The North-Carolinian., 1851-02-08

the Register in each and every county shall
be ilab!e for the same, aud he is hereby re-
quIred to give in to the Justice taking the
list of taxable property, the nun,ber o!
mortgages and deeds of trast BY him reg
| lstered in the proceeding year. under a
penalty of one hundred dollars. to be col
lected be the Sheriff, and to pay the
amount of taxes thereon, after deducting
SIX per centum for his commissions, and
the said Register shall not be required to
register any mortgage Or deed of trust. un-
til the person or persons presenting the
same. shall have paid the tax hereby I'M
posed. in addition to the fees now by law
established.
vi. Be it further enacted. That the
owner or owners Of every toll-bridge or
ferry in this State. shall hereafter pay an
nually tax equal to FIVE times the sum Of
the largest toiliby him or them demanded
and received.
VII. Be it further enacted, That the
| agent or agents OF all insurance compa nies.
not Incorporated in this State. shall here
after pay an annual tax of fifty dollars, In
every county where such agency shall be
established, to be collected and account
ed for by the sheriffs of the several coun-
ties as other taxes; and in case the said
| agent or agents shall fail to pay the tax
b ereby imposed, he or they shall be indi-
vidually liable for tax Of one hundred
dollars, to be collected by the Sheriff of the
county where such failures take place, by
dIstre SIS anc sale of the property of the
said agent or agents. to be applied three
fourths to the use of the State, and one
fourth to the use of the Sheriff collecting
the same.
VIII. Each and every company of circus
riders Or equestrian performers, and each
and every person or company who shall
exhibit any collection of animals, Com
monty known as menagerie, for reward.
shall previously to exhibiting or perform
ing in any county in this State, pay to the
sheriff thereof fifty dollars, and all Ethio-
plan serenaders, comic singers, and per
formers on musical instruments, who ex-
hibt Or perform for reward, five dollars,
as tax to the State, to be accounted for
by the Sheriff as other State taxes: and on
paying such tax. the Sheriff who receives
the same shall give license to exhibit or
perform in his county, which license shall
contain list of such animals, or personal
| performances. or other articles to :be ex
! hlbited, and in that case, such company
or person shall be authorized and permit
ed to perform and exhibit as aforesaid, in
| SuCv county. anu no OlucTs LOT tuc space
of one year thereafter. and each and every
company Of circus riders or equestrian
performers. or Ethiopian serenaders. comic
singers. and performers OH mu,ica! lnstru-
ments, or exhibitor of any collection Of ami
mails, Cunmoni known as nienagerIe, who
shall perform or exhibit in any county sn
this State, without previously y having paid
the tax herein directed, shall be liable to
forfeiture of one hundred dollars, to be
collected by the Sheriff, by distress and
sale Of the property of such delinquent.
aud TO be applied one haf to the use of the
State and the other half to the use of the
Sheriff.
*. Be it further enacted. That the
taxes, by this act imposed. shall be retur-
ed on oath to the Justices Of the several
counties in this State. appointed to take
the list of taxables and taxable property !;
and shall be collected by the SherIffs of
the several counties at the same time, and
in the same manner in which they now
collect other State taxes. and shall by
them be paid into the Treasury of the
State, ut the same time and under the
same penalties which are now prescribe.
by law. for the collection and payment of
other State taxes.
X. Each and every person shall annually
render to the Justice OF the Peace appoint
ed to take tire list Of taxables and taxable
property, the amount of tax whi CHI he.
either in his own right, Or in the right of
any other person or persons whomsoever,
either as sguardIan, n,attorney.agcnto or trustee,
or in any other manner whatsoever is liable
for under the Revenue laws of this State,
and 1t shall be the duty of the said Justice
to administer the following oath to each
and every person givinga list Of taxabi es
and taxable property: You, A. B.. do
solemnIy swear, Tor affirm, as the case
may be.) that You, either in your own ri sht
or the right Of any other person or persons
whomsoever, either as guardian, attorney.
agent or trustee. or in any other manner
whatsoever. are not liable for more taxes
under the laws of this State. than the
amount which you have now listed. and
that in all other respects, the list by you
now delivered, contains just and true
account Of all the property which by law
you are bound to ii-t for taxation, to the
best of your knowledge and belief: SO
help you God.
XII. 1t shall be the duty Of every Justice
Of the Peace who shall take list Of taxa
BILE property. before administering the
oath aforesaid. to call over to each person
giving in his taxables, all the articles and
subjects Of taxation which which he NAV
be bound to list.
XII, Each and every person liable to