War of the Rebellion: Serial 128 Page 0517 CONFEDERATE AUTHORITIES.

Search Civil War Official Records

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, with or without price, shall be regarded as a bowling alley or billiard room, respectively, under this act.

XVII. Livery stable keepers shall pay fifty dollars. 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 lars, and two and a half per centrum on the gross amount of sales made. Any person whose business it is to buy and sell and deal in cattle, horses, hogs or sheep, shall be considered a cattle broker.

XIX. Butchers and bakers shall pay the sum of fifty dollars, and one per centrum on the gross amount of sales made. Any person whose business it is to butcher and sell, or offer for sale in open market or otherwise, the flesh of cattle, hogs, or sheep, shall be deemed a butcher under this act; and any person whose business it is to bake and sell, or offer for sale, bread, shall be deemed a baker under this act.

XX. Ped[d]lers 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 from place to place in the street, or through different parts of the country, shall be deemed a ped[d]ler under this act: Provided, That any ped[d]ler who sells, or offers to sell, dry goods, foreign or domestic, by one or more original pieces or packages at one time, and to the same person or persons as aforesaid, shall pay one hundred dollars, and two and a half per cent. on the gross sales; and any person who peddles jewelry shall pay fifty dollars, and two and a half per centrum on the gross sales. The tax upon ped[d]lers shall be deemed a tax on the personal privilege, to be paid by each individual engaged in the business, without regard tot place at which the same is conducted.

XXL. Apothecaries shall pay fifty dollars, and two and a half per centrum on the gross amount of sales made. Every person who keeps a shop or building where medicines are compounded or prepared according to prescriptions of physicians, and sold, shall be regarded as an apothecary under this act.

XXII. Photographers shall pay the sum of fifty dollars, andper centrum on the gross amount of sales made. Any person or persons who make for sale photographs, ambrotypes, daguerreotypes, or pictures on glass, metal, paper or other material, by the action of light, shall be regarded a photographer under this act.

XXIII. Lawyers actually engaged in practice shall pay fifty dollars. Every person whose business it is, for fee or reward, to prosecute or defend causes in any court of record, or other judicial tribunal of the Confederate States, or of any State, or give advice in 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 actually engaged in the practice shall pay fifty dollars. Every person whose business it is, for fee or reward, to prescribe remedies, or perform surgical operations for the curer of any bodily disease or ailing, shall be deemed a physician, surgeon or dentist within the meaning of this act, as the case