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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
