The r«ii#eler.it«*
Sec. 1. That there phall l>e levied and
col.ccted ujxMi the value oi^all niU’iU stoies,
salt, wines and spirito\is liquors, tobacco
luaimfactnivd 'i' utiin;inufactiirGi, cotton,
wool, llour, siii^ar, luolassi'a, svrnp, rice anl
other airricultiiral jiroHucts, lieUl or owned
un the first day of July next, and not necos-
harv f'T family consumption for.tlic nnex-
pin'd portion of the rear and ot the
LM'uwtl^r production of any year ]>recedin,ir
^tho v('ar lSt>8, a lax of S j>er cent.; and t>ndi
in.int'Vt;, !>ank notes or othi-r -;‘urrfncv »>n
hami ur >n | .■ait on the lirst (lav >>1'
next, and .'ii ili-- va1ii‘-' ol all T“(l;ts on w hich
tl-o intoifst lia'Stiot iioi'ii j>ail, hcll or owiu'd
by any person, co-partiiv rsJw'p or c»>rporation
oil til!' 1st tlav ot Muly iii \t.airl not einployod
in a ibr iii-oine-.K ri ved tVoin which
is ta.M'tl wii'li'r the i>ri>\ i!>ions ot tliis act.
tl'orc >iKill levied aud collected a tas of
we per ^ = 1)1.: I’l''vid'-'ii. That all ni»neys
ownc'K hell!. .>r_doj>f>.--it. i\ bevond tlleJilnif^^
of the :"onl'oJoniti' Stau,>s, shall be \alued
at the cnnMit rate of e\cliani;o in (Confed
erate Treasiiry noK's, and the said tax shall
be assesf-eil ■•!! the tlrst day «'f.Iuly next, or
as soon th;M\ at’tor as nuiv be jiracticable.
and be colloctetl on tfie Istdav of Oct'r next,
or ;i- soon thcp'-ifter as may be j^racticable.
2. I'vi'ry poi ' .n cnijca^ed or intendiui; t^
cnu;aui? 'n any buAine>- nameil in ihe fitth
act, ■ ;;all, within ^ixtv days
attc’’ tfii= of tiiis a- t. or at the titn;*.
ot bw iiu- . and oti the lii>t day
of Jrouiavv in e;;--li v.-av rhon-aft, r, r.-ni-^ter
i.:r C'-Ih'^-t:.r, in such tbrm as
taxv'S shall prescribe,
na ne and residi'itco of
i\iv h pi :>on. rinn, or c'Tp;'rati:*!! enraLred
•-*r intor»'led !n the business, with a slato-
ment ofrl;!- time for which, and the place
and manniM’ in which tlie same is to be con-
ducu-d; av i ,.f all - ther facts ijoini; to as
certain tlic* ani'>uiit of tax upon such bnsi-
ress for the }-ast or the future, uccordinirto
. the proviaioris >>f this act. At the time ot
each re£rif*try, thvte shall be j>aid to the col-
'eetor tiji sj'ecitic tax tor the year, endinir
on the next thirtv-tir&t >f J)eci*rnher. atid
however, Tliat any mechanic, who shaH sell
only the products of the labor of hiraselt
and his own family, shall bo exempt trom
th’y|^^-^YIj,^](,sa1e dealers shall ]>ay two hun
dred dollars and two and a iialf per cen
tum on the ^1‘oss amount of all sales made.
Every ]>erson, whose business or occupation
it is t(f sell or oft'er to sell ^n^ceries, or any-
rroods, waff'S or merchandize, of tqftM^n or
domestic frodnction, by one or more urit^i-
nai packa2:e or ])i(>c.' at one time to tl\c
same purchaser, not inclndini:; wines, spirit-
on-^ or malt ii(piors, shall be deemed as a
wiiolesale dealer umh'r this act; l>nt, havin;i
been rcixistered as a wholesale dealer, such
jierson mav also sell as ab>resaid,as a retailer.
VII. I’awnbrokers shall ]>ay two hnndrevl
dollars. Kverv ])er.>on, whose business or
oct’upafioii it is to take or receive, by way
of ]'lcd»xe, t’avor or exchanije, any ^otnJs,
wares oi‘ meri'handize, or any kind »t )'er-
sonai properi vwhatever, for the repayment
or security of mouey lent thereon, shall be
lcemed a pawni>roker under this act.
Vill. I )is1 iller^^ shall )»ay two hundred
d«.>llars, and also twenty ]>er centum on ti\e
i,aoss amount of all sales made. Every per
son or eo partnership, who distils or manu
factures spiritous li(ju(»rs for sale, shall bo
deemetj a distiller under this act; Provided,
XIX. Butchers and Bakers shall ]>*y the
sum of fifty dollars, and one'per centtim on
the ''^roRs 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, ho^^s, or sheep, shall be
deenu’td a butcher iindt^r this act; and aiiy
j)erson whose business it is to bake and sell,
or otter for sale, breal, shall be leemed a
baker nnder this act.
XX. f*eddlers srhall pay fifty dollars and
two anl a half j'er cent on the jj^ross aales.
Auy person, except persons enpi^'ed in ].ed-
dliii|U: exciusivelv p!ri(‘dicals, )>ooks, news
papers published in the Confederate States
Hibles, or religious tracts, who sells or utfen
to sell at retail, j^ooiis, wares, or otlier com
molities, travelin-; with his i^oods from place
t.> ])lace in the street, or liirouirh dilferent
parts of the country, shall be deemed a ped
dler under this act; Pr*>vided; I hat any ped
dler who sells, orofi\>rs to sell, dry e:*ov]s, for
(>i*Xn or domestic, by tue or more orii/inal
]tifces ir packai'vs at one time, and to the
same person or persons as aforesai»l, shall
pa\’ onj hundred dullai-s, and two and a
half j>er cent. 054 the Jjross sales: aud any
pei’sun wha peddles jewelry shall ]>ay fitly
dollars, and two and a halt’per centum on
the rri»ss sales. The tax u[>on peddlers
shall Vie deemed a tax upon the ])eihoual
I - a
■frict c. >1
the ci'Piuiis^i '- '-. r v.j
a true Uv roii’ f of th
fifrv eents |H'r t;alloii on the lii>t tmi ^alh>ns,
and tw'i dol’ars.jier frallon on all spirits dis-
til!i‘d 'oi'vond that qu;nitity.
IX. x4rewers shall ]>ay one huiulred dol
lars, and two and a half per centum on the
ixrojs amount of all sales made. livery per
son who manufactures fermented li(pi’>rs of
anv uame or tiescri]>ti.»n lor sale Irom malt,
whi'llv or in ]»arr, sLiall be deemi*(l a brewer
under this Act.
X. “ItoteJs, inrjs, taverns
■ towevei, 'I'iiat distillers of fruit, lor ninety privilege, to l>e ])aid by each iinlivlduul eii-
davs or loss, sluill pay sixtv dolhus, and also i 2.a^ed in the busiiu'ss, without I'e^ard to
place at which the same is conducted
X XI. Apotlu'caries shall }»av lifty dollars,
and two and a half per centum on the "ri'i
amount »)f .,«alc*s made. Lvery person^ whti
keeps a sliop oj- buildinj' where medieinfs
are compoutn^ed or prepared according to
]ir'seripti«»ns of )>hysicians, and sold, shall
l»e reii'arded as an a]>othecai'v uiuler this act.
X.Vll. l‘hoto*napliers shall pay tl'«
of fiftv dollars, and two arid a half per can-
tuitj on f Le ^rosf! amount ofsales mane. Any
SOS shall be classified and rated according: | )>ersoti or ]>ersotiR wlio make for sale phob>-
to the vearlv rental, or if not rented, accord- | :(raphs, nmbrotypes, dajjuerreotypes or pic-
[w'j: ti» the estituated value of the yearly rent-! tures ou Lrlass, metal, paper, or other miite-
al of the house or pr«.»pertv occupied or rn-1 rial, by the action of li^ht, shall be icuaiiletl
tends'd to be occupied as a hotel, inn, tav-* a jdiototriapher un«ler this act.
ern or eatintr house, as t'ollows, to-wit; In XXIII. Lawyers actually en^ajred in
such other tax as may be due upon sales or j cases where the actual or estimated rent : practice shall pay fifty dollars. Kverv per-
rccoij tsin such business, at the time of j shall amount to :flO,UUO or im»Te, they «hal1 son \yiiose business it is, for tee or reward,
such reiri.-'trv, a^ horeiu i)r>>vided; and the ' constitute the tirst cU^ss. and pay an annual to prosecute or defend causes in any court
ci'Hector >hall ^ive t-* the pers'Ui inakini; . sum ofjsijtM»; in cases wiiere sail rent siiali of Record or other’judicial trinunal of ihi*
from houses shall be subject to a deduction
not excecdinir five per centum for annual
repairs.
If. If the income be derived from any
niatinfaotutin*:^ or minin*; l>usihess, there^
fehall be deducted from the i^ross value ot
the ]>roduct,s of the year; first, the rent of
the establishment and fixtures, it actvially
rented and not owned by the person prose
cuting the business; second, the cost of the
labor actually hired aud ]>aid tor; third, the
Hctual cost of the raw material purchased
;nid mannfactnrei.
III. If the income be derived from navi-
^atin^ enterpi’ises, there, shall be dcluc.te*l
tVom the i^ross earniuijjs, inclndini^ the value
of IVeiijlits on j^oods shifiped by the perison
riiHuiui; the vessel, the hire ol the* boat or
vesRol, if not owned by the person l unnin;^
the same, or if owned by him a reasonable
allowajice for the wear and tear ot the^atne,
not exceedin'^ ten |>er centum per annum,
and also the cost of runniuij^ the boat or
vessel.
IV^. If the income*be deriv'ed by the tax
paver from boat ,.r ship bnildinj;, there
shall bi; dethicted from the j^ross receipts
of iiis occupation, includinjj the value ot the
ship when finislKMl, if built for himselt, the
cost of the labor actually liired and paid by
himself, and the pi'ime cost of the materials,
if purchased by him.
V. If the income be derived by the tax
juiver from the sale of merchatidi^e or au\
•ther ])ropertv^ real f>r personal, there shall
be Jeducted f’:oin the i_'i'oi»s arnonnt of sales,
the prime cost oftiie ]>i .pcrty ;';'d, imdiid^
-in^ tlie cost of transportati >n, tia!ari?-s ot
clerks actual! V j-aid. and the rent ol buildings
emplovtMl irt the lujsiness, it hired and not
owned bv himself
.VI. If the income t»e derived by the tax
payer tVfwn any other occmipati^>n, profession,
emj^loyment or business, there etiall t>e de
ducted from the i^ross ainf>iint of fees, coih-
pensatioTi, profits, earning, or commissions,
the salaries of clerks actually ]>aid, and the
rent of the oflice, or other buildino^ used in
the business, if hired and not owned by
himself, the cost of labor actually paid and
nut ownel by himself, and the cost of ma
terial other than machinery purchased for
the use of his busii^ess, or to l»e converted
that the statement or estimate of income and 1 tenant to the government as and for tin, tux
profits rendered by the tax payer does not | of tlje lessor on said rent, and the receipt ,•
contain more than four-fifths of the true and ; the government ofTicei shall leieasethclM,,,,,
real amount of his taxable incotne and profits, I from all obligation to inclnde .said ren; n,
then the taxpayer, in addition to the income! kind in his stat^-uienf of income, and ,i,,
tax on the true amount of his income and j charge the tenant from so much ot his rent
profits ascertained and assessed by the re
ferees, shall pay ten per centum ou the
amount of sf>id income tax, and the assessor
shall be entitled to one fifth of said additioijal
to the lessor.
12. That every farmer, planter, er jrruzicr ^Imij
exhibit to ttie assessor, on or about the lit ol
31arch, eighteen hundred and sixty-four, an ao.
and allow,.An.l ).r.u-,,loJ tn, tl,er, 1 iMt, to ,h.
the fi^ppi^sor mav administer oaths toreferees
the tax paver, ami anv witness Ixd’ore the
teruiiistcr hereinafti r lueutioned by tlie :is>.
the s:iid I'arujer, planter or ;razi^r sli ,1| ilelivtr
referees, in rei’ar*! to said estimate, and any e(puvalput «t on- t.-i»thot ti«« si.nu; in ciiri-
deduction claimed, or any tact in reierence ^ at'the rate of.-ixiy pouiidhufLjuvii to lit,,!,.,
thereto, in such form as the Secretary o{ the jmuiircfl weight of pork. Tl)at on the .,j
'J'i-(‘asnrv.may pix'scri’oe. November next, yiid cadi year tlioruitf.-i. u, ,
10. On all })rofits malo by any J'civon. sliali be ui:i‘ir, as iieiviiibeture jiroviiit-ii.
partnei ship or corporation during the year ' tin; vulueofail ut'ai ciiitle, ht.rse«, .uult s, n..t
ei>diteen hundred and si.\*tv-two, by the pur in cultivation, and a^se.s owned by cud,
cluise wit hin the (^jnfederrile States and >ale. son in the ('onlederafo Mates, :ind upjii >ucl.
durin-^ the said year, of ativ llonr, corn, ba th*; said ^wners sliall be taxed one j.er cliu . to k
” j X '’j l; il^ iron ol’ the uii oi befoic tiic lirst eay of JaiiUiirv lui-
con, pork, outs, hay, nee, salt, non, oi i
maiurfactnre.^ fd‘ iron, su_”ar, molasses made
of cam^, butter, woolen clovhs, shoes, Ixtots.
blankets and cotton cloths, a tax often per
sucii re;j;'siry a copy thereof, witli av-'ceipt
for the anjount of tax thou paid.
S. Any person tailin^^ to make tlie regis
try, and to pay the tax required by the pre
be and loss than they shall ; Confederate States, or c»t any btate, or ^ive
constitute'the second class, and pay an an- | advice iu relati*»n to causes or matter? pend-
nual sum *f ^3o{>; h:k1 in cases wher^* said ' ing therein, shall be deemed to be a lawyer
lent shall be ^2,500, and less than ^5,UUt>. within the meaninir of this act.
cedinir section, shall, in addition t^-^all other > thev shall couptitute the third cla»s, and pay ; XXIV. riiysiciatis,snrLceons and dent;-^t-;
an aniiUHi sum i>i ^'2‘MK in car>es where said ! actually enira^xed in j>iactic»' siiall |>ay lilty
rent shall be $1,'>'('. and less thau ' dollars. Every person who.-e busine~s it is.
they shall constitute the fourth class, aud j for fee or reward, to prescribe reuiedie or
pay an annual siim id’ and in ca^es perform surgical o))eratiou.s for tiu* cure »)f
where said rent shall be less than any bodily disease or ailing', sliail be deem-
they shall constitute the fifth class, and pay ed a physician, sur^ieon or dentist within
an annual sum of ^OO. Kverv j-lace wiiere tlie meaning of this act, as the case may be;
food and b>diriti,ir^. or lodjjin^s only, are pro-’ and the prt»visi'ns of j)Hia'/raph number
ot Comhic*;ini; the same, but no tax shall be | vided tor and furnished travellers, sojouru-; twenty one shall not extend to phy^icians
required f'.»r tiie mere storage of ^^or-ds at a j ers or boarders, in vietv of payment therefor, ■ wkc- keep (»n liaml medicines solely f tr thv*
place other tlian the reiristered place of \ the income or receipts from which amouut ' purpose of makinir up their »twn pre*c!-ip-
business. _ poii every chanire in Oie place j to from that source, shall Ke re*;arded tiun« for their own patients. The tax n)>on
of conducting a ri;^"!stored l>usiness, there i as a hotel, inii or tavern under thi*i act.” i lawvers, physicians, sur:_'^eons and dentists
shall bo a new reuistrv, but no addi-j XI. Tiiat every place where food or re-: siiall be deemed a ta.x upv*n the peix'ual
!f»xes up m his btisiness imposed by this
act, ]>ay double the am>mit of tiie specific
tax on such business, and a like sum for
every thirty days of such failure.
4. Excej>t where herein otherwise ]'ro-
videii, there shall be a separate re£;istrv
and tax I'-i each on?iues? nieiiti«,»iled in the
fifth section of this act, and tV-r ciich place
tioiial tax sl.aM l>c re([uired. I poii the t freshmeiit? of any kiiul are j>rovidcd for priviie;e, to bo pail by oh>1i indiviiiual in
death of any perr :>r conductino^ a inisincss ; casual visitors aud sold fbi‘ consumption the business, and without rejrard t> tiie place
registered and taxed as herein required, or j therein, and evci v boarding house in wliicli at which the same is conducted: pruvided.
■})on tlie trails:-; r' 't the business to another, i there shall IV* s;x boarders or more shall be That the provisions of this Act shall not ap-
tlie l>nsiness ^haIl n it l>e snl'jected to any J deenied an eat ni; house ufidei' this act. j)lv t> ))hvsi'iajis and surijeons exclusively
additi-'na! tax, but there shall be a riew XII. Brokers shall pay twy hundred dul- enL'aced in the C/>nfederate service.
-i-egistry in the name ot the person author- lars. Any- persyii whose i)U3iness it is to : XXV. ('otifectioiuTs shall pav tifty di^l-
ized 1^^ law to continue the business. ^ purchaso and sell stocks, coined money, lars and two an»l a half j)er (•entum on the
5. iaat uj'ou each trade, business or oc-.j l)ank notes, (»r "tMer securities, for them- rrj-oss amount of sales. Kvorv per:,>n wh'-=
cupation hereinafter named, the f"lh»win^ j selves or others, or who deals in exchan;.(es j sells at ret^.il confectionary, sweetmeats,
ta.xes s lail be le\ ied and ])aid t>>r the^vear j relating to money, shall be deemed a broker '■ corufits or other confects, in anv building,
en on the thirty first ot December,! under this act. ; shall be regarded as a confectioner under
«4;hteen huj'.dred and sixtv three, and tori XIII. Coinnifrcial brokers or commission ' this Act.
each an'4 every year thereafter, vi/; ; merchants shall pay two hundred dollars,! Sw'. ♦>. And every person re^;i«5tered and
1. Lankers■ lift!! iiay fi\e iinndi’ed d»llan. I and two and a halt per centum upon all j taxed upon the jjroSh anutunt ot
E\ei v j cison shall be deemed a banker i sales made. -Vjiy persctn or firm, ex;ept' aforesaid, shall be r*quired, on the tii
within the ::;eaninjf ..f this act whi. keej>s a I one repstered as a wholesale dealer or : of Jnlv, eighteen hundred and sixtv-three,
place of l;u~=nesi wl-re credits are opened j banker wh-.^e business it is, a- tlie ai;entofito make a list or return to the as>i-s-or of
ni favor of anv per ..i>. firm, or corj-oration, j othere. t., purchase or sell «;..ods, or seek Uhe district of the irross ann.unt of sucii sales
by the dep.-;t or c-*ilect\on ot money orl.-rders therefor in orririnal or unbroken I as aforesaid, to wit-; Fr..,n the pa~a"e ot'
currency, an * - ■ ' ' • ■ • • i . . - - * •'
part thpr
Hjion th
tor
th
iTtrv liia*
ensum-'. If the grazier, or planter, or tanner
shall liavc sold beeves since tlie passage of this act,
and prior to the tirst day of Nov'euibcr, thr
proceeds of such sules shall be estimated liHi
centum shall bo levie! and colbiC>»i, to »e -ifter deducting thcrelrom the m.jiiw
paid on thefii’st day ol July next; I rovided. paid for the purchase of such beeves, j'j
That the tax iniposfMl by this section sliall bnen actually purcliascil. and tlir
Hot ajtply to pnn bases and sales nmdi* in f,orij eonsanied by them. 'J'he estimate ot
the due course of the ret^ular l etail buaincss, these items shall be made in cuse ot iii>a::ri t
and shall not continue beyond the ])resent between the assessor and tax payer a- lu n in pr«.
scribed in other casc'^ of iin oiut t;'s; and on tacL
11. K-Mch farmer and planter in the Con- succfedin^ lirst day of November, t'he beevi>-ol-J
federate States, after reswrvin.;- for his ov.-n .durin^r tin jirccodin”' twelve ni uith.'i shuii L
use tiflv bushels of sWeet jiotar ;;
l>ushels of Irish j-*r>tat'>es, ore iiu idve ! l.ush-
els of the c>)’ii, or filty busliel- fit the \vheat
]>voduced iulhe pre-cnt year, hall pay and
doliver to the ’ordedof.'le (iovt,-rir;u-.;Ut, ot
the products of the j'l’e'fcnt year, !;ie-tenth
of the wheat, corn, oatrye. bui kwhoat or
ricw, sweet and Irish ]»otat*es. and ct the
cnrel lav anJ I’udder; also, out* tenth ot iiie
sn^ar, molasse-^ inade of cane, cottou-, ^»ol person, by way uf a tax iu kind^ to the duly au-
and tobacco; the cotton g-inned and packed ' thorizcd post 4uarterm-aster, taking from iln Mij
in some secure manner, and tobacco strijiped quartermaster a receipt which shall be tiled .ts a
and jnicked in boxes, to be delivered by him voucher with the chief collector in ietthriL' iiii
on or before the first dav of March in the account, and a copy of^ this receipt ^Lall be tur-
next vear. Each farmer or planter, after
reservin*; twenty bushels ot ]jca^ or beans,
but not more than twentv bushels of both.
•;ui ta.\; d in th'i .^unie niann-r.
I'), That the S;'i-Te:;U'5’ of hliAtl diviUt: lilt
servicc of the ipiartei muster’s department into two
brunches—one, hi reiu donooiinaied post qmirti.r-
;na-.ter.', for the collection of the articles pa;] i,r
taxes ill kind, and the other for di.stiibutivn to
the proper poltits lor supplying the army, and lor
d‘:livei in,.r cotton and tobacco to the a;»eijt> ui'the
Secvctiiry of the I'rtasury. The tax assiCt.-Mr sliaj-;
tran.-'fer the estimate uf arti'jicb due fri.ui
nished by the ehiei c dlector io the auditor set
tling the post quartermaster’s account asaoharije
acjainst him. The post quartermaster rtcvui,,^
the estimate, shall collect from the tax-payer tite
i.no.ou.eou.er ...rn. ,u.e cow. e o. ...s „,a own use, s„uo oeove. . w ,.e.- specifies, and whicdi htM« b.und
ness; and in case ot n.utua j erateGovernment, tor its use, on« tentn o ^ ^ ^
cmpames, the atmmnt 'd losses paid the peas, bijaiis and jri’ound j.eas ])roduced (^..^p^nment. The post quartermaster shall be
by them during the year. The nicome de- und ^ithored by hitn duriDir the pfesent .^^^ticlo placed in
rived tVom all other sources shall l.esubject year. As soon as the aforesaid cro}>s are ai:d shall account for the same by sh^yr-
to no deduction whatever. Nor shall tor- : n.ade ready tor i.5arket, tiie tax assessor, in that, after proper deductions trom unaveidi-
ei:^ners be subject to a tax from any otlier in- case d' disairreeiiiont between him and th" jjj^. lo^s, the re.'!idue has been delivered to the dis-
come than that derived ti'om property own-| tax j>ayer, t>hall proceed to estimate tiie same tributing agents as evidenced by their receiiitv
ed, or occujiations or employments pursued j jn tlie followinj' manner; The assessor and The ^aid poht
timated annual rental , call in a third in case of a dilTerence of o- kind at Ins (iepot,.auii make a monthly report of the
es, buildin';# oi‘ build- pinjuii, to settle tiie matter in disj>ute; or it' to sucl. ofiicer ^is the Secretary ni War may
IIS, or villa:ies, occupi-; the tax i)avtr neglect or refuse to select designate: 1 hat in case the post (jua;-
- ■ 1 1 r cl. ,11 termahtef stiall bc uuablc to collect the tax iQ kiud
o\\ ncU and not t.»ecupi-. one sucli freeholder, the said assessor shall i • . . j i- i u
• 1 • , . . . , soecitied in the estimate delivered to him as ature-
afrenls t -r rijti :-a.e of merctiaridiro for ac
count -t pr.or iiianufactun rs.
■iiiier
real estate
II.
Aueii:,i:=jeiv shall pay fifty (hdlai's
and two and a half per centum on tlie ^ross
or negroes, shall be deemed a ’ make a list or return to the assessor of the
commercial broker or commipion merciiant ■ district of the gross amount of such sales
under jhis act. ' ; niade as aforesaid, with the amount of tax
, . XI\. lobacconistsshall ]>ay fifty dollars,: which has accrued, 'r should accrue, there-
amount taies made; i rovided however, ■ and two ami a half }>er cent, o gross am'unt , on. which list shall hare annexed thereto a
- 1’^“";^'’” business it is ' declaration, under oath or aHirmation, in
of OH- i!f r of'm'nni ^ one-h»uith j to sell, at cigars, snuff, or tobacco in form or manner as mav be p'rescribed bv the
-sair the gross amount of; any form, shall be deemed a lobacc nist ! Commissioner of Taxes, that the same is true
^u^i;u.oor wlM^'X . under- tins act Bnt registered wholesale | and correct, atid sliall at the same time as
—1 loaning o this act, and retail dealers shall not be taxed as to- aforesaid, pay to the collector the amount
baccmiif^s. „ . i taxes thereupon as aforesaid, and in de-
• 1 hc.itres shall pay fiv^c hundred iiol- fault thereot shall J>ay a penalty in double
ars and^ five ]>er cent, on all receipts, which | the amount of the tax.
Sec. 7. That noon the salaries -d’ all
w'hose .'-''CUj'atir>n it is tr* (itler ]»ropertv for
sale Uj the highest or best bidder at j.ublic
outcry. Thv* iax ui>ou the auctioneers shall
l;e d
1
;iiied a tii.x upon the personal privi- , tax sludl be paid by the owner of‘the buibl-
poht quartermaster shall also state tte
l)V them within the Confederate States, and | the tax jiayer diall each select a disinterest- accounts of the quartermaster’s receiving fron:
in estimating income there shall be includ- ! ed fi’eeholder trom the vicinaire, who may , tdiu the articles delivered in payment ol taxer in
ed the value ot the estimated annual rental . call in a third in case of a dilierence of o- kind at his depot,,au^ make a monthly report of the
of all dwellings, htniser
ing lots in cities, towns,
ed by the owners, or ow
od or l.iro,!. ,u„l the value .,f the ^ .elect tw... who shall pryceed to assess the
Hi.nuul hire all .h'.ves n..t en^-a-e. j.lan- ; ,.r,.|.s as herein ,„v,v,ded. Ihey shall a=cor- ; as a basis fer the uistrM ^arraw.u-
tatluii. ..r lanii>, and not einl K.yed in some , tain the amount ..f the i-i o|,s eijlier by aetual i|,crizcJ to be issued, and take a reccii.t tlierrior.
business or occupations the profits .d which , lueasurement or by computing the contents forward the same to the chief tax collector as
aro tiix^nl :i> iijcoine un^lcr this act. \v lien^ Qf the rooin-^ or houses* in which iiro ^ credit iu the statement of* the accouiii^ of ^aid
the income shad be thus ascertained, all of jield, when a correct coinpiitatic.ri is practi- j po.«t quartermaster: l*i'ovxded, That any partial
those which do not excee«.l five hundred d d- cable by sucii a method; and the apj'raisers , payment of said tax in kind shall be endorseu on
lars per annum shall be exeiuj’t from taxa- j^hall then estimate, under oath, the quantity Isaid estimate before delivering the same to the
tion. On all incomc.s received during the i and quality of said crops, includiiiir what ‘ district tax collector as aforesaid ^nd the receipt
year over five hundred dollars, ami not ex- ‘ jmiv have been S(dd or consumed bv tiie | given to him therefor by the district tax collect-
ceeding fittecn hundrt*^! dollars, h tax of fi\'e producer ]>rior to sail estimate, whether specily said partial payment. hen the
per c«nt shall i)e paid; on all incomes over >-HtJiered or not, and the \ alne of the portioi. articles thus collected through the payment of
fitteen hundred dollaiv, ami Ic.ss than thre»‘ thereof to whicli the government is entitled, I in kind have been received at the depot a*
‘houband didlars, five percent phall be pail ' and si.all irive a written statement of the es- ; t^^cy shall be distributed to the agent#
..n the first fit'teen hundred lollars, and ten timate to the said collector, and a copv Treasury, if they coDsi.*'
]>er ct'nt. on the excess; on all incomes of-or ■ tbe same to the producer. The said prodn-;? woo or to acco, or i t ey e suita e
over three thou^Hud dolh.rs, anJ less than * eer shall be required to deliver the wheat, '
five thou.sand dollars, a tax of en i>er cent. corn, oat?, rye, barley, buckwheat, nee, peas, , Should the Secretary of War find that some cf the
•red and shall paid; on all incmes ni orover nve cured hay and fodder, sugar, mol as- ' agricultural produce thus paid in and suitable for
sah-s as thousand dollar?, and less than fen thousand , .^es of cane, wool and tobacco, thus to be paid | forage and subsnsteuco has been or uill Le dapus-
first day dollars, a tax of twelve and a halt )>er cent, a tithe in kind, in such t'orm and ordina i ited in places where it cannot be used either ai-
shall be paid; and on all incomes id or over rv marketable condition as may be usuai>! rectly or indirectly for these purposes, he shall
ten thousand dollars, a tax of fittepn per ' j„ section itr which the} are to be deliv-1 cause the same to be sold, in such manner as he
cent, sliall Tie )>aid. All joint stock (;onij'a- erec], and the cotton in such tnanner as here-! ui:*y prescribe, and the proceeds of such sale shall
nies and corporati.>ns shall reserve one-tenth ^ iubetoro provi^led, within two months from - he paid into the Treasury ot the Confederaie
f>f the annual earnings, set apart tor divi-’ time thev have been estimated as afore- j states, should, however, the Secretary of War
detid and reserved fund, to be ]>aid to the - said, at some lepot not more than S miles j Secretary of the Treasury that it would
collector of the Confederate tax, and the , from the place of production, and if not do-1 impracticable for him to collect or use the ar-
’ , tides taxed in kind, or any of them, to be received
in certain districts or localities, then the Seereu-
\I1 persons shall 1 t|,ati the estimated' vahie of 'the portion a-1 or loealitics the 'money Talueofsdd.ni-
ified in said estimate and not required in
. 1 11' t 1 1 - . , . 7 iiiid siiid. nsoQcy vuliiC be (iu6 on tht? first
] eminent shall be boutul to furnish to the ■ - -
amonHt ot their recei})t«j as individuals or j producer sacks for the deb'vervof such arti-
members ot a firm or ]>artnership, and also, j cles uf grain as require to be put in sacks
state particularly each item tor which a de- for transportation, auxi ghall allow to the pro
duction is to bu made and the amount to be ducer of molasses the cost of the barrels con-
deducted for it. 1 ro\ ided, Tiiat tlie income taining the same. The said estimate shall
„nnn vch.nh tU« «hov-A fnx be couclusive evidence of the aniount in mo'-
nev, of tax due by the producer to the gov
ernment, and the collector is hereby autho'
rised to proceed to collect the same by issu
ing a warrant of distress from his oflicG, un-
‘i dividend then paid to the stockholder shall i Hvered bv that time, in such order, he i ‘^^^"Jofthem, to be received
y-threo, not be estimated as a part of his income for ; shall be liable to pav fifty per cent, more certain districts or locahties, then the Seereu-
‘‘‘I- _i.-n 1 . . . i . I ry of the Ireasury shall proceed to collect in said
the purpoFes d‘this act.
Kive in an estimate of their income and pro-, foresaid, t.. be collected hv the tax collector I
tits derived trom anv other source whatever.! as horeinafter prescibed: Provided, the gov-
and in doing to shall first state the gtoss j ei-nnip.nt shull ho bound to furnish t^ tKr ,i f r k
and prijfit upon which the above tax is to
he imposed shall not be deemed to include
the products of land which are taxed in kind,
:U' hereinafte:' described. Provided further.
Tiiut in case the annual earnings of said
for dealers m a t.usmess registered and tax-1 rej.resentatioiis, ^hall be regarded as a the-
od, and at their placcs ot l.uisiness, or upon atre under this act. Each circus shall pay
olhcia sa.e. at auction, made by judicial oi *| oue hundred dollars, and a tax of ten dol-
executuc olhcers, or by j.ersoiial rej,resen- lars fur each exhibition, which tax shall be
tatires, guardians or committees.
ill. v\ ^o]e.->ale d.-Xllel»^n liquoj,-^
and vv.iy de>cripUon, including listilled j h(^semmi^J„ ..v.iw„a.
V '>'l'\ors, and wuiyri of all hibited fehall' be recrarded
kue ,-. |>n_N Us., \ium\re.l (ioluuo, :u; i i this act. -tu^r^iei-T«..a .
five j>er '•eijtn.n on the gross aniouuL oi
sales inudc. l'.\ery j)erson, (.=dior than the
distiller or brewer, who shall sell or offer
for sale any such liquors or wines, in quan
tities (,.f moretiian three gallons at one time,
to the sume purchase'-, ;diall be regarded as
a \yholesale ‘lealcr in li[uors within the
meaning of this act. All ].«rsons, who shall
sollor'dler tor sale, any such lit|uors, or
wines, iu quantities Jess than three gallons
at one tiuie the fcame jierson, shall be
regarded as rt-tail dialers iu Ift^uors.
IV. ItCtail deale."s in li(|u(»r^ inchnling
distilled spirits, fermented liiuorsand wines
of every description, shall pay i>ne hundred
dollars, and ten per centum on the gross
amount of all sales made.
V. Retail dealers shall pay fiifty dollars
and two and a half j)er eentum on the gross
amount of sale.- made. Lvery person whose
business or occupation it is to sell or offer
to sell groceries or any goods, wares, mer-
ciiandize or other thir'.gs of foreign or do-
meiiLic uductioi), in K;s' quantities tfian a
whole original jsieceoi; j)aekage atone time,
to the same person, (not including wines,
apiritous er mult liquors,) shall be regarded
•a ft A imder this lict: Troriclwl,
paid by the manager thereof Every build
ing, tent or opace, or area, where “feats of
{> or acrobatic sports are ex-
je regarded as a circus under
11 1 luting shows shall y>ay fifty dollars.
Every ]>erson who uerforms by sleight of
hand shall be regarded as a juggler under
this act: Provided, that no registry made
in one State shall be held to authorize ex
hibitions in another State; and but one re
gistry sliall he repiired under this act to
authorize exJ.ibitio/is in any one State.
XVI. Boi?,-liiig alleys and billiard rooms
shall pay forty dollars for each alley or bil
liard table n?gistered, which tax shall be
]>aid by the owner thereof. Every place or
building where bowls are thrown or billiards
jilayed, and oj>en to the public, with or
without price, shall be regarded as a bowl
ing alley or billiard room respectively un
der this act.
XVII. Livery stable keepers shall pay
fifty dollars. Any person whose occupation
or business is to keep horses for hire or to
let shall be regarded as a livery stable keep
er under this act.
*^VIII. Cattle brokers shall pay the sum
of fifty ddlar?, and two and a half per cen
tum on the gross amount of sales made.
Any j)erson whoBe business it is to buy and
sell and deal in cattle, liorsos, hogs or sheep,
shall be ooiuilder^d oAt|i% lyroksr.
one )>er centum
on the grc^'ss 'amount of such salary, when
not eT.ceeding fifteen hundrel dollars, and
two per centum upon all excess over that
amount, to be levied and collected at the
end of each year, in the manner prescribed
for other taxes enumerated in this Act:
Provided, That no taxes sliall be imposed hV
virtue of this Act on tho salary of any per-
U-.1» ruuulvlnfc; Crtlrtl'y I H.»t «.VCeOMng OflO
thousand dollars ]>er annum, or at a like
rate for another period of time, longer or
shorter. ^
Sec. 8. T.hat the Secretary of the Treasu
ry shall cause to be assessed and ascertain
ed, on the first of January next, or as soon
thereafter as practicable, the inc»me and
profits derived by each person, joint stock
company and corporation from every occu
pation, employment or business, whether
registered or not, in which they may have
been engagei and from every investmeirt
of labor, skill, property or money, and the
income and profits derived from any source
whatever, except salaries, during t!ie calen
dar year preceding the tirst day of Janua
ry next, and the said income and profits
shall be ascertained’ assessed and taxed in
th« manner hereinafter prescribed.
I. If the income be derived from the rents
of houses, lands, tenements, manufacturino-
or mining establishments, fixtures and mfT-
chinery, mills, springs of salt or oil, or veins
of coal, iron or other minerals, there sjiall be
deducted from the gross amount of the an
nual rent a sum sufficient for the necessary an- the tax payer; And provided farther That
nual r^airs, not exceeding ten per centum 1 iu any case submitted to referees if they or
©n md rtat, «zoept lhat the rent nujorilf of tiim ihaU find evtily
joint stv>ck‘-•ompanies and corporations set jjjg signature, in the nature of a writ of
apart^as aforesaid,^6hall giveji profit of more J^acian. and by virtue of the same to
seize aud sell any personal pr()))ertv on the
premises of the tax ]>ayer, or elsewhere be
longing to him, or so much thereof as mav
be necessary for the purpose of paying the
tax, and the additional fifty per cent, afore
said aud costs; and said sale shall i)e made
in the manner and form and after the notice
ro*jaired by the Iftwa of tlie Peveral States
for judicial sales of personal }>ro}>erty, and
the said W’arrant of distress may be executed
tl«o tux; oollootor any dopiit^' l»v lii’tti
appointed for that purpose, and the deputy
executing the warrantshall be entitled to the
same fees as are allowed in the respective
States to 6herifi!*s executing w^rits fieri fa-
cuis^ said fees to be j>aid as costs by the tax
payer. Provided, that in all cases where the
assessor and the tax payer agree ou the as
sessment of the crops, and the value of the
portion thereof to which the government is
entitled, no other assessment shall bo neces
sary; but the estimate agreed on shall be re
duced to writing and signed by thenssessor
aud tax payer, and have the same force and
efiect as the assessment and estimate of dis
interested freeholders hereinbefore mention
ed, and two copies 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 an'd to witnesses in reg-ird to any i-
tem of the estimate herein required to be
made: Aud provided further, ivlien aaricul-
tural produce in kind is paiil for taxes, if
payment be made by a tenant who is boun*'
to pay hia rent ia kind, tko tenth part of said
mt Vk kind ihaU bt p«id in kiiid ^ I
than ten and less than twenty per cent, up
on thoir capivtal stoek 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 60 set apart shall give a profit of more
than twenty per cent, on their capital stock
paid in, one-sixth thereof sliall be reserved
and paid as afortisaid. The tax levied in
this section shall be collected on the first
day of January ensuing.
y. Xii»t »r tiio be dissatifttied
with the statement or estimate of income
and profit derived from any source what
ever, other than products iu kind, which the
tax payer is required to render, or with any
dcsJuction claimed by said tax payer, he shall
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 lix the amount of
income and profits on whicJi the tax payer
shall bt assessed, and a certificate signed
by a majority of the referees shall be inclu
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, Uie assessor shall seJect
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 ma
jority of said referees shall becoaclusive on
day of January lu each and every year, and be
coilected as soon thereafter as practicable.
14:. That the c£timatos of incomes and profits,
other than those payable in kind, and the state-
mtnts or bills tor the amount of the specific tax
on occupations, employments, business and protee-
sions, and of taxes on gross sales, shall be delirer-
ed by the assessor to the collector of the district,
who shall give him a receipt for the same, and the
said osscs.sur shall file his receipt with the chief
tax collector of the State, and the collector of the
district, holding said estimates, statements or bilis.
shall proceed to collect the same from the tax
payer. The money thui collected shall be piid
to the chief tax collector of the SJtats, accom
panied by the estimates, statements or bills afore
said, doiivered by assessor to the district collector
as aforesaid.
15. That every person who, as trustee, guar
dian, tutor, curator or committee, executor or ad
ministrator, or as agent, attorney in fact, or fac
tor, of any jwrsv^n or persons, whether residing ifi
the Contcderate States or not, and every receiver
in chaacery, clerk, register or other oificer of uuy
court, sbail bo answerable for the doing of ali
such acts, inatters and things as shall be re(iuired
to bo done in order to the assessment of the mou-
property, prodftcts and income under their
control and tha payment of taxes thereon, aud
shall be indemnitied against all and every persou
for all payments on account ot tlie taxes herem
specified, and shall be responsible f^r all taxes
due from the estates, income money^ or property
in their po.ssession or under their control.
10. The income and moneys of hospitals, a^ys
lunis, churchcb, schools and colleges shall be
exempt from taxation under the provisians of this
act.
1 ^ • Ttiat the Secretary of the Treasury be, and
he is hereby authorized, to make all rulos aod
regulations necessary to the operation of this act,
^nd not inconsistent herewith.
18. fhis act shall be in force for two years alter
the expiration of the present year, and tha taxes
herein imposed for the present year shall be le
vied and collected for each year thereafter in the
manner and form herein proscribed, and for the
said time of two years unless this act shall be
sooner repealed: Provided the tax on naval siores,
flour, wool, cotton, tobacoo, and other agricultu
ral preducts of the gro*nn of any year proceed
ing the yeir I8t>3, imposed ia the first section oi
‘^ia act, bo levied ax4 a«ilv —^ only for the
presMit
2000
IW 10.
MYCOf
p«ait4
by bora t
with fTup
white on
ever wiU
op to me
The Aai
emir.ty
>-tv
OIL
riUNNE
I LAM
PKKBO
ftad
KABTRK
k^P 1
ap ib.9
•Vus 5
Fayette 1