JZ m * A Dill iw « c w " Conf Pam 12mo #58 D110233H2U CS,a, /VtOnuj, ^KuuU, !*h [House Bill No. 3.] HOUSE OF REPRESENTATIVES, February 25, 1863.— Read first and second times, made special order for Monday after morning hour, and from day to day until concluded, and ordered to be printed. [By Mr. Kenner, from Committee on Ways and Means.] A. BILL To be entitled " An Act to lay taxes for the common defense, and carry on the Government of the Confederate States." 1 Section 1 . The Congress of the Confederate States of America do t enact, That a tax of one per centum shall be levied and collected 3 on the value of all real and personal property, moneys and 4 credits, held on the first day of January, 1863, and on the first 5 day of January of each succeeding year thereafter, except on 6 such property, money or credits, as may be employed in a licensed 7 business, or the profits of which are herein specially taxed. 1 Sec 2. That from and after the day of 2 eighteen hundred and sixty-three, no person, association of 3 persons, or corporation shall be engaged in, prosecute, or carry 4 on. either of the trades or occupations mentioned in section 2 5 eight of this act, until he or they shall have obtained a license 6 therefor in the manner hereinafter provided. 1 Sec. 3. That every person, association of persona, partnership 2 or corporation, desiring to obtain a license to engage in any of 3 the trades or occupations named in the ninth section of this act, 4 shall register with the collector of the district in which he shall 5 design to carry on such trade or occupation : First, His or their 6 name or style, and in case of an association or partnership, the 7 names of the several persons constituting such association or 8 partnership, and their places of residence : Second, The trade or 9 occupation for which a license is desired : Third, The place 10 where such trade or occupation is to be carried on. All of 1 1 which facts shall be returned duly certified by such district 12 collector to the State collector; and thereupon, upon payment to 13 the collector of the district of the amount hereinafter provided, 14 such collector shall make out and deliver a license for such trade 15 or occupation, which license shall continue in force for one year 1G at the place or premises described therein. 1 Sec. 4. That if any person or persons shall exercise or carry 2 on any trade or business hereinafter mentioned, for which a 3 license is required by this act, without taking out such license in 4 that behalf required, he, she or they shall, for every such offense, 5 respectively, forfeit a penalty equal to three times the amount of 6 the duty or sum of money imposed for such license, and of all 7 other assessments upon the business, one moiety thereof for the 8 use of the Confederate States, the other moiety to the use of the 9 informer. 1 Sec, 5. That in every license to be taken out under or by 2 authority of this act, shall be contained and set forth the purpose, 3 trade or business for which such license is granted, the manner 4 and extent of conducting the same, and the true name and place 5 of abode of the person or persons taking out the license, the 6 time for which such license is to run, and the true date or time of 7 granting such license, and (except in the case of auctioneers and 8 peddlers,) the place at which the trade or business, for which 9 such license is granted, shall be carried on : Provided, That a~ 10 license, granted under this act, shall not authorize the person or 1 1 persons, association or corporation, mentioned therein to exercise 12 or carry on the trade or business, specified in such license, in any 13 other place than that mentioned therein; but nothing herein 14 contained shall prohibit the storage of goods, wares or mer- 15 chandise, in other places than the place of business. 1 Sec 6. That in every case where more than one of the pursuits, 2 employments or occupations, hereinafter described, shall be 3 pursued or carried on in the same place, by the same person, at 4 the same time, except as therein mentioned, license must be 5 taken out for each, according to the rates severally prescribed. 1 Sec 7. That no auctioneer shall be authorized by virtue of 4 2 his license, as such auctioneer, to sell any goods or other 8 property at private sale ; and if any such person shall sell any 4 such goods or commodities, as aforesaid, otherwise than by 5 auction, without having taken out such license, as aforesaid, for 6 that purpose, he or she shall be subject and liable to the penalty 7 in that behalf imposed upon persons, dealing in or retailing, 8 trading or selling any such goods or commodities without license, 9 notwithstanding any license to him or her before granted, as 10 aforesaid, for the purpose of exercising or carrying on the trade 11 or business of an auctioneer, or selling any goods or chattels, 12 lands, tenements or hereditaments, by auction, anything herein IS contained to the contrary notwithstanding: Provided, always, 14 That where such goods or commodities, as aforesaid, are the 15 property of any person or persons duly licensed to deal in or 16 retail or trade in or sell the same, such person or persons having 17 made lawful entry of his, her, or their house or premises for 18 such purpose, it shall and may be lawful for any person carrying 19 on or exercising the trade or business of an auctioneer, or selling 20 any goods or chattels, lands, tenements, or hereditaments, by 21 auction, as aforesaid, being duly licensed for that purpose, to 22 sell such goods or commodities, as aforesaid, at auction, for and on 23 behalf of such person or persons, and upon his, her, or their £4 entered house or premises, without taking out a separate license t5 for such sale. The provisions of this section shall not apply to 5 26 official sales at auction made by judicial or excutive officers, or 27 by executors and administrators. 1 Sec. 8. That upon the death of any person or persons licensed 2 under or by virtue of this act, or upon the removal of any such 3 person or persons from the house or premises. at which he, she, or 4 they were authorized by such license to exercise or carry on the 5 trade or business mentioned in such license, it shall and may be 6 lawful for the person or persons, authorized to grant license! to 7 authorize and empower by endorsement on such license or other- 8 wise, as the commissioner of taxes shall direct, the executors or 9 administrators, or the wife or child of such deceased person, or 10 the assignee or assigns or such person or persons so removing, 1 1 as aforesaid, who shall be possessed of and occupy the house or 12 premises before used for such purposes as aforesaid, in like man- 13 ner to exercise or carry on the same trade or business mentioned 14 in such license, in or upon the same house or premises, at which 15 such person or persons, as aforesaid, deceased or removing, as 16 before mentioned, by virtue of such license to him, her, or them, 17 in that behalf granted, before exercised or carried on such trade 18 or business for or during the term for which such license was 19 originally granted, without taking out any fresh license or 20 payment of any additional duty, or any fee thereupon for the 21 residue of such term, and until expiration thereof: Provided, 22 always, That a fresh entry of the premises at which such trade 6 23 or business shall continue to be so exercised or carried on as 24 aforesaid, shall thereupon be made by and in the name or names 25 of the person or persons to whom such authority, as aforesaid, 26 shall be granted. 1 Sec. 9. That on and after the first day of , eighteen 2 hundred and sixty-three, for each license granted, the sum 3 herewith stated shall be respectively and annually paid. Any 4 number of persons, carrying on such business in copartnership, 5 may transact such business, at such place, under such license, and 6 not otherwise. 7 I. Bankers shall pay three hundred dollars for each license, and 8 ten per centum upon the gross amount of profits realized in 9 business during the year ending on the 31st December, 1863. 10 Every person shall be deemed a banker within the meaning of 1 1 this act, who keeps a place of business where credits are opened 12 in favor of any person, firm or corporation, by the deposit or 13 collection of money or currrency, and by whom the same or any 1 4 part thereof shall be paid out or remitted upon the draft, check 15 or order of such creditor; but not to include any bank legally 1 6 authorized to issue notes as circulation, nor agents for the sale 17 of merchandise for account of producers or manufacturers. >18 II. Auctioneers shall pay for each license twenty -Jive dollars and 19 one per centum on the gross amount of sales made during the 20 year ending on the 31st December, 1863 : Provided, however, 7 21 That on all sales at auction of stocks, or securities for money, 22 the tax shall be one-fourth of one per centum on the gross 23 amount of sales. 24 Every person shall be deemed an auctioneer, within the 25 meaning of this act, whose occupation it is to offer property for 26 sale to the highest or best bidder. 27 III. Wholesale dealers in liquors of any and every description, 28 including distilled spirits, fermented liquors and wines of all 29 kinds, shall pay for each license one hundred dollars, and one per 30 centum on the gross amount of sales made during the year ending 31 on the 31st December, 1863. 32 Every person, other than the distiller or brewer, who shall sell, 33 or offer for sale, any such liquors or wines, in quantities of more 34 than three gallons at one time, to the same purchaser, shall be 35 regarded as a wholesale dealer in liquors, within the meaning of 36 this act. All persons who shall sell or offer for sale, any such 37 liquors or wines in quantities less than three gallons at one time. 38 to the same person, shall be regarded as a retail deaLr in liquors. 39 IV. Retail dealers in liquors, including distilled spirits, fer- 40 mented liquors, and wines of every description shall pay for 41 each license fifty dollars and one per centum on the gross 42 amount of all sales made during the year ending the 31st 43 December, 1863; but if the liquors are drunk at the place of 44 sale, they shall pay for each license one hundred dollars, and 8 45 one per centum on gross amount of sales during the year ending 46 on the 31st December, 1863. 47 V. Retail dealers shall pay for each license twenty-Jive dollars, 48 and one per centum on the gross amount of sales made during the 49 year ending 31st December, 1863. 50 Every person whose business or occupation it is to sell or 51 offer to sell groceries, or any goods, wares, merchandize, or 52 other things of foreign or domestic production, in less quantities 53 than a whole original piece or package at one time, to the same 54 person, (not including wines, spirituous or malt liquors,) shall be 55 regarded as a retail dealer under this act : Provided, however. That 56 any mechanic, who shall sell only the products of the labor of 57 himself and his own family, shall be exempt from this tax. 58 VI. Wholesale dealers shall pay for each license one hundred 59 dollars, and one per centum on the gross amount of all sales made 60 during the year ending on the 31st December, 1863. Every 61 person whose business or occupation it is to sell or offer to sell 62 groceries, or any goods, wares or merchandize of foreign or 63 domestic production, by one or more original package or piece 64 at one time, to the same purchaser, not including wines, 65 spirituous or malt liquors, shall be deemed a wholesale dealer 66 under this act ; but having taken out a license as a wholesale 67 dealer, such person may also sell, as aforesaid, as a retailer. 68 VII. Pawnbrokers shall pay for each license one hundred dollars, 9 69 and ten per centum on the gross amount 6f profits realized in 70 business during the year ending on the 31st December, 1863. 71 Every person, whose business or occupation it is to take or 72 receive, by way of pledge, favor, or exchange any goods, wares 73 or merchandize, or any kind of personal property whatever, for 74 the repayment or security of money lent thereon, shall be deemed 75 a pawnbroker under this act. 76 VIII. Distillers shall pay for each license one hundred dollars, 77 and ten per cent, on the gross amount of sales made during the 78 year ending on the 31st December, 1863. 79 Every person or copartnership, who distils or manufactures 80 spirituous liquors for sale, shall be deemed a distiller under this 81 act: Provided, however, That distillers of fruit for ninety days 82 or less, shall pay thirty dollars for a license, and ten cents per 83 gallon on all spirits distilled. » 84 IX. Brewers shall pay fifty dollars for each license, and one 85 per centum on the gross amount of sales made during the year 86 ending on the 31st of December, 1863. 87 Every person who manufactures fermented liquors of any name 88 or description, for sale, from malt, wholly or in part, shall be 89 deemed a brewer under this act. 90 X. Keepers of hotels, inns and taverns, shall pay twenty dollars 91 for each license, and ten per centum upon the gross amount of 10 92 profits realized "in business during the year ending on the 3 1st 93 December, 1863. 94 Every place where food and lodging are provided for, and 95 furnished to travellers and sojourners, in view of payment therefor, 96 shall be regarded as a hotel, inn or tavern under this act. 97 XI. Keepers of eating houses shall pay for each license twenty 98 dollars, and ten per centum on the gross amount of profits realized 99 during the year ending on the 31st December, 1863. Every 100 place where food or refreshments of any kind are provided for 101 casual visitors, and sold for consumption therein, and every 102 boarding house, in which there shall be six boarders or more, 103 shall be deemed an eating house under this act. 104 XII. Brokers shall pay for each license one hundred dollars, and 105 ten per cent, upon the gross amount of profits realized during the 106 year ending on the 31st December, 1863. Any person, whose 107 business it is to purchase or sell stocks, coined money, bank 108 notes, or other securities, for themselves or others, or who deals 109 in exchanges relating to money, shall be deemed a broker under 1 10 this act. 1 1 1 XIII. Commercial brokers shall pay for each license one hundred 112 dollars, and one per centum upon all sales made during the year 113 ending on the 31st December, 1863. Any person or firm, except 114 one holding a license as wholesale dealer or banker, whose busi- 115 ness it is, as the agent of others, to purchase or sell goods or 11 116 seek orders therefor, in original or unbroken packages, or pro- 117 duce, or to manage business matters for the owners of vessels, 1 18 or for the shippers or consignors of freight carried by vessels, or 119 whose business it is to purchase, rent, hire or sell real estate or 120 negroes, shall be deemed a commercial broker under this act. 121 XIV. Tobacconists shall pay twenty-Jive dollars for each license, 122 and one per cent, on gross amount of sales during the year ending 123 31st December, 1863. Any person whose business it is sell, at 124 retail, cigars, snuff, or tobacco in any form, shall be deemed a 125 tobacconist under this act. But wholesale and retail dealers, 126 having taken out a license therefor, shall not be required to take 127 out a license as a tobacconist, anything in this act to the contrary 128 notwithstanding. 129 XV. Theatres shall pay three hundred dollars for each license. 130 Every edifice used for the purpose of dramatic or operatic 131 representations, plays or performances, and not including 132 halls, rented or used occasionally for concerts or theatrical 133 representations, shall be regarded as a theatre under this 134 act. 135 XVI. Circuses shall pay one hundred dollars for each license. 136 Every building, tent or space, or area, where feats of horse- 137 manship or acrobatic sports are exhibited, shall be regarded as 138 a circus under this act. 12 139 Jugglers and other persons, exhibiting shows, shall pay twenty- 140 five dollars for each license. 141 Every person who performs by slight- of-hand shall be 142 regarded as a juggler under this act: Provided, That no license 143 procured in one State shall be held to authorize exhibitions in 144 another State ; and but one license shall be required under this 145 act to authorize exhibitions in any one State. 146 XVII. Bowling alleys and billiard rooms shall pay twenty 147 dollars for each alley or billiard table, belonging to or used in 148 the building or place to be licensed. 149 Every place or building, where bowls are thrown or billiards 150 played, and open to the public, with or without price, shall be 151 regarded as a bowling alley or billard room, respectively, under 152 this act. 153 XVIII. Livery stable keepers shall pay for each license twenty- 1 54 five dollars and one per centum upon the gross profits realized 155 during the year ending on 31st December, 1863. 156 Any person, whose occupation or business is to keep horses $ 7 for hire or to let, shall be regarded as a livery stable keeper 158 under this act. 159 XIX. Cattle brokers shall pay for each license the sum of 160 twenty-five dollars and one per centum on the gross amount of 161 sales made during the year ending on the 3 1st December, 1863. 162 Any person, whose business it is to buy and sell and deal in 13 163 cattle, horses, hogs or sheep, shall be considered a cattle 164 broker. 165 XX. Butchers and bakers shall pay for each license the sum 166 of twenty -Jive dollars, and one per centum on the gross amount of 167 sales made during the year ending on the 31st December, 1863. 168 Any person, whose business it is to butcher and sell, or offer 169 for sale, in open market or otherwise, the flesh of cattle, hogs, 170 and sheep, shall be deemed a butcher under this act. And any 171 person whose business it is to bake and sell, or offer for sale, 172 bread or cakes of any description, pies and such like articles 173 shall be deemed a baker under this act. 174 XXI. Peddlers shall pay fifty dollars for each license, and one 175 per cent, on the gross sales during the year ending on 31st 176 December, 1863. 177 Any person, except persons peddling newspapers, bibles or 178 religious tracts, who sells or offers to sell at retail, goods, wares, • 179 or other commodities, travelling with his goods from place to 180 place, in the street or through different parts of the country, 181 shall be deemed a peddler under this act: Provided, That any 182 peddler, who sells or offers to sell, dry goods, foreign and domestic, 183 by one or more original pieces or packages at one time, to the 184 same person or persons as aforesaid, shall pay one hundred dollars 185 for each license, and one per cent, on the gross sales during the 186 year, ending on the 31st December, 186S. And any person who 14 187 peddles jewelry, shall pay fifty dollars for each license, and one 18S per centum on the gross sales during the year, ending on the 189 31st December, 1863. 190 XXII. Apothecaries shall pay for each license twenty-five dollars 191 and one per centum on the gross amount of sales made during the 192 year, ending on 31st December, 1863. 193 Every person who keeps a shop or building where medicines 194 are compounded or prepared according to prescriptions of physi- 195 cians, and sold, shall be regarded as an apothecary under this 196 act. 197 XXIII. Photographers shall pay for each license the sum of 198 twenty-five dollars, and one per centum on the gross amount of 199 sales made during the year ending on the 31st December, 1863. 200 Any person or persons who make for sale photographs, 201 ambrotypes, daguerreotypes or pictures on glass, metal, paper or 202 other material by the action of light, shall be regarded a photo- 203 grapher under this act. 204 XXIV. Lawyers shall pay for each license twenty-five dollars, 205 and one per centum on the gross amount of receipts from their 206 profession during the year, ending on the 31st December, 1863. 207 Every person whose business it is for fee or reward, to prosecute 208 or defend causes in any court of record or other judicial tribunal 209 of the Confederate States, or of any of the States, or give advice 210 in relation to causes or matters pending therein, shall be deemed 15 211 to be a lawyer, within the meaning of this act. 212 XXV. Physicians , Surgeons and Dentists shall pay for %ach 213 license twenty-Jive dollars, and one per centum on the gross amount 214 of receipts from the practice of their professions during the yea 9)5 enfling on the 31st December, 1863. Every person (except 216 apothecaries) whose business it is, for fee or reward, to prescribe 217 remedies or perform surgical operations for the cure of any bodily 218 disease or ailing, shall be deemed a physician, surgeon or dentist 219 within the meaning of this act, as the case may be. And the 220 provisions of paragraph No. 22, shall not extend to physicians 221 who keep on hand medicines solely for the purpose of making up 222 their own prescriptions for their own patients. 223 XXVI. Confectioners shall pay twenty-Jive dollars for each license, 224 and one per centum on the gross amount of all sales during 225 the year ending on the 31st December, 1863. Every per- 226 son who sells, at retail, confectionery, sweetmeats, comfits 227 or other confects, in any building, shall be regarded as a 828 confectioner under this act. And every person licensed and taxed 229 upon the gross amount of sales, as aforesaid, shall be required, 230 on the first day of April, 1863, to make a list or return to 231 the collector of the district of the gross amount of such sales, as 232 aforesaid, during the quarter then next preceding, to-wit : from 233 the first day of January to the thirty-first day of March, 1863> 234 inclusive; and at the end of each and every month, or within ten 16 235 days thereafter, after the said first day of April, 1863, make a list 236 or return to the collector of the district of the gross amount of such 237 sales, made as aforesaid, with the amount of duty which has ac- 238 crued or should accrue thereon, which list shall have annexed 239 thereto a declaration, under oath or affirmation, in form arrtl man- 240 ner as may be prescribed by the commissioner of taxes, that the 241 same is true and correct, and shall at the same time, as afore- 242 said, pay to the collector the amount of duty or tax thereupon, as 243 aforesaid, and in default thereof shall pay a penalty of five hun* 244 dred dollars. 1 Sec. 10. That upon the salaries of all salaried persons, serving 2 in any capacity whatever, there shall be levied and collected 3 a tax of one per centum on the gross amount of such salary, not 4 exceeding fifteen hundred dollars, and two per centum upon any 5 excess over that amount, to be levied and collected in the manner 6 prescribed for other taxes enumerated in this act. 1 Sets. 1 1. That no license hereinbefore provided for, if granted, 2 shall be construed to authorize the commencement or contin- 3 uation of any trade, business, occupation or employment therein 4 mentioned, within any State or territory of the Confederate 5 States, in which it is or shall be specially prohibited by the laws 6 thereof, or in violation of the laws of any State or territory : 7 Provided, That nothing in this act shall be held or construed so 8 as to prevent placing a duty, tax or license, under State laws, on J7 9 any business, matter or tiling, on whicb a dutj, tax or license is ID required to be paid by this act. 1 Sec. 12. That on and afte*-the first day of , eighteen hundred 2 and sixty , any person or persons, firms, companies or corpora- 3 tions, owning or possessing, or having the care or manage- 4 ment of any railroad or railroads, upon which steam is used as a 5 propelling power, or of afry oat or other vessel propelled by 6 steam power, or of any ferry boat, or vessel used as a ferry 7 boat, propelled by steand or horse power, shall be subject to and 8 pay a duty of jive per centum on the gross amount of all receipts 9 of such railroad, or railroads, or steamboat or ferry boat, respec- 10 tively, for the transportation of passengers over and upon the 1 1 same; and shall be subject to and pay a duty of two per centum* 12 on the gross amount of all receipts of such railroad or railroads, 13 steamboat or ferry boat, respectively, for the transportation of 14 freight over and upon the same ; and any person or persons, 15 firms, companies or corporations, owning, possessing or having 16 the care or management of any bridge authorized by law to 17 . receive toll for the transit of passengers, beasts, carriages, teams 18 and freight of any description over such bridge, shall be subject 19 to and pay a duty of five per centum on the gross amount of all W receipts for the passage of passengers, and two per centum on the 21 gross amount of all receipts for the passage of freight of every 22 description, over the same. e provided in -the case of 2 18 23 railroads, steamboats, etc. And the owner, possessor, or person 24 or persons, having the care or management of any such railroad, 25 steamboat, ferry boat, or other vessel or bridge, as aforesaid, shall, 26 within five days after the end of each and every month, com- 27 mencing as hereinbefore mentioned, make a list or return to the 28 collector of the district, within which such owner, possessor, 29 company or corporation may have his or their place of business, 30 or where any such railroad, steamboat, ferry boat or bridge is 31 located or belongs, respectively, stating the gross amount of such 52 receipts for the month, next preceding, which return shall be 33 verified by the oath or affirmation of such owner, possessor, 34 manager, or agent, or other proper officer, in the manner and 35 form to be prescribed by the commissioner of taxes, and shall 36 also, monthly, at the time of making such return, pay to the 37 collector of the district the full amount of duties which have 38 accrued upon such receipts for the month aforesaid. 1 Sec. 13. That on and after the first day of , eighteen 2 hundred and sixty-three, and annually thereafter, there shall be 3 levied, collected, and paid by all banks, trust companies and 4 savings institutions, and by all gas companies, fire, marine, life, 5 inland, stock and mutual insurance companies, and telegraph and 6 manufacturing companies, under whatever style or name, known 7 or called, of the Confederate States of America or Territories 8 thereof, specially incorporated or existing therein under genera? 19 9 laws, or which may be hereafcer incorporated or exist, as afore- 10 said, on all dividends in script or money, thereafter declared due 1 1 or paid to stockholders, to policy holders, or to depositors, as 12 part of the profits, earnings or gains of said banks, trust compa- 13 nies, savings institutions, insurance or other companies, and on 14 all sums added to their surplus or contingent funds, a duty of 15 fourteen per centum. And said banks, trust companies, savings 1 6 institutions, insurance and other companies are hereby authorized 1 7 and required to deduct and withhold from all payments made to any 18 person, persons, or party, on account of any dividend or sums of 1 9 money that may be due and payable, as aforesaid, after the first 20 day of , eighteen hundred and sixty-three, the said tax 21 of fourteen per centum. And a list or return shall be made and 22 rendered within thirty days after the time fixed, when such 23 dividends or sums of money shall be declared due and payable, 24 and as often as every six months, to the commissioner of taxes, 25 which shall contain a true and faithful account of the amount of 26 taxes accrued or which should accrue from time to time, as 27 aforesaid, during the time when such taxes remain unaccounted 28 for, and there shall be annexed to every such list or return a 29 declaration, under oath or affirmation, to be made in form and 30 manner as shall be prescribed by the commissioner of taxes, of 31 the president or some other proper officer of said bank, trust 32 company, savings institution, insurance or other company, re. 33 spectively. that fch< a true and faithful account ni' 34 the taxes which may have accrued or should accrue, and not 35 accounted for, r any default in t 1 : % uejivery of Buch list 3G or return, with such declaration annexed, the bank, trust cor.i- 3? pany, saving.? institution, insurance or other company making 33 such default shall forfeit, as a penalty, one-third of the tax 39 levied.] 1 .14. That any person or persons owning or possessing. every such quarterly account, an affidavit, in the form to be 14 prescribed by the commissioner of taxes, made by one of the 15 officers of said company, or association, or individual, or by the 16 agent, in the case of a foreign company, that the statements in 17 said accounts, are in all respects just and true; and such quar- 18 terly accounts shall be rendered to the commissioner of taxes 19 within thirty days after the expiration of the quarter for which 2J they shall be made up. and upon rendering such account with 21 such affidavit as aforesaid, the amount of taxes due by such 22 quarterly accounts shall be paid to the commissioner of taxes. 22 1 Sec. 17. That on after the first dav of , eighteen hundred 2 and sixty-three, there shall be levied, collected and paid by any 3 person and persons, firm or company, publishing any newspaper, 4 magazine, review, or other literary, scientific, or news publica- 5 tion, issued periodically, on the gross receipts for all advertise- (i meiits, or all matters for the insertion of which in said newspaper 7 or other publication, as aforesaid, or in extras, supplements, S sheets or fiy-leaves, accompanying the same, pay is required or 9 received, a tax of one per centum ; and the person or persons, 10 firm or company, owning, possessing, or having the care and 1 I management of any and every such newspaper, or other publica- 12 tion, as aforesaid, shall make a list or return quarterly, com- 13 mencing as heretofore mentioned, containing the gross amount 14 of receipts, as aforesaid, and the amount of taxes, which have \b accrued thereon, and render the same to the collectors of 16 the respective districts, where such newspaper, magazine 17 or review, or other literary or news publication is or may 18 be published, which list or return shall have annexed a 19 declaration, under oath or affirmation, to be made according to 20 the manner and form, which may, from time to time, be prescribed 21 by the commissioner of taxes, of the owner, possessor, or person 22 having the care or management of such newspaper, magazine, 23 review or other publication, as aforesaid, that the same is true 24 and correct, and shall also quarterly, and at the time of making 23 2.5 paid list or return, pay to the collector of the district, as 26 aforesaid, the full amount of said taxes. 1 Sec. 18. All property described in this section, and to the 2 extent herein limited, shall be exempt from taxation, that is to 3 say : 4 When the assessed property, real and personal, of any head of 5 a family, is of value less than one thousand dollars. 6 The property of colleges, schools, and of charitable or religious 7 corporations or associations, actually used for the purposes for 8 which such college, schools, corporations or associations were 9 created. Hi All public lands and all property owned by a State for public 1 1 purposes. 12 All fire engines, or other implements for the extinguishment 13 of fires. 14 All books, family portraits and pictures, and the wearing ap- lo parel of every person and family, except watches and jewelry. 16 All agricultural productions of the Confederate States in the 1 7 hands of the producer. 18 All mineral productions of the Confederate States, in the 19 hands of the producer or miner. 20 All felled wood or timber, in the hands of the person owning 21 the land wh?re the same w as grown, 22 All capital i in any trade or - for the pro3ecu- 23 tion of which a license is requir 24 All farming implements actually used for farming purposes, '!'> except road-wagons or wagons used principally for other than 2G farming purposes, and all tools used by mechanics in their re- 27 spective trades. 1 Sec 13. That th sment and collection of the taxes levied 2 by this act, shall be made in accordance with the provisions of an 3 act entitled ik An Act " approved 1803. Hollinger Corp. pH8.5