About The Confederate union. (Milledgeville, Ga.) 1862-1865 | View Entire Issue (Aug. 11, 1863)
jjOKiHTOxV, MSBET & BAKNElv Publishers and Proprietors. jisrssKT^-— i it Caitfelitratc (Union J i t ., u i,/ished Weekly, in MiUedSeville, (.in., ('truer of Hancock and Wilkinson S/s., apposite Court. House.J Al a year in Advance. OCR NEW TEK.TIMc On anil after .June 1st, lSli3, the Terms uf 8nb- „. ti> the Confederate Union, are Four Dol , , K s. invaribly in advance. All indebtedness fo. -uu-riptitti to this paper, previous to June 1st, lst?} _ti,e rate of Three Dollars per year. ADVERTISING. fmvsiitST—One dollar and fi'ty cents per squari ... tea lines, for tlie first insertion, ami seven!% -liv. , u:r for each subsequent insertion. Tributes of respect, Resolutions by Societies, (Obit- n4 ne- exceeding six lines.) Nominations lor < ffice. ( • i ii.iut lications or Editorial notices for indivldtra I, c-tit, c.targed as tranuml advertising. Lf . vl—Citations for letters of administra- i. .it by Administrators, i',xe> utors, Uiiarili- aus, «x*\ $3 lit Aj'jiiieauuu for Dismission from Adiuiuistrutor- sliip GOt Application for Dismission from Guardianship, I bt \it ion for leave to sell Land or Negroes, It bt y, i. e to debtors and creditors 4 Oi -i le of personal or perishable property, (per -quare of ten lines o (ji ■.tics i't Laud or Negroes, (per i qua re of ten lines 5 01 ii.c-li .SuerifiTs Levy, ot ten lines or less J lit t. ii-n Mortgage sale, often lines or less tint A . advertisements by Sheriffs exceeding ten lines to be charged in proportion t'iieelosure of .Mortgage and oLlier Monthly adveitiaemcuts, per square of ten lilies.... 1 .11 listablishtng lost papers, per equate oi ten lines, K bt. t ,>r a mail fldvertisii g his wife (in advance,) Itltt. THE LEGaL advertisements. Sales of Land and Meg roes, by Administrators. E\ editors or Guardians, are required by law to be hell. ,oi t he first Tuesday in the mouth;bet weecthe hours ol |n in the forenoon amt three in the afternoon, at the Court house in thecountyin which he property is sit uated. N' .rice ofthesesales must be given in a publicga- jrtt • id days previous to the duy ofsale. Notices forthe sale of personal property must bogiv- riimiike manner 10 days previous to sale day. Notices to the debtors and creditorsol an estate must s |oi be published 40 days. Notice that application will be made to (he Court ol iir liuury for leave to sell Laud or Negroes, must be i.'iMished for two months. C /dfioasforlettersof Administration Guardianship. X , must he published 30 days—for dismission from A I niaistratiou, monthly si.c months—for dismission ir un Guardianship, 40 days. Rules for foreclosure of Mortgage must be published i I'llhii/ for four months—for establishing lost papers, • full spare of three months—for compelling titles i: i a Executors or administrators, where bond has been jriven by the deceaoed, the full space of three months. Publications will always be continued according to • . tlielegalrequiremeuts, unlessotherwiseordered To Advertisers. Persons sending advertisements to this i nj.er, will ohseive the following rules : All notices must he accompanied .with ihe cash, except from persons with whom we have contsacts. 15 cents a line, foi the liist insertion, and 7.1 tents a lino for i cry subsequent insertion is our charge. Count nine written words to a line and every person can tell just what amount id money to send. Obituaiies, Editorial Notices, Nominations for oliice, and all communications for individual benefit, are charged as advertisements. * Legal adver- • -ements are charged according to the r ites under.the head of this paper, on the fii't jingo. VOLUME XXXIV.] M ILLEDGE YIL LE, GEORG I A, TUESDAY, A U G U S T 11, 1863. (NUMBER 12. | BV AUTHORITY.J ACTS AND RESOLUTIONS OF THE CONGRESS OF THE CONFEDER ATE STATES, PASSED AT THE THIRD SESSION—1863, 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 * ’ . 1 business, or upon official sales at auc- AN ACT TO LAY TAXES FOll THE ! l ‘ nn ’ mat ^ e By judicial or executive of- COMMOX DEFENSE AND CAP- ! ficers ’ or P ersoiml representatives, RY ON THE GOVERNMENT OF 1 Jmnsor ItlE CONFEDERATE STATES. I any and every description, including The Congress of the Confederate j distilled spirits, fermented liquors and States of America do enact, That i wines ofall kinds shall pay two bun- paid by each individual engaged in the Ufer themselves or others, or who deals i in, shall be deemed tobe a lawyer with- j lje deducted from the gross amount of sale in exchange relating to money, shall be in the meaning ol this act. j the prime cost of the property sold, inclu- deetned a broker under this act. j XXIV. Physicians, surgeons, and ; ding the cost of transportation, salaries of XIII. Commercial brokers or com- j dentists actually engaged in the prac- clerks actually paid and the rent >.f build- mission merchants shall pay two bun- | tice shall pay fifty dollars. Every per- j > B S S cmj,Joyed in the business, if hired and dred dollars, and two and a half per j son whose business it is, for fee or re- \ no * own y y mnse . centum upon all sales made. Any , ward, to prescribe remedies,or perform , f rom any other occupation, pro- person or firm, except one jegistered < surgical opeititions ior thecuie of any | f e ggjon employment or business, there shall as a wholesale dealer or banker, whose j bodily disease or ailing, shall be deem-j j, c deducted'from the eross amount of business it is as the agent of others, to ; ed a physician, surgeon or dentist | fees, compensation, profits, earnings, or III. Wholesale dealers in liquors of! purchase or sell goods, or seek orders I within the' meaning of this act, as the u commissions, the salaries of clerks actually 1 '■ * ’■ therefor iu original or unbroken packa-! case mav be ; aud the provisions of par-I paid, and the rent of the office or other ges, or produce consigned by others ; agraph number twenty-one shall tint ' buildings used in the business, if hired and than the producers, to manage business j extend to physicians who keep on band j not °" ned b 7 bl ” se,f * tl,e c , 06 ‘ °f ? ,ab °* there shall be levied and collected up on the value of all naval stores, salt, wines and spirituous liquors, tobacco, manufactured or unmanufactured, cot ton, wool, Hour, sugar, molasses,syrup, rice, and other agricultural products, held or owned on the first day of July dred dollars, and live 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 id- next, and not necessary fur family con- regarded as a wholesale dealer in sumption, for the unexpired portion of ! l,Gls within the meaning of this act. the year eighteen hundred and sixty-! All persons who shall sell, or offer for 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. Tobacconists shall pay fifty dollars, and two and a half per cent,on gross amount of sales. Any person whose business it. is t > sell, at retail, ,■ . actually paid and not owned by himself, medicines solely for the purpose of ma- aild tb * / ost of mate rial other than 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 chiuery purchased for the use of his busi ness, or lo be converted into some other form in the course of his business ; and in case of mutual insurance companies, the personal piivilege, to be paid by ‘each j amount of losses paid i»y them during ■ ' ■ ss am ] without Die J ear - The income derived fr individual in the business, regard to the place at. which the same is conducted : Provided, That the pro em all other sources shall he subjtct to no deduc tion whatever: nor shall foreigners he sub- I ject to a 'ax upon any other income than visions of this act shall not apply to j that tleiivnd from property owned, or oc three, and of the‘growth or production ] sale,any such’liquors or wines,in quail- j cigars, snuff, or tobacco in any form, physicians and surgeons exclusively en-1 cupirtionsor employ meats pursued by them of any year preceding the year eigh teen hundred and sixty-three, a tax of eight per centum ; and on all moneys, hank notes, or otner currency on hand, or on deposit on the first day of July next, and oil the value ofall credits on which the interest lias not been paid, | l ,a y 0,u ‘ hundred dollars and ten per held or owned by any person, co-part- i centum on the gross amount of all sales nershipor corporation oil the first day’! ma de. of July next, and not employed in a 1 V. Retail dealers shall pay fifty dol- business,the income derived from which ! lars and two and a half per centum on is taxed under the provisions of this j the gross amount of all sales made, act, there shall he levied and collected Every person whose business or oecu- a tax of one percent.: Provided, That \ pattern it is to sell or offer to sell groce- all moneys owned, held, or deposited | ries or any goods, wares, merchandize beyond the limits of the Confederate j or other things of foreign or domestic States, shall he valued at the current j production, in less quantities than a rate of exchange in Confederate Treas- ! whole original piece or package atone itry notes, and the said tax shall he as- | time, to the same person, (not inclu- sessed on the first day of July next, or j ding wines, spirituous or malt liquors.) as soon thereafter as may be practice- j shall he regarded as a retail dealer lia ble, and be collected on the first day of 1 der this act: Provided, however, That October next, or as soon thereafter as ! any mechanic who shall sell only the tities less than three gallons at one! shall be deemed ft tobacconist under gaged in the Confederate service time to the same person, shall he re-j this act. But registered wholesale and | XXV. Confectioneers shall pay fifty garded as a retail dealer in liquors. | retail dealers shall not be taxed as to- j dollars and two and a half per centum IV. Retail dealers in liquors, inclu- \ hacconists. ' ! ou the gross amount of sales. Every ding distilled spirits, fermented liquors j XV. Theaters shall pay five hundred j person who sells at retail confectione- aml wines of every description, shall dollars and five per cent,on all receipts, j j-y, sweetmeats,' comfits, or other con- 1 which tax shall be paid by the owner of j fects, in any building, shall he rejjard- the building. Every edifice used for | e d as a confectioner under A NEW DAILY IN MACON. may be practicable. fcfec. Every peison engaged or in tending to engage in any business nam ed in the tilth 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 commissioner of taxes shall pre scribe, a true account of the name and residence of each person, firm, or cor poration engaged or interested in the business, with a statement of the time for which, and the place and manner in labor of himself and shall he exempt from products of the his own family this tax* A J. Wholesale dealers shall pay two hundred dollars and two and a half per centum on the gross amount ofall sales made. Every person, whose business or occupation it is to sell or otter 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 one time, to the same purchaser, not including wines, spirit uous or malt liquors, shall he deemed as a wholesale dealer under this act ; On die SEC ON D MONDAY of FEB- RLARV. iii-f., the undersigned will com mence the publication of a new Daily Pa per in Macon under the title of The Daily Confederate. T S P. Sri 3: which the same is to be conducted, and : hut,having been registered as a whole- of all other facts going to ascertain the j sale dealer,such person may also sflkas amount of tax upon such business tor aforesaid, as a retailer, the past or the future, according to the I AIL Pawnbrokers shall pay two provisions of this art. At the time of one year, (*as six months, 1 three “ ‘ one month, * iii advance,... - .-$10 00 “ .... 5 00 “ .... 3 00 1 00 jistry, there shall he paid to the collector the specific tax for the year, ending ou the next thirty-first of De cember, and such other tax as may he tay 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 ue upon sales or receipts in such husi- j whatever, for the repayment for secu- ness, at the time of such registry, as j rity of money lent thereon, shall he herein provided ; and the collector shall j deemed u pawnbroker under this act. 1 A HI. Distillers shall pay two huu- per een- ' give to the person making such regis- A 111. Distillers shall pay 1 Advertisements inserted on tbemost lib- ; a threo,, with a .receipt for ! died dollars, and also twenty ::,1 terms, payable in j th ' e amount 0 f tax then paid. | turn on the gross amount ofall sales a,;"’ KC nt .l.o | See. a. Any per*,,, tailing to make 1 made. Every person or copartnership ; : M, coulident in being able to far- j the registry, and to pay the tax requ.r- | who distills or manufactures spirituous Mi to the reading public such a paper as ; ed by the preceding section, shall, m J liquors lor sale, shall he deemed a.dis ill lie acceptable. Tbe latest intelligence, | addition to tv mail and telegraph, will be given, and 1:0 effort will be spared to deserve a lib eral patronage. i ^Eleven copies of the Daily will be 8100, or one copy, gratis, to ev ery .vent who will procure Tin cash sub scribers at above rates. Business men Macon wishing to advertise, will jdease send in their favors during tire present week, to tbe office, next door below Ross ic Coleman’s Cotton Avenue, up-stnirs. I ■ Si, name, entered without tbe cash, and no paper c intiuued longer than the same is paid for. L. F. W. ANDREWS. Macon, Feb. 2d, 1863* COTTON CARDS, WOOL CARDS, COFFEE, &C„ SC. j /iQ PAIR Whitetnore’sCotton Cards mim UK) PAIR Wool Cards number a . r.iM) lbs. COFFEE. • .10 dozen Shoe PinckiDff. f» Cases Cognac Brandy. ICO Gross Pearl Skirt Buttons. SUMMER CLOTHING. Received and for sale by J. GAN'S & CO Milledgeville, May 21), 18C3. I if ntWU MONTHS after date application will be L made to the Court of Ordinary of Berrien county, for leave to sell the land belonging to the C'tate of George Paulk, deceased. GEORGE PAULK, Ad Irwinvil'e, June 10, lc(>3. j all o the/taxes upon his bu- I tiller under this act: Provided, liowev- gmess imposed by this act, pay double I er, That distillers of fruit, for ninety the amount of the specific tax on such ! days or less, shall pay sixty dollars,and business, and a like sum for every fhir- | also fifty cents per gallon on the first tv davs of such failure. * i ten gallons, and two dollars per gallon Sec. 4. Except where herein other-; on all spirits distilled beyond that of wise provided, there shall he a sepa- quantity. j ra te registry and tax for each business ! IX. Brewers shall pay one hundred mentioned in the fifth section of this dollars and two and a half per centum act, and for each place of conducting j 0 n tgross amount of sales made, i the same, but no tax shall be required ; Every person who manufactures fer- ; fur the mere storage of goods at a place ■ menfed liquors of any uaibe or descrip- other than the registered place of hu- j tion, for sale, from malt, wholly or in sitiess. Upon every change in the | shall bo. deemed a brewer under place of conducting a registered busi- J this act. ness, there shall be a new registry, hut j X. Hotels, inns, taverns and eating no additional tax shall be required, houses shall he classified and rated ac- IJpon the death of any person conduo- | cording to the yearly rental, or if not ting a business registered and taxed as j rented, according to the estimated val- bciein required, or upon the transfer of i U e of the yearly rental of the house or the business to another, the business j property occupied or intended to be shall not he subjected to any addition- occupied as a hotel, inn, tavern, oreat- al tax, hut there shall be a new regis- j jng house, as follows, to-wit: in cases try in the name of the person authori- where the actual or estimated rent shall zed hv law to continue the business. amount to 810,000 or more, they shall Sec. -5. That upon each trade, husi-; constitute the first class,and pay an an- ness or occupation hereinafter named, , uunl sum of five hundred dollars; in the following taxes shall he levied and cases where said rent shall he 85,000 paid for the year, ending on the thirty- ; and less than 810,000, they shall con- lirst of December,eighteen hundred and stitute the second class, and pay an an- sixtv-threc, and for each and every year | tiua! sum of three hundred dollars ; and thereafter, viz : , in cases where said rent shall be 82,500 T nav five hundred and less than 85,000, they shall const! Jm r. &9t. NOTICE. ‘>1 KICK. ATLANTIC & GULF R. R. CO.. { Savanuah, July, 3<3, 18(13. S rr-j=>T! ie stock of the Savannah, Albany &■ Uult ami Atlantic & Gulf Railroad Com panies having been consolidated in accordance with an Act of the General Assembly, assented to •pril Dili, 1-03, incorporating said Companies under the name of the ATLANTIC At GULlr Rail KOAnCOMrANY. notice is hereby given mat in consequence of said consolidation, and to ei iualizt> the common stock, <Js3,4l P’ er ®R are "ill jje paidon and after the 1st August next to the StocLholdeis ol (he Savannah, Albany A Gulf R. R Co., atid $:>,2o per share to the Stockholders the Atlantic &, Gulf K. R. Co. The Stockholders of the Savannah, Albany & G “lf R. R. Co., arc requested to present their 5,> fip to he exchanged for scrip of the new Compa- at the time of calling for the amount due. In,. . _ r n. n,es Co. i- y the. purpose of dramatic representa tions, plays, or performances, and not itieliiding halls rented or used occa sionally lor concerts or theatrical rep resentations, shall be regarded 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 manager thereof. Every building,tent or space, or area, where feats of horsemanship or acrobatic- sports are exhibited shall he 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 he regarded as a juggler under this act. Provided, That no registry made in one State shall be held to au thorize exhibitions in another State ; and hut one registry shall be required under this act to authorize exhibitions in any one State. XVI. Bowling alleys and billiard rooms shall [>ay forty dollars for each alley or billiard table registered, which tax shall be paid by the owner thereof. Every place or building where howls are thrown or billiards played, and open to the public, with or without price, shall he regarded as a bowling alley or billiard room respectively un der this act. XVil. Livery stable keepers shall pay fifty dollars. Any person whose occupation or business is to keep hor ses for hire or to let, shall be regarded as a livery stable keeper under this act. XVIII. Cattle brokers shall pay the sum of fifty dollars, and two and a half per centum on the gross amount of sales made. Any person whose busi ness it is to buy and sell and deal in cattle, horses, hogs or sheep, shall he considered a cattle broker. XIX. Butchers and bakers shall pay the sum of fifty dollars, and one per centum on the gross amount of sales made. Any person whose business it is to butcher and seil, or offer for sale in open market or otherwise, (lie flesh of cattle, hogs or sheep, shall he deem ed a butcher under this act; and any person whose business it is to hake and sell or oiler for sale, bread, shall he deemed a baker under this act. XX. Pedlers shall pay fifty dollars, and two and a half per cent, on the gross sales. Any person, except per- this act. See. G. And every person registered and taxed upon the gross amount of sales as aforesaid shall he 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 and-sixty-three, inclusive, and at the end of every three months, or within ten days thereafter, after the 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 he prescribed by. the commissioner ol 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!?!)all pay penalty in double 'lie amount of the tax. Sec. 7. That upon the salaries ofall salaried persons serving in any capaci ty whatever, except upon the salaries of persons in the military or naval ser vice, there shall be levied and collec ted a tax of one per centum on the gross amount of such salary, when not ex ceeding fifteen hundred dollars, and two per centum upon any excess over tftat amount, to be levied and collec ted at the end of each year, in the man lier prescribed for other taxes enumer ated in this act: Provided, That no taxes shall be imposed by virtue of this act on the salary of ally person receiv ing a salary not exceeding one thousand dollars per annum, or at a like rate for another period of time,longer or short er. within the Confederate Stales: and in es timating income there shall he included the value of the estimated annual rqnlal ofall dwellings, house buildings, or build ing lots, in cities, towns, or villages, occu pied by the owners, or owned ai.d uot oc cupied or hived, and value of the estimated annual hire of ail slaves not engaged on plantations or farms, and not employed in some business or occupations tbe profits of which are taxed as income under this act. When the income shall be thus ascertained all of those which do not exceed five hun dred dollars per annum shall be exempt from taxation. On all incomes received during the year over live hundred dollars, and not exceeding fifteen hundred dollars, a tax of five per cent, shall be paid ; on all incomes over fitteen hundred dollars, and less than three thousand dollars, five per cent, shall be paid on the first fifteen hundred dollars, and ten per cent, on the excess; ou all incomes of or over three thousand dallars, and less than five thou sand dollars, a tax often percent, shall be paid ; on all incoms of or over five thou sand dollars, and less than 'en thousand dollars, a tax of twelve and a half per cent, shall be paitl ; and on all incomes of or over ten thousand dollars, a lax of fif teen per cent, shall he paid. All joint stock companies and corporations shall re serve one tenth of the annual earnings, set apart for dividend and reserved fund, to he jjaicl to the collector of the Confederate tax, and the dividend then paid to the stockholder shall not be estimated as a j>art of its income for the purposes of this act. All persons shall give in an estimate of their income and profits derived from any other source whatever, and in doing so shall first state the gross amount of their receipts as individuals or members of a firm or partnership, and, also, state particually each item tor which a deduction is to be made and the ammount to be deducted for it: Provided, That the incomes and jirotits upon which the above tax is to be imposed shall not be. deemed to include the products of land which are taxed in kind, as hereinafter described. Provided further, That in case the annual earnings of said joint stock companies and corpora tions set apart as aforesaid, shall give a profit of more than ten and less than twen ty per cent, upon their capital stock paid in, one-eighth of said sum so set apart shall be paid as a tax to tbe collector aforesaid, and in case said sura set apart shall give a profit of more than twenty per cent, on their capital stock paid in, one sixth there- of shall be reserved and paid as aforesaid Sec. S. That the Secretary of the | The tax levied in this section shall be paid Treasury shall cause to be assessed and j on tbe first day of January next, and on ascertained, on the first of January j th e first day of January' of each year there- ne.xt, or as soon thereafter as practica-' a ‘ t< ’ 1 ’* hie, the income and profits derived hv ^R 0 * 9 * r L Hat if the assessor shall bo each person, joint stock company and d'^alisfied with the statement or estimate 1 .. .■ *. ; of income and profits derived from any corporation fruni every occupation,em-1 , . 1 ,, a , • r . -’ 1 . source whatever, other than products iu ployment, Ol business, whethci legis- w Lieb the tax payer is requiied to tered or not, in which they may have reru jor, or with any deduction claimed by been engaged, and from every invest- said tax-payer, lie shall selectone disinter ment of labor,skill, property or money, csted citizen of the vicinage as a referee and the income and profits derived from and the tax-payer shall select another, and i • ' - ! a- r • i ill,..fever < veoiit salaries i the two thus selected shall call in a third “•■“W- peddh " g eXClUme ! y ' inst il,; jvl‘0 shall iovestiga.e a.d de,. J. . . ,p . , . T J iacts in reference to said estimate and de- said hi.it day of Januai) nt.x ,.m< it ^ dnetions, and fix the amount oi'income and said income and piohts shall he ascel- p,. 0 jj[ S on which the tax-payer shall be taiued, assessed and taxed in the man- asse ssed, and a certificate signed by a tier hereinafter prescribed. majority of the referees shall be conclusive I. If the income be derived from the I as the amount of income and profits on rents of houses, lands, tenements, man-j which the tax-payer shall be assessed: ufacturing or mining establishments, ! Provided, That if any person shall fail or fixtures and machinerv, mills, springs i render the statement or estimate periodicals, books, newspapers, pub iislied in the Confederate States, Bi bles, or religious tracts, who sells, or offer to sell, at retail, goods, wares, or other commodities, travelling with Ids 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 SDUintrS i 1 '*' * ui7U i guugi oiaiGinvui ooi i luai G iron or ' a f° resa ' 1( L or shall fail or refuse to select , . , a referee, as aforesaid, the assessor shall other minerals, there shall he deducted j tix the amount of inc( , lue and profits on from the gross amount of the annual j which the lax payer shall be assessed rent a sum suffic ent for the necessary from the best evidence they ran obtain, aforesaid, shall pay oue hundred dol- J annual repairs, not exceeding ten per j and a certificate signed by a majority of lars, and two andahalfpercent.cn the centum on said rent, except that the said referees shall be conclusive on the ’ s .ales : and anv nelson who ped- ! rent derived from houses shall he sub- i tax-payer: And provided further. That dies jewelry shall pay fifty dollars, and ject to a deduction not exceeding five : > n j’"*’.^^tvVthem, shall fiotUnd cerii thereof, shall be paid out or remitted i out),they the draft check, or order of such j and pay an annual sum of thirty do.- ... , , ! i — - 1 — —’ r -- J and jewelry snail p. v — , two and a half per centum* on the gross j per centum for annual repairs, sales. The tax upon peddlers shall II. If the income be derived from he deemed a tax on the personal privi- ■ any manufacturing or mining business, ge, to be paid by each individual en- there shall be deducted fiom the gross gaged in the business, without regard to place at which the same is conduc ted. value of the products of the year ; first the rent of the establishment and fix tures, if actually rented, and not own- XXI. Apothecaries shall pay fifty ed by the person prosecuting the busi- dollars, and two and a half per centum ; ness; second, the cost of the labor ae on the gross amount of sales made. Ev- I tualiy hired and paid foi*; third, the ery person who keeps a shop or build- ; actual cost of the raw material pul ing where medicines are compounded ■ chased and manufactured, or prepared according to prescriptions j jxl. If the income be derived from of physicians, and sold, shall he re- j navigating enterjuiscs, there shall be de- dudinc ‘ I-,. i in include anv bank ! lars. Every place where food ; * - , , ... . - , creditor; hut not to include y , , , . 01 : Indiums 01 ,i v .. r{ , nrov ided i carded as an apothecary undetthis act. ; ducted from the gross earnings, me „ legally authorized to issue notes as c B e ; . c , ,7’ L 1" V\IT Photom-auhers shall nav the i the value of freights on goods shipped by c.d .tion nor agents for the sale of mer- for and furnished travellers, sojourners XML Fhotogiapliers .snail pay tlie ^ ^ rmiui ° tlie v ° S5e ], tbe Lire u c mdi/e’ for account of producers or j or hoarders, in view of payment there-1 sum of fifty dollars, and two and a half j (be I b<)at or ve8S ,^ if llot owned by the , cliandi for, the income or receipts from which per centum on the gtoss amount of j _ ierson runn ; no . the same, or if owned by manufacturers. | ain0 unt to five hundred dollars from ! sales made. Any person or persons i j liin a r ,, as ,, na ”i 0 allowance for the wear II. Auctioneers snan yuy y j that sc<nrce> B , !a ]j he regarded as a ho- j who make for sale, photographs, am-j a6 j tear ol the same, not exceeding ten lars and two and ^ mnf j f ,. p ro . i tel, inn or tavern under this act. | brotypes, daguerreotypes, or pictures j per cent, per annum and also the cost ol Jnl the gross amount of sales made : Pro ‘ Claims against eitli-r ot tue lormer ^uiuua- vjded, however, hat Oil al SU 6S «l "ill be settled by tlie Atlantic & Gu.t li. It. j a , JC £j 011 of stock OF securities foi* llion- jOHN SCREVEN, | e y, the tax shall be one fourth ot one ' per centum on the gross amount ol y 21. 9 it. President. .tales. Every person .ball be deemed Administratrix bate. '\ ,. ' „.:*hin the meaning ot DY Virtue of an order of tbe Court of Ordinary j an auctioneer, Mlthl P of Baldwin county, will be sold at the Court this act, whose occupation it .8 to onei bouse door, in Milledgeville, on the first Diesdny | propertv f or sa ] e to the highest Of best .^eLtoruh# r IlFlt fl Nc£l*0 boy tLcvi) fibout J4 1 F y , fl'l.rt fnv |)U S ft ge. Soid HS tbe property of B. F. Pal- j bidder at public OUtCTY. 1 P me '. deceased, for the benefit of creditors. on the auctioneers shall be oeemea n J»iyi4,ie63. MAR p«fd85 LME ’ 8td«! tax upon the personal privilege, to be XI. That every place where food or ! °. u S* aifS ' metal. papei, or othei mate- refreshments of any kind are provided j r,a ^> actl0n °‘ !gbt, shall be jc- for casual visitors and sold for consump- 1 g ar ^ e< ^ a photograp ier un er 111s act. tion therein, and every boarding house i XXIII. Lawyers actually engaged in which there shall be six boarders or! in practice shall pay fifty dollars. Ev- iriore shall be deemed an eating bouse! ery person whose business it is, lor fee under this act. | or reward, to prosecute or defend caus- XII. Brokers shall pay two hundred i es * n au y cour f. j uc ^i dollars. Auy person whose business cial tribunal t the Confederate States, it is to purchase and sell stocks, coined or of any State, 01 givq advice in relu- money, bank notes, or other securities, 1 tion to causes or mattejrspendmg there- running tbe boat or vessel IV. If the income be derived by tiie tax payer from boat or ship-bedding, there shall be deducted from the gross receipts of his occupation, including tlie value of the ship when finished, if built l'or himself the cost of the labor actually hired and paid by himself, and the prime cost of the materials, if purchased by him. V. If the income be divided by the tax payer from the sale of merchandise or any Other property real or personal, there shall ! or a majority of them, shall find and certi f’y that the statement or estimate of in come and profits rendered by the tax-pay er doeSnot contain more than four-fifths of tlie true and real amount of his taxable income and profits, then the tax payer, in addition to the income tax on the true amount of his income and profits ascertain ed and assessed by the referees, shall pay ten per centum on the amount of said in come lax and the assessor shall be eniitled to one-fifth of said addition ten per centum over and above all other fees and allowan ces : And provided further, r I hat that assessor may administer oaths to referees, the tax payer and any witness before the referees, in regard to said estimate, and any deduction claimed, cmh any fact iu reference thereto, in such foi in as the Secretary of the Treasury may pie- scribe. Sec. 10. On all profits made by any person, partnership, or corporation during the year eighteen hundred and sixty two, by the purchase within the Confederate States and sold, during the said year, of any flour, corn, bacon, poik oats, hay, rice, salt, iron, or the manufactures of iron su gar, molasses made of cane, leather, wool en cloths, shoes, boots, blankets ; and cot ton cloths, a tax of ten per centum shall be levied and collected, to be paid on tbe first day of July next: Prodded, That the tax imposed by this section, shall not apply to purchases and sales made in the due course of the regular retail business and shall not continue beyond ihc present year. % Sec. II. Each farmer and planter in the Conft derate States, rfier it Sirring for his own tise fifty’ bushels of sweet potatoes* and fifty bushels of Irish potatoes, one hundred bushels of the corn, or fifty bush els of the wheat produced in the present year, shall pay and deliver to the Con federate Government, of the products of the present year, one-tenth of the wheat, corn, oats, rye, buckwheat, or rice, sweet and Irish potatoes and of the cured hay ami fodder ; also, one-tenth of the sugar, molasses made of cane, cotton, wool, and tobacco; the cotton ginned and packed in some secure manner, aud tobacco 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 receiving twenty bushels of peas or beans, but not more thau twenty bu-liols of both, for his own use, shall deliver to the Confederate Government, for its use one-tenth of the peas, beans, and ground peas producted and gathered by bim du ring tbe present year. As soon as the aforesaid crops are made ready for market the tax assessor, in case of disagreement between him and the tax payer shall pro ceed to estimate the sameJn the following manner : The assessor and the tax payer shall each select a disinterested freeholder from the vicinage, who may call in a third in case of a difl'crf'Yice of opinion, to settle the matter in dispute or if the tax payer neglects or refuses to select oue such free holder, the said assessor shall select two, who shall proceed to assess the crops as herein provided. 'They shall ascertain the amount of the corps either by actual measurement'or by computing the contents of the rooms or houses in which they are held, when a correct computation is prac ticable by such a method, and the ap praiser shall then estimate,tinder oath the quantity and quality of said crops, Inclu ding what may have been sold, or consum ed by ihe producer prior to said estimate, whether gathered or not, and the value of the portion thereof to which the Govern ment is entitled, and shall give a written statement of this estimate to the said col lector, and a copy of die same to the pro ducer. The said producer shall be required to deliver the wheat, corn, oats, rye, buck wheat, rice, peas, beans, cured hay and fodder, sugar, molasses of cane, wool, and tobacco thus to be paid as a tithe in kind, in such form and ordinary marketable con dition as may be used in the section in w hich they are to be delivered,and the cot ton in such manner as heieinbeforo provi ded, within two months from the time they have been estimated as aforesaid, at some depot not more tl^an eight miles from the place of production and if not delivered by that time in such order, he shall be liable to pay fifty per cent, more than the estimated value of the portion aforesaid, to he collected by the tax collector as herein after prescribed : Provided, That the Government shall be bound to furnish to tbe producer sacks lor the delivery ot sucli articles of grain as require to he put in sacks for transportation, and shall allow to the Droducer of molasses the cost of the barrels containing the same. T he said es- • tiuiate shall be conclusive, evidence of the amount in money, of tax due by the producer to the Government, aud the col lector is hereby authorised to proceed to collect the same by issuing a warrant of distress from his office, under his signature in the nature of a writ offieri facias, and by virtue of the same to seize and sell any personal projierty on the premises of the tax payer or elsewhere, belonging to him, or so much thereof as may be necessary for the purpose of paying the tax, and the additional fifty, per cent aforesaid and costs ; and said sale shall be made in the manner and form and after the notice re quired by the laws of the several States for individual sales of personal property and the said warrant of distress may be executed by the tax collector or any de puty by him appointed for that purpose, and the deputy executing the warrant shall be entitled to the sane fees as are allowed in the respective States to sheriffs executing writs of fieri facias, said fees t» be paid as costs by the tax payer: Pro dded, That in all cases where the assessor and the tax payer agree cu the assessment of the wops, and the value of the portion thereof to which the Government is en titled, no other assessment shall be neces sary ; but the estimate agreed on shall be reduced to writing and signed by the assessor and tax payer, and have the same force and effect as the. assessment and es timate of disinterested freeholders herein before mentioned ; and two copies of such assessment and estimate thus agreed on and signed as aforesaid shall be made, and oue delivered to the producer and the oth er to tlie collector. And prodded further. That the assessor is hereby authorized to administer oaths to the tax payer and to witnesses in regard to auy item of the es timate herein required to be made : And provided further. When agricultural pro duce in kind is paid tor taxes, if payment be. made by a lenant who is bound to pay his rent in kid. the tenth jiart of said rent in kind shall be paid in kind by the ten ant to the Government, as and for the tax of the lessor on said reut, aud the receipt of the Government officer shall release tha lessor from nil obligation to include said rent in kind in his statement of income, and discharge the tenant from so much of his rent to the lessor. Sec. 12. That every farmer, planter, or grazier shall exhibit to th^assessor, on or about tbe 1st of March, eighteen hun dred aud sixty-four, an account of all tha 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 hereinafter mentioned bv the assessor, the farmer, planter or grazier shall deliver an equivolent for one tenth of the same in cured, bacon, at tha rate of aixty pounds of bacon to the one hundied weight of pork. That on tha first of November next and each year thereafter, an estimate shall be made, a* hereinbefore provided, of the value of all neat cattle, horses, mules, not used in cul tivation, and asses owmed by each person in the Confederate States, and upon such value the said owners shall be taxed one per cent., to to paid on or befoie the first day of January next ensuing. If the gra zier, or planter or farmer, shall have sold beeves since the passage of this act, and prior to the first day of November, tha gross proceeds of such 6ales shall be esti mated and taxed as income, after deduc ting therefrom the money actually paid for the purchase of such beeves, if they have been acctually purchased, and the value of the corn consumed by them. The estimate of these items shall be made in case of disagreement between the assessor and tax-payer as herein prescribed in oth er cases of income tax : and on each suc ceeding first day of November, the beevea sold daring the proceeding twelve months shall be estimated and taxed in the same manner. _. Sec. 13, That the Secretary ot War
