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BOtGHTOA, MSBET & BARNES,
Publishers and Proprietors.
[;or«nro»,
jo*
(I. .VISBK'I'.
| Editors. *
£!jc Coitfcbcnttc Slnioft
f t j,t/bh':. , n'ti Weekly, in Milledgeville, Ga.,
(' •rttfr of Hancock and Wilkinson Sis
(opposite Gou(t House.)
At $4 a year in Advance.
©I'It NErf TCK.tIN.
On a» 1 allur June 1st, 1S63, tlie Terms of Sub-
gcrqitiou to tlie tjuiifedente Union, nre Fol k Doi.-
tiiis; iuv.iriiny in advance. All indebtedness ful
pub-eriptiou to Ibis paper, previous to June 1st, 1863,
i.- at tbe rate of Three Dinara per year.
ADVERTISING.
$301
Trassiekt—One dollar and fifty cents per square
of ten lines,'for the first insertion, and seventy-five
cents for each i-ubsequent insertion.
Lributes of respect, Kesolutions by Societies, (Olrit-
uanes exceeding six lines.) Nominations for ofiiee,
(tetmanieations or Editorial notices for individual
benefit, charged us transient advertising.
Lf. ivt-—rotations for letters of administra
tion by Administrators, Executors, (JimrJi-
ans, evu
Aiqdieal ion fur Dismission from Administrator
Application for Dismission from Guardianship,
Application for leave to sell Land or Negroes,
Nonce todebtors and creditors.-
.Side ■ of personal or perishable property, (per
square of ten lines
Sales of Land or Negroes, (per square of ten
Each Sheriff’s Levy, of ten lines or less
Each Mortgage sale, of ten lines or less
All advertisements by Sheriff's exceeding ten
lines to be charged in proportion
Foreclosure of Mortgage and other Monthly
advertisements, per square of ten lines....
Establishing lust papers, per .-riuare ol ten lines,
For a man auvertisii g Ins wife (in advance,)
6 0(1
4 00
5 (Hi
4 00
2 00
5 00
a oo
6 00
1 50
8 00
iu oo
ONFEDERATE UNION.
made in one State shall be held tc au
thorize exhibitions in -another State ;
and but one registry shall be required
under this act to authorize exhibition*
in any one State.
XVI. Bowling alleys and billiard
rooms shall pay forty dollars for each
VOLUME XXXIV.]
MILLEDGEVILLE, GEORGIA, TUESDAY, AU GUST 4, !8«3.
[NUMBER II
The A«-null upon Fm t Wagner.
From a spirited account by the. Charles
ton Courier of yesterday, tve extract the
followiner :
An assault had been apprehended all
day. The enemy had hoped by this ter
rible fire not only to deotroy our battery!
hut to demoralize oar troops. ]n both |
they failed.
As the shades of night began to fall the
bombardment measurably relaxed. G(
eral Talifcrro, one of ‘Stonewall Jacksoi
LEGAL advertisements.
Sulcs of Laud and Negroes, by Administrators. /’ \-
ei^lWVV in GiSardiaus, are required Uy law tube held
on the first Tuesday ill the mouth; between the hours of
Id in the loreuoon and three in the afternoon, at tl.e
Courthouse iu thecouiity m which he property is sit
uated.
Notice of thesesalea must be given in a publicga-
zettsdd days previous to the day ofsale.
Notices fortlie sale of personal property must begiv-
en in like manner 10 Jays previous to sule day.
Noticesto the debtors and creditorsof an estatemust
al-o be published 10 days.
Notice that application will be made to the Courtof
'Ordinary tor leave to sell Land or Negroes, must bc-
publislit-d for two months.
Cita'iom fold'dters o ' Administration Guardianship,
A"., must be published 30 days—for dismission from
Administration, monthly sir month*—for dismission
train Guardianship, 10 days.
Ituios for foreclosure of Mortgage most be published
si inthii/ forfour months—for establishing lost papers,
for lhr full space of three months—for compelling titles
from Executors or administrators, where bond has been
given by tho deceased, the full space of three
months.
Publications will always be continued according to
these, theiegalreqairements, unless otherwise ordered
To Advertisers.
Persons sending advertisements to this
paper, will observe tlie following rules :
All notices must be accompanied with
the cash, cNeept from persons with whom
we have contracts. 15 cents a line, for
the first insertion, and 7.1 cents a line for
every subsequent insertion is our charge.
Count nine written words to a line and
every person can tell just what amount
of money to send. Obituaries, Editorial
Notices,. Nominations for office, and all
communications for individual benefit, are
charged as advertisements. Legal adver
tisements are, charged according to the
rates under the lieaduf this paper, on the
first pag<^»
A NEW DAILY IN MACON.
On the SECOND MONDAY ofFJEB-
IIl'ARY, inst., the undersigned will com
mence the publication of a new Daily Pa
per in Macon under the title of
The Daily Confederate.
52P.MS:
1 i.r one year, Cagli in advance,— .$10 00
“ six months,•“ “ 5 00
“ three “ “ # .... 3 00
“ one month, “ “ .... 1 00
Advertisements inserted on the most lib
eral terms, payable in advance.
From an experience of a quarter of a
century in the business ot Journalism, the
Editor feels confident in being able, to fur-
nMi to the reading public such a paper as
v. ill be acceptable. Ti e latest intelligence,
1a i11all and telegraph, will be given, and
im effort will be spared tcT deserve a lib-
eral patronage.
i lever, copies of the Daily will be
rent for $100, or one copy, gratis, to ev
ery agent who will procure Ten cash sub
scribers at above rates. Business men of
Macon wishing to advertise, will please
semi in their favors during the present
week, to the office, next door below Ross
iV Coleman’s Cotton Avenue, up-stairs.
£ V No name entered without the cash,
and no paper continued longer than the
same is paid for.
L. F. W. ANDREWS.
Macon, Feb. 2d, 1SG3.
COTTON CARDS,
WOOL CARDS,
COFFEE, &C„ AC.
1 DA FAIR Whitemore’sCotton Cards num
L\lv/ ber tens.
100 PAIR Wool Cards number 8.
500 lbs. COFFEE.
50 dozen Shoe Blacking.
5 Cases Cognac Ilrandy-
lUO Gross Pearl Slii^JJuttors.
SUMMER CLOTHING.
Received and for sale by
J. GANS & CO.
Milledgeville, May 2G, 1863. I
rilWQ MON'UIS after date application will be
A made to tho Court of Ordinary of Berrien
county, for leave to still tho land belonging to the
estate of George Paulk, deceased-
GEORGE PAULK, Adm r.
Irwinville, June 19, 1863. 8 9t.
NOTICE.
OFFICE ATLANTIC & GULF It. R. CO., I
Savannah, July, 3d, 1863. S
0j=»The stock .of tho Savannah, Albany
Cult and Atlantic it Gulf Railroad Com
panies having been consolidated in accordance
v th an Act of the General Assembly, assented to
-Ipr:: lFqli, 1863, incorporating said Companies
finder the name of the ATLANTIC & GULF
RAIL ROAD COMPANY, notice is hereby given
butt in cunsequence of said consolidation, and to
equalize the common stock, $3,41 per share will
|l " paid on andaafter the 1st August next to the
j'islihu'ders of tlib Savannah, Albany it Gulf It.
« Co., and $2,25 per share to tho Stockholders
uf the Atlantic & Gulf R. R. Co.
„ The Stockholders of th« Savannah, Albany &
r ’Ulf It. R. Co., arc requested to present their
"crip to be exchanged for scrip of the new Compa
ny at the time of calling for tlie amount due.
Ail claims against either ot the former Compa-
n'es will he settled by the Atlantic & Gulf It. It-
Co.
July 0|_
JOHN SCREVEN,
<J4(. President.
B .Administratrix Sale.
V virtue of an order of the Court of Ordinary
of J laid win county, will be sold at the Court
ffiiuse door, in Milledgeville, on the first Tuesday
111 September next, a Negro boy (Levi) about 14
• Vb *rz of a »e. Sold as the property of B. F . 1 al-
®*f. deceased, for the benefit of creditors.
MARY A. PALMER, Admr x.
Jn, y 14,1863. Paid f 5 b w »-
cn-
Jackson’s
veterans' now promptly ordered every
roan to the parapet, and they were hardly
in their place before word was received
that the columns of the enemy "were ad
vancing to the attack.
Cooped up as our troops bad been all
day, and breathing the impure air of a
crowded bombproof, *thc summons met
with a cheerful response/and they q^jick-
y repaied to. their rcspoiftve positions.—
The liAcs outlie Federal^jj^everal hundred
yards distant, could now " be deserjid. ad
vancing through the gloom, -T*cari^ to
wards th,e beach, as if to make an attack
on that side of Battery Wagner. It was
about a quarter*<o S o’clock.
Five minutes more and the column was
plainly in sight, appearing, according to
the statement given the writer, to be seven
lines deep.
Our batteries remained silent until the
enemy reached the vicinity of our rifle
pits, when grape and canister was thrown
into their ranks with fearful precision and
execution. Checked for an instant only,
they closed up the ragged gaps in tli®ir
lines and moved steadily ou until within
less than eighty yards.
Barely waiting the Federals to get with
in a destructive range, our infantry opened
their fusilade, and from a fringe of fiie
that lined the parapet, leaped forth a thou
sand messengers of death. Staggering
under the first shock, the first line seemed
for a moment checked, but pushed on by
those in the rear, the whole now commen
ced a charge at ‘double quick.’ Our men
could not charge back, and they gave a
Southern yell in response to the Yankee
cheer, and awaited the attack. On thej’
came over the sand hills, tripping and
stumbling in the huge pits their own shells
bad dug, till they reached the ditch of the
battery ; then it was but a moments’ work
for those who survived our terrible fire of
musketry, to clamber up the sloping sides
of the fortification, and attempt to effect a
lodgement. But the men who met them
on the parapet were as desperate as them
selves, and the contest that ensued was
brief and bloody. The antagonists were
breast to breast, the Southern rifles and
Southern bayonets made short work of'
human life. We could stop to take no
prisoners then. The parapet was. lined
with dead bodies, white and black, and
every second was adding to the number.—
It was one of those recauuters in which
one side or the other must quickly yield
or fly.. The enemy took their choice.
In less than five minutes probably, the
j first line had been shot, bayonetted, or
were in full retreat—rolling into the ditch
or dragging their bloody bodies through
the satid bills on their hands and knees.—
But another line came, and anolher and
another, each reinforcing its predecessor,
until the battle waxed hot, fierce and
bloody. Finally, however, the whole
were driven back, either into the broad,
trench at the base of the battery, out of
reach of our guns, or scampering out of
view in the daikness of the night.
There was now a comparative lull in
the firing, hut in fifteen or twenty minutes,
as the writer has been informed, a second
column of Federals filed down on the
beach towards flic left of the Fort in
much the same manner as that } ursued
by the first. These repeated the experi
ment that had just before terminated so
disastrously to their companies, and with
a bravery that was worthy a better cause
dashed upon the work. The first assault
failed utterly, but with the reinforcements
that joined the defeated party they eamo
again with such strength and impetuosity
that between the extreme darkness of the
night, which had now enveloped the en
tire scene, the difficulty of distinguishing
friend and foe, and the confusion incident
to such an occasion, sonux two or three
hundred, as is estimated, effected a lodg-
lqent in the vicinity of the chambers oc
cupied by two of our guns. Others clam
bered to the top of the magdfeine and bomb
proof, while still others, as is said, clus
tered arond a Federal flag Hying on the
ramparts.
The last statement is not improbable ;
but the informant from whom many of the
foregoing facts are gathered, states that
the only colors flying from the parapet
were our own baitle and Confederate flags.
This position, the Federals held for cer
tainly upwards of an hour. We were at
first comparatively ignorant of their
strength or exact location, but Gen. Tal
iaferro, with the cool courage for which
be is distinguished, made a close personal
reconuisance, and soon had measures per
fected for driving them from the work.—
In the present attitude of conflicting state
ments we shall not detail the manner in
which this was done, but do know that
both Major David Ramsey of the Charles
ton Battallion, was severely wounded, and
Capt. Ryon of the Irish Volunteers, killed
while leading a portion of their men ou
a charge against the obstinate enemy.—
In the melee which followed the final ar
rangements of tho General, of the most
prisoners were, captured whom we have in
hand. Many escaped over the sides of
the battery, but others preferred a volun
tary surrender to the risk of being shot in
Both the Federal land batteries and our
own—Sumter and Gregg—were firing at
intervals during the engagement, and dur
ing the retreat, the latter greatly facilita
ted the “change of base.”
The siege and sea coast guns found ex
ceed sixty, and the whole captured artil
lery is above two hundred pieces.
The stock of rebel ammunition, also,
proves to be surprisingly heavy.
The stock of military clothing is offici
ally invoiced at 85,000,000 in Confeder
ate money.
Of sugar, molasses and salt, there is a
large quantity. Sixty thousand pounds
of bacon was found in one place.
From the New York old Guard.
The Strength of Annies.—We have the
highest evidence, even divine authority,
lor believing that “the race is not always
to the swift, nor the battle to the strong*.”
But it is a' truth hard to be realized by
men who are swollen up with pride, and
driven on by the blazing fires of revenge.
Now, is it not time to think of these
things a little, and, measuring the events
of the past terrible year, take council of
History and our own experience, to sec
whither we may be drifting 'on this tide
of blood ? May it not fie possible that, in
the end, tvessliall have nothing to show for
all we have suffered, but the blood we [
AN ACT to Authorize tho Appointment
of a Register and an Additional Clerk -
and a Draughtsman for the Navy De
partment.
The Congress of the Confederate States
of America do enact, Thpigpie.Secretary
of the Navy be swtholdseu to Appoint a
Register at a galarjt^# one thousand eight
hundred dollars per annum ; a draughts
man at a salary of one thousand two hun
dred dollars per annum ; an aditional clerk
at a salary of one thousand two huudred
dollars per annum.
Approved April 4tb, 1SG3.
AN ACT for the Relief of the Brunsw ick
and Albany Railroad company.
Whereas, Tho Brunswick and Albany
railroad, in the State of Georgia, has been
run and used as a military necessity from
the month of September, eighteen hundred
and sixty-one to the preset.! time, and no
charge for the use of the said road has been
made by the proprietors thereof against
the Government: Therefore, to preserve
the said railroad from being broken up or
destroyed.
The Congress of the Confederate States
have shed and the debt we have 'amassed I 0 f America do enact, That the stock and
over our own heads ? May it not be pos
sible that we shall come at last to ack
nowledge the wisdom and patriotism of
the following Words of President Lincoln
in his inaugural address ?—«-
“Suppose you go to war, you cannot
fight always ; and when, after much loss
on both sides, and no gain on either, you
cease lighting, the identical question as
to terms of intercourse are.again upon
you.”
Has not our experience satified us that,
possibly, there may be something iu these
words worth our heeding ? Have we for
gotten how soon we were to end this hor
rible rebellion with the 75,000 men first
called into the field?
The way we are going on, we shall need
a new enlistment of 600,000 men every
four months to keep our army up to the
standard of its present effective force.—
Aud even then, if the policy and spirit
that now rule in Washington to the end
of the ‘present administration, we shall
have sent two millions more of our brave
men to die in battle in vain ; for the Union
will never ho saved while this war upon
the domestic institutions of the revolted
States continues. As long as we put our
trust in nothing else but the might of the
sword, wc shall fail.
Aud what now is the prospect for the
future ? Nothing but disaster and ruin.—
The programme is to exterminate the
white race in tho South, to plunder and
burn their towns and cities. Before Lin
coln’s ^term of office is up, he will sacri
fice the lives of a million more of the citi
zens of the North in pushing on this atro
cious work ; and even then he will ODly
have stepped knee-deep into the fathom
less ocean of blood which must be shed-
before the horrid crime could be accom
plished. There arc not tneji enough in
the North to carry out the Lincoln-Butler
scheme.
bonds of the Brunswick and Albany Rail
road Company returned, or which may be
returned to the Receiver at Savannah, as
property of alien enemies, and sequestered,
or which may be sequestered by decree of
the proper court, shall not he sold at pub
lic auction, nor otherwise disposed of du
ring the continuance of the war, but shall,
after the ratification of peace between the
Confederate States and the United States,
be appraised in the following manner : one
appraiser shall be appointed by the Judge
of the District Court of the Confederate
States for tho district of Georgia; another
shall be appointed by the Board of Direc
tors of said company, thg^two shall
appoint a third, aucMrtiejj/appraisement
shall be made under afttli and in writing,
and filed with the cleft of the said District
Court. When theqnid appraisement shall
be made, the said company shall have the
privilege of paying .within ninety days
thereafter to the Receiver at Savannah,
the amount of said appraised value; and
upon such payment,the possession and title
to the said stock and bonds shall vest in,
and he transferred to the said company :
Provided, however that by accepting tho
relief hereby granted, and upon payment
of the said appraised value, tho said com
pany shall be held and taken to have re
linquished all claim against the Confeder
ate States for compensation for tho use of
their said railroad.
Approved April Itfth 1S63.
[ RV AUTHORITY.]
ACTS AND RESOLUTIONS OF THE
CONGRESS OF THE CONFEDER
ATE STATES, PASSED AT THE
THIRD SESSION—1S63,
somewhere !
fol
ks-'
A Moan Iron# Lie out
The Philadelphia Inquirer lias the I
lowiug account oi the “situation at \ ic
burg, at the time of the surrender J What
becomes of the ‘last mule story in the
light of this Yankee aeount ?
Washington, July 14.—Advices from
Vicksburg to the evening of the Sth in
stant state that 27,000 rebel soldicis bad
been paroled up to that time.
Sixty-six thousand stand of small arms
had been found, mainly in good condition,
aud more were constantly being discover
ed. They were concealed iu caves, as
well as in all sorts of buildings.
AN ACT To Authorize the issue of Bends for
F’uqding Treasury Notes.
The Congress of the Confederate States of Amer
ica do enact. That the Secretary of the Tieasury
be and ha is hereby authorized to issue coupon
bonds and ceitificates of stock,-with interest, pay
able semi annually, at the yearly rate of eight per
cent, for such amount as maybe required in ex
change for all Treasury notes which are now
fundable in eight per ctnt, bonds, aud also to pay
for any subscription to the Fipfiucq lopn which
may remain unpaid aftet-AhiAlsting tlie one hun
dred million loan. f
Sec. 2. That the said/Secretary is also author
ized to issue coupon bonds and certificates of stock
with interest at the yearly l ate of seven per cent,
payable semi-anuully, for suijfumiount as tnuy be
required in exchange for all treasury notes which
are now fundable iu seven per cent, bonds.
Sec. 3. That all bonds issued under this act
shall be made redeemable at the'pleasure of the
Guvernuieut after the expiration ot five years from
their respective dates, but the faith of the Gov
ernment stmll he pledged to redeem the same at
the expiration of thirty years from such dates.
Sec. 4. That until the bonds authorized by this
act can be prepared,' the Secretary • may issue in
their stead certificates showing the right of tho
holder to demand bonds of like date and amount,
as soon as the same can be preput ed.
Approved F’eb’y 29th, 1863. *
JOINT RESOLUTION of thanks to
Major General J. Bankhead Magruder,
and officers and Men of his Command, at
Galveston Texas.
Resolved by the Congress of the Confed
erate States of America, That the intrepid
and gallant conduct of Major General J.
Bankhead Magruder, Col. Thomas Green,
Maj. Leon Smith and other officers, and
of the Texan Rangers and soldiers engaged
in the atfcacJs-.OJiXjtnd victory achieved
over, the4and Tlud naval forces of the ene
my at CaK’eston on the first of January,
1863, eminently entitle them to the thanks
of Congress aud the country.
2d. Resolved, That this brilliant achieve
ment, resulting, under the Providence of
God, iu the capture of the war steamer
“Harriet Lane,” and the defeat and ignom
inious flight of the hostile fleet from the
harbor, the re-capture of the city and the
raising of the blockade of the port of Gal
veston, signally evinces that superior force
may be overcome by skillful conception
‘and daring courage.
3d. Resolved, That the foregoing reso
lutions be communicated by the Secretary
of War to Major General Magruder, and
by him to his command.
AppfSved Feb’y 25th, 1SG3.
AN ACT To Provide for Refunding to the Stato
of Alabama the Amount Overpaid by said State
on Account of the war tax of Eighteen Hundred
and Sixty two.
Tlie Congress of the Confederate States of America
do enact, That the the Treasury shall
at aniMiscertaii
AN ACT to amend ‘an act for the Estab
lishment and Organization of a General
Staff for the army of the Confederate
States.” / j
The Congress of tWCoffSideg^fa^tatcs
of America do enact; Tha tF&om and after
the passage of thi/act, the rank, pay and
allowances atta/ned to the office of Quar
termaster Genial of the army of the Con
federate States, shall he those of a Briga
dier General in the Provisional army.
Approved March 20th 1S63.
have power to adj<ist aniJ’hscertniu the true amount
of tax due from tlii State of Alabama, under the
“act to authorize issues of Treasury notes, and
to provide a war tax for ttutix. jredcpmtion,” and I
the acts supplementary tlfjrctruand upon such
accounting, said Secretary of tlie Treasury shall
refund to the said State whatever sumdlbiy have
been overpaid by the authority thereof under said
Approved Feb’y. 29,1863'
AN ACT To Authorize the Commissioner
of Patents to Purchase books for the
Library of the Patent Office.
The Conggws of^»e40»5hfederatc States
of America Jn enact. That the Commis
sioner of Patents be and he is hereby au
thorised to expend from the Patent fund
an additional sum of five huudred dollars
in the purchase of necessary books for the
library’ of his office.
Approved April 16th, 1863.
JOINT RESOLUTION for the relief of
Capt. John F. Divine.
Whereas, Capt. John F. Divine, Assis
tant Quartermaster at Fort Macon, North
Carolina, immediately before the surren
der to the enemy of that post, destroyed
the sum of four thousand nine hundred and
forty dollars in Co^fAderatfej^/s, belong
ing to the Govcrn^neffK tiVpreTent the said
money from falling iiwo the hands of the
public enemy ; and, vjf.ereas, the Treasury
Department has no legal authority to give
credit for the notes so destroyed :
Resolved, therefore, by tlie Congress of;
the Confederate States of America, That
the Treasury Department give the said
Capt. John F. Divine credit for the said
sum of four thousand nipe hundred and
forty dollars in the settlement of his ac
counts.
Approved April TGth, 18G3.
AN ACT TO LAY TAXES FOR THE
COMMON DEFENSE AND CAR
RY ON THE GOVERNMENT OF
THE CONFEDERATE STATES.
The Congress of the Confederate
States- of America do enact, That
there shall be levied and collected up
on the value of all naval stores, salt,
wines and spirituous liquors, tobacco,
manufactured oi'unmauufactured, cot
ton, wool, flour, sugar, molasses,syrup,
rice, and other agricultural products,
held or owned on the first day of July
next, and not necessary for family con
sumption, for the unexpired portion of
the year eighteen hundred and sixty-
three, and of the growth or production
of any year preceding the year eigh
teen hundred and sixty-three, a tax of
eight per centum ; and on all moneys,
bank notes, or other currency on hand,
or on deposit on the first day of July
next, and on the value of all credits*)!!
which the interest has not been paid,
held or owned by any person, co-part
nership or corporation on the first day
of July next, and not employed in a
business,the income derivedfrom which
is taxed under the provisions of this
act, there shall be levied and collected
a tax of one per cent;: Provided, That
all moneys owned, held, or deposited
beyond the limits ‘of the Confederate
States, shall be valued at the current
rate of exchange in Confederate Treas
ury notes, and the said tax shall be as
sessed on the first day of July next, or
as soon thereafter as may be practica
ble. and be collected on the first day of
October next, or as soon thereafter as
may be practicable.
Sec. 2. Every person engaged or in
tending to engage in any business nam-
ed*in the fifth section of this act,'shall,
within sixty days after the passage of
this act, or at the time of Beginning
business, and on the first day of Janu
ary in each year thereafter, register
with the district collector,in such form
as the “‘•""jihi’f-nffr n f fy ™ shall pre
scribe, a true account of the name and
residence of each person, firm, or cor
poration engaged or interested in tlie
business, with* a statement of the time
for which, tfhd the place aiid manner in
which the same is to be conducted, and
of all other facts going to ascertain the
amount of tax upon such business for
the past or the future, according to the
provisions of this. act. At the time of
such registry, there shall be paid to the
collector the specific tax for the year,
ending on the next thirty-first of De
cember, and such other tax as may be
due upon sales or receipts in such busi
ness, at the time of such registry, as
herein provided ; and the collector shall
give to the person making such regis
try a copy threoi, with a receipt for
the amount of tax then paid.
Sec. 3. Any person failing to make
the registry,.and to pay tlie tax requir
ed by the precedwg section, shall, in
addition to all oilier^taxes upon his bu
siness imposed by this' act, pay double
the amount of the specific tax on such
business, and a like sum for every thir
ty days of such failure.
Sec, 4. Except where herein other
wise provided,’there shall be a sepa
rate registry and tax for each business
mentioned in the fifth section of this
act, and for each place of conducting
the same, but no tax shall be required
for the mere storage of goods at a place
other than the registered place of bu
siness. Upon every change in the
place of conducting a registered busi
ness, there shall be a new registry, but
no additional tax shall be required
Upon the death of any person conduc
ting a business registered and taxed as
herein required, or upon the transfer of
the business to another, the business
shali not be subjected to any addition
al tax, but there shall be a new regis
try in the name of the person authori
zed by law’ to continue the business.
Sec.* 5. That upon each trade, busi
ness or occupation named,
the following taxes shall be levied and
paid for the year, ending on the thirty-
first of December,eighteen hundred and
sixty-three, and for each and every year
thereafter, viz :
I. Bankers shall pay five hundred
dollars. Every person shall be deem
ed a banker within the meaning of this
act who keeps a place of business where
credits arc opened in favor of any per
son, firm, or corporation, by the depos
it or collection of money or currency,
and by wdiom tlie same or any part
thereof, shall be paid out or remitted
upon the draft, check, or order of such
creditor; but not to .include any bank
legally authorized to issue notek as cir
culation, nor agents for the sale of mer
chandize for account of producers or
manufacturers.
II. Auctioneers shall pay fifty dol
lars and two and a half per centum on
the gross amount of sales made : Pro
vided, howevet, That on all sales at
auction of stock or securities for mon
ey, the tax*shall be one fourth of one
per centum on the gross amount of
sales. Every person shall be deemed
an auctioneer, within ilie meaning- of
this act, whose occup’atin^ it is to offer
property for sale to the highest or best
bidder at public outcry. jThe tax up
on the auctioneers shall Joe deemed a
tax upon the personal privilege, to be
paid by each individual engaged in the
business, and’ without regard to the
place at which the same is conducted.
No tax shall be required upon auction
sales made for dealers in a business reg
istered and taxed, and at their place of
business, or upon official sales at auc
tion, made by judicial or executive of
ficers, or by personal representatives,
guardians or committees.
III. Wholesale dealers in liquors of
any and every description, including
distilled spirits, fermented liquors and
wines of all kinds shall pay tw r o hun
dred dollars,*und five per centum on
the gross amount of sales made. Ev
ery 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 iu liq
uors within the meaning of this act.
All persons w T ho shall sell, or offer for
sale,any such liquors or wines,in quan
tities less than three gallons at one
time to the same person, shall be re
garded as a retail dealer in liquors.
IV. Retail dealers in liquors, inclu
ding distilled spirits, fermented liquors
and wines of every description, shall
pay one hundred dollars and ten per
centum on the gross amount of all sales
made.
V. Retail dealers sbqll pay fifty dol
lars and two and a halfper centum on
the gross amount of all sales made*-
Every person whose business or occu
pation it is to sell or oiler to sell groce
ries or any goods, wares, merchandize
or other things of foreign or domestic
production, in less quantities than a
whole original piece or package at one
time, to the same person, (not inclu
ding wines, spirituous or malt liquors,)
shall be regarded as a retail dealer un
der this act: Provided, however, That
any mechanic who shall sell only the
products of the labor of himself aud
his own family, sliajl be exempt from
this tax*
\T. Wholesale dealers shall pay two
hundred dollars and two and a halfper
centum on the gross amount of all sales
made. Every person, wiiose business
or occupation it is to sell or offer to
sell groceries, or any goods, wares or
merchandise of foreign or domestic pro
duction, by one or more original pack
age or piece, at one4bne, to the same
[Hire 1 rj itYfjjrltiding wines, spirit
uous or malt liqimrs, shall be deemed
as a wholesale dealer under this act;
but,having been registered As a whole
sale dealer,such person may also sd!,«is
aforesaid, as a retailer.
VII. Pawnbrokers shall pay two
hundred dollars. Every person, whose
business or occupation it is to take or
receive, by way of pledge, favor or ex
change, any goods, wares or merchan
dise, or any kind of personal property
whatever, for the repayment lor secu
rity of money lent thereon, shall ffie
deemed a pawnbroker under this act.
A III. Distillers shall pay two hun
dred dollars, and also twenty per cen-
*tum on the gross amount of all sales
made. Every person or copartnership
who distills or manufactures spirituous
liqi£)isfor sale, shall be deemed a dis
tiller under this act: Provided, howev
er, That distillers of fruit, for ninety
days or less, shall pay sixty dollars,and
also fifty cents per gallon on the first
ten gallons, and two^ollal's per gallon
PH all spirits distilled beyond that
quantity.
IX. Brewers shall pay one hundred
dollars and two and a half per centum
on the gross amount of sales made.
Every person who manufactures fer
mented liquors of any name or descrip
tion, for sale, from malt, wholly or in
part, shall be deemed a brewer under
this act.
X. Hotels, inns, taverns and eating
houses shall be classified and rated ac
cording to the yearly rental, or if not
rented, according to the estimated val
ue of the yearly rental of the house or
property occupied or intended to be
occupied as a hotel, inn, tavern, or eat
ing house, as follows, to-wit: in case^
where the actuafor estimated rentshalU
amount to $10',000 or more, they shall
constitute the first class,aud pay an an
nual sum of five hundred dollars; in
cases where said rent shall bo $5,000
and less than $10,000, they shall con
stitute the second class, and pay an an
nual sum of threejyuujred dollars ; and
in cases where said rent shall be $2,500
and less than $5,000, they shall consti
tute the third class, and pay an annual
sum of two hundred dollars; in cases
where said rent shall be $1,000 and
less than $2,500, they shall constitute
the fourth class, and pay an annual sum
of one hundred dollars, and in cases
where said rent shall be less than $1,-
000,they shall constitute the fifth class,
and pay an annual sum of thirty dol
lars. Every place where food and
lodgings, or lodgings only, are provided
for and furnished travellers, sojourners
or boarders, in viejn>©£paymeiit there
for, the income o^eceipts from which
amount to five'b«ldred dollars from
that source, shall be regarded as a ho
tel, inn or tavern under this act.
XI. That every pl.ace where foofl or
refreshments of any kind are provided
for casual visitors and sold for consump
tion 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
dollai's. ' Any person whose business,
it is to purchase and sell stocks, coined
money, bank notes, or other securities,
for themselves or others, or who deals
in exchange relating to money, shall be
deemed a broker uuder this act.
XIII. Commercial brokers or com
mission merchants shall pay two hun
dred dollars, and two and a half per
centum upon all sales made.' Any
person or firm, except one registered
as a wholesale dealer or banker, whose
business it is as the agent of others, to
purchase or sell goods, or seek orders
therefor in original or unbroken packa
ges, or produce .consigned by othefs
than the producers, to manage business
matters for the owners of vessels, or
for the shippers or consignors of goods,
or whose business it is to purchase,
rent, hire or sell real estate or negroes,
shall be deemed a commercial broker
or commission merchant under this act.
XIV. TobaccoiHStH^shall pay fifty
dollars, and two and a half per cent,ou
gross amount of sales. Any person
whose business it is to sell, at retail,
cigars, snuff, or tobacco iu any form,
shall be deemed a tobacconist under
this a.ct. But registered wholesale and
retail dealers shall not be taxed as to
bacconists.
XV. Theaters 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 purpose of dramatic representa
tions, plays, or performances, and not
including halls rented or used .occa
sionally for concerts or theatrical rep
resentations, shall be regarded as a
theatre under this act. Each circus
shall pay one hundred dollars, and a
tax often dollars for each exhibition,
which tax shall be paid by the manager
thereof. E very building,tent or space,
or area, where feats of horsemanship
or acrobatic sports are exhibited shall
be regarded as a circus under this’ act.
Jugglers and other persons exhibiting
shows shall pay fifty dollars. Every
person who performs by slight of hand
shall be regarded as a juggler under
1 this act. Provided, That no registry
alley or billia^Hable registered, which r .
tax ’shall be wrfa by the owner -thereof.
Every place'or building where .bowls
are thrown or billiards played, and
open to ttie public, with or without
price, shall be regarded as a bowling
alley or billiard room respectively tin
der this act.
XVII. Livery stable keepers shall
pay fifty dollars. Any person whose
occupation or business is to keep hor
ses for hire or fo let, shall be regarded
as a liveiT LtatiUJ beeper under this act.
XVIII. Cattle brokers shall pay the
sum of fifty dollars, and two ande half
per centum on the gross amount of
stiles made. Any perjson whose busi
ness it is to buy and sell and deal in
cattle, horses, hogs or sheep, shall be
considered a cattle broker.
XIX. Butchers and bakers shall pay
the sum of fifty dollars, and one per
centum on the gross umount of sales
made. Any person whose busines8.it
is to butcher and sell, or offer for sale
in open market or otherwise, the flesh
of cattle, hogs or sheep, shall bedeem -
ed a butcher under this act; and any
person whose business it is to bake and
sell or ofltff.for sale, bread, shall be
deemed ifhiiker under this act.
XX. Pedlers sha^Tphy fifty dollars,
and two and a hamper cent.'on the
gross sales. Any jyrao«n except per-.
sons engaged in peddling exclusively
periodicals, books, newspapers, pub
lished in the Confederate States, Bi
bles, or religious tracts, who sells, or
offer to sell, at retail, goods, wares, or
other commodities, travelling with his
goods from place to place in the street,
or through different parts of the coun
try, shall be deemed a pedler under
this act: Provided, That any pedler
who sells, or offers to sell, dry goods,
foreign or domestic, by one or more
original pieces or packages at one time,
and to the same person or persons as
aforesaid, shall pay one bunded dol--
Igrs, and two and a halfper cent, on the
gross sales: and any person who'ped-
dles jewelry shall pay fifty dollars, and
two and a half per centum on thegross
sales. The tax upon peddlers shall
be deemed a tax on tlie personal privi
lege, to be paid by eat h individual en
gaged in the business, without regard
to place at which the same is conduc-
ted.
XXL Apothecaries shall pay fifty
dollars, and two and a half per centum
on the gross amount of sales made. Ev
ery person who hjj prm shop or build
ing where medicines are compounded
or prepared according to prescriptions
of physicians, and soW, shall be re
garded as an apothecary under this act.
XXII. Photographers shall pay the
sum of fifty dollars, and two and a half
per centum on the gross- amount of
sales made. Any fierson or persons
who make for sale, photographs, am-
brotypes, daguerreotypes, or pictures
on glass, metal, paper, or other mate
rial, by the action of light, shall be re
garded a photographer under this act.
XXIII. Lawyers actually engaged
in practice shall pay fifty dollars. Ev
ery person whose business it is, for fee
or reward, to prosecute or defend caus
es in any court of record or other judi
cial tribunal of the Confederate States,
or of any State, or g^yeadvice in rela
tion to causes or matt^pnpending there
in, shall be deemed<<(H>e a lawyer with
in the meaning oi this act.
XXIV. Physicians, surgeons, and
dentists actually engaged in the prac
tice shall pay fifty dollars. Every per
son whose business it is, for fee or re
ward, to prescribe remedies,or perforin
surgical operations for the cure of any
bodily disease or ailing, shall be deem
ed a physician, surgeon or dentist
within the meaning of this act, as the
case may be; and the provisions of par
agraph number twenty-one shall not
extend to physicians who keqp’on hand
medicines solely for thepuiipose of ma
king up their own prescriptions for
their own patients. The tax upon
lawyers, physicians, surgeons and den
tists shall be deemed a tax upon the
personal privilege, to be paid by each
individual iu the business, and without
regard to the place at which the same
is conducted : Provided, That tlie pro
visions of this act shall not apply to
physicians and surgeons exclusively en
gaged in the Confederate service.
XXV. Confectioneers shall pay fifty
dollars and two and a half per centum
ou the gross amount of sales. Every
person who sells ^ratail confectione
ry, sweetmeats, comfits, or other con
fects, in any building, shall be regard
ed as a confectioner under this act.
Sec. 6. And every person registered
and taxed upon the gross amount of
sales as aforesaid shall be required, on
the first day of July, eighteen hundred
and sixty-three, to make a list or re
turn to the assessor of the district of
the gross amount of such sales as afore
said, to-wit: From the passage of this
act the thirtieth day of June, eighteen
hundred aud sixty-j^e, iuclusive, and
at the end of eltiry three months, or
within ten days the/EflfWr, after tho
said first day of July, eighteen hundred
and sixty-three, make a list or return to
the assessor of the district, of the gross
amount of such sales made as aforesaid,
with the amount of tax which has ac
crued, or should accrue thereon, which
list shall have annexed thereto a decla
ration, under oath or affirmation, in
form or manner as may • be prescribed
by the 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 thereof shall
pay penalty in double the amount of
the tax.
Sec. 7. That upon the salaries of all
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