The Hillsborough recorder. [volume] (Hillsborough, N.C.) 1820-1879, 1855-03-07
THE REVENUE ACT.

D ,ssed at the last session of the General ASSEM-
bly,, imposes the following taxes for State pur-
poses;
On real estate. twelve cents on every |
500 valuation; on polls, white and black,
forty cents per poll.
On each toll-ga,e az turnpike $40;
50 for gates across a highway; tax equal
10 five times the largest toll demanded
upon every public ferry: and $40 on eve
ry toll bridge.
On every stud horse or jackass, IS, or
the highest season price.
On properly descending or falling upon
collateral relations, one per cent. when
such collateral shall be brother or a SIS
Ter. or descendant OF brother or sister
two per cent. when such collateral shall
be brother or sister Of The father or mo.
Their Of The deceased, or any descendant
of such-,hree per cent. when sych col>
lateral shall be in any other consangulne.
" 10 the deceased, or shall be stranger
in blood--provided that no tax shall be
imposed on property falling 10 the widow
of the deceased. nor npon any device or
bequest 10 The wife or widow Of son Of
the deceased, nor upon that coming 10
the husband OF deceased wife, &c.
On every dollar more ,hsn six, of net in
terest. or netdividend or ploft, upon money
vested in steam vessels Of twenty ions
burlhen or upwards. or in stock Of any
kind, or in shares OF any incorporated or
trading company. whether in or out Of
the State. including all bank dividends,
bonds and certificates of deb, Of any 9th
CT State or country, or Of any public cor
poration, created by this or any other
State, a lsx OF three cents.
On every 500 employed in buying
and selling slaves, 25 cents; and upon
every 500 in every oher species Of trade.
no, 10 this chapter especially taxed, ten
cents.
On each pleasure vehicle in use by the
owner or by his consent, Of the value Of
fifty and under one hundred dollars. fifty
cenls-of The value Of one hundred and
under two hundred dollars, one DOLLAR
of the value ii two hundred and under
three hundred dollars, Two dollaIs--ol the
value of three hundred and under four
hundred dollars and upwards. four dol
lars.
On all gold and silver plate and orna.
mental jewelry in use. other Than jewelry
worn by females, OF as great value as
$50, one per cent. on the value; on each
gold watch in use, 81, silver watch in
use, 25 cents.
Each harp in use, 80, each piano fOrie
in use, 81.
Every pistol, except such as are used
for mastering, and every bowie knife, 81;
on dirks and sword canes, fifty cents.
On all retailers Of wines, cordisls. or
spiriiuous liquors. twenty dollars; on
every keeper Of common inn, ordinary
or tavern requiring license, $40; on each
billiard table 500, excep, when there ale
two in The same room, and then $50 on
The additional one on each bowling al.
ley. SIS; livery stables $40; on each
pack OF playing cards 25 cents.
On all pedlars Of patent soap. patent
medicines, and rszors and razor strops. a
tax Of IS in every county in which they
may so peddle.
On each mortgage deed and deed Of
trust. and on each marrisge contract, 81 ;
on each marriage license, 81.
On every merchant. merchant.iailor,
or jeweller, one-four.h Of one per rent.
upon bis capital; on every merchant, &c.,
selling al wholesale or retail, spiri;uOus
liquors, wines or cordisl., FIVE per cent.
upon the cspilsl so employed.
On every merchant OF spolhecary sell.
ing drugs, medicines. or nostrums, as
agent nf The owner, II 4 nonresident,
twenty-five per cent. Of the value.
On every commission meichan, one
per cent. Of bis commissions on every
suclioneer, one-fourih Of one per cent.
upon the value Of all goods sold By him.
On all dislillers Of lurpenilne. 50 80
on disiillery Of capacity Of len barrels or
under; 50 so on that between len anil IF
Teen barrels IS on that between fifteen
and twenty; and $40 on that larger Than
twenty barrels.
On al persons in each county offering
10 sell or peddling in laid county any rIJ.
ing vehicle moi Of the manufacture, 10
whole or pan. Of this State. $50; on Ill
horses and mules brought into this State
for sale. $40 il each county where sales
may be made.
On every establishment Tor The sale OF
riding vehicles. any part Of die wood
work Of which is not Of the manufacture
II this State, 900; and $50 when The
vehicles are Of tie manufacture Of this
Slate provided. that no person who IS q
manufacturer Of such vehicles ID this
Slsie, shall be taxed il he sells only 10
bis own county.
o. every person exhibiting, selling. or
offering 10 sell. By sample. any goods.
wares. Or merchandise. not n tile mann.
5sciufe Of this Stale. $50 in each count.
70 be good lor ono year.
On psdlsu Of whateyer articles, $40
IN each county provided tbat pefsons