The State guard., 1848-04-11


 or harness, one-half of one per cent al
 race horses including as such all horses
 geldings colts, mares, and flies, that have
 at any time during the tax year been ir training or run for any purse, or has wor
 or lost in any race, or paid forfeit in any
 race the amount of ten dollars, one peI
 cent; all saw mills, oil mills, grist mills
 breweries, iron, brass, or copper founder.
 ies, or forges, marble quaries, manufac.
 tured marble, gin making shops, cabinet
 shops, carriage making shops, cotton pres. ses for re-pressing cotton, and all other manufacturing establishments of whatever character or kind, one-iitih of one per cent; all toll bridges, turnpkes and fer ries, one-fourth per cent the value of all oi which shall be ascertained and deter mined by the assessors, upon view, or on the best information they can obtain.
 And on money loaned at legal interest whether by promissory notes. bills, bonds or otherwise, ormoney not invested or em- i ployed in some regular business, one-
 fourth of one per cent on moneys loaned at us,iFious or illegal interest," meaning
 thereby all moneys loaned or put out at a
 higher rate of interest than the rate es. tablished by law, whether it be thus loan. ed or put out under any agreement, under
 standing or contract, verbal or written,
 or in shaving notess buying bills of ex- change, bonds, judgements, executions, or any kind or description of negotiable pa- per, at greater discount than the legal
 rate of interest, the fourth of one per cent :;
 Prorided, nothing herein contained shall
 be construed to include money used or en-
 ployed in regular exchange business, which shall be understood to mean the
 buying and selling bills, drafts, checks or certificates of deposite drawn against the
 shipment of produce or merchandise, or checks, or drafts. drawn against funds
 in hand or on depokite, or for the transmits
 sion of funds from one place to another.
 And also on moneys used in dealing in
 gold and silver coin, gold or silver bullion,
 all stocks or publi" securities, and all cur } rent and uncurent bank notes. And up- , on all moneys so employed in regular
 exchange business, shall be assessed and , collected tax of one-thrd of one per } cent, on the capital employed. And there shall be assessed and collected on all jew elry, plate and household furniture over the } amount of two hundred dollars, which shall include pictu.es and paintings, other
 than family portraits, piano fortes and all , other goods, wares, &c, kept by the family : about the house for use or ornament, one- l fourth of one per cent. The amount of r all moneys loaned at legal interest, or not invested in some regular business, and all loaned at illegal il terest, or employed in a : regular exchange business, and the value l ofall house hold furniture shall be ascer. ; tained and determined, by the party giv- } ing in the same. 1t shall be the duty of ] every tax payer in rendering in his list ol
 taxable property, to include therein all the
 moneys loaned by him or her, as agent ei- } ther directly or indirectly, for any non-rcs- ident, foreign partnership or corporation,
 and on all moneys so loaned there shall be assessed and collected the same tax i'm posed by law on money loaned or othcr-
 wise used by citizens ofthis State.
 SEC. sl. And be < further enacted, That all moneys mentioned in the prece. , ding section as loaned at legal, illegal or usurous interest, or used or employed in a regular exchange business, shall be held : and deemed to be within the meaning ol said section as taxable, whether the same
 be part due or not. n a9l t SEC. s2. And De a further enacted, That it shall be competent for the Govern or ot the State and Comptroller of Public Accounts to dispense with the procurement Of the Registers, as provided for in section
 twenty-ninc of this act, if in their opinion , it will be for the interest of the State to dc so. And in the event that they should dis. pense with the procurement of said Reg. r isters. then and in that case, they shal have the maps provided for in section thr. ty of this act, so constructed and marked as to shew the date of sale by the Genor. : al Government of each tract thereof, where
 five years from the date of the sale has mol , expired. The township maps furnished : the several counties to be suitably and sub ) stantially bound. ts at,a
 SEC. S3. And De a further enacted } That there shall be assessed and collected a tax as follows: on all free negroes ant , free mulattqes, that isto say: on all male, over ten and under sixty years of age, tw, ) dollars; and on all females over ten ant s under iorty-iive years of age, one dollar ! and if any such person shall fail to pay tho D tax aforesaid, the collector shall, at public : auction, hire out such defaultipg negro o Q Imulatto, to any one who will take him o Q her the shortest time for such tax. Or e every stud horse and jack ass, the price 8 charged to insure mare with foal; or - each head of neat cattle, above twenty s head, one cent; on every gold watch worl s by male or female, fifty cents on ever, d gold safety or fob chain worn by male Q @ female, twenty-five cents; on every slve l. watch, twenty-five cents; on every clocl j. kept for use, whether of wood or metal $ twenty-five cents ; on ever deck of playin,
 cards lScpt, used or sold, whether retail O l. wholesale, given away or otherwise da $ lposed of, twenty-five cents; on the gros