Y
'tH
'' -. . ...
:r:o:;A msjmv nar.-
- V.-?-"
i '-.1 i jurflt
OFFICE
ON THE
WEST SIDE OF TRADE STREET
V
CHARACTER IS AS IMPORTANT TO STATES
AS IT IS TO EiDIVIDUALSjitAKl - THB .TOjpf . ffB .pNB 13 i THE 'COMKOX PROPERTT Or? THB OTnKR.'
.per annum'
r : ADy ANCK
.ft v
CHARLOTTE, N. C, T CJESDAY,. ::MAT r ;5, ,' 1863.
ELEFENTD - YOlUHE H CUBE n!. BC7.
Editor
and. Proprietor
TTJ XXLZjm r
-Wr - "V- - - " J TJ fVL
THE TAX LAW
OF THE CONFEDERATE STATES.
Suction 1. That there shall be levied and. col
lected upon the value of all naval stores, salt,
wines, and spiritucua liquors, tobacco manufac
tured 'or uniuanufactured, cotton, wool, flour, sugar,
molasses, syrup, rice, and other agricultural pro-
.1 . A. .3.... P T-,1- A.
ducts held or owned on tne nrsi uay u uiy next,
and not necessary for family consumption for the j
and sixtv-three, aud of the growth or production
nnpY r l
red portion oi me year eiuiccu.uuuureu ;
. 1 .1 1 A t
of any year preceding the year eighteen hundred
and sixty-three, a tax of 8 per centum; and on all
money?, bank notes or other currency on hand, or
on depus-it on the 1st day of Jly next, and on the
value of all credits on which the interest has not
been paid, held orowned by any person, co-partnership
or corporation on the first of July next, aud
Dot employed in a business the income derived
irom which is taxed under the provisions of tbis
act, there shall be levied and collected a tax of
one per cent.: Provided, That all moneys owned,
held or deposited beyond the limits of the Con
federate States, shall be valued at the current rate
f exchange in Confederate Treasury notes, and j
. . .ill 1 !.....! -
the paid tax shall be assessed on the Drst day ot
July next, or as soon thereafter as may be prac
ticable, and be colk-cted on the first day of October
next, or us soon thereafter as may be practicable.
Sm 2. Evcrv cerson engaged or
intending to
eiiLrae in anv business named in the ui'ih
section
of this act, shall, within sixty days after the pas
sage of this act, or at the time of beginning busi
ness, and n the 1st day of January in each year
thereafter, register with the district collector, in
uch form as the commissioner of taxes shall pre
scribe, true account of the name and residence
of each person, firm, or corporation engaged or
intere.-ted in the business, with a statement of the
time for which, and the place and manner in which
the same is to be coirducted, and of all other facts
going to ascertain the amount of tax upon such
business for the past or the future, according to
the provisions of this act. At the time of such
r"giiry, there shall be paid to the collector the
peciiic tax for the year, ending on the next 31st of
December, and such other tax as may be due upon
bales or receipts in such business, at the time of
such registry, as herein provided; and the collector
fhall give to the person making such registry a
eopy thereof, with a receipt for the amount of tax
then paid.
S !:'. o. Any person failing to make the registry
and to pay the tax required by the preceding sec
tion, shall, in audition to all other taxes upon his
business imposed by this act, pay double the
amount of the specific tax on such business, aud a
like sum for every thirty days of such failure.
Si:c. 4. Except where herein otherwise pro
aided, there shall be a Feparate registry and tax
for each business mentioned in the fifth section of
this act, and for each place of conducting the
same, but no tax shall be required for the mere
storage of goods at a place other than the regis
tered place of business. Upon every change in
tlie place of conducting a registered business,
.there shall be a new registry, but no additional
.tax hall be required. Upon the death of any
per.-on conducting a business registered and taxed
.as herein required, or upon the transfer of the
business to another, the business shall not be sub
jected to any additional tax, but there shall be a
new registry in the name of the person authorized
by law to continue the business.
Slc 5. That upon each trade, business or occu
pation hereinafter named, the following taxes shall
be levied and paid for the year, ending on the
thirty-first of December, eighteeu hundred and
Kixty-ihree, and for each and every year thereafter,
viz:
I. Kankers shall pay five hundred dollars.
Every person shall be deemed a banker within the
meaning ot this act who keeps a place ot business
where credits are opened in favor of any person,
firm, or corporation, by the depositor collection of
money or currency, and by whom the same or any
part thereof .hall be paid out or remitted upon
the draft, cheek or order of such creditor; but not
to ineluJc any bank legally authorized to issue
notes as circulation, nor agents for the sale of
merchandize for account of producers or niauufac
tuiers. II. Auctioneers shall pay filly dollars and two
jmd a half per ceutum on the gross amount of sales
made: Proridrd. ho
, iii'uuo, i iiji vjii ait ai
. 1 1-...... V I . . .. -n ..If .. I . . n .
rt. a .
auction of
stock or securities for monev. the tax
money,
r-hall be otic-fourth of
one per centum on the
gross amount ot sales. Ever? person shall be
ot
deemed an auctioneer, within the meaning ,,f this
net, -those occupation it is to oifer property for
j-ale to the highest or best bidder at public outcry.
The tax upon the auctioneers shall be deemed a
tax upon the personal privilege, to be paid by
aeh individual engaged in the business, without
regard to the place at which the same is conduct
ed. Xo tax .hall be required upon auction sales
made for dealers in a business registered and
taxed, and at their places of business, or upon
ffheial sales at auction, made by judicial or execu
tive officers, or by personal representatives,
guardians or committees.
III. W holcsale dealers in liquors of any and
fvery description, including distilled spirits,
lamented liquors and win.s of all kinds, shall pay
two hundred doll.r .! fi. ' .ut
K.u amount ot sales made,
iiv UIC IC( UFUIUUI UU IIIC
1
Every person, other
man t tie distiller
or brewer, who shall sell or offer j
for sale, any such H
Iflilnrc ..
ci inure than tlimn n. '
dealer in liquors within the
meaning of this act. j
All persons, who shall sell r
such liquors, or wines, in quantities 1
or sale, anv
i :. '
fc-.w.. at vine ume to tlie same pet
regarded as retail d pa tare i 1 . -
be :
l . Iietail dealers in liquor, incl
eluding distilled :
spirits, lermented liquors and wines nt .iV
kfri firii in rnnii vn .. i
-v i i t ft Aire i-iiii ii i in v una m i i 1 1 &
shall
.ij uc,
r. a I J 1 m J
per centum on the gross amount of all sales made
. Itetail dealers shall pay fifty dollars and 2i
per centum on the gross amouut of sales niadV.
Everv Person whose hnim.s nr unn.i;.. :
( , , ,,u,:ulvu UOIiarS nrl tar.
caII ... ,-frv... i r ,
m..reh. 7 ?CcneVr an-J g00df ' wares
r .,dl,?; r0ther-11" ofore,n.or domestic
I trt 1(1 II ff I nti in nee -- ik..
i - - - wA.uuauuu l l is
, ,iUut. it .uau a wnoie original
l':e or package at one time, to tbe same perjion, !
I (not including wines, spirituous or malt liquors,)
I shall be regarded as a retail dealer under this act:
Prodded, however, That any mechanic, who snalp
sell onlv the products of the labor of himself and t
ha nwn familv shall be exenrnt from this tax. -
rI Wholesale dealers shall pay 8200 and 2J
per centum on the gross amount of all sales made,
per cuuiuiu uii iuc giuoo aiuvuu. vi ...
Every person, whose business or business or occu-
Dation it is to sell or offer to sell groceries, or any
goods, wares, or merchandize, ot foreign or domes-
tic productioo, by one or more original package or
piece jt one time to the same purchaser, not in-
J eluding wines, spirituous or malt liquors, snau De
: deemed as a wholesale dealer u lid er.1 this act ) but,
111 'I
having been registered as a wholesale dealer, such
person may also sell, as aforesaid, s a retailer.
VII. Pawnbrokers shall pay 200. E
pay &:uu. ivery
person whose business or occupation it is to take
or receive, by way of pledge, favor or exchange,
any goods, wares or merchandise, or any kind of
personal property whatever, for the re-payment or
security of money lent therean, shall be deemed a
pawnbroker under this act.
VIII. Distilleries shall pay 200 and also 20
per cent on the gross amount of all sales made.
Every person or co-partnership, who distills or
manufactures spirituous liquors for sale, shall be
... X . 1 . .
deemed a distiller under this act: Provided, how
ever, That distillers of fruit, for ninety days or
less, shall pay 00 and also 50 cents per gallon on
the first ten gallons, and two dollars per gallon on
all spirits distilled beyond that quantity.
IX. Brewers shall pay 100 and 2 per ceutum
on the gross amount of sales made. " Every per
son, who manufactures fermented liquors of any
name or description for sale from malt, wholly or
in part, shall be deemed a brewer under this act.
X. Hotels, inns, taverns and eating-houses shall
be classified and rated according to theyearly rental,
or if not rented, according to the estimated value
of the yearly rental of the house or propert' oc
cupied or intended to be occupied as a hotel, inn,
tavern or eating house, as follows, to-wit: in cases
where the actual or estimated rent shall amount to
10,000 or more, they shall constitute the first
class, and pay an annual sum of 500; in cases
where said rent shall be 5,000 and less than
10,000, they shall constitute the second class,
and pay an annual sum of 300; and in cases
where said rent shall be 2,500 and less than
5,000, they shall constitute the third class, and
pay an annual sum of 200; in cases where said
rents shall be 1,000 and less than 2,500, they
shall constitute the fourth class, and pay aa annual
sum of 100; and in cases where said rent shall be
less than 1000, they shall constitute the fifth
class, and pay an annual sum of 30. Every
place where food and lodgings, or lodgings only,
are provided for and furnished travelers, sojourners
or boarders, in view of payment therefor, the in
come or receipts irom which amount to 500 from
that source, shall be regarded as a hotel, inn or
tavern under this act."
XI. That every place where food or refresh
ments of any kind are provided for casual visitors
and sold for consumption therein, and every board
ing house in which there shall be six boarders or
more, shall be deemed an eating house under this
act."
CII. Brokers shall pay 200. Any person
whose business it is to purchase and sell stocks,
coined money, bank notes or other securities, for
themselves or others, or who deals in exchanges
relating to money, shall be deemed a broker uuder
this act.
XIII. Commercial brokers or commission mer
chants shall pay 200 and 2 per ceutum upon all
sales made. Any person or firm, except one regis
tered as a wholesale dealer or banker, whose busi
ness it is, as the agent of others, to purchase or
sell goods, or seek orders therefor in original or
unbroken packages, or produce consigned by
others than the producers, to manage business
matters lor the owners of vessels, or for tke ship
pers or consignors of goods, or whose business it
is to purchase, rent, hire or sell real estate or ne
groes, shall be deemed a commercial broker or
commission merchant under this act.
XIV. Tobacconists shall pay 50 and 2J per
cent, on gross amount of sales. Any person,
whose busiuess it is to sell at retail, cigars, snuff or
tobacco in any form, shall be deemed a tobacconist
under this act. But registered wholesale and re
tail dealers shall not be taxed as tobacconists.
XV. Theatres shall pay 500 and 5 per cent on
all receipts, which tax shall be paid by the owner
of the building. Every edifice used tor the pur
pose of dramatic representations, plays or per
formances, and not including halls reuted or used
occasionally for concerts or theatrical representa
tions, shall be regarded as a theatre under this
act. lacli circus shall pay &1U0, and a tax ot
10 for each exhibition, which tax shall be paid
by the manager thereof. Every building, tent or
space, or area, where feats ot horsemanship or
acrobatic sports are exhibited, shall be regarded as
a circus under this act. Jugglers and other per
sons exhibiting shows shall pay 50. Every per
son who performs by slight of hand shall be re
garded as a juggler under this act: Provided,
That no registry made in one State shall be held
to authorize exhibitions in another State; and but
oue registry shall be required uuder this act to
authorize exhibitions in ony one State.
XVT. Bowling alleys and billiard rooms shall
pay 40 for each alley or billiard table registered,
which tax shall be paid bv the owner thereof.
Every place or buildiug where bowls are thrown
or billiards played, onen to the nublic. with or !
without price, shall be regarded as a bowling alley !
r rilln rf rAi , wa A I J a L ? ..
.' ...
XVII. Livery stable keeDers shall pay 50. !
Any person whose occupation or business is to ;
keep horses for hire or to let shall be .regarded as
a Itvcry stable keeper under this act. '
X VIII. Cattle brokers shall oav the sum of 50 i
and 2J per centum on the gross amount ot sales
i n i ! n o i no Tnris.ii trn..co . w. i r rn i ti .
aud sell and deal in cattle, horses, hogs or sheep, ;
wmviw. a.u i rww iv mvuu UUOiUCaO J. I atJ ftsw
shall be considered a cattle broker.
XIX. Butchers aud Bakers shall pay the sum '
oi sou, and 1 per cent on the gross amount ot
; sales made. Any person whose business it is to (
t M"uer and sell, or oiler lor Kale in open market or ;
i, , -i uwu uj csiub, duot. wr tucep, euu
i be deemed a butr under this act; and any per-
I son whose busiuess it is to bake and sell, or oiler
C .. .
otherwise, the flesh of cattle, hogs, or heep, shall 1
ior saie, Dreaa, shall be deemed a baker under this
ct.
XX. Pedlers shall pay $50 and 2 per cent. Of
cross sales
gaged in peddhn
newspapers publu
Bibles, or religions
; at retail, goods, wares, or other commodities,;
travelling with his goods 'from -place to place in
Q ----- r----, r
f the street, or thro' different parts of the country,
shall be deemed a pedler nndeV ihis act: Provided
That any pedler who sells, or offers to sell; dry
goods, foreisrn or domestic,' by one or more origin
nal pieces er packages at : one time and t -the
same persos or persons as aforesaid, shall" paylOO
and 2 per cent on the gross sales; and an person,
who peddles jewelry shall pay 50 and 2i per
cent on the gross sales. The tax upon pedlers
shall be deemed a tax upon the personal privilege,
to be paid by each individual engaged in the busi
ness, without regard to place at which the same is
conducted.
XXI. Apothecaries shall pay fifty dollars, and
2 per centum on the gross amount of sales made.
Every person who keeps a shop building where
medicines are compounded or prepared according
to prescriptions of physicians, and sold, shall be
regarded as an apothecary under this act.
XXII. Photographers shall pay the sum of fifty
dollars, and 2 per centum on the gross amount of
sales made. Any person or persons who make for
sale photographs, ambrotypes, daguerreotypes, or
pictures on glass, metal, paper, or other material ,
b.y the action of light, shall be regarded a photo
grapher under this act.
XXIII. Lawyers actually, engaged in practice
shall pay fifty dollars. Every person whose busi
ness it is, for fee cr reward, to prosecute or defend
causes in any court of record or other judicial tri
bunal of the Confederate States, or of any State,
or give advice in relation to causes or matters pen
ding therein, shall be deemed to be a lawyer with
in the meaning of this act.
XXIV. Physicians, surgeons and dentists actu
ally engaged in practice shall pay fifty dollars.
Every person whose business it is, for fee or re
ward, to prescribe remedies, or perform surgical
operations for the cure of any bodily disease or
ailing, shall be deemed a physician, surgeon or
dentist within the meaning of this act, as the case
may be; and the provisions of paragraph number
21 shall not extend to physicians who keep on
hand medicines solely for the purpose of making
up their own prescriptions for their own patients
The tax upon lawyers, physicians, surgeons and
dentists shall be deemed a tax upon the personal
privilege, to be paid by each individual in the
business, and without regard to the place at which
the same is conducted. Provided, That the pro
visions of this act shall not apply to physicians and
surgeons exclusively engaged in the Confederate
service.
XXV. Confectioners shall pay fifcy dollars
and 2 J per centum on the gross amount of sales.
Every person who sells at retail confectionery,
sweetmeats, comfits, or other confects, in any
building, shall be regarded as a confectioner un
der this act.
Sec. 6. And every person registered and taxed
upon the gross amount of sales as aforesaid shall
be required, on the first day of J uly, 1863, to make
a list or return to the assessor of the district of
the gross amount of such sales as aforesaid, to wit:
From the passage of this act to the 13th day of
June, lobo, inclusive, and at the end of every
three months, or within ten days thereafter, after
the said first day of July, 18G3, make a list or re
turn to the assessor of the district, of the gross
amount of such sales made as aforesaid, with the
amount of tax which has accrued, or should ac
crue thereon, which list shall have annexed there
to a declaration, under oath or affirmation, in form
or manner as may be prescribed by the commis
sioner of taxes, that the same is true and correct,
and shall at the same time as aforesaid, pay to the
collector the amount of tax thereupon as aforesaid,
and in default thereof shall pay a penalty in double
the amount of the tax.
Sec. 7. That upon the salaries of all salried per
sons serviog in any capacity whatever, except up
on the salaries of persons in the military or naval
service, there shall be levied and collected a tax of
one per centum on the gross amount of such sala
ry, when not exceeding 1500, and two per cent,
upon an excess over that amount, to be Iieved and
collectecTat the end of each year, in the manner
prescribed for other taxes enumerated in this act:
Provided, that no taxes shall be imposed by vir
tue of this act on the salary of any person receiv
ing a saliry net exceeding 1000 per annum, or
at a like rate for another period of time, longer or
shorter.
'
Sec. 8. That the Secretary of tho Treasury shall
cause to be assessed and ascertained, on the first of
January next, or as soon thereafter as practicable,
the income and profits derived by each person,
joint stock company aud corporation from every
occupation, employment oi business, whether reg
istered or not, in which they may have been en
gaged, and from every investment of labor skill,
property or money, and the income and profits de
rived from any source whatever except salaries,
during the calendar year preceding the said first
day of January next, and the said income and
profits shall be ascertained, assessed aud taxed in
the manner hereinafter prescribed.
I. If the income be derived from the rents of
houses, Lands, tenements, manufacturing or min
ing establishments, fixtures and machinery, mills,
snrins nf salt r.r oil. or veins, nfenal. iron or other
minerals, there shall be deducted from the gross
amount of the annual rent a sum sufficient tor tne
necessarv annual renairs. not exeeedinsr ten per
centum on said rent, except that the rent derived
from houses shall be subject to a deduction not
exceeding five ner oentum for annual repairs-
II. If the income be derived from any manufac-
turing or mining business, there shall be deducted j
.,-... r -. - - h nnra rr iiih vcai.
AlUilJ IUC LIUOJ vaiuc Ul IIIC UlUUUUba v w j
first the rent of the establishment and fixtures, if
ectually rented, and nat own
prosecuting the business; second.
labor actually hired and paid lor; .
cost of the raw. material purchased
tured.
i i.4.1. ai me income ue ucii-tu ""' "- 1 i
J enterprises, there shall be deducted from the gross :
earnings, including the value of freights on goods
!. O ' c . w . i i
III. If the income be derived from navigating
shipped by the person running the vessel, the hire
cf the boat or vessel, if not owned by the person
J X
the
WSsiin ;pr jf bwnea by, him a reasonable
m Uat or ahin-bnUdinW: herV ah'all di&f.l
4 r -.t - ' ;-"'-
f M from the cross reeint nf his ncetinAtian. in-
, , lr t 1 i T
r eluding, the value, of he. ship when- fiuiahea, if
built for himself, rte.os$ft the, labor, actbally
i oi hu ocen nation, in.
tne materials if. purchased by him.
h
YIC tbe incowrbe derived by tbVtax .jpejreV
from, the sale" of merchandise, or any other' proper
ty, real br personal, there shall be deducted from
the gross am ounV of sales, the prime cost of the
property sold, including the cost of transportation,
salaries of clerks actually paid, and the rent of
buildings employed in the business, if hired and
not owned by himself. .
VI. If the income be derived by the tax payer or
from any other occupation, profession, employment
or business, there shall be deducted from the gross
amount of fees, compensation, profit's, earnings, or
commissions the salaries of clerks actually paid, and
the rent of the office or other building used in the
business, if hired and not owned by himself, the
cost 6f labor actually paid aud not owned by himself.
and tlie cost ot material other than machinery pur
chased for the use of his business, or to be converted
into some other form in the course of his business;
aud in cas3 of mutual insurance companies, the
amojnt of losses paid by them during the year. The
income derived from all other sources shall be subject
to n deduction whatever. . Nor .hall foreigners be
subject to tax from any other income than that
derived from property owned, or occupations or
employments pursued by them within the Confede
rate States, and in estimating income there shall be
included the value of the estimated annual rental of
all dwellings, houses, buildings or building lots in
cities, towns, or villages," occupied by ths owners,
or owned and not occupied or hired, and the value
of the estimated annual hire of all slaves not engaged
on plantations or farms, and not employed in some
business or occupations the profit of which are
taxed as income under this act. When the income
shall be thus ascertained, all of those which do not
exceed $500 per annum shall be exempt from
taxation. On all incomes received during the yeur
over $500 and not exceeding $1500, a tax of 5 per
cent shall be paid; on all incomes over $1500. and
less than $3,000, 5 per cent shall be paid on the
first $1500, and 10 percent on the excess; on all
incomes of or over $3,000, and less than $5,000, a
tux of 10 per cent, shall be paid; on all incomes of
or over $5,000, and less than $10,000, a tax of 2h
per cent shall be paid; and on all incomes of or over
$10,000, a tax of 15 per cent shall be paid. All
joint stock compauifs and corporations shall reserve
one-tenth of the annual earnings, set apart for
dividend and reserved fund, to be paid to the collee-1
or of the Confederate tax, and the dividend then
paid to the stockholder shall not be estimated as a
part of his income for the purpose of this act. All
persons shall give in an estimate of their income
and profits derived from any other source whatever,
aud in doing so shall first stato the gross amount of
their receipts as individuals or members of a firm
or partnership, and, also, state particularly each
item for which a deduction is to be made and the
amount to be deducted for it : Provided, That the
incomes and profits upon which the above tax is to be
imposed shall not be deemed to include the products
of land which are taxed in kind, as hereinafter
described. Provided further. That in case the
annual earnings of said joint stock companies and
corporations set apart as aforesaid, shall give a
profit of more than 10 and less than 20 per centum
upon their capital stork paid in, one-eighth of said
sum so set apart shall be paid as a tax to the collec
tor aforesaid, and in case said sum so set apart shall
give a profit of more than 20 per cent on their
capital stock paid in, one-sixth thereof shall be
reserved aud paid as aforesaid. The tax levied in
this section shall be collected on the first day of
January ensuing.
Sec. 9. That if the assessor shall be dissatisfied
with the statement or estimate of income and profits
derived from any source whatever, other than
products iu kind, which the tax payer is required to
render, or with any deduction claimed by saidtax
payer, he shall select one disinterested citizen of
the vicinage as a referee and the tax payer shall
select another, and the two thus selected shall call
in a third, who shall investigate and determine tho
facts in reference to said estimate and deductions,
and fix the Htnount of income and profits on which
the tax payer shall be assessed, and a certificate
signed by a majority of the referees, shall be con
clusive as to the amount of income and profits on
which the tax payer shall be assessed : Provided,
That if any person shall fail or refuse to render the
statement or estimate aforesaid, or shall fail or
refuse to select a referee as aforesaid, the assessor
shall select three referees, who shall fix the amount
of income and profits on which the tax payer shall
be assessed from the best evidence they can obtain,
and a certificate signed by a majority of said
referees shall be conclusive on the taxpayer: And
Provided- further, Tbat in any case submitted to
referees, if they or a majority'of them shall find and
certify that the statement. or .estimate of income
and profits rendered by the tax payer does not con
tain more than four fifths of the true and real amount
of his taxable income and profits, then the tax payer,
in addition to the income tax on the true amount of
his income and profits ascertained, aud assessed by
the referees, shall pay 10 per centum on the amount
of said iucome tax, and the assessor shall be entitled
to one-fifth of said additional 10 per centum over
aud above all other fees and - allowances : And
provided further. That the assessor may administer
oaths to referees, the tax payer, and any witness
before the referees, in regard to said "estimate, and
any deduction chimed, or any fact in reference
thereto, in such form as" the Secretary of the
Treasury may prescribe.
Sec. 10. On all profits made by any person,
partnership or corporation during the year 1862, by
the purchase within the Confederate States and
sale, during the said year, of any flour, corn, bacon,
pork, oats, hay, rice, salt, iron or the manufactures
f iron, sugar, molasses made I ca tie, butter,
woolen cloths, shoes, boots, blankets and cotton
cloths, a tax of 10 per cent shall be levied and collec
ted, to be "paid n ths first day of July next :
! Provided.
That the tax imposed by this section
! shall not apply to purchases and sales made in tho j
due course of the regular retail business, and shall '
uot contjnue beyond the present year.
beyond the present year. -
t Sec- II. Each farmer and planter in tne tjonted- .
atter reserving ior uis own use au i .
m. i . rf
nrodnetaof th nresent i-ear. one- tenth of the wheat,
corn, oats, rye, buckwheat, or rice, sweet and Irish '
potatoes, and of the cared hay and fodder;' also,
one-tenth of the sugar' molasses ""made of cane.
cotton, wool -and tobacco; the cotton ginned
ii cauv,
f mA '
packed in some secure manner, ond tobacco shipped
ttj packed in boxes, to be delivered by him on or
before the firit daof March la the akt?ear.( Each
iou-w, aner reserving !U&ube! of peai1!
J?f ? ?.r thaa 20unil !th
BUBUiieuTvriouMKjootederateuoToni.
uopeBui oi . tne peaa, beans mud
?ttn Prod??f 4 ghhj hmyduring
f we.piww wr : ai woq as toe aforesaid crop
i ! t . '7T wv
I r r.i.. - ' . . . . .
"" U1"y ur mres, me iax AS9essort incase
t ef aiMgreement2 between him ani 'the tax-payer,
I shall proceed to1 estimate th same in the following
manner) The assessor and the tar Paver shall each
selects, disinterested freeholder from 'the vlotaaff
I T r 1 . . m . ... m
wnu ujr uom in isira in case ot cunsreoce ot
opinion, to settle, the matter in. dispute; or,
if the tax-payer neglects or refuses to select one
such freeholder, the said assessor shall select two,
who shall proceed to assess the crops as herein
provided. They. shall ascertain the amount of the
crops either by hctual measurement, or by com
puting the contents of the rooms or hoaxes in which
they are held, when a correct computation is prac
ticable by snch a method, and the appraisers shall
then estimate, under oath, the quantity and quality
of said crops; including what may have been sold
or consumed by tN producer prior, to said estimate
whether gathered Tr not, and the value of the portion
thereof to which the government is entitled, aud
shall give a written statement of this estimate to the
said collector, and a copy of the same to the pro
ducer. The said producer shall be required to
deliver the wheat, corn, oats, rye, barley, back
wheat, rice, peas, beans, cared hay and fodder,
sugar, molasses of cane, wool aud tobacco, thus to
be paid as a tithe in kind, in such form and ordinary
marketable condition as may be usual in the section
in which they are to be delivered. Mid the cotton in
such manner as hereinbefore provided, within two
months from the time they have been estimated as
aforesaid, at some depot not more than eight miles
from the place of production, and if not delivered
by that time, In such order, he shall be liable to pay
fifty per cent, more than the estimated value of the
ftortion aforesaid, to be collected by the tax col
ector as hereinafter prescribed: Provided, The
Government shall be bound to furnish to th? pro
ducer sacks for the delivery of such articles of grain
as required to be put iu sacks for transportation, and
shall allow to the producer of molasses the cost of
the barrels containing the same. The said estimate
shall be conclusive evidence of the amount in
money, of tax due by the producer to the Govern
ment, and the collector la hereby authorized to pro
ceed to collect the same by issuing a warrant of
distress from hi? office, under his signature, in the
nature of a writ of fieri facias, and by virtue of the
same to seize and sell any personal property on the
premises of the tax-nayer or eUewhere, bf longing
to him, or so much thereof as may be necessary for
the purpose of paying the tax, and the additional
fifty per cent aforesaid and costs; aud said sale shall
be made in the manner and form and after the notice
required by tbe laws of the several States for
judicial sales of personal property, and the said
warrant? of -distress -mar be exectrtedty the tax
collector or any deputy by him appointed for that
purpose, and the deputy executing the warrant shall
be entitled to the same fees as are allowed in- the
respective States to sheriffs executing writs of fieri
facias, said fees to be paid as costs by the tax
payer: Provided, That in all cases where the asses
sor and tho tax payer agree on the assessment of
the crops, and the value of the portion thereof to
which tne Uovernment is entitled, no other assess
ment shall be necessary; but. the estimate agreed
on shall be reduced to writing and signed by tbe
assessor and tax payer, and have tbe same foroe and
effect as the assessment and estimate of disinterest
ed free-holders hereinbefore mentioned; and two
copies of such assessment and estimate thus agreed
on and signed as aforesaid shall be made, and one
delivered to the producer and the other to the col
lector: And provided further. That the assessor is
hereby authorized to administer oaths to the tax
payers and to witnesses in regard to any item of the
estimate herein required to be made: And provided
further. When agricultural produce in kind is paid
for taxes, if payment be made by a tenant who is
bound to pay his rent in kind, the tenth part of said
rent in kind shall be paid in kind" by tbe tenant to
the Government as aud for the tax of the lessor on
said rent, and the receipt of the Government officer
shall release the lessor from all obligation to include !
said rent in kind in his statement of iucome, and
discharge the tenant from so much of his rent to the
lessor.
Sec. 12. That every farmer, planter, or grazier
shall exhibit to tbe assessor, on or about the 1st ef
March, 18C4, an account of all tbe hogs he may
have slaughtered since tho passage of this act and
before that time; after the delivary of this estimato
to the post quartermaster hereinafter mentioned by
the assessor, the said farmer,' planter or grazier
shall deliver an equivalent of one-tenth of the same
in cured bacon, at tbe rate of sixty pounds of bacon
to the one hundred weight of pork. That on the
first of November next, and each year thereafter,
an estimate shall be made, as hereinbefore provided,
of the value of all neat cattle, horses, mules (not
used in cultivation.) and asses owned by each
person in the Confederate States, and upon such
value the said owners shall be taxed one per centum
to be paid on or before the 1st day ef January next
ensuing.- If the grazier, cr farmer, or planter shall
have sold beeves since the passage of this act, and
prior to the 1st day of November, the gross proceeds
of such sales shall be estimated and taxed as income,
after deducting therefrom the money actually paid
for tbe purchase of such beeves, if they have been
actually purchased, and the value of the corn
consumed br them. -The estimate of these items
shall be made in case of disagreement between tbe
assessor aud tax-payer as herein prescribed in other
cases of income tax; and on oach succeeding 1st day
of November, the beeves sold during the preceding
twelvemonths shall be estimated and taxed in tbe
same manner. ...
Sec. 13. Tbat the Secretary of War shall divide
the service of the quartermasters department into
two branches one, bereio denominated post quar
termasters, for the collection of the articles paid
for taxes in kind, and the other for distribution to
tho proper points for supplying the army, and for
delivering cotton end tobacco to the agents of tbe
Secretary of tbe Treasury. The tax assessor shall
transfer the estimate of articles doe from each per
son, by way of a tax in kind, to the duly authorized
post quartermaster, taking from the said quarter
master a receipt which shall be : filed as a voucher
with tbe chief collector in settling his aceoont, and
a cony of this receipt shall be furnished by the
chief collector to the auditor settlinxr the post quar
termaster account as a charge against him. -The
post quartermaster receiving the estimate, shall col-
ieci irom tne tax-payer tne articles wnicn i pri-
C . J !. 1 I ? e 1 l . k M 1 AttX -.- m
uu woicn ne is oounu u - ,
tiona from una voidable loss, the residue has been
delivered to the distributing ageats a evidenced by
their receipt.- -The said port quartermaster shall, j
mm, . I. I
e.iviB2 from him thearUeles delivered in payment I
also, state
1 UJ ICUVUBM Vt WK 1IHHKIUMWCI WW 1
of taxes in kind at his depot, and make a monthly
report of the same to sneb omcex-as the Secretary ;
of Warinftjr-deeigMte t ' PrptUed, That jo cat
tho post Qoartermaeter nh&ll be enable U collect
I" tx ia kind specified la the estimate delivered
to him aa aforesaid, he shall deliver to tie dUtrlcl
, tax collector said estimate aa a basis for th distress
' 4 .nk...l I.. I 1 I . .
therefor, and forward the same to tbe chief tax col
lector as a credit In. tbe statement of the accounts
of said post quartermaster! Provided, That any
partial payment of said tax fh kind shall be indors
ed on said estimate Btfort delivering .the same to ' -the
district' tax CoBsofor-' a foresaid,- and ' tbe
receipt given to him thersfor by the district tax col
lector shall specify slid partial payment. When
the articles thus collected through the payment of
taxes In kind have been received at the depot as
aforesaid, they shall be distributed to tbe agents of
the Secretary of the . Treasury if they consist of
cottop, wool or tobacco, or If tber bo suitable for
L forage or subsistence to such places and la such
manner as the Secretary of War may prescribe.
Should the Secretary of War find that some of the -agricultural
nroduoe thus paid In and suitable for
forage and subsistence has been or will It deposited
in places where it cannot be used either directly or.
indirectly for these purposes, he shull cause the
same to be sold. In such manner , as he may pre
scribe, and the proceeds of such sale shall be paid
into the Treasury of the Confederate States. 8hould.
however the Secretary of War notify the Secretary
of tlie Treasury that it would be impracticable for
him to collect or use tbe articles taxed in kindt or
any 6f them, to he reoeived In certain districts or
localities, theu tlie Secretary of tbe' Treasury shall
proceed to collect in said districts or localities the
money value of said articles specified in said esti
mate and not required in kind and said money
value shall be due on the first day of January ia
each and every year, and be collected as soon there
after as practicable. .
Sec. 14. That the estimates of incomes and pro
fits, other than those payable In kind, and tbe state
ments or bills for the amount of the specific lax on
occupations, employments, .business and profess
ions, and of taxes on grosr soles shall be delivered
by the assessor to the collector of tbe district, who
shall give him a receipt for the same, and the said
assessor shall file his reoelpt with the cblof tax col
lector of the State, and the collector of the dlatriot.
holding said estimates, statements or bills, ishnll
proceed to collect the sami from the tax payer.
The money thus collected shall be paid to the chief
tax collector of the State, accompanied bv ths esti
mates, statements or bills aforesaid, delivered by ,
assessor to the district collector as aforesaid.
Sec. 15. That every person who as truxtee. guar
dian, tutor,' curator or committee, executor or ad
ministrator, or as sgent, attorney in fact, or factor,
of any peron or persons, whether residing In the '
Confederate States or not, and every receiver In
chancery, clerk, register or other officer of any
court, sliall bo answerable forthodolug of all each
acts, matters and things as shall be required ta be
do.ie in order to the assessment of the mouey. prop- ,
erty, product and income under their cont rol and
the payment of taxes thereon, and shall be indem
nified Against all and every person for all payments
on account of the taxes herein specified, and shall
be responsible for all taxes due from tu ostates
income money, or property . iu their possession or
under their control.
Sec. 16. The income and moneys of hosnltals.
asylums, churches, schools and colleens shall be
exempt from taxation under the provisions of this
act. ' '
Sec. 17. Tbat the Secretary of the Tieasarr be.
and be Is hereby authorized to make all reles and
regulations necessary to the operation of this act.
and not inconsistent herewith. - .
Sec. 18. This act shall be In force for two years
after the expiration of the present year, and ti e
taxes herein imposed for the present year shall bo
levied and collected each year thereafter In tb
manner and form herein prescribed, and for the said
time of two years, unless this act shall bo sooner
repealed: Provided, the tax on naval stores, flour,
wool, cotton, tobacco, and other agricultural pro
ducts of the growth of any year precedlog tho year
18C3, imposed In the first section of this act," shall
be levied and collected only for the present year. '
COKPEDEBATE BIBLE SOCIETY,
' The first Annual Meeting of the Bible Society of
the Confederate 8ttes of America, convened for
business at the Presbyterian Church in Augusts,
(Jeorgia, Week before last. The introductory
sermon was preached on Wedoesdsy evening by
the Rev. George YYoodbridgc,: of Richmond, Va,
from the 6th verse of tbe 13th Psalm. It was sn
interesting and instructive discourse. The Presi
dent of the Society, lion. Joseph II. Lumpkin,
being' prevented Jby Providential causes from atten
ding, and neither of tbe Vicc-Preldenli beio
present, the Her. T. V. Moore, D. D.. was called 1
to the Chair. Members of the SUtes of South -Carolina,
Virginia, Alabama, Blississippi and
Georgia, bad their names enrolled. 't'
The report of the Board of Managers showed
as the operations of the year, the pureba and
publication of 80,843 volumes of the Testament,
and Testament and Psalms. Of this n a ruber 70,
000 have been pnblahed tinder the auspices of
the Society. The rest were purchased. Nine
cases of the latter have been received front Brit-
tiS in Vartion nretti via Vanaii Vhnl
number distributed by the Board (.5,878 volumes, t
leaving a balance of 20,905 on hand. Receipts of I
the Society np to 1st April 051.000; disburse ! .
men ta 510,000, leaving 41,000 to the hands of '
l W I '' - I '
tne iressurcr. iion. i. u. Xiumpkiq was re-eiect-ed
President of tbe Society, and all the Vice-Presidents
were retained. Next annual meeting to be
held in Ausrosta on the Srd 3Iondsv ia April.
1804, at 7 p,m. , ... .. ; h
,i - J-
II ea vt Robbebt. 143,700 ' in go) J, Celong-t:
ing to" the Merchants' Bank of Rsvaanah, waif,
stolen from tbe express cars on the Georgia Ccri-'
tral Railroad while en route' fdr Msconi $5,000
in gold is offered for the recovery jpf the money., J
COMPLIMEWT TO PRESIDENT pAVIS ThV
following rctolatioo bss passed the Senate cf
Georgia, unanimously : ' ' " k ,
Resolved by the Senate and .House of Repre-i
sentativea of tho State of 'Georgia. . Tbat th
ability and success with which the Chief Magistrate
rii, v.rfM. -f s . -,"-- r.M.A.11.
j- . ,,M j,,,' ji.j m i:, uw v.'.
nign ana responsible omoe, nave cp-uuisuuou inr
admiration and secured . the coofldepee of hi
untr v menand Georela hereby pledget hewelf u
furnish all the means It her disposal to enable hm
j,ring a gucccsafol termination the cruel toe
uptoj irar being now waged upon her cititana. V?
" ' i m
r rMt. t ssid ta has
eerUtl
- jj, ggainst ho cholera. "
f , -
ft