The southern enterprise. [volume] (Greenville, S.C.) 1854-1870, October 13, 1864, Image 2
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* Thursday M?r^tr 0<* r 1*. lA^L
' ' '" '
|y Fob Hood's Abmt.?'Mr. Price ex.
pecU to Wats for the West on Monday,
24th October, sod wilt carry all' letters
entrusted to Ills ear*. Boxes and packaxes
in Its t he -sent, as osiial, to the care
of Dr. LaBorde, Columbia, 8. 0.
FrwwTnMlTBeglsient.
Packages tor the following persons,
brought from the l?lh Regiment by Mr.
Prloe, oan he had by sending to tide offloej
L * J^IL. White, Ilantersville^
Ft . n. DlvwKrif r?uiimm um,
Bracken Tlnsley, Greenville,
? Leagne, (Descriptive List.)
A double-cased silver watch, nama of
owner not marked.
CawnlMlaam at ihe'PMr tor
OraawTtlla XMatrlpu
The following gentlemen were elecUwl
Oft Tuesriny W-wn*tirx:T*"Vie' board
of Ooinmiaaioners of tlia poor for the
ensuing two vears: S. Swandale, W. H.
* Curetoa, P. Oauble, ti. M. Smith, John
Qtruiwy. - v
???* ? rf
Ba4 CoaaitlM ! th? noads.
- From what we can leard, the public
roAfls tliroughout the IWstnclf are iVi anything
but ft good traveling coirtlfflon; in
fftct many of tliein are almost impassable.
One lias been brought to oar attention.
A gentleman who travels the road from
this place to the Batesvllie Factory informs
us tha( this one is pot only very
nwoli cat ap with rats, hat in . any pla.
cm Is really dangerous to ride over. We
Jiave penned this article for the purpose
of bringing the matter to the attention
of the proper authorities, which, proba
bly, inny have escaped their consideration.
Although but little CMn lie done
now in tliis way, yet aonietfiiiiir can and
should lie done ; and even a little 'work
when done at the proper time, and at
the fight (pluoe, would we do much
igood, and prevent, at a future time, a
greater outlay of lab >r and expense.
Attain arouud Slchnsond.
WW Ws ai__ t? St... ...1 I All?
NOllTOff ki>* iiio wnj ui ncuvv im?pii?i'tie*
wns domi >e*ler?lay on (lie Hue 8*utli
of Richmond. The sword might Indeed
be sttid to Inns heen converted Into the
spade, so entirely has the one been subKtitunted
for tlni other. Ttre ditching is
being actively proaectated on l>oth ends
of Grant's extensive line?Sooth of Petersburg
end South oust of Richmond.
The battle being over for the tim?, it
may be well to state the results of the
Inst seven days' operations. Grant, with
nil ids force massed on his two wings,
made almost simultaneous attacks nt
Fort IliirHson, on thd North-side of
James River, and Fort McRae, South of
Petersburg. At bofli points he gained
notne foothold, hut it amounts to nothing,
no far as the general rennll is conoerned.
In a line of the grent extent of ours it is
always in the power of the enemy to
pounce upon certain exposed positions,
lie looses many men in the effort, and
we can always fecover Use positions by a
similar sacrifice of men.' Our generals
?re the parties to decide when such saeritioes
are demanded, and in the present
case they are of opinion that Forte MoRae
and .Harrison are dot worth the cost
-of their re-capture.
Though somewhat ftenrer Richmond
than lie was tins day a week ago. Grant
is not so near us and not insncli formidable
force as McClellnn was in Ibe year befoVfe
last. 11c keep* up a much greater |x?undfug
than Ids predecessor, hot it all avails
Iiiin little. He lias been actively engaged
on "thin line'1 for six mom lis, ami to nil
a penranees lie is as far from accomplishing
his end?the cant ore of Richmond
and the " crushing of tlie rel?ell1oir'?as
on the daiy lie Crossed the Rapid Ann.
There was no news from the Vuiley
yesterday. After the violent efforts recently
made by both pnrtiea in that quarter.
ere may expect a period of inactivity.
Htwt is necessary to both. r
Considering all things, we have mnch
reason to be satisfied with the result of
thfr Valley campaign. Sheridan, with
nn overwhelming force, poshed Early np
the Valley; but the work was so heavy
that before he lias accomplished pnything
lie is compelled to retire, for rest
and fecuperalion, towards his own country.
Jb? lofob.
" Each in hi* narrow call fnrrvrr laid."
Dr*o,-ln Greenville, 8. C.. on the 1th of October,
1884. MARY AUGUSTA, only daughter
of Alson A. and Virginia Pond, aged 3
years and 11 months.
If The ' Petersburg Kx press" and " Wilmington
Journal" copy once, aud forward bill
to ibis Offios
gJI ?i L 1 .III ?
Wanted
/ TO HtRE, er purchase, a likely
NEGRO GIRL of good qualities
a Koum umki
C. if JUC80T*.
Oct 13 ' ?_ 3
? Wood! Wood!!
?)? ft quantity of SLABS, four a.iloa
M. holow tlroenville C. H., on lift* of
yOroonrillo A Columbia Railroad, ftt the Milt
Yard iP?
HUDOIN8, OW0N A CO.
? Oct 18 84 8* ,
?f 1
. Wanted to Rent,
I A email farm for tbft ftp- I
' preaching jretr, containing i
iiaB, "m* . "rn
iWI'r 'awotr acre* of LAND~-on?ugb lor
the employment of two hand*?ailuato 16 or
19 mile* from Greenville. A place witb ample
out-houae* proferrod.
pM~ Addroao " Euterpriae Offlco," a tat lag
terma 4?.
' Pot 18 84 9
k, $60 Reward* ,
|w M WILL bo p?M tor tbo delivery
iff j fa an t Jail in tbo Stole, of bo;
B WW JANUART, wbt r?o aoa; oa lb*
B / 39tb of Aaguat. Raid boy, la
* iL I about 2J year, of ago, 6 foot 6
larboo high, atoat tyout and -dark
^BL. enmploaton. Suppmtod bo may
bare poo to Spartanburg DUtrict.
B Adaoao, HUDGINB, OWEN A CO.,
H Pro** Station, 0. 0.
V * 0ct 18 ? >4 '; i_i!
l - . For Sale or Exchange.
* ??$1 ACBBil of LAND. aU In tbo wdM*
floor mlloe from Greenville, pill Jbo
b y . aold or exchanged tor allegro Girl, froln 10 to
' 16 rear. old.
r ^ ?
i
ft-"
v-' V*
IV
EJS
Receipts from eny other mills then these
abova named, will hot be itffiogfclted, The
millers receipt omit be pieeented to the regular
Tax In Kind Agent, as soon ah roceivsd,
that he mar erodk the producers eattmei v
The a# AM
Commlssarlos, and of Agents authorised to receive
Tax ^o. Kind, are the ofilg receipts veUd ,
to a produce# for hls Tltho 1%. >AH otW*
are worthless and adjust impositions on the
tax paver.
Producers will lake notice thai, after the
first daj of November, ItH, all estimates unpaid
In whole or pert, for lbs crop of 16M, '
will bo turned over to thoUHfrtCt roTTertdl'lo'T
oolleet the penaltg for dufautt -of delivering 1
In Kipd, and that inch as hgldroceips for prodnee
on* acoount of Tax In Kiud, will save
themselves much trouble Ijr presenting the
receipts to Agents of Tex In Kind, that thair ;
estimates mar be credited by the amounts ds
Uvmd.
o. r. simtson, <%pt. .
and r. Q. M., #0tli D. t>. C.
Oat 13 U 2_
. nauaway,
FROM Ilia subscriber, on the .1
JBLj 20 th of September, 1864. my
JKt boy ANDKKSOX, whom I re- I
21 / conl'y purchased of Miss Ruth '
tmmmJmrn Lewis, and wlio belonged for- I
oierlr to T. B; Thruaton, Koq. He is stoutly 1
wrf-wii i r i ?'iss lijiili 1j lii Ini 1
ed, and about sixty years old; IHrTflJnrwuw foot,
wan using a staff when he left. 116 In
well known about Oreenvilte. and in auppoa
ed to be lurking sontewhcre.tn the violnity.
Any information concerning hie whereabouts
will be thanKlully received by me, or through
thiaofiks. V. HEIDT. .
Oct 6 23 tf
BY AUTHORITY.
ielf and Retolutiont patted mt thr F?*rik Set ton
/ ikt f'irtl Cuiigrttt, 1803, 1864.
[chaptks 66.]
AN ACT to amend nn act entitled " An act
to lay taxes forlhe ramnion d< fence and
carry onjeeflfflbi^flhient^f the Confederate
April nwentyfour'.h,
#IJK^een?ium|red tfltd sixty three.
The ConAMs^of fheT2?.n federate States
of Amerioa^fo enact. That an net entitled
nn act to lay taxes for the common defence^
and carry en the Government of the C?-n
federate States, approved April twentyfourth,
eighteen hundred and sixty-t hrce,
be, and the eamo is Imeby amended, so as
to read as follows :
See. 1 That every person engaged, or
Intending to engage, in any business mimed
in the fourth section of iliia set,shall, within
sixty davs a tcr Ihe parage of this aot,
of il '-M time of beginning business, and
on the first day of January in each ycer
thereafter, register with the district Wdector,
in such form as the Commissioner of
Ta^es shall prescribe, a true account of the
name and residence of each person, fir n or
corporation engaged or interested in th$
business, with a etal-.-ment of the time for
Tfhich, and the place and manner in which,
the same is to be conducted, and ail other
, facta going to ascertain the amount of tax
upon iuohl)U?lntN, for the pift or the future, 1
according to the provisions of this act. At
the time of auch registry, there shall l?e
paifl to the collector the Specific tax ft' the
year-ending on the next thirty firvt J*eoember,'
and euch other tax ne may be due
upon sales or receipt* in such business, at
the time of euch regietry, a* herein provided
; and the collector ehall give to the person
making euch registry a copy thereof,
with a receipt for the amount of the tax then
paid.
Sec. 2. That any prreon failing lo maV*
the registry, and to pay the tax required
by tba preceding section, rhnll, in addition
to all other tax?e upon his b'uMnere impqeed
by this act, pay dsnhle the amount of the
specific tax on euoh bust iiaso,1 and a like
sum for every thirty days uf such iailure.
Sec. Z. Thst except where h*r<in otlteiwi*e
provided, thers shall he a operate registry*
and tax for each business meniioiud
in the fourth aeetien of this act. and for
each place of conducting the same, but no
tax shall be required tor the mere storage
of.good* at a place ether than 'he register
ed place of business. Upon every change
in the place of conducting n regieterrd litis
iners there shall be a new registry, hot no
additional tax shall be required. Upon
the death of any person conducting a business,
registered end taxed as herein requir
edf or UJV~r. the Dsns'ii* pf the business to
another, the hunneM shall not be subjected
to any additional tax, but there shall be a
new registry in the name of the perron authorized
by law to continue the business.
Sec 4. That upon each trade, business
or occupation hereinafter named, the following
taxes shall be levied and paid for
the year ending on the thirty first of December,
eighteen hundred and sixlv-three, nud
for each and everr year thereafter, viz:*
I. Bankers shall pay five hundred dollars
Every person shall he deemed a
banker within the meaning of thie ae?, who
Keeps a place ui Dunnes# where credits are
opened in favor of any person, firm or cor 1
poration, lij the deposit or collection of
money or currency, and bv whom the fame, <
or any part thereof, ehalf be paid out or i
remitted, upon the draft, cheek or order of i
such creditor ; but not to include any bank I
legally authoric-d to inane notes as clrcnta- I
tion, nor agents for the sate of merchandise '
for account of producers or manufactures. }
II. Auctioneers shall pay fifty dollars and
two and-adtalf per oentum on the gross <
, amount of sales made: Provided. |i?we* i
sr. That on all aalas at auction or stock or t
securities for money, the tax eh'ell be one " i
fourth of one per eentum on the cross <
amount of setes. Every perron shall he i
deemed an auctioneer, wit bin the meaning of j
this act, whose occupation it As So ? ?* -r^T" <
r rty for sals,?OH?nrtnghest or best Iddder, at c
puldic autcrv. The tax opon the auction- t
sere shall be' deemed e tax upon the person- t
ai privilege, to be paid by earh individual !
engaged in tha business, and without regard i
to the place at whioh the same is conduct< d. a
No tax shall ha required upon anction sales c
made for dealers In a business registered j
and taxed, and at their place of hoeines*, c
upon ofKoial sales at auetion, made by jn- a
dicial or exseotive officers, or by personal q
representatives guardians or committees, r
III Wholesale dealers in liquors, of any a
and every deeoriptinn, inoln-iiug distilled b
spirits, fermented liquors and wires of all
kinds sha'l pay two hundred dollars and 8
five per centum on the gross amount of
sale* made. Every person, other than the ,
distiller or brewer, who alto It sell, or offer |
f?r sals, any eueb liquors or wines, in qoan r
titles of more than three gallons at one 0
ima id tfta ?*me purohaasr, shall be regard- j,
ad as a wholesale dealer in liquors within ,
Ik. .fill. - -? .11
invunilig VI Ml! HQk rt 'I ,J'fr?OnH WllO g
halt Mil, or offer (or Mir, anr sueh liquor* |,
or !??, la quantities lese than three |?lIons
? on* time to lit* wn? person, shall .
ha regarded as a ratal) daalar In liquor*. ,
IV. Rat all <ta* I art in liquors, including distillad
eplrita, ferrqsatcd liquors, and wines ?
oferary description, ahsliqMy ono haadrrd 1
deflart aid tan par eeutntn on the grass ~amonnt
of all an I as made. ?
V. Retail dealer* whoso nnarterly sales 11
shall ax read one hundred dollars, and shall *
ha lees than flea hundred dollar*, shall pay *
twenty flva dollars and two and a half per '
aentnm on ths^gross amount of sale* made;
and Vhsrra qnarterly sales exceed lira hnn u
dred dollar*, the egMlfU tax ehall be fifty tl
dollars aad two a d-a-b*l{ per arstHin o'e tv
th*jr?? Mtofrat M seS? ante
? ?**'. *
eft*II he regarded a* aretail dealer under
thla act: Provided, howefor, That any
mtehaale who oh all tail anlv (ha product*
afjjie labor ol Uhaotf and kt* evn family,
?h?n be exempt ttom thlo tax.
Yf. y lioleoalo dealer* *hal1 pay' two
hundred dollar* and two and a half per
eentum on the rrow amount of oale* made.
Every parson whoa* buainaaa or oaoupation
It tflo all, groaeriee, of kVf go >de, wtre#
or mercliandiae of foreign or don.?olio ptov
ducilm, by one or more ordinal package*
or pleo. ? nt on# tiihe, to the oame purchaa'
er, not inclndlng wlnf?, spirituous or nmll
liquor*; and every persor vEoit biulnm
Ilia to aril, or offer to aril, allukeW, shall b#
deemed m a wholesale deafer under thia
set; bwHtaving' been registered ws a whole ale
dealer, euch person rosy o'so "el) a*
aforesaid as a retailer: Provided. Tlml oontrsrtnrs
working for and selling their own
product* exclusively to tlia t 'on federal*
Stale*, to an amount- not exceeding fire
thousand dollar* a year, and such d-alert
at **ll exclusively to consumers, and not to
at tiers to .tell again, ahall not he regarded
ra wholesale, hnt ne retail dealers.
VII. Pawnbroker* elinll pay two bun
dred dollars: * Every person whose bnslnet*
or occupation it is to take or receive l>y
way of piedg*. favor or exchange, any
uoods. wares or meichandise of any kind
of personal property whatever, for the re
payment or security of metier lent thereon,
shell he de<m>d a paw nl-ioker under litis
set. v
amount of all enh-s made; and also twenty
per centum on the value of all liquor* distilled
for ony other p? rson, and the tax on
distillers shall l>e a l<en on tlio still or stills
used, siid upon the other fixtures and articles
fur carryintr on the business, and shall
have priority over all other liens or claim*.
Every person or co-partnership who distils
or nisiiufncturcs spirituous liquors for others,
or for sale, shall b* dveftied n distiller
under tl.ls set: Provided, ho*<ver. That
distillers f ftult, for ninety days or loss,
shall pay sixty dollars, and also fifty cents
per gallon on the first ten gallons, and two
rfollnrs per gallon oh nil spirits d>stilled beyond
that quantity.
IX. Brewers shall pay one Jiundred dollars,
and two and a-half per centum on the
giose amount of sales made. Every person
who manufactures fei mented liquors, of any
name or description for sal-, from malt,
w holly or in pai l, shall he deemed a brewer
under this net.
X. Holds, inns, taverns and eating
houses shall be class'fi?d and ra^cd according
to the yearly rental, or if not rented,
according to the estimated value of the
house or property occupied, or intend-d to
be occupied, as a hotel, irn, tavern or rating
house, a* follows, viz: In c*s?s where
the actual or estimated rent shall amount
to ten tlioUSOiMt U.-ilnra or more, they shall
constitute the first class and pay an i>nn??l
sum of five hundred dollars. In cases
where stid rent *hall bo fiv? thousand, and
iiw inan irn tnousami dollars. they shall
constitute the second chits, and pay an annual
mm of three Tmndicd dollar*. And
in ease? where an id rent shall be t wo thou
and fire hundred do lure, and lcea than
fire thousand doilnts, they ehall constitute
il.e third 'class, and pay an ant.ynl turn of
Iwn hundred dollar*. In eneea where said
rent ehall Ik cue thousand dollar*, nnd lee*
Ihan twenty five hundred dollars, they
ehall constitute the fourth clots and pay an
annual sum of one hundred dollar* And
in cs?es where raid reiTt shall l>e If * than
one thousand dollars, they shall const it ute
the fifth class. *i d pay an annual sum of
i liti Le fti.ltiu* y I??1?-?- r ? ?*
end lodgings.or lodging* only, are provided
for traveler*, eojonrner*. or hoarder*, In
\lew of payment tfieref r, the income or
receipt* frofn which amount to five hundred
dollar* front that foi ^'e, *liull here
pnrdod a' hotel, inn oh Invent, under this
act.
XI. That every pine* where food or re
Irrshment* of any kutd'are provided ifr
casual visitors, ai d ehld for Cuntumplion
th-reln, and every boardinc house in winch
there rliall be six boarder* or mote, shall
be deemed on eating bcilse under this net.
XII. Broker* shall pay two hundred dollars.
Any person whose burin-** it i* to
ptirc**e and sell stock*, coined money,bank
note*, or other securities for tllcinaelve* or
other*, or who d?*l* In exi-hanvcs relating
to money, shall deemed a bi?b?e winter this
"%1I Commercial brok ers, or commission j
merchants, shall pay-two hundred dollars,
and two nt:d a-ltalf per centum. upon all
rales msd*\ Any person or firm, ?xccpt
one registered a* n wholesale denier or a
banker, whose busim-a* it fs, a* tlic agent
of other*, to_ purchase or sell gd\?ls, or seek
orders therefor, in original or unbroken
packages, or produce consigned by otIters
than the producer*, to manage busfiirss
matter* for the owner* of vessels, or for
tha shipper* or consigner* of goods, or
whose, bus'iiess it 1* to purchase, relit, hire,
or sell real estate or negroes, shall i?e deemed
a commercial broker or commission imrislisnl,
under this act
XIV. Tobacconists shnll pay fifty dollar*,
?nd two and a-ltalf per Centum on thegrnvs
tmoiint of sales. Any person whose bus'*
nest it Is to sell, at retail, segnr*. snuff or
tohaeeo, in any form, shall be deemed a
lohacconint tinder this act ; but registered
nriM>:r?aie ana retail Oralcra thall i.ot l.e |
,?xcd na lohucuonikt*.
XV. Theatera ahull pay fir* hundred
ioll*r<<, and five par centum on all rn ripta
rilll'b tax aha)! ha paid by I It ??ntr nf
lid l>ulS?3iii|r. Eftry tdifiw n?cd for the
mrpoae ol dramatic rrprearnt ailona. plava
>r pet forinaiicee, and not including tiiiiU reward
d it a theatre under tl.ia act. l'ach eiriua
tliall pay one bundled dollar*, and a
ax of tan dollar* for eneli exhibition; which
i?x be paid by thy manager thereof.
Seery. building. tent, or apaee, or urea,
t here feat* of hor*4nian?hip or acrobatic
port* are exhibit, d, altall he regarded a* a
ircua under thia act. Juggler*, and other
>er*nn* exhibiting ahoura. ahall ray fifty
lollara. Kerry perron alio perform* by
light of hand ahull ha regarded aa a jug;Ier
under thi* act: I'rotiilrf, That na
egiotrv made In ona State thall he held to
iilhorice exhibition* in another Ktate, and
mt ona regirtry rhall he required under
m? act 10 auuiorixe rxhlbblwua iu any on?
IU'1.
XVI Boaling alleys and billiard roomi
linll pay forty dollar* for eaeli alley or Mliard
table rrgitli-rcil, which fax alia 11 i-e
Id by the owner thereof. Krrry pi- ce
r building ?h?r? lio?lt are thrown, or
illiarde played, and open to the public
rltli or without price, alinll be regarded a*
bowling alley or billiard loom, rcrpeot
ratjr, under Una wet. ? 1
XVII. Idtrery stable keepers aliall par ,
n y dollar#, t n v perron whore oecupa I,
Ion or l-udtcn ll U to keep hnrref for hire {
r to let, rhefl be tegarded aa a llrery at a ,
l? kcrpet under tbia aet. I
XVttT broker* rhall par the mm i
f fifty iloltnrr, and two and a-liaff p-r ecu- I
ini on the grots amount of sale* made?
ny perron Whore l>urinera it ir to bUy and |
I) and deal in oattle, horrc*. hogs or sheep, ,
isll be eonrldered n rattle broker. I
XIX. Bntrhera and lot Vers rhall pay the I
ini of fifty dollar# a'nd one per centum a <
io froea amount of the ralea tnade. Any I
?reon whuee bttrifteaa H ia to huteher and t
II, or offer for rate ie ct?e? market, or
* i
. f
* . 9 '
. ' ...1
b" &
?*') ?n?^S>olf |u-f ?*ot!*onl^ gr^^MMl). ,
Al>T !>??(??, p?T?n?* rog*gr<i In
p*44ling nclll?lvr)* prrtiHllfiilt, look*.
XSgE&&S$!:
ft offer* to *#H %f ft a?ll, w?r?f or
^rtommbftlW, ywrrlin* with M*^r>o<l*
from I* ^ker, lo tli* itrA l?, 'or
through differed' n?rt of thr country, rltnll
br etttn&U /tKV'-}r t V"*1
tWM, Tli?r*i>3iprlfllfr who oeflf or offi-rr
toiell Hrj go<'<h, fot??lgn or ikmneiif, br
on* 6r iwrr ori?i>u.l |>&cc? or | *t
vtiv Iinir, nnu *u iiif Fntiir pri>un fir i?rr- |
sons a* .aforesaid, shall pay one hundred
d'lllnr > ni'd two nn.V'i I'Rlf |??ir Cent Oli tin*
grsM mI-s ; ?M any p? i*o?v . nr4io
jcwelrv, shnllpay filtv doPar* an J two and hf^rpw
MTltttW nfrrlTV tfroe-. *nle1T m*nxH
upon paddiers stoli be do? mpd a ts* on the
p*rfou?t privH frx to )ie paid I y saeh individual
engaged in Oie~l?u*lii?a{, without ragm
<1 l?? tlia placs at whicb the same it eonuncled.
XXI. Apothecaries shall pay fifly dollar*
and I wo and a laatf per centum on the gms*
HRionnt of talra made. Every person wlio
keep* a almp of building where tnediaine#
ara enmoonndr^ ?r prepared according lo
prcMiriptiorn ofiphysh-iann. and aold. shall
he recorded as (V apothecary nnd? r this act.
XXII. Photographers sh*?ll pay the mm
of titty dollar* mo' two ond a half per centnm
on the gr?>i* amount of sale* mad* ?
Any perron or persona who make for sale
photograph*, nmhrnt jpea. daguerreotypes
or pictures on ^laas, metal, neper or n<h-r
material, he lh? action of |igh.t. shall lie reuar.t.
d a pnotoai apher nnder thianisti, _
in It'I t'MMai'llll AMI|><I?'|II|W
tiea. ahnll pay ruiy dollar*. Every p< icon
?ln*f litniiirf-jl la, for fee or reward, to
f roseyute or d?'epd i-nu?e? in ary court nt
rrcoid. or other judicial-tiibunat of the
Confederate Sl?le* c>v of any Slate, or give
advice in relation to cause* or mat<er* p<-nd
ing therein, ahytt l>e deemed a lawyer within
tlie meaning of I hia net.
XXIV. Physician* tnrgcona and dentists,
actually engaged in the practice, shall pay
fifty dollars. Every prison whose business
it is, for fee or_r- ward, to pieseril e rtwdie*
o'r perfory? singh-ai ojremtiona tor the
cure of any 1 odily disease or ni.ing, rlinll
he deemed a | liysitian, surgeon or dentist,
within the meaning of thi* act. ea the enne
may be; and the provision* of paragraph
iiunil>er twenty one ahnll not -extend to
physicians alio ke?y? on hand lueili.inrs
solely for the purpose of mating tip their
own prescription* for their own | ntl-nts.?
The tax upon lawyers,physician*, surgeon*
and dentists, shall he on nod a tux upon
the personal privilege, lo he | aid hv e?ch
individ al in the business n< d witlmnt regard
to the pluee at which tile sntue ia conducted
: Provided. That the provisions of
tills act shall*not apply to physician* and
surgeon*' exclusively engaged in tlie Cnnfedernte
sert ice.
XXV. Confectioner* alia1! pay fifty doli-rs
and ' WrjJhinb* half per centum till Hie
gross amoutirof sale*. Every person w ho
sell* al retail, con feci ion ary, awert-menta,
comfit a or other eouf.i-i* to ? ?> t.nil.i;...#
filial lie reminded as u confectioner under
this ae t.
Fee. 6. That every person regi-tered and
taxed upon tliegrnssamniinl ofsales asaloresaid,
shall be r-quired on tl?" first doj of
July. eighteen Iiiii dred and sixty three, to
make a list or return to the as/eeanrif the
district, of the gross cmonnl of siu-h sates as
aforesaid, Vlf: in tli the passage of this net
to the thirtieth da> of Juno, right* n hundred
and sixty three, Inclusive, mid at I lie
cod of every three mouths, or witliln
Iwcntv dais thereafter, alter the said first
day ? fju It. eighteen hundred mid ?i>ty>%|
itr- r?r murrr tfi inf nH<-fi>iir
of tlir riidrlrt of tlie nmonrit- of Mirli
snloa made aa aforesaid, with the amount of
tux w hich V.as accrued or should* accrue
tHereon, which list shall have annexed
thereto a declaration under unfit orafR' tuntin%
tii f.?tm or manner as amy he pr?eci ihed
by the. eon niiseii.tier of !?\s?, thut the,
mine is irue rnd correct, and shall, within
such time n? (lie collector may designate, by
pnl tje notice,twhich tinu shall n? t be less
than ten put' more than thirty days from'
the date of such t otic.) pay *o the culler*
tor the ainouut of tax thereupon, .as afore,
said, and in default thetvot, shall jmy n
penalty in doybh- the amount.of tax.
Fee. 6. '1 hi^t upon the sain re? of ail sal
nried person*, serving in any enpxcji.
whaUivee, esirept upon i|?e salaries of persons
in the mi i'ary or naval t< nice, there
shall be b-vicd and collcc<ed h tax o' ore
per ccntnni on tlie gross amo nt ot sneli
salary, wiv?n not. exceeding fillet n-biindrcd
dollars, and tper eentuni upon any excess
over -that amount, to be levied mid collected
at the end of each year in tlie manner
prescribed Tor other taxes enumerated
in this act: Provided T hat no taxes shall
be imposed by virtue of litis art on the salary
of any prison receiving a snlary npt ex
earning one th. nomid dollars nir'sni ph,
or at a like rate for another period of tiiue
longer or shorter.
Fee. 1. That the Seerelarv the Treasuxv
.1.-II ???- -I -- -
. . V><?r K' v ?>!??ru ..41 IIM.'4'J IHIIK'II,
nn the flrft dny J nun my n- xl, or no men
thaienlier no ure?tir|i1ile, the income nod
profile d? rived l?y eaeli paraon, joint Dm k
company and curj-oritun. from i % n on
cnpnti-fi, employ nieiil or l>n?il,4'S<, w lie)Iter
t cgMcl-ed or not. In 'liirli they may
have been enyi.g.d. mtt) fioni rv ry inve-t
nirnt of labor, r-lfi*). piopeily ??r nv.cr\,
and the itiron a and pn-bla derivi-il limn
uny aonrec wliutevrr,except, nhirlei? during
I he'enh-ndcr year needing Ikr tirat day ot
Jnntiary nrxt; << ) It** aehl inctune ntid
j.iodro ihdl l?r im rt allied. wnl and
tnx>-d iii the manner liee?|naflei |treecrib-d:
or mining vatabllrliiiieiiin, 6x'nren limi mr.chiarry,
roil la, apt inga of cull or oil, or wine
of coal, iron or other mineral*, there aim 11
lie deducted from llir groan ainoiint of thr
annual rt-nt a eum ai.ftieieM for the i >-cr<
nary Annual not exceeding Ian pei
centum on aaid rant, except Ilia) the lent
drrivrd from lu?u??a al.nll l>a mil j#-c> to a
deduction not exea^ding fivr per ceutuu.
for annua) repaira.
II. If the ine<'m? ha derived from any
manufacturing or faining buriticae. there
riinli he deducted fVoiu I lie groan value of
the prodmt* of the year?tirat. the rant of
the eatuhlialiniMit aid fijli.r't if acftinllv
rented and not own# 1-y tl>e petrous proerenting
tlte burin '(emitl, itie c?'?t of
the labor actually liirril and pain f??r ; third,
the actual rout nf the raw milrfii<l'fMrel>vrd
nod niitiiifii'lurHl; fattrih. it the income
be derived from the production of pig metal
or bloom Iron, fritti the ore, there ?hall
be deducted the c*?t v> labor, food and ? ece??nry
repair*.
III. If the income (e derived from nevi
(feting enterprise# Ifore ehall be di dm-W-d
rom the giuea enrnii.ja, itielndintf tin* value
of frciitbte on poc.dk'hipped l>y th- per
ton running the ve?#rl the hire of the l-oat
i>r v re eel, |F rot owned by the p-reon runrung
the acme, or If Mviied by bitn. a reolettable
allowance font be erear end t.ap #
ihe him, if01 ex>-eedl2| ten prreentum' per
innuut, and alto the goat of running the
bout or veeee) F i
IV. If lha Income bf derived by the tax- j
[ oyer from Imat or 4?ip building, there
ihnll l?e deducted front tne g'oee receipt*of
ila occupation, Inebidht-r the value of ?he I
wet or eltip when finished, If built for him
irlf. the e?i?' of the l^hor actually hired 1
md paid by hinmelf, aid tha prime aoat of
he material*, If Mkfohahcd hv Itim. '
V. If tbo iaoetue he derived iy tb* tax- t
f -a
. -r*- -I .
v,. - -
i tiTB,* a
t?yfcrfNH?>;?We aale of imr<b?ndi???r anr *
other property, real oppniw*!, there Anil M
he *
^M^rVSn^Jffeld ?#* the Wilt a! the ~
htiiulitig* employed in the business, If Mm rt
tftid not owned f?y himself. ^
V|. If tb? income l<f drrlt?d by th? tax- it
payer frotn any other ocanpatioo- protvs- *1
loo, employ ment or burineea, there eliall pi
he deducted ftwm the groee amount of fee* id
compensation, profit*. earning? or commie- pi
aivt*. the aolaihe ? f eterks actua ty paid, a
md the real ol the oftee or other i uiitlin^ ?I<
n*ed in J ly bniVi|r?a,lf*hii?d and not tan el
e?l l y lilmn lt. th? reel of lah?r -net unllv 01
paid, nnd not owned-l>y hjmeetf, and the n
af toajt rial o't(er than machinery pur- It
olini"! for the 11 ae of kit lusin ss. or to l>e o<
co'ivett?d into mmiic other foim In the u
course of h)s business. and in the rnse of ki
tnti'ual insurance oompanies tbe amount of h
iorrc? pain uv ilirm nurli r the y nr. The p:
itifiinir tlrYivffl fri>ni ? 11 MMi'i-r xiiir>'r( *l.nll *?
lif Hil'j'ft lo no dir<1iie'ii'n whu'twr, no?.
hall foreigner* l.? *ni j.-ut to a tux I'i'fn '[i
any other liiwnif thuu that detived from
property owned. ?>r occupation*, or employ <?]
mmti jtor*u d I v lli^m within ihe runfrl- d
crate State*; nit*1 -ip mi inuitlnir Income* h
IliWf shall br luelii'M ihr Intfrfr, divl d
den.l#, profits or oilier pi oreads of motley n
or (h dit* of every description, on * hbh It
licit Interest, dividend*, profit* or other
procrdt flml} hctt accrued lor tin* t?r. ?
wlirlbrr Mrivi'i! or tu t and llir 'value of tl
the rotinint'd annual lfl??n I of all d w. P'lut tl
house*. ImiMii kb or bnbdintr loir In cilirij
towns or village*, occupied by tin- owners. *<
or owned and not orcnplrd or hiied. and v
the vaitle of the estimated annua) h!r?* of c.
all slave*. not rnifug-d on plantarim-a or v
'bi nit, hi d not rn ployed in ?nnie biie'tirM p
j or OCrliraliuM, U?? oi.' !>??? liidi ?ri- ?jkx- tl
.- 1 li.M.m, .. .?terTliin poi. M hen I tieln- t,
coror ritall be 'Hun ascertained. alt of those *
wbioli do nwt I'Xco-d five hundred Hollar* ?
per annum, fltall lie exriopt from tnxntr n. J t
On all income* received during tbr year *c
ovrr five luindrrd dollar*, and not exceed- i
lug fiiierii hundred dol ara, u tax of five n
prr crBt *111111 l*r pin.I. tin all income*' n
| over fifiren luindrrd dollar*, and |cs* than p
llirrr thonaaiid d- ll?r*. fin- per rrnt. shall V
br jinid on the fir>t fifle- n hundred dn'l*>? c
a* d to per rent, on n'l -xcea*. On <.11 in- a
comes of over ibroe thousand dollar*. and (
lm* tItuii five thousand dollfiis, n tn'x of ten *
Iier rent. *halt br paid. On a'l Income* of' n
or] orer five thoiiennd dollars, and lr?ajt
than tm thnuennd dol In re. a tnx.nf twelve, r
and-a-hnU per nt. shall be paid; aid on |
all income* ?>t for] over ten tn-.n-nnd d-d- f
lar?, tax of tilu-en per rent. *'..ub ho paid, ^
All joint sinek Qompaniea and anrpormions t
ball ie-erve our tontli <?f ihe atiiunl earn | s
ing* ret npmt for dividend and r>-*<-rvcd a
tiind. to be paid to the collector of the i'on J (l
j f?delate lax. end the dividend then paid to j t
' the stockholder shall not he e*tlnii?iod a? a c
1 par' of liia income for the purposes of ilti* (j
act. All perron* ahnl) five in an estimate |
of thidr income and profit* derived from. |
any other *onrce whatever, and In *o doing t
*hn|l firat ??ate the gro?* atnonnt of their ?
receipts as individual* or member* of n c
firm oi parlaerMbip. and also stale paction |
larly er'ch Item for which a deduction i* to K
| be made and ilia amount to he deducted 1
1 f >r it; 1'iovlded, That the Inconiea and q
j profile upon which the aldive tax i* to be 1
j impe*?-d, f hall not la-dc< no d to include * he i
| product* of land>. which are taxed in kind t
Ins hereinafter deacrihcd : I'tovided faith. |o
cr. That in cane the annual earning* n! ! j1
raid s'nck comnanie* and c?<p- ia ion* ] j'
j ml apart ns aforewiio. altall give a |?i fit of u
; mi.re limn ten and I- M than twenty per e
! cert. llifip capital 'lock paid in, oik> n
J eighth t\J ?aid llitn *oa-t apart altall be paid Ml
a* a fax to the r aforeaxid and in I
cam wtid ?n>n no act apart ahall give n profit rl
of ni?r? than twenty per rent, on their c?| t
I ilul stock paid in, one rixth thtieoi ahall t
| ha m-eraetl and pall aa af<<r< anid. The t
| tax kvl-d in t-hi* section ahall he imi 1 ???t
the fitat day ? # January next, and ?>t. tlie c
first day of January of each year th*-r>nf l
t?r. ? ? -' * ,1
See. 8 That if the ns'eaeor sdiaM he di*>at '
irfi. d wltll the >t?t' n-el t or r>t tlll>t( of it - '
Center find |rotit> deiiv. d front till' (>' tire '
whntetror. olh-r than prttdoeta in'fcl d
'wliMi tiie tax-paver it resp ited to ivndcre 1
or with any dednet on c aimed, #v aa'd tax *
paver. In- ahni' tehrt on" dirinl'T. *te?t ejti *
Sett of the vieiiiotfe n* a fe'oree. and tit- I
Inx-p?ver al.a'i mi. another, n d il elun I
lint- a. lei ted rha I ei |l in a third. ?ln> at it ! '
investigate aed 'e'erielr.e "lie "neta ill refer. I '
l" r to raid et'tnntea aid deduet ion*, an 1 '
fix the -imnutit on lee ire and p-nflte on ''
wlid-h the tax-pay- r aiia'l l ? n* i-a-c mot I
I a certificate ?:g- ed by it n ajoiitv of tie I
I retere.a, ?hnl| Im rnnchoive na to l'o '1
j amount of income on profit* on h'clt tin- '
I payer alii'l I-e It*ae?aed ; Prttvideil, Tin I
i i' any pfrton altall flril or lefum- to r?-nd r f
lite aiatro cat or e*timat> af?tre?a!d or rim H
fait or reftiac to aelet't a referee a*flf<<re* id, f
tlie aasi c*or ahall aolcet tliree rtfrrari, ? I n '
ahall fix tlie amount of ii aiitrc and | rnti'a '1
on which the fox-pay ?e shell lie a??e-y. d, |1
from the best evidence the* ettn oh ain, and "
a Certificate signed ly a mrjorift of -ad t
r feieca, alutll lie conclusive on the tax pa't "
r: And providt d tut'her. That In ant e?e "
*i:|iit itteit to rcteici-a. il they, or a innji ri'y h
..I . 1. ... _l _ ?1 i:_ * - ' ? 1
ix iii 1*1111 i nun nii-i cirihv llinl hie i 11
tati-nii nt or uMw ?f- oflm-min #n<l profl * ' "
ti-nili-r- d tiy lh?* inx-pntrr iIo?-a not contain *"
nmrr tllAv f"'ir #if?li* <{ tlia trlli- nnd n nl "
amount ni M? i?*a1i|i- inrrmr and | roti'A* "
than tho iiixjiini-r. in mliiitlnn to iho in "
Ci-m* tnx on ?l?e ttui- amount ofMna 'iieoun- <'
Ami p* oti A, A-Of' tninrii mill a?A-A-od In '
tltr ri frri r-, ?)?-ill p?\ ton pi-r oiiinni on 11
tin- amount ><f a Id ittooma inx. m d ilia ?? "
ao*"op aIiaII iiA ailfitli'll to i.f Alii' '<
additional tin |-vr c- n'uiri ifver and ahov?- '
nil tltd 1?*i-a and allnwniicra: Anilproviil ''
ad further, 'Ihit itif Aifc'wnr ma v-aitm-ni*- '<
t?-r ontI-a to ri*forr? a, Iho t-'X payor. and am '
giiHttmsfe". i.'.V^^'-.b .iti-'iV.,.' x
or any fart l-i ri^rrritf- thofoto, in mioJi "
fulfil a? tlit Smriary of llic Tu-n.-m * may 1
pr?*orihe. ti
8-c 0. On nil profile tnnd-- by any por- !"
AOn, pattnerrliip or aoipupation, durii u tintr?r
oigh'roii Inn diA-i ninl liih-twn, l-\
th- | U'cl>aa\within ihoOonl-dorato.^iato*. K1
mi<l ?al?- during iln-'a-ii ' year, ni am fhiiir.^i#1
corn, liaeon.pork onto, bay.rifle, Aolt.bmii-r II
iho inuiiufne'urAA of iron. Atigar, nt- how*. I<>
niad? of e*nf, hnth-r, wni ]<pi nlotha, ?lnn a >d
lionla. l>lHnk-'ta and cotton i-lotlm. a tux of
trn par onntnm rhnll l-r It-vioi) anil i-oili cl- w
ad, to lio piild on I He firai day or July to m : "i
l'rnvhfed, Tlibt I ho tax inipimrd liv thi* a- <- pi
null rimII not apply to purchase* n> <1 *a!e ( <?<
in the din- courapof the regular tcai <'
bli?iuere, and rhall not continue beyond the
prrirnl yi-nr, f'
tW. Irt. That each farmer atid plante]
in t!> Conf. derate bVilet, chall pay nnd d- r?
liver to the Confederate . Gov* rninent. of v"
I he protlnrU of I lie pr> r-iit year, one tenth n"
? f til- wheat, corn. omIb, rye. hunk wheal 01 '!V
nee, Irish potatoes, and of the cured hay 1
and iodder; ala? oi.'e-ienth of the Migar.
mola*w made ot cane, or of sorghum,
where mere than thirty gallnrfe are made. J*"
cotton, wool and tobacco; the cotton gin- H
ned and packed In aotne recur.- manner, or
and toliecoo dripped nn<* packed in boxes; Pri
he eotton terdm deliver#-! by him on or hefore
the Hr?t day of March, end tk/ tohae- ""
en on or helore ihe first d?y of July, next
after their production karli farmer or ('"1
planter shall d.-liver to the Confederate c,>l
Government, for lie u?e. one tenth of th< "?
pcA*. Iiean* and ground pen., produced a d l"'1
{4ilii'i?d lij h;ni during. the preeent vear
A* ?"on as cash of the aft-rnsaM erops are ,>r'
Made ready for market, the fax aoeMor, in or
-arc ot dieogrecmcAt between him end the tl?a
Lax payer, shall proceed to estimate the put
iamc, In tba following manner; Tla aveca. th?
- -M aaa
X? ?
p ii rif. '. i?* -gau.", :. ** ; '.>r
mid tax |?yrr oltnll mcli (i-Uei .a dUtn' ?
trotted ft-a-no'der from I ho vlalnnjtv, who t,
ay call I" third, fn erne of a dMortte* d
f opinion, in tettle th? manor in ^iputrj A
r if I lie tnx payor malec'* o* rafn* * to1 ?
>H one atich freeholder, the PaidWttoeoenV o
all ?elt?i two, who thai) prooeea tn^oi t
? the ct op* a* herein provided. Tu?y fa
m)I ?i>ccr'?iii the amount of inr crop*.
t??*r t?y ?rt 111? i measurement mr by onm- | d
utinir t fie content* of the room* or houses ] p
L which ilt?j a.4 held when a cArrect twii- Id
iiilvn Is prs-timl'h l>y such rii-thnd, e
ird tit* appraise'* shall tlv n r?lln?l>', nn k
er <>ntli,-the quai tit\ n? d q al?tv "f mid ;
opf, li eluding whui niny Iihvc l-een mid f<
i- ciVMimed Im til- producer pi lor Jo <mil a
rtiiontr, whether t<nth> red or not, except- J1
:? from efii'l eSMtun t* s fell |frrt.nin of in. id o
?>pa a*-n.av Im nrceaaniy to rale* and fut- j I
n tli ln>g> of piteli termer. pNntor t n
r> Iz- r, f r pink: Ptovhbd. Tl.at the foi r
wine |.n eon- i|m|l l e exen.pl frmn th' I
vrmcnt ol the tax In knd, imported by this .c
ction. vix: . 'I
I. Kneli .head of family not worth more ?
li?n] live hundred dotlnra. | ?
II. -Kncli head of a family with minor I
hiion n, not worth more than Ave hundred t
allure lor liimae I, and one l.nndre<l dollars ?
ir each minor living with him, and five huu- t
red dollars in addition thereto lor each mi |
or son he has living qr may have lo?t. or r
nd disahh-d in the military or naval scrvice.
III. Kacli officer, aoldier or aeanian. In tho I
rmy or riavy. or who has lieen discharued I
lerclrom lor wounda and in not worth more ; t
an one thonantid dollnrs. ' >
IV. Ka< li widow ol any officer, aoldier cr I
eiininn. who ha* died \n tiie military nrnii t
nl service, the widow not worth more than |
no thousand dollars: Piovlded, That in nil 1
asen where the farmer or plaiiter dons not <
ifoduce more than tilly bushels of Irish p>n 1
moos, tyo hitndnfd Pulpit?Is of corn. dltwen t
y bushels jd ja-as and beans, he shall not he I
uhjcti to the tax in kind on said article*, oc I
ither ol them'; and the torero derived from |
he com plant. shall also he exi nipt in nil I
sscs where the corn is not taxed in kind; i
iciilier shall any farmer or planter, who dues i
lot produ c more than ten pounds ol w ool, or 1
nore than tilteen pounds ol pini cd cotton for <
aeh ol the liitrdly. lie subject to said tax ill |
litid The tnx assessor, alter allowing tho
xemptions authorised in this socton, shall i
ss* sa the value ol the poition of sai l crops i
o wliio the Goveri n.ent Is entitled, and I
hall irlve a written statement of this rail- i
ante to the collector, nod a copy of the same
o the producer. The said pioduct r shall he
cquired to deliver the\theat. coin, oats, rye. i
,uckwheat, rice, pens. Im-hiis, cured hay and i
odder, sopor. molasses of cntie or sorghum,
vend, thus to be paid as n tftlie in kind, uf
or llifv have bet ii estimated tin nt resaid. in
neb lorn, anil ordinary markitable condition <
<t may be usual in Hie seel ion in w liieb ilier
re to lie delivered, williin tliiriv tlava Irnni
lie dale of noiite (riven by tbo npont til
olieetion iluit lie is tendy to receive aueli pro
luce, (except cotton and tobacco slis I bo de
ivered ill the mattm ratal nt the time* here n
i. ! r< provided.) at some depot not tnorv than
ivelve mile* Ironri the place ol production,
lid il not delivercl by the times and ire the
?rcl?:r Ftau-d. ho shall be liable to pnv five
lines the estimated value of the portion nloreafd.
to be collected by tl ? tax co'lector os
lorolnafter prescribe^: Provided, That post '
jimrtermasters may direct such delivery to
ie made at any lime within five months af- j
er the date ol said estimate*, under the save ;
ion ol the penalty aforesaid, and tlint proilu
ers shnil be paid the expenses ol the trans ;
lortation ol their tithes from the place ol
irodurtion to the place of delivery, nt the,
ihiiiiI .ulcs ol eomp-n-ation piild by Hie (Jov 1
rnnu'tit in the Stale in vvhieh thodellvry is .
nude. SiX'h delivery, when required to be j'
und- of prain in bushels, shall he mud? in
atsliels pcrnrdit jr to the Gov. rr.tr.cnt stan
lard ol weipht. j?c r bushel: Provided, Thnt'
he Government shot, be bound,to furnish ti i
lie producer packs lor the delivery ol such !
irtielea ol srrain as rroulre to be put in sacks |
or transportation. anfr *h4l*bor..w to produ- i
era ol molasses the coat o the hurt via eon |
iiininx 11"? same. The said estimates shall |
ie conclusive evidence of the u nonet in'
noncy ol-tUe tax due by tho pnslticcr In lliel
Internment, an silie collector i hereby nil |
limited to proeceil to c<filcci "the sain bv
ssuinj; a warrant i f distress Iroin Ills*office,
iiider Ids signature, in the nature ol n rit
>1 fieri laeins. and by yirtno ol tin* snuio to,
ei/.e'nnd si ll any p rsomd property on the |
trend* s nl tbo tax payer orelseu here, be
miiri' ft to liim. <>i so nnich tin rcol^ha may
?e nei-cssary litr the |iiip|mi*c ol paying the
ax, and Hie linreuee a foresaid and cost; and
laid sale shall l*> made in the manner urn,
arm. and alicr the notice reqiiiti d lit* the
iiws oi.Utc scv< lul States, lor judicial sales ol
a rsonal proper v: and llic sanl wairant. of
listrvs* niny be executed hi the tax collet*
or. oi hiiv deputy npijpini<-d by him lor that
mrcitse nrtil lb. rlr>..uie ?i... -
, - I?V ^ '?> " <"
mit shall I* entitled ( > the sntnc fees as art
l owed In the r< spective. States, to sherill's i
xcciiiinj; writs of Heri Kicw : mM fees to i
ie paid us cost. by the lax payer: Pmv'dcd. i
'littt in all cases wlierc llie assessor and lax
mycraprce on t1 e assessment of llie crips, |
nd llie value oi the portion thereof to whieli i
lie Government iscntiilid. no oilier asscssneni
shall bo neoessry: bill Iho estimate
precd 011 sbnll he reduecd lo writing, nod i
i;Mied by the assessor and lax paver, and
ave the slime force atnl "c fleet as the a-sess i
lent add estinni'e ol d'sihtcicsb-d ircehold i
rs. hereinbelore mentioned ; and two ropica' (
f such assessment and estimate, thus agreed !
I) and Hip tied lis alori sahl. shall ho made. (
od one delivered to -the producer, and the i
ther lo llie collector: And provided further. 1
hat the assessor is hen le antluirJzed to ad
.ioisier oaths to ihe tax payer and the |
ess in rejjaVd lo any item ol llie tstiiiialc I
erclli required to be made: . nd provided i
irtln r When HjrriculiurMt p-oduee in kind l
i paid lor taxes il payment ho made by a i
mini, who is bonnd to pay his rent in kind. I
ie leliih part ol said rein in k nd shall he t
aid in kind by t,l\u mnaiLl to ihe Govern- i
i<"iii."tl i anu air llie i ax i ill he jeJWSrWTsiiId I
ml; and the receipt ol llie Government ol c
eer shall release Ihe lessor fioin all ohliya- I
en to include such rent in kind in hisstate- >
lent ol Ineonie: and discharge the tenant (
out so much oi his rent t > the lessor, I
r cc.. ii. I hut evcrv former. planter or]'
rni7.icr, or othei |?ereon who slang I it- rs h?>gs, j '
nil exhibit lu the assessor on or alauit the '
si of March. eighteen Innuln d and sixty *
ill', mi account ol nil lie hogs I re may have 1
iiiightcrcd since the passage ol thin not, and
lore 11oit lime. Alter the delivery ol thin "
li mule to tins post quartermaster here mailer 1
illlotied. by the assessor. the snid fanner. ^
niiU'i, grazier, or other pcr-on u ho slaugli v
ra hogs, shall deliver an equivalent for one- "
ulli of the tome in ?iired haeon. ill the rate r
xixty pouiidi> of haeon to the one hundred ,J
right of pork. Tlutl on tho first ol Novcin- "
r, eighteen hundred and xixty three, nu ('
nmxte nhall he made, ax horeiohclore pro- I'
iled, of the value ol all neat Cattle, horses, v
iiiex not used in cultivation, and a*?< -?, "
rued hy eaeh person In the t'onfedernle '
ilea, and* upon xucli value the *a:d owner '
uU be taxed one per centum, to he jmid ,ri
the first dxv ol .January next ensuing. If '
p grazier. planter.or farmer nlixll have aohi "
even viuco the passnue of this act, and pri
to tin* first day of November, the gross "
ix-eeda of xncli sale* nhall ho estimated and
ted a? Income. a I far deducting tttercfroJii j P
? money actualTy paid for tlio pnrcbaea of
ph l?eevea. If they hav^becn actually pur- UJ
used, and the vrIuo of the corn or ja-ax M'
laiiined by them. Tho estimate ol fliese *1
uia shall be made, in cnae ol diaagrcemci t 'M
iwreon the naaeaaor and tox-payoc, aa fir re
provhled in otlnr casea of incomo fax: .T(
nvldod, That no larincr. planter, grazier, T*
other per*on. who shall not ala< ghtcr mora
ii two hundred and thly ponnda of net
k, during any year, shall be mibfect to or
> bacon tithe Imposed by lhi? section; and^
lul-UH'1 i^imrntmsmmaaes^^BB
m
-1 JW . ^Jt__L < .? f- * = rary
odteer, p?ldi#f?r ?e??i?o. in the ndllta
f or naval wrm*. or alio may l?ava baa
Igchprgad ibaratroi* ?? account of wounds Ml
h pfcysteul disability, and any widow o
aril ?|CM, soldier or arsons n. or any head ^B
f lamlly *? ho dbea not owa mora tiNm two S
owa ft'nd calces, shall ba exempt from (la
IX Impoeed by this section on seat cntllo. M
Sao. 13. That the Secretary of War altall
ivbla tha service of the quartemMttter'e da- S
artmc-nt Into twb branches ? aha heri.it,
cnominhted post quarter.niters, fiw the
nlleetinn of the articles paic' for tuxe- In I
ind. and the oth< r lor distribution to tba- fl
ri per |mint* lor supplying (lie army, and* I
>r delivering cotton and tobacco in the I
gents of ti e Sectetnrv ol the Treasury.? I
'.be tax assessor shall transfer the eetimnts
f article* due mcIi person by way of a lax
it kind. t<> (In- duly antlmrixed post quarter*
vaster. inking from the said qiiHrterimiaier a. V
iceipt, wlilvli shall be tiled as a vouelui
villi the chief collector in scttlii g bis nc B
ouiiL and n copy ol this rece pt, shall bt J
urnished by the chief collet-tor loll t-auditor
tiling the post qiiarti rmnsier's nr-coml as
i charge uyauu-t bim. The post qufcrternins' 1
cr'ifrccit iug the estimate shall colli el from .^1
,ba tax payer the article* whk-li it sjn-tifies,'
nil which lie Is hound to pay and deliver sa ^,1
i im\ to the Confederate iiovernment Tho
sist qnnrh minuter sIihII be liatiie for tluv V
mfe custody ol the articles placed iu Ida caro,]
ind shall account for the same by showing
hat after proper deductions Irom u'ftaVoTda*
ile loss, the residua Ima been delivered tu j
be dmtri- uting agents as evidenced by their m
eeeiptH. Tne said post quartermaster* aliall J
tlao late the a.-eo-mia of the quartermaster* M
eceiviiut from him the article n?n v u ?
M-wMiinvutiu H
invtiicul ol taxes in kin-t *?'hia depot, ?w) ^B
make h monthly n-port of iho same to such ^^B
)fiicvr 118 the s . ..-cry of War ma/ <lf.-TjTnote:
Provided. That in cage th? p**t quar- 9
g rniasl-?r ri"?IM?runabh? to c-licet the lax B
in kind a peel lied in t t estimate delivered io 3
liim us albreimid. lie shall d liver to tlie dia- I
[iict tax collector si.id>st mnie its a basis toi I
llie distress warrant authorised to be issued, M
nnvl lake a receipt tberelor, and forward tlio ^B
iimc to the cltiel lax collect oi an a < r? ?lit id ^B
llie statement ot the huoiiiUh ot paid port HI
qnaricrniapicT: Provided, Tliai any paiiial HI
l>.f n i iii ot said lax in kind shall be endoro- ^H
i .1 mi s,.i(i eptimaie '"lire delivering me ^B
Kuine the district tax collector an a (ore- IS
naid, and the receipt given to him therefor IB
by the (IMii t tax collector, shall ppttiiy H
snb purlin! payment. When the inlivles^H
ihup collected. through the payment ot'taxes H
in kind, have been received at the tlcpr.t ss HB
Rlorcstiid, they shall be distributed to tho ^B
iits ol ti c Secretary ol the Treasury, i! ^B
they consist ol cotton or tola icon, or if they HI
la- suiteIdrf Inr forage or subsist uec, to scch
places and in stieh manner as the Sccritnrr
ul War may prescribe. The wool collectcd I
nutlet this act shall l e retained by the qttsr- B
P mutator's department as supplies, Phi uM ^B
the SecrOtary i I War find that m mo i I the ^B
gricnllitr. I produce thus paid in and suitn- H3
hie for lorr.go and siihsistsiiee. If s her n or^Pj
Mill l>? deposited in pine* a where it eannrl B
be used either directly ?.ir indirectly h?r tl ese^H
purposes, he shall < nuse the saute to be soldH
in such manner as lie may prescribe, and tbeflj
proceeds ol' such sale shall lie fW'.d fTdoTi <^B
Treasury of tin- t'unh <l< rate Stan Si -..M.^^B
however, the Secretary of War tint sty tle^B'
Secretary of tlie Tieasury that it won 1 i Pc^Rb
itnprn Livable for him to collect or ive il
articles lax< d in k:mk or any ol Uu-ni in > f ^^B
recciv-d in certain districtstor local ties, th n
the Secretary o( the 1'misur> shall procctd H||
to collect in said district or locality 'thg
money vahu c I said nttieh-s sncci li.il i|i said ^H
estimate and ' ot required in kind, and l Ha
moncv value sluill ta- due on the lirst dar ot
January in each and every year, and in- col- ^B
Icclcd us soon therei Iter a* practical !.-;* atnj flj
where In distiiels heretofore, or vlilvk nay H
hcrc-Uer bo nxc?-rt titu d to ho so huprscth-s- ^
hie, qnnitvniinslcrs or commissaries serving rg
wit tr? ops in t e Held, shall haws eoibrlVd H
or may, In-realtcr collect trnin iiatliiwis suy 5$
poili.ni of their tax in kind. the i^j< iply ot |Sj|
Klleh officers shall be liehf good to the fa
is against tiie collection ol tin* money tnl H
noof t heir tax. to thcexieiitnnd value ?v sifl-U jffl
|mr-ion* nx trav have la-en pr may l>e hero H
alter collected. -Ami where asses-wen is in
practicable localities have, l oi n a i.ih t<i,<t B
truosferrcdUo post quillteriuasti rs. and trr.tis
( Minion m iiiiwnii iii lie oi tallied. tli mi|i
ply ol wnnn Miii.k.M inaiifllch-nt. or tli< Mihiiu.1 p3
nl produce rwx ivahle i? uh> small to jusiif H
tin- o\panac* of collection. (n>-l Miirtinriui I
trr*. w nil til pnivnl ol tlit*it ?np>rior lllwi I
-hitII In- iinilc-rizcd ( IMtAf lit? yxltmntei* H
to disti h i collector*, to oc Hect<-?1 in their
money value only I
8?e 13 Tlnii llie :iK?es>-'i>r<?, whoac duly it I
in under said m l to estimate the Imx?h in I
ki;.?l. ahull In- iip|Miinieit hy lie Set-Mary el I
Witr. H d the diltica sh.ill I.O the nine, an 1 I
the duties nl nil lie-executed in the *?n e I
m nver u- pn a rihed l?y section* ten. e-OWl I
mid twelve, ol thin act, in pihfi'life to iho 1
NillMlMI lltttl m**' aaniO'it of tnX'*h i k Initial 1
itrrieuUuriiV priidiliir and sktnsrhtercri lingat I
nod lln re may b? one ?H*?-s?or *pt>oiiitr.l f r I
Ltii h pnicientile inx district. and he *I>?U 1
Inke tltctoath .-iK ?a*ca*nr ol uxct |u km r. I
prerrriln-il hy s<eiioii ihoiW the not for ih.-- I
iisncsH^mcni and collection ol tuxes. uppn vi-;l I
May iir>-L cighnenn hundred ami sixty three, J
which ewlli shall l>c delivered to sucly iffiirr 8j
ns the Secretary ol War may (Jerignnte.? 3
And lib iwrsmii-s ol taxi s hi kind ahull ho
tepamle imd distinct I rum the usse-^s >rs ol Ji
money tux. and slml! fo? subject to the ex- J
. lu-ivc direction and control ol ihe \V*r fl
Department. ami a all receive the anmo
jompensution. lor such lime na ihey may ho '
-mployi d. iih i? allowed to otliet agent* ol
the Qimrtertnhater'a Itepjirtnicni. |
.-..-tv i ?. i mil mo crumple* ol iticnrnot'np'l
profits. oilier (hint those payable in kind, sud
t11 state men s for Wills or the HiTlonnt ??t ti'.u
epocitic t?x on occupation*. e mploy no -id i,
rtusyicss mill pro'e-sions, unci of taxes < .?
cross sales slmll !?? delivered liy the r
o the collector of tiio district, who sh.t'l
fiv Inni ifceceipt lor t'to same, and the a* <1
Dt-.-H.Mir sUuli till' 1:1(1 receipt. W it It I lit* ?1 I
MX collector of n>0 State, nnd the colltc .- r M
>1 the distric t holding *nid estimates, etii:.-- fl
Mills Of lolls, shall pr-K-ced to collect l ' -.* fl
mpie hronvthc tnx payer. The money U.i.s H
oil. cted shall he paid to the chief tax c- ! * H
ei-tor ol the State, and the rstiinnies, state- |H
ncnts or li lis nI..repaid, shall lie.arranged t r
lie assessor, and genci'iil list* shall ho tusi'e
ii m li.. in in the Haiao manner and for tie |H
amo purpose ih'sipimled by section thirtc u V
if the assess'..cut net. H
Pec 16. That every person who, as treat r, '9
ruardian. tutor, curator or committee, exccif- 1
or or admiuistj-utor, or as a pent, attorney i.i fl
iii't. or factor of any ponton or persons, ^
.-Wether residing in tiio Confederate State > '
>r not, and every receiver In chuueerv, cleik, ]
i gister. or cither ofiicor ol any co rt. sl i) J
ic answeruhle lor the doing ol all such wet v 1
flatters nnd things as shall he required <u 1st '
>no In order to themes ssment ol the monor,
mpcrty products and income under their
ontrol and the iHiynieiit oi taxes lliorcc n.
nd shall he indemnified against all an.I ,
very person for all payments on account . f ?
lie tuxes herein specified. und shall le
i-spoiisihle lor all taxes due from theeatal. s, i
ico e, money or property in their poeacaeio-t
r uirder thefr control.
See. 10. .The Income and moneys ol hospfr
.in. n?ytump, cuurt lien, ecliooln hikI colh-piit
mil <?? cx tin tit Crura taxation under tin*
ruvtHioiiH o| thin net. ,
8ec.: IV. Tlint lli? btwfit?ry of tl ? Tree*
rv b?, and lit? ip herehj tmlK riml to I"***
II Vule* nnd rcjffnniionn neceennry lo ti'r
[Kir.itiunt ol thin act and not iflcunaimt i t
irfvlth.
See. 18. Tliia act al all l>e In Siroe I or |u\?
?nra alter the expiration ol tl?? piv*?til
mr. nnd th? tnXca heroin iinpottod lor Hn*
eaent year ahall b? levied and ??>l !?? ?#.! ?
ich year herenllor in ih? nutuner and fit rw '
>Mn pri acrihed. and for the an d two year*
ileas tliia act ahall he aooner repealed. ,
Approved February IV, 1184. , 93-4