Newspapers / The Charlotte Democrat (Charlotte, … / April 5, 1864, edition 1 / Page 4
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- - AN ACT TO REDUCE THE " CURRENCY, ail to authorise anew issue of ATole -and Bonds. - V The Congress of the Confederate States of America do enact, That the holders of nil treasury notes above the denomination" of five dollars, not bearing interest, shall' be alio wed until the 1st day of April, 1804 east of the Mississippi river, and un til the 1st day of July , 18C4, west of the Mississ ippi river, ; to, fund, the tame, and until the pe'rieds und at tho places stated, the holders of all'such treasury notes shall ba allowed to fund the same in registered bonds, payable twenty year after their dates,-bearing interest at the rate of fur per cent. Ser annum, payable on the 1st day of tJanaafy and uly of each year. V 2.. The Secretary of the Treasoary thereby au- thorized to issue the bnnds required For funding -provided for in the pr?cding section, and until the bdnds dan be prepared he may issao Certificates to answer tuo purpose, .Such bonds and certificates shall be receivable without i liter st, in paymeut of afl government dues payable in the year 1664, except export and import duties. 3., That all Treasury notes of the denomination of one hundred dollars not bearing" interest, which shall not be presented for funding nnder the provis ions of the first section of this act, 6ball, from and after the first day of April, 1864. east of the Miss issippi river, and the first day of Juiy. 1864, west , of the Mississippi river, cease . to be receivable in the payment of puWic duos, and said notes if not so presented at that timo, shall, in addition to the tax of thirty-three rnd one third Cnts imposed in the 4th section of this act, be subjert to a tax of ten per cf.nt. a month until o presented. which taxes shall at tach to said notes wherever circulated, and shall be deducted from the face of said notes whenever pre sented for payment or for funding, and said notes pbali not be. exchangeable for the new issue of .Treasury notes provided for in this act. 4. That on ail said Treasury notes not "funded or used in payment ox taxes at the dates and places prescribed in the 1st section of this net, there shall be levied at said dates nnd places a tr.x of thirty three and one third cents for every dollar promised on the face of said notes. Said tax shall attach to said notes wherever circulated, r.nd shall be collec ted by deducting the same at the Treasury, it. de positories, and by the tax collectors, and by all Gov ernment officers receiving the same, whenever pre sented -for payment, or for funding or in -payment of Government dues, or for postage, or in exchange for new notes as hereafter provided; and said Trea sury notes shall be fundable in bonds as provided in the firit section of this act until the 1st day of Jan uary, 1865, at the rate of sixty-six and two third cents on the dollar. And it shall be the duty of the Secretary of the Treasury at any fiuie between the 1st April east, and the 1st July, 1864, west of the Mbfssippi river, and the 1st January, 1865. to substitute and ex change new treasury notes for the same, et the rate of sixty-six and two-thirds cents on the dollar, pro vided that notes of tlw denomination of one hundred dollars shall not be entitled to the privileges of said exchange; provided, further, that the right to fund any of ?,h,id treasury notes after 1st. day of January, 1865, is hereby taken away; and provided, further, that upon all such treasury notes which may remain out standing on the 1st January, 1865, and which may not be exchanged for new treasury notes as herein provided, a tax of one hundred per cent, is hereby imposed. 5. That after the 1st -day of April next all author ity heretofore given to the Sccii-iary of the Tioas ury to issue treasury notes shall be and is hereby revoked: Provided, the Secretary of the Trc-.-ury rnay, after tli.it tjuie. issue; new treasury notes, in such fvrms as he may prescribe, "payable two years sifter the ratification of a treaty of peace with the United States; said new issues to be receivable in payment of all public dues except export and im port duties, and to be issued in exchange for old notes, at the rate of two dollars of the new for three dollars of the old issues, whether said old notes be surrendered for exchange by the holders thereof, or bo received into tho treasury under the provisions of this aet; and the holders of the new notes or of ' the old notes, except those of the denomination of one hundred dollars, after they are reduced to sixty-six and two thirds cents on the dollar, by the tax alorostud, may convert the same into call certi ficates, bearing interest at the rate of four percent, ptv annum, and payable two years nfter the ratifi cation of a treaty of peace with the United States, unless sooner converted into new notes. C. That to pay t'y" ixpenses of the Government not otherwise. provided" for, the Secre tary of the Treasury is hereby authorized to issue six per cent, bonds, to an amount not "exceeding five hundred million! of dollars, tho principal and interest whereof shall be free from taxation, and for the payment of the interest thereon, the entire nett re ceipts of any export duty hereafter laid.on the value of all C(,tton, tobacco, and naval stores, which shall be exported from the Confederate States, and tho nett proceeds of the import duties now laid, or so nvtch thereof as may bp necessary to pay annually the interest, are hereby specially pledged, provided that the duties now laid upon imports uiid hereby pledged shall hereafter be paid in specie, or in ster ling exchange, or in the coupons of said bonds. 7. That the Secretary of the Treasury is hereby authorized, from time .to time, as the wants of the treasury may require it, to sell or hypothecate, for treasury notes said bonds or any part thereof upon the best terms he can, so as to meet appro priations by Congress, and at the same time reduce and restrict the amount of the circulation in treasu ry "notes within reasonable and safe limits. 8. Tho bonds authorized by the 6th section of this act may be either registered or coupon bonds, as the parties taking them may elect and tuey may be ex changed for each other uuder such regulations as the Secretary of the Treasury may prescribe. They shall be for one hundred dollars, or some multiple of one hundred dollars, and shall, together with the coupons Ihereto attached, bo in such form and of suh authentication as the Secretary f the Treas ury may prescribe. The interest shall be payable half yearly, on tho 1st of January and July in each year the principal shall be payable not less than thirty years from their date. V. All call certificates shall be fundable, and shall be taxed in all respects, as is provided for the Trea-' 'Bur.v notes, into which they are convertible. If not converted before the time fixed for taxing the Trea sury notes, such certificates shall, from that time, bear interest upon only sixty-six and two third cents for every dollar promised upon their face, ami shall bo redeemable only in new Treasury notes at that rate, but after the passage of this act, no call certificates shall be issued until after the 1st day of April, 1864. 10. That if any bank of deposit shall give its de positors the bonds authorized by the 1st section of this act in exchange for theiv deposits, and specify th same on th bonds by some distinctive mark or token, to bo agreed upou with the Secretary of the T. oasnry, then the said depositor shrill be entirhul to receive the amount of said bonds iu Treasury notes bearing no interest and outstanding at the passage of this act: Provided, the said bonds are presented before thief privilege of funding said notes at par . bafi cease, as herein prescribed. 11. That all. treasury notes heretofore issued of the denomination of five dollars shall continue to be receivable in payment of public dues, as provided by law. and fundable at par under the provisions of thi" act, until the 1st of July, 1864, east, and until the 1st October, 1864, west of the . Mississippi, but after that time they shall bo subject to a tax of thirty-three and one-third cents on everydollar promised on the face thereof, said tax to attach to said notes wherever circulated, and said notes to bo fundable and exchangeable for now treasury notes as herein provided, subject to the deduction of aid tax. 12. That any State holding treasury notes, re ceived before the times hereiu fixed .for taxing said ' atftfs, shell be allowed until the 1st day of January, 1802. to fund the same in six per cent, bonds of the ; Confederate States, payable twenty years after date, and the interest payable- semiannually. - But all . treasury notes received by any State after tho time fixed for taxing thof-arae. as aforesaid, shall be held to have been. received diminished by tho amount of eaid tax. The discrimination between the notes subject to the" tax and those not so subject, shalt.be ieit ro lue gooa.iaun or eacn ciaie, ana me cernri- i . . f .1 - r, , . .1 r i ii u i caie ui wkj ueiemor lueruui e ua.it iu vacii vase no conclusive. TH. That treasnrv notes heretofore ssnnrl. henr iuz interest at the rate of $7 30 on the- 8100 per' annum, shall no longer be received in payment of public dues, but shall be deemed and considered K,nt rf. nonMprf.ta Kt.o. novaKU ffn rpars after the ratification of a treaty of peace with the United States, bearing the rate of interest specified, on their face payable on the 1st of Jaiuary in each and every year. - 14. That the! Secretary of the Treasury bo and he is hereby authorized in case the exigencies of the vernment should reouira it, to pay the demand " ft " "i miouiu i i r j oi any ouonc creu.t... ""J " - """rV . i Li' : ... i, . ....i rirr mnu no flnntrnf'.L. ft afti-r the iassasr ... v..... . m tho same in a certihcate v mueoreaness io ue is saed by said Secretary in such form as he may deem proper, payable two 3'ears after the ratifica tion of a treaty of peace with the U. States, bearing interest at the rate of six per cent p?r annum, pay able semi-annually, and transferable only by spe cial endorsement under regulations prescribed by the Secretary of the Treasury, and said certificates shall bo exempt from taxation , in principal and in terest. 15. The Secretary of -the Treasury is authorized . i " to increase the number of depositories so as to meet the requirements of this act, and with that view to employ such or the banks of the several States as he may deem expedient. 16. , The Secretary of the Treasury shall forth with advertise this act in such newspapers publish ed in the several States and by such other means as shall secure immediate publicity, and the Sec'y of War and the Sec'y of the Navy shall each .cause it to be published in general orders for the informa tion of the arm' and navy. 17. The 42d section of the act for the assessment and collection of taxes, approved May" 1st, 1863, is hereby repealed.- 18. The Secretary of the Treasury is hereby au thorized and required, upon the application of the holder of any call certificate which by the first section of the act to provide for the funding and further issue of treasury notes," approved March 23d, 1863. was required to be "thereafter deemed to be a bond" to issue to such holder a bond therefor upon the terms provided by said act. Adopted February 17, 1864. Note. The 42d section of the Assessment Act,' which the above law repeals, allowed tax paj'ors to pay into the Treasury in advance such sum as they might choose on account of taxes to accrue against them. THE NEW TAX; BILL. Act to additional taxes for the common dc- An Jence and support of the Uovcrnment. Sec. 1. The Congress of the Confederate States of America do enact, That in addition to the taxes levied by the "act to lay taxes for the common de fence and to carry on" the Government of the Con federate States,'" approved 24th of April, 1863. there shall be levied, from the passage of this act, on the s'ibjeets of taxation hereafter mentioned, and collected from every person, co-partnership, asso ciation, or corporation, liable thereto, taxes as fol lows, to wit : I. Upon the value of property, real, personal and mixed, of every kind ind description, not hereinaf ter exempted or taxed at a different rate, five j er cent : Provided, that from, this tax on the value of property, employed in agriculture, shall be deduct ed tho value of the tax in kind delivered therefrom, as asyessed under the law imposing it. and delivered to the Government : Provided, that no credit shall be allowed beyond five percent. II. On the value of gold and silver wares and plate, jewels, jewelry and watches, ten per cent. III. The value of property taxed'under this sec tion shall be assessed on the basis of the market value of the. same, or similar property in tho neigh- nornoou wnere .assesseu in tne year louu. except in cases wrier., land, slaves, cotton or tobacco have been purchased since the 1st day of January, 1862, in which case the said land, slaves, cotton and to bacco so purchased, shall be assessed at the price actually paid for the same by the owner. Sec 2. On the value of all shares or interests held in any bnnk, banking company or association, canal, navigation, importing, exporting, insurance, manu facturing, telegraph, express, railroad, and dry dock companies, and all other joint stock companies of every kind, whether incorporated' or not, five, per cent. ' The value of property taxed under this section shall be assessed upon the basis of the market value of such property in the neighborhood where assessed, in such currency as may be in general use there, in the purchase and sale of such property, at the time of assessment. Sec 8;T. Upon the amount of all gold and silver coin, gold dust, gold or silver bullion, whether held by the banks or other corporations or individuals, five per cent.; and upon all monej's held abroad, or upon the amount of all bills of exchange, drawn therefor on foreign countries, a tax of five per cent; such tax npoti money abroad to be assessed and col lected according to the value thereof at the place where the tax is paid. II. Upon the amount of all solvent credits, and of all bank bills, and all other papers issued as cur rency, exclusive of non-Interest bearing Confederate treasury note's, and not employed in a registered business the income, derived from which is taxed, five per cent Sec 4. Upon profits made in' trade and business, as follows : I. On all profits made by buying and selling spir ituous liquors, flour, wheat, corn, rice, sugar, mo lasses or syrup, salt, bacon, pork, hogs, beef or beof cattle, sheep, oats, hay. fodder, raw hides, leather, horses, mules, boots, shoos, cotton yarns, wool, woolen, cotton or mixed cloths, hats, wagons, harness,'1 coal, iron, steel or nails, at any time be tween the 1st of Junuary, 1863. and the 1st January 1865, ten per cent., in addition to the tax on such profits as income under the "act to lay taxes for the common defence, and carry on the Government of the Confederate States,'" approved April 24th, 1863 II. On all. profits made by buying and selling money, gold, silver, foreign exchange, stocks, notes, debts, credits, or obligations of uny kind, and any merchandize, property or effects of any kind, not enumerated in- the preceding paragraph, between the times named therein, ten per cent.,' in addition to the tax on such profits as income, under the act aforesaid. III. On the amount of profits exceeding twenty five per cent., made during either of the years 1863 and 1864. by any bank or banking company, insu rance, canal, navigation, importing and exporting, telegraph, express, railroad, manufacturing, dry dock, or other joint tock company if any descrip tion, whether incorporate or not, twenty-five per cent on such excess. Sec 5. The following exemptions from taxation under this act shall' be allowed, to-wit : I. Property of eah head of a family to the value of five hundred dollars; and for each minor child of the family to the further value of one hundred dol- I . . ... f lars; and for each son actually engaged in the army or uayy, or who has died or. been killed in the mili tary or naval service, and who was a member of the family when he eutered the service, to the further value of five hundred dollars. II. Poperty of the widow of any officer, soldier. sailor or marine, who 111113 have died or been killed'4 in the military or naval service, or where there is no widow, then of the family,-being minor children, to te. value of'one thousand dollars. III Property of every officer, soldier, sailor or marine, actually engaged iu the military or naval "service, of such as have been disabled in such ser vice, to the value of one thousand dollars; provided, that the above . exemptions shall not apply to- any person, whoso property, exclusive of household fur niture, shaU be assessed at a vnln6 exejeuiug ono thousand dollars. IV. That where proncrtvhas been iniured or de- ' strbyed by the enemy, or the owner thereof has been temporarily deprived of the nse of occupancy j j thereof, or of the means of cultivating the same, by reason nf the presence or the proximity of the-ene- mtr. th assessment on sucn. property may oe re- ; -i 1 - J Aamarra cnutoinHil Ktr aucea, iu upu Mu lTrZ - i J the owner, or the tax assessed thereon may be re- duced in the same ratio by the district collector, on ' satisfactory evidence submitted to him by the own- ' er or assessor. , . , - Sec 6. That the taxes on property laid for th laiq lor ine i year 1864, shall be assessed as on the day of the passage of this act, and be due and collected" on the first of June next, xr as soon after as. practicable, ! allowing an extension of ninety days West of the Mississippi river. The additional taxes on incomes , or profits fur the year 1863, levied by this act. shall be assessed and collected forthwith; and the taxes f .. ti i , f t it 1 1 , i u 1 1 e tir iirui 1 1 siur Lilt? vpur ipim. si a i np nc. ,, , - 'j,,:" I.TI -ir..T:, . rj v - . . I T i a i t rrf the tax and assessment acts of 1863 Sec 7. So much of the tux act of the 24th day of j April, lfco-J, as levies a tax on incomes derived from property or effects on the amount or value of which a tax is levied by this act, and also the first section of said act, aro suspended for the year 1864. and no estimated rent, hire or interest on property, or cred its herein taxed ad valorem, shall be assessed or taxed as incomes under the tax act of 1863. Sec 8. That the tax imposed by this act on bonds of the Confederate States heretofore issued, shall I in no case exceed the intesest on the same, and such bonds, when held by or for minors' or lunatics. shall be exempt from the tax in all cases where the interest on the same shall not exceed one thousand dollars. Adopted in February, 1864. THE NEW MILITARY LAW. A Bill to organize forces to serve during the War. Sec. 1. That from and after the passage of this act all white men, residents of the Confederate States, be tween the ages of 17 snd 50r shall be in the military service of the Confederate States for the war. Sec "2. That all the persons aforesaid, between the ntrps of 18 And 45. now in sprvif-p Khali tip rpfflinurt daring the present war with the United States, in the ! cmf rAtyirtiPnta t 1 1 a 1 1 nn a cinl" PAmnoniop r mti.V they belong at the passage of this act, with the same ! organization and oliicers, unless regularly transferred I - 7 o J or discharged, in accordance with the laws and regu lations for the government of the army : Provided, that companies- from one State, organized against their consent, expressed at the time, with regiments or bat-taiiOps- from another State, shall have the privilege of being transferred to organizations of troops, in the same arm of the service, from the States in which said companies were raised ; and the soldiers fiom one State, in companies from another Stace, shiill be allow ed, if they desire it, a transfer to organizations from their own States, in the same arm of the service. Sec 3. Be it further enacted, That at the expiration of six months from the first day of April next, a bounty of one hundred dollar? in a six per cent. Government bond, which the Secretary of the Treasury is hereby iiuihorized to issue, shall be paid' to every nen-com- missioned officer, musician and private who shall then be in service, or in the event of his death previous to the period of such paymeut, then to the person or per sons who would be entitled by law to receive the ar rearages of his pay; but no one shall be entitled to the boun.ty herein provided, who shell at any time, during the poriod of six months next after the said first day of April, be absent from his command without, leave. Sec 4. Beit further enacted, That 'no person shall be relieved from the opei anon of this act by reason of having been heretofore discharged from the army, wliere no disability now exists; nor shall those who have furnished substitutes be any longer exempted by reason thereof: Provided, that no person, heretofore exempted on account of religious opinions and who has paid the tax levied to relieve him fiom service shall be required 10 render military service under this act. Sec 5. Be It further enacted, That all white male residents of the Confederate States, betw.een the ages ot 17 and 18 and 45 and 50 years, shall enroll them selves at 'such times awd places, and under such regu lations, as . the President may prescribe, the time al lowed not being less than thirty days for those east, and sixtj days for those west of the Mississippi river, mid any person who shall fail so to enroll himself, without a reasonable excuse therefor, to be judged of by .the President, shall be placed in service iu the field for the war, in the same manner as though they were between the ages of eighteen and forty-five : Provided, that the persons mentioned in this section shall con stitute a reserve for State defence and detail duty, and shall not be required-to perform service out of the Staten which they reside. Sec 6. That all persons required bv the 5th section of this act to enroll themselves, may within thirty days after the passage thereof, east of the Mississippi river, and within sixty days, if west of said river, form them selves into voluntary organizations of companies, bat talions, or regiments, and elect their own officers; said organizations to conform to the existing laws; and, having so organized, to tender their services as volun teers during the war to the President; and if'such or ganizations shall furnish proper nluster rolls, as now organized, and deposit a copv thereof with the enroll ing officer of their district, which shall be equivalent to enrollment, they may be accepted as minute men for service in such State, but in no event to be taken out of it. Those who do not so volunteer and organize, shall enroll themselves as before provided ; and may, by the President, be required to assemble at conven ient places of rendezvous, and be formed or organized into companies, battalions and regiments, under regu lations to be prescribed by him; and shall have the right to ebct their company and regimental officers : and all troops organized under this act for State de fence, shall be entitled, while in actual service, to the same pay and allowance as troops now in the field. Sec 7. That any person who shall fail to attend at the place of rendezvous as required by the authority of the President, without a sufficient excuse, to be judged of by him, shall be liable to be placed in ser vice in the field for the war, as if he were between the ages of 18 nnd 45 years. Sec 8. That hereafter the duties of provost and hos pital guards and clerks, and of clerks, guards, agents, employees or laborers in the Commissary and Quarter master's Departments, in the Ordnance Bureau, nnd clerks and employe es of navy agents, as also in the exe cution of the enrollment act, and all similar duties, shall be performed by persons who are within the ages of eighteen and forty-five years, and who by the report of a Board of army surgeons shall be reported as una ble to perform active service in the field, but capable of performing some of the above said duties, specifying which; aud when those persons shall have been assign ed! to those duties as far as practicable, the President shall assign or detail to their performance such bodies oi troops or individuals required to be enrolled under the 5lh section of this act, us may be needed for the discharge of such duties : Provided, that persons be tween the ages of 17 and 18 shall be assigned to those duties: Provided, further, that nothing contained in this act shall be so construed as to prevent the President fom detailing artizans, mechanics, or persons of scien tific skill, to perform indispensable duties in the de part metrt? or bureaus herein mentioned. Sec 9. That any Quartermaster or -Assistant-Quartermaster, Commissary, or Assistant-Commissary (oth er than those serving with brigades or regiments in the. field.) or officers in .the Ordnance Bureau, or Xavy Agents, or Provost Marshal, or officer in the conscript service, who shall hereafter employ or retain in his employment any person in a.iy of tlieir said depart ment? or bureaus, or in any of the duties mentioned in the 8:h section of this act, in violation of tlir provis ions hereof, shall, on conviction thereof by a conrt- mn tial or lnilitarj court, be cashiered ; and it shall be the duly of any department or district commander, up- n ti iirnjf Yiv fllA reltll lit svnv nrfrliKlr nprSAn that ,i n xr on proof, by the oath of any credible person, that any such officer has violated this provision, immediately to relieve such offirer from duty; and said commanders shall take prompt measures to have him tried for snchJ oITence : and any commander as aforesaid failing to perform the duties enjoined by this section, shall, upon being duly convicted thereof, be discharged from the service. IN BECSARD TO EXEMPTIONS. Src 10. Be it further enacted. That ulljaws granting exemptions from military service be, and the same are hereby repealed, and hereafter none shall be exempted except the following : - 1. All who shall be held unfit for military service, under rnles to be prescribed by the Secretary of War. 2The Vice-President of the' Confederate States, the members and officers of Congress and of the .several State Legislatures, and such other Confederate ani State officers as the President, or the Governor of the respective States, may certify to be necessary for the proper administration of the Confederate or State 'Governments, as the case may be 3. Every minister of religion authorized to preach according to the rules of his church, and who, at the passage of this act, shall be regularly employed in the dlSCHarg discnarge or. ni? miuisienai uuwes ; . suptiiuieuuem? and physicians of ; asylums for the deaf and dumb and JUJF tlt ins ' ne Pnitnr fnr Poh rwananer Uilill-i 1 - - - .v. - " "- x x . a3 3&ili editor mav certifv on oatb t0 be indig I ueasable to the publication of such newspaper ; t! ui; rxJnter of the i!onfp(lfrn.te and SfatP fiovern I iju isav - - . - - - - j rp'ents.and such jonrneymen printers as the said public ; r,"ricter shall certify, on oath to be indispensible to per f f0rra the public printing; one skilled apothecary in j each "apothecary store, who was doing business as snch ' on the 10th day of October, 1862, and has continued ' said business, without intermission, since that period ; ! all physicians over the age of thirty years, who now ' a frr the last sorpn- v ears have been, in the ac- uica Iw' 4,,v rM' -' ., nd regular nractice of their profession. but the terra physician shall not include dentists; fll presi dents and teachers of colleges, theological seminaries, academies and schools, who have been regularly en gaged as such for two years next before the passage of this act: Provided, that the benefit of this exemption shall extend to those teachers only whose schools are composed of twenty students or more. All superin tendents of public hospitals, established by law before the pp.ssajre of this act, and such physicians and nurses therein as such superintendents shall certify, on oath, to be indispensible to the proper and efficient manage ment thereof. 4. There shall be exempt one person as owner or agriculturalist on each farm or plantation upon which there are now, and were on the 1st day of January last, fifteen able-bodied field hands, between the ages of sixteen and fifty, upon the following conditions: 3. This exemption shall only be granted in cases in Which there is no white male adult on the farm or planta tion not hable to military service, nor unless the person claiming the exemption was, on the 1st of January, 18U4, either the owner and manager or overseer of said planta tion;' but in no case shall more than one person be ex empted for one farm or plantation' 2. Such person shall first execute a bond, payable to the Confederate States of America, in such form and with such security, and in such penalty, as the Secretary of War may prescribe, conditioned that he will deliver to the Gov ernment at some liailroad depot, or sucn oiner piace or places as may be designated by the Secretary of War Within 112 mouths next ensuinsr. 100 pounds of bacon, or, at the election ot the Government, its equivalent in pork, fln(1 lu0 pounds nett beef (said beef to be delivered on L'. . i r , ..1.1. 1 .1 : . ,1 .. I r. r, i ,1 farm nr n MlllEnflrtll. fbfrt), for each able-bodied slave on said farm or plantation, within the above said ages, whether said slaves are used in the field or not, which said bacon or pork and beef shall be paid for by the government at the prices fixed by the Commissioners ot the State nndcr tne impressment act; Provided, that when the person thns exempted shall pro dace satisfactory evidence that it ha. been impossible for him, by the exercise of proper diligence.- to furnish the amount of meat thus contracted for, and leave an adequate ! supply for the subsistence of thflSfi living on the said farm or plantation, t ue riccretary 01 war suau uurci tumwu tation of the same, to the extent of two-thirds thereof in grain or other provisions, to be delivered by such person as aforesaid at enuivalent rates. 3. Such person shall further bind himself to sell the .1 marketable surplus of provisions and grain now on hand, and which ho may raise from year to year while his ex emption continues, to the government or to the families of soldiers at prices fixed by the commissioners of the State under the impressment act: Provided, that any person ex empted as aforesaid, shall be entitled to a credit of 25 per cent on any amount of meat which he may deliver within three months from the passage of" this act: Provided fur ther, that persons coming within the provisions of this ex emption shall not be deprived of the benefit thereof by reason of having been enrolled since the 1st of Feb. 18Q4. ' 4. In addition to the foregoing exemptions, the Secre tory of War, under the direction of the President, may exempt or detail such other persons as he may be satisfied ought to be exempted on account of publiciecessity, and to insure the production ot gram and other provisions lor the army and the families of soldiers. He may, also, g'rant exemptions or details on such terms as he may prescribe, to such overseers, farmers or planters as he may be satis fied will be more useful to the country in the pursuits of agriculture than in the military service : Provided, that such exemption shall cease whenever the farmer, planter or overseer shall fail diligently to employ, in good faith, his own skill, capital and laborexclusively in the produc tion of grain and provisions to be sold to the government and families of soldiers at prices not exceeding those fixed at the time for like articles by the commissioner of the State under the impressment act. , 5. The president, treasurer, and i tor and superintendent of any IJciiboad company engagrel. hi transportation for the government, and such officers and employees thereof as the president or superintendent shall certify on oath to be indispensable to the t ftici'ut operation of said railroad: Provided, that the number of persons so exempted by this act on any railroad shall not exceed one. person for each mile of said road in actual use for military transportation; and said exempts shall be reported by name and descrip tion, with the. nanu-S of any who mayr have"1 left the em nloyment of said company, or who may cease to be indis pensable. G. That nothing herein contained shall be -construed as repealing the act approved April 14th, I G:l, entitled an act to exempt contractors for canying the mails of the Con federate States, and the drivers of post coaches and hacks, from military service: Provided, that all the exemptions granted under this act shall only continue whilst the per sons exempted are actually engaged iu their respective pursuits or occupations. Section. 1 1. That the President be and be is hereby au thorized to grant details, under general rules and regula tions to be issued from the War Department, either of per sons between 4." and fjO years of age, o-from the army in the field, in all cases where, in his judgment, justice, equi-. ty and necessity require such details, and he may revoke such orders of detail whenever he thinks proper: Provided that the 'power herein granted to the President to make details and exemptions shall not be construed to authorize' the exemption or detail of any contractor for furnishing supplies of any kind to the government by reason of said contract, unless the head or secretary of the department making such contract shall certify' that the personal ser vices of such contractor are indispensable to the execu tion of said contract: Provided f'uither,' that when any such contractor shall fail, diligently arid faithfully, to pro ceed with the execution of such contract, his exempt icn or detail shall cease. Sec. 12. That in appointing local boards of Surgeons for the examination of persons liable to military service, no member composing the same shall be appointed from the county or enrolling district in which they aro required to make such examination. Adopted in February, 1864. Wilmington, Charlotte & Rutherford On and after Monday the 25th of May, 1863, the Pas senger Train will run on this Road (Western Divi sion) daily, Sundays excepted, as follows : GOISG WEST: AURIVE: LEAVE: 7 30 A. M. Charlotte, Tuckaseege, Brevard, Sharon, Ltncolnton, Cherryville. GOIXG EAST: Cherryville, Ltncolnton, Sharon, Brevard,. Tuckaseege, Charlotte. 8 8 9 10 10 IS 55 25 00 45 A. M. 8 9 9 10 20 00 30 05 .1 it ( ARRIVE: LEAVE: 11 30 A M. 12 12 1 1 2. 15 50 20 53 45 P. M. 12 12 1 o 25 55 25 00 P. M. t, it Fare, six cents per mile. Soldiers going to and re turning from the army, half fare. Passengers are re quired to make the proper change, as the Ticket Agent cannot furnish change for every one. A Freight Train leaves Cherryville for Charlotte at 7 o'clock, A M, on Mondays, and returns same day. For Passenger Trains transporting Freights,- 50 per cent to the tariff rates of freight will be added. S V. A. McBEE, Master of Transportation. Lincolnton, May 25, 1863. r lift a. Hi Proprietor. ACCOMMODATION afforded the patrons of he Charlotte Hotel. At this tlO'f is kent the line rWDieilir Stages from Charlotte u Asheville. . , Oct. 1, 1861. J. B. KERR. I am prepared to cast machine irons of all kinds. hollow-ware, salt pans, &c. Orcers solicited Terms Cash. ; , ' I will exchange Iron for Bacon, corn, cloth, or Dro- vUions of any kind. J. W, DERR, July 1st, 18G3. Spring Cill Forge! 1 EX JfeL TTX VER 1aasLik Mid , THE OLD TAX LAW. ' Tho following is a summary of t tho Tax-Bill which was passed by the Confedemte Congress on the 20th of April, 1SG3: ; ' - : ' It imposes a tax of eight per cent, npon the value of all naval stares, salt, .wines and spirituous liquors, tobacco manufactured or unmanufactured, cotton, wool, flour, sugar, molasses, syrup, rice, and other agricultural products, held or owned on the first day. of "July next, and not necessary for'family consumption for the unexpired portion of the year I8C3, and of the growth or production of any year preceding the year 18G3; and a tax of one per cent, upon all moneys, bank notes or other cur rency, on hand or on deposit on the 1st of July next; aQjon the value of all credits on which the interesthas not been paid and not employed in a business the income derived from -which is taxed under the provisions of this act: provided, that all moneys owned, holder deposited beyond the limits of the Confederate States shall be valued at the current rate of exchange in Confederate Treasury notes. The tax to be assessed on the 1st day of July, and collected on the 1st day of October next, or as.soon thereafter as may be possible. Seotion 5th imposes the following taxes for the year ending -the 31st of December, 1803, and for each year thereafter: Bankers shall pay $.500. Auctioneers, retail de alers, tobacconists, pedlars. cattle brokers, apothe caries, photographers, and confectioners, $30, and 2 per centum on the gross amount of sales made. Wholesale dealers in liquors $200, and 5 per centum on gross amount of sales. Retail dealer in liquors, $100, and 10 per centum on gross amount of. sales. Wholesale dealers, iu groceries, goods, wares, merchandize, etc.. $200, ami 2 per centum. Pawn brokers, money and exchange brokers $200. Distillers, $200 "and 20 per centum. Brewers, $100, and 2i per centum. Hotels, inns,, taverns and eating-houses first class. $500; second class, $300; third class, $200; fourth class, $100; fifth class, $30. Every house where food or -refreshments are sold, and every bonrding-house where there shall be six boarders or more, shall be deemed to be an eating-house under this act. Commercial brokers or commission merchants $200 and 2-1 per centum. Theatres, $500 and 5 per centum on all receipts. Each circus, $100, and $10 for each exhibition. Jugglers and other persons exhibiting shows, $50. Bowling alleys and billiard rooms, $40 for each alley or table registered. Livery stable keepers, lawyers, physicians, surgeons and dentists, $50. Butchers and bakers. $50 and one per centum. All persons engaged, or intending to engage, in any business named in the 5th section, shall, within sixty days after the passage of the act, or at the time of beginning business, and on the 1st of Janu ary in each year thereafter, .register with the dis trict collector a true account of the name and resi dence of euch person, firm or corporation engaged or interested in the business, with u statement of the time for which, nnd the place and manner in which the same is to Jbo conducted. Arc. At the time of the registry there shall be paid the? specific tax for the year ending on the next 31st of Decem ber, and such other tax as may be.due upon sales or receipts in such business. Any person failing to make such registry and pay such tax shall, in addition to all other taxes upon his business imposed by the act, pay double the amount of the specific tax on such business, and a like sum for every thirty days of such failure. Requires a separate registry and tax for each business mentioned in the of.h section, and for each place of conducting the same; but 110 tax for mere storage of geods at a place other than the registered place of business. A new registry required upou every change in the place of conducting a regis tered business, upon the death of anyperson con ducting the same, or upon the transfer of the busi ness to another, but no additional tax. Every person registered and taxed is required to make returns of the gross amount of sales from the passage of the act to the 30th of June, and every three months thereafter. A tax upon all f-alaries, except of persons in tlm military or naval serviee, of 1 per cent when not exceeding $1.500,' and two per cent upon an excess over that amount. Provided, that no taxes shall be imposed on the salary of any person receiving a salary not exceeding $1,000 per annum, or at a like rate for another period of time, longer or shorter. The tax on annual' incomes, between $500 and $1,500, shall be five per cent; between $1,500 and $3,000. five per cent on the first $1,500 and ten per cent on tli excess; between $3,000 and $5,000, ten per cent; between $5,000 and 10,000, 12 per cent; over $10,000 fifteen per cent.; subject to tho following deductions: on incomes derived from rents of real estate, manufacturing and mining establishments, &c, a sum sufficient for necessary annual repairs; on incomes from any mining or manufacturing business the rent (if rented) cost of labor actually hired, and raw material; on incomes from navigating enterprises, the hire of the vessels or allowance for wear and tear of the same, not ex ceeding ten per cent.; on income derived from the sale of merchandize or any other property, the prime cost, cost of -transportation, saluries of clerks and rent of building; on incomes from Miy other occupation, the salaries of clerks, rent, cost of labor, material, &c; and in case of mutual insurance com panies the amount of loss paid by them during the year. Incomes derived from other sources are sub ject to no deduction whatever. All joint stock companies and corporations shall pay one-tenth of the dividend and reserved fund annually. If the annual earnings shall give a profit of more than ten and less than twenty per cent 011 capital stock, one-eighth to be paid; if, more than twenty per ccit, one-sixth. The tax to be collected on the J st - of January next and of each year thereafter. A tax of ten per cent, on all-profits in 18G2 by the purchase and sale of flour, corn, bacon, pork, oats, liny, rice, salt, iron or the manufactures of iron, sugar, molasses made of -cane, butter, woolen cloths. sh's, boots, blankets and cotton cloths. This is not to apply to regular retail business. Encb farmer after reserving for his own use fifty bushels swee t anil fifty bushels Irish potatoes, one hundred bushels corn, or fifty bushels wheat, pro duced this year, shall pny and deliver to the Con federate' Government one-tenth of tho grain, pota toes, forage, sugar, molassps, cotton, wool and tobacco produced. After reserving twenty busheN peas or beans he shall deliver one-tenth thereof. Every farmer, planter, or grazier, one-tenth of the hogs slaughtered by him, in cured bacon, at the rnte of 60 pounds of bacon to 100 pounds of pork; one per cent upon the value of all neat cattle, horses, mules not used in cultivation, and asses, to be paid by the owners of the same, beeves sold to be taxed as income. Trustees, guardians, &c. are responsible for taxes due from estates, &c, under their control. All hospitals, insane, deaf, and charitable asy lums, churches, schools and colleges are exempt from taxation. This act to be in force for two years from the ex piration of the present year, unless sooner repealed; but the tax on naval stores, flour, wool, cotton, tobacco and other agricultural products of the growth of any year preceding 18G3. imposed in the first section, shall be levied and collected only for the present year. - COPPI2RA8. TAYLOR k ASbURV ire now prepared to furnish by the ton or otherwise, a fine article of Coppf ras, superior to any English offered in market. Druggists and Apothecaries supplied with a chemically pore article. Address TAYLOR & ASIiURY, .May 5, 1863 Charlotte, N. C. TANNERY. "We have a Tannery in full operation nheut six mile9 from Charlotte, on t'je C. k S. C. RailrO'ad line. It is a first-class Tannery, snd -we nre prer red. to purchase, at market prices, Hides of all description, and supply the trade at current prices. A. II. GRIFFITII, July 13, !S;3 tf C. E. BELL. Short Almanac for 1864. 8 - 5? ? 3V & Ulis f 5 ; - 12 3 4 5' C 7 8 9 10 11 12 13 14 15 1G 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 r - 1 2 3 4 6 G 7 8 9 10 11 12' 13 14 15 16 17 18 19 20 21 22 23 21 25 2G 27 28 29 1 2 3 4 5 G 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 2G 27 28 29 30 31 12 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26, 27 28 29 80 - 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 1G 17 18 19 20 21 . 22 23 24 25 26 27 28 - 29 30 31 - - 12 3 4 5 G 7 8 9 10 11 12 13 14 15 10 17 18 19 20 21 22 23 24 25 2G 27 28 29 30 12 8 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 .24 25 26 27 28 29 30 31 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 10 20 21 22 23 24 25 2G 27 28 29 30 31 t 12 3 4 6 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19. 20 21 22 23 24 ' 25 26 27 28 29 30 31 . 1 2 3 4 ft 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 2G 27 28 29 30 12 3 4 5 6 7 8 9 10 11 12 13 14 15 1G 17 18 19 20 -21 22 23 24 25 20 27 28 29 30 31 JANUARY FEBRUARY MARCH APRIL - MAY JUNE JULY - AUGUST - SEPTEMBER OCTOBER - - NOVEMBER DECEMBER - WHEAT !- The subscriber is prepared to purchase the new crop of Wheat at the highest market price. Farmeri will find it to their advantage to call at the CHAR LOTTE STEAM iilLLfcj before selling. Jan'y 1, 1SC3 tf Jis'O. WILKES. PEA MEAT. Wc keep at our Steam Flouring Mill in this place Pea Meal for feeding iow ik' stok. Alpo, we have on hand at all times, Family, Extra, Superfine and coarse Flour. We warrant our family Hour. Corn Meal and Grits can always be had at the mill. J. WILKES k CO. Jan'y 1, 18G2 3,700 ROXUS OF THE SOUTHERN HEPATIC PILLS Have been ordered in one day. Wherever known their use continues. - Without puffing, they have gained ground by their real value. ft-rMore than fire hun dred persons are known to have been cured bv these Pills.-a This excellent fnmily medicine is recommended by the proprietors as pood for Diseases of the Liver. Hi's correspondents eay that they also cure billious Rheu matism, Pneumonia, Chills and Fevers, Uillious Fevers, Piles and Worms. They are a perfectly safe medicine. Peter Vaden, EslM of Dinwiddie county, V , after describing rcmarkalile cures in bin family-of Billious RheutuatUm and Pleurisy, says: "My Doctor's bill has been heretofore from $175 to $200 per year. I hav used then (these pills) for iuj family, which consists of eighteen white and colored, and have not called in a Doctor. This is a great saving. They certainly are the best family medicine ever discovered. Rev. John W. Potter, of Greene county, North Caro lina, had suffered twelre years from a diseased liver, which the physicians had not been able to vnre. lie says: 44I commenced -taking the Hepatic Pills with no confidence in them. They acted like a charm on me. From that hour 1 have improved. I hare persevered in their use, until now, by God's blessing, I nm well and hearty. I had a negro roan who, as I believe, was saved from death by a dose of these Pills. My Doctor's bill wa3 ni,nually Vom $100 to $200, but I have had no use for a physician since." Col. Jrhn Wright, of Goldsboro, N. C, (Aug.14, lG2,)s8fs: "I have nsed tho Southern Hepatic Pills in my family here, and also on my plantation In Ala bama, nnd always with sncccss. I have a valunbh) servant girl who hud been a longtime under treatment for consumption, without receiving any benefit. Al most in her extremity I was induced lo try the Hepatic Pills. They were given according to directions, and she id xxQar well; entirely restored by them. A similar ense occurred anions, my servants in Alabama. For liver nnd lung diseases I have perfect confidence in them." Full direction and other certificates will be found on the wraj ..cr of each box. Price, $3 00 a box. For $30 n dozen boxes will be sent by mail, free to any p:irt of the Confederacy. Still gieater discount to Druggists, or others baying by the gros. Not lees than a dozen need be ordered. Rci Ailed generally by the Druggists, and in Charlotte N. C, by F. SCARR. The address of the Proprietor is GEORGE W. DEEMS, Wilson, N. C. Aug JO, 8C3 NOTICE. All persons indebted to FDLMNGS & SPRINGS, by note or account, nre - hereby notified to call upon Win. W.;Urier, ex-sherifT, and make immediate settle ment. J. M. SP'ilNGS. February 3. 1863 tf ' MERCHANT TATl,OKI.G. The undersigned having located two doors south of the Mansion House, Char lotte, N C., is prepared to fill all orders In bis line of business, such as Military and Citizens Clothing, Caps, Lace, But tons, 4c, Ac. A liberal share of the patronpge of the public is respectfully solicited, as all nritora nfrtat1 r n,v . a r a will he it promptly aau faithfully "filled. CI have competent workmen, aud can compete with any other establish ment in giving a "good fit," and I warrant my work to give entire satisfaction. 'Mr. It. M. ROBINSON, an experienced cutter, Is en gnged in this establishment, and he will be pleased to wait upon his friends. J. A. CALDWELL. Jane id, 18G3. y-pd
The Charlotte Democrat (Charlotte, N.C.)
Standardized title groups preceding, succeeding, and alternate titles together.
April 5, 1864, edition 1
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