The Charlotte journal. [volume] (Charlotte, N.C.) 1835-1851, 1851-04-23

Wo''sages ana oeeus oi trust by bim regis
tered IN The preceding year, under penalt
OF one hundred dollars, To be collected by III
Sheriff, and TO pay he amount Of taxes there
on, ailer deduciing SIX per centum for hi
commissions, and the said Register shall no
be required TO register any mortgage or dee,
OF trust, until the person or persons present
lng the sans, shall have paid the tax hereb,
imposed, IN addition 10 the fees now BY Law
established.
Z. BE it further enacted, That the owne
or owners Of every oll.bridge or ferry in thu
State, shall hereafter pay annually a tax C
qual TO hive times the sum of the lsrges, toI
by him or them demanded aud received.
8. BE ii further enacted, That the agent OF
agents of all insurance companies, no, incor
poraied IN this State, shall hereafter pay OF
annual lax Of fifty dollars, in every count,
where an agency shall be established to be
collected aud accounted for by The sherffs oI
the several counties as other taxes aud il
case the said agen, or agents shall fail 10 pay
the tax hereby imposed, he or they shall se
individually liable for tax of one hundred
dollars, To be collected by the Sheriff Of the
county where such failure takes place, by
distress pnd sale Of the property OF the SAID
agent or agents, 10 be applied three. fourihs
to the use Of the State, and one. fourth 10 the
use of the Sheriff collecting the same.
S. Each and every company of circus ri.
ders or eques,rIan perfor mers, and each and
every person or company who shall exhibit
any collection Of animals, commonly known
as menagerie, for reward, shall previously
to exhibiting or performing in any county IN
this State, pay 10 the Sheriff thereof filty dol.
lars, and all Ethiopian serensdsrs, comic
singers, and performers on musical insiru.
ments, who exhibit or perform for reward,
hse dollars, as tax TO the State, TO be &C.
counted for by the Sheriff as other State tax.
es: and on paying such tax, the Sheriff who
receives the same shall give a license to ex.
hbi, or perform in hi. county, which license
shall contain list of such animals, or per.
sonsl performances or other articles TO be ex
hibI'ed, ana 10 that case, such company or
person shall be suhor zed and permitted TO
perform and exhibit, as aforesaid in such
county, and no other, for the space Of one
year thereafter, and each and every compa.
ny Of circus riders OF equestrian performers,
or Ethiopian serenaders. ccmic singers and
performers on musical instruments, or exhib.
Tier Of any collection of animals, commonly
knewn as a mensgeris, v ho shall perform or
exhibit IN any county IN this State, without
previously having paid the tax herein dlrec
ted, shall be liable TO a forfeiture Of ore hun
drsd dollars, to be collected by the Sheriff
by distress and sale Of the property Of such
delinquent, and to be applied one. half to the
use of The State and the other half TO the use
OF the Sheriff
0. Be IL further enacted, That the taxes
BY this &C, imposed, shsl be returned on oaIh
10 the Justices Of the several counties in this
Stale, appointed 10 take the lis, Of taxabIes
and taxable property; and shall be collected
BY the Sheriff. OF the several counties at the
same time, and in the same manner IN which
they now collect other Safe taxes and shall
BY them be paid into the Treasury Of the
State at the same Time and under the same
penalties which are now prescribed by law,
for The collection and pay msnl Of other State
taxes
10. Each and every person shall annually
render TO the Justices of the Peace appoint,
ed to take the list of taxables and taxable
property, the amount OF tax which he, either
in his own right, or IN the righ, OF any 9th.
or person or persons whomsoever, cithsr as
guardian, attorney, agen, or trustee or IN any
other manner whatsoever is liable for under
the Revenue laws of this Stale, and it shall bo
the duty of the said Justice to administer the
following oath to each and every person Civ.
ing list Of taxabes and iaxabe property ::
You, A. b. do soemnly swear, (or affirm, as
the case NAV be- that you, either in your
own right or he right OF any other person ar
persons wkomsocver, either as guardian, at
torney, agent or trustee, or 10 any other man
ner whatsoever, are not liable for more tax.
es under the laws Of this State. than the a.
mount which YOU have no. listed, and that
~ all other respects, the lis, by you now de.
l,vered, contains Just and true account Of
all the property which by law you are bound
to list for taxation, to the bes, of your know
ledge and belief: so help you God.
H. II shall be the duty of every Justice
of the Peace who shall take list OF taxable
property, before administering tho oath a.
iorcsad, to call over to each person giving
in his taxables, oil the articles and subjects
of taxation which he may be bound TO list
II. Each and every person liable to pay
taxes by and under The provisions of this act
who shall fail to lis, their taxable property,
or any par, thereof or refuse to take the oath
herein prescribed shall, in addition to the
pay ment of double tax, forfeit and pay into
the Public Treasury the sum Of one hundred
dollars for each years failure or refusal ; and
it shalt be the duty of the several Sherltis a
(oresaid, to levy, collect and account for the
same, as in case Of double tax, unless the
County Court shall, within nine months
thereafter, on satisfactory cause shown BY
such delinquent, order said forfeiture to b'
released and remtled.