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liY S. ROSE & CO.
I,k (*c‘urgia Journal & Messenger
; JUhel 4V«rytf*do*»<Uy mornlngat $« O') p« r »nn»Bl
-U the r, gular etiarge rill I"*#*"?*
lH r, .u o .-i ao.ißiM.tt oa l«,,
o>; ' rs fl ' r ȟb*equent iDSe
i iv.-.A.ee Bents uol speeMnU as to f ,V ra l J.ncount
• itil foroid and charged accordiflfclj . A
4 .i0.v0i t ) Chose who a.lverti.e by ‘[‘f/**!’,' ~e charged at
ObfTCXiit NiitiGki of ovsa fa* 11 <B<, » ”'
the rt-.iAl r»tM. so» office, to ba paid for at
A <A*4k vs * Os IO
tti«,;,.i.iU ;uei t , when inert',ad. rounty officers, Drug-
Arrivern-nw mad* tlier ., who may wish to
y , a* -, t O'* iimi-T., Merchant*, an 1
, .a) li.ttUrd c".mu ac*s. ETe ctttor», Administrators
■auorLisoni* * s law to b« advert,ted in a
in.i Guardians, ar« w , be <Uy of ., a le.
I- ' 1; > for | > h ‘ t- J the first r i uenday in the month,
lU; f Qr «noon and three in the
iuZ7o U on ,\t theOoart house In the com.ty in which the
P.,ormi must be advertized in liVe
1 *ki> fl»*w*w» of an Satafe ®s»t L*
‘fhst’amd&in will be made to the Ordinary for
V'. 'cil 1, in i and Nejroes, must be published weekly for
*. r ::\?. - for Letter* of AdminWrationa, thirty days; for
[ ■„ n irota AdminlJtMtion, monthly, s, . months; Hu
I -rom ttaardianship,weekly,forty days.
f ,. R Rosycoeista or Moktosoi-:, monthly, four
*.. r G r establishing lost papers, for »he full apace ol
tree ■•Whs - for' compelling titles from executor* or art
,ritur. where a bond has been given u> the deceased,
> r t' ;.,ira of throe in >n*hs.
addressed to 8. P.OBK A CO.
professional and Basinet Hon.
Paor- ioyaL axp BcstX*«s Ciro* will he Inverted under
hi , need, at the following rates, viz :
For Itirea lines, per annum, Q 0
“ Seven lines, do pp
“ Ten lines, do i!” 15 00
“ Twelve lines, do ,
So advertisement* of this class will he admitted, unles
i ■ ri advance, nor for a less term than twelve months
, ; fl i ements us owrtwelve lines will he charged >
Adv rtisemeats not paid for in advance will ht c. g
j.e r-v-ilar rates.
UEGI/lAli MEKTINGrS
OF KNIGHT TEMPLARS, ODD FEL
toWS AND SONS OF TEMPERANCE,
HFI.n IN THF! CITY OF MACON.
MASONS.
n-inii I odire of Georgia for 184S, October 2Sht.
Macon I'.ref-e, No. 5, first arid third Monday night* In each
Constantin* Chapter, No. 4, second and fourth Monday
Wasldugton l 'OoumiT,°No.’6, fourth Monday night in each
Nt Omli's 1 Encampment. Knights Templar, No. 2, Meetings
overy first Tuesday night in each month.
ODD FELLOWS.
Grand Lodge, first Wednesday in June.
Grand Encampment, Tuesday previous.
Franklin Lodge, No. 2, every Thursday evening.
Cniicd Brothers, No. 5, every Tuesday evening.
M . i, Union Encampment, No. 2, second and fourth Mon
day evenings in each month.
SONS OF TEMPERANCE.
Irand Division, fourth Wednesday in October, annually.
i>koFessionAh iaUs. J
V (IL V JEKBIOUSIS A A'HSLEI'i
ATTORNEYS at law,
KNOXVILLE AND FORT VALLEY, GA.
G. P. CULVERIIOUBE, V. A. ANSLEY,
Knoxville, Ga. Port Valley, Ga.
1 tSI-’GO 4 ,
1,. fl. WHITTLE,
attorney at law,
MACON, GEORGIA.
Ift ICE next to CONCERT HALL, over Payne’s Drug Store
jan. 6, [4l-ly.]
THOHAS IS. CABAPII®**
ATTORNEY AT LAW,
Foraytli, C3ra.
Wil f. attend promptly to all business entrusted to his
, ‘re in i he Count iesof Monroe, Bihh, Butts, Crawford,
oes, Pike, Spalding and Upson. [may 12 SSJ
AfiMOTAi.
BIllLIi has removed his Law Olliee to Cherry street
. upstairs .jT building next below B. A. Wise’s furnish
itotc. He will attend the Courts as heretofore,
ifg B, Oct. 1 , 1861 . oct9 ; tf _
HOTELS.
GRANITE HALL.
IWOrJLB respectfully Inform my OLD FRIENDS and
PATRON3, that since the fire, I have obtained the Room*
In the building NEXT ABOVE the “Granite Haii,” and over
me ?:ore of K. P. and Boitlrk* A Laroar,
n' ■ re I have and will h“ pleased to see my friends l
and mtomers, arttl will do my best for their comfort and
pleasure. ‘ Very Respectfully,
rau yl ‘ BFNJ. F. DKN^F.
biiowx norseT
Opposite the Passenger Depot,
>lncoiiw Ga.
f|MIE undersigned take charge of this esrablishment
J. from the Ist November, 1862.
oct 22 GEORGE B. WELSH & CO.
THE STUBBLEFiELD HOUSE
** Like the Phcßnix from its Ashes.’’
Tllfl 4T large, new and elegant House, recently erected
X. on the ruins of my old establishment. Mulberry street,
Macon, Ga., is now open for the reception and accommda
tlon of Boarders and transient guests.
The House has been newly furnished throughout, in the
best manner, and the proprietor will endeavor to make it a
FIRST CLASS HOTEL.
Its situation is eligible, a little below the Methodist and
opposite the Presbyterian Church, and near the Banks and
places of business.
Connected with the House is a large
Livery and Sale Stable,
where Drovers and others can find accommodations for
their stock.
The patronage of his old friends and of tbe traveling
public generally, is respectfully solicited,
nov 5-if M. STUBBLEFIELD.
Washington Hall
IS STILL OPEN TO THE PUBLIC.
SASSEENE, Proprietor.
Atlanta, Oa.. Dpfftmhe.r. IS6I .
VALUABLE PLANTATION
rOK SALK.
THE subscriber offers for sale his desirable plantation
Ituated in the 15th district of Sumter county,and about
14 miles from Americus. It contains Eighteen Hundred
a I'e?, seven hundred of which is cleared, and in a good
state ofcultivation It is undoubtedly as good a plantation
as there is in Sumter county. A good dwelling house,negro
houses, gin and screw, and all other necessary out buildings
on the premises, and plenty of water. It adjoins the rich
lands ofT. M. Furlow, W. T. Adams, and others. The place
may be seen at any time.
wishing *o purchase will either call on me a the
plantation, or address me at Americus, Sumter county
Georgia. *
dec 26 40—ts A. J. SCRUTCHIN.
Confederate Tax Bill.
Skc. 1. That there shall be levied and collected
upon the value ot all naval stores, salt, wines and
spirituous liquors, tobacco, manufactured or un
manufactured, cotton, wool, flour, sugar, molasses,
s .vrup, rice, and other agricultural products, held
or owned on the first day of July next, and not
oeces-ary for family consumption for the unex
p red portion ot the year eighteen hundred and
wixty-three, and of the growth or production of
any year preceding the tear eighteen hundred and
sixty-three, a tax of eight per centum; aud on
&il moneys, back notes or other currency on hand,
or op deposit on the* firrt day of July m-xt, and on
the value ol ail credits on which the interest ha£
not been paid held or owned by any person, co
pdftnershjp or coiporatiou on the Erst da; oi
July next, and not employed in a business the
income derived from which is taxed under the
provisions ol this act, there shall be levied and
collected a tax of one per ceut. PrO' That
all money? owned, held, or deposited beyond the
liirnih of the Confederate States, shall be valued
as the current rate of exchange in Confederate
Treasury notes, and the said sax shall he assessed
on the first day of July next, or us soon thereafter
as may be practicable, and be collected on the
Krifit. day of October next, or as soon thereafter a£
may be practicable.
!>e. 2. Every person engaged or intending to
erguge in arty business named in i'ne fifth section
of thii act, .hail, within pixt? days after the- pxas
age of thi* net, or ai liie time of beginning bust
i»e#*si, and on the first day ol Jan nary in ea<‘h year
thereafter, register with the district collector, in
such form as the commissioner of taxes shall pre
scribe, i true account of the name and residence
of each person, firm, or corporation engaged in
interested in the business, with a .statement of the
lime for which, and the place or manner in which
the same is to he conducted, and of all other facts
going to ascertain tbe amount oi tax upon such
business for the past or the future, according to
the provisoes of this act. At the time for such
registry, there shall bo paid to the collector the
specific tax for the year, ending on the next thirty
first of December, and such other tnx as may hr
due upon sales oWreceipts in such business, at the
time of sunh registry, as herein provided; aim tbe
collector shell give person aiak’ng such re
gistry a cofsy lyereo., with a receipt for the amount
of tax then pain.
.Pec. 8. Any person failing to make the registry,
and to pay the lax required by the preceding
section, shall, in addition to all other taxes upon
his business imposed by this act, pay double the
amount of the specific taxes on such business, and
a like sum lor every thirty days of such failure.
Sec. 4. Except where herein otherwise provided,
there shall be a separate 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 he reqtiired for the mere storage of goods
at a place other than the registered places of bu
siness. Upon every change in the place of con
ducting a business registered and taxed as herein
required, or upon the transfer of a business to an
other, the business shall not be subjected to any
additional tax, but there shall he anew registry in
the name of the person authorized by law to con
tinue the business.
Sec. 5. That upon each trade, business or occu
pation hereinafter named, the following taxes shall
be levied and paid, for the year, ending on the
thirty first ol December, eighteen hundred sixty
three, and for each and every year thereafter, viz :
I. Bankers shall pay five hundred dollars. Every
person shall be deemed a banker within the mean
ing of this act who keeps a place of business w’here
credits are opened in favor of any person, firm,
or corparatiou, by the deposit or collection oi
money or currency, and by whom the 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 notes as eireujatiou, nor agents for the sale
of uiereb.Tudize for account of producers or manu
facturers.
11. Auctioneers shall pay fifty dollars and two
and a, half per centum on the gross amount ol
sales made : Provided, however , That on all sales
at. auction of slock or securities for money, the
tax shall be one-fourth of one per centum on the
gross amount of sales. Every person shall he
deemed an auctioneer, within the meaning of this
act, whose occupation it is to offer property for
sale to the highest or best bidder at public outcry.
The upon the auctioneers shall be deemed a
tax upon the personal privilege, to he paid by
each individual engaged in (he business, and with
out regaid to the place at which the same is con
ducted. No tax shall be required upon auction
sales made for dealers in a business registered and
at I heir places of business, or upon official sales
at auction, made by judicial or executive officers,
or by personal representatives, guardians or com
mittees.
111. Wholesale dealers in liquors of any and
ever? description, including distilled spirits, fer
mented liquors, wines of all kinds, shall pay two
hundred dollars, and fire per centum on the gross
amount of sales made. Every person, other than
the distiller or brewer, who shall sell or offer for !
sale, any such liquors or wines, in quantities of
more than throe gallons at one time, to the same
purchaser, shall be regarded as a wholesale dealer
in liquors within the meaning ot this act. All per
sons, who shall sell, or offer for sale, any such
liquors or wines, in quantities less than three gal
lona at one time to the same person, shall be re
garded as a retail dealer in liquors.
IV. Retail dealers in liquors, including distilled
spirits, fermented liquors and wines of every de
scription, shall pay one hundred dollars and ten
pet centum on the gross amount of all sales made.
V. Retail dealers shall pay fifty dollars and two
and a half’ per centum on the grots amount of
sales made. Every person whose business or oc
cupation it is to sell or offer for sale groceries or
any goods, wares, merchandise or other things of
foreign or domestic production, m less quantities
than a whole original piece or package at one time,
to the same person, (not including wines, spiritu
ous or malt liquors,) shall be regarded as a retail
dealer under this act: Provided, however , That
any mechanic, who shall sell only the products of
the tabor of himself and hie own family shall be
exempt from this tax.
VI. Wholesale dealers shall pay two hundred
dollars and two and a half per centum on the gross
amount of all sales made. Every person, whose
business or occupation it is to sell or offer to sell
groceries, or any goods, wares, or merchandise,
of foreign or domestic production, by one or more
originaf package or piece at one time to the same
purchaser, not including wines, spirituous or malt
liquors, shall be deemed as a w holesale dealer un
der this act; but, having been registered as*a
wholesale dealer, such person may also sell, as
aforesaid, as a retailer.
VII. Pawnbrokers shall pay two hundred dol
j Jars. Every person whose business or occupation it is
: to take or receive, by way of pledge favor or ex
change, any goods, wares or merchandize, or any
kind of personal property whatever lor the repay
ment or security oY money lent thereon, shall be
detuned it pawnbroker under this ac\
VIII. Distillers shall pay two hundred dollars,
and also twenty per centum on the gross amount
of all sales made. Every person or copartner
' ship, who distills or manufactures spiritous 1 qu n
ft r sale, shall be deemed a distiller under this act.
I Provided, however, that dis'iilers of fruit, for
ninety davs, or less, shall pay sixty dollars and al-
I go fifty cents per gallon on the first ten gallons,
aud two dollars per gallon on all spirits distil’ed
beyond that quantity.
IX Brewers shall pay one hundred dollars, and
two amka half per centum on the.gross amount
of sales made. Every person who manufactures
fermented liquors of any name or description ior
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 aud rated according to the yearly
rental, or if not rented, according to the estimated
value of the yearly rental of the house or proper
ty occupied or intended to be occupied as a hotel,
MACON, GEORGIA, WEDNESDAY, MAY 13,1863.
inn, tavern, or eating house, as follows, to wit :
in casc-s where the actual or intended it nt shall
amount to ten thousand dollars, or mote, tbev
shall constitute the fir«t class, and p<iv mi annual
sum ol five hundied dollars , in cases where said
rent shall be five thonsand dollars, and less than
ten thousand dollars, they .shall constitute the
second class, and pay an annua! sum of three hun
dred dollars ; and in case? where said rent, ".hall
he two thousand five hundred dollars, and less
than five thousand dollars, they .-hall constitute
the third class, and pay an annual sum of two
hundred dollars ; in ca«e« where said rent, shall be
one thousand dollars, and less tban'two thousand
five hundred dollar*, thev dial! constitute t| i( i
fourth class, find pay fin annual sum of one hun
dred dollars; and in cases where said rent shall I p
less than one thousand dollarp, they Gmll cons i
ffiie the fifth class, and pav an annual - um of thir
ty dollars. Every place where food and lodgiegs,
or ioti.'ings atone, are provided lor a,/id -lurniched
travellers, sojourners or uoardei.- in view of pav
ruent thereof, the income or receipts front which
amount to five hundred dollars from that source,shall
be regarded o hotel, inn, or trvern under tins act.
XI. That every place where food or refresh
ments of any kind are provider* for casual visitors
or sold for consumption therein, and every hoard
ing house in which there shall be six boarders or
more, sh-.tl! be deemed an eating home under this
aci.
XII. Brokers shall pay two hundred dollars.
Any person, whose business it b> to purchase and
sell stocks, coined money, bank not », or other
securities, for themselves or others, or who deal
in exchanges relating to money, shsil be deemed
a broker under this net.
XIII. Commercial brokers or commission mer
chant? shall pay two hundred dollars, and two and
a hall per centum vpon all sales made. Any per
son or firm, except one registered as a wholesale
denier or banker, whose business it is, as the agent
of others, to purchase or sell goods, or seek or
ders therefor in original or unbroken package?, or
produce consigned by others ihun the producers,
to manage bu-iness matters for the owners of ves
sels, or for the shipper* or consignors of goods,
or whose business ir is to purchase, renr, hire or
sell real estate or negroes, shall be deemed a com
mercial broker or commission merchant under
this act.
XIY. Tobacconists shall pay fifty dollars, and
two and a half per centum on gross amount of
sales. Any person whose busine°s it is to sell, at
retail, cigars, snuff, or tobacco in anv form, shall
be deemed a tobacconist under this act. But re
gistered wholesale and retail dealers shall not be
taxed as tobacconists.
XY. Theatres shall pay five hundred dollars and
five per cent, on all receipts, which tax shall be
paid by the owner of the building. Every edifice
used for the purpose of .dramatic representations,
plays, or performances, and not including halls
rented or used occasionally for concerts or theat
rical representations,shall be regarded as a theatre
under this act. Each circus shall pay one hundred
dollars, and a tax of ten dollars for each exhibi
tion, wfcieh 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 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 jegarded hs a juggler
under this act: Provided, that no registry made
in one State shall be held to authorize exhibitions
in another State ; and but one registry shall be re
quired under this act to authorize exhibitions in
anv one State.
XVI. Bowling alleys and billiard rooms shall
pay forty dollars for each alley or billiard table
registered, which tax shall be paid by the owner
thereof. Every place or building where bowls are
thrown or billiards played, and open to the public,
w ith or without price, shall be regarded us a bowl
ing alley or billiard room respectively under this
act.
XVII. Livery stable keepers shall pay fifty dol
lars. Any person whose occupation or business is
to keep horses 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 cent, on the gross
amount, of sales made. Any person w hose bu<-i
--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, anu one per centum on the gross
amount of sales made. Any poison whose bu-i
--ness it, is to butcher and sell, or offer lor sale in
open market or otherwise, the fie fill of cattle, hr.r
or sheep, shall be deemed a butcher under this
act; and any person whose, business it is to bake
and sell, or oiler for sale bread, shall be deemed a
baker under this act.
XX. Peddlers shall pay fifty dollars, and two and
a half per cent, on the gross sales. Any person,
except persons engaged in peddling exclusively
periodicals, books, newspapers, published in the
Confederate States, Bibles, or religious, tracts, who
sells, or offers to sell, at retail, goods, wares, or
other commodities, traveling with his goods ftorn
place to place in the sireet, or through different
parts of the country, shall be deemed ft peddler
under this act: Provided, that any peddler who
sell*, or offers to sell, dry good?, foreign or do
mestic, by one or mote oiginal pieces or packages
at one time, and to the same person or pet sons a*
aforesaid, shall pay one hundred dollar?, and two
and a half per cent, ou the gross sties; and any
person w ho poddies jewelry shall pay fifty dollar?,
and two aud a half per centum on the gross sales.
The tax upon peddlers shall be deemed a tax. upon
the personal privilege, to be paid by each individ
ual engaged in the business, without regard to
place at. which the same is conducted.
j XXI. Apothecaries shall pay fifty dollars, and
two and a half per centum on the gross amount of
I sales made. Every person who keeps a shop or
! building where medicines are compounded or pre
pared according to prescription*; of physicians, and
; sold, shall be regarded as an apothecary undet
this act.
XXII. Photographers 3ball pay the sum of fifty
| dollars, and two and a half per centum on the
: gross amount of sales made. Any person or per
j sons who make for sale photography ambrotypes,
. daguerreotypes, or pictures on glass, tnetal, paper,
j or other material, by tbe action ot light, shall be
j regarded as a photographer under this act.
XXIII. Lawyers actually engaged in practice
shall pay fifty dollars. Every person whose busi
ness it is, for fee or reward, to prosecute or deiend
cases in any court of record or other judicial tri
bunal of the Confederate States, or of any State,
or give advice m relation to causes or matters
pending therein, shall be deemed to be a lawyer
within the meaning of this act.
XXIV. Physicians, surgeons and dentists actu
j ally engaged in practice shall pay fifty dollars.
Every person whose business it is, for lee or re
ward', to prescribe or perform surgical opera'ion?
for the cure ot any bodily disease or ailing, shall
i be deemed a physician, surgeon or dentist within
the meaning of this act, as the case may be ; and
; the provisions of paragraph number twenty-one
shall not extend to physicians who keep on hand
medicines solely for the purpose of making up
their own prescriptions for their own patients.
The tax upou lawyers, physicians, surgeons and
1 dentists, shall be deemed a tax upon the personal
privilege, to be paid by each individual in the busi
ness, and without regard to the place at which the
same is conducted: Provided, that the provisions
of this act shaii not apply to physicians and sur
geoua exclusively enjaged in liie Confederate
service.
XXV. Confectioners shall pay fifty dollars, and
two and a half per centum on the gross amount ol
sales. Every person w fio sells at retail confection
ery, sweetmeats, comfit?, or other e&aieeta, ia any
building, shall be regat Jed a confectioner under
thi? act.
Sec. <5. And every person registered and taxed
upon the gross amount of sales as aloresaid shali
be required, on the first day of July, eighteen
hundred and sixty three, to make a list or return
to the assessor of the dieuiet of the gross amount
of such alee as aforesaid, to wit : From the pas
sage of this act to the thirtieth day of June, eigh
teen h’.tr.d*ed and sixty-three, inclusive, r«od at the
end ol evetv three mouths, or within ten davs
thereafter, alter the said first day of July, eighteen
hundred stnl three, make a list or return to
the [collector] assessor of the district,Jof the gro-s
amount of such salea made as aforesaid, with tbe
'Honc-mt oi tax which has accrued, or should accrue
thereon, which list shall have annexed thereto a
declaration, under oath or affirmation in form or
manner as may t*e 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 ihe amouut of tax thereupon as aforesaid,
and in default thereof shall pay a penalty in dou
ble the amount of the tax.
'Ev. 7. That upon the salaries of all salaried
per?o.Bs Hc.-ving in any capacity whatever, except
upon the salaries of persons in the military or na
val service, there shall be levied and collected
a tax of one per centum on the gross amount
of such sa-ary, when not exceeding fifteen hundred
do iarS; and two per centum upon sn excess over
that amour* r , to be levied and collected at the
end of tbe year, in the manner prescribed for
other lares enumerated in this act: Provided,
thst no raxes shall be imposed by virtue of thin
act on the salary of any person receiving a salary
not exceeding one thousand dollars per annum, or
at a like rate for another period of time, longer or
shorter.
>ec. 8. That the Secretary of the Treasury shall
au=e to he assessed and ascertained, on the first
'' J 'unary next, or as soon thereafter as practi
cabie, the income and nrofiti derived by each per
son. join* stock company and corporation from
eveij occupation, employment or business, wheth
er registered or not, in which they may have boen
engaged, and from every investment of labor,
kill, property or money, and the income and pro
fits derived from any source whatever, except
salaries, during the calender year proceeding the
said first day of January next, and the said in
. ome and profits shall be ascertained, and taxed
in the manner hereinafter prescribed.
1. If the income be derived from the rents of
houses, lands, tenements, manufacturing or turn
ing establishments, fixtures and machinery, mills,
sptings ol salt, or oil or veins of coal, iron or other
minerals, there shall be deducted from the gross
amount of the annual rent a sum sufficient for tbe
necessary annual repairs, not exceeding ten per
centum on said rent, except that the rent derived
from houses shall be subject to a deduction not
exceeding five per centum for annual repairs.
IJ. If the income be derived from any manufac
turing or mining business, there shall be deducted
from the gioss value of the products of the year :
firsr, the rent ol the establishment arid fixtuies, if
‘lotnMly rented, and not owned by the person
prosecuting the business ; second, the cost of the
labor actually hired and paid for ; third, the act
ual cost of the raw material purchased and manu
factured.
111. If the income be derived from navigating
enterprises, there shall be deducted from the grors
earnings, including the value of freights on goods
shipped by the person t unning the vessel, the hire
ot the boat or vessel, if not owned by the person
running the same, or if owned by him a reasona
ble allowance for the wear and tear of the same,
not exceeding ten per cent.. 1 per annum, and also
the cost of running the boat or vessel.
IV. If the income be derived by the tax paver
from boat or ship building, there shall he deduct
from the gross receipts of his occupation, inclu
ding the value of the ship when finished, if built
for himself, the cost of the labor actually hired
and paid by himself, and the prime cost of the rna
terial?, if purchased by lii.u.
V. li the income be derived by the tax payer
irom the sale of merehandise or any other proper
ty, real or persona!, there shaii be deducted from
the gross amount of sales, the prime cost of the
property sold, including the cost of trunaporta-
Ron salaries of clerks actually paid, and the rent,
of buildings employed in the business, if hired and
not owned by himself.
VI. If the income be derived by the tar.
payer from any other occupation, profession,
employment or business, there shall be deducted
from the gross amount of fees, compensation, pro
fits, earnings, or commissions, the salaries cf clerks
actually past, and the rent cf the office or other
building used in tbe business, if hired and not.
owned by himself, the cost of labor actually paid
and not owned by hirnuelt, and the cost of mate
rial other than machinery purchased for the u.?e of
bis business, or to be converted into r ome other
form in the course of his business ; and in case of
mutual Insurance companies, the amount of,losses
paid by them during the year. The income do
rived from all other sources shall be subject to no
deduction w hatever. Nor shall foreigners be sub
ject to a tax front i.ny other income than that de
rived from property owned, or occupations or era
pioymeni3 pursued by them within the Confeder
ate States, and in estimating income there shall
be iccluued the value of the estimated annual ren
tal of all dweil’Dgs, house?, buildings or building
lo»5 in cities, towns, or villages, occupied by the
owners, or owned and not occupied or hired, and
the value of the estimated annual hire of ail slave?
not engaged on plantations or farms, and not em
ployed in some business or oc.'uptious the profit*
>h eh are taxed as income under this act. When
.e income shall be thus ascertained, all of those
which do not exceed live hundred dollars per an
■ urn s hall be exempt from taxation. On all in
ccm?3 received during the year over five hundred
dollars and not exceeding fifteen hundred dollars,
a tax of five percent, shall be paid; on all in
comes over Gfteeh bnndred dollars, and less
than three thousand dollars, five per cent, shall
bo paid on the first fißeen hundred dollars, and
ten percent, on the excess; ou all iucomeeof
or over three thousand dollars, and lesa than five
thousand dollars, a tax of ten per cent, shall be
y aid ; on all incomes of or over five thousand dol
lars and less than ten thousand dollars, a tax of
twelve and a half per cent, shall be paid ; and on
all incomes of or over ten thousand dollars, a tax
of fifteen per cent, shall be paid. All joint stock
companies and corporations shall reserve one tenth
of the annual earnings, vet apart for dividend and
reserved fund, to be paid to the collector of the
stockholder shall not be estima ed as a part of
his incomes for the pnrposes of this act. All per
sons shaii give in an estimate of their income and
profits derived from any other source whatever,
and in doing so shall first state the gross araoant
of their receipts as individuals or members of a
firm or partnership, and, also state particularly
each item for which & deduction is to be made and
the amount to be deducted for it: Provided, That
the incomes and profits 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 annnal earnings of said joint stock com
panies and corporations set apart a* aforesaid,
sh.-ill give a prefit of more than ten and lea? than
twenty per cent, upon their capital stock paid in
of said rttm so set apart shall be paid ps
a tax to the collector aforesaid, arid in case s.iid
aum so set apart shall give protit ui mote than
twenty per cent, on their capital stock paid in,
one-eiith thereul shall be reserved and paid >s
aforesaid. Iho tax levied in this section shall be
collected on the nrst day ot January ensiiiii?.
ttec V. That if the assessor shall be dissatisfied
with the statement or estimate of income and pro
fit*} danced from anv source whatever, other than
produce? in kind, which tbe tax payert* teoaired
to render, or with any deduction claimed bi s„id
tax payer, he shall select one disinterested citiaca
ot the Vicunage *; a referee, and the tax payer
shall select another, and the two thh:■ selected
shall call in a third, who sh-*JI iar»Mtiwsti» and de
termine the facts ia reference to said esilrna s o and
deductions, end fix the amount of income and
on "hick the tax payer shall be assessed, and
a cartificata signed by a majority of the »c f er*>. a,
?hall be concfn?lve to the .'.mount nf income it.id
proht? on which the tax paver shall be *t?s>*?sed!
Presided, That if any person sh li fad or render
the suii'ujeui or esti.nute niWstid, or shall fail
or refuse to eel* et a referee s* aforesaid, ' e as
sessor shall se’rct three referees, who shall fix the
amount of income and prof's on which the tat
payer shall he MS-<ea*ed from the best evidence
they can obtain, an«i a certificate signed by u ma
jority ot said referee* shall bo conclusive on the
tax payer: Andj.ro Idcl farther , That In jcj
case submitted to ref -e a. or r re-tjorifiv of
them shad find and certify liiat the utatynont nr
estimute of iDcoaw and profit? rendered by fno
tax payer does not contain more than four filth?
of the true and real smount v. • h>* taxable income
and profits, then the tax payer, in addition to u c
income tax on the true amount of ot his ireorne
profits ascertained and assessed by the referees
shall pay ten per centum on the amount of said
income tax, and the assassor shall he entitled
to ODe-fifth of said additional ten per centum over
and above all other fees and allowances' A*td
provided further, That he assessor may admin ia*
ter oaths to referees, the tax payer, and any wit
ness betore the refers eg, in regard to said esti
mate, and any deduction claimed, or anv fact in
reference thereto, in such form as the Secretary
of the Treasury mar prescribe.
Sec. lib On ali profits made hv any person,
partnership, or corporation during the year eigh
teen hundred and sixty-two, by the purchase with
in the C'onlederate State?, and sale, during the
said year, ot any flour corn, bacon, pork, oats,
hay, rice, salt,, iron, or the manufactures of iron,
sugar, molasses made of cane, butter, woolen
cloths, shoes, boots, blankets, and cotton cloths,
tax often per centum, shall be levied and collect
ed, to be paid on the flrst day of July next: J J ro
vided, That the tax imposed by this sccdou shall
not apply to purchases and sales made iu the du
course of the regular retail business, and shall net
continue beyond the present year.
Sec. 11. Each farmer and planter in tlie Confed
erate states, after reserving tor his own use fifty
bushels of sweet potatoes, and fifty bushels of Irish
potatoes, one hundred bushc!.? of corn, or fifty
bushels of the wheat produced in the present year,
shait pay and deliver to the Confederate govern
ment, ot the products of the present year, one
tenth of the wheat, com, oats, rye, buckwheat or
rice, sweet and Irish potatoes and of the cured bny
and fodder j also one tenth of the sugar, molasses
made ot cane, cotton, wool and tobacco: the cot
ton g'nncd and packed in some secure manner,
and tobacco shipped and packed in boxc3, to be
delivered by him on or before the first day of
March in the next year. Each farmer or planter,
after reserving twenty bushels of peas or beans]
but not more than twenty bushels of both, for his
own use, shall deliver to the Confederate govern
ment, for ita-nse, one tenth of the peas, beans and
ground peas produced and gathered by him during
the present year. As soon as the aforesaid crops
are made ready for market, the tax assessor, in
case of disagreement between him and the tax
payer, shall proceed to estimate the Same in the
following manner The assessor and the. tax payer
shall each select a disinterested freeholder from
the vicinage, who may rail in a third in ease of a
uiticrenee ot opinion, to settle the matter in dis
pute ; or it the tax pajt-r neglect-* or ictuses to
select one such freeholder, the said assessor shall
select two, who shall proceed to asses? the crops
as herein provided. They slmii ascertain the
amount of the crop? either by actual measurement
or by comparing the contents of the rooms or
houses in which tbpy are held, when a correct
computation is practicable by such r* met}.mi, and
the appraiser •riiallthen estimate, under oath, the
quantity and quality of such crops, including what
may have been : oid, or consumed by the ptodoeer
prior to said estimate, whether gathered or not,
and the value of the portion thereof to which the
government is entitled, and shall give written,
statement of this estimate to the r-aid collector,
cud a copy oi the same to the producer. The =»Sd
producei shall be requited to deliver the wheat,
corn, oatej rye, barley, buckwheat, rice, peas,
beans, cured fodder, augur, Qicktsses of
cane, wool and tobacco, thus to be paid a tithe
! in kind, m suen lo.ai and ordinary marketable
| condition as may be usuai iu the sc .-tions In which
they are to be delivered, and the cotton in such
• manner a* hereinbefore provided, within two
months from tbe time they have been climated as
aioresaid, at some depot aot more tuao eight miles
from the place of production, and it 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 be collected by the tax
collector as hereinafter prescribed : Provided, that
I government shall be bound to furnish to the pro
ducer sacks for the delivery of such articles of
1 grain as requite to be put in sacks for tnnsporta*
1 (ion, and shall allow to the* producer of molasses
I the cost of the barrels containing the same. The
j said estimate shali be conclusive evidence of the
amount in money, of tax due by the producer to
the government, and the collector is hereby au
thorized to proceed to collect the same by
a warrant of distress from bis office, under his
signature, in the nature of a writ fieri facias, and
by virtue of the same to seize and sell any person
al property on fbc premises of the tax payer or
elsewhere, belonging to him, or so much thereof
as may be necessary for the purpose ot paying the
tax, and the additional fifty per cent, aforesaid,
arid costs ; and said sale shall be made in the man
ner and form and after the notice required by the
laws of tbe several States for judicial sales of per
sonal property, and the said wariaDt ot distress
may be executed by the tax collector or any depu
tv by him appointed for that purpose, and the
deputv executing the warrant shall be emit ©d to
thu Barae fees as arc allowed in the respective
States to sherifls executing writs of fieri facia*,
said fees to be paid as coats by the tax payer:
Provided, that in all cases where the assessor and
the tax pay* r agree on h * assessment of tbe cropse
and the value of the portion thereof to which th
government in entitled, nc other assessment shall
be noessary ; but the estimate agreed on snail be
reduced to writing and signed by tbe aastsmr and
tax paver, and have the same force and effect as
the assessment and estimate of disinterested free
holders hereinbefore mentioned ; and two copies
of such assessment and estimate thus agreed on
and signed as aforesaid shall be made, and one
delivered to the producer and the other to the
eollector: And provided, that the a?9es9or is
hereby authorized to administer oaths to th© tax
payers aud to witnesses iu regard to any item ol
VOLUME XLI— NO. 8.
I the enimtte herein required t© bo nmb
j provided further, vrheu agricultural produce t
| ‘ mi 13 f*“j ‘^ f taxes, ii payment he made bt *
tenant who m bound to p*v hi* rent ir Li 1 th.*
[ !? Ql ’ h ot ' *aid rent in kind shall be paid .
i »iu<i hv the tenttiit to the ffoverninent an ii*
ti e tax ol thr> !.'«<>or on said rent and ifie i . * *
of the government officer release the h - or u.
ali obligation to include said ret-i in . i i.i
statement of income, and discharge the u-turn
from so much of his to the lesoor.
See. 1?. That every farmer, planter, or ;*rr,i>i
si rU exhibit to the assessor, on or abom tl.« 1«
ot March, eighteen hundred and etxty-fo>:r uU
account ol ali the hog3 he uiaj have slaughtered
Since Ute passage Qf tii? act and before tb i tl e;
•mcr the delivery of this estimate to the po t
quartermaster hereinafter mentioned bv the a?
aor, th*> said i&rater, planter or grarier shall <;*• >•
er an equivalent for one tenth ot the a .4i.,c ... „ , a
bacon, at the late ol sixty pound* of Uc *n t-> a
or.e hundred Weight ofpotk. That cn ";a 0•* , f
November next *■ and each trar there* •*>•* .* „
mat© shall be made, a? hereinbefore p.'O .fitti
the value ol neat cattle, hors*?, muT.-,
" u eiioo, n. .i. >3c5S o*-. t ,
the Coni»*M»*fii te at;d tuck v ii.j t o * -
owners sfia*' bn f axcsJ one p**r cent to bt* t *
or before the first day of J iriuarv nex e: >
Ii the g;a?irr, or planter,or Urmer ah« have
bc*iv©« B<uc«* th*> :\*tssege ©f q
the first day of November, the gros, .1 ac .Ji f
such sales ;hftll b? esistn*ited and taxed as icco'a •,
after dedusting therefrom me money actxailv p-id
loreueh beova*. if they have been actually pur.
chaseu, and the value ot th© corn cou-iiued l y
tL *u. ibv es::m*t© of these ftema sluil bet.: e
in cs-*' oi disagre*ajeut between the e: and
tax tax paypr ss herein prvscribed ia other c?s< §
r, t bicomH trv ; nnd ou each succeeding first c«y
ot November, the beeves told during the pre -e
iug twelve months shali be estimated and t* * j n
tbe same mauner.
>ec. 12. That the Secretary of War shall divida
the service of the quartermaster's de srtn. ni
into two branches, one, herein deaotnindte i po>t
quartermasters, lor the collection of the « ,!.»
paid (or rates in kind, and the other for tl'-i *).
t:on to the proper points for supplying l! c an y,
and for delivering cotton and tobacco to th ■ * •
ol lhe Secretary of the Treasure. The tax «-e
sor shall transler the estiuiMte of articles do* li»*m
each person, by way ot a tax in kind, to t.i * and y
authorized post quartermaster, taking from tl©
said quartermaster a receipt which shall b< f, »1
as a voucher with the chief collector In n. i lii*;
his account, aud a copy of this receipt eh .II le
furnished by the chiel collector to the auditor
settling the post quartermaster’s account a* a
charge against him. The post qu&rterma.-ter t -
ceiviqg the estimate, shall collect from the t■. •
payer the articles which it specifics, and winch
ho ia bound to pay and deliver a« a tax to tl o
Confederate government. T!.e po.-t quartern; i--
ter shall be liable for the safe custody ol th»> ac
clcs placed in his care, add shall account !* r tl <-
same by showing that, after proper and iuc .01 a
from unavoidable loss, the residue has boen
ered to the distributing agents as evidenced Ly
their receipts. The said post quartermaster ■ 11.
also state the accounts ol the quartet master’s re*
ceiving from him the articles delivered in p.ijuiei t
of taxes in kind at his depot, and make a monthly
renort of the same to such officer as t..r f’; r. y
ol War may designate Provided, that in ca-e :!
post quartermaster shall bo unable to collci ; t! «.*
tax in kind specified in the estimate delivert.; lo
him as aforesaid, he shall deliver to the dial; id
tax collector said estimate as baais for ti «ii
tress warrant authorised to he issued, an<t 1 a
receipt therefor, mid forward the same to the chief
tax collector a. a credit iu the statement of tl •
account* nf said post, quartermaster: Provided
that any parti 1! patment of said trx in kind -In. 1
be endorsed ou said estimate before delirei ngthe*
same to the district tux collector as aforesaid, at i
the receipt given to him therefor by the diaitit i
tax collector tdial! Gpecify said partial pmoe;...
When the articles thus collected through the p»
ment of taxes in kind have been received II
depot us aforesaid, they ahull ba distributed to th*
agents of the Sc* tetary of the Treaenrv, ii the *
consist of cotton, wool or tobacco, or if the\ Ia
suitable for forage or subsistence to such places
and in such manner a3 the Secretary of War m
prescribe. Should the Secretary of War find that
some of the agricultural produce tl .« j.uid
suitable for forage and subsitience haa f«c. ot
will be deposited in places where it eonno! be **>
either directly or indirectly for these purpoae *, l a
shall cause the same to be told, in such manor, as
he may prescribe, and the proceeds of aale .*
be paid iuto the Treasury of the Confeder ate S' tt
Should, however tho Secretary of War no <fv , t J
Secretary of the Treasury that it would be it pr
ticable for him to colUtct or u*e the arlc.iea tax
in kind, or any of them, to b« received ii. t e* : j a
districts or looai'.ties, thea the Secretary of t
Treasury ahall proceed to collect in sal 1 dat, -
or locklitic* the tnouey value of *aid article* *
Ccd in >aid estimate aud not required in i..
said money value siioil ba due on the L 3; and v
.January in each and every year and be tv.ea
as soon thereafter as practicable.
Sec. 14. That the estimate* of incomes stc
profits, other than tboae payable in kii.d, and t 0
Rtatcnaentß or bills for the amount of lb© epe.
tax on occupation, employment, bu ir.ess aui pro
fessnjcs, and of tales on grow salrs shad be de
livertd u? the assessor to the collector of th* and
rrict, who shall give him a receipt for the same,
and the said o?aes»or shall tile receipt wr t 9
chief ux collector of the State, and the colkc.o.
of the district, holding said estimatea, staten. *. .
or bills, shall proceed to collect the same from
tax paver. Tbe money thus collected ahs ;
paid to chief tax collector of the State accotn;
niod;by the estimate*, statement* or biil.a aforeaa
delivered by asseasor to tbe diatrict collects*
aforesaid.
Sec. 15* That every person who, as trustee
guardian, tutor, curator or committee, eteciror
or administrator, or m* agent, attorney in fact, o
factor, of any person or peraons, whether re.;,,
in the Confederate State* or not, and every re
ceiver in chancery, clerk, register, or other off: *?r
of any court, shall be answerable for dot g ail
such acts, matters and things as shall be required
to be done in order to the assessment of the mou
ey, property, products, and income under their
coutrol and tbe paymeut of taxes thereon, and
shall be indemnified againtt all, and every per*«oa
for all payments ou accounts of the Uxea her
specified, and aball be responsible for all t*xe‘ 3
due from the estate*, income money, or property
in their possession or under their control.
Sec. 16. The income and moneys of bo«’iu’-,
asylums, churches schools, and colleges sbuh be ex
empt from taxation under the provi-ioa- ol ** -a .
Sec. 17. That the Secretary ol the Treasury be,
and he is hereby authorized to make all rules and
regulations necessary to the operations of this a. t.
and not inconsiitent herewith.
Sec. 18. Th.s act shall be in force for two yeara
after the expiration of the present year, and t'te
taxes herein imposed for the present year
be levied and collected each year th?reaiter in the
manner and form herein prescribed, and lor the
said time of two years, unless this aot shali be
soon repealed : Provided, the tax ou Qaval store
flour, wool, cotton, tobacco and otuc: agricult o a,
products of the growth of any year preceding the
year ISCS, imposed in the first section of this act,
shall be levied and collected only lor th© praseut,
year.