The Confederate Tax Law.
8bo. 1. Thnt there shall be levied and
col.ectcd n]»«>n tlie ralne •'♦f naval stores.
toN;i'^vo
■ ’ ■. . li ' > • ti\ ri( .• ..M I
'■ I* >1 j ....niu-t'. iifltl *»r oxctuHl
Ml) ii..' lit':’ .liiv ,Iu»v fU'Xt, rtlltl tv it Ui'CC^
Sitrv |i>i fanvlv consiuujitioTi f*>r the unox
i>itv(l of the year
^r»\vr!i i»r pr..,h„-tit>n ot’:inv vo«r prooeding
till’ I p p**r cont.; jitjcI on nil
Ujink notis or orher currenev on
hutul or on ilcponif on the 4rst ot Ju1'\
Bext^knd v.n tlie value of all credibon whicii
the iutfreft h>u« not been j>aid, held or owned
by any petvon, co-partnerahip or corporntion
on the dnvof’Jnly uext,and not ««nployc;d
in a bnsinci?5, the niconie derived i'rtiw vriiich
IB taxed under the ]>rovision8 of this act,
‘here ehrtl! he levied and collected a tux of
jne per cent.: Provided, That all moneye
owiiel, held, *r deposited fH^V'>nd the liniTfs
of the C*in‘Mdi.'!'ji‘e Strifes. sLal! ho vi!n-ii
af fhc ciit riMiT r.'fe uf oxc'i in (/ »ntied
ef'a’o Tii-asiirv i >r.*s. and tin* «•'!• fH^ sh:ti.
b»* Ms=!‘^ ’■ ! on t(,. jir-T d.JV - f .hilv next, *»:
iis iitmn ;f)0 pr;i;*t:ca!)h‘,
and he r.ol. t, ic“! -•n t’le Jt(|;tv of Ot-l'r next,
or .IS >'n'n !ii'ri-;i(l» r ik* ;-ir.;C‘tir:ii)!o.
2. K\i*n pt I'f • or int»*r;dini; r-;
eniiiiire in i!iy tiunied in I tie lit'th
eoi iio!; »t tiiis wit',,in j-ixt
hdwerer, l!h«t mj mecb«nic; who shall eell
only the prodncta ot the liU»or of himself
svnd bin own fanaily, shall be c.Temf*t from
»hip« tax.
V'! WholfMjile dtvilprnsh'dl pav two hun-
,;!v.J *iollarti and two ••in-,*';j hdf’per een
nun f>o tin* irropH anh>niif »f all sales made.
Ever? person, who3« business or occupation
it is to tsell or nffor to eell j^roceries, or any
;oods, wares or luerchantHza, of foreign or
domestic prodnctioti, by one or more origi
nal packasje or piece »t one time to the
»aiue ptircliAJjer, not inclrrdini; wines, spirir-
ons or malt liquors, shall he deemed as a
wholesale dealer under this act;i>nt, haying
been re^isterrfd as a wholesnle dealor, such
person ny y also still as afores!iid,as a retailer.
VII. Pawnbrokers shtill pay two hundred
dollars. Every person, whose business or
occupation jt is to ta^o o»* receive, by way
of pledge, favor or exchange, any g»H)ds,
w.sres or merchandize, or any kind of ^*«r-
pS‘>nal property whatever, f *r tho rej»iiyrnent
or rJeciirify ii luonov lent tliereon, !?liull be
docTJied a jiaw’ihniker under this act.
vni sh:ill pav f'vo hnndn'.d
tiollMn'. iind ai'*.Twonty p^ir C',-irTnii\ *'r> tho
'jrrot^s amouTit of all lsa^ yiade. ’"Iverv per
ton or CO partnership, who distils ">r uiairj
'•K-fnres! -^pirifotig liouoiv I'or siuiM Iii-
decMiit’d a distiilor tnuler rhis net: Proviilud,
TTY Butchers and Bakers shall pay the
suin of fifty dollars, and one per eentntB on
the ^ross amount of sale* made. Any per
son wh.»i«» bnr^iner^s it is to buitJier andsdl,
or offer for p;>le in r«pen market or otliorwise.
th*i fleph of cattle, hoi^, sheep, siiall be
ileemed a butcher under this act; aud any
person wliose business it is to hake and sail,
pr oifer for sale, bread, sUall bo deemed a
Huker under tliis act.
XX. Peddlers shall pay fifty dollars and
two and a half per cent on the groes sale*.
Any person, except persons engaged in ped
dling exclusively periodicals, books, news
papers published in the Ooofedorate States,
Dibles, or religions tracts, who sells w oflfers
to sell at retail, goods, wares, or other oom-
modities, travelinsr with hie goods from place
to place in the street, or through diflferent
parts of the country, shall be deemel a ped
dler nudor this act;’Provided; That any ped
dler who sells, or offwrs to sell, dry goods, for
eign or dorue«ti(% by one or more original
pi(;ce.a or pnckasres at orse titne. a«d to the
same person or persoTis as aforesaid, shall
oav one hundred dollars, and two and a
}>or c'»'Mt. on the p-os^s fiah»a; and any
per'.'tn wiu* pt**idU-s j^*vcelrv shall pay fifty
flollars, anti two and a half per centum on
I tho o;roi»s dialer. Tho tax upon peddltjus
}>o dcc'Mjed a tax njM>n the personal
! privilfiro. to 1*0 paid t»y each individnal en-
' aL'ed ill till* bu-iinoat-. without regard to
frora honses shall be subject to a dednctioH
not exceeding five per o^ntnna tor annual
repairs.
II. If the income be derived from »fjy
raanufactming or >niuin£r business, thore^
shall be deducted frora the groes value ot
the products of the year: first, the rent ot profits ascertained aud assessed by the re-
tbai the statement or es^mate of income and | tenant to the goTernroerit as and for tiietax
profkfl rendered by the tax payer' d'>08 not .of the lessor w said root, and the receipt ot
contain more than four-fifths of tb« true and ! the gt-vemmont officer ehall releace the lessor
real amount of his tAxableinc)meand profits,'from all obligation to include said rfent, i„
then the taxpayer, in addition to the income *' ’ • -*■
tax on the true ainonnt of his' income aud
l)ow('voi. That disiiiltTS of iVijil, tor liinety
days-i or less, shall })Rv sixt j t|onai>?, and
alter the oat^sagc ot thi'« act, or at tlu? tinu ( flftv cents per jjallon on tlu> ten vall"0^, j place at wir.cl: tlie same is conducto«l.
of'lu'trintiMi^ bi:sir:t* j', and on the Sist dav | and tvvo dullarr per g.nllon ou all spirits dis } XXI. A.pothecarics shali pay fifty dollars,
of Jaunarv in oacii year tl)f*renffer, re^/i.’ter I tilled Iu*yotid tiiat quantity. j and two and a half per centum on the groes
with the litKtricf roHoctor, in mich fornj a -1 L'^. B'jewers shall pj. v cuie hundred do]-j amount of bales made. Every jxjrsou who
•the conunitisioner of ta.ve.^ sh.ill prescribe, i lars, and two and a half per ce.ntuni on tlie j ke.‘ps u shoj; or building where medicines
a true ac.'ouat i»f th‘ name -’nd rc^^'dcnce of j irro.-e aTijount of nil sah?*? njade. Ev ;.‘ry per- I are compounded or prej>ared according to
each person, *’r;n, or C'>r;->orati'>M e'’2;:!ired | son niannfa;-tiirep fc.r:uo!ited !i-[Wori of Tvrescriptifnis of physici.aiis, and eold, shall
nr i-- • -ii-d ir, ;mo bu» u'lili a ytate i am* nan:e or dt ecription tor «>ie froui njait, ■ be rcirardwd as an upoth.ecary nuder this act.
nienr r.t' the ?i*ne f-r v. h.i’i, »:i'i the !>!ju-o i wliollv or in ]i»rt, s* ‘ill l>* decmod d iTynVrj XXII. i’hoto^frapiiotb shall pay the sum
and ni;!n:)*>r hi which t'» sutnc is to he c*oi * and«r Ati. of lifry dollar:?, and two and a half per ceu-
ducted; fi'ai of all otiier fa' i^^ to os-1 X. ‘‘llotels, inns, tsr^rns and eating Iu.q-Mnm on the^*ro.-'8atnountu#’saiesmade. Any
cvrtain tho anion.Mt‘«^f tax upon .sncii bn j- ' r^es sbhll clasi^iliiMi ,;id rat J ;itvorv^in'jr, persou or j oivons who mi%ko for sale }>h.*to
Oot^a for I he p^’st >r ihe ♦\’tnre, .u’cordirig to j r,, ii^ %.-arl v rental, or if ik*i i «ntud, accord ■ graphs, ani'-rot v}>e?, dagucrreotypos or pic-
the provisions ■•f this act. At the time- o/j iijg to tii'i tstiiuated vnloo «f tho yearly run- '■ turts c-n g!:vi3, metal, paptir, or orher inate-
ench jX'iri^Try, tlicre shal! be pa.’d to the col- , ;t} ^f rhe hoUe3 c«r property o:cn»;el or in-1 rial, hy the action of ii^ht.. shall be regarded
lector tne S|>et:?if'tax for the y^’ar, ^'nd'ng ' 'f'-ided to he occupied ss a ho'-el, In;', t.w-: phutograi-her »ip.der tiiia act.
oU'ihe next th.rry-jii-st ot December, ;imu ; ern »r eatijii; liouj-e, follows, to wit: In X^TTT. iy'-.iwyers actimlly engaged in
the en^ablishjMent and fixtures,'if actually
rented and not own«d by the person prose
cuting the business; second, the cost of the
labor actually hired and paid for; third, the
actual cost of the raw material purchased
and manafactared.
HI. If the ineojHO be derived frora navi-
Mtuig enterprises, there shall be deducted
from the gross eanaiBga, iHclndingthe value
of freights od’goods shipped by tlie person
ruuniug the vessel, tlie hire of the boat or
veaseU if uot owned, by the person -rnauing
the same, or if owned by him a reasonable
allowaace for the wear and tear of the same,
not exceeding ten per centum pur annum,
and Also the cost of rnnrling the boat or
vesstd.
IV. If the income ha derived by the tax
ferees, shall pay ten per centum on the
amoTint of said income tax,-and the assessor
shall be entitled to one fifth of said additional
kiud in his etatcme«t of income, and di?
charge the tenant frota so much'of his rant
to the lessor.
12. That every farmer, pkoter, or grazier shaU
exhibit (o th« ass^sor, ob or about the lit q}
Mareh, eighteen huudred aad sixty-fonr, m ag.
ten per centum over and ibove all other fees icpnnt of all the hogs he may have slaaghi(jr«i
and allowa>M;?s: And provided further, Tliat | •ioc'* the pa/;sage of this act and before rfa^t titae;
the assessor may administer oaths toreferetS) 1 delivery ot this osumate tr> the post qaaj-.
tho tax payor, Vnd »nv witnoM before | li«eii>.ft»r neotioned bj «[>• -»»»,
rel«re«, ia regurd to sftid Mtimite, and any ! '"!* '"“'i pl«ntn or par.er .W1
ji.. ’ 1-j f i. ' an equivalent OT one tenth ot t!if) same in curcd bs.
deduction dHira^, or a..y f.ot m rofer.nce ^ of,iitjpouodsofb»c,«to.|.°4‘
^creto, m such form as the Secretary of th« ] wciebt of pork. Tbai on thtt firtt o't
Treasury may proscnbt'.. NoTemher next, aijd each year therealtcr, aa es
•10. On all profits made by any person, | timat* «hall be made, aa hereinbetore provided oi
partnership or corporation during the year jthe value of ail neatcattlo, horses, mules, aotulj^
eighteiin hundred and sixty-two, by the pur-> in cultivation, and aiiee*, owned by each p^.
chase within the Coufedwate Stat«8 and sale, | son in the Confederate States, und apou such ralu*
during the said year, of any flour, corn, ba- j the said owaora shall he taxed one per eent., i#be
con. porlr, oat-^* ha.y, rico, f^lt. iron, or the ; paid on or beloxo the first day of January next
niannfactnres of iron, tngar, molasses made | grazier, or plauter, or farisef
Btich.otiier tax a:* may be «luc u]>on >:r
ri'ceij U' in tiich bui'inttSP, at tlie time -oi
such ii* liervin and the
ct-lkct^T ^ive to ihe pci'spn ni:ikinv
fH (>_!>trv :i c-'nv ?'i.'.r‘'ot, v- irh recv'i>
f-V ani.>\int ol tax r’-en !.
6. 7. \iv p *rsun iiiv.: t>> *.nhl;e tb*> rejfi?-
trv. ’o p ly th-* rcun;;,lhy the.
ct‘!.'’;i«' O' to fljj ■•tht-r
ta\e^ lii- hu-ii.iv.Tcf 'J by this
.acT, pay donbie the au;oni;t t!ie e] c ciiic
tux lui auvh hri.sinepo. and a ssiu fo’’
ev^ry :itirtv duy? of su- -i iul'urc
4-. H.\. •{>*. who’-»>. Vi, )-v‘.iu
vicJcd, tnerc f-h,d.I l>e
o.-ihos wthe actupl or estimated reu\ j prnctice ^ibali }»hv lifty dollars. Every per-
.'tirtll to oj- tworo, they eh.Hll | li.jn whose busiuess it is, for or reward.
c'n^»tit>o> rite jii>t cI. h;;, .'>rd N;*r n;i R'unml ’ to prosecute or p A'»y cotirt
f ftTtttO; in case? ^rii.rre ^;iid ;«'nt h ■ j of d or ■-d'Cr judif-iai triouH.ai of the
.» 'tnd i. -=*. tha.i ?it..O«K>. *hev j (>.>nf'*dto-j.te States, or of any St.-^te, or give
oonstitnte tho -• •/iid i*l.n , ..ad pay an ; .n- !-idvioi^ in roluiiori to oan?os or jKftttors pend-
nir’.l '.'I!!] f HI't ):• Wiit-it* sp.’d l Injj thcrooi. -h ’ll t^eenied to be n l.*vwyer
eball Vc s? ,i Itvsa than ' wiTii'o * ^o o. ’ct.
fcball con>tifi’tr} tuv thi'u cl.v.^'i, a- , .XXIV, pi vsirlati^, 6ur.‘^e"''n.“ and dentists
lu ;inn::r*I t-wa •'.f iii v.hore snid act';-*.IiY in pnctic« sl.all p,ay fifty
rv'D' f!)ajl he a::d Itj-*- than )S’2.5t>u. dol’ar;?. E* i-ry j)Hr'?on bujiiicss it is.
-ir;'v ishall cotjatituii' the f >oith claf*. aud for'fcc or ri.*v a!u, to prescribo remcdiss or
pay ni' Hunn d of and j»»^rrorn) suriT'ca! op'jratloni f.^r the cure of
xuu;>:'W'3c ' wl>,;rc said rci't thall bo Ics? than $1,000. ar.v l> *dily disease or ailing, shall Uo deeia-
ft ¥fp::rfite registry j tuey sh.dl con-'titiitc the ^lih cla''-,.p,nd pav ! ed a phvsiciijii. su"2re'>n or deutiat within
•journ-
e act, as tile ease may be;
s of paragraph number
ot extend to physicians
repuifcd lor tiiu mere f.toiu.ifC ot goi^xis at u i --.rF or b «%rdei'S, in yiew .f psvuient therefor., who keep o?i t’.and mediciues soleJv for the
place ott;.^r rUr.n t)-a regi.^*..-rv:d placo of: the incomu or rec-eip‘5 fron/udiich amount -
bssine^s. Upon every cr.ango, :n iho ]>lace ; u> fru'Ji that sourc**?, ahaii b6 regarded
ot conducting a ^e^l^t(‘^ed but;new, tnere ; ns* a hotel, inn or tavern ui dor this act.”
shall be a now r«g;.;try, bnt no nddi- | XI. Toat ev*;ry placo wliore fi*od or re-
a MOW r«g;.;rry, hnt no hUui
tion.il tax shall be repiir.-d. Upon tlie
dt-ain «>t any ]-frson itoiui’uCMiiir a biirine.';-'
and ’a» 1 a« hi:r>-'n re'po.rod, • r
Jlp ■!: Uiv ti-.: .-itt'f ol i; .• (iu-
of n:akin^ up their own prwcrip-
tioLi* for their own patiunte. The tax vTpon
lawvcn?, puyfiiclaus, anr^ewis and dentists
shall be deetned a tax upeu the pei'soual
• .15 t.
’‘-•eted to uny
ild (« A Ov'W
•?r"on auth ir-
frefhni.nits f nny kind .'\rc prorided f-^r, privilecre, tv» be j>aid by eac.h iudi\ndual in
ctv~n;.l :md gold f r e-‘-nj;u!uption | the bn dness. ana without re^jard to the place
■•'crain, and vjvtvy b'-j-vdirg IioH'K? in which at \rhieh th* satne is condticted: provided
r.'.oie shall i>e six Do.H-dor.' r more shall be : That tho pro\'i&ions of this Acf shall not a{>-
ply to physicians and surgeons extlusively
en:raired ju t!ie Qonfederat# service.
payer frr»Hi boat ^r ship building, there of rnne. hattt»r. wofd?n cloths, shoes. lj^*ots, j
!«hall bo" deducted fmm' tiie j?roas receipts | bluuket.; and cotton cloths, n tax of ten per ■ Y n
of hi, or.n,mtim., in,;|.,dm,r th« valTier.ftho I eont«,!. he ievie.l and cnll=otcd. t. ;,o , M-
wWn tiimhcd ir for i,iTi»eIf, tl... j ,«i.| on the first day of July n«it: | J.^he pLbL Ti.7Ju
e.«t of tl,5 lalwr ac-tnnlly Inro. .iiid l.v j |h«t Iho tsx ,ni,.,*od by th-.a Met,on shall : havrbeen actually purdi..ed, »ii(i thcvi.,
hmiselt, a'.d Uie pnmco.Mtoftha materials, not 9p1.lv to pnrcliUKCs and ealct made ni;„£ 4, i,„ them. Ihc Mum.te
ii purchased by hinfi. ' ' ’ i
V. If the income be derived by the tax
payer from tho sale of merchandise or any
other property, real or persoti’al, there shall
be deaucted from the gross amount of sales,
the prime cost of the property ^old, includ
ing the cost of transportation, .salaries of
clerks actually paid, and the rent of buildings
employed in th* businesa, if hired and not
owned li^v himself.
VI. If tlie ineoniQ be dej ivod by tho tax
payor from any other ocenpation, profes.siion,
einplovment or business, there shall be de-
ducteJ from tb? ^r.^ss ainonnt of fees, f'om-
poni>ation, protits, e^rnin^, or commissions,
the salaries of cUrk*; actually paid, and the
rent of the office, or other building need in
the business, if hired and not owned by
Inmeelf, the cN>pt of labor actually paid and
tho due course of the rognlar retail business.: ^jjeae items shall be made in ca.«e ot di»agreeu.eii\
and shall not cf>ntinue beyond the present j bet^oeu the assessor aud tax payer ua herein pr*.
year. scribed in other cases pf income tax; and on eaeh
11. Each fftrmO/T and planter in the Con- tsueeeeding first day of November, the beeves sold
federate States, at^er reserving for hia own : darinp; the preceding twelve months ahail be esti.
use ti1l:y bi?«hel8 of sweet potatoes and fifty i mated and taxed in the same manner,
bushels t)f Irish potatoes, one hundred bush-1 1^- That the Secretary of W ar shall divide tke
els of the corn, or-fifty bushels of the wheat service of the quartemiaster’s department into t»o
iirodnced in the i.resont rear, shall pay and hciein donomiirated pen qu,.-t^r-
tllog the post quartermaster’a aeeoaut aaachargc
a^aiLst him. ‘I’he post quarteruaster receiTiBg
the estimate, shall bollcct from ih« ux-payer tLe
artielM winch it .'ipecifies, gad which he is toiiai
The post qoartermabtcr shaii n
, the amount oi' )os=?s paid j th.» ] boans and ground peas produoed ^ as a tax to the (Jjufv-dwats
Inrirw ^ho vpur.- The income d.>-1 ^,,d-Hther.^d ’-y him during the present' j;/.,,;.
besnbieet I yoHr. A« soo*i as tlie atorcsaid eroi>s are | ^nd s.ull &«count for the ^umeuy bLow.
jba. to!- J i.iado rc -idy lor market, t.j^ tax as»eesor, jn thiat, s*ftcr proper deductions trouj unavoik-
other in* c:;'?o ot die,4;4rcttnieut between him and the rechduehas been.dcUvcrc'd to rho tiis-
the •-•UoU.vv'ij lie
audiiu-iiHl Tk;, but liiL-ro
regi^.trv iu t!o na»:io of ; jo
izud oy .i”.v »o o.iiiiniio *ho b:iriipi*«s.
^ T !iut e.-ch t’-i'J ■ i'. r»r
iuM.i .ti.oi naujyd, Hic K>ilov:iiip | or t.'thers, or who do;il5 in fcxchan:re> 5>eH.s at retail confectionary, sweetmeats,
ta\f!^ oo;ili I't' i. vK'U Hiut paiu tor ?ite y oar relating to luouoy, shall be deeuic-d a broker
einJii.it on tlie thirty nr?t i>f t>LCoiaher, j under this act.
i i: >'rvc>i an otitir,^ houet* under tfiis act
ivil. H.'-.-kon \h*Ui nny fW'> huudred dol-
! Any person v. host- burfiness it is N»
I p’jrehaFe ani koII stt>cks, r i’nod money.
: i.'.i •i. tP', :r otio.-r socor:’’ics, tor thc»o
XXV. (’)onfectionexs shall pav fifty dol
I irs and two and a half pty centum ou the
ar:o.>!U)t of sale«. h’verv p»rfion who
eiylitcen hiin.li'cd and s'xry three, and h»r
eaci: aii'J uvt-;y yc;*i rl\i-roKtror, vis:
1. littnkcibfehuh pay tive hundred dollars.
t.\ » ry. p«, rr»»)a shaU !u; doouied a batiker
wnnui lilt; mcMnnij^ 'f this atrl wh'wkeeps a
jilsicc ot bti.-'ilittitj \vhtTfc crt'Uif."' H!'b ‘Opened
III tavor .-I iiny pt-rson, linn, or corporation,
by lilt; Jepooit or collection of mjney or
currency, aiid by wlioiu the same or any
pari tliereot sliall b$ paii out or remitted
Upon the iii iilt, chock or order of such credi
tor; rail not tu iiicliiile any i>ank legally au
thorized to isoUe notes at> circulation, nor
I ) ffi t))0 MV. t« A*.—. _ _
Xril. CnTniTiercial brolo.n’s i>r commission
inerciiants siialf pay two Jinndred dollarw.
a’ld two and a half per centiiui upon all
-.ales made. Any jiersorj or drm, e.xcepf
lone rogistored at^ a wholosule dealer »r
j i'iiiiker wh‘se business it i**, a.*^ the-ajjent ot
(o.hei>, to purch:i^e or soil j^oods, or seek
j *rders therefor iu oriyinji! or unbroken
I i*ackages,^or j)roduce consiv/tied by others
I than thf- prodncers, to manage “busirjeps
^natters for the owuitvs of vessols, or fur the
shippers or consigners of goodf,, o’’ whose
business it is to purciiase. rent..hire or sell
agents for the sale of mercliandizu for ac-! real estate or nesjroe.s shall he de.-med a
count ol prouuc^v or nianutacturers. | c.-run.ercial broker or connuHon morchant
IJ. .t..Ucnoinreit5 sliad pay tittv dollars }• i,nd«r-this act.
atiU ,luj a I .t i pto contii/y on tho ^ros-s j XIV. Tol
aiiiori,; nuue: I'ruVuieti
Tllal
iJowHver,
oii aii eaic-' a* auctioii of stock-ur secu-
ritieo t>>i nioi.^y, 'hf tjtx be one t'>urth
ot one per ce; {uiu un^ Uiy j/r.»ss a;iiou?it of
saieb. i:iveiy, peiouii bi;all be deemed an
auctioneer, wirhiii tjje meaning of this act,
whose occupation it is to oiler propert.- for
sale to the highest or best bidder at pui>lic
outcry, i’hc taA upon the auctioneersi shall
btj cicetiiud a ta\ Uj.t»n^the personal j>rivi-
lege; to be paid by each individual engaged
lb the buoiiictes, witiioat regard to the place
the bauie is conducted. No
mcct'.niBtssh.a^ pay fifty d jllars,
a.:d t’.''f*'^fid H liHli pC! 'ent.'‘ trr'icis ain>Mint
of sales. Anv person whoR‘ it is
to sell, at retail, ci^a/s, snu^F, >r tobacco in
any torm, shall bo deem*id a tohacc ni.*=f
under this act, Bnt ro^>^tered wh/.Jes.n!e
aud retail dealera shall kot he taxed as to-
nacconiets.
X\ . Theatres shall pay five hundred dol
lars and tiye per rent. >n fill r*C‘npt-’^, which
tax shall he paid hy the owner of tlie build
ing. Every edifice need for the piirp)se of
dramatic representations, plays or perform-
•hall be .«,uir^d uivm auctiorT'salM mld^ i''sUs renttd or
for doaltro ra a buBiu.j»« roiiisliired and Ui I 'Jccajuitially t,,r coiicorts or theatrical
ed 1 ;.t tiioir plucoa of buoinese, or upoh atw mdS't™*’aff" e" f
otheial saloe at auction, mide bv ; ,.L^i J 1 l'»J
sjiUiitwin-uled h^^i, >ro, a'.;d
klliOc^ Cllfil i W
five per cent-un t.u :!io crosi anu)unt ot
sale> .ua-jc.^ ir.very perb.,n, o'hci U.;.n the
cl oriiWer. who bhrtl] bell or otter
dibi-r
fOi
tip:. ,
to u
a •
Uic.
se. i (?i
W Hi(tr»
ai
rc^iU'.
i V .
dir- I,
Ol f ' .
U'..;.
•lii .
anc'
RUi
but
to U-.
eUn
Uii-iiiicu . horseniunship or acrobatic .^poriri are ex-
“jf ! h bited shall t*e regarded ac a circus nnder
y i'^.' . ■ :.'»rv.i dvi urs, and | thi act. * Jug^ki^Tand other pei^;oiis e.v-
liioitin^ shows si.all, pay fifty dollars.,
tlvery perH.'»n who {>erforn'-S by sleight ol
iiand shall l*e,re^Krded as a u’lder
this act: Provided, ilmt no rogistrv nj.icic
in. one Stat« shall l>o*hohl to authorize ex-
bibitioTii* in nnothyr and but one re-
utuici 111 vvuh.it l!ii.-1-iiUf v ohal! be rof^uiK-d uinJir this act "iio
f. '' Uii.v ;vcL. Ari pyrruiif.. wl.oe.iis.li ;-u\borize t-Kidbitions in any one 8tato.
'.'•r oa,e, ai y t-ucli lii^jionu or | X Vi. Bov. l.n^pdleys ?»nd hiili.Hrd rooms
111 'itii’s !h;ir. r;>!'i,u ^»iiOMo | piiv t >rty doliftt'E for j!K*y’’ ‘.►r bil
* - * pjjc^ou, eiiuii Oc li; rj ta’ io .^isleu:d, v»atc.’j tax aliall be
■ «i-: r. r;,.; ru|o-'r«. p;'id by t’tc jwiicr‘hereof. K»ary plac‘d O’
b
any «iit;h ii p.ioid or winw, in ^iihu-
U.CIU i-iiit! lhn.-cg.:iii..r.i-3 itt outi time,
• e 'pi.-'ctuitoO!. t.h-dI be rc^jiar.Jfd as
utUitJI lit lli.irif.ix; ..
•"♦a uuaior.;
• 1 it-A. re> arrjiU » li p:
• ■ p'I -n. P'-'-y
u P«r
ards
or
ti*
yutii'u f.‘- i-hy
. .. ; il h», V- i>?iiO
'vu au'J 3 uisU pof' c jt.cn “oil
‘•hi.
ill utpaor, uo-.b.utittg i >u!i wuere l*oyi are throv.-n
winoh I ■ i:-i.v{uj, .jpyn •> t’^e piib3'c, \ri‘h
'.dr>..u j vv.Ju>r't i,i'i(.e. ^liftil bo tX'.’a!d;-d as' a?.'. v«/i.
jf;o->'i iftvj vU’-.w or L>iUi«y*j icfj -ffjp ":tiv(']-=' un-
{ th
I i.Jy'rry EV>bk' ke'rpcrF Kbn’d
■*'ff'.v ' ti y !
•t p: .tMS J.‘
{r ovi:!’
»''0« i ■«
L>» >r lb
•n»
u T:.^02t.
r'.r.r-
;.‘f dc-
'v' .•).
whoiu ‘jhgV;«iij pis'.’v.or p»ckuv'-;i r.t c»’.&
to the !hjl'\3 (uot indi'diu^ wli>e«
\n|UD’8.)tihaii b9 rt,g{^^d«»a
'7*>r this
r;v r- du-r ^ Acy i;i}r>^or. v^Ko^e «.x:au}.fitJon
'{ It to Vc2o. for hirs o** tc
r, '.y ’ l*r?“7 P.RbIo
i i«r»c'>r t^jR
/f.y';.IL brcf'p.rc pay tb? f»rr
of li;-7 dolb.i-F, *Tid tnru mvl s half p©- ci'u-
''ara«a the j^rota s.u^onnt of cisles made.
.A uv person whose btiilnoBB it ic to btij and
sell und d«sJ in cat Liborsos. hoga * * )•.1^
Hlail’ b» ^4 '-'"-j
comfits or oth»r confects, iu any building,
shall be reirardwd as a confectioner under
tlii-i Act.
•Sec. 6. And every person Tegister§d aac
taxed ni)on the gross amount of sales as
aforesaiu, shall be required, on the tirst day
of .JiiTv, eig'hteen hundred and sixty-three
to niMke a li.«t or return to the assessor of
tho district '>f th« s^ross ainount of such sales
as aforctiaid, to wit; From the passage of
this Act to the thirtieth day of June, eighteen
hundred aud sixty-three, inclusive, and at
the end of every three months, or within ten
days thereafter, after the said first day of
Julv, eighteen hundred and sixty-three,
make a list or return to the assessor of th§
district of the gross amount of such sales
made an aforesaid, with the amount of tax
>'hich has accrued, or should accrue, there
on, whid) list shall have annexed there&J a
declaration, nnder oatif or affirmation, in
form or manner ns may be prescribed by the
(’-»mciigsiouer of Taxe*, tliat the same is true
and correct, and shall at tho same time as
.aforesaid, ]»ay to the collector the amount
of taxes thereupon as aforesaid, aud in de
fault thereof shall pay a penalty in double
tho amoimt of the tax,
SrX!. 7. That upon the salaries of all sal
aried persona serving in any capacity what-
(jver, except upon salaries ot persons in the
military or naval service, there shall be
levied aud collected a tax of one per centum
on the gross amount of sucli salary, when
not exceeding Hftcon huudred dollars, ami
two pJT ccutum upou all cxceas 'over that
amonnt, to be levied and collected at the
end of each year, in the manner prescribed
for other ta\os enumerated m this Act:
l^rovided, Th.",t no taxes shall 1)3imposed by
virtue of this Act on tho salary of any per-
sou receiving a salary not exceeding one
thousand dollars pir aanum, ar at a like
rate for another period of time, longer or
“horter.
Siio. 8. That Iho Secrytary of tho Trea&ti-
ry shall cAusa to bo a^.'^er^sed and ascertain
ed, on the first W J^inuary next, or as soou
thereafter as j>racticablo, the income and
profits donv5d by cr.ch person, j-dnt stock
company and corpo/aticu trom overy occu
pation, eiunloynieut or huainoas, whether
r?i/^ieterod or not, iu- vrhieh thoy may have
:»etTi eugiiged aad f.'om e* «^ry investment
Ol labor, ekili, property or money, and the
inoou>e hikI promts uc’*ived froui'any source
(' 'l.a-e.-.-i-, exo-ipl euiaHc-f. uur;u.>: tiio chIcu-
j y^5.x pr, c--'‘U-'.~ tir' Tlret a;iy of Jacna
j ry UHxt, find ihc e.Jj 'JiiooiP j aud pro/jte.
pay j.ihidl on ii-jOe'rr/.:;r\vJ. iv.*;:.i,’i;ei .*.nd axed in
tli?» ma’o^cr hf'" •'r’Mff .ir pro."'.i;rio«d.,
I. Jf infioiiio bcjdorivci fr'>>n therft&ts
ef 1»3 k, i y**0ix>.F ate, E3.3ar.fr.cturipg
or esk .us*:nr«» aad. aaa-
chinery, millffj spricga oi or oil. or veios
of ooal, iron or other mineral?, there oliall
doduotftd from the fijross amoimt of i^e ao-
aual reut ftbum stL&^cici^t for the uacassary aa-
nnal repairs^ &ot exeeeding p«r o«iitum
delivttr to th* Oonf*'.derate Government, of • i- i , i tv, a' . l* •
... ^,*1. : taxea in kmu, sn»l the other tor diitributiyu ta
t4>c prod of tl.o pr^eut y.‘Rr, m u-tenth , supplying the army, aud fir
ol the wdieat, c^>rn, oats, rye, bucW^heat or ^ ^gjiygring cotton *nd tobacco to the agents of tii
nee, sweet and Jnsh potatoes, aud .ot^tho , ^ftUeXrt;i..ury. The tax a*«e.sor shaiJ
curcd l*nv antj lifso, o-tenth of tlie ^ estiiKate of a,rticlcs duo trom each
8u::ar. njolasse^ made of cane, cotton, wool person, by way of a tax io kind, to the diiy
and tobacco; the cotton ginned and packed ; tliorizcd po..-t quartesm:ister,^ukiag troiu the said
.in some secure manner, and tobacco stripped i quarterma>ter a receipt which shaa be tiled as a
atul packed in boxe^, be lelivered by him J vouchcr with tho ehicl collector in eetiliti^ his
on or before the tirst day of March in the j account, and srcopy ot this reciiipc shall be lt»-
uot owned by hitnsell’, and tlio cost of ma-1 next vear. Kaoh tarmer or plauter, after ; a^hed by the ciiiut ccllcctur 10 the audii\,r aet*
terial othw than machinery pnrchiiged for | rej(«rv”inj: twenlv bushels of pea* or beans,
tho use of his bnsine:^^*. or to be converted j not «tore than twontv bushels of Iwth,
iTito stJine oth‘^r tbrm in tho coars&of his bu.»i-1 for In'; own Uid. sliaTl dtrliver to the Gonfed-
!i6ss: aud iu ca.%o of mutnal iusnrauce | crute C^ovrr’i’^ic-iit, for it.s use, one tenth >f
cornpaniei
bv tliom dnrirw th
rivsd all i-tlior sourc'js shall bestjbjeet I yoHr. A« soo*i*a8 the aforesaid «roj»s are .
ro no dedactio’i whntLver. Nor shall
eiguerc be subject to a tax frem any
come than that derived froia proparty own- j tux payer, tnall'proceed to ecti»nate the same tribaring a^'cnts as cvidcnsed by their rcoeipt.
ed, or occD] ations or e.'uplovineut? j>ur.^uea | in tt-e tollov.’ing manner; T'hc aeeeesor and _Thc said poat quarttarmaster shali also tcate tit*
by th
in eatim
od the I
of all dwellin;ra, houfos, buildings or build-i pinic»n, to gottie the matter in diapnce; or if‘*»nie t« euch oiSccr ajj the 6ecrc?ary gi ar mj
ing lots iu fiti**?, towns, or \illagQS, occupi-1 tlje tax payer ncglect vr refuse to select, desisjaate; I^rovtdeJ, Ihat in caae the post (juar-
sd by tho owners, or owned aud not occapi* I one «’n;b fretholder, tlie said :vsse^sor shall | shall be unable to collect the tax iu bicd
ed or hir#d, and the valufi.of tlie cfctuiiated ! c».)ev*t tv;o, who bhail pr-cced to assess the la thetnimate delivered to h.oa a-ai;bre-
aunnil hire ..fall.IttVM Dot ,t,^a«ed pbii). j c..,,ps a.. bcrei>. |,ror!dcd. Tbey shall ascer-
tatioiw «■ lanii., and no ein,,l^'Hd lu .om. ] taii, thu ,i>n..unf of tl!,- crops cither by act.ial ■ j|.o,i.ed w be ia-.m-d, aad l«e a reoei,,! th.reiir,
business or c>ccupations the prolit.-» of wb’ch ^ meusu.»-v.nejit or by compulmg the contents chtet i« collccm m
are Uxed as mcome nnder this act. Wheii | ot the ro«ms or honse» m which they are i» wedit iii tho statement of the aecouDt« uf said
the mcome shall b« tlius ascertained, all ot j j,*jd, whtn a conact computation is practi- {post qaarterma't-er: rrovid*dj That ahy partiai
those which do not excecd tive hundred dol-. cable by pucli a latnhod; and the appraisers jpaymeat of .sdid wx »n kind fchail be eiidor.'ed ob
iar? per annum shall ho Exempt trom ta.xa- j shall then estimate, under osth, the quantity i said «-timate fccfcie deliverxujj the haiac to ike
tien. On aU inc»-mt«i received during t/le .^sd (|oaiit\'oi* *aii ciop>, iucluding wh^Jt j diatriet tax ewliftc-or aa aforesaid asd the
year over five hundi'ed dollars, and n*t ex-1 juav havo bc-^n sold or consumed by the w hini th refer by the distrivt tax cwiieet-
ce«dij)g fifteen hnndrc-1 dollars, a tax of Sve prodiic«H- prior to said c.:tiiHato, whether j »r shall apeciiy fc,ud parliai payment. Whea the
|>er cor»t shall be pai*l’, on all incomes over j gatliercd or n*t, aud tho v'ftluQof the portion jBrticles than collctiL;:;\i through the pajriuent
uttoeu hundred doll.vrs, and lejw thau three | thereof to which thex^varnmentis entitled, havc^boen^reemed at tha^uepot u
thousand dollar.'i. fvH j^r cent shall be paid I ~ *-
on tho first fifteen hundred dollars, and teu !
per ciDt. oD the exct«s; oa all iacomos of »>r i
over three thousjand dollars, .ai!^ less thau 1 eer shall be required to deliver the wheat,
five thousand dollars, a tax of ten per cent, j corn,*»at^, rye, barley, buckwhoat, rieo, peas,
»hall be-paid; oii all incomes cf or over five j beans, cured hay and foddwr, sugar, mohis-
thousand dollars, aud less than teu thousand j ges of cane, wool and tobacco, thus to be paid
dollars, a tax of twelve and a half per cent j us a tithe in kind, in'such foru» and oraina-
ry marketable condition as may b« nsnal
in the section in whicii thev are to be deliv-
shall be paid; and on all iuc«unos of or over
ten thousand dollare, a tax of fifteen jicr
cent, shall be paid. All joint stock compa
nies and corj>«>ratiou8 shall reserve ot>e-tentb
of the annual earuiuge, set apart tor divi
dend aiKl reserved I'nud, to be paid to the^
collector of Um Cknilederate tax, and the
dividend thes paid to the stockholder shall
not be estimated as a part of his income for
the purposes of this act. All persons shall
gi«e in an estimate of their income and pro-
fita derived trom any other swnrce whfrtever,
and in doing bo shall first state the gross
amount of their receij^ts^ as individuals or
meml>er8 of a firm or partnership, and also,
state particularly each iteirf for which a«.^e-
diiction is to be made and amount to be
deduc'tc-d for it: I’rovidcd, That the incomo
and profit upon whic4i the above tax is to
be inxposed shall not be deemed to include
the products of bind which are taxed iu kiud,
as hereinafter doecribed. Provided further,
That in case the a»inual earnings ofi^aid
joint stock companios and cor}K>ratious set
apart as aforesaid, sh:*ll give a profit of more
than ten and less than twenty per cent, up
on their capiital stock paid iu, ouo-eight.h of
said sum so set apart shall be paid as a tax
to the collector aforesaid, sind iu case said
Bum’so set apart shall give a profit of more
thau twenty por cent, on tlieir capital stock
paid in, one-sixth thereof shall be reserved
and paid as .aforesaid. The tax levied in
this eoction aiiull bo collected ot\ the lirsl
day of January ensuing.
9. That if tlie aHso8.sor shall be dissatisfied
with the statement or ^timate of income
aud profit derivod from aity source what
ever, otiier than pr*»duet3 ui kind, which the
tax payer is required to render, or witii any
deduction'claijwed by said tax payer, he shall
select one disinterested citi/ieH of the vicin
age, as a referee, aud the ta.x payer shall se
lect another, aud the two thus selected siiall'
call in a third, who shall investigate aud de
termine the facts i a reference to said esti-
msio and deductions, and dx tuaatnoant 'of i
incomo aud profit^j on which the tax payor
shall be assessed, aud a oortiiicatd sigued
by a majority of the roforocj? shall be couclu-
£iv« as to tbs* amount of ipcomo aud profit*
;a ^aicu the t>.ix payer ithKll be
rru^id^d, Ti;Mt if .'iuy ah all fail or re
fuse 60 reader Jlio or Ctitiroi^to
aforeewd, or sferiil fuii or refuse to select .*
refer«o ae aforyeaid, the wseHSorekall t’Qlect
ttiree rei^evs, wko hbaQ fix the artoaut of
iucouae aad protilti ou which fh» lax payor
shall b« aasess«i^l trom. th« bo^t evid imce tuoy
catt obtain, aad a certiftcato signai by a ma
jority of said refareos ebali boconclueiveon
the tax pay«n And prorided further, l^t
in an^ eas* sabnuttca to rofereiM, il’ they or
Qta taid i«ot. tin; tout )lnrty«d A • iMQtritf of ^Sum fildi m4 tffltff
Cred, and the cotton in ouchmauneras here
inbefore juovided^ within two months from
the tune they have been estimated as afore
said, at some depot not more than 8 miles
from the place of production, aod if not de
livered by that time, in such order, ke
siiall be liable to pay fifty por cent, more
than-the estimated value of the portion a-
foresaid, to be collected by the tax collector
as hereinafter prescibed: Provided, the gOT-
c.^’ument shall be bound to ftirnish to the
producer sucks for the delivery of such arti
cles of grain as require to be put in sacks
for transportation, aud shall allow to the pro
ducer of molasses the cost of the barrels con
taining the game. The said estimate shall
be conclusive evidence of the amount in mo
ney", of tax due by the producer to the gov-
crnmeut, and the. collector is hereby autho
rised to proceed to collect the same by issu
ing a warrant of distress from his ollice, un
der his signature, ia tho nature of a writ of
Aa?'i faoias^ and by virtue of tlie same to
seize ^11 d sell any personal property on the
P’*0iul8e8 of tho tax p.ayor, or elsewhere be
longing to him, or so much thereof as 'may
be uocessary for the pflrposa of paying the
tax, and tlfe additional litly per cent, afore
said aod costa; and said sale Shall l>o made
m the matiuer and form and after the notice
required by the laws of the several States
lor Judicial sa^’^js of p^fsonal property, aud
the said warrant of diistress may be executed
0} the tax collector or any deputy by him
ap|>ointed for that purpose, and the deputy
executing the wtirraut siiall be entitled to the
sHLue tVnjs as are allowed in the resj^ective
k?tat«s to aheritls executing writs ofJlerifor
ct'M^ said fees to be paid as costs by the tax
payer. Provided, that in ail cases where the
a.ssep.aor and the tax payer agree ou the as
sessment of the crops, and the value of the
portion thereof-to which the government is
entiiled, no other a^setAsment shall be neces
sary; 1)01 the ostiiTia*’o agreed ou shall bere-
iuoed to writing aud signed by the assessor
aud tax payer, and have the same force and
etlect as tUe asseasment and estimate of dis
interested freeiiolders hereinbefore mention
ed, &d ), rwo c'M'ics v?f GTfi'h aasossmeut and
t;>i;s our^ud >'!i;Ped asafore-
.-naid sbai! Wo mv'.le, »ud o»^»o delivered to tho
producer ftud thii ct.Her »^^o tiiM collector; And
proJ^ided f:irth »r, tkat. ths !MiJc?«or is hereb;
;atraongad *o Mmisist'tr oaths’ to tho”tax
to tho tax
payer6 and to wiru.'i^S'^a,' in regjtrd to any i-
t/^u. oi* the e^t'mate herein r?qtiirod to be
made: And provided further, when agrical-
tural prodluco in kiud is paid for taxes, if
payment be nu^e by a tenaat who is boiui}
to pay hia rant ia kind,'the tenth part of laid iprewrt ywdl
M lie pai4 u w ^1
for torafe or aut>«)sceDce to such places 1
manner as tLe ileorotary of War maj prtscriba
Should the Secret«xj of W».t find that soib« of the
a^iouitural produce thus paid in and daitablb for
lorage aod lubsiatCQoe has been or tciU be depea-
it«i in places ^here it oauQot be used sither di
rectly or iudirectly for thMe purposes, he shall
cause the aame to be sold, in such mauaer as h«
may preseribe, aad the proceeds'of each sale shall
be paid into the Treasu^ of the Cectederate
States. Should, bow«ver, the Secretary of War
notify the Secretary of ths Treasury that it weald
be impraeticable for hira to collect or use the ar-
tielM taxsd iu kind, or any of them, to be received
in eertain distriot« or iooaUties^ theu the Secreta
ry of the Treasury shall proceed to oollect in said
district? or localities the moaey value of said arti
cles specified la uud estimate and not required ii
kind, and said money value shall be due on the first
day of January in each and every year, and bo
collected as suoa thereatter as practicable.
14. That the estimate of iaoomes and profits^
other than those payable ia kind, aad the stato-
ments or bills for the amount of ehc specihc tax
on occupatioBs, emproyments, business and prole»-
sions. aud of taxes oa gross sales, shall be deliver
ed by the assessor to the collector of the district^
wj[io shall give him a receipt tor the same, and the
said aBBcsaur shall file his receipt with the ohiet
tax collector of the Siate, aud tlie colleutor of the
didtrict, holding said estimat«a, statements or bills,
shall procced to collect the same from the tax
payer. The money thuit collected shall be paid
to the chicf tax collector ol the * State, accom
panied by the estimates, statements or uills afore
said, delivered by assessor to the district collector
is aforesaid.
15. That evary person who, as trnstee, guar
dian, tutor, curator or committee, executor or ad
ministrator, or as agent, attorney iu fact, or taQ*
cor, uf any person or persons, whether residing in
ti^e Cbnfederato States or aut, and every receiver
ia chancery, clerk, rcj^iritor or other officer of any
cot^t, shall be au^worablo tor the doing oi ail
such acts, matters and things as shall be reqaired
to he douc ic order to the a^iscesment of the uioa-
ey, property, product* and income under thoir
c.>Qt,r.jl aad the payment of taxes thereon, and
•jhail be iudemniaed agaia.-it all and every person
for ail paymentd oja accouat of the taxes herein
specified, ^iud siiall be responsible for ail taxes
duo i'toux tua eotacos, iucome muaoy, or property
m their pjc^soasioa or uador their coutrol.
16. Th«s iueoice aad moneys of hospitals,
iums, churches, schools aad colleges shall be
exempt from taxation under the provisions of this
act
i I. Tiiat the fcecretary at the TreasTU^y be, aud
he is hereby aathoriz«d, to make ah‘ rubs and
regulations necessary to the operation of *his aei^
and aot iucouaisteat herewith.
IK. X-i:5 i'c in for twoy«^r# jfter
the cxpirariou ot’tha pro^sut year, and iho t*x?4
herein lufxpcjt-.d loc ciio pr^-sr^uc year be 1»-
viod aad code? cd for e%ua yi>ar iherasltcr ia i**8
iaaanor rod tc-r.ni isatjjii prodcribed, aod for the
'•aid d\r.« .'»f t’vo y ^^rg uaiuid laia iiut sh *11 bs
sooner repealed: ProvifiDi tho tax on oavai stOt'eJj
flour, wool, GuSios; tobacco, aad other s»tica^ic-
ral ^Tedccta cf tKr groirtb of any yf*~ \cfeed-
iog H'' ■-.r 18Bd, iaip.:;fied iu fiu ioa
o« ie?i8d «i^ §$t *■
£
■■■ ' -T , •
I
-
V Kn.,
PRINTED M
EDWAa
El ITOB
FriM for tb« Senai
«dvftne«.
For the Wwlily 0»
advanoe.
*«*ADVEXTia
of 10 lines for the
ceediug publioa*ion.
half, sqnnrc (eijiht I’
for c»3h 8accetdintr
quMMd to 8tat« fh-3
they will coatinu
Inttiy.
' Advertin^nifDtH
Tcrti«ementt.
S
Prom an 1 t^r tJj
will b« entered wiC'
the paper bf> sf^ni 1«
ttiac ia pfii'i for.
Snoh of our old
per on this lyBteni
remUtanoeo.
n\n..
Atto;
Fay
WILL attend the
Cttioberland,
tiu. Prompt attea
elaims eairueted to 1
Oct. 17, 185^
GKO. W.
l%hote«iale 1
AND IMPO^
Hardware and
HAY 8TJ
July "i, 1801.
J o«|
Grocer and
FAYEH
Jan’y 10, I8ti3.
B O W09TB.
WOR
Commlssioa and
if
WILM
Oot 1«,
'“JOHNSON,
SAL'
WE hare thirty (30
east of Wilmini
theBMlTee with sail.
A. Johnaoa, Jr., A%
■taaafer at the wor^j
Vayetteville, Nov i
2,500
FereouB feaviug th
the hifbest Cash priei
at tkt Merchant Mill*
bw at kin old »tand ot
llov. 6. 1862.
ARTni
I am iTrepared to ■
Harness for Army
five good bargain«.
erdem to as th'y i
•eat cS ia qaiok dispw
Goldston P. 0., Cha
SlOO IImi. €ioi
Oei. 1&.
25
Dee t..
8AJ&S fev etkla
t
■'4» -
■S?
#.
■:?;:
'i- -
190
TC
BOXES V4HU
for nale ea 001
May 28.
2000
$!k>le IjC
LB8. of heal
suitable for 1
Fajetteville, Aptil 1
w
u
%
Wanted
E8TEKN KAIL E
Back Notes;
Qold and Hilvor;'
North Caroliaa T
« .
B
Oonnt 7 cf I'nm’je
Town of l^ayett*?
Qreeushoru’ ^1 at
Coiif»i^t»te 7 ikud
Goapon? of f 16,01
•• ot Town
•• of
Oct 12, ma.
Span Cotton 1
W
E will give Spun »
delivtired m viy 1
1
JLAKOOlK^-i*
tmetorf.
AMD yrc
my Faoto»7.
Fayetiii»»llu, 1
OKI
Lead w.vntku.—i
DeparLueni. Pen
titles will
POWDEH for 10 pouu
T
«9-tf
• Uiiisboro^
The Sixia Acatlemie
gia on Wedues'iaf,
For oirf u>»''s *uu ia
M
Hillsboro’. N. C . S'
OIL \Sl) 1
1''AiSN££8 aua L.U
. LAMP SLAC& ui