Proposed by Mr. Kbi^ner, fronij Com^nittee-on^Ways and Means, to 
 bill "to biy taxes for the coramon defense, and carry on the Gov- 
 ernment of the Confederate States. 
 
 1 Sec. 2. Every person engagetl or intending to engage in any 
 
 S business named in the section of thi^* act, shall on the hrst 
 
 3 day of May, 1863, or at the time of beginning business, and on 
 
 4 the first day of January in each year thereafter, register with 
 
 5 the district collector, in such form as the commissioner of taxes 
 
 6 shall prescribe, a true account of the name and residence of each 
 
 7 person, firm or corporation engaged or intereste<l in the business. 
 
 8 with a statement of the time for wliich, and the place and manner 
 
 9 in which the same is to be conducted, and of ail other facts sjroin;; 
 
 10 to ascertain the amount of tax upon such business for the pastor 
 
 11 the future, according to the provisions of tliis act. At the time 
 
 12 of such registry, there shall be paid to the collector the specific 
 
 13 tax for the year, ending on the next thirty- first of December, 
 
 14 and such other tax as ma}' be due upon sales or receipts in such 
 
 15 business at the time of such registry as hereinafter provided; 
 
 16 and the collector shall give to the person making such registry a 
 
 17 copy thereof, with a receipt for the amount of tax then paid. 
 
2' 
 
 1 Sec. 3, Any person failing for ten days to make the registry 
 
 2 and to pay the tax required by the preceding section shall, in 
 5 addition to all other taxes upon his business imposed by this act, 
 
 4 pay three times the amount of the specific tax on such business, 
 
 5 and a like sum for every ten days of such failure. 
 
 1 Sec. 4. Ex'cept where herein otherAvise provided, there shall 
 
 2 be a separate registry and tax for each business mentioned in the 
 o section of this act, and for each place of conducting the 
 
 4 same, but no tax shall be required for the mere storage of goods 
 
 5 at a place other than the registered pilace of business. Upon 
 () every change in the place of conducting a registered business 
 7' there shall be a new regi--try, but no additional tax shall be 
 s required. Upon the death of any person conducting a business 
 registered and taxed as herein re(iuireil, or upon the transfer of 
 
 1(1 the business to another, the business shall not be subjected to any 
 
 11 additional tax, b\it there shall be a new registry in the name of 
 
 12 the person authorized by law to continue the business.