Newspaper Page Text
t limit the specification of the number of
: published till /or bid ami charged
AiSBET & SHINES*
2»nbl»shers and Proprietors.
«. >• i Elite,«.
H. MSBEr. . i
& (loiiffbrnttc vim
6 ^
j nH l,United- Weekly, in MUfade'vviUe, Go..
‘Corner of. Hancock and Wd!;inxvn Sts.,
(ojtpotite Court House.)
At $3 a year in Advance.
ttva’Kfli of ADVEntisne.
Vtr t'i t'tre of ttcelrc lines.
, ,jieier;iou§l 00, and fifty cents for eachsub&equcct
e^ntunrance,
fijo^S^ut WJtll
, a w,*rtion8 will.
n or Professional Cards, per year, wuere they
douof exceed SIX L>i»k* - - - *H> «l
jf Moral contract ici/l be made iriih Li.etc :~ho u /.- A to
Adccrtiv by the year, occupying a specif cd space
LEGAL ADVERTISEMENTS.
Sales of Land and Negroes, by Adnuaiatrators. 7.x-
*cuter.» or Goanriana, are required by iaw to be lulu
on t be first i'uejsday in the mouth;between the hoars of
10ia thetoreuoon apd three in the afternoon, at the
Courthouse in Uiecountyiu which thepropei ty is sit
uated. • . , -
Notice of tbesesalespost be given in a publicga-
tett? 4‘> day3 previous to the day ofaale.
Notico* for the sale of personal property must begiv-
eniniilte manner 10 days previous to Bale day.
Notices to the debtors and creditors of aneitatensusi
. a!.-o be published iff days.
Notice that application will be made to the Courtof
Ordinary for laavetosull Land or Negroes, meat be
published for two months.
- Citations for letters of Administration « ca i nmnsfcip,
Ac., mastbe publi-uel 30 days—for dismiss ion from
Administration, monthly sic mouths—f«yi <Uift:ii?WQi
lr->m Guardianship. 40 dr>v«.
ttotesror limeclosnre of Mortgage mu -' bo pubiiaai
monthly forfour month*—for establru
for the full space of three months—for <
from Executors or administrators, v/lier
given by the deceased, the lull s
months. •* •.
Publications will always be continued according to
tliese, the legal requirements, unless otherwise ordered
at the following
RATES:
Citation*, on letters of administration, Air.
“ “ dismlssory from _4dmr’n.
«• “ “ Guardianship.
Leave to sell Land or Negroes
Notice to debtors and creditors.
Sales of persona! property, ten days, 1 sqr.
Sile ofland orneirrocs by .Executors, Ac. pr sqr. 5 00
E-truvs, two weeks • 3 a
♦
VOLUME XXXIII.]
KILLEBGEVILLE, EEORti I A, TUESDAY, MAY 5, 1863.
[NUMBER 50.
Confederate Tux Bill.
Wo are indebted to the Uon. D. W. Ll..
is for a copy of the Tax Bill which passed
both Houses of Congress, April 20th 1SG3,
ami fvhitli ht given entire Lelotv. It only
awaits the President’s signature to become
a*1aw : •
Sac.- I hat there shall bclevicu and col
lor of himself and his own family shall Lc
exempt front this tax.
VI. Wholesale dealers shall pay two
hundred dollars tind two and a half per ccn-
XIX. Butchers and bakers shall pay the ring five per centum for annual repairs
lcc'cd upon the value of all naval stores, t,,m on tbe 6 ross r;1U0,,nt of all sales made. ' or of!
salt, wines and spirituous liq'nors, tobacco j Evety person, whose business or occupation ! wise,
sum of fifty dollars, and«uc per centum on
the gross amount of sales made. Any per
son whose business it is to butcher and Bell,
tru^ amount of his income, and
, v I profits ascertained and assessed tW th^,
manufacturing or mining business, there i re f erecB , s h»Jl jay tm per centum omt he
II. If tbcrincome he derived from any
shall be deducted from the gross value of amount of said income tax. and the
or offer for sale iu open market or other- j the products of the year : first, the rent of i or shall lie entitled to one-fifth
manufactured or unmanufifctnred, cotton,
Moii, four, sugar, molasses, svirir, rice,
nu ot her agricultural product's, held or
it is to sell or offer to sell groceries, or any
goods, wares, or merchandise, of foreign or
domestic production, by one or mote origin-'
• j-vuu- .v, 4iV , U .
owned on the first clay of July next, and i a1 P» ck8 S c or p'ece at one time to toe sumo
not n( Pessary for family consumntion for 1 P nrc bascr, “of including wines, spirituous
papers
iuptitles ; UC„
of tan
12 7b
I :.ii
3 (to
4 00
3 CM)
1 30
K-truv., ...-
Kor a man advertising Mr wife (in advance,)
BOOL-BINDING.
The Subscriber is now pre
pared to do SJcoIt-ELud-
ic§f, i° its brandies
Old Looks rebound, Ac.
MUSIC bound in tlie best stylo. I>i;ank Looks
manutactured to order. Prompt attention will be
given to all work entiusted to me.
fc ii. J. KIDD.
rnl Pik.ii Ollier.
43
Rindrry in Southern To
Mi’iedgeville, March I9tli, JHfil.
tie
SPECIAL NOTICE.
Fldli K und< rsigmd Laving removed fre ni
I ledgeviile desires and ii ttnds to close
business matters of (bat place speedily as p
bie. All persons indebted me not tied that
no*, rs and accounts are in the Lands of T. ft.
KRF.CDl.nVE, and P. II. Lawi.hr, who nreautbori-
/.ed to collect and make settlen ents It l’ 1 ar
ranged at an early day, sett loci ents will bo ntorced
bv law.
i;i t f, A. C. YAH.. Agent.
Western & Atlantic (Stale Railroad
Atlanta to Chattanooga, 133 Miles. ’- rc
JOHN eTuOWLAND, Sept.
the unexpired portion of the year eighteen
j hunt!red aud f ixtv-tJtree, and of the growth
| or production of any year preceding the
year eighteen hundred and sixty three, a
tax of eight per centum ; and on ail n >n-
eys, bank notes or other curt ■ ncy on hand,
or on deposit on the first d«y of Jid * next,
and tin the value of all credits c. which
the interest has not been paid held at own-
y l erson, ci>-p»»tsqu^por coipo-
j ration on the first day of July* reNt, uin_
net employee] iifa liusinc s, the ’ n .’e-
iivcd from which is laxc.c under of: provis
ions of this net, there shall bo levied and
collected a tax of one percent. Prodded,
That all moneys owned held, or deposited
beyond the limits of the 'Ac ..federate States,
shall he valued at the cuTcnt rate of ex
change in Confederate Treasury no
the said tax shall be assessed on the
day of October next, or as scon thereaft
as may be practicable.
. j(;; jt Sec 2. Every person engaged or inten-
T*ing to engage in any business named in
the fifth section of this act, or at the time
of beginning business, and on tbe first day
of January in oacli year thereafter, register
with the district collector, in such form as
the commissioner of t. ~es shall prescribe,a
true account of the name and residence of
each person, firm, or copper *ion engaged
or interested .. the business, with a state-
\t of the time for which, and the place
and manner in « hit .ire sai^e is to be con
ducted, and of all other facts going to as-
ceitiiin the amount of tax upon such busi
ness for iBe past or the future,according to
.ue provisions of this act. At the time of
'•b registry-, there shall be paid to the col-
iccic.r the pcc\fic tax ‘or the year, ending
on the next thirty-iirs^fDf December, and
iucli other tax as may he due upon sales or
receipts in such business, ai .he time of
such registry, as herein prov : ded ; and tho
e Hector shall give to the person making
i such registry^, copy thereof, with a receipt
l for t lie amount of tax then paid.
Sec. 3. Any person failing tp mak» <h{ 5
j registry, and to pay the tax wrquired by
j the preceding section _: cl, in addition to
I all other taxes upon is business imposed
I |, v (],j s ad, pay doueie tbe amount of tbe
malt liquors.shall bo deemed as a whole-
dealer under this act; hut, having
been registered as a wholesale dealer,such
person ir-v also sell, as aforesaid, as a re-
the flesh of cattle, hogs or sheep, shall
he deemed a butcher under this act; aud
any person whoso business it is to bake and ! ecutin
sell, or offer for sale bread, shall be deem
ed a baker under this act.
XX. Beddlers shall pay fifty dollars,
and two and a half per cent, on tbe gross
sales. -Any person, except persons enga
ged in peddling exclusively periodicals,
books, newspapers, published iii tho Con-
: federate States, Bibles, or religious tracts,
A II. I awubrokers shall pay (wo bin- v/ho sells, or offers to sell, at retail, goods,
dred doll. rs. Every person, whose lui.si- ■ wares, or other commodities, travelling
toss sr occupation it is to take or receive, with iria g#r,ds from pl.ace to place la U:u j
by lvn; of pledge, favor or exchange, any i street, or through different parts of the j
goods, wares or merchandise, gr any kind j country, shall he deemed a peddler under j per annum, and also the cost of running tho
‘of personal propeity whatever for the re- this act: Provided, That any peddler who | boat or vessel.
| j payment or security of money lent thereon, j sells, or offers to sell, dry goods, foreign or r IV. If the ine
i shall be deemed a pawnbroker under this 1 - 1 L — — - - f -~~ 1 —
the establishment and fixtures, if actually
rented, and not owned by- the person {Hos
tile business ; second, the- cost of
the labor actually- hired and paid for: thiid,
the actual cost of the raw materiel pur
chased and manufactured.
III. If the income be. derived from nav- I
igating enterprises, there shall be dedne- j
ted from tbe gross earnings, including tho
value of freigbts on goods shipped by- the. ;
person running tho vessel, the Lire of the
boat or vessel, if not owned by the person ,
running tbe same, or if owned l>y him a ■
• crt.-ouaDIc allowance for tiie wear andteffr [
of tbe same, not exceeding ten per cent,
additional l
all other fie
ruled fnt
adrninist
and any
gard to s
centum over and aAiove
llowances: And i>ro-
at t he assessor may
referees, 4fci£tpx payer
efore the referee, iu re-
_ mate, and any deduction
claimed, or any fact in reference thereto,
in such Tories the Secretary of the Treas
ury may piflfebc.
Sec- J o£jn .,*11 profits made by any-
person, partuerslap, or corporation during
the year eijrhtegn hundred and sixty-two,
by the purchase with in tl»© ConfnJcrare
IStates and sale.
income be derived by (he tax
1 domestic, by ot»6 or more original pieces or I payer from boat or shipbuilding, there ■ en C1 ° IDS * 8Ul
| packages at one time, and. to the same per- j shall be deducted from tb^rioss receipts of I j on e h’ 1 8 * a
Vlli. Distil lers shall pay two buudred ! son or persons as aforesaid, shall pay one bis occupation, including tho value of the
i (Jfcllars,- and also twenty- per centum on tho j hundred dollars, and two and a half per j ship when finished, if built for himself, the
gross amount of al : sales made. Every ; cent, on the gross sales ; and any person j cost of the lahrfr actually- hired aud paid by
I person or copartnership, who -distills or \ wiio peddles jewelry- shall paj- fifty dollars,
during the said year, of
any flour, corn, bacon, polk, oats, liay,
l ice, salt, iron, or the manufactures of iron,
sugar, molascs made of cane, butter, wool
en cloths, shoes, hoots, blankets, and cot-
tax of feu per centum, shall
i he levied and collected, to be paid on tbe
first day- of July next: Provided, That
cost Oi roe cauor actually mrcu auu pa.u oy , tliC . tax im P 08ed tbis s f ction 8ba11 “ ot
himself, and the prime cost of the mate- I a lT*y to purchases and sales made in the
. a • t . I i.no nnnren r\f fro rormlnt* mfail nncirrocc
lars, and also fifty cents per gallon on the
fiist ten gallons, and two dollars per gallon
on all spirits distilled beyond that quantity.
II. Brewers shall pay one hundred dol
lars, and two and a half per centum -on the
gross amount of sales made. Every per
son, who manufactures fermented liquois of
any name or description for sale from malt,
tvJiolly or in part, shall he deemed a brewer
under this act,
X. Hotels, inns, taverns, and eating
the business, without regard to place at
which the same is conducted. . •
XXI. Apothecaries shall pay fifty dol
lars, and two aud ajialf per centum on the
deducted from
rross amor
due course of the regular retail business,
and shall not continue beyond the present
^ar.
* Bee. II. Each fanner and planter in
rut of ' ‘be Confederate States, after reserving for
sales, the prime cost of the property sold,
including the cost of transportation, sala
ries of clerks actually paid, and the rent of
s amount ol sales made Every- person i buildings employed in the business, if hired
who keeps a shop or building where medi- \ an( i not owned by- himself.
AT. If the income be derived by tbe tax
payer from any- other occupation, profes
sion, employment or business, there shall
bg deducted from the gross amount of fees,
cines are compounded or prepared accor
ding to prescriptions of physicians,and sold,
shall be regarded as an apothecary under
this act.
XXir. Photographers shall pay- the sum
houses shall be classified and rated accor-1 of fift dollars, and two and a halfper cen
PonKfiiSfr Train.
Leave Atlanta at
Arrive Ht Chattanooga at
J,eav,- Aclantu
Arrivsat Chattanooga at
Arrouiuiotlnlicii l-r.-nrugcr
Leave Atlanta. -
Arrive at Kingston
Leave Kingston — -
Arrive at Atlanta
Tins Road connect 5 each way with the Rome
Branch Railroad at Kingston, the East 1 ec lies see
iV Georgia Railroad ai l)aIton, and the Nashviue
A CliattanoogaaKailroad at Chattanooga.
July 29, 1 Hied.
7 30 P. M.
4 f>7 A. M
4 oo A. M.
5 15 P. M.
Trnin.
. 2 40 P. M.
. G 57 P. M.
. 4 3(1 A M.
. b 45 A M.
specific taxes on such business, and a like
sum for every thirty- clays of such failure.
Sec. 4. Except -where herein otherwise
provided, thcr^sball be a separate registry
and tax for such business mentioned in the
fifth section of this act, and for each place
of,conducting the same, but no tax shall bo
required for; the mere storage of goods at a
place other than theyegistered places of bu
siness. Upon every change in the place
of conducting a registered business, there
shall be a new registry, but no additional
tax shall be required. Upon the death of
any person conducting a business register
ed and taxed as herein required, or upon
the transfer of the business to another, the
ding to the yearly rental, or if not rented,
according to tbe estimated value ot the
yearly rental of the house or propevty’oc-
eupied or intended to be occupied as a ho
tel, inn, tavern, or eating house, as follows,
to-wit : in cases where the actual ot inten
ded rent shall amount to tea tLouden'd dT
lars, or more, they shall ©oosTitute the first
class, and p«y an annual sum of five
d»cd dollars ; in cases where rent shall
be five thousand dcvlL.c*s, and less than ten
thousand doL*re, they shall constitute tbe
sccojjJ efiiss, and pay- an annual sum
tfirce hundred dollars ; and in cases where
said rent shall be two thousand five hundred
dollars, and less than five thousand dollars,
they shall constitute the third class, and
pay- an annual sum of two hundred dollars ;
in cases where said rent shall be one thou
sand dollars,* and less than two thousand
five hundred dollars, they shall constitute
the fourth class, arid pay an annua! sum of
one hundred dollars; and in cases where
| said rent shall bo less than one thousand
dollars, they shall constitute the filth class,
and pay- an annual sum -of thirty dollars.
Every place where food and lodgings, or
lodgings alone, are provided for and -furnish
ed travellers,sojourners or buai ders in \ iev
of payment thereof, the income or receipts
from which amount to five hundred dollars
‘ from tlrnt source, shall be regarded a hotel,
l inn, or tavern under this act.
I XI. That every place where food or
Arrangement
New
Change of Schedule, on ami after Monday 11/ft inst
sn
on ol
" 10 tf. business shall not he subjected to any addi- |' refreshments of any kind arc provided for
! tional tax, but there shall be anew registry ; cas;i . vl8 * tors °r sold for consumption
THE Subscribers are convey
ing ilieC.S. Mail from Jlil-
ledgeville via Sparta, Culver-
tcu and Powell-on to Doubleg^S
Weils,and would respectfully invite tbe a'.tenti
their friends and the travelling public, to their
aud complete arrangement tor travelling facilities
over this line.
SCHEDULE— LeaveMilledgeville after the arrtvo.
of trains from Columbus. Muccn and Savannah: Ar
rive in Sparta at <io’clock P. It. and at Double Wells
same evening.
Leave Double Wells aMcr the arrival of morniDg
trains from Augusta. Atlanta nr.d Athens; Arrive at
Sparta 11 o’clock, A. AI.; Arrive :st Milledgevi'.iesamr
evening.
With good ITacks, fine Stock and careful drivers,
we solicit aliberalpa'ronage.
MOORE & FORES.
■(Bar OOlcea—Milled geviUe Hotel Milled eerilh, C a
Edvenrds' House. Sparta.
Moore's Hotel, Double Wells,
July 11, 1859. 8 tf -
— — S—-
JOHN T. ZJOWDOII^,
ATTORNEY AT LAW
Vi VTNTON. G Jk.
Eatonton, Ga., Feb. 14,13C0. 3- tf.
50 Saw Cotton Gin for Sale.
ONE of WATSON'S best 50 Saw Cotton Gins,
is offered for sale. This Gin is new, and is equal
to my in use. Sold for no faultr^he present ow
ners having no use for it. Any planter wanting a
good Gin, can haves chance to get one at are-
daction on the regular price. Apply at this office
<io1N. Tift. or.T. H. Watson, at Albany
5
11 0 E S.
50
DOZ. HOES Just received at d frr sale
by WEIGHT & BROWN.
Feb 2d, 1 ST,3. tr -
iu the name of the person authorized by law |
to continue the business.
Sec. 5. That upon each trade, business
or occupation hereinafter named, tbe fol- |
lowing taxes shall be levied, and paid for I
the year, ending on the thirty-first of Dfi- !
cemhcr, eighteen hundred and sixty-three,
and for each and every year thereafter, (
viz. :
1. Bankers shall pay five hundred dol
lars. Every person shall be deemed a
banker within the meaning of this act who 1
keeps a place of business where credits are
opc-uedin favor of any person, firm, or«cor-
porAtion, by the deposit or collection of
money or currency, and by whom the same
or any part thereof'shall be paid out or re
mitted upon tbe draft, check or order of
such creditor , but uot to include any bank
legally authorized to issue notes as circu
lation, nor agents for the sale of merchan
dize for account of -producers or mauAifac-
turers.
II*. Auctioneers shall pay fifty dollars
and two and a halfper centum on the gross
amount of sales made: Provided, hotcccct,
That on all sales at auction of stock or se
curities for' money, the tax shall be one
fourth of one per ceutum ou the gross
amount of sales. Every person shall be
deemed an auctioneer, within the meaning
of this act, whose occupation it is to offer j
pioj ci ty for sale to the highest or best bid
der at public outcry. The tax upon the
auctioneers shall be deemed a tax upon the i
personal privilege, to he paid by each in- .
dividual engaged in the business, aud
wit Lout regard to the place at which the
DUN
t»
A DUN! A
T IIE undersigned request all ] ersoi;s indebted
to them to call and settle.
IIFRTY& BAI L.
Milledgeviile, Jan. 10th. 1302. 34 t*
lAM'L D. 1RV1S.
GREENLEE BUTLER
IRVIN & BUTLER,
ATTORNEYS AT LAW,
ALU ANY.
PRACTICE in tbe
Georgia.
Snut!
ie Superior CourtR of tbe Snut
Western Circuit,—in Terrell, Randolph, and Ear
ly counties, in the I’ataula Circuit,—in Worth and Ma-
■ 'ft Counties, in the Macon Circuit, in the United
States Circuit Court at Savannah.—and by special
*on!rn'’t,iu any County in Southtrn Georgia.
January 1st* 1860. 34 tf.
E.THE RIDGE 80 SON,
Uaoiois, Commission and Forwarding
L i?s&,
SAVANNAH, GA.
w - D. ETHERIDGE. W. D. ETHERIDGE, Jr
July 15th, 1350. 8jtf
Plantation for Sale. *
1 OFFER for sale a well improved Plantation
within three miles of Milledgeviile, contaiu-
tug fourteen bnndred acres of land.
WILLIAM A. JARh’ATT.
F«b. 4, 1PR*. 3!) mtf.
therein, and every boarding house in which
there shall be six boarders or more, shall
be deemed an eating house under this act.
XII. Brokers shall pay two hundred
dollars. Any person, whoso business it is
to purchase apd sell stocks, coined money,
bank notes, or other securities, for them
selves or others, or who deal in exchanges
relating to money, shall he deemed a bro
ker under this act.
XIII. Commercial brokers or commis
sion merchants shall pay two hundred dol
lars, an i two and a halfper centum upon
all sales made. Any person or firm, ex
cept one registered as a wholesale dealer or
banker, whose business it is, the agent of
others, to purchase or sell goods, or seek
orders therefor in original or unbroken pack
ages, or produce consigned by others than
the producers, to manage business matters
for tine owners of vessels, or for the ship
pers or consigures of goods, nr whose bn i-
uess it is to purchase, rent, hire or sell real
estate or negroes, shall bo deemed a com
mercial broker or commission merchant un
der this act.
XIV. Tobacconists shall pay fifty dol
lars, and two and a halfper centum on
gross amount of sales. ‘Any person whose
business it is to sell, at retail, cigars, snuff,
or tobacco in any form, shall be deemed a
tobacconist under this act. But registered
wholesale and retail dealeis shall nnt be
taxed as tobacconists.
XV. Theatres shall pay five hundred
dollars and five per cent, on all receipts,
which tax shall be paid by the owner of
the building. Every edifice used for the
turn on the gross amount of sales made.
Any person or persons who mat** r -
photi graphs, ainbr.o^r''"* Daguerreotypes,
r :J,.,o on glass, metal, paper, or other
material, by the action of light, shall be re
garded a photographer under this act.
XArill. Lawyers actually engaged in
practice shall pay* 50 dollars. Every per
son whose business it is, for fee or reward,
to prosecute or defend causes in any court
of record or other judicial tribunal of the
Confederate States, or of any State,orgivo
f j advice in relation to causes or matters pen
ding therein, shall be deemed to be a law
yer within l lie meaning cf this act.
XXIV. 1'bysicians, surgeons and den
tists actually engaged in practice shall pay
fitty dollars. Every person whose busi
ness it is, for fee or reward, to prescribe,or
perform surgical operations for tbe cure of
any bodily disease or ailing, shall be deem
ed a physician, surgeon or dentist witbiu
the meauig of ibis act, as the case may be;
and the provisions of paragraph number
twenty-one shall-uot extend to physicians
who keep on band medicine solely for the
purpose of making up their own prescrip
tions for their own patients. The tax up :
on lawyers, physicians, surgeons and den
tists shall be deemed a tax upon the person
al privilege, to be paid by each individual
in the business, and without regard to the
place at which the same is conducted : Pro
vided, That the provisions of this act shall
not apply to physicians and surgeons ex
clusively engaged in the Confederate ser
vice.
XXV. Confectioners shall pay fifty dol
lars and two and a halfper centum on the
gross amount of sales. Every person who
sells at retail confectionery, sweetmeats,
comfits, or other confects, in any building,
shall be regarded as a confectioner under
this act.
Bee. G. And every person registered
and taxed upon tbe gross amount of sales
as aforesaid shall be required, on the fUst
day of July, eighteen hundred and sixty-
three, to make a list or return to the asses
sor of the district of the gros3 amount of
such sales as aforesaid, to-wit: From the
passage of this act to tbe thirteenth day of
June, eighteen hundred aud sixty-three,in-
clfisive, and at the end of every three
months, or within ten days thereafter, after
tho said "first day of July, eighteen hun
dred and sixty-tbree, make a list or return
to the (collector) assessor of the district, of
tho gross amount of such sales made as
aforesaid, with the amount of tax which
has accrued, or should accrue thereon,
which list shall have annexed thereto a
declaration, under oath or affirmation in
form or manner as may' be prescribed by
tho commissioner of taxes, that the same is
true and correct, and shall at the same time
as aforesaid, pay to the collector the amount
of tax thereupon as aforesaid,and in default
his own use fifty.bushels of sweet potatoes
and fifty* bushels of Irish potatoes, one
hundred bushels of corn, or fifty bushels of
the wheat produced in the present year,
shall pay and deliver to the Confed
erate government, of the products of
| the present year, one-tenth of the wheat,
i corn, oats, rye, buckwheat or ifce,
and of the
is conducted. Xo tax shall he re- ! purpose of dramatic representations, plays,
quired upon auction sales made for dealers
in a business registered and at tlieir places
of business, or upon official sales at auction,
made hv judicial or executive officers, or
bv personal representatives, guardians or
committees.
111. Wholesale dealers in liquor's of any
and every description, including distilled
spirits, fermented liquors, wines of all
kinds, shall pay tw*o hundred dollars, and
five per centum on the gross amount of
ta les made. Every,person, other than the
distiller or brewer, who shall sell or offer for
sale, any such liquors or wines, in quanti
ties of more than three gallons at one time,
to the same purchaser, shall be regarded as
a wholesale dealer in liquors within the
meaning of tLis act. All peisons, who shall
sell, or offer for sale, any such liquors or
wines, iu quantities less than threegallons
at one time to the same person
shall be rc-
20
Spool Cotton,
DOZ. Coat's Spool Cotton for Sale by
WEIGHT C BROWN.
F*b. Si, 1 m. 37 tf-
garded as a retail'dealer in liquors.
JV. Retail dealers in liquor, including
distilled spirits,fermented liquors and wines
of every description, shall pay one hun
dred dollars and ten per centum on the
gross amount of ail sales ma e -
V. Retail dealers shall pay fifty dollars
and two and a half per centum on the gross
amount of sales made. Fyery person
whose business or occupation 1 is o se
offer to sell groceries or any goods, wares,
merchandise or other things o oreigno
domestic production, in less quantities than
a whole original piece or package at on
compensation, profits, carriings, or comm)-
sions, the salari^ 0 ■ vC „* K '* 1 actually p»i‘l>
.i,e rent of the office or other building
used in the business, if hired and not owa-
ed by himself, the cost of labor actually
paid and not owned by’ himself, and tiie
cost of material oilier than machinery pur
chased for the use.cf his business, or to lie
converted into some other form in the
course of his business; and" in case of mutu
al insurance companies, the amount of loss
es paid by them during the year. The in
come derived from ail other sources shall
be subject to no deduction whatever. Nor
shall foreigners be subject to a tax from
any* other income than that derived from
property owned, or occupations or employ
ments pursued by them w ithin the Con
federate States, aiid iu estimating income
there shall bo included tbe value of the es
timated annual rental of all dwellings,
houses, buildings or building lots in cities,
towns, or villages, occupied by’ tiie owners,
or ow’iied and not occupied or hired, and
the value of the estimated annual biro of
all slaves not engaged oil plantations or
farms, and not employed in some business
or occnpaiions the profits of which are tax-
ed-as income under this act. When the in
come shall be thus ascertained, all of those
which do not exceed five hundred dollars
per annum shall be exempt from taxation.
On all incomes received during the year
overlive hundred dollars and not exceed
ing fifteen hundred dollars, a tax of five per
cent, shall be paid ; on all incomes over fif
teen hundred dollars, five percent, shall be
paid on tbe first fifteen hundred dollars,and
ten per cent, on the excess ; on all incomes
ot or over three thousand dollars, and less
than five thousand dollars, a tax often per
cent, shall be paid ; on all incomes of or
over five thousand do lars, and less than
ten thousand dollars, a tax of twelve and a
halfper cent, shall Le paid ; and on all in
comes of or over ten thousand dollars, a
tax of fifteen per cent, shall be paid. All
joint stock companies and corporations
shall reserve ouc-teiitli of the annual earn
ings, set apart for dividend and reserved
fund, to be paid to the collector of the
Confederate tax, and the dividend then
paid to the stockholder shall not he estima
ted as a pait of his incomes for the purpos
es of this act. All persons shall give in nn
estimate of their income and profits derived
from any other source whatever, anil in do
ing so shall first state tho gross amount of
their receipts as individuals or members of
a firm or partnership, and, also, state par
ticularly each item for which a deduction
is to he made and the amount to ho dcduc-.
ted for it : Prodded, That the incomes and
profits upon which the above taxis to Le
imposed shall uot be deemed (o include the
products of laud which are taxed in kind,
as hereinafter described : Provided further,
That in case the annual earnings of said
joint stock companies and corporations set
apart as aforesaid, shall give a profit of
sweet and Irish Dot®**
cured L-j- ••“ a tedder; also one-tenth of
; the sugar molasses made of canc, cottoq,
i wool and tobacco ; the rotton ginned and
; packed in some secure manner, and to
bacco shipped and packed in boxes, to be
delivered- by him on or before the first day
; of March' in the next year. Each farmer
! or planter, after reserving twenty bushels
of peas and beans, but not more than twen
ty bushels of both, for his own use, shall
deliver, to the Confederate government, for
its use, one tenth of the peas*, beans and
ground peas produced and gathered by
him during the present year. As soon as
the aforesaid crops are made ready for
marker, the tax assessor, in case of dis
agreement between him and the tax pay
er, shall proceed to estimate tlic same in
the following manner: The assessor and
the tax payer shall each select a disinter
ested freeholder from the vicinage, who
may call in another in case of a difference
of opinion, to settle tho matter in dispute ;
or it the tax payer neglects or refuses to se
lect one such freeholder, the said assessor
■..hall seit’ei two, who shall proceed to as
sess the crops as ferfein provided. They
shall ascertain theamount of the crops eith
er by actual measurment or by comparing
tbe contents of the rooms or houses in
which they are held, when a correct com
putation is practicable by such a method,
and the appraisers shall then estimate,
under oath, the quantity and quality of
said crops, including what may have been
sold, or consumed by the producer prior to
said estimate, whether gathered or not,
and the value of the jjortion thereof to
which the government is entitled, and
shall give a written statement of this esti
mate to the said collector, and a copy of
the same to the pfoducer. The said
producer shall be required to deliver
the wheat, corn, oats, rye, barley,
buckwheat, rice, peas, beans cured hay
and fodder, sugar, 'n •’asses of cane,
wool and tobacco, thus to be paid as
a tax in kind in such form and ordinary
marketable condition as may bo usual in
the section in w hich they are to be deliv
ered and the cotton in such manner as
lierinbefore provided, within two-months
from (lie time they have been estimated
as aforesaid, at some depot not more than
eight miles from the place of production,
and if not delivered by that time, iu such
order, he shall be liable to pay fifty per
cent, more than the estimated value of the
portion aforesaid, to be collected by the
tax collector as herein after prescribed.—
Provided, That government shall bo
bound to furnish to the producer sacks for
tho delivery of such articles of grain as
require to be put in sacks for transporta
tion, and shall allow to the producer of
rnolaastes the cost of the barrels containing
tho same. Tbe said estimate shall be
conclusive evidence of the amount in mon
part of jaid rent in kind shall be paid in
kind by the tenant to the government afl
and for the tax of the lessor on said rent
aud the receipt of the government officers
releases lessor from all obligation to
include said rent in kind in his statement
of his vent to the tenth from so much of his
rent to the lessor,
Sec- 12. 'I hat every farmer, planter*
or grazier shall exhibit to tbe assessor, on
or about the 1st of March eighteen hun
dred and sixty-four, an account of all the
hogs he may have slaughtered since the
passage of this act and before that time;
after the delivery of this estimate to the
post quartermaster hercinaftdf* mentioned
by the asscsor, tho said farmer, planter or
grazier, shall deliver an equivalent for one
tolth of the same in cured bacon, at the
rajBof sixty pounds of bacon to the one
hutf^red wright ofpork. That on the first
of Nfrember next and each year thereaf
ter, An estimate shall be made, as berein-
betor^ provided, of the value of all neat
cattle, horses, mules, not used in cultiva
tion, and asses owned by each person in
the Confederate States, and upon such
value the said owners shall be taxed one
per cent, to be paid ou or before tho first
day of January next ensuing. If the
grazier, or planter, or farmer shall havo
sold beeves since the passage of this act
and the prior to the first day of November
tho gross proceeds of such sales shall be
estimated and taxed as income, after de
ducting therefrom the money actually paid
for such beeves, if they have been actu
ally purchased, and the value of the corn
consumed by them. The estimate of these
items shall bo made in case of disagree
ment between the assessor aud tax payer
as herein prescribed in other cases of in
come tax; and on each succeeding first
day of November, the beeves sold during
the preceding twelve months shall be
estimated and taxed in tho same man
ner.
Sec. 13. That tho Secretary of War
shall divide the service of the quartermas
ter’s department into two branches, one,
herein demonstrated post quartermasters,
for the collection of the articles paid for
taxes in kind, and the other for distribn-
tion to the proper points for supplying the
army, and for diliveiing cotton and to
bacco to the agents of the Secretary of the
Treasury. The tax assoesor shall trans
fer the estimat® articles due from each
ppmou, Dy way of a tax in kind, to the
duly authorized post quartermaster, taking
from the said quartermaster a receipt
which shall be filed as a voucher with the
chief colector in settling his account, and a
copy of this receipt shall be furnished by
the chief collector to the auditor settling
the post quartermaster’s account as a
charge against him. The post quarter
master receiving the estimate, shall collect
from tho tax payer the articles which it
specifies, and which lie is bound to pay
and deliver as a tax to the Confederate
government. The post quartermaster
shall be liable for the safe custody of tho
articles placed in his care, and shall ac
count for the same by showing that, after
proper deductions from unavoidable loss,
the residue has been delivered to the dis
tributing agents as evidenced by their
receipts. '1 he said post quartermaster
shall, also, state tho accounts of tho
quaricrmaster’s receiving from him tho
articles delivered in payment of taxes in
kind at liis depot, aud make a monthly
report of the same to such officer as the
Secretary of War may designate: Prbvi-
ded, That in case the post quartermaster
snail be unable to collect tbe tax in kind
specified in the esttimnte delivered to him
as aforesaid, he shall deliver to the district
tax collector said estimate as a basis for
the distress w-arrant authorized to be issu
ed, and take a receipt therefor, and for
ward the same to the chief tax collector
as a credit in the statement of the accounts
of said post quartermaster : Provided,
That any partial payment ot said tax in
kind shall be endorsed on said estimate
before delivering the same to the district
tax collector as affoiesaid and the receipt
given to him therefor by the district tax
collector shall specify said partial pay
ment. When the articles thus collected
through the payment of taxes in kind have
been received at the depot as aforesaid,
they shall be distributed to the agents of
the Secretary of tho Treasury, if they
consist of cotton, wool or tobacco, or if
they be suitable for forage or subsistence
to such places aud iu such manner as the
Secretary of War may prescribe Should,
the Secretary’ of War find that some of
the agricultural produce thus paid iu and
suitable for forage and substance has been
or will he deposited in places where it
cannot be had directly or indirectly for
these purposes, lie shall cause the same to
be sold, in such tnauner as he mny pre
scribe and the proceeds of such shall be paid
iuto the Treasury of the Confederate
States. Should, how*cver, the Secretary
of War notify the Secretary of the Treas
ury that it would be impracticable for him
to collect or use the articles taxed in kind,
or any of them, to he received in certain
districts or localities, then the Secretary
of the Treasury shall proceed to collect in
said districts or localities the money value
of said articles specified iu said estimate
and not required iu kind, and said money
ev, of tax due by the producer to the gov-1 value shall be due on tin first day of Jan-
* . l iL . ..ll a • 1 I .. n in o o nli ami Pfpfv rP9P Ann nA
Hereof shall pay a penalty in double the more than ten and less Ilian twenty per
amount of the tax. j cent, upon tlieir capital stock paid in, onc-
-cc. 7. That upon the salaries of all sal- eighth of said sum so set apartpmall be paid
as a tax to the collector aforeqpid, and in
case said sum so set apart shall give a protit
of more than twenty per cent, on their cap-
aried persons serving in any capacity what
ever, except upon the salaries of persons in
the military or naval service, there shall
b - - -
centum on the grotis amount ot such salary
when not exceeding fifteen hundred dol
lars, and two per centum upon an excess ; the first day ot January ensuin
over that amount, to he levied and and col- j
lccted at the end of each j*ear, in the man- |
ner prescribed for other taxes enumerated
in this act: Provided,. That no taxes shall
o levied and collected a tax of one per ! i»al stock paid in, one-sixth thereof shall be
entum ou the grefes amount of such salary, j reserved and paid as aforesaid. The tax
levied in this section shall be collected on
See. 9. That if the. assessor shall be
i dissatisfied with the statement or estimate
of income and profits derived from any
source v-hetlier, other than produ
or performances, aud not including hall
rented or used occasionally for concerts or
theatrical representations, shall be regard
ed as a theatre under this act. Each circus
shall pay one hundred dollars, and a tax
of ten dollars for each exhibition, which
tax shall be paid by the man. ger thereof.
Every building, tent or space, or area,
where feats of horsemanship or acrobatic
sports are exhibited shall be regarded as a ] exceeding one thousand dollars per annum, j {,y said tax payer/ho shall select one
circus under this act. Jugglers and other j or at a like rate for another period of time, | disenterested citizen of flic vicinage as a
referee, and the tax payers shall select
another, and the two thus selected shall
call in a fliird, who shall Investigate and
determine the facts in reference to said
be imposed by virtue of this act on the sal- j Lind, which the tax payer is required to
ary of any person receiving a salary not render, or with any deduction claimed
persons exhi liiing shows shall pay fifty j longer or shorter
dollars. Every person who performs by | Sec. S.Tli. , ittlieSecretaryoftbc r i f reas-
sligbt of hand shall be regarded as a juggler | urv s ball cause t6 be assessed and aseer-
undcr this act: Provided<that no registry
made in one State shall be held to author
ize exhibitions in another Stale ; and but
one registry shall Le required under this
act to authorize exhibitions in any one
Stale. .. _ j
X\ I. Bowling adeys and Lihiard rooms have been engaged, aud from every invest-
shall pay forty dollars for er.cli alley or Li 1 -
Hard table registered, which tax shall be
paid by tbe owner tliefeof. Every place
or building where bowls are thrown or bil-
tained, on tbe first of January next, or as
soon thereafter as practicable, the income ! estimate and deductions, and fix the
anil profits derived by each person, joint ! amount of income and profits on which the
tax payer shall be assessed, and a certifi
cate signed by a majority of the referees,
shall be conclusive as to the amount
stock company and corporation from every
occupation,employment or business,wheth
er registered or not, in which they may
ment of labor, skill, property or money,
and the income and profits derived from
any source whatever, except salaries, du-
_ ( ring the calendar year preceding tbe said
liards played, and open to the public, with first day’ of January next, and the said in-
or without price, shall be regarded as a come and profits shall be ascertained, as-
bovvliDg alley or billiard room respectively sessed aud taxed in the manner hereinafter
under this act.
X"\ II. Livery stable keepers shall pay
prescribed.
I. If tlic income
be derived from the
a i i tf i ±. ai niv; iuuuuic uo uuuyuu irom me
fifty dollars. Any person whose occnpa- rent8 0 f houses, lands, tenements, manufac-
tion or business is to keep horses for hire or turi or m;ning establishments, fixtures
to let, shall be regarded as a liverv stable i ° v *n - *
keeper under this act. 7 | aud ^ a ^ b >nery, mills, springs of salt or oil,
v itmtn.tii. vi i -i , or veins ot coal, iron or other minerals,
XVIII- Cattle brokers shall, pay the tbere Bhall be deducted from the gross
shall be assessed : Jfrocidcd, r dbat it any
person shall fail or refuse to render the
statement or estimate aforesaid, or shall
fail or refuse to select a referee as afore
said, the assessor shall select three re
ferees, who shall fix tbe amount of iucome
and profits on which the tax payer shall
be assessed from the best evidence they
can obtain, and a certificate signed by a
majority of said referees shall be conclu
sive on the tax payer: And provided fur-
ther, That in any case submitted to re
ferees, if they or a majority of them shall
find and certify that the statement or
eminent, and the collector is hereby au
thorized to proceed to collect the same
by issuing a warrant of distress from his
signature, in tho nature of a writ of fieri
f itviets, and by virtue of the same to seize
and sell the personal property on the
premises of the tax payer or elsewhere,
belonging to him, or so much thereof as
may be necessary for the purpose of pay
ing the tax, and the additional fifty per
cent, aforesaid, and costs; and said sale
shall be made in tho manner and form aDd
after the notice required by the several
States for judicial sales of personal prop
erty, and the said warrant of disiress may
bo executed by the tax collector or an>
deputy by his appointed for that purpose,
and the deputy executing the warrant
shall be entitled to the same fees as arc
allowcdjiu the respective States to sheriffs
executing writs of fieri facias, said fees to
be paid as costs by the tax payer; Pro
vided, That in all cases where the assessor
aud the tax payer agree on the assessment
of tbe value of the portion thereof to which
the government is entitled, no other assess
ment shall be necessary ; but the estimate
agreed on shall be reduced to writing and
,J h, signed by the assessor and tax payer, and
income and profits on which the.tax payer phavc the same force and effect as the ass
essment and estimate of disinterested free
holders hereinbefore mentioned ; and two
copies of such assessment and estimate
thus agreed on and sigued as aforesaid
shall be made, and one delivered to the
producer and the other to tho collector : —
And provided further, That the assessor is
hereby authorized to administer oath to
the tax payers and to witness in regard to
any item of the estimate herein required
,wr
to be made : And provided farther, When
agricultural produce in kind is paid taxes,
if payment be made by a tenant who is
bound to pay his rent in kind the tenth
uary in each and every year and b®
collected as soon thereafter as practica
ble.
Sec. 14. That the estimate of incomes
and profits, other than those payable in
kind, and the statements or hills for the
amount of the specific tax on occupations,
employments, business and professions,
and of taxes on gross sales shall bo de
livered by the assessor to the collector of
the district, who shall give him a receipt
for th£ same, and the said assessor shall
file receipt with the chief tax collector of
the State, and tho collector of the district,
Golding said estimates, statements or bills,
shall proceed to collect the same from the
tax payer. The money thus collected
shall be paid to the chief tax collector of
the State accompanied by the estimates,
statements or bills aforesaid, delivered by
assessor to the district collector as afore
said.
Sec. 15. That every person who, as
trustee, guardian, tutor, curator or com
mittee, executor or committee, executor
or administrator, or as agent, attorney in
fact, or factor, of any person or persons,
whether residing iu the Confederate States
or not, and every receiver in chancery,
clerk, register, or other officer of any
court,' shall be answerable for doing all
such acts, matters and things as shall be
required to be done in order to the assess
ment of the money, property, products,
aud income under their contiol and the
payment of the taxes thereon, and shall
be indemnified against all and every per
son for all payments on accounts of the
taxes herein specified, and shall be respon
sible for all taxes due from the estates,
income money, or property in their pos
session or under their control.
Sec. 16. The income and moneys of
hospitals, asylums, churches, schools, and
