Newspapers / Carolina Watchman (Salisbury, N.C.) / May 18, 1863, edition 1 / Page 1
Part of Carolina Watchman (Salisbury, N.C.) / About this page
This page has errors
The date, title, or page description is wrong
This page has harmful content
This page contains sensitive or offensive material
1 ' f 1 ; ' F ' . T V ' Xlli I - tal . . JHI' ' VOD XX. SALISBURY; N G.V MAY.lS,' 1863.' aN UAIBER J52.: I''U . I'WI-.il .11) lJIW,, l L . X. U IIIH l.-J.'i.JH.-U.JJ ...- . T I .'.." fcMTOm. itl MMnrrM - .Met Ctt WkW ' From nd tfVsf m data, and ni(0 there Is a chang In' tbV prices of pfovUonai paper ad other wtici required to carry en busf- area, Ike eobecrfHioo tatr of thia paper win be two SoOan for ms mooth and 1km Vi fori for year, t.v. Auariao dollar ft (he Ar aad tftj ceau for each aubeeqiiea publication, inik tee -' ' "i a.5. ;i ; 7THB 4 TAX IAT7 OF TUE COXVl)EItATE STATJiSL ( fiscnamli-TJiat there shell be levied and collected upon the vajoe of all naval tterea, lt, wine anv spirituous liquor; tobacco . tgoanufiictured or. onmaoufacturod, cotton, wool, flour, sugar, molassea) sjrup, afce, and Atber agrioohural product?, held or owned on (be brs. day of Jul next, and not'npces- jmrj for Cuniljr consumption for the unex pired portion cl the jrt'ar eighteen .hundred d eix l-three, and of the frowth or prb- . docjioa of aojr Jt-ar precedin the jrr eigbtern iundrnl and sijitjr-lhreiv a uxxX & per centum ; and on all ntooeya, bank notes or other currency on hand, or on deposit on die 1st day of July next, and on the val ue ofaO credits on whioh the interest has not been id, held or owned by any person, co partnenihipi or corpumUtMi "on Brst" of July next, and not employed in a btiwws the ioouoie dvived from which is taxed un def the provisKKis of this act, there sliall be levied simI colk-ctcd a Jsx. of one fni acntr Jyvmdtd, Tbat all mowys owned, ImM or deposited beyond tla? limits of the Confeder ate Butes, sbali be valued 'at the current rale oi exetiaoge iu Confederate- Treasury uutea, and Ute said tax shall be aseeased on the first day of July next, or as soon thereafter as may be practicable, and be collected oq the first day of October next, or as soon there after as may be practicable. ?0IH..r iB.J mg to engage iu any busiuers named) in the fitthsection ol tuts aot, shall, wrtlnn sixty days sfWr he pasMge of iis aot, or at die " ' tiuoe oT beginning' busmeas, aftJ 6 the 1st - -"day wf-Jaaar y ia each, ytaf .ihuftaua-, rcC aler with llie district collector, in such form as tlie coumiusiorM.T bt taxes shall presi'nbe, a true atx-ount of tlie name and fvsidenoe of each person, firm, or cotporalion engaeed br Interested ia the business, with a slatetneut of the lime for which, and tlie place and manoer iu which tlie sauie is to be conduct td. and, uf all other facts going to ascertain ' tne amount of tax upon such business for the past or the future, aavnling to the. provis ioos of this act. At the time of such regis try, there stiall be paid to the collector Qie specific tax for iho year, ending on the nxt 31st of December, and such other tax as may be dooupon sales or receipts in such butanes, at tlw time of, such, registry, as here tn pt ottded ; and the collector, shall give to the person making such rcgisrty a copy there . of, Willi a receit lor the amount f tax tla-n J'a'd. ' V Sic. 3. Any person failing to make the registry and to pay lite tax required by tlie preceding section, shaU, in addition to all oilier taxes uoii hi business imposed by this Act, pay double the amount ol tlie rpcciuc tax ot such business, and a like tutu for every thirty oayt ol such failure. Bsc. 4. Except where herein otherwise provided, there shall be a repaVate rrgistry and tax fur each birsiues mentioned in the fifth leetioo of this act, and for each place of conducting tlie same, hut oo tax. siiall be t ' quired for the mere storage of goodsat a - place other than tlie registered place of bui- nest. Upon ever cuange in too plaav of conducting a registered- busincs there shall be o new registry, but no additional tax shall .. aa reajurreo. opoo tne ueain oi any person Conducting a Tjusincsa registered and uxed M heretH required, or upou the traasfer of tlie ooatneas to another, the buatness anau not be - sjubjooted to any additional tax, but there bail be a new registry in the name of tlie person authorized by law to continue tlie T - busioeas. Sac. uCTliat upon eacji trade, business or occupation berciuaJtar named, the following taxes abau be levied and paid tor the year, jen4mgflft the, IhtrtjMirM ot- Deeetnbrr. . aightoen hundred aad xtyhree.and.for aacn ana every year tiiereal.lcr, vut I:-Baeifsh1rtrvf-iv;VBadr Erary paoraMi fhall a deented a banker wiih n Ibe meaning of thi act who keep a place af hasiliefa where credit are opened ja Uiot at aay peraua, nrm, or eorporeiioa, by the d . posit or ceilefCtKMi of money or currency, and bf whora in earn or any part thereof shall be paid ant or remitted apoa th draft, check at arder ef such creoiior : but aot la include aay lalyauthorixed toieeu aotea as etreulalHM. aor agenta lor ina tna sale of mer ehsadixs for account af producer or masafae- tarer . .. . II. Aactioaeers aliall pay fifty dollar sad two aad a half per eenlum"n the groae amouat f ealas made; PrenaVd aeweerr. That en all aatae at evcKoa af stock or eeeantie for money, - the tax ahall be one-lout b of oae per eealura ) Ibe groa amount ef aalea. Every proa ball be deemed aa ancuoaeerj witbia thaJ " aaeaainf of iUis act." whora'oeeapatnm H a to flef property Ibrvaal to lh highest of brat aipeuhc eatery. Th tax apoa taa jrwtlmen) m4m ts npui th per MUM smuege, a, eM bf eaeb lsehlaaf 'eH In e jiirfaeae, isHtiiewreeMe' tethe at wal UM. aa4M ia -coadeciea'. ! tax ahaH ha ptdiired aeea) atetlua amies assde ft dealer Ja akaaiaeas reeiatared aad tated. aad at their fU f af uiaas, or asaa enloial les at aacUua aaade by Jadiahd or Slttatir oAeara, or hf rsoaai tearaasatatlraa, 1af diaas ae aaaMa tees.' ' ": V III, Waetoale aWr (a Ktaere efaay aad every ' deeeriatfca, toetadbe aVMlled spMle, larasaated seiaad WMMeafaa ktoda, ahaa pay tww hoadrajl doHara, aad fee per. ceetem ea the Mai aajoaat C aales aaaia. Every aervoa. uther ibaa the ataiillar a atewar. waa seal aril ur aaTev Ibr'Mla.aar awek fceeant ar wi aefjlfaasatitejaf mora taaaaarea sBoa1 at oae W,ie tra anla naRM,! teas fataed.ae a wWeaala Waaler ,ia IteaaTB ariibia las ajeaairtf of lh act. All prreoaa, who shall rf r tiffer fur sale, any aeh liqaoreejr wiaea, ia aeaatiuaa lass tbaa 3 f h at oae iiaaw to th. nm aecson. ahal be rerardea'. as 'ratail aealors ia bqawra. f n IT., Relati dcttirre ib liquor, lncladJBt dtaun- d efHrita, wrax aie liqaera ui wlaaa of evary deaenatHia), oaaH pay oae beadred aoflan aad uiftr eeaTvei ua the froaa aatoeot ef all salsa mada. V. Ketail oaalers nhall aav fifty dollars and 2 per eaalam om ibe gruaa amauat of sales made. Every peraaal wbuae basiaeasereccspe- tioa it la. U aall or uflvr to an It frorrrir ur any fovdt, warea, aMiehaadiae or other Utiaga o( lureifa of doaieatie pniduciioa, ia leaa aaanli- Mieataaa a whla angmat pieeee paehag at one tioia. le tne aaiuy -person, (not Kiciadm wiaca, a4ritaoua of mall liqaOra,) ahtl be r f arded aa a retail dealer eudef thia act : Pr- ttUd, ktur, Thai any aisehaaie, whoahall ell ouly I be prudai'lt of I he labor ut hiuiaelf and Ktaowa iaiatty aaaU be exempt frum tbia lax. VI. WlnaWaJa dvalers ahall pay $900 and Sj per ecuiuia va the groaaanioaat of allaalea Made Every perauu, whuae bowneae of aterpatt it ie ttt-eelt of odVr to aetf frnee nee, or any gouda, warea, or laereluadise, ol fbraiga or ooMeetic. prudaetiua. by una or mor urigiuul package or pirae at oae time to the earn purctoaaer, not iuctudiof wiaea.apir itaoae ur aialt liquora. ahall se-d earned aa a whvleaala daUr audrr thia act; but. Laving brea rrgiatered aaa wboleaaia dealer, aoh per aun may alau veil, af afore aaid, aa a retailer.' . VII. Pawabrokeia ahaU pay$900. Every take arreeeiv. by way of edr. favor ex- ehang, aay goods, ware of wercbaadise, ar aay kiud of prraunal property whatever, for the rv-pavmaut af aeewnty of mttmey lent thereon, ahall ia detjea aVaWdtikr aaderthiaael. VJIi- Pirtillene ball pay $200 and alo SO per cent on lb grow aruoanl of all sale made. Every pereuu or co-part nertwp, who dietirls or manufaclure vpihlaoaa Im)uois for aale, shall be deeauee a distiller aader ton aet: Pruviiled, however, That dwliltef of fruit, for ninety day or leaa, ahall pay $W) and aleo 50 eent per gallon on the tirvl lea galluoe, aad lao dullaraprl galkia oa all epin.s distilled ..beyond that quantity. IX. Brewere ahall pay $100 and S per ten lam on tb grose amount of aalea made, Every per eon, a bo uasaafWeierea frmnted liquor of any nam or teeenptiou for aale from mall, wholly or ia part, shall be deemed a brewer under thi act- X. "Hotel, inna, tavern and eating-boaee ahall be claaained aud rated accordiag to the yearly rental, or if aot rented, according to the estimated value af the yearly rental of Ibe boute ar property oceoMd or inleuded to be occu pied aa a hotel, inn, tavern or eaiing house, a follow, lo-wn: la ease where (h actual of estimated reut ahall amount to $10,000 or more, they ahall couetildi the firt claas, aud pay an annual eumol $500 ; ia ceere where aaid rent shall be $2,000 aad lea than $10,000. they hall cooattlui th eecoud daa, aud pay an nuaal earn of $300: aad ia case where said reut ahall be $2.5UU and lea than $5,000. they hall eoaeliiete the third claas, and pa an an uaal sum of gtlfO ; ia eaaea where said rente ahall be $1,000 and lee lh a a $3,500, thy aliaH eooatitata the fvurib elaaa, aad pay an annual eum of $100; aad in Caaara where said rent hall be iaaathaa $1000, they ahall constitute th fifty cIsm, aad pay aa anoaal euru of $30. Every place where tiud and lodgiaga, er lodg ings only, at provioad forbad laraished trav eUera, ai-joaraer or boardeia. ia view of pay in ul there for, th iaeoma of receipts from which amount to $500 from that eource, ahall be regarded a boteViua ot lavera thii acl. XU Thai evary place where food or refresh meal of any kind are provided for casual ei4 tor and nid lor eaa motion therein, and every boarding boa ia whieb there liaB b Six boarder or mor ahaj be deemed an eating houee anoVr thi aet,-- ' - - - XII. finiker shaH pay $200. Any person whaee baaine rt is lo parehaee and eU stock caMiied mouev. bank note or other, or who 1 .ai deals To ITehangeetemffar deemed a broker under thia act XIII. Gimmerctal taDaeTac':ommtaftm srelanfi ahall pay $2lW aad S per centum apoa all sales made. Aay person of flrni, "et' ept on registered. a wholesale dealer or hanker, whose huaineaa k ia, aa tb agent of other. I purchase or a?H gmwle, ofeeek order theietor ia original or aabmkea packagea.or produce consigned by otheri than lh prodaeera, to maaaga Tmmneee matter for lh owncra of vesaele. ot for take ahipperor aoaaingnora of goods, or a h. buaoeaait taparchaae, real, hire or ell real eetal or aegrbe ahall be deemed a eorpmercial broker, or commiaMoa merchant under thi act. XiyJ Tebccoiit shaU pay $50 and 3 pef cent, oa rros amount of aalea. Any perao, I aboee bain ee it i to ell t retail, cigar ana n or lobaeeo ia aav form, ahall be deemed a to baceoaiat ander tbi act. " But registered whole ale and retail dealer shall aot be taxed a to- baceonieta. . . .. XV. Theatre hn py f iOO aad 5 par eeat on K receipt,' which 1st shall be paid by tk owner of thf buiWiag. Every edifice aerd far the parpoM of dramabe repreniaiKa, pity or perrinaaeaa, aad aoi iaeladiag halla real ad ar aaee eeeaeioaally liar awoaens af Ibaalriaal MpreatatatlDaa, eMail be Hidtd ae- tbeatve adcriWa aeCfh Vuea ahilpaf IIOO, aad a tax of f 10 foe each eaaibitiaa, whieb tax akall aa paid ay the aaaaagef iher aof. , Evary baikOae;, Uat r Sfaee. of arej beta feala Of norssataasiiip or aarooaue epaita are aabibked, AaB aa regarded aa 0 elrcataad-t dbia act, Jerr let aad ether jpersaad atJubitiag abow skall pf $sa EvWyMraWfaaperaVnneby sTigbt af head ahaR bd refaeaed as a jagg let nader thia aet : rreetded, vlW -aw rrgiatry ssade ia oae 8UW ahaJI d MM ta aaiboriaa xbaWiaae a aavtket Srate I and bat aa re. fietry ahal ba reeaMed nadaVlaia act to aa sxhiWdehibOa'ya Suiter '"-.r Xt I Bowftaf aJWyt aOV. aJUat reeesefhal aay40awaaeslWyarau1aWave ad, which U shall bafaidby tbaewaer taerw el Evenr place af -VaildMig wkaia aewla are thrown Or btUianls idayed, opeaf Id the aablie. nth or wjtaeat arfce, vwall b tg ante as ar Dowuirg aney at eunara ream ravpectretly aadar thia bet. . XVI. Uvarjratahls harper shall pay Aay petaua waoee aeeapatiua r aaaiaeaa iaa keep harers lor hire r la lei ahad be ri glided aa a livery aubla keeaer andeff lhl act.-' XVIII. Cattle aroher aliaR paythe eaaj of 5U aad fit par acntam oa the f toes amount of aales made. Aay aeraoa whoa beaiaaaj it W ie bay aud aall aad deal ia cattle, beeaaa, hue or aneep. Htau aa eooeidrred a eatne broker. XIX. Butabera aad Bakrre' shall pay.lha earn of $50, aad 1 per eent a ibe en aojoaal of aalea made: Aut peraMi whoa 'Smtiatdi t to botrber aad aall, or efr for sale ia open market or etberwwa, the Irah. of caul, hit. or theep, shall be deemed a batcher aader this act; aay persua a-toa baiaN it is to bake and aell.or offer for sale, brend, shall be deemed a baker under thia act. XX. FedleraahaO pay pO and 3 per ent. oo in gruaa sale. Aav peraua except per on engaged ia peddling etHiiaively perindicala, books, urwaoajwa pabliaaed ia Ibe taafeder air Slat, Bible, ar retifSiua tracts, who aall, or onera to aril, at retail, guods , ware, or ether comrpodliws, Iravellmg etb hie goad from place to piaee ia the at rest, ar thro' difterept parte of (he country, shall be deemed a pcdler ander this aet t JVeeiaVa, ' Thai aay pedlar aho eeRs, or ofera teasll, dry gooda, for) or domeeijc, by oae or nsvra angiaal piecee of package at owe time, and to the same penn of peraua a aforesaid, shaU pay $100 aad Z4 per ceat oa tba groa tale ; and any. peraou arbo peddle i welrv ahall pas $50 aad 21 per cent lb groa aalea. .The tax apoa prdler ahall be deemed a tax aaon lb prBoiel.prm Irre, to be paid by a"h ibdividaal engaerd ia the baeiaeaa. atatfavat ragava) te.pUoa at which I jj,a avcoadaeted. . XXI. Apothecaries ahaU pay fifty dollars, and 3 per crulamoa the grrea amount of sales! made, bvery peraun wh keep a hop band ing where medicine ar nm pounded or pre pared according to prtacriaioti of physician, and eold. shall be regarded as an apothecary ander this aci. XXIL Photographer ahall pay the rum of j fifty dollar, and 2 per eiuum oa the groes amount af sales .made. Juyftnonot peraan who make for sale photographa,' ambrotypet. dagaerreotypea, or ptclarae en glaa. metal, paper, or t her material, by the actioL of light hall be regarded a photographer ander thi set. XXIII. Lawyer aetaajy engaged in prac tice shall pay fifty dolia.-a. Errry pereon whoa basincas it is, tor fee of reward, lo proaeeate or defend cauar in any court of record ar other judicial tribunal of the Confederal State, or of any state, or give advsce tnrelatioo to cau ea or mailer pending therein, shall be deemed to be a lawyer within the meaning of Una act XXIV. Pnyaiciane, sargeoni and dentist ac tually engaged in practice ebatl pay fifty do I lara. Every peraon whdee bseineaa il ia, fvt fe or reward, lo preechbe remediea, oi per form ureical operations for tne cure of bodily diaeaee or ailing, ahall be deemed a ph tpician, surgeon or dentist withia the meaniugof thia act, aa the caee may be; and the prevision af paragraph number 81 sbttl run extend to physi cians who keep on bead medicines eolely for the poqxiae'of making ap their own prescrip tion for their own paiieni 1 he tax apoa lawyers, phyaciaaa, surgeout and dntsthall be deemed a tax apoa the peraoaal privilege, to be paid by ach indivtdttij m the basiaeas, and aitbout regard to she place at which th aide i conducted. lravided. Thai the pro viKu of this ac( ahaB aot apply to phyeieiaui andaurgeona excluaif sngsged lnihe L-on federate service. . ; XXV. Confectioner shall pay fi ly dollars and Si per cent am oa th groaa amount of aale. Every peisoa who sslhi at retail eon feetiooery, (weeimaato, omftr, or ether eoa fecta. ia anv buildinr. ahall be retarded as a confectioner aader this sci , : . . Sec. And every person registered and Used upon the eros amount ef sales as aftire- said. shall be supired.-0n the first day of 111 10.4. t- - l;B . kA wuiy, 1000, 10 maw: a um w mum ,y tK essorof rbe-dtstrict f aba groaa amount of I such sales ss aforesaid, to wit : From the pS(e of this act tbe I3th day t)f - June, 1863. inclusive, and at the end of eeerv three nrotitlis or withia ten days,. Uiereafter. after the said, firft day of July, 1863, maak a list orreturn to tlie assessor of the district, of fiie gross amooot of such aalea made as afore said, with the amount of tax which has ac crued, or should accrue thereon,, which list shall have annexed thereto a declaration, un der oath pr aftirniatten, in form or manner as may be p.vscribed bj the commissioner of taxes, that the same ia true and correct, and shall at the same time aa aforesaid, pay to the collector the amount W tax thereupon as aToresaitf.aridndefaah thereof" shall rT a f penally, in double the amount ot tne tax. Sic. 7. That upon the sajarifs ofalj id- hed persons serving in any capacity wbat eiTrrcxotTt U1W3 tlie salaries of rersous- in the mBitary or naval servioo, there ahall be levied and collected a tax 01 one per centum M'tttgrasi idUmt'ti tMK aaiar7, "iben not exceeding $I5w, and two per our.t, up oft no e xcen fter JiaJ. hfipount $ JbeJeTied and collected al the end of each year, in the manner prescribed for other (axes enumerat ed io this act: Provided, that no taxed ahall bo imposed by virtue of this act on too salary of any person receiving a salary not exceed ingllOOO per annum, or ar a like rate .for aoother period of time, lunger or shorter.; 1 Sea & TlAttheSetjretJuyoffteTreaeury hall cause lobe assessed and ascertained, ot) the first of Janaary nex or aa noon thereaf ter as practicable, tbd,' iooome and pruAu do-1 rived by each person, joint stock company and MTMretion from' eeerv flaeuDSiMat. ata plojaaent or baatsasa, 'whether regtstered or ot, to YMca tftey nwy Bavar oeew eagseed, property' fit toney, nt the Income- and profits derived from any- source whatever ex cept salaries, during tlic calendar year rjfe- cedinr tut sakj orst day or January1 new, one the-said incooieaud profit ahall be aacer tained. assessed and taxed In the manner hereinafter prescribed. . - I. If the Jaceena be derived IVaat the Wat a of houee, land, laaeaieata, laanaiaciariar -or miniag iabliah'aMht, fxtureaaad machiaeryH eailis, apringeor H af ail, or VMaa.af coal, Iron ar other miner a la, were ahall be dedaeUd faom the groa aaiaeat efiae- anoaal arat s sum aaftVieat forlha neeeaaary anaaal repairatot exceeding Uaper eauiam on aaid ran;. xci pt that the rant drirvW Uum houeea i-hall be aab jret te a dedaelioa sot axeeeding 6ve Per. eeDtam for annual rcpaira. II. If the iuboioe be derived fmm any Rtaaa- faeiaring or mining bennesa, there ahall be de oacted fruta the groea value of the prodaet of th yaar i JrM Ilia rent of the eetabnahsaent aud 6i lures, if actually routed, and not owned by the perron proeeeuling the boaine J eee- ond, the coat of the labor aetaafly hired and paid for; third, the actval eouf the raw nsa lerial purchased and aaaaufactared. III. If lh inooine b derived from navigat iag nterpriaee, ther (ball be deducted from. I he gross rarnince, including aha valaa of freights oa good shipped by the perao running th venfel, the hite ol th boat or veeeel, if not owned by the peron rnnniiis the ame, or if owned by liiin a reaaniiabi aHowauee far th wear aud tear of the a.tme. not aaeeeding ten percent per annum, ana also tn ceaiof rns alag lha boat or veaseL . TVTIf the ii.corue be derived by the lax pay er from boat if ship.u Iding. there shall be de ducted from the gross receipt of hi oecapa tioa. inotuding tba value af he hp when tia iehed, IT btrift for himeelf.'lbe enet of the labor actually aired wne paid ny"mimw.' en tne prima cl of the materiel, if purchased by him. V. If the iueome be derived by the tax pav er from the aide of merchandise or buy wber prttperty, real or peramal, there ahall be ded ac ted from the groa amount ot aalea, th prime cut. of the property oW, including the coat af transportation, salaries Of elerks actually paid, aud lh rent of building employed ia th bori. J ues, If hired and not ewaed by mmeelf. - VI. If Ibe income he derived by the tax pay- er from any other -oeeapatiotti profeesioo, em- ployment or buins, there shall be deducted from the groe amount of fcra, compeuaalioo, naofila, earnings, or com miaaious, the aalari of clerks actually paid, aadth rent of the office or other building need ia the buines, if hired and mt owned Lv hi nseif, the coat af labor actually paid and no) oWnsd by himaelfj suJ the coat of material other than machinery edr ciiased for the use of bis busmen, or 10' be eon- verted into tome other amn in lh eourseoini baaine; aud in ease of mutual insurance com panies, the aiuoaul of loaws paid by them du rlue the rear.' The income derived from all other source shall be' subject to no deduction whatever. Mor shall fdmgner be subject to tax from any other ineotae thaa tart derived from pperiy-owud, or oceupatioeaor employ menta prued by them wilbto the Confeder al etatea, and in iunating iueome tner ball be lucladed the value of tbe eMmiiited au nuat rental of all dwelling, aoaee, buihliHg or uuilding k; ia eiii. towaa, or village, occu pied by the oyn1a,or owned and not occupied or hired, and the vain of the eMimsted hire of alt slave hoi engaged oa'plantation ar farm, and not employed in sum bttaines ar occupa tion th profits of which are taxed a income under the act When the income sat II be thaa ascertained, all of iho which do aet txceed $500 peF an a Htn rhxH he txempt fimu tasatioB. On all income received during the year tover S500 aad not exceeding $1000, tax of 9 per cent hn be paid ; on all income over $1500, aad less tbaa $3000, 5 per eepl ahall be paid em tb first 81500. and 10 per eeat on the exce; nn all income of r over $i.000. and lea llV$5.(K!&, tertrf paid) on all income of or over $5,000, and It than II 0.000. a tax of IS per ceul shall be paidj d oa ailiucameasdaravst SmvPta ia of 15 Per cent shall be paid. All joiaialoek rpaai aad .wjwik wfe!t .feawkl tenth of id annual earninSa, eel anarl Tor div Mend aad reserved fuaeY-l be paid 4o rha lector of the Confederate tax. and the dividend hen uaid to lh MocktroMcr all nil not be esti mated a apart of bm ineome lor I lie purp.ee of the act. Alt pertutre etteH frve w aa eati- mate of their income aad pri-hi derived from aav mher ao-irce whatever, and in doing so hall firat ataU lb groa amount of their re eeipta 4ndiridual or member of a firm or partaerahip, and. also, stale particularly ears item tor which a deduction ia to be mad and th amount to be deducted -for it : Pmidti, That lh Income and profit apoa which lh above lax te be impoyed ahall aot be deemed to include th product of land which ar tax edta hiedreerej PrevidVd fmrtker. That ia ease the anaaal earning of said aaal stock companies auacprporaiions sei apart as aforesaid, shall giVe a profit of mor ihaa 10 and tea thaa 80 per eeawm apoa iheir eapiulatoek paid la, oueh-ef said am so art apart thai b pat a a tax te taa ootfector aToreeald, aad ia case said taa N t J apart otot 'jmlifW eenj aa their capital stock paid laaixih-Tr taereef ahaa a fefd aad paid ajbtt3a,ar .,: Th la Uvied ia thi ectioa haO be aoUaetd7 ea tb ftrst day af Jaaaar ealg. ' ' c a an... .r .1..11 l-v uwi . mat a uas povcavui aiNUf ua aiaeair isned with the statement or. estimate of in- come and profile defivtftf from any source 1 whatever, other tbaa products in kind, which' the tax payer ia reqered o render; any deduction cVimed by eaidtax pajer, ne shall seleetono disinterested citizen of the' f icinage at a. referee aud the tax bayrf tbaff ' selact anotber and tb two thus selected shttt nail in 1 third, who ahall ia vestigafe and de-' tWhtina the tacts In reference tb said eatimara? and peductiooa. aad Mr amount bf'm-e ' aaaro aaid newflra iMi wWh ' lha fam sureMe shal I be asses-ed, and a certificate signed by' majority of the referees, shail be condusiva,.' as ko the amount' of t'ncoeie and profits on ' whieb the tax payer ahall be' fufeedsed :'pr ' iridtd, That if any person shall fail or "refuse ' to Tender t!e statement or estimate afbresaid, or shall fail or refuse, to select a referee aa aforesaid, the assessor shaft Select three refer- ' ee who shall fx the amoont of income and profits on which the tax payer shall bo assess ed fi om the , best evidence they can obtain, and a certificate, signed by n majority ef said referees shall be conclusive on the tax pfteerl A i Provided furihtr, That in any case sub mitted' to referees, if they or a majority of them shall find ' and certify that' the state- . merit oi estimate "of income and umhis ren-" dered by tbe tax payer does not contain more than four-fifths ef the true and real amount of hie taxable income and profits, thed the' . tix payer, in addition to the income tax on the true amount of his income and profits as-' certsined an aasessed !by :Ue lfeeesvshal!, pay 10 per centum bn the amount of said in come taXj and the assessor, aliall be entiled to' one-fi(h of said .additional 1Q per centum over and above all other Tees and allowances? And prwvied further 'That the assessor may administer oaths to referees, tbe tax payer and any witness before the referees, in re gard to said estimate, and .any deduction claimed, 'or an fact ia reference thereto, in such form as tbe Secretary of the Treasury may prescribe. . j bca 10. On all profits made by any person. - fartnership or corporation during the year 8G2 by li.e purt-hase within the Confederate-States aftd "sale, dnring "the said? year, of ajiy flour, corn, bacon, pork, 'oats, bay, rice, salt, iron or the manufactures of iron, sugar, molasses wade of cane, bolter, woolen cloths, shoes, boots, blaiikHaand cot t cloths, a tax of 10 per cent shall be levied and collected to be paid on the first day of July next: Provided, That the tax imposed by this sec tion shall not apply tb purchases and aales made in the due course of the regular retail business, and shall not contiuue beyond the present year. . ' : - Sue, 11. Each farmer and planter in the Confodeiata States, after reserving for bis own u 60 bushels f sweet poutoeaaad 50 bush- . eis 01 Irish potatoes, 100 bushels of the corn, or 50 bushels of the wheat produced in the present -year, shall pay and deliver to the , Confederate Oovernmept, of the products of ' the present year, one-tenth of the wheat, corn, oats, rye, buckwheat, or rice, sweet and Irish potatoes, and of the, cured hay and fod der; also, ane-tenth of the sugar, molasses maue w cane, cotton, wool and tobacco ; tne cotton ginned and packed in some secure uianner, and- tobacco shipped and packed h) boxes, to be delivered by him on or before tlie day of March in the next year. Each farmer or planter, after reserving ?0 busnets of peas or i beans, but not more than 20 bushel of both, for his own use, shall deliver to the Confederate , Qovernment for its use, one-tenth of the peas, bean? and ground peas produced and gathered by him during the prevent year. As soon as the aforesaid crops arc made ready for market, the tax assessor, in ease of disagreement between him and the tax-payer, shall proceed to estimate tbe same in the following manner; Tbq, assessor and 1 the tax fyer shaH each select a disinterested freelKilder from the, yidnage, who may call in m third in case of a difference of opinion, to settle, the matter in dispute; or, if the ,tx paver neglects or refuse to select one such IreeuoJder, the said assessor shall select two, who aliall proceed to assess tbe crops as here in provided. They shall ascertain the amount of the crops either by actual measurement, or by computing tbe contents of the rooms or houses in which they are, held, when a cor- method, and. the appraisers shall then esti mate, nnder oath, the quantity and quality o1 piid.cror;.inciu sold or consumed by, tne producer pnorr ti. said tetJmate, whether Ratoerad or not, and .the value oT thi i porpoathreoTtowhich tlw"" jrorernmerH is entitled, insi ball give a writ ten statemeut of thjs estimate to the aaid col lector, and a copy of the same K the'produc er. The said jroducer shall be required to deliver tW wheat,"corn, oats, rye, '""bai ley. buck wheat, rice, peas, beaas, cured bay and fodder, sugar, maiaeses'of cane, wool arid to bacco, thus to be paid as a tithe in kind, n such form ant) ordinary marketable conditiou as may b$ usuaJin the. section hi which the are lo Jbe delivered, d ih" 'cotton in manner as herrinbefore p-videJ, within-tw. months from tlie time they have been est ima ted as aforesaid. 4 me ilepottiot morejhsi eight Pa 15 from the place of production. r.a if notdehvered by that time, ro such order, ha sliall be hahi to psy fifty per cent more than theesliuialed value of the portion afore ' said,, to cojleted by the ux eoTlef for fc : hereinafter prescribtfd: rryviJTlKi enunent shall be' bound to lumish to the pro-' J . !
Carolina Watchman (Salisbury, N.C.)
Standardized title groups preceding, succeeding, and alternate titles together.
May 18, 1863, edition 1
1
Click "Submit" to request a review of this page. NCDHC staff will check .
0 / 75