uonr Kam i^mo #oi 
 
--1. /4^C(^v.r^. 4^ ^^ 
 
 [House of REPRESENTATrvES — ^Secret Session.] 
 
 ^ HOUSE OF REPRESENT..,. January S, ^^^'^^ -Ecorl 
 
 first and second times, and ordered ited. 
 
 [Note. — The italics in this bill denote the amendments made in tho 
 existing law — the act of IRG,] j 
 
 [By Mr. Tu^.n, fiom the bpeoial Committee on Currency.] 
 
 -A. .BIT.;"L 
 
 To amend An Act entith^d ^^^r, n.- ^.vns for the common de- 
 
 fence and carry on neiit ot the Confederate States," 
 
 approved April, 24, 18li:3. 
 
 1 IVie Congress of the Confede.rrite Stafr.s of A r' erica dn enact, 
 
 2 That an act entitl-l - ^n o... ,,, ],., ^,,,.. common 
 
 3 defence, and carry on the aovernment of the Confederate States," 
 
 4 approved April 24, 18.G : same is hereby, amended, so 
 
 5 as to read as follows : 
 
 1 Section h That every ■'':5 ';^^'<'i, or intending to en- 
 
 2 gage, in any business nametl in the fourth section of this act 
 
 3 shall, within sixty -days after the passage of this act, or at th© 
 
 4 time of beginning business, and on the Ist day of January in 
 
 5 each year thereafter, regii^ter with the district collector, in such 
 G form as the Commissioner of Taxes shall prescribe, a true ac- 
 
2 
 
 7 count of the name and residence of each person, firm or corpora- 
 
 8 tion [engaged or interested in the business, with a statemant of * 
 
 9 the time for -which, and the phice and manner in Avhich, the same 
 
 10 is to be conducted, and of all other facts going to ascertain the 
 
 1 1 amount of tax upon such business, for the past or the future, ac- 
 
 1 2 cording to the provisions of this act. At the time of such reg- 
 
 13 istry, there shall be paid to the collector the specific tax for 
 
 14 year ending on the next 31st of December, and such other tax as 
 
 15 maybe due upon sales or receipts in such business, at the time 
 
 16 of such registry, as herein provided ; and the collector shall give 
 
 17 to the person making such registry a copy thereof, with a receipt 
 1§ for the amount of tax then paid. 
 
 1 Sec. 2. That any person failing to make the registry, and to 
 
 2 pay the tax required by the preceding section, shall, in addition 
 
 3 to all other taxes upon his business imposed by this act, pay 
 
 4 double the amount of the specific tax on such business, and a like 
 
 5 sum for every thirty days of such failure. 
 
 1 Sec. 3. That except where herein otherwise provided, there 
 
 2 shall be a separate registry and tax for each business mentioned 
 
 3 in the fourth section of this act, and for each place of conducting 
 
 4 the same, but no tax shall be required for the mere storage of 
 
 5 goods, at a place other than the registered place of business. 
 
 6 Upon every change in the place of conducting a registered busi - 
 
 7 ness, there shall be a new registry, but no additional tax shall be 
 
8 required. Upon the death of any person conducting a business, 
 
 9 registered and taxed as herein required, or upon the transfer of 
 
 10 the business to another, the business shall not be subjected to 
 
 11 any additional tax, but there shall be a new^regiatry in the name 
 
 't 
 
 12 of the person authorized by Luv to continue the biwiiK's'^. 
 
 I Sec. 4. That upon each trade, business or occupation, hereinafter 
 
 •i named, the following taxes shtill be levied and paid, for the year 
 
 3 ending on the 3 1st of December, 13'a3, and for each and every 
 
 4 year thereafter, viz : 
 
 5 I. Bankers shall pay five hundred dollars. Every person shall 
 () be deemed a banker within the meaning of this act, who keeps a 
 
 7 place of business where credits are opened, in favor of any per- 
 
 8 son, firm or corporation, by the deposit or collection of money or 
 
 9 currency, and by whom the same, or any part thereof, shall be 
 
 10 paid out or remitted, upon the draft, check or order of such cred- 
 
 « 
 
 11 iter; but not to include any bank legally authorized to issue 
 
 12 notes as circulation, nor agents for the sale of merchandize for 
 
 13 account of producers or manufacturers. 
 
 1 4 II. Auctioneers shall pay fifty dollars and two-and-a-half per 
 
 15 centum on the gross amount of sales made: Provided, howm 
 10 ever, That on all sales at auction of stock or securities for 
 
 17 money, the tax shall be one-fourth of one per centum on the 
 
 18 gross amount of sales. Every person shall be deemed an auc- 
 
 19 tioneer, within the meaning of this act, whose occupation it is to 
 
4 
 
 20 offer property for sale, to the highest or best bidder, at public 
 
 21 outcry. The tax upon 'the auctioneers shall be deemed a tax 
 
 22 upon the personal privilege, to be paid by each individual en- 
 
 23 g^ged in the business, ar: ^. Avithout regard to the place at which 
 
 24 the same is conduct, i ^i.j iciX shull be required upon auction 
 
 25 sales made for dealers in a business registered and taxed, and at 
 
 26 their place of business, upon official sales at auction, made by 
 
 27 judicial or executive officers, or by personal representatives, 
 23 guardians or committees. 
 
 29 III. Wholesale dealers in liquors, of any and every descrip- 
 
 30 tion, including distilled spirits, fermented liquors, and wines of 
 
 31 all kinds, shall pay two hundred dollars and live per centum on 
 
 32 the gross amount of sales made. Every person, -other than the 
 
 33 distiller or brewer, who shall sell, or offer for sale, any such 
 
 34 liquors or wines, in quantities, of more than three gallons at one 
 
 35 time, to the same purchaser, shall be regarded as a wholesale 
 3G dealer in liquors, within the meaning of this act. All persons 
 
 37 w^ho shall sell, or offer for sale, any such liquors or wines, in 
 
 38 quantities less than three gallons at one time to the person, shall 
 
 39 be regarded as a retail dealer in liquors. 
 
 4) IV. Retail dealers in liquor, including distilled spirits, 
 
 41 fermented liquors, and wines of every description, shall pay one 
 
 13 hundred dollars, and ten per centum on the gross amount of all 
 
 43 sales made. 
 
s 
 
 44 V. Retail dsakrs, whose quarterly sales shall exceed one hundred 
 
 45 dollars J and shall be less thaii five hundred dollars, shall pay twmty- 
 
 46 Jive dollars and two and-a-half per centum on the gross amount of 
 
 47 fal'.s made; and where quarterly sales exceed five hundred dollars, the 
 
 48 specific tax shall be fifty dollars and two-and-a-half per centum on 
 
 49 the gross amount of sales made. Every person whose business or 
 oO occupation it is to sell, or offer to sell, groceries, or any goods, 
 
 51 wares, merchandise, or other things of foreign or domestic pro- 
 
 52 duction, in less quantities than a whole original piece, or 
 
 53 package, at one time to the same person, (not including wines, 
 
 54 spirituous, or malt liquors,) shall be regarded as a retail dealer 
 
 55 under this act : Prdvided, however, That any mechanic who shall 
 6Q sell only the products of the labor of himself, and his own family, 
 
 57 shall be exempt from this tax. 
 
 58 VI. Wholesale dealers shall pay two hundred dollars, and two 
 
 59 and-a-half per centum on the gross amount of all sales made. 
 
 60 Every person whose business or occupation it is to sell, or offer 
 
 61 to sell, groceries, or any goods, wares, or merchandize of foreign 
 
 62 or domestic production, by one or more original package or piece 
 
 63 at one time, to the same purchaser, not including wanes, spirituous 
 
 64 or malt liquors. And every person whose business it is to sell, or 
 
 65 offer to sell, slaves, shall be deemed as a wholesale dealer under 
 
 66 this act; but having been registered as a wholesale dealer, such 
 
 67 person may also sell as aforesaid, as a retailer : Provided, That 
 
6 
 
 68 contractoi'S working for, and selling their own products exclusively to 
 
 69 the Confedera'e Si ^ies, to an amount not exceeding jive thousand dollars 
 
 70 , a year^ ar d such dealers as sell exclusively to consumers, and not to 
 
 71 othsrs to sell again, shall not be regarded as icholesale, but as retail 
 
 72 dealers. 
 
 73 VII. Pawn^brokers shall pay two hundred dollars. Every 
 
 74 person whose business or occupation it is, to take or receive by 
 7.5 way of pledge, favor, or exchange, any goods, wares, or mer- 
 
 76 chandize, of any kind of personal property whatever, for the 
 
 77 re-payment or security of money lent thereon, shall be deemed a 
 
 78 pawn-broker under this act. 
 
 79 VIII. Distillers shall pay two hundred dollars, and twenty 
 
 80 per centum on the gross amount of all sales made ; and, also, 
 
 8 1 twenty per Centura upon the value of all liquors distilled for any other 
 
 82 person, and the tax on distillers shall he. a lien on the still or stills 
 S3 used, and upon the other fixtures, and articles for carrying on the 
 
 84 business, and shall have priority over all other liens or claims. Every 
 
 85 person or co-partnership who distils or manufactures spirituous 
 
 86 liquors for others, or for sale, shall be deemed a distiller under 
 
 87 this act : Provided, however, That distillers of fruit, for ninety 
 S^ days or less, bhall pay sixty dollars, and also fifty cents per 
 
 89 gallon on the first ten gallons, and two dollars per gallon on all 
 
 90 spirits distilled beyond that quantity. 
 
 91 IX. Brewers shall pay ono hundred dollars, and two and-a- 
 
92 half per centum on the gross amount of sales made. Every 
 
 93 person who manufactures fermented liquors, of any name or 
 
 94 descripcion, for sale, from malt, wholly or in part, shall be 
 
 95 deemed a brewer under this act. 
 
 96 X. Hotels, inns, taverns, and eating houses, shall be classified 
 
 97 and rated, according to the yearly rental, or if not rented, 
 
 98 according to the estimated value of the house or property 
 
 99 occupied, or intended to be occupied, as a hotel, inn, tavern, or 
 
 100 eating house, as follows, viz: In cases where the actual or 
 
 101 estimated rent shall amount to ten thousand dollars or more, 
 
 102 they shall constitute the first class, and pay an annual sum of 
 
 103 five hundred dollars. In cases where said rent shall be five 
 
 104 thousand dollars, and less than ten thousand dollars, they shall 
 
 105 constitute the second class, and pay an annual sum of three 
 
 106 hundred dollars. And in cases where said rent shall be two 
 
 107 thousand five hundred dollars, and less than five thousand 
 
 108 dollars, they shall constitute the third class, and pay an annual 
 
 109 sum of two hundred dollars. In cases where said rent shall be 
 
 110 one thousand dollars, and less than twenty-five hundred dollars, 
 
 1 1 1 they shall constitute the fourth class, and pay an annual sum of 
 
 112 one hundred dollars. And in cases where said rent shall be less 
 
 113 than one thousand dollars, they shall constitute the fifth class, 
 
 114 and pay an annual sum of thirty dollars. Every place where 
 
 1 1 5 food and lodgings, or lodgings only, are provided for travellers, 
 
8 
 
 116 sojourners, or boarders, in view of payment therefor, the income 
 
 117 or receipts from which amount to five hundred dollars from that 
 
 118 source, shall be regarded a hotel, inn, or tavern, under this act. 
 
 1 19 XI. That every place where food or refreshments of any kind 
 
 120 are provided, for casual visitors, and sold for consumption therein, 
 
 121 and every boarding house in which there shall be six boarders or 
 152 more, shall be deemed an eating house under this act. 
 
 123 XII. Brokers shall pay two hundred dollars. Any person 
 
 124 whose business it is to purchase and sell stocks, cdined money, 
 
 125 bank notes, or other securities for themselves or others, or who 
 
 126 deals in exchanges relating to money, shall be deemed a broker 
 
 127 under this act. 
 
 128 XIII. Commercial brokers, or commission merchants, shall pay 
 
 129 two hundred dollars, and two and-a-half per centum upon all 
 
 130 sales made. Any person or firm, except one registered as a 
 
 131 wholesale dealer or banker, whose businsss it is, as the agent of 
 
 132 others, to purchase or sell goods, or seek orders therefor, in 
 
 133 original or unbroken packages, or produce consigned by others 
 
 134 than the producers, to manage business matters for the owners 
 
 135 of vessels, or for the shippers or consigners of goods, or whose 
 
 136 business it is to purchase, rent, hire, or sell real estate, or 
 
 137 negroes, shall be deemed a commercial broker, or commission 
 
 138 merchant, under this act. 
 
 139 XIV. Tobacconists shall pay fifty dollars, and two and-a-half 
 
9 
 
 140. per centum on gross amount of sales. Any person whose 
 14! business it is to sell, at retail, segars, snuffs, or tobocco, in any 
 
 142 form, shall be deemed a tobacconist under this act; but registered 
 
 143 wholesale and retail dealers shall not be taxed as tobacconists. 
 
 144 XV. Theatres shall pay five hundred dollars, and five per 
 
 145 centum on all receipts, which tax shall be paid by the owner of 
 
 146 the building. Every edifice used for the purpose of dramatic 
 
 147 representations, phiys, or performances, and not including halls 
 
 148 rented or used occasionally for concerts, or theatrical represent- 
 
 149 ations, shall be regarded as a theatre under this act. Each 
 
 150 circus shall pay one hundred dollars, and a tax of ten dollars for 
 
 151 each exhibition, which tax shall be paid by the manager thereof. 
 
 152 Every building, tent, or space, or area, where feats of horse- 
 
 153 manship or accrobatic sports are exhibited, shall be regarded as a 
 
 154 circus under this act. Jugglers, and other persons exhibiting 
 
 155 shows, shall pay fifty dollars. Every person who performs by 
 
 156 sleight of hand, shall be regarded as a juggler under this act : 
 
 157 Provided, That no registry made in one State, shall be held to 
 
 158 authorize exhibitions in another State, and but one registry 
 
 159 shall be required under this act, to authoriz(y exhibitions in any 
 
 160 one State. 
 
 161 XVI. Bowling alleys and billiard rooms shall pay forty dol- 
 
 162 lars for each alley or billiard table registered, which tax ^hall be 
 
 163 paid by the owner thereof. Every place or building where bow's 
 
 2 
 
10 
 
 164 are thrown, or billiards played, and open to the puolic with or 
 
 165 without price, shall be regjirdod as a bowling alley or billiard 
 
 166 room, respectively, under this act. 
 
 G67 XVir. Livery stnble keepers shAll pay fifty dollars. Any 
 
 163 person whose occupation or business it is to keep horses for hire 
 
 169 or to let, shall be regarded as a livery stable keeper under this 
 
 170 act. 
 
 171 XVIII Cattle brokers shall pay the sum of fifty dollars, and 
 
 172 tv.'o and-a-half per centum on the gross amount of sales made. 
 
 173 Any person whose business it is to buy and sell and deal in 
 
 174 cattle, horses, hogs or sheep, shall be considered a cattle bro^- 
 
 175 ker. 
 
 176 XIX. Butchers and bakers shall pay the sum of fifty dollars 
 i77 and one per centum on the gross amount of sales made. Any 
 
 178 person whose business it is to butcher and sell, or oifer for sale in 
 
 179 open market, or otherwise the flesh of cattle, hogs or sheep, shall 
 
 180 be deemed a butcher under this act ; and any person whose busi- 
 
 181 ness it is to bake and sell, or offer for sale bread, shall be deemed 
 
 182 a baker under this act. 
 
 183 XX. Peddlers shall pay fifty dollars, and two and-a-half per 
 
 184 cent, on the gross sales. Any person, except persons engage"! 
 
 Jnh ^ry_-. -: '•;.:'.. .. ^-. ^,-,., |v-,,.^ !•.;,; ('... . ., ,.. -• ■ 
 
 185 in peddling exclusively periodicals, books, newspapers, published 
 
 186 in the Confederate States, bibles or religious tracts, who sells or 
 
 187 oflfers to sell at retail, good§, wares or other commodities travelling 
 
11 
 
 1S8 withliis goods from place to place, in the street, or through diir^r- 
 
 189 ent parts of the country, shall be deemed a peddler uuder this act : 
 
 -i; -30 ^<. 
 
 190 Providsdy That any peddler >yho sells or offers for sale dry goodji, 
 
 19 1 foreign or domestic, by one or more original pieces or packages 
 
 192 at one time, and to the same person or persons as aforesaid, shall 
 
 193 i)ay one hundred dollars ai;|L two and-a-half per cent, on the grost 
 1 94 sales ; and any person who peddles jewelry, shall pay fifty dollar?^, 
 1 [)o and two and-a-half per centum on the gross sales. The tax 
 19G upon peddlers shall be deemed a tax on the personal privilege, to 
 
 197 be paid by each individual engaged in the business, without regard 
 
 198 to the place at which the same is conducted. 
 
 199 XXI. Apothecaries shall pay fifty dollars and two and-a-half 
 201) per centum on the gross amount of sales rLade. Every person 
 20 i who keeps a shop or building where medicines are compounded 
 
 202 or prepared according to prescriptions of physicians, and sold, 
 
 203 shall be regarded as an apothcary under this act. 
 
 204 XXII. Photographers shall pay the sum of fifty dollars and . 
 
 205 two and-a-half per centum on the gross amount of sales made. 
 
 206 Any person or persons who make for sale photographs, ambro- 
 
 207 types, daguerreotypes or pictures on glass, metal, paper or other 
 
 208 material, by the action of light, shall be regarded a photographer 
 
 '^-'^■'■'•^^ t^^'^ .*idi.Bti 
 
 209 under this act. 
 
 210.^ .XXIII, Lawyers, actually engaged in practice, shall pay 
 211 fifty dollars. Every person whose business it is, for fee or 
 
12 
 
 212 reward, to prosecute or defend causes in any court of record, or 
 
 213 other judicial tribunal of the Confederate States, or of any State. 
 
 214 or give advice in relation to causes or matters pending therein, 
 
 215 shall be deemed a lawyer witbiii the meaning of this act. 
 
 216 XXIV. Physicians, surgeons and dentists, actually engaged 
 
 217 in the pactice, shall pay fifty dowars. Every person whose busi- 
 
 218 ness it is, for fee or reward, to prescribe remedies, or perform 
 
 219 surgical operations for the cure of any bodily disease or ailing, 
 
 220 shall be deemed a physician, surgeon or dentist, within the mean- 
 
 221 ing of this act, as the case may be; and the provisions of para- 
 
 222 graph number twenty one, shall not extend to physicians who 
 
 223 keep on hand medicines solely for the purpose of making up their 
 
 224 own prescriptions for their own patients. The tax upon lawyers, 
 
 225 physicians, surgeons and dentists, shall be deemed a tax upon the 
 
 226 personal privilege, to be paid by each individual in the business 
 
 227 and without regard to the place at which the same is conducted: 
 
 228 Provided, That the provisions of this act shall not apply to phy- 
 
 229 sicians and surgeons exclusively engaged in the Confederate ser- 
 
 230 vice. 
 
 23 1 XXV. Confectioners shall pay fifty dollars, and two and-a- 
 f 1 half per centum on the gross amount of sales. Every person 
 2J3 who sells, at retail, confectionary, sweet-meats, comfits, or other 
 ?31 confects, in any building, shall be regarded as a confectioner 
 'iiSo under this act. 
 
13 
 
 1 Sec. 5. That every person registered and taxed upon the gross 
 
 2 amount of sales as aforesaid shall be required on the first day of 
 
 3 July, 1863, to make a list or return to the assessor of the dis- 
 
 4 trict, of the gross amount of such sales as aforesaid, viz : from 
 
 5 the passage of this act to the 3l)th day of June, 1863, inclusive, 
 C and at the end of every three months, or within twenty days 
 7 thereafter, after the said first day of July, 1863, make a list or 
 d return to the assessor of the district, of the gross amount of 
 9 such sales made as aforesaid with the amount of tax which has 
 
 10 accrued, or should accrue thereon, which list shall have annexed 
 
 1 1 thereto, a declaration under oath or affirmation, in form or man- 
 
 1 2 ner as may be prescribed by the Commissioner of Taxes, that 
 
 13 the same is true and correct, and shall, within such time as the 
 
 1 4 collector may designate, by public notice, which time shalk not be 
 
 1 5 less than ten nor more than thirty days from the date of such notice, 
 
 1 6 pay to the collector the amount of tax thereupon y as aforesaid, and 
 
 1 7 in default thereof shall pay a penalty in double the amount of 
 
 18 tJie tax, 
 
 1 Sec. 6. That upon the salaries of all salaried persons, serving 
 
 2 in any capacity whatever, except upon the salaries of persons in 
 
 3 the military or naval service, there shall be levied and collected 
 
 4 a tax of one per centum on the gross amount of such salary, when 
 
 5 not exceeding fifteen hundred dollars, and two per centum upon 
 
 6 any excess over that amount, to be levied and collected at the 
 
u 
 
 7 end of each year, in the manner preicribed for other taxes 
 
 8 enumerated in this act : Provided, That no taxes bhall be imposed 
 
 9 by virtue of this act on the salary of any person receiving a 
 lU salary not exceeding one thousand doiiars per annum, or at a 
 1 1 like rate for another period of time longer or shorter. 
 
 i Sec. 7. That the Secretary of lUe Treasury' shall cause to be 
 
 10 ' 
 
 2 assessed and ascertained, on the first d;iy of January next, or 
 
 3 as soon thereafter as practicable, the income and profits derived, 
 
 4 by each person, joint stock company, and corporation, from 
 
 5 every occupation, employment, or business, whether registered 
 
 6 or not, in which they may have been engaged, and from any 
 
 7 investment of labor, skill, property, or money, and the income 
 
 8 and profits derived from any source whatever, except sdaries, 
 
 9 during the calendar year preceding the said first day of January 
 
 10 next, and the said income and profits shall be ascertained, 
 
 11 assessed, ahdt taxecf in tte 'manner hereinafter prescribed : ' 
 
 12 I. If the income be derived from the rent of houses, lands, 
 
 13 tenements, manufacturing or mining establishments, fixtures, and 
 
 14 machinery, mills, springs of salt or oil, or veins of coal, iron, 
 
 15 or other minerals, there shall be deducted from the gross amount 
 
 16 of the annual rent, a sum sufficient for the necessary annual 
 
 17 repairs, not exceeding ten per centum on said rent, except that 
 
15 
 
 18 the rent derived from houses shall be subject to a deduction nt^t 
 
 19 exceeding five per centum for nnnaal repairs. 
 
 20 IT. If the income be derived from any maiiufacturing or 
 21. mining b.usiness, there shall be deducted from the gross value 
 W^ of the products of the yea; : first, the rent of the establishment 
 23 and fixtures, if actually rented and not owned by the persons 
 54 prosecuting the business ; second, the cost of the laAior actually 
 25 hired and paid for ; third, the actual cost of the raw material pur- 
 '^ chased and manufactured; fourth,, if tha income he derived from 
 27 the production of pig metal or bloom iron, from the ore, there 
 ^S^'^'^shaU be deducted the cost nf labor, food, arid necessary repairs. 
 ^^'^ III. If the income be derived from navigating enterprises, 
 %*(} tS^te shall be deducted from the gross earnings, including the value 
 
 31 of freights, on goods shipped, by the person running the vessel, 
 
 32 the hire of the boat or vessel ; if not owned by the person run- 
 
 33 ning the same, or if owned by him, a reasonable allowance for 
 
 34 the wear and tear of the same, not exceeding ten per centum per 
 
 35 annum, and also the cost of running the boat or vessel. 
 
 36 IV. If the income be derived by the tax-payer from boat or 
 ^i^'^'^sh]]) building, there shall be deducted from the gross receipts of 
 
 5^ his occupation, including the value of the boat or ship when 
 
 39 finished, if built for himself, the cosf: of the labor, actually hired 
 
 40 and paid by himself, and the prime cost of the materials, if pur- 
 ^y^ ' cliased by him. ^^ire ik 
 
16 
 
 42 V. If the income be derived bj the tax -payer, from the sale 
 
 43 cf merchandize or any other property, real or personal, there 
 
 44 shall be deducted from the gross amount of sales the prime 
 
 45 coKt of the property sold, including the cost of transportation, 
 
 46 'salaries of clerks actually paid, ond the rent of buildings employed 
 
 47 in the business, if liired and not owned by himself. 
 
 48 If the income be derived by the tax-payer from any other 
 
 49 occupation, profession, employment or bui<inoss, there shall be 
 
 50 deducted from the gross amount of fees, compensation, profits, 
 
 51 earnings or commissions, the salaries of clerks actually paid, and 
 
 52 the rent of the office or other building, used in the business, if 
 
 53 hired and not owned by himself, the cost of labor actually paid, 
 
 54 and not owned by himself, and the cost of material other than 
 
 55 machinery purchased for the use of his business, or to be con- 
 
 56 verted into some other form in the course of his business, and in 
 
 57 the case of mutual insurance companies the amount of losses 
 
 58 paid by them during the year. The income derived from all 
 
 59 other sources shall be subject to no deduction whatever, nor shall 
 
 60 foreigners be subject to a tax upon any other income than that 
 
 61 derived from property owned, or occupations, or employments 
 
 62 pursued by them within the Confederate States; and, in estiraat- 
 
 63 ing incomes, there shall be included the interest, dividends, profits 
 
 64 or other proceeds of money or credits of every description, on 
 
 65 which such interest, dividends, profits or other proceeds shall 
 
17 
 
 QQ have accrued for the year, whether received or not, and the value 
 67 of the estimated annual rental of all dwelling houses, buildings 
 GS or building lots, in cities, towns or villages, occupied by the 
 09 owners, or owned and not occupied or hired, and the value of 
 T<i the estimated annual hire of all slaves, not engaged on planta- 
 
 71 tions or farmp, aud notemplojed in some business or occupation, 
 
 72 the profit=i of TN-hich are taxed ae income under this act. When 
 ■J 3 the income shall he thus ascertained, all of those which do not 
 
 74 exceed five hundred dollars per annum, shall be exempt from 
 
 75 taxation. On all incomes received during the year, over five 
 
 76 hundred dollars, and not exceeding fifteen hundred dollars, a tax 
 
 77 of five per cent, shall be paid; on all incomes over fifteen hun- 
 
 78 dred dollars, and less than three thousand dollars, five per cent. 
 
 79 shall be paid on the first fifteen hundred dollars and ten per cent. 
 
 80 on the excess ; on all incomes of or over three thousand dollars, 
 8S and less than five thousand dollars, a tax of ten per cent, shall 
 
 82 be paid ; on all incomes of or over five thousand dollars, and less 
 
 83 than ten thousand dollars, a tax o: twelve and a half per cent. 
 
 84 shall be paid ; and on all incomes of or over ten thousand dollars, 
 
 85 a tax of fifteen per cent, shall be paid. All joint stock compa- 
 
 86 nies and corporations shall reserve one-tenth of the annual tarn- 
 
 87 ings, set apart for dividend and reserved fund, to be paid to the 
 
 88 collector of the Confederate tax, and the divi^.lend then paid to 
 
 89 the stockholder shall not be estimated as a part of his income fur 
 
90 the purposes of tluR act. All persons filiall give in an estimate 
 
 91 of their income and profits deriverl from any other source what- 
 
 92 ever, and in 8o doing shall first state the gross amount of their 
 
 93 receipts as individuals or members of a firm or partnership, and 
 
 94 also state particularly each item for which a deduction is to be 
 
 95 made and the amour.t to be deducted for it : Providrd^ That the 
 9G incomes and profits upon which the above tax is to bo imposed, 
 
 97 shall not be deemed to include the products of land, which are 
 
 98 taxed in kind as hereinafter described : Provided further^ That in 
 
 99 case the annual earnings of said joint stock companies and cor- 
 
 100 -pDrations set apart as aforesaid, shall give a profit of more than 
 
 101 ten and less than twenty per cent, upon their capital stock paid 
 
 102 in, one-eighth of said sum so set apart shall be paid as a tax to 
 
 103 the collector aforesaid, and in case said sum so set apart shall 
 
 104 give a profit of more than twenty per cent, on their capital stock 
 
 105 paid in, one-sixth thereof shall be reserved and paid as aforesaid. 
 
 106 The tax levied in this section shall be paid on the first day of 
 
 107 January next, and on the first day of January of each year 
 
 108 thereafter. 
 
 1 Sec. 8. That if the assessor shall be dissatisfisd with the state- 
 l ment or estimate of income and profits derived from any source 
 15 whatever, other than products in kind, which the tax-payer is 
 4 required to render, or with any deduction claimed by said tax- 
 n5 payer, he shall select one disinterested citizen of the vicinage as 
 
19 
 
 6 a referee, ani the tax payer ^h-dl select another, and the two 
 
 7 thus selected shall call in a third, who shall investigate and dc- 
 
 8 termine the facts in refer coce to said estimates and deductiorio. 
 
 9 and fix the amount of income and profits on which the tax-payei 
 \li shall be aanessed, and a certificate, signed by a majority of the 
 I ! referees, bhall be conclusive as to the amount of income and 
 1:1 profits on which the tax-payer shall be assessed; Provided, That 
 
 13 if any person shall fail or refuse to render the statement or esti- 
 
 14 mate aforesaid, or shall fail or refuse to select a referee as afore- 
 
 15 said, the assessor shall select three referee^*, who shall Ux the 
 IG' amount of income and profits on which the tax-payer shall be 
 
 1 7 assessed, from the best evidence they can obtain, and u certificate 
 
 18 signed by a majority of said referees, shall be conciusivo on the 
 
 19 tax-pa^er: And provided further ^ That in any case submitted to 
 
 20 referees, if they, or a majority of them, shall find and certify that 
 
 21 the statement or estimate of income and profits rendered by the 
 
 22 tax-payer does not contain more than four-fifths of the true and 
 
 23 real amount of his taxable income and profits, then the tax- 
 
 24 payer, in addition to the income tax on the true amount of his 
 
 25 income and profits, ascertained and assessed by the referees, shall 
 
 26 pay ten per centum on the amount of said income tax, and the 
 
 27 assessor shall be entitled to one-fifth of said additional ten per 
 
 28 centum over and above all other foes and allowances: Andpro^ 
 
 29 vided further, That the assessor may administer oaths to referees. 
 
20 
 
 SO the tax-payer, and any, witness before the referee^;, in regard to 
 
 31 said estimate and deduction claimed, or any fact in reference 
 
 32 thereto, in such form as the Secretary of the Treasury may pre- 
 
 33 scribe. 
 
 1 Sec. 9. On all profits made hy any person, partnership or cor 
 
 2 poration, during the year eighteen hundred and sixty-two, by the 
 
 3 ^purchase, within the Confederate State, and sale during the said 
 
 4 year, of any flour, corn, bacon, pork, oats, hay, rice, salt, iron, or 
 
 5 the manufactures of iron, sugar, molasses made of cane, leather, 
 
 6 woolen cloths, shoes, boots, blankets and cotton cloths, a tax of 
 
 7 ten per centum shall be levid and collected, to be paid on the Ist 
 
 8 day of July next: Provided, That the tax imposed by this section 
 '9 shall notf apply to purchases and sales made in the due course of the 
 
 10 regular retail business, and shall not continue beyond fhe present 
 
 11 year. 
 
 1 Sec. 10. That each farmer and planter in the Confederate 
 
 3 States, shall pay and deliver to the Confederate Government, of 
 o the products of the present year, one tenth of the wheat, corn, 
 
 4 oats, rye, buckwheat or rice, Irish potatoes, and of the cured hay 
 -5 and fodder ; also one tenth of the sugar, molasses made of cane, 
 
 ■ ; or cf scrghum, cottOB, wool and tobacco ; the cotton ginned and 
 
 V packed in some secure manner, and tobacco stripped and packed 
 
 -'3 in boxes ; the coiton to be delivered by him on or before the first day of 
 
 \) Marchyand the tobacco on or bifore thefird day of July, next after 
 
10 tktlr production. Each farmer or planter shall deliver to the Con- 
 
 11 federate government, for its use, one tenth of the peas, beans, 
 \*i and ground peas, produced and gathered by him, during the 
 io present year. As soon as the aforesaid crops are made ready for 
 
 14 market, the tax assessor, in ca^e of disagreement between him and 
 
 15 the tax payer, shall proceed to estimate the same, in the following 
 
 16 manner : The assessor and the tax-payer shall each select a dis- 
 
 17 interested freeholder from the vicinage, who may call in a third, 
 
 18 in case of a difference of opinion, to settle the matter in dispute ; 
 
 19 or if the tax payer neglects or refuses to select one such free- 
 
 20 holder, the said assessor shall select two, who shall proceed to 
 
 21 assess the crops, as herein provided. They shall ascertain the 
 
 23 amount of the crops, either by actual measurement, or by com- 
 33 puting the contents of the rooms or houses, in which they are 
 
 24 held ; when a correct computation is practicable, by such a 
 
 25 method, and the appraisors shall then estimate, under oath, the 
 
 26 quantity and quality of said crops, including what may have been 
 
 27 sold or consumed by the producer, prior to said estimates, whether 
 
 28 gathered or not, excepthtg from said edimaUs suck portion of said 
 
 29 crops ^ as mny he necessary to raise and fatten the Kogs of su(^i farmer, 
 
 30 planter or grazier, for pork : Provided, That the following persons 
 
 31 shall be exempt from the payraeni of the tax in khtd, imposed by ih4s 
 
 » 
 
 33 section, viz : 
 
32 
 
 33 I. Each head of a family not worth more than five hundred dot- 
 
 34 la s. 
 
 35 II. Each head of a j amity with minor children, not worth more 
 3G than five hundred dollars for himself, .and one hundred dollars for each 
 
 37 7ninor living; with him, and five hundred dollars in addition thereto, 
 
 38 for each minor sun he has living, or vmy have lost, or had disabled in 
 
 39 the -military or naval service. 
 
 40 III. Each officer, soldier or seaman, in the arrny or navy, or who 
 1 1 has been discharged therefrom for wounds, and is not worth more than 
 
 42 two thousand dollars. 
 
 43 IV. Each evidence of any officer, soldier, or seaman, who has died 
 
 44 i/i the military or naval service, the widow not worth more than one 
 
 45 thousand dollars for herself, and in case she has a family, being 
 
 46 minor children, one thousand dollars in addition thereto: Provided, 
 
 47 l^hat in all cases 'where the farmer or planter does not produce more 
 
 48 tlian fifty bushels of Lish potatoes, one hundred bushels of corn, or 
 
 49 twenty bushels of peas and beans, he shall not be subject to t/ie tax in 
 5U kind on said articles, or either of them ; and the forage derived from 
 
 51 the corn plant, shall also be exempt in all cases where the corn is not 
 
 52 taxed in kmd; neither shall any farmer or planter, who does 7ioi 
 
 53 produce more than ten pounds of wool, or 7nore than fifty pounds of 
 
 54 ginned cotton, be subject to said tax in kind. The tax assessor, after 
 56 allowing the exfmptions authorized in this section, shall assess the 
 5Q value of the portion of said crops to which the Government is 
 
23 
 
 ol entitled, and shall give a written statement of this estimate to 
 
 5S the collector, and a copy of- the same to the producer. The said 
 
 59 producer shall be required to deliver the wheat, corn, oats, rye, 
 
 60 buckwheat, rice, peas, beans, cured hay nnd fodder, sugar, 
 
 61 molasses of cane, or sorghmn, wool, thus to be paid as a tithe in 
 
 62 kind, in such form in^ ordinary marketable condition as may be 
 
 63 u.^ual in the section in which they are to be delivered, within two 
 
 64 months from the time they have been estimated as aforesaid, 
 
 65 (except cotton and tobacco shall be delivered in the manner, and, at the 
 G\j times hereinbefore provided^) at some depot not more than eight 
 
 67 miles from the place of production, and if not delivered by the 
 
 68 times, and in the order stated, he shall be liable to pay fifty per 
 
 69 cent, more than the estimated value of the portion aforesaid, to 
 
 70 be collected by the tax collector, as hereinafter prescribed: 
 
 7 1 Pro'videdf That the government shall be bound to furnish to the 
 • 72 producer sacks for the delivery of such articles of grain as 
 
 73 required to be put in sacks for transportation, and shall allow to 
 
 74 the producers of molasses the cost of the barrels containing the 
 
 75 same. The said estimates shall be conclusive evidence of the 
 
 76 amount in money of the tax due by the producer to the Govern- 
 
 77 ment, and the collector is hereby authorized to proceed to collect 
 
 78 the same by issuing a warrant of distress from his office, under 
 
 79 his sigaaiure,in the nature of a vvrit o[ Jierie facias^ and by virtue 
 
 80 of the same, to seize and sell any personal property on the 
 
24 
 
 81 premises of the tax -payer or elsewhere, belonging to him, or so 
 
 82 much thereof as iv.aj be neces^Mry for th'^ purpose of paying the 
 
 83 tax, and the addi'ioiial fifty jjer ccu'r. aforesaid and costs; and 
 
 84 said sale shall be made in tlie manner and form, and after the 
 
 85 notice required by the laws of the ;^evvral States, for judicial 
 8G gales of personal pro .erty ; and the s#id w.ir);nit of distress may 
 
 87 be executed by the tax collector, or any de[)uty appointed by him 
 
 88 for that purpose, and the deputy executing the warrant shall be 
 
 89 entitled to the same fees as are allowed in the respective States, 
 
 90 to sheriff's executing -writs of jiP.rU facias \ said fees to be paid 
 
 91 as cost, by the tax -payer: Providf.d, Thit in all case:^ where the 
 
 92 assessor and the tax-p^yor agree ou the a.-sessment of the crops, 
 9ii and the value of the portion thereof to which the government i8 
 
 94 entitled, no other assessment shall be necessary; but the estimate 
 
 95 agreed on shall be reduced to writing, and signed by the assessor 
 
 96 and tax-payer, and have the same force and effect as the assess- 
 
 97 ment and estimate of disinterested freeholders, hereinbefore 
 
 98 mentioned; and t'vo copies of snch assessment snd estimate- 
 
 99 thus agreed on and siicned an aforesaid, shall be made, and one 
 
 100 delivered to the producer, and the other to the collector: And, 
 
 10 1 prvlded further^ That the assessor is hereby authorized to 
 
 102 admiaister oaths to the tax-payer and to witnesses in regard to any 
 
 103 item of the estimates herein required to be made : And, provided 
 
 104 further, When agricultural pro<]uce in kind is paid fur taxes, if 
 
a5 
 
 105 payment be made by a tenant, who is bound to pay his rent in 
 
 106 kind, the tenth part of said rent iu kini shall be paidia kind 
 
 107 by the tenant to the Government, as and for the lax jf the lessor 
 103 on said rent ; and the receipt of the Government officer shall 
 1U9 release the lessor from all obligation to include said rent in kind 
 .1.10 in his statement of income ; and discharge the tenant from so 
 
 1 1 1 much of his rent to the lessor. 
 
 1 Sec. 11, That every farmer, planter or grazior, or other person 
 
 2 who slaughters hogs, shall exhibit to the assessor on or about the 
 ^^^., first of March, 1864, an account of all the hogs he may have 
 
 4 slaughtered since the passage of this act, and before that time ; 
 
 5 after the delivery of this estimate to the post quartermaster 
 
 6 hereinafter mentioned, by the assessessor, the said farmer, planter, 
 ^ . grazier, or other person who slaughters hogs, shall deliver an equiva- 
 
 8 lent for one-tenth of the same in cured bacon, at the rate of 
 
 9 sixty pounds of bason to the one hundred weight of pork. 
 10^^ JP^h|,t.pu.t|i^.ficai; ,pf Np^Y^mbQr, 1863, and eaCh year thereafter, aL 
 
 1 1 estimate shall be made, as hereinafter provided, of the value of all 
 
 12 neat cattle, horses, mules not used in cultivation, an J asses owned 
 
 13 by each person in the Confederate States, and upon such value 
 
 14 the said owner shall be taxed one per centum, to be paid on the 
 
 15 first day of January next eniuing. If the grazier, planter or 
 
 16 farmer, shall have sold beeves since the passage of this 
 
 17 act, and prior to the first day of November, the giosa proceeds 
 
 4 
 
26 
 
 13 of such sales shall be estimated and taxed as income, after de- 
 
 19 dutting therefrom the money actually paid for the purchase of 
 
 2 ) such beeves, if they hav3 been actually purchased, and the value 
 
 21 of the corn or peas consumcLl by them. The estimate of these 
 
 22 items shall be made, in case of disagreement between the assessor 
 
 23 and tax payer, as herein prescribed in other cases of income tax : 
 
 24 Provldfdy That no farmer , planter or grazier, or other person^ who 
 
 25 shall not slaughter more than twi hundred and fifty pounds (f net 
 
 26 pork, 'uring any year, t^hall be subject to the bacon tithe, imposed by 
 
 27 th's sic'ion ; and every officer, soldier or seaman, in the military or 
 
 28 naval service, or who may have been discharged therefrom on account 
 
 29 of W( unds, or physically disability, and any widow of such officer, 
 
 3 'J solditr or siaman, cr any head of a family, who does not own more 
 
 * 
 
 31 than two covjs and calves, shall bs exempt from the tax imposed by this 
 
 32 section on mat cattle. 
 
 1 Sec. 12. That the Secretary of War shall divide the service 
 
 2 of the quartermaster's department into two branches, one herein 
 
 3 denominated post quartermasters, for the collection of the arti- 
 
 4 cles paid for taxes in kind, and the other for distribution to the 
 
 5 proper points for supplying the army, and for delivering cotton 
 nnd tobacco to the agents of the Secretary of the Treasury. The 
 
 7 tax asssessor shall transfer the estimate of articles due from e?xh 
 
 8 person by way cf a tax in kind, to the duly authorized* post quar- 
 tcrma:iter, taking from the sail quartermaster a receipt, which 
 
17 
 
 10 shall be filed as a voucher with the chief collector in settling his 
 
 11 account, ;:nfl a copy of this receipt sh;t]l be furnishcil hj the 
 
 12 chief collector to t.':e auditor settling the post quartjrmister's 
 
 13 account as a charge agaiist him. The post quirterm ister 
 
 14 receiving the estimate shtll collect from the tax-pajer the ar i- 
 
 15 fles vvhicli it specifies, jind which he is bound to pay an 1 cL'livcr 
 IG as a tax to the Con'e(k':ate G v jnraeiit. The |)03t quaitermas- 
 IT ter shall be liable for tlie stfe custody of the articles pla-cd in 
 
 18 his care, and hhall account for the same bj t-howing that after 
 
 19 proj.cr deductions from un:ivoi lible loss, the rjsiduj has been 
 2 I delivered t. the dicJtribu'^^id^ igjats is evi loncMlby their receipts. 
 
 21 The said post quartermister shill also state t e accounts of tho 
 
 22 quartermasters receiving from hitn the articles delivered in pnj- 
 
 « 
 
 23 merit of taxes in kind at his dtpot, and make a monthly r port 
 21 of the same to such ofBc r as the Secretary of War miy desig- 
 
 20 nate : Provided, That in casa the post quirtermaster shall bo 
 
 26 unable to collect 'he t:ix in kind specified ia the e?timite dellv- 
 
 27 ered to him as aforesaid, he bhall d livtr to the di.-tiict t jx col- 
 
 28 lector said estimate as a basis for the distrt ss w rrant acthorizcd 
 
 29 to bo issued, av.d take a rLceira therefor, and forward the same to 
 SO tho chief tax collector a;^ a credit in the statement of the accounts 
 
 31 cf arid post Quartermaster : Provided, That any partial payment of 
 
 32 Si^id tax in kind shall be endorsed on said estimate before deliv- 
 
 33 ering the same to the dislrict tax collector as aforesaid, and tho 
 
2^* 
 
 34 r.ceipt given to bim therefor by the district tax collector, shall 
 
 35 specify said partial paymcT^t. When the articles thus coH:cte) 
 SG thrcugli the payment of taxes in kind, have been received at the 
 37 djpot as aforC.Vjtid, they shalt be distributed to the a'gents of thr 
 33 Secretary :f the Treasury, if they oonsij^t of cotton, ^ool, or 
 ->9 tobac.^co, or if tlu^y be suitable for fjra^e or sul»«i3teace, to such 
 V) places and in such mxnner as tho Se-retary of "War may pr - 
 
 41 scribe. Should the Secretary of War find that sorae of the agri- 
 
 42 cultural pr duce thus paid in and suitable for forage and sub- 
 
 43 sittence, has been, or will be deposited in places where it cannot 
 
 44 be used either directly or ind rcctly for the-e purposes, he shall 
 4 > cause the s;>me to be sold in such manner as he may prescribe, 
 46 and the proc; eds of such sale shall be paid into the Treasury of 
 w the '"on ft derate States. Should, however, the Secretary of War 
 48 notify the Secretary of the Treasury, that it would be imp'-acti- 
 40 c ille for him to collect or use the articles taxed in kind, or any 
 
 50 of them to be received in certain districts or localities, then 
 
 51 the Secretary of tho Treasury shall proceed to collect in said 
 
 52 di^t^icts or localities, the money value of said articles specified 
 
 53 ii. baid csiimaic and not re<juired in kind, and said money value 
 
 54 shall be due on the first day of January in each and every year, 
 
 55 and be collected ;i8 soon. thereafter as practicable. 
 
 1 .'lc. 13. 1 hat the usses crs whose duty it is^ under this act ^ to 
 
 2 estimate the tixis in kind^ shall be appointed by the Secretary of War, 
 
2(> 
 
 3 and their duties sh II be the same, and th-' dutirg shall he executed in 
 
 4 ih". same mnniur as is p*-fscrib d by sctloiis ten, elcvfn and twelve of 
 
 5 this ad, in refttenre to the e thnuts and assfssm(nt (f taxes in kir.d 
 
 6 on agricultural prrnhjc-s and s.'a- fhtercd hogs, and there shall be at 
 
 7 least ^7ie assessor appomted for >ach tax district, arid he shall take the 
 
 8 oath as a^sssor of tax>s in kind prescribed by section five fvr the 
 
 9 assessment ani collection of taxs, apprcyved May I, 1863, uhich cath 
 
 10 shall he delivered to such officer as the S.crdary of War may desig- 
 
 1 1 7iate. And the assessors of taxes in kind shall he sepaiate and distinct 
 
 1 2 from the assessors of money tax, and shall be subject to the exclusive 
 
 13 direction and ccmtrol of the War Departmmt, and shall receive the 
 
 1 4 same compensation alloived by law to assessors of the money tax. 
 
 1 Sec. 14. That the estimates of incomes and profits, other than 
 
 2 those payable in kind, and the statements or bills for the amount 
 
 3 of the specific tax on occupations, employments, business and 
 
 4 professions and of taxes on gross sales, shall be delivered by the 
 o assessor to the collector of the district, who shall give him a 
 
 6 receipt for the same, and the said assessor shall file his receipt 
 
 7 with the chief tax collector of the State, and the collector of the 
 
 8 district holding said estimates, statements or bills, shall proceed 
 
 9 to collect the same from the tax-pgyer. The money thus collected 
 
 10 shall be paid to the chief tax collector of the State, a?id the esti- 
 
 1 1 mates, sfatr.ments or b'lls aforesaid, shall be arranged by the assesor, 
 
 1 2 and general lists shall le made from thtm in the same mariner and for 
 
so 
 
 13 the some purposes designated hy scd'on thirteen of the assessment act, 
 
 1 Slc 15. That every person who, as trustee, gudrdian, tutor, 
 
 2 curator or committee, executor or administrator, or as agent, at- 
 
 3 torncy in fuct, or factor of anv person or persons, whether re- 
 
 4 siding in the Confederate Stipes or not, and every receiver in 
 
 5 chancery, clerk, register, or other o.Ti -er of any court, shall be 
 
 6 answerable for the doina: of nil such a<'t?5, matters und things aa 
 
 7 shall be lequiied to be done in oi<3er to the asse^.^meit of the 
 
 8 raonej-, property, pr.)iucts and in.3 ) no uuL^r their coitrol, and 
 
 9 the payment of tax s thereon, and s' all be indemnified agai :st 
 
 10 all an! every per-^on fr)r» all piym.'nts on account of the taxes 
 
 11 herein sptcifiiil, and shill be responsiblo f'.r all taxes due from 
 
 12 the estates, incom>, money or property in their pos ession or 
 
 13 under their control. 
 
 1 Sec. 16. The income and moneys of hospitals, asUuras, 
 
 2 churches, schooh and colleges, shall be exempt from taxation 
 
 3 un ler the provisions of this act. 
 
 1 Sec. 17. That the Secretary of the Treasury be, and he ip 
 
 2 hereby, authorized to make all rules and regulations necessary to 
 
 3 t^e operations of this -ict, and not inconsistent herewith. 
 
 1 Sec. !8. This act sliill be in force for two year^ afrer the ex- 
 
 2 pi ration of the present yddv, and the ta^^ea herein imposed for 
 
 3 the present year, shall be levied and collected each year there- 
 
 4 afrer in the raiumcr and fortn I^ei-'Mn prescribed, and for the said 
 
 5 time of two ye-d.v^, unless this act shall be sooner repealed. 
 
Hollinger Corp. 
 pH8.5