Tbr fsic Tm liaw.
St , ’ T - ■••,.>■(» ''(■• Vviptl
! . ■ • '* M ' Vjl 'T'
^h' . • ' "i« fi>!v)'‘r-
mmiir^cfiirvl '>> ntiinumcotton
wo (I, Hour, inol,i:i>;os, Kvrnp. rift*
other iiirriciiltural ]>rorliicts. lieM or o\.vne1
uii the 1uy of Julv next, and nt)t neces-
#!irv ior t’amilv consumpti>ii for the unex-
pired portion of the voar IS^n, and of the
growth (»r productitHi of jiny y*:ir preceding
the year 1803, u tux of 8 per cc'ut.; uiid on all
moneys, hank or other currency on
hand or on deposit on the tirst day ot July
n^.xt. and on t/ie value of all credits on which
the interi'st ha. iiof been paid, i!i*>d or owned
hv anv person, eo partnoi*ihi]'> >r '.*orjiorrttioM
on the 1st »l;*v of July next, and n.»t einj'loyed
in a hnsinoss. i'iO'':ne dei iv«‘d ’Voni wliich
ii ' 1'IN>v’sio.
however That anv uiechamic, who fihfcll »eU j XIX. Butchejt M*d Baker* shall par the
the\»n.d.iet^ of the labor of himself ^u;u of fift_f JolUrs. and *ne percentnm on
rh'Tf -iti.i’i !'{• '
-ri' ; >:-r •■ ’ '
■nv . ..
ot' t!l'- 'fl »■
«r ’ ;• *
and ;>•: c-
or as.' s>;.,
*2. I'vv.
\\\ iiny
•octiori ■!'this
alter iht'
ot’
f»t .ia'iUiii''. i’
with M;' ii
i ;:n-
;-:nl
t.l'.i^ act.
f f-,' 1 R. tax oi'
.ti’i nit •!H-y^
>u.l ihe liini'"
;1 valii*'d
' 'U
• I ! ips uwn family, rihall he exempt from
VI. Wholesale dealers sliall pay two hitn-
Ired dollars and tu"o and a iialf per ecn-
nni on the ^ro8r4 anionnt of ;i1l sale? made.
Kvery j)erson, who>f» \)usines‘i ar dccvipatiou
it is to sell or offer to >«ell ^ri>'’*ries!, «r any
p:oods, vrare.^ or niej'ciiJiMdize, 7f foreijjn or
dMne.t*tic production, Uv (*np or, nn>re origi
nal package or piece at *>ne titiio to tli«
same ])urchaser, not includinjr vrincs. spirit-
(tus or malt liquors, filial! he dttenaed ae a
■•vlioleijale deaWr undtM’ thia act; hut, havinif
^een reiiistered as a wholesale d«alf>r. •ncli
; 'rsoiJ mav also sell ai« atoresaid.a^ u r#fail«r.
^ n. Pawnbroker!^ filial) }>av tvro Uufidred
• '>l1ars. Kverv person, \vlio»e \*unirie(‘^ ®r
• j)ati'*n it is l-.» lake ui rcceiv#. Wy way
• '>K'di;-c, i'avof or any jfo(>ds,
a^o^ >'r nu-rctiaiuiize. or itny kind of p«r-
prtiHMty wliatever. fur th« repaTi*«nt
>r sc.Miiitv nj‘snonev lent thereotj, he
i :* p;iwu)>rok*r under this act.
f f)i^ illtM- >'i-.»l! pfiv t^To
i I'-.j i;»f‘ntv i>i*r c-niu:n.'«
. V he
'i; i ite ! dav »»t i K
/..=! as Miuv be p; is
n v.Ji,aj:ed or inic
i-i; - air.nvd in
s; ;ui, \vithiti > d -i -
■ '’1 riiis or at rh** tnu
ri!I.| ■' f ’ ■ Hi 4 !‘:i
■ • ‘ ■ a'- ''■■■■ .
Ia>*' \irc'
>* ill «»lcs ni.Clf.
'.t;f)*r-'iir>. '.••I ' 1 •?
I'ritoiis iij'iw> - : ' • »•
nii:.l a di*ti!U'>r u-m**- ■'
i'i.i' -ii-;)';»>!■■» •
r-i. pH'. J T"'
I .>;i lit.
I :i.>NVv \ ;.M ,
h^Vr' ;»r h's-i
: i‘iy ccni- 'er
lliCi I '.-r uoil.i;’- ji*M
; ■ i ‘ • • '\ mi. i • 'i:| I I
tl •
,Vr>rT
•r :h »mm
. tii.ill
!'>• »ii'1*:V
the gross amount «f dales n»ad*. Any p^^
HOH whose l)usiness it i* ti hatcher and selK
^r offfr for sale in cpen market otherwise,
the tiesk ^f-canie, h«js, *r »heep, shall Ix’
deetued a ogtcher ufi'Jer tbi^ a*f; and an^'
peviOM wh«s* bjsiues?^ it i* tu bake and ieii.
«r offer f*r sale, bread. W 1 ft
bak«r ander tW'« ft«t
XX Pi^ddlf’-* «kal! pav tftv «i»ll,ar» and
two and a kalf wer ceul on tbw gr#*s iales.
Ajiv p«rflc»M, axcept pern**? *tig*gcd iu i»ed-
dlin»- «xclHsiTelv pariofllieals. bcw«-
p»f*«r9 published ia th? ('/owieflfrate ^ta'*‘*-
Bible.'?, or r«li»i'*HS tracts, who Heli* *»r ?
to 9®1! at ratail. wares, yv t.M’h«r
niodities, traveliuir with his fro^ij «1m t
to pla«'e in tka streut, or tlirftnpli ^liSVr^n'
parts ff the country, shall bo de**jntul a ped
dler under tb^t« ac.V, Pruvidt-d; Th»t »uv ped
ditr who s#lli, or «»i’er* X > »ii'T
eipn or domefiic, by wne or mni* ori^'.nin
piece# «r packages at one tim*. and t*> tin"
sa^ne person or persons :it'(j»re*-iid. shhII
«Ha WwMilred dolla!>, a id two aM»l ft
half p«r cent, wn flu; irr;>F*!» ».j.les: an 1
i..f»r»>>n who idlo^ j Wofliy >ball tit
(Iwrati*. aud tww and a b«il
froMi hou«eM shall be subjpct to a dednction
not exceeding tis'e t)er centum tor antiui
repairs.
II. If the income bf* dei’ivt*d trom afi'
mauufaotuiin^ or mininjr business, there
fchull b« deducted from the ;rM=»s value of
the products of th«e y«*ar; tirst. the re>»t »t
the establifWoient and tixture:>, it actually
rented and vtot »wncl by the person prose-
cHtiiig tho bupiwei*; *e'-ond. th« c-.vst of the
labor actually hired and paid lor; third, the
actual co>.t of the law material pHrchaaeJ
anW «i*nufacture i.
in. If the ii)C'*uia ba •leri^’e.u Iroai navi^
aratiujf entcprisca. tlier* «ha)l by d 'lucte'4
the ffi'oss t*>ruiu£fs. i iic 1 uiIrl^ the > a1 tJ«
frr»ij.-Kt.s C (i *Mit)'ie-j bv tl»e pe;sn'.i
ruuni^^' the vrs.M>l,-b.- uir. f U-e boat_ >r
r.-“s vl. if not .-s%vued bv t’.!* :^^*rson rwv.wiu^
t'Jt* 8a*o. d’ owne
^JIowunc» for lUe fvearaMvl t»*ar td the «iat«*.
not e\(‘i*edinjj ten per ci>MtM!n pt-r annam,
and al«'» tWc co>t of ranuinji.- the bmt tr
IV. If the ini''»iiie be derivtvi bv tne tax
pavftr fro’M bi>,^t r shi^ buildinjf, th!*ie
>Nall i*>,- Jednctc-1 from tho ujrosit receipts
■f hi» •cfupation, includirfir the value ot tha
that the statement or estimate of income a'ld fiiant U* 'be |^ov(*nrm‘nt and Mip
oi'ofirs rendered' bv the tux ir-. -ti.. b s»r ! ! . a':i/. p
coM'a n more thv.ii tr:ir ntiii'
re d a noiinr ofhi^ tux i>b' incoci
II VtM'Illtlf^iP
Il'lMII ,-*.U .1,1 1^,1
>m-
••1.
then the tax paver, in addition r * bo iiii" >nie kuid lu hi« ktattii
tax ou tb* true aiwonnt »f lii:^ income and eharjfe t!ie tenaikt
* .rn~t' : lip
IiCi llti»• lOi t i|
tattiiaept ut iiicoiii», tt:« 4i^
tax ou til* true aiwonni *t nis np-omc cmvintr mie tenaikt Iroiii so uiucu #f ;«ii
profitft ascertained and assessed by the re- to the le.-aor.
feree* •hall par ten per centum on the; 12. Tbit e^ery f*rin«r, pUnur, *r ,r»«*r ik»|
a-^ieuit of aaid iiicoiue tax. and tl.e a^sos-or exhibit to the as^e.^.or, on «r aK.mi ikt ^
ihall b«e«titied toon« fifth of said 'additional MnrcL, ci.euteen Luadrcd and mx-j a.
pAc centum oit
n !o-: li '■*'
• 1 1
" 1
I
. I
■’•I
o»» j
. bo j
is to he con
a tru; av ;■■ w Km- ; .r.
eacli \-er- rr.-.w. or C 'fj..
or :i ' !u* '■> •• :
iticn: *I ■ ri'.ie f-r whicii. -iiMi
and ni-.irici in wiiich P’
ductcil; a'ld ot all other tact^ iToiiitr tu as
e«*rtain thr* amoniit of fax upon such busi
for the pn^r i>r tlic t'utnre. according to
the provi'ioti." ot th s act. At the time ot
iiuch rciristrv, th**r»> sliall bt* pa'd to the col
lector the spccilic tax for tlie year, ending:
tb« »aUi« • rii*» ^ i
“h.til di’ii'^ivd a iiiX n.ioh th«
'pri*iU-i^e. to b« pitii^ bv cu-di n iividu .
. .. , ;^nd h'« > iw th« bu»iu*«». W'.th 'VU .
t icn iralb“!*, j plure at which tli« i»a ii« is c(.*»idu>’ied
! •■;)» .J I XXI. A p*»theeari#» ibhl! (>av ‘i!iy d »;
1 and two anJ a ^lalf uer ceiitunB oi» the^
. :i- i i\. >!-a!i a.. ..ou Jrc-d .b.l-j , .,r ,.fr- made I.v«r f-r ■
j ■»(’> 'ii’i ‘ \\' * *«’■ I a 111! ikhi^A »*r buibiii \\ m ^ ^ n
it'll.’0 •>! j ;r,-,„s aUI‘'ll,|t of ;dl !H lilt
s itifa^’ed i f*nu vvlio manufactures fertit*n*^»‘ , . . . .
. a s.t.pt* i Hiiy nauio "r dt'ecriptiou fur ;>ale frotii nja^t,' be rerartiod au apgthccary natie; tliu act
tile ]'1ace ; wholh' or in part, shall bedeemed a bre^'er XXII. r*liotoprra%fcer* s« dl p »^^ *'^'■1
imdcr this .Act. ' of fit>v dvllais, au%i tw^ /aid a half cc-a
X. “Hotels, inn«, taverns and eating Iiwu- tuai oa tk# amount of siil»a itiatie. Any
SOS shall be claasitied and rated according | peraon or pari«#u* wLw icake t-*r inie jdtot
•ieduclioM claii'ied, »>r anv f-^ct in ii fi* *.i
;b /'eio. >n iucb fovtu t nr-S-v? v ot i
I'r-iiaurv mav prf-fc^’r ot*.
10. Oaail proii'a uiadi' bv v ^
e r
■■ ‘Cn
1 ■ ■
Iv ;■ ixi.\ (.’Uiii
;Li uf U •! i
'* •>■• » ■' V !f i., "-ii'l
' t: .- ■t' I. fi , !■« '.."1 V ! 'o- ; 1- . 7 ^
*d l)V l»im*a i‘ea*ouaid»‘I p-^rtar-r*^Uip ii>r c«v|i-*i'*tioti tiiinti^^ thr y^**i fi,v of *'i n^nt c-^'tie, iiMix-'i, :iui,3, :
' ■ • ’ ‘ . • . . . y c'jitiviifiun, aud a^ses, oj»4ieu bj ftea per-
%■) . IP f ii« ' ’wut'f Jfrattt Stut.js. ;iCiu ;if. f! «i, |
th- '■aid owners s^iall be tujtd c-ie p»:-r ceet. |i| g*
#igi>t'*en hundred anii »iXt »-iHo, !>v riir. o
^ritUia '#atf*v!e!a*e Slutr- sad
UBiinjt: tl« DAid \ear. d' a^y Houi-. coro. b::.-
coM. p^rk, oa*«. hfev, rice. *»lt. iron. *.i ;h«
niJ5r*iiii*ct»i''»« of ir.*N, »U|f*r. luvlu'-^e*
of c.*.n«. butter, woolen cU>t’fi», siioe^, tfwi*.
Ulanktta anJ cwtti.iw clotlij>i. a tax i>! Ie;i per
.... centum Khali i»« lev ed and cwllected, to -t.
flip when HniKhed, if built for himHelf. the | ^^iij on tb« Srj»t «av of Julv ue\t; Provid**»i.
• . 1 . II I !... 1 —J tiix imposed by thi» stettion *u^i:
not »p^lt t* pMrcbasBJ' arid «aU-t mad%* rt
V
•ayi^r
th‘‘
MiUioi on the i k»*epa a tfht>|» '»r building
Kvwry per- j ara eonip'>'Jaded or prrj'.ared accoi'i u_ ■*
^»*d liquorf of' prescriptions of phyt»iciati3, aud f’.'Ul.
to the vearlv rental, or if nut rented, accord ; ^rapli*, a>«'»r**tvpes. dacuerreotyt pic-
iuir to the estimated value of th»* y»-»irly r^iit- lurfji an |:1m««, «i«fal, papir. »r •tlo*r aj*»'e
hI of the bo’.ue .»r prop«»iiT oc^api»>d wr iti | rial. b» tua astiwa ot litkt, fcuall o® re^ardfO
tended to be occupied aa a hotel, inn, ta»- i a ph**ti>*raphar auJ#r thia act.
oti the next thirtv-firt't of Deceml.>er. atui ( ern or eating hou«>e. a* follows, to-wit: Im . XXlll. Lawyart actually aai^agcd in
mch other tax a- cimv l»e due u]»on t.ales or j cases where the actual or ei*timated raat . praetiea »hall p*>» fifty dollaii*. ICvorv par
rcceiptr' in bucii bus)lle^s. at tlie time ot I ^hall amount lo oi- more, thav «Lvm wk'«a hutiuefci' it i»^. tor ar reward.
’ to prt»«ecut8 or det'eud caiuc)* in any cour*
-f kccwrd or other judicial trinnitHl of the
(\>nfed*rat« States, or of any State, or give
advica i« relatiau to c»nf#» "p mattei-s pand-
in|f tbaroiw, akall be deemed to be a lawyer
tax on such business, and a like sum for
• Very tiiirty da\> ot su li failure
4. K.xcept where liereiri otherwise pro
vided, tliere ehall be a se])arate registry
such rejxistrv, as herein proviled; and tiic | c^nstiMPe ti;e first el;;sb, and p-'r an liti'i nul
collett»r shad j^ive lo the person uiakinj; | ^nm off^.'.'M); in caseK w;h-i-*« »t d rent lir* ^
such rejristry a C‘*[)y tjiereof, with a receipt : be and le^s than $l0.ott(i, they »tiai!
for rl*c amount oT tax then paiI, ■ c'ii-iitiitc tlie second class, irid pay an an-
3. Any p'-i-son tailinjr to make the letr > ■ n'i.i! 'Dmi ot'tMOP; tiiid in ca>'"t whe;'» said
try, and to pav the Tax required bv tiic pre- ' icnt ohali b« 9i>d lesS than $.).D00, i withia tb« meaniu^ of f)iii act.
ceding section, sshall, in ad.litioi. to all other . "liev >hal! cimsMrute the third clas«, and |»aT XXiV. Pbr^irians, ►ur^eom Biiii d-'iitii^tg
taxes* upon his business inl]>.^r*ed bv ttjis : an annual *«uHi of $_'00; in ease* whara *aid ; metualiy org>a»ad in pr.ietice sliall pay idf'y
ac, pay double the amount of the siK?citlc rent t=hall be $l,00o. and !ei'r* lhau I'i ,>00, , dollai-s kvarr pari*on wb■•^* Wu►ine^3 It >,
they ihall constitute the fourth class, and for tee ar rawa>d, to pit-cribe raaj-nLcs «>r
pay au annual •nm of $I0P; and in ca»a!»; perform aur^ical oporatio*^ for tho oura of
where saiti rent tshHlI We Ies5 than $1 ,000,1 anv b»«lily fli»«aad or ailing, t.k^ll be draffs
they sliall constitute the Hfth cla>;s, and pav j ed a pby#iaian, iur^eon or deutist wilhix
and tax for each businos* mcnti'Uied in the ' an annual sr.m of $30. Kverv place where ■ the m“aain|: of tbi aet, as the caj-e mav be;
tilth secti *n ot this act, and for each place , ft «>d and lodji^in^p, or lod^in*^ onlv, are pro- ' and the proviaious of parajjrnph uumbar
ot conducting tl;e same, \>ut ii'> tax sliall be i vided tor and furnishe*! travellers, sojtiurn-, twentv one uhaU not extend to pbv^iciao*
required for the mere storage 0'‘ good^ at a ' (^r^ or b»)ai'dei‘p, in view of j)ay m«*nt ’heret'or, ; who kei^p .»n huud tuedieiues solely foi‘ tii-
place otluT tfian the regis*^;rrcd )dace of | ihe incom» or receijUi* fi om which amount! purp4>s« of «»akiu^ up their «wn pre%ci i;.
bueincss. I ])on every chan;ie tu ttie place j t*> from that source, shall l»e regarded i tion* for th«ir own patients. The tax upon
of conducting a re{^isteivd Ituainets, there j an a liotel. inn or tavern under '.his act.” I lawverji, phygitiatig, •urjfe»H» and dcNtiis
ahall be a new registry, but no addi-j XI. That every place where tiod or re-i shall b* deemr*i a tax up«n the peiRonal
tional tax pliall be required. I pon the j fret-hrnenu of any kind are provided for privilejje, t«» ba paid bv eacii individual in
death oi’any j>er>;on conanctinj^ a bu*iness i casusi viMtors and sold tbr con»nniptioii i riie bu?*ines*, and without rej^ard to the place
re£r;*'tf"'p.'! hm.. as reouiretl, ur : ih«-r«*in, a'i l er^rv ii.cudinj^ hoiiee in whicli | at which the same i« condncted: provided,
W])i»n tht tru'i.^tor ■! the bt, *■0 another, i there shall be s.x boarders or more hIihU be j That the provi«;ou« of thin Act ^hall not au
the bu^iijiesv r b*- -w a’»v d-;'Hed an ei*l ’. 'i iionse under ?iiis act. i plv to pfiv^iciHb* and ^iu^^*^»n^* excliuively
adUltioTi^: tiix, f»\ir th'. ”e ^-hai' •>c ii n*'w ' XII. Bri ke:.- j-IihII pav two hiindred'dol-1 iw tb« 0»nfVWrr-af^ «erTice.
registry:;) r :c na-ne of H-.* yi.;r-v>;^ an* t' •!•- iar >. Au> pi-!v >n wh»'^c fMi^inef3 it is to j XXV. ('onfectioner* bha'.l pay Ht'ty dol-
ized by Jaw ro c'-firtnuc rne ■' ij-ine~'i ^ purcfi.T-se and s: ll stocks, co'.ued mouev, jars and two and a half per ceatmii on tlie
5. lhat upon eacfr trade, business ur oc- l»a :i; no‘es, or o:iier secur’tif-s, fur them-t j»rv>ss aoi.'^nv'^ of •al**?. tverv person who
ciij>ation hereinafter named, the ioiJowintf ■ ‘•elves or >flior>-, or who deals in exchan«j»'s ■ >ells at retail confectiouarv, sw-etmeats.
taxes sbaJl be lev’ied atid paid tor tlie year | reh'tin^’’ mor^'v. «|jali bn tieemed a broker ! comtir* nr ofh^^r _••'> n fee f,*, iu anv b .' dor^
binding •»u the thirty 6r.it ot Uoceniber. . under tliii- net. 'shall be reifj»rd*d as a conte'.;iioii«r u’ldei
eighteen hiuidrcd and sixty tlueo, and for : XIll. C'oTnniercial bp'kers or eoiumis'ion ' this Act.
aacli and ever\ ye>tr thereatter, viz; i me’*baTi'’s shall pay two iuindrcd do llar-*. '' .Skc t>. And every per.^ou resfistcred and
at' ‘ two an(! a fialt per centn'o u|“>i: mII tjixed’unon i'>- jjross «'rio;int of s.i.e-- .'\-
sab'-. niH-.ie An per.-on or tirm. . ..cept aforesaid, shail be tecj ii.-e l, *•" tiie i'day
o?!e r*’jj:it*te;ed as a wholesale dealer >r of Julv, ei‘/b.t‘»pp. imnvlred %\:u >-'xry-tiirce.
•'ii.n^er whcwe !ju-'.irf=^s it is, as ’^iie arent of To make ?. '..a; (,[■ retern ^o tti> 't o:
ot i-^rs, to purchase or i»eU or fc.eck the district of tii« ;jro.-- i;non.nt «ai'
as aforesaid, to wit; Kiom ihe >_e
id . n yr befoie tke fir«t ouj ot Jaiiuirr njj
(•risuij;?. If t'ue trrMzier, or pUnter, or urtasr
• nil have so!«i b-evM si-.icc ih? si’t»n »,[
and prior t« the tir-i duj ot Nuv.„*uc:i?r. |f^
pri)cc»*'ii u(’ «uch .“iles kiiMH k»e ;ju.
ed *■ i»toHi«*, after d«»ductinjc tU^n Iroiu iL» s««tj
aelHrfliy paid ior tbe j)ur«hsiy» ot such b'»*TM,
tb«y liav* befB actually pury^ju-i 'I, t««
of tha corn eoiisuuaed hy thorn, ’‘'lie fgiiaAt* «
th« count •^ftil* re^fuUr ret^d .■«» ae'-". itev*s stall be »k ie iti Cjveei a ?asrteu;al
and «hall not continue fteyoud lb* prf«eB' betwc«» the A^seesor ami tut t-Hver ;t;- ker*iB prt-
ncribi ia ©ther caatfs of is oiii# ax' au«[
11. P^ach farmer and planr*i in the #ucc-oJiiii2: tirst uaj o! ^icTrintjer, -ie
federate State*, after re*ervin^ for h.s »fw;i during the prectciing twelve i/ivh'*'! »an.i a* wg,
a‘* lit'tv bii»h»-l« i>f •wret pota!**es arid Mtt v ' £tn«ts«i «od taxcil in titc saiE>? -
bu»heU of Iri?-b potatt'»e*i, ona hundred i.iisij
eis of the corn, or dfty huKbcU ‘»J be wbc-at
■ niUivvt d in t o i'le.ss, if hired and atv- j produced in tba pre^eHt year, sb.aii pav aid
■ b’ hioi>elf j delivir 1v> tha C*ntedeiA’e Cruvei n-*--wn'. of
V’^l. If thy inconit. be derived by tho fax ; tht pr^ducis of *• -( s '. i*ne len^
paver irom anv other occupation, proff»»it»n. ; ,,f j:,* wueat, 't.rn, o»*,is. r\r. bM«'iv'wheat ^ r
employFsiont or bnsitaess, there shall be de- j rica, «w«-'yt and Iritii poJHto->». «ad of
ducted from th 1 ^'0-,'^ annnint »>t fees, c.imi- j fupffj [,aT *ad fodder; ali»o, un« ^eoth of tun
pensatifm proHr», earnintf>», (O'CfiMimission*, ■ ,ngar, mola#«ei aiiula of c»r-t«. cwtion, w
the .'^alarie- -lerks actually paid, and tba, taV»a»«; tba cottou ^iwaed and p^-keu j u pL*»i qua; ;ersi*i:«r, i«aiu^ !r?» >*• «»)4
rent of tlie office, o|-utbi-r buildmjf u«ad i« | i« jioute aewura iMaauar, and tobacco »irippi*d a rae^ijii vriiics •b»ii b« fled «i
tl>e business if hired and not ».wa©d by j pgi-krd ia b%xe«, to ba deli verad by iriiu T«.icki^r wiih tne c*iel c«i;*^et»r ta Muii-j ««
himself, the cost of labor actaally paid anii j ^.r rka Ural d:^y af March in tue * ni -* copy »i »ai« rtce.jn »« •**.
not owned bv bim»-elf, and the c«fct of ma-
tarifil «'ther than machinery purchased for
bat wot aoro than tweaty buiiiels of both
far bit owa aaa, »ball deliver to tu*
arata i^ovaraMaut, for ita mi9, ona teittk «t
oat t.f tluvlabor actuallr hirc-1 and paid l>v
hiaJxiU', and the pri;no t'0!*t ot tba matoriaU.
r pur-'ii»■•et) b\ him
li lir- iiic'me !>*• dt^ived by the tax
froiM ^ ii'- s ib oi 'oc*rchaudise »r aay
r oi^'pc rfv, ■•■‘a! «^>r perscoaaJ, fhero#ball
*icdut-;ed tVoMi tlii> j^ross airt' nut ot sales,
'h.' prioie oit .tf t.i.i |(i ‘pcrty -old, incbol
• 1.^ tiie .'•■.St of
loi ks ac* uaH > p li
J- ; .oi-tat ion. .-alarie*
Mil ! ibn reot ofbuildinj^
the use ; f liif. b\tsitieii», »»r to V>« coaverfed
iatobome other form in thecour»ei»f kis buii-
ne.4s; and in c:i*e 'of mutual insuranca
ooMipanie-?, the • ,'imonnt of lo.'ises (*aid
bv them (lurin'£ the year
taxi Tear. Kack farmar or planter. att»r
raaarving twa»ty kusbaU «f pea* or beaK*.
iu. TLa.. r;50 ScLlC'-Aiy of >\ i, ;3;T.4»ti|,
ae. vice ^jUi*r!crnia.-,ter'j it-pHrlis's; la^* i*,
jtr.ta :he.i—oht. t.crem deKw»;nn,ied
• ur^ tor rtiC confcti-js 'if a,:' - ■* ^
~ lu £i»u. AfiQ tils uiacf twr a >u:3ui.:«i n
»■ i ptiafrf ior fluppi_) in^ th* k: ;i.j, »*,(
■i- . 8 cn* ou asid tti;i»ccd tw tLe
.• : Ft 'J. i.!5 • i rcMjry. i/># t«x
■ cLie M «>f trtlult'R LU% lr*«
5.T 1. r-5 wf a tkx la kiae, is tii» ««,? 4*.
ai»beU b, n« r aioi a.->l.tot«r t:.« •> k»
liiiijf ibt poi»t ^ju»irtvr**4v«r » tc?*ua
RifaUiXt Uiai. i hfi j»c*l ^Uferiai aiieler rec>i«.aj
ibc estiBaia, sbiiil c»il(*ct t'raai t’lt tmc k«
artic!*« whicti it t*p««iti«a, kkd an,t.h t'.t m m«i«
The iucoaio dt-
, . , te iPiT **id afeiiver a« a t«x lo ikc
tkt paaa, baani and frvin.d pea* proauc^d The ,,v.t .*.u
lial'la for >»« »»te cu*r«dy a: tlit li. t.citt | •«« ■
gatktrad by bin during tt:w pre«e;^t
r ved fiotii all fithei-source:^ .«lull beaabjecl y#ar. At aooa as tha abuofc-tid crop* ar«i e^r.^ »ccl m^awa-it far ike »toi* »*«•■
Nt Tio (Icdnctioii \\hati\er. ^01 Kftali foi- j iflmda retdT tor warket, tha Tax a»4e»d*r, !si ttjut. a«duiti#a* tr** usni»i*i-
e irncrs Pe subject t. a tax from any otker iw-j »*twr>aa him aad li a o « io*», i.u* r«»idu« a*a se#» aetiver** *.» ,i«
corne than that derived froiv. property owh- ' fax pa»*r, siial! pr,»ceed to estiiwata tba •£»« rniiutun m* •fi«t«ucai tj me;: r-.** *ui.
ed, or oci'iipa*if,()K or ruiplovments pur‘-iied
bv them witb’n the ConfederaTc States, aad
in estimatiiijer income there *t>al! bo inchid
ed the ihie of the estimated anuuHl rvntal
of ail dwellitiirs, hou^es. buildinir* or build-
r lots in citi‘«^, towns, or vi!ia;£e3, oceupi-
iu the tolluwing manafr; Tne atPs>vor ^ d i'tj« sum pd»t «[uariM'aai(«r skall aijw ttaic tii«
Hsi;ou’it* )f tii« tjunrt* »Mt i « rcc*iT '.| fii
iiiiii 'a« (.iCici«« fliiliv*ra«! la pa'srut cii la
t.1 . V"• Make• waaihiji rtperi9i i«4
tiUir t-- r..,.- fitic-'i •» tb* *r' t *N 4u|
* K- -lu . T;-.*t u if «
‘ 11 all i O? Ub^tilT a»;>r C' : «.• aK • t Lta^
»■. ttfa tt:« '.%;ia>;*(K a*.ivr.fv "> k x
iie j‘^6m (i-iifpr t* Lbe Q sti ct ui
»aKi ♦ jtu„%-.c 4? A f(*r tLe iutrew: n-
tuo'.iicu ew bi i‘sajCi. aiiU ikiK a i ;eara#f
r.i i ; Ir.e •*&« ty tn« ca.et ‘.kX v;oi.'.■-i m
a kicdit ii (Uc ktuic-iapiEit «f the .teuwuau bf a> 4
1. Ijankersshall p’ay tive huuc*-?'’ doliar:^.
Every pcr-:on sliaii Pe dceiue.:: & b-'uker
wiUiiij tiie ?nea;iir'£r of this act -iio kcep-i a
pj.ice oj t>i;sinesx. win re crcu are o’.iened
in tav(»r if any per ..n, tirm, or i.*r; orarion.
b\ the ucpos'.t or collecHon oi
tl«a' tax p»y»r ihaij each *aleet a «r*iurer#**f.
ad tVetholdar from tba vicin2i;,^e. w!»« m: >
eaU ia a third in ca*« «f a diflTeiency of j
piwioa. tf» 6a»tl% ai'iUer ‘i> ui^»ii’'e; .'
^ tkv tax pavar *m r^-fiise :^ »«Vrt
«*d hy the (twue s, oi’ o\vnei and n^t oeeupi- 1 a.icb fre**boldcr. tkir ^a’\l a>ii»e»tv*'- sha i
ed or hired, and the vaiue of the e>titiiated | tw», who shall proceed tw -
annual li re of a!! plfi\ es not plan-j p(-opi a* herein pr^vidfd. Thev asi vr-
^Htiun O!' farms, and n.,>t employed in som* ' j^jn tba a^oiuru of tb* er^p-* rtitrter l?y aetujii
business »,*r oceiipati-iPe- the protits of which | na»:A8ur»ruenl v#r by c*‘-«putinar tb* i%*iiteu *
are 'axed fis ;i'coine nnner tlii^ act Wlieii ! of the room* or keusiea in wbieii x^'ty »ie
the inconie siiall n»» thu'. n'^certaMted, all of ; ^,eld. whea a correct c*>mpiitaf!•» ir pract - po?i. .^uaitcrn:»,5ttr; l‘rovid€d, I’tyc aii» p4raa.
'lui'C wh'.'ii dv* not e\'*M‘d five hundred dol- cable by auch a uietbod; and the appraiser* p-yn;ent of.««ia tax la kind *h;*ll i»« ««dt>rfe «
jars per annum shall be exempt trom taxa-, jijn]] CPtimatM, uuder oath, the quantify saio c.'tiftut.-r uetoi* dciiTcriaj tba aama L» tii
tion. On all in' -on-s receive*] durini>: tfi« : ^ualitv of said crops, inrludin}r wh«t .iii«rr:c» tax oaileft'.r aR »f»re»«4ia a«d liit ikot.^i
v,-«r over five li.indrcl dollars, and not ex-; h»y% been »t»ld ©r ct*HRum«d bv tbe to iiiJi tbtrefor bj the dutvici tax o>
■ee'linir tif’tcpti lnin(]r«‘l fb>llarsi. a tax of fi ve producer prior t«» nftid esrii.nat**, whetlier speoity stiiU j-irtial pjiyt*«at. VVkaai^
t>er cent siiall be pa;d; on all in‘onic« over jr;ithered or not. and the valne of tiae portion
tiftcen hiiji'.lied dollars, and loss than- three thereof to wdiich tbc jfovernment i? entitled.
and shall ifive a written Ktate’nert of the e»
tiniafe to the said coll«>ctwr. and a copv of
the ^a■n« to the producer. Tli»! said pr‘>da-
cer aiiall be rcjuirt-d to deliver ttie wh»at.
co"n.o;its, rye. bar lev. l.Mick wheat, rice. r'ea*.
beaU'. cured ba .tud ♦•i ldej'. s'i«->ir. m
cn'Mcncy,
pa '
to ; .
tiiOl,/!(.■, t -
a^ .1.' 1 r
Coll' i J
d s»v wl'oii! the
:V 1
1 of
u'.’ri
1 c-c'
hi
'a-
lii
, ,1;
ii.
ill;
am ' I
Tmit .
riticf 1
of Oi.u
balco.
uuc;.'
W'bc^ -
sale : ; : he. ’ .
t»utcry. Ti,’- i 'i;;
be tl-.‘. 11c i =• ' .i
legfc, O ' ' ., ■
iu thu ii.; :
at Wllii'il iJiL- ■■- ri if
sbali ue icqu '■ J i;j
tor tii-Hitrt: ir ;i Sli^.
ed, au i at Uicii- j.i. c,
wtliciai >iulv.*s at aiici'i
nmney or ! ord ujeiet’or in ori'/uiai or unl>roke'n
e or a?iv j pa«.'Ka"i—. or produce con-ii^’ued bv othera
h* protlncors, to tnanaj^e business
' f -r t.’K- ov nors -f’ vo-sels. .»r tor the
_ ':iS 1 ^-o >(,!-, or Win/se
-*■ i^- P' p;.rch:k-.*, i(mj' iiire or cell
• ’o ’• ;io_roc.s, shall be deemed a
■' ' kt ’ 'r iv>ni ' sinn mer.-i,anf
01. nor
>! ar
i\ ii;iv
I'J'.
>f ^t
.|!it
this Act to the thirtieth dav «f d unc, ’
hundred and s’xty-three, iiiclufiivc ;tt
t!se end of evc v three nivnti;.-, ',»r w ih ii rcti
duvt thfiealtei’. af'cr tiie said lii>t -iay of
July, eighteen hui.dred and BixtV'three,
make a list or return to the asr-essor of the
■ii^rri/.•t of the ^ro-** a^Monat of sucii sa!.;s
.!i->d ■ -it afcf 'aiii, with fli; amount of ia\
'htc:: hn.i accrued, or should acci uv, there
o'l, wh'cli li«t *i(iari have ann xed 'iuMcto a
-e tr;
!1 fu-
iH i! i
ri-
an
claration, undor fnit
■ 1 or iri-Mit'ri '!t ut s."'
• ■ o!' T iX-"
d fo) , .‘1 ’I ! ■ ■ r 11 ,
>r-'.-;i: i, 1-4. (.» tjio
r Htli if.ario’j,
•• I., ill- i). .] 1|V thv
•'. ' ! ^r -. - i riH
. • P • -;t Ct- I ^ ':!t‘ H"
(•o' !■ -r ' :i ,1 tioi: it
Mpiiis.nnd dolb r-. fiv(» per cent shall be pail
tiie tir-t tit‘’ecn hundred (loHnrs, and ten
per *vn^ *’n tlie e\'c«.>; fi hi' ini'oujes of or
oyer three thou 'uui d ilars, a^'«i less thriTi
Ijye thoM'^rii’i'l do ' I’P. a *’ax often pt-,- cect.
'I ail be p i' I; on ;i'| income'; >f or over tire
th )U-' U)d d" O'. 'I'ld :':a *11 >U!*ind
do *5rs. a' ‘M s of ; wel ve i-.rni a hj-.|i ’/er cc-'it.
■5: ad i»e pa' ■; ani r.n irn-orpc*: of or ••vr’r
tii.)ii'.-jni] d.)ll.!r'. a t:ix of rif''-ea v>er
•= n*. pliai' be v ,!
n. "'an i C' rpi a': if srii.. ; 1
't 'lic anti'u'.; carrsi!''*-'. sc'
ierd rMui ’. -cr''e,l I’ai’P, tt>
‘dioi' J ;r of ti i? C'-.)ut’'d--r»
-ii /idend : i cn p-iid :■> the s
It -to.'k
■ ei Ve i'i!;
ii'. wf -'ane, w....' .' !,:i
>1!^ n ‘irhe in kin;i. mi
rv m.'iI keta d%' co-.i.l
i.i »he .*er*ri».n in wine
-,i.t :....
I 1 *' « ■ ;i i.\
•M 0.“ O i'
tl'.ev ;’.r*» ' •
ered. and tin* corsuo in -iicii'U.f’iNer as !ier*
lute.-l^re jrov: fed. wi’iru 'wo m.urris from
!()- ri'iie tlo'V 'ijive been e?tioi3‘- | a* afc
s,- d. at s.ime depot !ioT '111*1 e rii-;n ^ >,i
: ti’om tlje place of pvodnctiou. .in I if nor lie '
jli^ored bv ttiat time, in b'.i-b order. h«; *
lot be e^nmate i part o‘ hi.-inc .;ue tbr li-^hle to pi.v Hftr per ,-ent. mor-; - . . , ,
he nnrnoses ot'thU aer A.1! Mi'i-onv »;h.li I.i...-' 1 r . ‘j 1 r.-asurj sQall rrucsed to coiltci. ifi saia
in. puIpo^*^,o| .AM (M I.•'OIJ^ bHai) I tf ic ('htiniated v;;!ne of tne ixrtit>n a- / 1 ■ * . • ■
■ ■ ■ ■ ' , di5vric:% vi lOCdiiiies tiie money talus ot s«tia aru-
.ther.«;:r.-o wliatever. ! ! .[...A.:.:.,..,. ..:i.-4. c..::. : \u bp.v.li a ia a^cid eMiuiato ana n«t re4au'C^ la
injcs-
c ifii
' . ‘ divi-
I- ■ ii i !o ’rie
tt\, av: 1 .lie
cki' ■' ier siial
ve ; !i an esti
liis denvcd tr >m a
niid in l^in-'' 1
iilll ^ ‘ir' f ■' ! pre»'Cibed; h ro\ ided, the ijuv- ■ miiiJ. ^na s«id money srn*ixofc aueon tae tisi
IihII state tiU j,'Os.s eininent ghall b« bound to furnish to J
dxy 01 Jucjuar^' ib tucb auU uvery ytiai', aa^ »d
.-u.nint ot their receipts a. ludividualb or producer sacks tor the delivery of s^uc.i arti- j .'«.ii!*cieu soon tftcre^iier ^is.pra.tituD.a.
•nenib.-^rs ot ;i tirm or p^yfiiersbip, and also, | eles of graiu as require to be pnt in sacks I 14. Ir.at tue esumsttes of incomes aud proAfa,
ite particn. irly each item tor which a de-j for truuHportation, and shall allow to the pro- oilier thaa tno.^e ^j^iyabie, in iina, aoa the sww
iction irt to tie ina le i!id the amount tj be ; dncer of molasses the cost of the barrels c«n-
:|;-i!(»';ecr- r
\
' .r
'V.
aac
' r^-;:
.►1
'H,‘' oade
■ii and fM.-
11 I )•;
aiH'e;,,
io»»'I
^ i
d ' •! f i p. I •- •! . if
’ o I Oi .
. o-!,idiiii( halls re’itcd 01
y f'i’ troiieerts or theatrical
"op-esei.tHtion-. shaM be ro;;;-ir(ieI as a the
11 iUCN>, or i)p(ju
d - >y jUv;i--;ai or
eKecutivw otUcers, or l>y perttoiial rt*preseu-
tatiTcH, guanbauo or committeoH.
111. \N liolcsale deaiers in liqu-jrs d any
and every ric.scrijaion, incliidiupr distilled
spirila, lermeiiied hquors, and wiuen *>f all
arre an
o*,-* !.n-
thi
K.tcb circus fha!l pay
doibirt,, and a tux of teir dol
lar« toi v.acb «f\bibition, wbicli tax shall be
paid by the matiaj^or thereof, Ev«ry build
!U^, tent (»r >".pacc, or are?., where feats of
hoi-semansiiip >r ac.obatic npf»rLs are ex-
hif)ited fchaH bt; re^rardefi ah jt circus «iidei
kLudb, Rtjail pay l\vo iiundre«l dollars, and i f,hi« act. Ju^^glerg and other persons ex-
Mve per ceulum on the iirosjj amouiii ol ; hibitin^ show's shall pav tifty dollars.
jiCi^on, uthc.r than lin- , iv'ery pfrH»n who perforuis bv sleight ot
hand shall be reiranled a? a jn^i'^rler under
auie6 made, h^e
diBtillor or brewer, wi.o ^hall sell or olier
for sale any siicti li(juors or wines, iu t^uau
tilie.-^ot iw ii'etljaii tiiroc-gallons at onetime,
to li*e Bunic i>ur> iiascr, sfiall be regarded
.a wuolwf-aic ;eaiL-r m li jiiors witliiu flu?
nieaijiij^oi iiiio ,icL. A ii pe.rhons, vvho siial.
Rell or oiler ior baii,', any sncn liquors, or
wine.', Ill quantiti'ic;. les> titan three ^alioiie
this act; Pro .'ided, lhat no registry made
lU one State shall be held to authorize ex*
tiil/it'OMH in another State; aad but ono re-
:,-'f-t;y -Indl be rcqnire'l under rfus i^ct to
I u, »i-izc e\h.bitin any one 'State.
I XV^I. Co,'.dine; alleys and !)illiHrd room#
s.i all |.»ay fortv doilaru for ear(! alley or bil
at one l.uk‘ to the same pei-:.n, shall be i iiard table re-istercd. which tax aball be
re^arucd ac retail deairra ui ii.iuurs.
IV. li.cLail u^alertj in liquor, iiicludiur
dlBtilletl b]>iritii, termented lic^uora and winc^
ot every’ debcriptioii, shall pay (»ne hundred
dollars, and ten per centum oil the gross
amount of all sales mad«.
V. lietail dealers shall pay fiifty doiiars
And two and a halt per centum oii tiie gross
amount of bales made. Every person whose
buiiineists or occupatiuu it is to sell or otier
to bell groceries or any goods, wares, uier-
ciJkudize or other things of foitiign or do-
luebiic productiou, iu lesci quantities than a
w'bole original piece or ]>ackage at uue tiiae,
U/ the Bauic pet>on, (uoL including wiuea^
»ii li |uo*p,) shall be regard»»«i
• -tr tbiR liT.tj
/« • »'
paid by the ow'ner thereof. Every place or
building where bowls are thrown or billiarde
piaye^ and open to the public, with or
without })rice, afjall be regarded as a bowl
ing alley or billiard room respectively an-
der this act.
XVII. Livery gtsible keepers shall pav
tifly dollars. Any person whose occupatioia
or business is to keep horses for hire or to
let ahall bo regarded as a livery atable keep
er under this act.
XVIII. Cattle brokers shall pay the sum
of tifty dollars, and two and a half per cen
tum on the gross amount of sales mad0.
Any person wlioae businoss it is to bay and
Bell and deal in cattle, horses, hogs or aho«p
' laii I-ht er)n«jdo.^ p wttla brek«r, ’
. Miereupon as rtfoi'>-a'd. a.id in o.
111* tii-.*reof shall pay a penaltv ia doa *iv
iic ..rnoM'it of the tax
Sk' 7 Tiiat upon tlje. ^.nl*ri*s -jf a!’ i-
tr!**d ]>^rs'^tn^ serving in anv c**.;».*'• *. fi:p-
fivor, except upoa salaries i>f per;,i>!js 01 ■ it
military or nav^d ?arvice, thar© shall o.,
levied .and col1ert»d p. tax of o«e per centum
01 th«? gicss aniouut of «u'.4 sylary, w'-ieu } ^'a:d
oof exceodi-i,? fifteen h'.JNdr»d d ;n
‘wo per centum upoa all excess over ibaf
amount, to b« levied ami collected at the
end of each year, ia tba manner prescribed
tor other taxe* cnu’flsrated in thi* Act;
Provid«tl, Th-Al no ^axes slisll be imposed »y
vii tue of thi.? Act on tba salary Jf any per-
sotj receiving a salary ii«t eiceedinvr t,$,e
tkousand dollars par aNUum, or at a like
.ratu for another period of tiincji, longue or
shorter.
Shrt.!. That the Secretary of the Treaan-
IV shall cause to be jisfessed and ascertain
ed, on the first of January next, or m 4,&n
thereatter as practicable, the income and
profits derived by each person, j«int #t-x!r
compaay aud corporation from ^very accM
pation, employment «r bHsintss, whether
registered or lot, iu whick they may have
been engaged aiid from every inrestri»«ut
of labor, skill, property or taoaey, aud the
incowo and promts derived from any source
whattver, except salaries, during the calea-
dar year pracediai; tko firat day of Jama-
ry next, aad the said incoma and protits
ahall be ascartaiued, aactsaed and taxed iu
the manner berainafter prescribad.
I. If the iwcome derived from the rents
of boiwea, land>4, taaeaaenta, »aanafactiiriiig
or Hainiiig establishments, fixlares and ma
chinery, mills, springs of salt «r oil, or veioR
ot coal, iron or other mineral*, there shall be
deducted frotn the groae amount of the an-
naalrentasurasufficient for the necessary au-
uaal repairs, not exe«eding tea per centum
• lu
i. -!:u'icd for it; rrovnled^ That the income j taiu ng the sarn'i. The saiVcetrnTaVrioal
! I'i p tp up. ti wii.r 4 tne above, tax is to | be. conclusive evidence of the amount in m.e
!nij.o;'e.l .,h^iil no. br^ dee ned f. include j „ey, of tax due bv the producer to tb,^ a-^v
he !»! ' ■- ■ - . ^ ! . )_• J . ' ... •
;s hcryi
1,1 V I-
^a hich ate taxea in ki’iu, j ernment, and the collector is hereby autho-
■i;i f i '.le-cribcd. I rn'idoI turtuer, , rfsed to procecd to collect the same bv i>ni-
CH'C ’■pe ;>:iun:-il ear:;M3g« fd said
>: : c._.,tjp:i!r:js :ind (Corporations set
:p-.1 ‘ .ki' "- -ai l.shull jfive.a proiitof more
, .C. »\r :rify
!i tlicir can»"'.! «roc.k paid iu, oue-oigUtb oi
(I n-t set ftj'isrt sh.1,1! be ]>uid a‘j a tax
I '- tiio collecf ir ^i'o'-.id, and in said
i u ii S I hoi .-ij.Hi'i sliaii ti^iv'e a prodt ot more
th.in twenty per cen(. on fbeir capital s:ock
paid in, oue-Hixtii thereof shall be reserved
and paid as aforesaid. The tat Levied iu
fnis section sbnl! ’le col!*irted on tke drat
day of Jauuary eusuing.
9. That if the SHPessor shnll be diseatisMed
with the statement or estimate of income
and profit derived from any source what
ever, other than pro«luctftin kind, which the
t.-ix payer is required to render, or with any
deduction cl.iimed by said tax payer, keshall
select on«j disinterested citizen of the vicio-
iu^ u w'arraut of distress from his oilice. io.j-
der His signatare, in the nature of a wrir oi
^/f'V? aud by virtue of the .same t,:
ur tills lur tlie amouut of tue speciBo taa
cn ocuuputioiiK, eupiu^ luekitM, bu-'^iaesj aua pro M*
Motm, and ot titxcs oD gross saies, snail «■-».* cr*
'■’i by tuic Micsbor lu lue ooilector oi tue ais:ii«i,
wiio hiiHil give aim a leccip' ior laesdme, i*u«
tviid asjstdsoc siiiiii tiie hia receipt witu liie
! tox coiiectui' ot tiio 6taie, and tne ooliectt.>r ui tL#
I i!«'rict, h'jidiiig saiu uauiuates, 0tttlcmcat« or hiii*>
j i pi'uc i/il lu cuiioci iix4i baiu^ troui tae tti
V 'i *1" i'Pii*- li n- I * .i 11 1 ■ 1 P'V ‘ tii.' aioocy CfitXo cvlloctcc* i^aaii
premises oJ the taX pav«r, or e ■ v‘j-.*rc
loiijinjf to him, or so f«aca thcsr-or nit
be ijecc.-';s,irv ti.r tf,i p n i^.fsv^ .f pav:‘i^ ;.'t
tHX, and I ;jC ad !i’i'n ! ii • y v'it. .^.^or'e- : . -. if;... pcjrdou who, as trustee, g#**’'
ifc«.id .iM-j e.>^^,s; ftuil s iid s tie siirdj |=.i. fitor, cur^t'jr or eomaiittee, exeoitor ji iii-
111 the luaimer and torm and al'er tbfiiot:ce i jr jtj> a^euc, attoraey in iact, #r ia#-
required t*y tiie law*, of the ^ev*i al S;ates | ‘ ■*-*j pcrsoa or pcriioaa, whetber roniuiiig ia
for Judicial ^aies yt personal property, an l j i3t;*tea yr uyt, aud ev«ry recciT>rf
the said warrant of distress tnav be executed ‘ c .a-aei’ry, c.crk, Tegister or otbcv oth.er ot »aj
by the tax collector or any deputy by him U’ ^usweraule for tuc doicig ol ail
appointed tor that purpose, and the deputv thmgi a-, shuil be rc4aired
#xecutiug the warrant shall be eutitled to t.be ' i'~>ne ui oruer to tiie a^seseuaent ol tun aa/n-
sanie fees as are allowed iu the respective 'property, pr.>ductd aud mcynio aa.ior tlifir
States to sheriffs executing writs fieri fa
cias, said fees to be paid as costs Hr the'tax
payer. Provided, that iu all cases whore the
pvui’.:a by i.uo t-'jiuu.iies, staleiucuti* or uiiis
.i.i, aoio^icU oy iuibtosyi to tue diBti'ic; cjlicv.x
,• aj\>: -..itd.
aSR, » ret,re„ the tax payer «e-] ^
lect anl the tvvn tbus elected shall | .ewmeat of the cropT, ind the value of the
call in a third, wlio shall in vestigate aad de-
torinine the fac:s iu reference to (>aid esti-
tnaui aud deduclious, and ti.x the anaonnt of
incornc and profit* on which the tax payer
shail ije assessed, and a certiticat# signed
by a majority of the referees shall bec>nclu-
sive as to the amount of incoiae aud profit*
ofi which the tax payer shall be assessed:
Provided, That if any persoH shall fail or re
fuse to render Jhe statetsent or ©stimate
aforesaid, or shall fail or refuse to select a
refer«o zb aioresaid, the assessor shall select
three refereas, who shall fix tho acno«at of
income and profits on which the tax payer
shall be asse-ssotl from the best evidence tnev
can obtain, and a cortiticate sigae i by a ma
jority ot said retefees siiall bo conclusive on
the tax payer; And provided fartuer, That
in an^ case submitted to refereeia, if they or
Cuiitrol auu the payuieut of taxc'^ theicoa, afiJ
.^ilaii iis iuueiuuiucd agamst ail and every per»oD
•oi aii payuicuuj uu auuuuat of tUe taxe-> tieicia
ijpcoified, aad .suali be respoasibie for ail tax«*
due from the esUiiejj, iuc.jius moiiey, of pr-.:^ettj
lu thair |[>ta-5.,*i.siuu or auder tbeir coutroi.
16. Tae luoume aud moneys of hospitals, a.^ys
(auis, tfhurcfics, bCiivniis aod coilejjcd saaii
■'xr-mpt iroui luxation uuder t»i« provisiuas ol
«n a»id wi, «eept thAt r«Bt derifitd » of thtm Bbmll ftni itad
portion tJiereot to which the governnaent is
eutitled, aowther assessment shall be tiecea
sary; but tho estima*‘e agreed on shall be ro-
duced to writing aad signed by the as.*ie.ssor |
and tax payer, and have the .-sarne fbrr? and * * TKat tb« Seereta.:-y of tha Treasury be, au‘i
effect as the aaftesstacat and o»«ii*«.ate of dir«-1 uerei>y aatitjnzed, to maike all ruirf#
interested freeholder* tiercinbet'orfs hoeut'on- {'‘^^•‘•acioa.-* lo lae operafioti of taia aoi,
ed, and tw® c*piea of *;ueb aisa.=s«33«nt aud !' ‘ u;re-,vitii.
estimate thns agreed :>a aud si);nud aa
said shall be made, aad oue delivered to tii.*
producar and the oth^ir to tho coiiect»,r; An i
provided farther, that taie asse'^or is herebv
auth»>rised to at!minister t»irhs to tiie tax;
payer.^ aud to witues»es in rctjtrd tu >t:U' -
tern of tiie e^'rimatci tiereiH req^iK.-.j r., b' ' ;l, ir. • ,i. ouuoti, t.jujw
tnadti. Artd provided iurttier, ar i>;;i .-.e-ric il- r,». prodaoLN iic ^rjv.,u jl ^.-.1^ year oroue;a
tural produce in kind is p?iid i'or taxrt.**, if la^ w r IS’A*. 01 ji-* tiou
pajment be made by a toiiant who is boua^ ' ''•’-•.i a»., »« ’.ad d'ir «** j ^ for
to pay hia rent in kind, the tet>tb part of said i pre«=ent >»/,'
te kixwi ahiU to« p«id ia Wy i Aj*3ca'» *»
's. I ill"
PI J.;
a .lu i c i.
, .lit »c la loicc lor t'ffo yearii a 'f
;.ac y;‘Ai‘, aod I.n.C UlXcS
i 1). a (!c-_ jcui' .sii.tii >y
V J. i U j'c^r ill '
■ id
• luaer a ia I j;'u nci .i.i ^ - :w-j '•!, uaa i jr
( 1 Hiuc W t -VO J 'i ii.l j-» > biiirt .10L >'1-
‘-.•ac'' r-'pc iioa; i-'r.ji/i .i>^a Llit‘ tax ,ei uaval siu*
jtaer a;'rivja:.a-
.»t? vi iuto iix^ ui v.^'6 * o—i- ucfai #
• ft . . CT’ iOU.;i, UOB'fter, Itlr ^••cr c.-;. "» l»
' I.J, i:i- •■'..I, .a._) .ji ri r . a.*-Ui .i ^ju.i
e 1 lOl llliU ta Cia.L-C. or use kl-
i. i» r uiSfd lu ikiad, or any t^i taeja, to 6>c r#oeiTe4
il c-;'iait4 a.strmta or locaati^s, then ibe Ibecreia-
«rt;cp!( ti*.Kc ikreu|jh tb» p»j2i:a$rf
tax s lu kind u'avu (cea leceivai at tii« df- a* •
afortiaid, thtj nhMii b« (iutn'bat«u « tae a^'ia
oi' tue J'erreiaiy ot ru»i i'rea^ury, if ta«y
of cait'ja, wyi.1 or looacco, or il tbey bt »ai.a».«
tor tOrage or sabsis ene«i to fiaefa pla aa ta«i 11 iial
ajautier ah t‘j« atcreiary ol ^Var m\-y pr**enin
.1 -.1 tlie ir^eci\ Lury of War iiud toatt tiM
a.l >; .1. ac - uuii m ktiQ kUU4t*ic lar
- ao^. leuic iia Dcrn or’ur. ' t>«
; I - ; it; ■ «licit i» on U'l^ I’iincf
_ •) 1 s-. , Ic. int»« pui4.s.lia
i-.iu.'o at tu Ue s-jia, lu »»cn iAiHnOcr u 11#
;!J«V jjJ t-jCi'liJy, aUU C!it {.-lOCCj-;:- O!
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