The Hillsborough recorder. [volume] (Hillsborough, N.C.) 1820-1879, 1851-02-12
REvESuR LAW.


A6 asi y F,qsils s. Ias insIslss e ne Pas.
RsssHus. su1 So sthsr P1IPsses-
q. BE Il enaofe9 by HE Central .9ssena-
BIZ IF me !Nafe Of Aerfh Carolina. and
Il Is hereby enacted ty The authority d
dc saiaf. Thai her allrr Iheaershall be
lesie1 annually Ilir rum Of three eenis mp.
on eseTy s.eliaf al ialsre-l sersEsd of Aria.
ais owing fraln ~ hy any solvent debtor
or debtors, whether from individuals. CON-
panies. c"fpusalinns. az 10 any other way ;
upon al sums Of m.mry 81 iniesesi. wlselh-
er 10 This Sszie ar sut nf a. a any time
dnTing The wear next preceding the lime
when The owner az owners thereof shall
give in his. her OF heir Tar list: Prorided.
that guanilnans shall give in The money 81
each 81 llie.r ard, IS distinct and separ-
ale fund. and moi ss fund held in com.
mon.
2. BE Il further enacted. Thai heresf
Ter here shall h. Issird annually the sum
Of iweniy rents nron every hundred Dbl.
lars empla, ed IN having and srlling slaves.
AMI illal there shall he lrsir,l annually The
snm Of Ten GENTS upon every hundred dbl
lars vested ia every other speries .firade
and lie sum .flhrer cents upon every dbl.
lar ~ dividend or profi actually due OF
feerised upon sums Of money vested 10
steam vessels lrxrepling The proil- Of such
vessels IS are nader The bnelrn of twenty
irns.J or vested 10 sinrks Of sny kind. OF
in shares of any incorporated or trailing
company. whether IN this Stale or oul 81
il. a, any Time during The yearimmediale-
" preceding The time when The owner or
owners thereof shall give in hi.. her 81
lhrir Tax list /: Provided, That this acl
shall only a.ihnrize The taxing Of such
pnnfiis As The Banks of this Static shall
make from trading in slorks and bonds as
distinguished from !. b lis receivable" ard
provided further. thai every person shall
have lhiliy dollars Of interest. dividend or
prp6, and M amount equal 10 the sum of
interest. which he. she or they owe or pay
or secure he paid an his. her or lhrir own
debt OF debts. which shall nol be subject
IL The lax impn.ed nv this aci and pro-
riied further. iha, This acl shall not extend
10 The interest or dividends accrning 10
any literary institution. or 10 funds appro.
prlale.l for public or private charities, de-
oied Ia the msin,ainanrr OF the poor or
afflicted.
3. Beitfiufher enacted. Tina, 80 much
Of The capital Stock 10 trade. Of any nler..
chant or jewelcr. wholesale or commits
sim merchant. as is now taxed BY The
l4th section of The lu2 chapter &c The Re
vised Statutes. shall be exempt from The
provisions &c This act. Provided, That
the interest ON all bonds. or notes, which
any such merchant. wholesale or commits
sion merchant may own over and abnre
The amount OF The interest upon his own
Indebtedness and thirty dollars. shall not
be considered rs part uf his capital STOCK
in tra,!e. but shall be subject 10 the tax
imposed by The FIRST section Of This acl.
4. BE IL further enacted. Tint heresf.
Ter. there snail be Imposed and levied an
nnally the following lakes. m-aii: On all
Surgeon Dentists, all praticing Physicians.
all praelicing Law yeIs. and on all other
persons except Ministers of the Guspei
nf every denomination, Governo, Of The
State and Judges az lie Supreme aud
conris) whose practice. salaries
or fees. or all Together. shall yield an an-
nual income of five huniled dollars. the
sum oil three dollars Cor the first five hun
dred. and Two dollars for every additional
five hundred dollars.
5. BE IL further enacted. That there
shall he imp ssd and levied annually an
al caiorem lax Of one per cenlum on all
gold aud silver Plate, and ornamental Jew
elry, in use bv the owner or overs thereof.
81 lie value Of fifty dollars or upwards; on
all sulkies. gigs. buggles. barouchcs, car
riages. and all other pleasure vehicles
whatsoever. III ,l-e BY the owner or own.
ers thereof, Of The valae Of seventy five
tlolars aud under me hundred dollars.
fifty cents; on all nl' Tie value of one hun.
.lre,l dollars and under Two hundred dol
lars. one dollar; on all of The value I'll two
hundred dollars and under three hun.
slred dullarS, Two dollar; on all Of HE va
lue Of three hundred ,lnlars aud under
four hundred dollars, three dollars: and on
all Of The value nf four hundred dollars
and upwards. loui dollars; on all gold
WATCHES. one dollar. and on. all silver
watches twenty-five cents. in use. texrept
anch nf each as are kept in shops and
stores for sale; on All harps in n<e BY the
owner or owners ihereuf. Two dollars; on
all piano tories in use Ivy The owner or
owners thereof. on !"lIar;--on all pistols
except surh rs stall be used exclusively
for mastering. and also lI,nse kept III shops
and stores for sale.) one dollar each; on
all h0wie knives. one dollar each: and
dlrks and swnrd-cancs. ffiy cents each;
lexcep such as shall he kept in shops and
stones &c salr:) Provided, houeuer, ,ha,
only such pistols. hoaie knives. and
swnrtl.ranes rs are used. worn, or carried
about the person of the owner. shall be
snhlpri 70 the above named taxes; on all
retailers Of wines. cordials. Or spirilnous