The Charlotte journal. [volume] (Charlotte, N.C.) 1835-1851, 1849-03-02
An Act

HhhEAs, thefo are many wealthy CIt-
gems OF this State, who derive very coBsd.
erab!e revenues fro,n moneys which pro.
duce interest, dividends and profits; ano
sho do not contribute a due proportion Il
he pub .c exigencic, of the same:
/. Be il enacted BY the General Asrm.
bly, Of the STATE of North Carolina, and IL
is hereby Enacted BY the authority Of The
same, That hereafter there shall be levied
tho SUN OF three cents upon every dollar Of
interest, safely secured OF actually due or
received, upon all sums Of money 81 inter.
es', whether in this State or on, OF tat
ANY time during the year mex, preceding
tho time ~hen the owner thereof shall give
IN bis. her. or their las list.
2. BE il further enacted, This, hereafter
,he;e shall be loved The sum Of three cents
upon every dollar OF profit or dividend safe.
ly secured, and actually due or received.
upon oil sums Of money vested IN trading
N sis,e., 81 vested IN sailing or steam yes.
sels, (erceriing he profits Of such vessel.
az are under the burden az tveuiy tsns, or
any other species Of trade, or vested In
stock Of any kind. or in shares Of any in.
corpotaltd CT trading company, whether IN
tbs State or on, Of ia. aEy tiEie during
Tho year Immediately preceding the time
when the owner OF osnefs thereof shall
give IN bis, her, OF their tax list. Provided,
that this act shall not authorize the taxing
81 any s'otk or shares in any Of Tho incor.
pofa'ed Baths of this 5 ate. already taxed
BY las ; and trorided further, tbs, no por.
son whose interest, dividend, or profit shall
no, exceed The sum OF sixty dollars, shall be
suhjec' TO The tax imposed BY this statute.
5. Be il further enacted, That so much
Of the capita! stock in tho trade Of any
mefchan, OF Jsseller, wholesale or commits.
slUu merchant as ia now taxed by the lth
section OF the l02i chapter Of the Revised
Statutes. shall he exempt ron tie Prov
.ions of ih,s act.
1. II, Il furiher enacted, Tha. each and
every person whose interest, dvlGend. OF
prof, is subject to taxation. as heretofore
provided, shall have an aDount tqJ,l 10 Tie
sun Of in.efes, which be, sho, or ihet oan
or pay, or secure 10 be paid upon hls, her,
or their own dob, or debts, e1cmP, from
the provisions of tbs act.
s. BE il further Enacted. Tha, the 'sscs
by Tbs act imposed, shall be returned on
oath 10 the Justices OF tie several counties
IN this State. appointed TO take the lisl 81
tsistiss urd ta,atlc property 10 their re.
spectise Counties aud shall DO collected
he The Shaft. III lIo sexa,al f'annftp. 80,
this Safe, at tho same time aud ia the same
manner 10 which they now collec. Other
State taxes, aud shall BY them be paid into
The Treasury Of The Stale at the same time
and under the same penalties Which are
nov prescribed by Law for the collection
and paymsnt OF other State taxes. Pro.
ridtd, that this &C, shall not extend 10 he
lu,eres, OF disldenJs aecrutg 10 any llera.
~ institution.
6. BE It further sndett} That hereafter
there shall he imposed ana l.sled annual,
the following isIes, 10 VT; Ga ell surgeon
dentists, all practising ply sicIans, all ptac
ti.lng lawyers. aud on all ether persons
(excep, Ministers Of The Gospel o. every
Denomination, Goserusf Of the State, Judges
Oft tho Supr,m mo aud Superior Courts whose
practice, salaries, or fees. or all together,
shall yield an annual income oil not lees than
I've hundred della-", tue sum Of three dol
lars. Prorided, houper, that every ply.
slclsn, and lawyer. tud surgeon dentist
shall be exempt from the provisions Of this
lav for the fiat FIVE years Of his practice.
I. BE IL further enacted, Tha, heresfter
there shall be imposed aud levled annually
tax upon tho following articles, to Wit :
Ga ell the gold and sIlver plate 10 use by
the owner or owners thereof, IN value hiIy
dollars, aud not exceeding five hundred dol
lars, the sum OF two dollars and on oil ssld
and silver plate exceeding in value h'e
hundred dollars, four dollars On oil plea.
sure carriages in use by the owner or own.
ers thereof, with four wheels. exceeding
10 value Two hundred dollars, The SUN OF
one dollar; on ell gold watches, in use By
the cwncr or owners thereof, 20 cents
on all silver watches ~ uso by the owner or
owners thereof, ten ccuts on oil haIps. IN
use by the owner or owners thereof, the sum
W tNO SoiiuIe oh oi P'pHoio''So, 'u uset 'Ho
sun OF Sl, elccp. in Summaries Of learn.
ming; on all retailers Of spirl,uous liquors,
ten dollars instead Of four dollars, as no
taxed by law; on oil public billiard tables
tao hundred dollars, instead OF five hund, cd
dollars, ns now taxed by law on oil bow,
ling aleys, whether called nine. pin OF ten.
PIN alleys, or by any other name, twenty.
fi,o dollars; upon every pack Of playing
cards, ten crn's-and every merchant,
shop. kcepcr, and public dealer Ia goods,
wares aud merchandise shall state on oath
how mnny picks no has sold within the las,
year. Prorided, that thus enactment shall
not be IN force before the fret Of April, in
the year 1850.
g. And be il further enacted, That eve.
~ person who shall bring any horses, mules
or hogs into this State from any o,her
State, by tho drove, and shall dispose Of the
same or any part thereof in any County ia
this State, shall pay The Sheriff Of every
such County the sun Of five dollars; which