Newspapers / Fayetteville Observer [Semi-Weekly, 1851-1865] … / July 9, 1863, edition 1 / Page 4
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The rouledcr^t^ Law. Sac 1. That there shall be levied and collected* upou the value of all naval stores, salt, wines and 8}nntoufl hqnors, tobacco inanuf*iturel or uninanutHCtured, cotton, wcKiI, llour, sujjftr, molasses, syrup, rice and olber aijricultural protlucts, held or owned on ^ day of July next, and not neces- *»ry for family consumption for the uncx- pired {>or>ion of the year lSt)3, and of the growtii or production of any year procedin.iX the y>*ar 1S‘')3, a tax of 8 per cent.; and on all moneys, bank notes or other currency on hand or on deposit on tl^e first day >t July next, and on the value of all credits on wliich the interest has not been p;iid, heUl or owtied by anv perscin, c'>'j>artners\iip or corporation ou the Idt day of July next, and not employed in a busineis?, the income derived frt>tn which is taxed under the provisions of this act. th®re !»!i:i11 l>e levieei and collected n tax of one per cent.: l*rovidv.Mi. Tliat all moneys •wned, held, or det>'>sit.e«l beyond the limits of the Cont'ederate States, sli:ill l)o vnlued at the eunvn*^ ' * ' ; (.’onteil- •rftt©T; !i: . i... .~:iid lax >liall 1 ^ ilay of ,inly n>\t, oi' as . i.iereafter as may be i>ruc:io:ii)K‘. and be collected i>n the It^t day oi' ()i ;'r r.ext, or as soon theroat’ler as may be ji’ aoticivble. 2. Every person eiijra^ed or imendiui^to engage in anv business named in the titth •eftion of this act, shall, within sixtv dayt^ after tlio passage of this act, or at the time o4‘beicinning business, and on the tir-M Jay of January in each year thereafter, reiiiaier with the »listriet collector, in snub form as tlie eommissioiier of taxes shall ptv>cribe, a true account )f the name and residence of •Hch person, tirni, or corporation enga;:ed or interested in*the business, with a state ment of the time tor which, and the place and manner in which the same is to I)e con ducted; a!id of all (tther facts goins; to as certain the aniount of tax upon siioii busi ness fur the past or the 1‘uture, according to the provisions of this act. At the time ot‘ 6Bch registry, there shaH be paid to the col lector the specific tax for tlie year, en»litig ou the next thirty-tirst of Deceiubv^r, and sloh other tax as may be due* u]»on sales or receipts in such business, at the time of ftmch registry, as herein ])rovided; and the •ollactor shall give to the ]*ersou rnakini however, That a«y mechanic, who shall seJl only the product^ of the labor of hnuselt and his own family, shall be exempt from this tax. VI. Wholesale dealers shall pay two hun dred dollars and two and a lialf per cen tum on the gross annnint of all sales made. Everv person, whose business or occupation it is to sell or offer to sell groceries, f>r any ifoods, wares or merchandize, ot foreign or domestic production, by one or more origi nal package or piece at one time to the same }>urchaser, not inchuling wines, si>irit- ous or malt liquors, shall be deemed as a wholesale dealer under this act; but. having been registered as a wholesale dealer, such ])erson may also sell as aforesaid.as a retailer. V II. Pawnbrokers shall pay two liundred dollars. Every person, whose business or occupati»)n it is to take or receive, by way of ])ledge, favor or exchange, any goods, wares or mcrchandi/.e, or any kind of j»er- sonal property whatever, for the repayment or security of money lent thureon, shall be deemei a pawnbroki-r under this act. \'III. Distillers shall pay two hundred lollars, and also twenty per centum on the :ross amount of all sales made. Every j)or- s»n or CO partnershiji, who distils or mnnu- faclures spiriti)us Tujuors tor sale, shall be deeinetl a distiller under this act; Provided, howevei. That distillers of fruit, for ninety days or less, shall pay sixty dtdlavs. and aUo tiftv cents per gallon on the tirstten gallons, and two dollars per gallon oh all sj)irit.-i dis- XIX. Batchers and Bakers shall pay th® gum of fifty dollars, and one par centui* »n the gross amount of sales made. Any per son whose business it is to butcher and sell, or offer for sale in open market or otherwise, the flesh of cattle, hogs, or shoep, shall be deemed a butcher under this act; and any l)erson wrhose business it is to bake and sell, or offer for sale, bread, shall be deemed a baker under this act. XX. Pedllers shall pay fifty dollars and tw»> and a half i>er cent on the gross sales. Any person, except persons engaged in ped dling exclusively periodicals, books, news papers published in the Confederate States, Bibles, or religious tracts, who sells or ollurs to sell at retail, goods, wares, or «ithercom- molities, traveling: with his goods from place to place in the street, or through different parts of the country, shall be «leemed a ])ed- dler nnier this act: Provided: That any ped iller who sells, or offers to sell, dry goods, for eign or domestic, by Olio or more original pie(;es or packages at one time, and t(.» the same person t»r persons as aforesaid, shall tilled beyond tliat uuantity. IX. i'rewurs sliall pay one hundred dol lars. and two and a half }>er eentutn on the groi-s amount of all sales made. Every per- S(.tii who manufactures fermented lupiors ol any name or descriprion for sale from malt, wholly or in part, sliall be deemed a brewer umler tiiis Act. X. “lliitels. inns, taverns and «^»ting hou ses shall be classitied and rated accordini; to the vearlv rental, or it not rented, acconl- ini'’ to the estimated \ aUic ot ll»c yearly rent al of the n >iit»e or property occu})ied or in- teuleil to be occupietl as a hotel, inn. tav ern or eatin*r house, as follows, to-wit: In pay 0113 hunlred dollars, and two and n luilf per cent, on the gross sales; and any per»ou who peddles jewelry shall j>ay iitiy dollais, lind two and a half per centum on the gi-oss sales. Tiic tax ui>on peM!er!» shall he deemed a tax uj)ou the paisona privileije. to be paid by each indivi.lua! eii gaged in the business, without regard to place at. which th(! same is condnctod XXI. Apothecaries shall jjay titty dollar^, and two and a half f>er centum on the gro*= anu>nnt of sales madt^. Every person who kee])s a slu'}) >r buihling win^re niedicii!es are compounded or preparel according to prescriptions of ]>hysicians, and sold, shall be regiirded as an apothecary und*.‘r act. XXII. Photo^i;ii‘boi-tf shall }>ay the sum offittv dollars, an»l two and a half per c«n- I um on tlie i;ro>s amount .-lales made. Any person or persons who make I’or sale photo graphs, ambri)ty|>es. daguerreotypes or pic tures on glass, metal, paper, or other mate rial. bv the action of light, sliall by regarded a )>hoto»rra])her under this act. XXIII. Lawvers actually engai:©'! in fr«m honsee ghall be sibjtct t# a not exceeding five per centum for annual repairs, II. If the income be derived from any nianufactuiing or niininij business, there shall be deducted from the gross value of the products of the year; first, tlie rent of the establishment and fixtures, it actually rented and not owned by the persou prose- cntiHg the business; second, the coat of the labor actually hired and paid for; third, the actual cost of the raw material purcha&etl and manufactured. III. If the income be derived from aavi- gating enterprises, there shall be deducted from the gross earnings, including the valne of freights on goods shipped by the parson running the vessel, the hire of the boat or vessel, if not owned by the pei'son running the same, or if jwned by him a reasonable allowance for the wear and tear «t the same, not exceeding ten per eeutum per anuum, and algo the cost of ruuning the boat or vessel. IV. If the incojne be derived by the tax payer from boat or ship building, there shall be deducted from tlie gross receipts of his occupation, including the value of the ship M’hen finished, if built tor himself, the cost of the labor actually hirel and paid by himself, and the prime cost of the materials. •ueh registry a copy thereof, with a receipt j be a!id less than ,$1().UU'.», they shall for the amount of tax then paid. 8. Any person tailing to make the regis try, and to ])ay the tax re|uiredb\ the pre ceding section, shall, in addition to all other texes upon his V>ueiness imjxised by this aet, pay double the amount of the hpecific kix on.Buch business, and a like sum for «y*ry thirty days of sik h failure. 4. Except where herein otherwise })r »- cases where the actual or estimated rent ^ practice shall pay litty dollar.s. Every i>er- * son whose hui>iuess it is, tor teO or reward, to proriecute or rietend ca'ises in any court of Uec'V.l or other judicial trituiiml of the ^ OontVderafe S'ates shall amount to :lu.000 or more, they shall Constitute the tirst class, and pay an annual >um of in cases where haid rent shall ir ot any State, or giv« nd constitute ttie .Second class, and pay an an- ad vice in relation to causes or ^-latters p«nd- nvial srim of and in cases where >aid ing therein, shall be deeniei 'j be a law\ci lent sliall be and less than within tiie meaning ot this act. they shall constitute the third chi5s. and pav , XX 1\ . Physicians, siurgeons and dentiets. an annual sum of in cases wht?re said actually origaged in ]»ractice shall i>av titiN rent shall be atul less than thev shall constiti'ite the fourth class. md if purciiasel by him V. It the income bo derived by the tax ]>av«r fn:>m the sale of merchandise or anv ^ther property, real or personal, there sliall I.e deducte'l from the gross amount of sales, the jjrime cost of the property sold, iuclud- inr thtf co»t of transportation, salaries of Uiat the gtatement or estimate of inoome and proftta rendereI by the tax payer doe* not contain more than four-fifths of the true and raal amount of his taxable inoome and profits, then tho tax payer, in addition to the income tax on the true amount of his income and profits ascertained and assessed by the re ferees, ahall pay ten per centum on the amount of said income tax, and the assessor shall be entitled to one fifth of said additional ten per ©ontum over and above all other fees and allowances: And provided further. That the assessor may administer oaths to referees, the tax payor, and any witness before the referees, in regard to said estimate, and any deduction claimed, or any fact in reference thereto, in such form Jis the Secretary of the Treasury may j>rescribe. 10. C)n all profits made by any person, partnership or cor})oration tluring the \ear eighteen hundrel and sixty-tw», by the pur- chase within tho Confederate States and sale, during the said year, of any fiour, corn, ba con, pork, oats, hay, rice, salt, irou, or the manufactures of iron, sugar, molasses ma«le of cane, butter, woolen cloths, shoes, bo.,ts. blankets and cotton cloths, a tax ot ten per centum shall be levie.l and collected, to in- paid on the first day of July next: I rovide( That the tax imposed by this section shall not applv to purchases and saies made in tlie due course of the regular retail business, and shall not continue l)uyond the present year. 11. Each farmer and jjlanter in the Coi.- federate States, after reserving tor his (jwn use fifty bushels of sweet potatoes and titty itushels of Irish potatoes, one hunlred bush ur OilL- ■Hi 1,..! I d?rU,u:tn»llv|>aiJ,aud th.r.ntufbuil.lins* el- oft|,« „r tirty husliuis ot tiw wla.it emjtloved in the business, if hirei and not owned bv himself. \’’J. If the L*« d«riv'od l>y the tax paver tVom any other occupation, ])rofossion, emplovnifiit or bnsin»»ss, there shall be de ducted from th(» gross amoent of toes, coiii- punsation, profits, earnings, or commissions. di>llars. Every person who^e busines.-, it i». for fee or reward, to prescribe remedies or perform suri;ical opeiations tor tlie cure of anv bodily disoa^-f or ailing, shall be deem- el a phv>i('ian. hurifeon or dentist within the meaninjr *-'f tlds act, a» the ca*e may bo; aii'l the {-rovisions of }>aragraph numl>er l»ay an annual sum of and in cases where said rent ^hall be less than ^l.oOo, tided, there shall be a separate registry ; they hhall c-'iietitute the tifth class, and ].ay and tax for each business mentioned in the uri annual sum of Every place where flfth section of this act, and for each place i food and loilgings, or U>dginij> orilv, are }»r.'- •f conducting the same, but no tax oliail l>e i vided for and turnislied travellers, sojourn- twenty one shall not extetid to ])hysician3 required for the mere storage of goods at a ers IxKirders. in view of paivnient therefor, wJio kec}> on liand mediciues N >!e!y tor the place i^tiier than the registered place ot the income or receipts frotn which amount ['arj>ose ot luaking op tlieir own pre»=crip- Winess. U}>on every change in the place to $.oO0 from that source, shall l>e rt^^arded tion.>, t’or their own j.ationts. The tax upon conducting a registered luisiness, there as a hotel, inn or tavern under this act.” lawsers. plivsicians, surgeons and ilentists shall be a new registry, but no addi-1 -XI. That every place where food or re- shall lie »leeme*l a tax upon the personal tional tax shall be required. l,pt>n the : tVeshments i.*f anv kind ai'e pr^'ivided tV)r: privilege, to be paid by each indivitliial in daath ot any person conducting a business! casual visitors and sohj fi.n consumption the busine.'-^. ainl witlK>ut r**gard to the place registered and taxed as herein re(juirel, or j therein, and every buardini; house in which at which the same i.s conducted: pr»vi(hHl, ■pon the transfer of the business to another, | there shall be six boarders or more shall be That the provisions ot this Act shall not ap- the business shall not be subjected to any | deemed an eating house under this act. ■ ply to physicians and surgeons exclusively additional tax^ but there shall be a new j XII. Brokers shall pay tw*> han(JreJ doj- r«gistry in the name v>f the person author- ! Ifirs. Anv person whose l>usiness it is to ized by law to continue the business. j purchase and sell stocks, coined money, 6. "piat u])on each trade, business or i»c- j bank notes, or .ther securities, for them- sapation hereiuatter named, the following ; reiver* or others, or who deals in e.xchangt*s taxes shall be levied and paid for the year ^ relating to money, shall be deemed a broker apding ou tiie thirty first oi lK,‘Cember, under this act. eighteen hundred and sixty three, and tor j XIIJ. Commercial brokers or cimmissioii eaeh and every year therearter, viz: [ merchants shall pa y two hundred dollar^. I. Bankersshall pay five hundred dollars, J and two and a half ]ier centum u{>on all Every person shall be deemed a banker ; sales made. Aiiy person or firm, except within the rneaning ot this act who keeps a | one regi^tered as a wholesale dealer or place of business where credits are opened ; hunker whose business it is, as the agent ot in favor ot an\ }>erson, firm, or corporation, , others, to purchase or sell goods, or seek by the de]»osit or collection of n>onev or •urrency, and by whom the .same or anv part thereof shall be paid out or remitted apon the draft, eheck or order of sucli creili- tor; but not to include any bank legally an- tlioriaed to issue notes as circ:ilation, ut»r agent* for the sale of merchandize for ac- MQiit of producers or inanufacturers. II. Auctioneers sliall j;ay fifty ihillars aid two and a I'ulf pei centum ou the gross ^nonnt of gales made; Provided b(>wever, lyat j^]i at auction of stock or secu- TiiiCte for money, the tax shall be one-fourtli •f one j..,r Centum on the gross amount of tales. Every jierson shall bo deemed an auctioneer, witliin the r>‘'>»T^ing of this act, whose oc**” otfer pro]>erty for sale to ^-.t or best bidder at public ODtcrv. The tax upon tfie auctioneers slr-iU be deemed a tax ui>on.he j'evsonal pr-.vi- lege; to be paid by each individual engaged in tlie business, without regard to the place at which the same is conduaed. No tax shall be required upon auction sales made for dealers in a business registered and tax ed, and” at their place.s of business, or upon oftcial sales at auction, made by judicial er executive oflScers, or by personal represen tatives, guardians or committees. III. Wholesale dealers in liquovb of any an^ every description, including distilled spirits, fermented liquors, and wines of all kinds, shall pay two hundred dollars, and •ve per centum on the gross amount of sales made. Every person, other than the distiller or brewer, who shall sell or offer for sale any such liquors or wines, in quan tities of more than three gallons at one time, to tl;e same purchaser, shall be regarded as a wliolesale dealer in liquors within the Meaning of this act. All persons, who shall »%11 or otler tor sale, any sucii liquors, or wines, in quantities less than three gallons at one time to the same person, shall be i^arded as retail dealers in liquors. IV. Retail dealers in liiuor, including i»8tilled spirits, fermented liquors and wines of avery description, shall pay one hundred ^allars, and ten per centum on tiie gross amoujijt of all sales made. V. Retail dealers shall pay fiifty dollars aid two and a half per centum on the gross amount of sales made. Every j)erson whose ^siness or occupation it is to sell or otfer 9 9*11 ;roceries or any goods, wares, mer- «liiB4ize or other things of foreign or do- laeatic prod action, in less quantities than a whole origiml piece or package atone time, U> the aame person, (not including wines, •piritous or malt liquors,) shall be regarded M a retail dealer uoder this act: Provided, efiirai^ed in tht^ (>ontederat«^ norvice. XXV^. (^nifectioners shall j'ay titty dol lars and two and a hait per centum t>n the ifi’oss amount of sales. Every person who sells at retail confecti'-nary, sweetmeats, comfits or ..ther confects, in any building, shall be regartled as a confectioner uuder this Act. Skc. tl. And every person rejristered ami taxed u|>on the i^ross amount ot sales as af’orer'aid, >hall be re|uired. on the first day of J Illy, eighteen hundrei and sixty-three, to make a list >r return to the assessor of the district of tlie ^ross amount of sutu sales produced in th deliver to tho the j»roducts of the present year, .)ne-tenth of the wheat, corn, oats, rye, buckwheat »r vice, sweet and Irish j>otatoes, and of the cured hay and fodder; also, one-tonth of the 8U;ar, mola.sses made of cane, cotton, wool the salaries^of clerks actually ]>aid. and the and tobacco; the cotton ginned and packed rent of the office, or other building Ui,ed in in some secure munner, and tobacco f-rripped the biisine.ss, if hired and not »wned by and packed in boxe.^, to be delivered by him him.self, the cost of labor actnnlly pai4 and on or before the first day of March in the not owneti bv himself, and the oost of noa- next year. Each farmer or planter, after teiial other than machinery puroUasad tor reserving twenty bushels of peas or beans, the use of his business, or to be converged but not more than twenty bushels of both, into some other form iu the courseof his busi- for his jwn use. shall deliver to the Confed- ness; ami in case of mutual insurance .erate (Trovernment, for its use, one tentri of comj»anieo, the amouot of lossei* paid tiie ]>eas, beans and ground }>e;us produced by tliem iuring the vear. The income de- and gatherel by him during ttie present rived trom all ».>tber sources shall besubject year. As soon as the aforesaid crops are to no deduction whatever. N or shall for- made ready for market, tho tax assessor, in eii;ners be subject to a tax from any other in- case of disjiareement between him and the come than that derived from property own- tax payer, shall proceed to estimate the same ed, or occupations or employments pursued iu tlie following manner: The assessor and bv them within the Confederate Statfi, and the tax payer shall eaeh select a disinterest- iii estimatinLT inc'uie tivere shall be inelnd- ed freeholder from the vicinaire, who ma}’ «d the value of the estimated annual rental call in a third in case of a lifference of o- of all dwelliniis, houses, building* or baild- pinion, to settle tiie matter in iis;)Ute; or if in'>- lots in cities, towns, or villages, ooeupi- the tax payer neglect or refuse to select ed i)v the owners, or owned and uotoecupi- one such freehohler, the said assessor shall ed )!' hired, and the valua of the estieiatod seleet, two, who shall proceed to assess the annual hire of all slaves uot engaged on plau- crops as herein provided. They shall ascer- , tenant to the govoi’^men tjas a.d for the tax ot the lessor on suid rent, ami the receipt i,t the government officer shall release the le^^.r from all obligation to include said leiit it, kind in his statement of income, and charge the tenant from so much of hisiieiii to the lessor. 12. That every furuier, planter, f>r »razier .shijlj exhibit to the assessor, on or about the 1st. oi March, eij;lite«;u huudred and sixty-four, nn count of ail the hujjs he may have slaii^zlittrfd since the passage of this ;ict and before ibat titm; after the delivery ot this cst.iuiate to tiie po>t iuur’ teriiia.ster hereinafter meutioneil by il the said faruier, planter or j^razior shall deiu .j an equivalent of one tenth of the une in cured con, at the late nfsi.^t) pounds of bacon totuoi iinndred \vei^ht of ),ork. Tliat on tb.,* November ii' xt, and oac-h , (»ur thcrcaft-i tinr.ite .'il;-il! be nmdc, a.^ i.crcii.buti.i-- the vaine of all n-'i.r ca t!.>, !;i>r.,cs, hu: Umv iu cultivation, and a.-'C.-i, o'v. noi !'y ,ii;l. son in the ('un!ldur..!e Status, and u;i.n the said (iwrier.s -iiull be taxed on- {k i ccu?., t;. t- ]);tid un or befoi-c the liist day of January n.it ensuing. It llio ;_'!-azier, or piantr r, or far:., r shall iinvc sol i bijcvos sii.oe tin' ;ta,s.~j;.'i- oftLi'Ui-t, -Old j.rior to tin; tirnt d:i\ oi November, the -r. {..’oCccds ot .s!icl'. .-^ale.v .-Jiai! be e.-,ti:ii:iud ed ;ts !.iL:..nir, aft'T deJuoiin^' tlievclV.Hii u -'uilly p.:id for tl.u j.urc!i;i'c ol .sucl; • Vb>. ■ tl.oy liHVo be'-h a> -u.i!!y puruloiicd, and tlo; v.'ilm of t!ie eorn con-unicd i/y theiii. The estimate- ,[ tbi'M.' items .'iiall !>i_- i),ade in ea.-^e ot ilisa.; - iik nt bct\':'(;'ti tb.j :'.'-e.-.'or and ta.K '^-nj.jr as In--, in ^ ri.. '..•rill'd in other caM;s of iiK Oine tax; and n:, tiicli s'ice e lin>: fir.s‘ day of Xoveiiiber, thebtevi.-.- .M duriiiL' !.!ie pre: iinLr twelve uiontlis ribuU be t>ii- luat’d .Ttiil taxed iu tb.e same niann, r. bi That the Sc^Te‘ary of War .•::iail divide tlu- sprvio id'tli ; (juartrrniascer’s do{/:irtnitnt into two 10 presuJit year, shall )»ay and I brunehcs—one, l.erein denoujinated po^t iuart«r- (’oilfederate Government, ed’ :n.;»ti;r', for tlie eolleetion oi the articles paid i«.r ;nu l:n- ho nitii, ^ taxes HI kir>l, and tho other for distribution tw the proper points lor »iuppl}ing the aruiy, and fi.r drdivering cotton and tobacco to the agents of tho .'t^ecrotury of the 'I'reuffury. 'i lie tax assessor ‘,hah tran-fer the estimate ol‘ articles due Iroui each [tersO'i, by wiy of a tax in kind, to the duiy au- thoriz -d po't ju:»rterniaster, t.ilving troin the sav: •juartermaster a receipt which shall be filed aa a v%ueh i r with the chief collector iu settliiij^ hij account, and a cojiy of this receipt shall be lur- nished by the chief collector to the auditor tling tho poht quarteriiiaster’d account asaoharirt a:^ain&t him. The post |uartermaster receivin.; tiie estimate, shall collect from the tax-payer tie articles -which it speeities, and which lie in bouud to pjy and deliver us a tax to the Confederate ijovernnient. The post quartermaster shall be liable for the sufe custody ot the articles piae^d in his care, and snail account for the same by shi#w- ing that, alter proper deductions from unavoida ble loss, the re.^idue has been dehvered to the dis tributing agents aa evideiiced by their receipts. The said post quartermaster shall also state the accounts of the juartermaster's receiving from him the articles delivered in payment of taxe^ iu kind at his depot, and make a monthly report of the same to such officer ;is the tiecretary of War iiuj designate: l*rovid*t[, That in ease the post quar termaster shali be unable to collect the tax in kind specified in tho estimate delivered to him as afore said, he shah deliver to the district tax coilet-ior rations or farms, and not amploved in some tain the amount of the crops either bv actual i said estimate as a ba.«is tor the distress warrant au- • ■ ’ - ■ • « ■ computing the contents ! to be issued, and take a receipt therefor, are taxed as income under this act. Wiien of the rooms or houses in which they are i ... . i- i “' a credit lu tlie statement ol tlie accyuuL* oi and forward the same to the chief tax collector post quartermaster; l*iucultd^ That any j. (lers therefor in original or unbroken as at(>resaid, to wit: From the passaire of packaires, or ]»roduce consigned by others this Act to the thirtieth day »dM une, eighteen than the producers, to manage business matters for tl.y owners of vessels, or ti>r the shippers or consigners of goois, or whose business it is to purchase, rent, liire or sell real estate or negr(.*es, .shall be deemed a commercial broker or coiumision merchant under this act. XIV. Tobacconists shall pay fifty dollar hundred and sixty three, inclusive, and at the end of eve:y three months, ur within ten days tljeii ui'ter, after the said first *lay of July, eighteen hundred and sixty-three, make a list or return to the sisse.ssor of the di.-?trict of the j^ross aumunt of such sales made as aforesaid, with the amount of tax which ha.', accrued, or should accrue, there- a;ul tw’oand a half per cent, oa gross am ; unt i on, which list shall have annexed thereto a of sales. Any ]>erson whose business it is ; declaration, under t>ath or affirmation, in to sell, at retail, cigars, sriufl', or tobacco in form or manner as may be prescribed by the any form, shall be deemed a tobacc, nist i Commissioner of Taxes, that the same is true under this act. But registered wholesale ' and correct, and shall at the same time as and retail tlealei*s shall not be taxed as to- j aforesaid, )'ay to the collector the amount bacc.iiiists. jot taxes thereupon as aforesaid, and in de- XV. Theatres shall pay five hundred del-1 fault thereof shall pay a jienalty in double lars and five )>er cent, on all receipts, which j the amount of the tax. tax shall be ])aid by the owner of the build- Si-x:. 7. That upon the salaries of all sal- ing. Every edifice used for the ]>urpose.of i aried persons serving iu any capacity what- dramatic re))resentiitions, plays or perform- lever, excejtt upon salaries of persons in the ances, aiui not including halls rented or | military or naval service, there shall be used jccasioiially f(jr concerts or theatrical | levied and ctdlected a tax of one j>er centum representations, shall be regarded as a the atre under this act. Each circus shall jiay ouQ hnndred dollars, and a tax of teiv dol lars for each exhibition, which tax shall be paid by the manager thereof. Every bnild- ing, toTit or space, >v area, where featw of horsemanship or acrobatic sjiorts are ex hibited shall be regarded as a circus under tins act. Jugglers and other persons ex hibiting shows shall pay fifty dollars. Every person who performs by sleight of hand shall be regartled as a juggler under this act: Pro\'ided, that no registry made in one State shall be held to authorize ex hibitions in another State; and but one re gistry shall, be re(iuired under this act to authorize exhibitions in any one State. XVI. Bowling alleys and billiard rooms shall pay forty dollars for each alley or bil liard table registered, which tax shall be paid by the owner thereof Every jilace or building wdiere bowls are thrown or billiards played, ami open to the public, with or without price, shall be regarded as a bowl- inc; alley or billiard room respectively un der this act. XVII. Livery stable keepers shall pav utty dollars. An}’^ person whose .>ccupation or business is to keep horses for hire or to let shall be regarded as a livery stable keep er under this act. brokers shall pay the sum of fatty dollars, and two and a half per cen tum on the gross amount of sales made Anj person whose bnsinetjs it on the gross amount of such salary, when not exceeding fifteen hundred dollars, and two per centum upon all excess over that amount, to be levied anl collected at the end of each year, in the manner jirescribed tor other ta.xes Gnumoriited in. this A.ct: Provided, That no taxes shall bo imposed bv’^ virtue of this Act on the salary of any per son receiving a salary not exceeding one thousand dollars per annum, or at a like rate for another jieriod of time, longer or shorter. Spx:. 8. That the Secretary of the Treasu ry sliall cause to be assessecl and ascertain ed. on the first of January next, or as soon thereafter as jiracticable, the income and profits derived ly each person, joint stock company and corporation from every occti- pation, employment or business, whether registered or iiot, in which they may iiave been engaged and from every investment of labor, skill, property or nn>tiey, and the income and profits derived from any source whatever, except salaries, during the calen dar year preceding the first day of Janua- ry next, and the said income anil profits shall be ascertained, assessed and taxed in the manner hereinafter prescribed. I. If the income be derived from the rents ot houses, lands, tenements, manofacturino- or mining establishments, fixtures and ma^ chinery, mills, springs of salt or oil, or veins of coal, iron oi other minerals, there shall be deducted from the gross aruoant of the an- business or occupations tlie urofits of which measurcHient or by computii are taxed as income undar this act. Wiien of the rooms or houses in v the income shall be thus asaertained, all of held, when a correct computation is pract'.- those which do n..t exceed five hundrad dol- cable by such a method; and the appraisers ; j .^nt of .said tax m kind shall be endoi.ea on lars per annum shall be exempt from taxa- shall then estimate, under oath, the quantity estimite bcttie urhveriu- the same to the tion. Un all incomes received during,the and nuality of said croj*s, including what 1 ji^trie. tax collector as aVor’esaTd and the receipt year over flvt^ Imndred dolUrb, and not ex may have been etoM or consumed by the given to him therefor by the district tax coJlft- ceeding tit'teen hundred dollars, a tax of fire pn.nlucer prior to said estimate, wiiether j or shall specify said partial payment. When tho per cent (»luill be paid; on all incomes over gathered or not, and the value of tlie portion articles thus collected through the payment of fittwen hundred dollars, and less than three theraof to which the government is entitletl, i uxes in kind have been received at the depot thousand dollars, five per cent shall be paid and sliall give a written statement of tlie es- ] aforesaid, they shall be distributed to the ag. n:- on the first tit’teen hundred dollars, atid ten timate to the said collector, and a copy of the Secretary ot the Trea.«ury, if tney con>ii; per cent, on the excess; t>n all incomes of or the same to the producer. The said ]>rodu- over three thousatid lollars, an4 less thau aer shall be re(|uired to deliver the wheat, rive thousand ddl.*\rs, a tax often per cent. corn, oats, rye, barley, buckwheat, rice, peas, sliall be paid; on all incomes of or over five beans, cured hay and fodder, sugar, molas- thousand dollars, and less ttiau ten thousand ses of cane, wool and tobacco, thus to be paid do!l:ir“. a tax d* twelve and a half per cent, as a tithe in kind, in such form and ordina- ?!iall be ]>aid; and on all incomes of or over ry marketable condition as may be usual ten thousaftd dollars, a tax of fifteen per in the section in which they are to be deliv- ceiit. shall be paid. All joint stock compa- ered, and the cotton in such manner as liere- nies and ^orpioratiinis shall reserve one-tenth . inbefore }>rovided, within two monthf; fVom (d’the annual earnings, sef^apart for divi-1 the time they have been estimate^l as aforo- dend and reserved fund, to be paid to the: said, at some de]>ot not more than S miles collector of the Confederate tax, and the froiu the place of production, and if not de- dividend then paid to the sto«kholder shall livered by that time, in such order , he not be estimated as a part of his ineome for shall be liable to pay fifty per cent, more the purposes of this act. All persons shall | than tJie estimated value of the portion a- give in an estimate of their income and j>ro- j foresaid, to be collected by the tax collector lits derived from any other sn»urce whatever, j as hereinafter ))rescibel: I^rovided, th(? gov- and ill doing so shall first state the gross , eminent shall be bound to furnish to the amount of their receipts as individuals or] producer sacks for the delivery of such arti- nienibers of a firm or partnership, and also, I cles of grain as reijuire to be j)Ut in sacks state particularly each item for which a de-1 for transportation, and shall allow to the pro duction is to be male and the amount to be j ducer jf molasses the cost of the barrels con- deducted for it: Proviled, That the income | taining the same. The said estimate shall and profit upon which the above tax is to j be conclusive evidence of the amount in mo- be imposed shall not be deemed to include ney, of tax due by the producer to the gov- 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 tluu) ten and less than twenty ]>er cent, up on their capital stock paid in, one-eighth of said sum so set apart shall be paid as a tax to the collector aforesaid, and in case said sum so set apart shall give a profit of mori than twenty per cent, on their capital stock paid in, one-sixth thereof shall be reserved and p:iid a.s Th«3 tsi.% lovied in this section shall be collected on the first day of January ensuing. !♦. That if the assessor shall be dissatisfied with the statement or estimate of income and profit derived from any source what ever, other than products in kind, which the tax payer is re»iuired to render, or with any deduction claimed by said tax payer, heshall select one disinterested citizen of the vicin age, as a referee, and the tax payer shall se lect another, and the two thus selected shall call in a third, who shall investigate and de termine the facts in reference to said esti mate and deductions, and fix the amount of income and i»rofits on which the tax payer shall be assessed, and a certificate signed by a majority of the referees shall be conclu sive as to the amount of income and profits on which the tax payer shall be assessed: Provided, That if any person shall fail or re fuse 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 si^ed by a ma- '>«sine«8 it is to buy and i nual rent asum sulficVent for the^neV^aarv 2n I referees shall be coaclusi^ xi filin not exceeding ten D^r cenfnm I • ^ Provided further, That shall be considered a cattle broker, en aaid rent exceot that th« j m any case submitted to referees, it they or rou., except mat the rent denvedl, nuaority of th«in uluOl find «nd eertifj ernment, and the collec'tor is hereby autho rised to proceed to collect tho same by issu ing a warrant of distress from his oflftce, un der his signature, in the nature of a writ of jferi facids, and by virtue of the same to seize and sell any personal ]»roj)erty on the premises of the tax payer, or elsewhere be longing to him, or so much thereof as nici,y be necessary for the purpose of paying the tax, and the additional fafty per cent, albre- said and costs; and said sale shall be made in the manner and form and after the notice roi^uiroU by tlio l»vr0 of the several StatCS for judicial sales of ]>ersonal property, and the said warrant of distress nuiy be executed by the tax collector or any deputy l)v 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 oiji^rifa- cias^ said fees to be paid as costs by the tax payer. Provided, that in all cases where the assessor and the tax payer agree on the as sessment ot the crops, and the value of the portion thereof to which the govei*ument is entitled, no other assessment shall be neces sary; but the estima''e agreed on shall be re duced to writing and signed by the assessor and tax payer, and have the same force and effect as the assessment and estimate of dis interested freeholders hereinbefore mention ed, and two co))ies of such assessment and estimate thus agreed on and signed as afore said shall be made, and one delivered to the producer and the other to the collector: And provided further, that the assessor is hereby authorised to administer oaths to the tax paj'ers and to witnesses in regard to any i- tem of the estimate herein required to be made: And provided further, when agricul tural 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 r«ak in kind ahaU b« paid in kmd by the of cotton, wool or tobacco, or if they be suiuil... tor toragc or subsistence to such places and iu fcuei. manner as the Secretary of War may prescribt. Should 4ie Secretary of War find that some of tho agricultural produce thus paid iu aud suitabl. lor forage and subsistence has been or u'ill L>c depos ited in places where it cannot he used either di rectly or indirectly for these purposes, he shall cause the same to be sold, in such manner as he may prescribe, aud the proceeds ot such sale shall be paid into tlie Treasury of the Confederatu States. Should, however, the Secretary oi War notify the Secretary of the Treasury that it would be impracticable for him to collect or use the ar ticles taxed in kind, or any of them, to be rceeivvd in certain districts or localities, then the Secret:’ ry of the Treasury shall proceed to collect in sa d districts or localities the money value of said ani- cles specified in said estimate and not rctjuireu in kind, aud said money value shall be due on the lir;-' day of January iu each aud every year, and be eoUected as soon thereafter as practicable. 14. That the estimates of incouic' ■ profit.', other than those payabiv u. »kiud, aud the state ments or bills for th. autount of the specitie tax on occupations, euijf^loyiuents, business aud protv>- sions, and ot taics oa gross sales, shall be deliver ed by the assessor to tfie collector of the district, who shall give him a receipt for the same, and tui said as»esaor shail file his receipt with the chiii tax eoiicctor ot the State, and the collector of ii.c di.'.trict, holding said estimates, statements or bilLi. shall proceed to collect the same from tue tax payer. The money thus collected s^all bo paid to the chief tax coilector ot the State, accijm- punied by the estimates, statements or bills aiotc said, dehvered by assessor to the district eollcetor as atoresaid. 15. That every person who, as trustee, t'nar- dian, tutor, curator or cointuittee, executor jr ad ministrator, Of a.s attorney iti /act, or fac tor, ot any persou or persons, whether residing in the Coulederate States or not, and every receiv- r in chancery, clerk, register or other officer of any court, shall be answerable for the doing ot afi such acts, matters and things as shall be rejuircd to be done in order to the asse.s.meut of the mon- ey, property, products and income under their control and the payment of taxes thereon, and shall be indemuitied against all and evc’^y {»«rsou for all payments on account of’ the taxes herein specified, and shall bo rc.sponsible for all taxes due from the estates, income money, or property in their possession or uuder their control. It). The income and moneys of hospitals, as) a lums, churches, schools and colleges shail be exempt from taxation under the provisions of thi'; act. 17. That the Secretary of the Treasury be, aaJ he is hereby authorized, to make all rubs and regulations necessary to the operation of this act, and not inconsistent herewith. 18. This act stiall be in force for two years aft'r the expiration of tho present year, and the tax>'s herein imposed for the present year shall he le vied aud collected for each year thereafter in the manner and form herein prescribed, and for tht said time of years unless tins act shall be sooner repealed: Provided the tax ou naval stores, fiour, wool, cotton, tobauco, and other agricultu ral preducts of the growth of any year proceed ing the year 1863, imposed in the first section oi this act, shall be levied aud collected only for the pre«eat year. Appcoveil, April 24,
Fayetteville Observer [Semi-Weekly, 1851-1865] (Fayetteville, N.C.)
Standardized title groups preceding, succeeding, and alternate titles together.
July 9, 1863, edition 1
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