amount of
income aud profits on which the tax payer
shall be assessed, and a cGctificate signed
by a majority of the referees shall be oouclu-
sive as to the amount of income and profits
on which the tax payer shall be assessed:
Provided, That if any person ^all fail or re
fuse to render the jitatoment or estimate
af6resaid, or shall fail or refuse ,to s^leot a
referee, as aforesaid, the aaae^or shall selecr
three referees, who shall fix the amount of
income aud profits on which the t.ax payer
shall be assessed from the best evidence they
can obtain, and a certificate signed by a ma-
joritj of Mtid referees shall be conclusive on
the tax payer: And provided further, That
ih anv oaM sabmittea to if th«y or
i> waiiHftf ftiMR iball ta4 coid •mnitf
tne same, 'flie said estimate shall
conclubive evidence of the amoont in mo-
uey, of tax*due by. the producer to the gov
#iimout, and th3 collector is hereby antho-
rised to proceed to collect tlie same by issu
ing a warrant of distress from his office, un
der his signature, in the nature of a writ of
facias^ and by virtu© of the same to
seixe and sell any personal property oh the
jpremises of the tax payer, or elsewhere be
longing to him, or so much thereof as may
be necessary for tho purpose of paying the
tax, and the additional hfty per cent, afore
said and co^ta; and said sale shall be made
in the manner and form* atid after the notice
required by the laws of the several States
for judicial sale« of personal property, and
the said warrant of distress may be execut.ed
by the tax* collec^ojr or any deputy by him
appointed for that piypose, and the depufy
executing th^ warrant shall be entitled tc‘ the
same fees :ts ai*e allowed in the respective
States to sherifiB executing writs of fieri fa
cias^ said fees to be paid as costs by the t*x
payer. Provided, that in all cases where the
assgasor aud the tax payer agree on the as
sessment of the crops, and the value of the
portion thereof to which the governraeat is
entitled, bo other aasessmeat shall be neces
sary; brit the estima‘:e agreed on shall be re-
dueed to writing and signed by the assessor
and tax payer,^d have the snme force and
effect as the assessment and estimate of dis
interested freeholders hereinbefore mention
ed, aad two copies of such aaeessment and
eistimate thug agreed on and signed as afore
said shall be made, and one delivered to the
producer and the other to the collector: A nd
provided further, that the assessor is hereby
authorised to administer oaths to the tax-
payers aud to witntisije^ in regard to any i-
teiii of the estimate heroia required to’ bo
made: And provided^further, when agricui-
tural produce in kind is jpaid for taxes, if
paym^ \m mi^e by a teo&nt who ia boniu?
to p« hia, mt ia kiziQ^ the l^saih part gi
rifti!« kis4 ^ ^ ^ 4ntM)
aot.
1 i • Xhst the Secretary of the Treasury bo, and
he is hereby authorized, to make all rolas and
regulations necessary to the operatimi of t^ aet,
and not iaoonsistetht herewith.
18. This act sludl be in foree fi>r two years after
expiration of the present year, and the taxes
herein imposed ior the present-year shall be le
vied and eohcoted for each year thereatWr lu
uaanaer and form hereic prescribed, and for tk«
said time >>f two years juiods au ^cc sb .ii
•**wcer rep«^*t''l: Pjovii-jd the tax ou naval sto^ta!,
Soar, wool, coaoJj, tobacoo, aud ^thcr a^jricaitu-
aid predaecb lii’ she gro#rta of any y*-*”*
ing fi - r 18*^, Iiaposcd in »s»t ttu io»
sa^.,aaU be lernid •
receipts i^idividuais or j producer bfieks f«»r the aolivtjry ot such arji- | coUeeted as soun taer«aiter.;w pravi;«i,iU.e.
_ , . I (ir j)artnorship, and also,, cic*s of gra n as require to be put in Backs j U. That tho eai.mat^s of aad profits,
'Tiii .•! iiiaiiiiei ii.uy Ia; prefrCril)o*i by the I state parficnlsrly each item for which a oe-^! t,,;. traiisportarion, and shall allow to the pro- j o^er tnan tuose pk^auie in iind, aud tiu* sute-
'•'tjuoi 'Si.»tu*r of Taxes, that the >iainc n» tr*iie j 'iucaon is >.0 be niade and Hie amoiriit to be | ducer of molasses the Cost of the barrels con- i meats or bills lor tiie auiouac of the specific ta*
on occupations, eiapluyxuciiis, basiness aud profes'
sions, aad of taxes Qa groos sales, shall be deiivAT-
ed by the assessor to the col lector ot the distrisi)
WHO shall give him a reccij>t for the same, and the
said aS^edsor shall file his receipt with the ehiei
tax aoUeotAjr oi the State, and tne colleotor of tiie
district, holding said estimates, statements or
shall proceed to eolleot tne same from the tax
payer. The money tfius eollected shati be paid
to the chief tax collector of the State, &oma-
panlcd by the estimates, statements or billa afore
said, delivered by assessoi- to the district oolldcur
as aforesaid.
15. That every person who, as trustee, guar
dian, tutor, curator or cooiuxittee, executor or ad
ministrator, or as agent, attorney in ia«t,^0r fao-
tor^ of any person or persons, whether resi(^ag in
tife Oonfedesate iStates or not, and every receiver
la ohaneery, alork, rogiater or o\h«r officer of a:ij
court, Bhali be arfsweraolc for the dcing of aH
sack acts, matters aud things as dhall be seqaired
te be done in order to liie'a^cesmont ei the luoa-
ey, property, prodacts aud iucome under thAt
control aad the payment cf taxes thereon, and
shall be indemniHed against ail and «v«ry persea
for all payments on aceouat of the tax»i herein
specified, and shall be rosponsible for all taxes
due firom the estates, income money, or pri>party
ia their potisofision or under their control.
16- l^c income -aad moneys of hespitak, ssji
lums, churches, schools and colleges shall Oe
exempt £rom taxation under tho proviMons of this
VOJ
PRINTED
EOWA
ET rro
Pfjo« for the Se^
adrance.
'For the WerVlj 0
BdT>i»ice.
J??~APVERTL
of lo lino.^farfh
ceedlcg pultiicar.o
bait'«qv,RTci I'p'slit
for »«(?0(>'-djn
^«est«i to gtifo th
they will he cont'
‘nglj.
Ad-Tertiseimpwts
wrtiBemtnt .
From an • n.fer t
wH) W ('r>tcr‘Hi wi
the paT)?r be *
ttmn ip paM for
S^ich of o>'T »
per on thiti srpt
m:
n\7s,
Atto
Fat
WILL »it«^nd til
CumbcrlanU.
ti«3. Prompt attei
«laims eotruHted to
Oct. 17, J8-5?.
lVhole«aie
AHi> IMVO
Hardware aad
HAY ST
J uly 2, 18(-i 1.
J o
Grower and
FAYEf
Jan’y 10, ISns.
B 0 woatn.
won
Commission aa
s
WTL'i
Oct. IG,
JOFlNf.OX,
WE ba76 tbirt;- (?.(
eaxt ol H’ilrnin
UiPiaeflv^ with «i:'
A. .Tofcusar., Jr , Aa
maDagorHi l^.c• v''
fajeite^ill^, Nor
2 JOO
rcr^ona faiiviug tb
the iiighest Ca'h prici
at the Mcrooant. 'lilb
b«r tkt his old eiacd 01
H^. 5, 1862.
ARifr
1AM prepared to i
Harness for Amy
flTe gooil bari^in®.
orders to ine a» thf-y
sect off in quick dlep;:
Ooldfjtoo P. O.. Chi
dOO lbs. wn
Oet. 16.
25
Deo. ^
m\tA
dACKfl for r.l«
190
Ti
BOXLS VIUe
for aale oa coi
May 23.
H^ole fjC
OAAA hBS. of hea-i
gUUlJ suitable for
FajBttevllle, April
Wantcl
IITESTEKN RAIL !
Tf Bank Notes;
Gold and ijilTcr;
N«r>b Carolina 2
E
County of Oumbe
Town of Faywtten
GreeneSoro’ f 1 ai
Confederate 7 an
Goapoue of SI6,0
“ of Town
•• of
Oct. Vi, 1805.
SpoB CoUoii J
JE will giTB Spun '
delivered at my ]
w
I^AIU>OII.—t
Factory.
BAK A:ia>
my Fact ry.
Fayetteville, ts^t. 1
OUl
Lead wanted.—j
Department
titiM will pleaei acptj
POWDES 10 p«uu
T
6»-tf
Uiiisboro*
The yixta Ac!v.^c'-i>fl
giu oa W
For ciroulur.^ an J lu
V
HH28t»ro’, \. C , N
OIL ANl)
1IANNER8’ and LE
. LAMP fLACS. ix
Ti