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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