lint
—wgaiaiitKTmm'irMi n^*
The r#nf»‘d«‘ralr Tai l^aw.
8Kr 1. Til »t hIi?)!! H» levied an(^
Co|.**ctt‘'l iifxMi tl|i> v iliK* ot'J»11 H^vrtl utort's.
wilr, '.viii«*r' liii'i 8i>irir*i»n?s Iim'I'*’’''. t*Uaci-"
iii;unit’)4 -fiii'-' t >T’ nnMi )nnt‘H-*^ii»'«*l. ••*ti«>n.
Wo il. {IdMf. 'iTifir. >>!>] ;» r’, 1 I
. r>Hu-r :i:T! ’'‘'ilt.ir!\r projlticr-^. lieM .->r wvrM«i
on tlic ii;o' of Ju!v ijftt EHflf
8arv tor trtinilv cuiisniMption f'»f* iin/*x
[*trti.)it if tUt‘ vf‘ar
or pr.i(.|iu;rion of* v v#‘:y j>rect'*iin£j
tke Tt*ar 1 *88. a ts\ »f’ ppf ceuf.: *d«^ >11 i*i'
m©n*vj;, \ ur otWr curr^ucf un
•lulv
ue\t. and »>n tlie v i>lu-“ cl' nil credits #u wksich
the hys lu^t heeu vwufd
!>v riu’. pi'r-.’*!!. rsl«ip «*r ctrp»#i
the* l^^ 'ii*,' ^r'.l iiU- upit. iinW M»t f-»3 iilovcd
iu H b”*i:rus;». income df'rirf'd 1’r»m wrkic'h
i? ti».\(*d nuder the pn*Tisior»i* ©t’ fb’^ act.
there hhall l(* levied awi (•►*llrcte«l » t;*x of
>we per cent.: Pr.tviWed, Thiit- all HiHrrevf
owned, held, or dofw^^itod l*e%ond the luwitf'
of the Con/i'dersite 8trtte». whull b« vHluf-d
at thfv cm rent rate of t'^ctiuns^r if! Cwntrd
erate Treaj>urv n:>tcp, «nd lhv« PAi’d tux shall
Ue assessed cn the tir^t dnv of Jiilv neit'or
as
and he
(Sr a." .^oon thereafti-r :is may \>e pract'u'^iVile.
2. Everv person enr;4jjcd or i»teudiii5J tu
eiijjage in anv husiuess naraed in the tifth
section i»f this ^-t, nhall. withie liixtv dav«
after the fiassitoje of ti'iis act, ar at th« tim«
h^worer, Th*t »nr morhanw, w*io iVdl weH j
onl^’ the* !wv>dnc^» «i tnp itbor *f
iiid hi« fi^milv, i«ha11 W px^m•t from j
rlii» tnT.
VI Wlioh''‘(!** '^hafl >»*▼ tw-* uiiy
• li'e J Jv/ItiJ j i;id uv.> hhJ ^ utr cch-
rutij 0'« tht‘ »r»* a u ♦iiwf »f aI!
Kver^ jjer!*on. vyh#*«* *r «c*cafati«^i
ir is f« sell jr offer f-% »;ll ^rocs^rict, or hbt
;Xo-»ds, war*^ i>r m •rchun^ii'^'. o': toie’-ru «ir
dom«*.stie pr.*d\iftiou. hv y*''?'"
nal uac^a^t" >r nt #He titu* t‘#
th
xnr. Mi B«v^rt »WftU f^r t^p
inm *f.«t'tT ^^lla:4. »»a prw'c.entaw* fru
♦ liV> •s'^ awi*«i«t c-f Ab* i»»'r-
■fun if i*
•if *§Wr t'#r ia w*' »:♦? *r »i’*^rwi^p
rht S’*'!* •f *'■ •*••>. U«*
1^ a*'i
ir ;• t4 »ik* »*4 •rJK
•r •I’cr t«r •ale, hr«»«, ciiall a
b;jkar angler tlii* »«t
I I kU»Ll *»v ^,*IUr» aud
t'y-'t * UhU‘ c^nt •• tb« |fr*66 t*'«a.
.^.... I l»v p^riie*. •» •“'^'
»r m»lt a« a j allins'•«y#«ri#Ji«*l*. U»k« iie»*-
wUoleBalf .ir iler u.Mrr rhi» ar1;-i>at. haTiMg j i»xw»*r* 1* tU« fl..«t««l9r^»
rc-ist^red wL-!r^J« «J*ah r. .^.'h 1 .r 4ra«tt. .-11. #r
uor^-« mav -iU-.s- II as af^>>sai4... a r^ralU.r. | to .*11 at *[ *•‘’••■7^
V 11 pMNMihrokcrs shall i>a» twu hutiJrr-^ | rii^^itir-!,. trsrplis? wtr*K »l«r»
F>orv prT^MH, wh^>,r *r »- i* ft** .trf^t. «r Tbr#a*:h 4
it ;.■» to t«.kp or ri-caiv*. Hr
«'f pledge, farfjr or ex'-ha»^t, anf
^rares or uictfhandize, or any kiHd of p^r
^ioufll pro|M*rtv Wijal^'V»;r, toi the rejJa^»H*nf
ftr 'iCMu ilv fjf rrt uiev Icwt tbeir^n, #liall be
dewiaed a pawHijrukcr ande,r rhis c*ct.
VIII. I)i-*MlU-rs ^bitll p:iT r\vu bMndrpd
di’llars*. and ;i!-o tweTtv per i-eatniu ^
»iOon thereafter as nTav Wu pvaotieable, -;£^f)^•»aIuOllMt ot uU HHlen jnade. i-Terv >»pr-
d he collected on tiu- 1st dav of (>i:t'r next, ^on or •-• p^*: tner-’tip, who d>ri'» or s*4;*nu
facnircs suirit'vus iiiiuor*; tor *h1«», an;*'! b»
t- place ia tk>* «r tbr^ajh 4
p,irti *f the ■• dUHtrt. wnall b« t^crci^d a prd
•^l^r un^ir tm. a*i: rrd?i«ir«l: Thai j#oi!-
dler wht» .die. »>r»ffcr. t»»«-ll, )ir_v ge**dfc, f#r
f*ij;H t«r £>7 «a« «r ^i-i^in.-J.l
wioce. *r packajrp.s n,r ©ne ti»i*, n^d t» thn
pert-vH «r per^o^. as afer*»a'*^. *»ftl>
Ma» on. UuHdrcd dollar*, aasi two a
iialT i*^,at. on the gros. talfs; ard »iv
Mcr.^u nhm w#dd!cs )«*▼*!rr .hail par fiTy
drt'lar»i, AP.U iifo »nd n kalf par eeald« vn
the •■rt'iis *ia'a» Tut t«i unwa pcMdlt^i'a
fran. boflifvj s^alj f© a tie4»ct4#n
not *xc^«^i«*£ §T«i par oaHtnns far’aokiBal
ri“P»ir.«;.
11 If ti^t bp d^iirr^ froun anr
twrtuafiActai i«5 «r iMia'^r buoi^e.a, tUerc
ni».*11 1>» dftiiur.te'i tV*** *ta«* value ot^
1.(10 P!#4urt« #f tb# Vear: lir.t, t!i« rest *t
fur ^utaltli*:!*aaJ iitarei?. if actnally
rc»*tei andi nnt mwnfti Wy tha parsoa pr®*e-
(‘fctiwr tWa »usin^^'.; «r«aa^. tha dt the
l*»«»r j»ct*allT bireai a*d pai^ far; tbiri, th«
• ctiiftl cant af tkia ra* laateiial pHrcha^ed
*nd M.^asfacifliaa..
ni. If tha in(v>M3a ^a d^riraW tram navi
•atiaj aatcrpriiie.. thflria ^ha1l ba alA^actrU
i'l AW 1 b i^r^w tarsiag.. incluiii'in th» valaa
of fir'ifH;* aa .Uip»fa hr thr parjoa
v,in«!H}; ti«a »^.**«1, t’aa loir* at iht bs»i*t «*r
if artar tiia pet.t»n rafitiiug
rK'C saajc. or if awsed b/ 'nir» a r^a*»*nabl>
;vll» vanp* f^!* th« '(Tearaa4l tcir #t t!a;» aiame,
!iot tixcee^ing 'e« j>t>r c^titonn par itiuani.
a’ld alto tuv c>i*-t of irtUHinjif lots bt.At; «r
vesfv*
IV.-Iftiia i.'»ctttic ho derivwd hr the tax
fr»»t» b^at pr ,s!»ir» bniltiing, ther#^
paver
that the stateweat »r eaUmate »>f incotoe and t tenant tb« «ovemm'M»t "a a-d fcr tl-.'>ta,T
prulitB rendarad by the tax payer d«es Ti9i of thn le»8*>r wn sniU r(v^t, rvitl tho receipt v»t
contain Kr»^ro th;*ii four-Kfths of tim true'nsui ; the 5f»veruu»€it ofiicer shall relea&ethe let,:-or
real aturtuat of his t.ixablc inctJiue ;ind ])roii t'‘, frotii all «blig;ij^*n tw include said rout m
then tM« tax payer, in ailditiou t* rhe inline I kind, in his stuteuieut incline, and aie-
tax on th«* trne aT«.»uat «f iiis iiu-.o'iif*. juid chargo the tenant t‘r»iu hu MBUck s»f hi.s rent
proiits a.c6rtaiaei s.n-i asecsseJ by the re- j to tho lesfa«r.
fereeft, skall pay tea per Centura t»n the, 12. That every farmer, plauter, «r fjrazier hkaU
Hm*UBt af baid i'ncotae tax, and the assessor': exhibit t® the afl*eB.or, on or about the 1st ot
shall be eutitl^^’j \o one tiflh »f said additional 1 Mar>h, eighteen hundred aud sixtv-tour, an ac-
tea por ei-tttHii. «ver aft-i aU«ve hU other tV e. ; cou.t of all the h^gs he may huve .luu^htered
an« alU^.acet- A .d pr«^ided further, Tiiut! «_>««« tj>e j^.ge of this u«t uud helarc tnui time;
the a^»ew»r *-av admiQiater oath^ to rofire*^, ^ 'ie^.vcr, ^t th-.s e^uui-ae to th« j,u. 14uur-
lue a»»e»M»r a.a^ a , i .^>t«riaiuter hareinitfter mcntioDod by the a;-hea:;«r
the tax payar, arjd *nr wi .»eh:? k o e » - ^ piauter or jrazitir sh^ll udivfr
retereen, ia regard t** >iaid esti.n^i t., HiM an v , etjuivuleal f*i y.* tcath *t th^ .saoie in cured bu
d»^ducti«»u claiwad, »r an » tuc^ la 1*^ . eyii, at th« rate uf sixty pounds ufhacva tu (he ui.e
therctw, in »uch toria ?ie the Se(*r«tut y o. r ie | weight »f p^rk. Tie-it un the ilr;-i ot
Trcasarv naav pro^friUc. * N'jvetahrr u-xi, -inJ oach year ^c.-
10. ()u all prwlste «iadc t)v a:ty ' tiTJitc siiall be umdc, »s ber?iubelare prokiJed, «1
]»art«er4ihip *>r c©rp€»i at i«»i Junuhf fue y'*;ir ■ the vit!u« of ail ue*t cattle, hor«>es, uiulcs, noi u^.t:'i
vii'htetu hundred aiid ^ixty tv.'.1, bv the [Mjr-: i»i eu'.tivutl;>R, .iid a?aes, o?fQcd by each per-
cha'% wilhia tiia (,’wufederate States a‘id .■=?.]:•, ^ 1 ia the ’oufesiera»* Sttten, and hl>oc sucu v^iue
liuritt'*- the .aid ve»tr, «f anv flour. c«>rn. b;t- tli*? said owacrs atmll be taxed yjt pcf cent., to b«
con pork uatf, har. rice. stlt. in-!, ^r ‘lie \>Motn w befoie ih. hrsS daj of Junuai^ bcxt
n.aniitacture^ uf iraw, .s«-ar. mola e:>..uing. If tfee g.uz.or, or pkuter, or htrmer
snah hav6 sjlti (j-’eres &uic« the 01 ri.is act,
*-*f cant, butter, woolen oho^rt, b*# «t-.
©f be^inniijj? business, and fc»a the ti!sl *lay ' and two d^llar* per jjallon «>» all spirit* du
Jannarv in eiiclj vear thereafter, register
with th« !’ r-et •.•!lt*ct-'^r. in ^‘•ich f'irni a*
the c-im: ■■ *f taxes* shall ?»i ',^eribo,
a trne account of tlie narnn and resideMCM
each per--"), tiiui, -ir corporatin*i |
or interc'^red fn ^oe hij-ire-is, »*-ith^i. etat»‘
rtient of rne tnnc - a’:ti the pluce
and manner in wlti*;!! t’ue sansv te be
diicted; and of all other facr^t to as
certain tne amount of tax upon ^ucti bu-»; I
ness for the pai>r or tiie future, accoidiagto
d-ewed a distiller UMd«r this act; Provided, ! .hnll i»e dfnwed a tax wp*» la* pe!.;>ir.'.
hwwevei. 'I'har di«tilUr>i of fruit, f«r ninety ' pri*i!e^#. t© .^aid by aarh iai»id«!ii cn
daT5 e*r leeS. shall pay ^ixty dollar*, and iilb* ; ji^ed ia the Uu*i^e.«, wiih»-ir re^jard
fiftv cent* per gallon oa the Hrst ten j»all*>n3, j plac« at which tha same i* eft?idn«ied
XXI. AT»«the.':ariM.hall pay fiftv dolls’-#,
tilled brvond that ^jnaufify. ^ tw«» and a half per centum on th^
IX. i^p^wers sh-riii pav •■'Pit? hundred drl-j^awH'HiU ef s.n!'*s made hvcrj* pori.-'»n
lars. s,nd 'wo r;;«1 i huif per centuii} on th*: keeps a ahop ’’r hnild'injc whera
aac'niit • ?'ah - tb-h ,n:oJ«. Krory pr ?ro compounded t*r prepared act.^'i'^ n^
R.iti VC h > uiaJniJaM ii.“v-s f.-r nenred lifcjU»>rs «f' ^'rescri t*ti»jn6 »*t phviicaH.. aad *«:d. kh."*
;>'!■ .. '!U‘ ‘>r deji'.-r:i>-inn fui' »ale fr«ui sia:t, be regarded as an ap»»rherarv andcr t>.-» .*.
vwi.'.iiv ..r !ti pan. tJltull be dfcaicd a brewer . XXll. Phs)tnjrraph»»r» .hail par rise hurv |
iiridf'- this Act. oftlftT d^^llari. nad tvr« and x half per -'eM-
X. ‘'Ji 'teU. iruife. tav«rn*i aad watia^ hou- ‘ tnm on tUe -;re». amrmntotk-Iei* mad«. Any
»fS shall be cla^'i’tied and rared aecoiding ;.f*r'^tn or p^riont who eeako tar .ale »hot-
ro fheTearK' re«tal, or if not rr’H;ed. aectivd- jfraph*. awbr^’lypes. datruwrreotype» *r pic*
i«»ll deda^tod fre'ii the "rw;-« recfcipt*^ j blanket* aud cotton c’oth.-, a lax w-f t\si- i>‘ i
yf «»fCn «Mi*>«a, iucludiuff the value ot thi? j oeut;i;Y^ ahull be levied a^d coliei-:ed. ') oc
-hip Tviien 1f« .«ed. if built tor hiuiieit, the
of the labor jLctn^liy hireJ i»-id paid by
. and th* pri*u*i cj»*t ot !iiat*iriai'^.
• i»ijrwUi4»i*a hiaa
y. If t’a* iar-»r«e be dwivod by the tax
n:iVf*r fr*:M the lale »f nierchiindise or any
■‘ther prH[-jert», real or per';eial, theie sh«ll
>'0 ded uMpJ fr>»«w the jrrt>«js amount ot isab’s,
■ Pt’t pr cost of the pi'^nerlv b^%ld, iuclud
iiiT »sr «*f tr>vHr.f>ortati‘»n, aalarios of
clertf driv ?i’r u:*id, aud the rent t>t buildinprR
ad prior to the lii.st day of No.'.rjbur, xhif.
«f rfach sul^s shall b*? c»;uuuicd tiis.-
ed a incoBiR, atter dedacticj^ tkcrctrouj ihe
acta:d'y p:iid for the purchase ot such b-jevc?, il
v»aid on tli« Jdrst dav ot Jul* u«v£:
That the tax by ihis aotaally purch*>:ed. lutd t-.c ?jtie
viol apply to prjrehnat*. afid ^aie.' MT-?de ..: .'•orn c«n‘ua»cti by them. Ths estiisate ot
the due c*i>nrsi» of th»» rej^ular I'etail biii ;je--> tbcne iterHs sbail be aade Id ca-* -ji ii:>njcfe-,Ma'.al
a?td shall not coutiauu beyond th« preicut i,„:.-,ye«a the a^^ciPjr and tax pujerliert-ia p.-^.
vear. - scribed m other f*ases of la.oias tni; aad o;j ea'.'li
11. Each farmer and planter in the Cmr- succf-ediug tirat day of 2Nf*Vf‘;nbfr, the b' tr.fs sold
fe.lerate ^tate?, at'ier re>ervinj; f«^r his a duri .-.r ‘.1-^ pr';c‘;din» twelve uiju?hs shall be e»ti-
use titty hiidUtlp of ^sweet pt>L*'^^ile^ and ti!’ -
hn!«hels of Irish petaioes, one (iunlved husn-
ols of the cDra, *r tittv hUoheia oi thti wheat.
the provision^ rtf this act. At the time vd’ ‘ to the C'fimateti v;.jl,:e i>f the yearly t '-nf-
6uch re^^iftiy, there tiball fce }>a’d to the col-1 h1 of the hU".f or property oceupied or ia-
lecto.- the srecilic tax for tije year* eiid'^/' *^euded to be occupied aa a he'fl, inH, tav
®n the next thirty-lir^t of Dece«iber, and t*ru or ehting: hoUf.e, &i toliosf*. to-wir. Ir.
such other as mav be due upou w*le» ^>r . ca^cs where the actual or et'i;«a‘cd reni
receipts in such business, at tht* tii«e •■>$
such re^i^try. a.' hciein provided; and ;i.e
collector ?h:iii _L:ive to thw verson niak^ j
8”ch re^ristry a Cf>p'- tbereof, with a receipt
.:.all am
fU.U ••:' i'.'
be $i
Conftuut.
u:;.' sri;ii
nil* tr. :^10.M(ir; or more, they ^h:t.
:he rir.-' c. •s>, .iri'i p.iv an .^nnv-u
'V); ■ 4-*:o e;«;»i reut »h;v’i
h'.-in tRev bhfi !
ie'.-
liiC
for the u.u.iunt of txx tLen paid.
3. Auy pel son talliug to uiake the rcj^’o
try, and to jiay the rax required by tho pre- fenr ■'h^Ui he 4^’_.
Ceding oecrit't:, ihall. in addition to ill other
taxes upon his bc.sipe^s imposed by thi*
azid p
av an s:i-
lUre? ei! jj!a«>. lewtal. pa>*er. or w «‘
rial, ov the action of lij^hl, khall b« re^jaracrr
ph*..t«tfraphpr under tk:. aet.
XXliI. Liwrer. ae»-jKlly i?i
orfcfice ahail pay fit’ty d-i;ar?. p» !
son wljiut! hsiiiness it i«, for few '>r tc^iu’d,
to pro>e»'Utf' or d#f’er,d -■»»! .«* a a?jy i 'rir‘
%.d hef-ard or »>ther jndicia' t l»»u e; i.v
C'owf 'dera c S^tnte*, or of un v S .* v" j; ' "
ftdvirc ill lYiati*n{ fo cassc-s 'i ’u i*'r.s , »-n i
inf? th^ieifi. nihall be trVirrr.ed bj a ia** ■*•.
empic^d ia *>iv ^u.iae *', if hired and av^j produced in tlie present vear. shail pay n»ia
owned b*' rim!‘»'lf tleliv>;r'to th« ('»»ntotieraie (i?»v.M'rtment,
VI. If inef’^i* S»o derived by the tax | the products of the preecnt year, ene t •• tf.
paror from anv other ocetipation, pri»l««*'*»n, j ,,f ibe wheat. C'»rn. oatt*, ryft, bntk wheal or
v'iiip'*TI'jicnt or busiaes., there be de- ric«. sweet and Iri-^h potatoes, and ot i
dncvc** fvo'« h« gro.^ MiaoHnt ot tees, coui-
’5iiuu \^d Laxed ia -he same manu-.r
i;> Tii»t ihe Seeretnry «l Vv'ar iSitu aivijfe cL?
i'ji vise of th»s cjuarteriiia'fer’s deparuuen* int© two
li. uvjhes.—tine, Qer*iB d.-aoajl«atcd poM tjUjirter-
a-.. wur«. for iCe esilf^iifsa ot tue aracl'« piini lor
i-;x :6 la anii ik« othir for di?trifc;ailou tg
tn*^; propKi p’jintfi fcr supplying the aiuiy, for
dfbveriti^ ci»ttou awd tobacco to ti« a-etit» of ;a»>
i'^Ci'rett'rv of th'- Trt.^',ar_j. Tbs tax a54c.iaor sfeaii
truHhfer tbe ea iruate of artjcies aus trfUis tavk
p*.rso.a, isy w j of u t-iX ib kjud, to tiie «iuiy »u-
. lions * p'.#"! :juartcrKia»'’»*r, takiug IrwtL tlj* aa;a
cured hav aud fodder; aHo. o«o tC’ith of
pen.a’ion. nrrtita, earni'tjpf*, or conaiiii«isions, | ^u^ar, nBola‘*es made at cau%, cottou,'wool
the saUrie* of eUrkt aetu»tlly paid, and the: and tobacco; the cotton ginned anti packed
rewr of ih« ofcrr. ©r wther buildm" Utid in } in come secare nia?iner, and t.obuccoatr yp^^d ,j4r.rter:i.-‘^ cr z rfcceipt ivhicW bhall le lsle*t au> a
tt>e bt»^i-jfcjin. if hired and net owned by I packed in b*.xe^, t'> be deli vei> .i h. \ with the ckicf cwikcttir ia settling h;s
hiTr,,'-\\\ ;ho C9k' of la.bor aetnally paid and ' yp or before tki# tirsl dav of Marr h in iht av . ioid a coj.y of t!»is receipt shall be I'ur-
not ijwned %v hira*rlt and the co^t of ih;i- j next vt_ar. i'.ach farmer »»r i-'a'tr-.-i’. aiii-.' >' I' yi tj :he cV. .; o-3ili'utor to the Kudit$r tif!-
■ ® h***" tnffi ma'’hinerv purcHa^'Cd tor j rc^ervin^ tw«»ntv hu%htda or baun
‘ 1- r.f h'S or to be cob verted
fAt. to>i.e o’,;,tr t'**r?f. in th? c*Uir.-eof n;* Hiifi-
RU! ia oa-e of mutual- inowraijce
out Hot more than ^we^i'v
foi- kit! owii u®?*. ^H.ili ;*“'isvr *0
crate Uo.-err:men’, tor \V- us-. -ri
^:rpan,>.. a- amount m lo.^r-. wa o , i^e peas, k.ea«« ano -rv,m:j pe.> ..*n«u -o The post qaartua.u.;cr .aa. be
-:rm our r.g rhe vear. Th« ihcom* de-^ anvi gstbered- by hif. dunn^^ .tu^ pt-eNt P;«ble fei the safe cuM^ay el th.t ailicle. p.aceu lu
•d !Vi r»i .4II riher rource4 ehn'.i b^^uoject ^ yvar. Aa boon ae the at..rr-a;d civps art aecoaa.i for the i») sUow-
io dt,..!;ci:.>a vrhitti;\er. Nor shall t»jr ready for market, the r...^ .'^er-01. iR p.jper acductiont. lr«in uoavuida-
amount 0/ lo«.6^i wa t, ^ it,- i,eas. beam and ^rv,:nd
rvh.
tcntT t
i 0«U 'eft
^ 1':'? ^Uar;ciiaakift;r’a acctiuni a.-i a caarjje
■ MiOi. l«i' post quartevfiiiister receiving
C'le -isfiii. .t», g'Cu'! C'dleti fiom tiit jx-p&^i-r the
ui ,".t' iTP.ich iL spf'wiHfcs, aua wiiica at i-s p'finft
. ) j **- jitJ deiiVcr &>: a ta.x lo the i_’?ji-Uviat9
act, pay ioublc tlie amount »f tbe specitic
tax on si;eh bnsine'is. and a*1ike sum t'»r
every thirtv day^ of bu k failure
4. hxcepl where herein otherwise prt-
■^o, af:d ti»an wiihiM iHe meaning of !« » a
thov ohiill co:i^;.ru‘e 'he tlii:^l clt*#. a*«d pu'.'
,iu anii'.ial rii-n - f V is> 'asu* where .aid
reiit aha l be nud le>-. tlun
they ihfli' OHTi-t’rn‘e the t’rturth cIa>K. and
pay ^n armaal sn;ii of and in ca-rr
w.^ere said rcj;t nliall be l'*.'^ than |;l,C'0O.
vided, tiierc shcill b«? a ieparate registry tbev ^ball (■•.tn-'iitnte the nrh clas;.. and j>y.'
and tax f>i each bugiiieH^ raieutioned in the an annual ^>101 of Mvery pla»‘e where
fifth feectioti .•{ this act, and for each place food and lod^.n-.^*. *>r lodj^it'g’-'oniv, art* pi>-
of couductiiig tlie tame, but do tax shall ht; vic’'-i fn; :r-.u 'uri.’-ht'd rr^vellei>. r-.-joHiu-
required for the mere storage ot at a »rs «it*r;r. in view of pivi.irnt thi:^r««t*'i.
pace other thaH the reg;;i»tereu place of the rriC'-ine ;
business. Ufioa every change is the place to fro’ti tl
•fconductiag a registered bupiness, there ^ h'»tel. inn f
shall be a new
tioual tax bhall
Id
ver from wii.rh amou««t
s»*iii'ie, ^hall be ru^arufd
*vern »ind'*r rh;^ ac^”
XI "'"fir.t ev?’ > y>!aco v. in-re food wr
re
registry, b«t ao add'
be ret^hired. Upou the f■ei.h’'.t-iiN eV any
death of any person f'-uuuctiii^ a biuin»>* v ^ito^fc and
registered aud taxed as herein ret^uired. . i Uicrein, and cverv b-. i-din^ hoiue ia whi. ».
upon the transierof the bu&ifiesig to toother, there »ha'l ?• x f ...arders or rtjwrc >.*}h11 he
th® business shall not be Btibjected to say deeI>i^d an tsf t.p femre '.ind‘?r t.4i^ act.
'X.Xl^. t’h» r;a»i', 'ir"- Tir a .0
ac*H.\;;\ 9M;ia-S(d in >>rHi,tie« tii*!! pu'. h. v
dollars, hvf^y pkrt'on whojC rM.wi^e-? >■
for rVe ^r reward, t^ t>repc’"be rertird ;•#' o:
p*rtV;-r«i fur:r:eai operatioH. f«r ?he cu;'f *•'
anr b'^dily di*fta^e or a'l.B;j. bhH!: »?e ’*.•
trd a ph'*ician, 6nr;^eon or «en’’ir ni^h'r
the Mjeanhipr of thit» act, as the :>«av
and the provisii.ias of para";.:p!* •^n^i«-e’
twe!*?'' otic SH.ill I.»-t eWU.-j T«.. ph ,U;.
whi' keep tsM aafid medir;oe* t-.o •!y iV-r-lhv
r-nrpoM.' w?'.•ca’t.ns: ap 'hi^'.r *»'\h pr.^ic
tidua for fiieir own patieMff». 'I'ho :ax up; b
!r»w.ers. pbVnlcianj, sB,'^;oon« nnd dru •,►■
fftall he dtcm'»; k tax uyoi Th»« Ne i'tJa;
, '-'e'..
> [i
cn
e»ut e'? t** II tax ^ro?i5 any'*tner 13 j eaf=p of di^a^'‘ee:neiit Liiti and tlu;
'•r.e : *j I'j t., it derived frniu property own- j tux cavtjr. shail pioi^-ed ro> -
t;ie aame
•tl, or «tv 'ofii ^»r emoiovioCMU pursued
Ov 'heal r. the C»»nfederate b'ates. and
n e»: rriHJ.ft^ n.-ejie there »’hall Iki inel'^d
od the va’ui. wf the ettpuated annMal reutai
*f h«'U‘5e>. bni'.dini:** or '«n:!d-
.t-i ce toliov.'.’.ijr rtjanaer; Ths
the tax payer shall e ich oeie-.-t a diSiw:yre
e-d tVeeliK’der fVwiij vicii'a."‘i. w«.. ,1:
-.d
n-
■I
•’all iu a thii'd ir-ease of 1 dii^'eretice of o
pi«;on, to fcrttl'i tk.*- irj,lifer in dispute; or it
e'tcf
own-, or vii!a,'-ef'. ooCRo:-j pav«*r ve}.dect or rei'u.-.*- ‘o .v'tc
»liu ot’^M^d aud Di't occnpi- ; h»u‘’a l'ree*‘'idrr. ihe .■•aid jiSbt--or ;hr,i
t.e va’ne ot the r=timatfd neifct two. wko fehall prneeed te a-t,f ‘-i5 tUo
rfd. a.
Hw. u o’"a'!.’aves nr en^^ai'ed «n plan- f-ropti £s i»»-:eiR provided. Tliev ^hal;
• ■■ . ...-H-' j- tarM.., aud aot eiupioved in .-ome f.^jn irr.wKHt of the crops either by aitual
‘ "-iret'* or pa’>'’ih me iJi’jtitsot which uQ-»,n«nremei!t or Hv cornrputir^^r the c';-'n'tn*‘s
rtVe tAie i Hi uwder liiib act. ^ i.f the rooms or hoH.-es in which ti-er are
id ^:c prov.ded tVr pr;\ile^e, tt- be paid bv eacts r-.i
1-1 f» r I'ouHuiiipii''h ’ he bu^ ne‘». ?id wiih#'U'r^;;ar«
at w'nich tho 6a"ne ii cf,-wH!iftler.; t ov
■« i.ncoM,-, ’^1 -ai: i>e 'hun a-"t : t'i:f>'it. aJl oi , held, when a correct coMpnta^o« T.rH-t.-
.OKr ^ do u-t txce.ed h>e hMnire'l tiol cnb’e bv *nth a rtiothod; and ihf's’ i.ifeer»
, 1-. • 4
,SN t'irn
, , j '■ " ?
,hal; :-e excmp>t Uixa-%l,-i'i thoN esh’iiate, nndeioatn.
XII Bn kers- f'.'i.ili pay two lnind:ed dol-
iars._ Any per-;-)n wh>e bucities^i it is t.
purch.Vie iind >:idl storks, cw.ried uior.ev.
bank note?, f.r vii.ier securities, for
additional tax, but there ^iiMl] be a n^w
registry in the name of the per.oa author
ized by law to continue th* business
6. lliat upoH each trade, busiB«at #r oc
cupation hereiuatter uained, the following;' ifcIve^ ir othe*’^. 01 who deals Ir exehan-j’c-
taxes shall be levied aud ]»aid for the year relnting to mofn-v. rhall b« deeined a br-wKer
ending ou the thirty fir«t of December, under ibis a. r.
eighteen hundred a»d sixty three, UBd for . XIII. Oonmereial brt.kers or com*»:is-i^Ji)
eacil and every year thereafter, viz; »nerchants sh,i!' pay two hundred d«llar^,
I. -bankeibshalLpay five huiidred dollars, and tw* and a lalf per etn’j'N nuon «ii
Every per=on shall be deemed a banker: ^aleo made. An\ p('r- n or Hrm,‘e\cei?
■within tae uieanii," of this act who keeps m • ^>f;e rPiri-'^ter:'(J h- a v.’h*d^>,ale dralor or
plac« ot busmens where credits are opened Wnf:ker w-H.>e t u-ira-s it i^. a- tiie a-ent of
111 favor ot aii) f erson, firm, or cor}>«ration, if.fher^, ;nirc»;j-e or sp!1 ^.^ds, or :rek
rders thoref*'- ifi >ri;r!??Hl »>r ip.h;'- l- .-«
.ic.k:l£res. "i‘ pr.Min*’*' (‘o'lSi'/ki.'d t.v oM .-:-
thsn 'hG p' -..Mic-'-;
Tiia‘-ers for thf- f ' *'c“^ of v**>.-'
^hippe^^' or ■;.-f'i>;j;nerH f
biisiiieoa it IS to purchase, rc fit
real estate ;r '.’.e'Toe-^. -haij
b\ the uepo.-^it or collection of mouev or
curreuc\,and oy wnovu tlie same or ativ
part t..:‘r,t " ; lic-.ii be j>aid out or reehitteu
U|ioL i... ui li'.cbetk or order of siicn credi-
toi’i i»iit ;■_> iiieiude any bunl: lejjaiiv au-
ilionzcil to isfcue uwte$ as circulation, nor
ageolti tor tho ^ale of merchaadiza for ac-
ooUDt ot proUuceio or luaMufacturers.
Ji. AuctiOoeerb thall pay lifty dollart, under thi/> act.
«ad two aud a u di per centum mb the ^r-.-ss j XI V\ T..-b:ifc-..ri
aiiiOunt of caiea maUe; Provided li..»wever, ja.id iw. njid iiaii
Ihat on ail tales at auction of btock oi >.’cu- . f •
riticb toi uiojiey, lljt tax »ihitli i^e o>e tour' ti t"‘ •■i j’ >•' f(-*ai
ot one per ceutuui on ifjc grosa Hunu'.t vj! >h.i.|
i:.very peieuu Kouli 00 deemed an
'C bu>i:i
'-> ■ for tiiL-
. or who«.'
Lir^ ®r ^^;]!
t.»f dee I Med a
I’iiut fhe pr--''.'j*-01.? of !hiy Actttha:.
plv To physicians and i-ari_"eorii' e 4;-':.»i v t.
en;,rag'*i in the (Jonffdera:. ffrirvice,
X A V'. 'otifectuiners -hail w.tv tit'tv to,
iirs and 'ww ,iod a ’'Ttt f per centiiui on the
irrcss ?.moiiat of t»aies. rrrv pe'-'jjj wi.-
Kelli at retail eonfcclionary, hweeir«ara:>.
C‘'mfi‘- or other confect«, in u-iy ^uid:r>_
shall t»e re>inrdcU a* a «o«fec(ioB.'r .ir;dr;
thi-. Act.
Str. ^5. And everv per »»i rer^i,rr-ied
‘axed Uf)oM rhe ;_'ro-s a»>iou*a • !
atV)r^-.iid, ih;il‘ b‘ reqnired, ‘>'1 t'le *1::
ot Ju!v, ei"h'"eeri hunfl"f d artd sixts-’
T * m;:ke a li^t or return to riii*
i iio district of tije. jarro.'.t ainonMi of r t>‘r(
ato:-«?-«Hi'.i. t-i wit: Fr-'-M the p^:-?-..
A''‘ttori;t' ihirtic*h day of Jiinf, ■' -J"''
'Uid'fj a»!i! .'^ixtv-i (i"t-e, iochi''-". ‘-i'-:
t e of ewrv ti,''ee ’ii'Uth-. or ’.v;i:i M t- i
d tvs 1 herbaliei'. af’(*r the »,:iid flr.'t day > I
d'.ilv, e'ijhieeii hurtdi’cd tnd oiXty-tiirev,
make a list or return to the .'i-se.-ior ot the
ir r, aii •nroMik^ icceivcd durinp; the I and sjualitv t>f said cro|v. in iiidi
' •• ir (.vcT five hinttfi t 1 dtillars. anu n«t e.x- jurtv luive been sold or ?onsurr'‘.T !
^JS^. ILi ifc^idue iiai>.-beea dchvtrod^o tne «iS-
trihjisiujj Rgfent fit evidcRcec oy thsir rtceipt'.
xue Sul. bo»t i^uarternjuster .ctiall al.s state th«
itot-uijii! ot tha ^a.irteiiiias:cr 8 receuiiig iicm
.,.01 .fit- aiuciLi l^iiyereti lu pajc:;.Ht ci uxes la
k.ii,c at ki8 titfje,, luakaa ffldsthiy report of the
savcc to such ofcccr as the cecretarj cl War ur.a)
JciigiJatt; FitjCitifv, liiut ia o«se tu* post ijua;-
ioiD:»4tei b'iinli ot ii^abie 10 coiioct tht luix in
ijAcilied the etiiaiate «eiiv»re»i to him a» alerc-
5>.iid. a« shall aeliver t* tue diatricl tax veiie«ior
iiiid eslimale a ba-iib lor the uistie.s warraRt ta-
taoriged to be i.fcutd, aal take a rece.pt thcrelor,
aad torwara the harne te the chief lax coiiect*r as
a credit in iht »taiemcHt of the aeceakts ef .ani
p ^t i|uarieriiiaster: Fibintit.d^ TiJit my partial
p,rmeat ot eaid tux in kiua akaii it>e eBdorsee 0.
!!« qii.iwtity nain estiui::t« before aehverinsr the .sate ta th«
ini.iiidin»- -\rh;vt ; cii'^trict tax eoll»ct«r as aforesaid and the receipt
bv the a.io nnn rher^/pi by tfae liwtnct tax coiicct-
ti 'ot--.. t-!:r.dre-l rloVur:-, n tax of ti> c ' prt.'dsK'er prior to said c ' t , whrfhor *r' I’-ill spe«ii_> *;-.id pariial paymeat. VV hen tke
.r cen; ».bi»il l>c paid; on all in^-'iuiC' ov«r ;jatiiei>d or not. and the value o| ;he portion art,t!*s taa^ coi»ectcd through tae puyme-Bt •!
*f, 't(-.
o:i'
■•11 the
:  r Ct
I , ,, -1,,., ,v ' i r ! • L »L i‘o nnM'tlrtJ kaX:H ill kiaU uave Rceu received at tho depot ae
HTa. .iiiu les^ thfc.i tune the’*eof to which tne gffcteininent 18 cn;uiea, . . - ^
, , • • * V f' *1, - ' at-. rrf-l- d tKov sitaii ftfc Qisinbuted C« tae «i;enM
,»mi feiaal; ^^ivs; a wntteH statenioHt of .he vb- - "
tirtiuto to the said c‘>llector, artU a copy of
d ki
1 ai!*.‘jreil >iol.
d tlvo per cent shall bo i*aid
fir-t tit*cen
'Uidred’(iollars, and
ot int bccrtt^try of rhe Treasury, if they consist
, . - 3 - . ^,Oh, Wt.»o; or ioliK ;oo, wr if they be iUUa&ie
« .1,,. iiil .r ,|.es,,,,cwtl,-..,rr» iu ..r i„e f:.m , .-a.;. Mr to sucii piaocsand u. won
,..c" J..!!i*rs, an.! u.j'.ii , cer ►l.nll do reqiiirwl w n6:.ytr the "Ke^l. ^ i.rt.,cnM.
fiv\‘ k \*i\ t?n [>ei ^ cDPii.t^atcs, r\i ico, >>c*U5, , tut Seci'eturj of Wur tind that souic ct tha
bt* I •'•'!; Oh .-I ireoaies ot or o^or tise j cured hay anl toddcr, bft^ar. inula.s- hgrieuiiarai produce thus paid in auii euitaoii. tt?
'C" th.-fn fCM tMou^atw?! sr-s t.>f cane, wool and t >bacc'*, tliu> to be paid | ioiage and sabs^alcuce has eoeo »r tciH 6« aej/OS-
J.ve and a h>ilf per ceot. ^ .1^ a titlie in kind, in such tbrrn anil orciina-
o a^i iiieonler« ot or over | rv maiketable condition as irav be usual
r- a*-
■ iioiu^anf.
-I da
11 ; >. f a
•hn-e.
b#* p;..;d
O' i.f
^r-i tV...rs : r:d
.-aic-
■■■enl. ■ c
i/c >■!’
•.-ori-'
t !.p
i •
couim^^rcial br -k. r or C'>mu:;'iio'i ifi‘*rcl...tni I f.iistrict o! the ^ro.ss amount ».'t eiu-it saU'-
: made as afoiesaid. with the a-!!ount ot tax
baiub.
unr cl
ti '6 ^U*t,
H
■'liall t'Hv tii'tv d-. ll.-^rs.
Ti'crit.o. arrot-.-,M unt
'I hii^'nes- 't
s, Sfi^f^, or t •haei-.- i;;
.1 ■ . .
■i* e'l;- 1 u,-'>U ' ll. '
i'e2r''t‘'-i'od wh-*le>ak-
'^tiich h-HS Hcerued. or t'iiould io', ;-!!.-,
o»i. v'biet) list sfiall bavo thoret'*
d-M l:tr.‘!ti->n, un-!'-r on'it ‘-r at^i.vor.tf ■"!,
fo irj to-inriMr is .’i-'tv Mt* efibi M '(V ri;>
>f!i ru’ f>: T.I'v- , ■ bat t ;e ;!ie i- ' .k
and (;i>rrecj- ‘‘i^ > ' ''-I! at tl.';; .-ar.'ie *^i£f!c t.
at'oresaid. !>ay to ite; collector th;* a.now f
of tu.xes thereupon as aforesu'd. \ i’t
fnult thereof K.bri'i f>ay a penalty in double;
h Ha'--, a tax of fibei h per | m rl.!c seotif>n in whlcii tlieyaic to be deiiv-
f aid. All Joint stock coniji.i-1 ered, and the cotton in snclDTanne: a.«; here
ra’^i"fi-^ sbaM re-^erve oMO'teoth j provided, within two months from
■urninb(*i apart for divi-j f
\ ed land, t»» be paid to the 8;^iid, at »ome depot not more tli.in > tnii-. s
■ lie.-' •!’o! t ie (.'"ntic'lerafe tax, and the j troiu the place of production, and if not d
liviiU-M 1 '.''•■■•I p- id to tiie Pti'ckholder e>hall 1 liv'ered by that tin-e. in sueh order,, tie
■•’ bv- e-'Mi):;t>’''; a-'' a part of his income for j liable to pav tifr\ por cent, more
f!u; pu^p»•^■• •- of ihio aft. All peiisows shall j than the estimated value of tfie ]a»rtIon a-
>ax c'
Hector
outalious, siiiiii ’C rep^ur*.;!;?! a* a tlie
ct. F..o-h ci)cu^ Kii;''! .»-i"
t.ne hnridred dollars, a’u.l a tav n d i;
l*.r i for «^Hcb t xhibition, Tb*co ^hall bt
pnid by-'ie mnMairer fb; /e'‘f. isv.>rv bnild
i>!g, tent or ->p-.. ■ •i-ef . whor-i ^'*'--itd *>f
horHOTaan.'hip >. ..-o^atic spott*^ are ex
hibited dhall be n-^ardtsd a^: a circus under
this act. jM^b;rs and otb«r p»rson: ex
hibitiii;^ shows shall ].)Ky fi.fty dollars.
all -^-d
. '..•itv 'vini
V:.Mr! ; iU 1 .•
military or naval st/rvice. f'^ore ;>! ‘k-
ltivii.>d and coilccjf.-'d, , tax t'f o.u* ( "r contuui
•i'i the j>[ro83i a-.oouiit  f siieb r.ah'ry, vv'iy:
iiitjen rr,
).
1 dtl
. -o |i;^r c.'tita.u upon :-,ll ••xce'iS ov
imount. to be levied an*! (;ollectr-'l rit :..•
■uid -!'eacb year, iu the tuaTuicr pro-criii-.- i
t’or ‘.Mlier taxes fiaucr *,rar»'i itj !i>i'> .-V-
Provide d, Tiial no taxi^> idiali boi.jipo.se^ 1 '
virtue t»t this .Vet on tho salary •»; anv' per
r.o'i recniviu'' a salary not cxce-:;diij:^ '.>ae
thousand dollars per an'iun), or vt h li’ce
whobo occup^Uoii It lb to oUer property for ! bacc.onis*B.
luL^v {^i^Wic i KV. Th -rre- -diall pav five hnM?re.| do}
v»o 1 i iiHoij the auctioSiecrw niiuil j lars ar»d live p‘*r r-ent. o« all rcr»*ipt', which : f.mount of the iix
peibdHal privi- | tax shall be ]>-drby rlio owner of the build- ! Sr;c. 7. Tbi.'f upon iho f;alarie'^
in t-il ^ luuividual eu;;a:'ed iutr. F>j-erv edifice u-ed for tj;c ]>urp';se of, uricd pi*!i-sonn sorvin" in anv •• .;
« UcUlet^^, \\ithout le^ard to the platie i d'-amatic rei'resent.itionB, plavM ©>• >re! foi’m- j ov-er, exce-pt u}>o?i •al.irie
aivviiici. rhcvuiiio jfc coa,Juctcd. N-, tax j aoces, i -d ‘not iMcln.linj; halls rv-nted or
6UH1 bcrequiied upon auction Hales made use ’ cca.i -t ally for concerts or theaTrical
loi (icaieio IU H buoinets registered uua tax-! rep.'e.-ontatious ^ ' ”• ’ ’
? , aim a. Iheir piaces of ousinebs, or upon :uro under this
omciai buies at aucuon, m^do by jadicial or
executive; oikccra, or by pergon'ai j'e}«e.scii-
tiiUvos, ^uiirtiiaub or committee.^.
ill. V\ itoicbide dealers -1 }i(iuors of any
a«(i every uescnpnou, iudua.uj^ distilled
Hpinta, fermen;»J li4uorb, and wii^ea of aii
tads, sliall pay two huedrcd dollars, and
Dve per ceutuiu on the gross nmouut ol
sale^ uiade. hvcry perb>>n, other itiaa the
distiij.er or brewer, wiio Bhall Beil or oti'er
tw n jtriy oucii lifjuors or wine.-*, in |nan-
titli;- ,>r lioiutuaii Uiree gallons at oi»« tune,
W tl- . tile purchaser, biiall oe regarded ao_
* W. -.3. j^ie ucaier ia ln^aors withia the
■ieiiuuig of this act. All peruons, who shall
sell or oii'er lor sale, auy such iiq^uore, or
wmeB, iu i^uautities lesb than three j^allouo
at one tiiue to the samo peraon, ihall be
regarded as retail dealei'S in ii^uorb.
■l^y. Itetail dealerb’ in iiq^uor, iuciudiu^
Aistilied bpiritM, termenled liquors »nd wi*e«
©t every deacriptioa, bhall pay oao hundred
dellarb, aud teu per centuiu «a ths gross
amount of all Balea made.
V. Ketail dealerb bhall pay fiiity doikia
aud two and » half per centuiu oa the gresb
auiouutot bales made. h,very person whobtt
t*'siuesb or occupation it ib to sell or oti'er
to bell groceries or auy goods, wares, mer-
tAiandize or other thiugb of foreign or do-
meatic produutiou, iu lebb quantities thaa a
whola original piece or package at oae tiaie
t4» the aame (not'iucluding wiueh*
lilu»’8,)Bhall he regarded
^ ^ ^jfr Uua Mi:
in; ot
a f
V rceeit't^ a^ iroiividiials or
r-Tt or i‘arr:'er>Mi]->, and alsit,
■•■ Cii di item for which a de-
,u* ic.tnfi lb* amount to be
Vr svided. '»'l»;it -tho \''.c-I'lij.
\ t‘
• ,i'>-oe tax IS to
• i t > inclmh
'■il ^
■ U: .r-,
.ev!
.10
;r tit:
loUiTer
Lvwry p-rr.i »ii who Knrjib liy sleight ol j .ate ^-*r anotii..»r p'*-ivfd (;f tuu .;,
hand bhall be_ra2;ar'.iod as a ju.o:"ler under I - h»rter.
Hiib act: Provided, That jjo rej^istry miidc | Su€i. 8. That tko liJccrotary of the Troam-
in i*nc Slate shall be held to authu'izo. ex- \ 1shall cause to bi hsM'J-sod nud tain
hibitionft ih another Stale; a«id but one r« j eti, on the first *c, ,;>iinHry iiuk;, or »
;'ioUy shall be required utider this act to | tLerehifer n? pr'triiChbls^, thw incorotj aiul
autoorize eihioitiojjs iu any uie ^'taUj. j proilt-j derive 1 by eacu perst»u, jr^int st »(-k
, liowiino; alHiys aud biiliard rooms • C'laipaiiy and corporation iVoaa ovei v occu-
fihail pay forty dolliirs lor eacti alley or bd i*j't,tioa, wmolvtytueal or busin '«5, whe^b '■
liani tab!^* ivgistored, which Hh&Ji be | roiri=4tcred or not
fifty sobtrco
without price, shall regiwded a bof^i : wisatew.r, *5xeept Kabnnof;, durinxr cal-a
mg alley or billiard room retspocUvely nn- j «lar yoai pre^j^diujr tae fir^t da "or Jauu.v
u, tiie bsid iueomeVtid ur^ii,,
.. . -L*‘^ery f«ts.ble -keepers MiaU pay ; ?b«Jl bs ascert^iiiivifli,-ai^^w'^ssed and taxvd m
nitv aollars.^ Any person whose occupation I the sfifiUBsr hererttafttiy preHcribod
or business ib to kcop hordes for hire or | I. If the iracom^i be derived fr«,^ tae rents
let shall bo regarded tis a livery stable keep- ^ «f houi-os, Uads, te.i9oaiiv*nt«,* aia.-^afacturiii?
‘"'^XVhV tun ; |ornjmiBg«stHbli.sb..«cut6, fixture, and «ial
turn ^ H a hfirf pur cen-; »i_coal, ir-iji y.r othur luinerala, there ah ill b-3 | can ootaiii, a.-id a caitificate ^^li'ued i:>y a iua-
Anv't*' ^ amouiit ot sales nsade. I deducted tr»H:i the groes amonut of th« au- .jority of rotWr^ios fehall be coaclaoive ou
a«ll III ^^^**1 ^ 086 >uameb8 it is to baj^aud uaalreutasuaisrifiieieiit for tiieHecesaury an-! the Lajc p;^’er: Aud provided furtii«r, That
aitaii k- ^ ca tlo, nor^, nual repairb, not exceodins; t«u per eontum iu any ea-e submitted to r^fwem, it tkey or
illaU be «ODiud«i^ » mttia b» - w B»id ®xoeTvt that Ih*. .^eri ^
j.rivo ill an c: ■iniate, of their income ani pro-1 t'.)resaid. to be collected by the
:'irs dert^ et^ 'r-"-i.'i anv otiier s«*ureo wliatover, j as hcreitiaf'tcr prescibed: Provi4e 1, the "ov
■■ '! in ‘1 '* .■ -;o %iiali tiist r-i.ite tne i^ro.-^s j bontid to., funrsh to the
p*" 'dncer suckts for tht‘ deliv(w »»t s:-,c.i! a;': i-
cli*s of "ra'n as rt-quire tr> b‘ i>rir \u siscks
1‘»r tran-=iportari.jM. and sh i'l .'li' '.v- ' — »• -
dt’eov ,ii‘ 'U »ui.' - ' lie (to.sr tf trie r.'*!s . t-
t un;!!.' l!ie I'i * > -rip •■lo s!i:'.:l
i'lC ConciUM\'0 orideneeof t It'^'imonnt 1'I IfV-
' I ney, of tax duo by the {km iiu'er t > t':,> ^ .v-
•. 4.J vhH‘;. a"o r.;’xo(i .'i kind, ' eryimeut, and ;ue co.ki,'!.)!- neroSv h ith'->-
'-(•ribe.,1. l^r 'vidod turther, I risod to proceed to coih‘cr r-M*! sanie I'v i-'n-
lo eai aiu:^s of said [inj^ ?v warrant of distre-.^ fn.-n hi.=; oiHc ;- >;ii
•.r',;.-? ; .(; corp>>i'.\li-»is sot j-Jfp his siiTnaturo, in t!'-.* n.i' i’c of a vrit
• 1. gi VO a protit oi more j Tf, and by virtno of tiie same r
seize a:.d sell any [>oisot\al uroperte the
prciuise.'* of the tax payer, oi- o!ho vii re be
toii^iM;j to him, or so niucii thereof as ni i
be necessary for the pui-po.je of paviii;r tlie
■ax, and tiie addition il rifty per cent, afore
said and coi=tri; and taid salj shall i.»o in ide
in tiie maimer and form and at’t;*r the notice
repaired b^’^ the law*; of the several
tor judicial sales of jters(,>n;;l pr ,>perty, and
the said warrant ol distress mav be executed
!)/ the tax collector or auy ieputv bv hi'U
appi^irsted for that piirj*i>se, and the deputy
exeoiitiu:; the warraut shall be entitled to tlie
sar\ie fees as are aliowei in the rcj^pective
States to sheritfs exocuiin^^ writs of li^ri fo'-
ciOit^ said fees tx» be paid a? costs by tho lax
payer. Provided, that in all cases W’here fhe
.isser^sor and tho tax payer agree on t)io as-
scsHijient of the cro}*s, and tho vjilne of the
(>ortioa there.if to which the i^ovornmeut is
eiititidd, uo other a.‘>..essui«ut sitri^.l bo neces
sai'y;but the eutfma^e agreed on sfiall be re
duced to writing and si^rne'i by the iissassor
and rax j>tiyer, aiid iiave the .^ame f'»rco aud
e'f'ect ati the u,ssea«monL and H.’tim.tto ofdi»-
iiuerestod freeholders hereinbefore mention
ed, ajid two c-;pi«« of sach a«soi»sraeut and
estimate tttua agie«d oh and aigne^l asafore-
feaid shall be made, and ouo delivereW to the
producer and the othe>^to the collector: And
provided fkrther, that tiieassesBor ib hereby
aathoribod to aJmiuister oaths to tho tax
payers and to witnesses'in regard to anyi-
teni of the estimate herein required to be
made: And provided further, when agricul-
turai produce in kiaUib paid for taxo3, if^
: ua'i tw jury por ce,;i
Mi ih> i; c.:f'' 'ck pa;«l ’.a, i»!ic-ei4’-ith ol
; •'*.t ;tp.irt ‘^h'tll i>e piid a-^ i, tax
■ J iii-* c. . 1 :.ioiv^: i, and in oiir-e .-=aid
•> j; .- ■ a profit )f moi’o
■O' p,;r if. MU tht;ir c.qof il siock
m; ^-H!-ib t‘o.*»'oof shall be reserved
;i.s ifor.'=iid. T!>e tiV.x levied in
•>n diall bf o!olu;ctvvd ‘>n ta3 arst
inu'trv cHsiiin'j;.
t if t:«tj-V? >cs.sor s!i ill be dissatisfied
:ir.ro='m!,-nl, or es^tim ite of intiome
: !i "I I," .
.. ;.! ,
;>id iKii I
: .' iS 
iav of d
9.
witit th-;
and prodi de.rir-j 1 frorn .iny source what
ever, Oilier thiin pr-idnctbin kind, which tiie
I IX p:;yer is r«.;fpiired to render, or.w’nii any
leducti 'T claimod by ?.».id tax i>aycr, hoslMill
Ic'ct one disi:!tore.',tod citi^jen of the viciu-
a refui co, and Ihe t?ix payer shall bo-
io*i* ;>.-j.rb;r, -ui'l *ke t wo ti.as s«Aoct‘jd shall
■•all iri a third, w-'-mb.all investigate and do-
i>r.,:i!ie iho fHCt'- iu reference to t^aid esti-
111 wliicti they miiy have iijt'O and J^jdii';! ons, lix the araotint of
and p’^ofitj on wiiich the tax ]^aver
-Kail b3 M^vs'ixuL and (jcrtiiicata sigued
i^y a uiaiority of r.'se referees shall becouclu-
*ive >i« t«» ilui -iinouHt ttf lucoiue and profits
on vvhich the tax payer shall i>e tiissebbod:
Ibo^.’-ided, Tu-.it if any ]>erbon bhall fail or re-
i.ise to render thy statement or estimate
atVtrer'.ai»j,‘oi-^;kajl‘f&il or refuso to select a
roiere»} -i aforesaid, tiie asi !ssor shall select
three rtUerees, w.ho buaii lix the aaiount of
mcorae uiid pryfitb ou whicii the tax payer
iiuali ?»o .+.sse^stxi fro n the best evidence they
u-cu iti piacjs wuert; it cannot'he used cither U-
iocu^ or luairceti) tor these purpos.es, ae shall
cuU:::tythc; a&me to be solct, ib buch aiauner ao he
uriy prescribo, auti the proceeds of puch baie ehail
be paid nito the Treaaury of the Coiiloierctte
.Sf.itoa- Should, kowc-.'er, the fcecrctiiry of War
‘iC'iity ;hf Secretary cf theIfca'ai;}' tt;..t u would
j Ll- itiip.acticaLie lor him to culloct or u?e the ar-
• ioks taxcu in iiud, er auy of thcuj, to be received
i!i oeitaio u’stiicts or loealitic.s, tnea tne bucrcta-
i y of lUe i reaaury shah proceed to collect ia said
distficta or localities the xuouey vaiue of said arti-
cieb j^pcfiaed ic s;ud estimate and not required in
kind, au'l suid inouej value snaii be duoou tue firet
(i.-.y ol Jauusry lu cacii aud every yeur, aud be
' ' A.? so'jn tUL-ruaitcr as pra neable.
i i. J ;iat tuo ubciaiates of lucoiaes aud prolitii,
; L' lu kina, aiid Itie stitie-
.u, i ut lor t io ai-juOjir of tue .-peeilic tax
■ . -• 0 i- .uio:i.'>, outUK it.s, tj-'a i.iC-i" auU proies-
i'.ljt Ci ‘ O.J ^ro=.'» -.a ;ii In.- U.llVtr-
• i t?y tbw a.sscssur to tne coilefcwr oi tue disiriet,
jfiv.j uiiii :i I'cceiptior tlie s.iuif, ..uiU '.I;*;
' « a •!.«sos.-^vir .s lall tiie his rcoeipi with tLc cciof
■X c lor Ol tUe iStaie, aud tt»e collector ot liic
uisiricr. b 'idini; esiuuates, stiUoinent.s or oili.s,
.i oi piuo -ed to cciiect tne saaio iroai tne tax
-7jr. 1 ii« !uu i_y liius ooJlected sUnll be- paid
.-J :~i uuie* tax coiiector ot the State,' acooiu-
^-.aied by the estiuiatoe, statemeuts or tjilfs atort-
•v-iid, do4’/‘:r«.-d by a'jsessor’to the didtriot o‘ollc«tor
a. aio^'osaid.
!5. iii.tt every person who, aa trustee, guar
dian, tutor, oarwtor or eouamittoe, executor or ad-
iaiin.itrator, or as ageut, Attorney lu tact, or lac-
• n.uy pei-bou or pd^s;»us, wbettier residiug iu
mivdeiate dtate.5 or uot, and every rcceiFcr
in e:iaaeery, oierit, register or other oiiioor oi any
eouit, shall be answerable tor the doing of all
such acts, markers aud things as shall be required
to be ;loi«e iu order to tU3 a-Nses.^incut ol the mou-
ey, property, products aad income under their
e-ji(croi and tne payment ef taxes thereon, anti*
.'huh be maemniued ag£.a.?t all and every person
ibr lit {wwiaeutis on acc-:>iiut of the tixe> licrcia
.spj'. ided, md bhall be responsible tor all uixci
due t.- >m the estates, income oiouey, or property
ir. Wi-.r r»os«e«ijn or aridcr their control.
l‘>. Tr>e income and moneys of hospitals, a=!y8
lu ui. cUaioiies, schools and colleges shall be
r;;. jiupt irom taxation under tne provisions of thia
d tlittas end oertUl^
17. That tho Secretary of the ^reasury be, and
ho ir. hereby authoriisea, lo make all rubs and
regulations necessary to the operation of this act,
and not lueoasisient iierewith.
18. This act nUali lL>c*iu force for two years alter
t^iie expir-ition ol the prcjjcut yo;ir, and the taxw
herein imp‘>sed tor the present year shall be le
vied and eoheoU'd for eaen year tiiereafter in the
uaanacr and lorm Uerein pre.t.jribcd, and for tire
sail time of two yeai’s unless this act sh .11 be
sooner repeated: Provided the t.vx ou naval atooes,
flour, wool, cucto i, tJbioeo, aud other asfrieuitu-
ral preduetvS of tue gro^vtn of Huy jf- \ceed-
iug fci" r l-So i up-jbed in -«.« fc. ion
payment bo caade by a teuaut who is boun^ ^ - i*aU be Ic^itd aar •=*^ M/i fcr -i
to |>5iy his. rent ia kind, tho tenth part of wild j present ytmtj
i» ah»U W W tk* 1 Apfwttd, A*U H li».
m'l
f
'R!‘
Pric‘
For t'
OI ! I
r.'-.
9
Nov. ;■).
Cci.
1.'
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t’
N- ri
1 ilc
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titie-i
POWi^rJ
{.O.ri-
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iu)f' a'
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T'.’«. 1