I thought that lawyers being lumped in the same tax bracket as liverys was sort of fitting.
Piney Flats, TN
The Daily Dispatch: April 21, 1863.
Tuesday morning....April 21, 1863.
The Confederate tax bill.
The following is a summery of the Tax bill which was passed by the House of
Representatives yesterday. It had previously passed the Senate, and is now a law.
It imposes a fax of eight per cent upon the value of all naval stores, suit, wines, and spirituous liquors, tobacco manufactured or unmanufactured, cotton, wool flour, sugar, molasses, syrup, rice, and other agricultural products, held or owned on the first day of July next, and not necessary for family consumption for the unexpired portion of the year 1863 and of the growth or production of any year preceding the year 1863, and a tax of one per cent, upon all moneys, bank notes or other currency, on hand or on deposit on the 1st of July next; and on the value of all credits on which the interest has not been paid and not employed in a business the income derived from which is taxed under the provisions of this act; provider, that all moneys owned, held or deposited beyond the limits of the Confederate States shall be valued at the current rate of exchange in Confederate Tressury notes. The tax to be asserted on the 1st day of July, and collected on the 1st day of October next, or as soon thereafter as may be possible.
Section 5th imposes the following taxes for the year ending the 31st of December, 1863, and for each year thereafter:
$520. Auctioneers to all dealers, tobacco, pollars castle brokers another entries, posting and confectioners, $50 and 2½ per centum on the great amount of made.
Wholesale dealers in liquors $200, and 5 per centum amount of sales. Retail dealers in liquors $100 and 10 per centum on gross amount of sales
Wholesale dealers in groceries, goods, war's merchandise, etc, $210, and ½ per centum.
Pawn brokers, money and exchange brokers $60
Distillers $200 and 20 per centum Brewers, and per centum.
Taverns, and eating houses first class, second class, Third class, $10; Fourth class, Fifth class, Every where food or refreshments are sold, and every boarding- house here shall be six boarders or more shall be deemed an eating-house under this act.
Commercial brokers or commission merchants and two and a half per centum.
$500 and five per centum on all receipts.
Each circus, $100 and $10 for each exhibition. Jugglers and other persons exhibiting shows, $0
Bowling alleys and billiard rooms, $40 for each alley or table registered
Livery stable keepers, lawyers, physicians, surgeons and dentists, $50
Butchers and bakers, $0 and one per .
All persons engaged, or intending to engage, in any business named in the 5th section, shall within every days after the passage of the act, or at the time of beginning business, and on the 1st of January in after register with the district or a account of the name and residence of each person, of corporation engaged of interested in the business with a statement of the time for which and the place and manner in which the same is in the conducted, &c. At the time of the registry there shall be paid the specificing for the year ending on the next 31st of December, and such other tax as may be due upon sale receipts.
Any person falling to make such registry and pay such tax shall, in additional to all other taxes his business imposed by the act pay double the amount of the specific tax on such business, and a like sum for every thirty days of such failure.
Requires a separate registry and tax for each business mentioned in the 5th section, and for each piece of the same; but no tax for mere of goods at a place other than the registered place of business. A new registry required upon every charge in the place of conducting a registered business upon, the death of any person conducting the same or upon the transfer of the business to another but no additional tax.
Every person registered and taxed is required to make returns of the gross amount of sales from the passage of the act to the 30th of June, and every three month thereafter.
A tax upon all sales extent of persons in the military or naval service is per cent when not exceeding $1,400 and two per cent upon an exceeds over the amount. Provided, that no taxes shall be imposed on the salary of any person receiving a salary not exceeding $000 per annum or at like rate for another period of time longer or shorter the tax on annual incomes, between $500 and $1,500 shall be five per cent; between $1,400 and $3,000, five per cent on the first $1,500 and ten per cent; between $5,000 and $10,000, 12 ½ per cent; over $10,000 fifteen per cent; subject to the following deductions; on incomes derived from rents of real estate, manufacturing and mining establishments, &c., alarm for any annual repairs; on incomes from any mining or manufacturing business the rent (if rented,) one of labor actually hired, and raw material; on incomes from navigating enterprises, the hire of the vessel or allowance or wear and tear of the same, not exceeding ten per cent; on incomes derived from the sale of merchandize or any other property, the prince cost, cost of transportation, salaries of clerks and rent of building; on incomes from any other occupation, the salaries of clerks, rent, cost of labor material &c; and in case of mutual insurance companies the amount of loss paid by them during the year. Incomes derived from other sources are subject to no deductions whatever.
All joint stock companies and corporations shall pay one teeth of the dividend and reserved fund annuity. If the annual shall give a profit of more than tea and less than twenty per cent on capital stock, to be paid; more than twenty per cent, one-sixth. The tax to be collected on the 1st of January next and of each year thereafter.
A tax of ten per cent on all profits in 1862 by the purchase and sale of flour, corn, bacon pork, calves, hay, rice, salt, iron, or the manufactures of iron, sugar, molasses and made of case, butter, woolen cloths, shoes, boots, blankets and cotton cloths.--This is not to apply to regular retail business.
Each farmer after reserving for his own use fifty bushels sweet and fifty bushels Irish potatoes, one hundred bushels corn, or fifty bushels wheat, produced this year, shall pay and deriver to the Confederate Government one-tenth of the grain potatoes forage sugar, cotton, wool, and tobaccos produced. After receiving twenty bushels pass or he shall deliver one tenth thereof.
Every farmer, planter or grazier, one-tenth of the grain by him at the rate of 60 pounds of bacon in 100 pounds of pork; one per cent upon the value of all cattle, not used in cultivation, and rest to be paid by the owners of the same; said to be taxed as income.
All hospitals, deaf, and charitable asylums churches, and colleges are exempt from taxation