Civil War and Reconstruction in AlabamaFleming, Walter L. (Walter Lynwood)
History
Civil War and Reconstruction in Alabama
Fleming, Walter L. (Walter Lynwood)
Alabama -- History -- Civil War, 1861-1865; Reconstruction (U.S. history, 1865-1877) -- Alabama
Crop liens 33-1/3%
Hoarded money 1%
Jewellery, plate, furniture 1/2%
Goods sold at auction 10%
Imports 2%
Insurance premiums (companies not chartered by state) 2%
Playing cards, per pack $1.00
Gold watches, each 1.00
Gold chains, silver watches, clocks 0.50
Articles raffled off 10%
Legacies, profits and sales, incomes 5%
Profits of Confederate contractors 10%
Wages of Confederate officials 10%
Race tracks 10%
Billiard tables, each $150.00
Bagatelle 20.00
Tenpin alleys, each 40.00
Readings and lectures, each 4.00
Pedler 100.00
Spirit rapper, per day 500.00
Saloon-keeper $40.00 to 150.00
Daguerreotypist 10.00 to 100.00
Slave trader, for each slave offered for sale 20.00
In 1863 a tax of 37-1/2 per cent was laid on Confederate and state bonds
not in the hands of the original purchaser;[430] 7-1/2 per cent was levied
on profits of banking, railroad companies, and on evidence of debt; 5 per
cent on other profits not included in the act of the year before. The tax
on gold and silver was to be paid in gold and silver; on bank-notes, in
notes; on bonds, in coupons.[431] In December, 1864, the taxes levied by
the laws of 1862 and 1863 were increased by 33-1/3 per cent. Taxes on gold
and silver were to be paid in kind or in currency at its market
value.[432] This was the last tax levied by the state under Confederate
rule. From these taxes the state government was largely supplied.
A number of special laws were passed to enable the county authorities to
levy taxes-in-kind or to levy a certain amount in addition to the state
tax, for the use of the county. The taxes levied by the state did not bear
heavily upon the majority of the people, as nearly all, except the
well-to-do and especially the slave owners, were exempt. The constant
depreciation of the currency acted, of course, as a tax on the
wage-earners and salaried classes and on those whose income was derived
from government securities.
Public-domain text, read in full here on John Shaqi.
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