Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1855-03-16


PENALTIES shall be accounted for as other public taxes
"a. Every conveyance made by such deceased per-
SON. with intent fraudulently to evade the COLLECTION
of said taxes, any of them, shall as against the
State be void, and the shall be chargeaole' at
the suit of the State, on the property conveyed IN
the hands of such vendee donee and his assignee
. 10. Upon every dollar, more than six dollars OF
net interest," not listed theretofor, either received
during the year next preceding the first day OF April
or during that time accrued converted into prln-
ciual so as to become interest bearing subje
whether demandable not on money owed by
solvent debtors, wherever they may reside, tax OF
three cents
90 Upon every dollar more than six dollars, of
net dividend profit, not theretofor listed, actually
due or received, during the year ending on the said
first day of April, upon money vested IN steam yes
sels of twenty tons burhen and upwards, or In stocks
of any kind in shares of any incorporated or trad
ing company. whether in or out of the State-and
herein shall be included all bank dividends, bonds
and certificates of debts of any other State country
or of any public corporation created by this any
other State-a tax of three cents.
81 Such net interest, dividend or profit shall be
ascertained by deducting from the whole amount
thereof such interest as, during that time, had accrued
against the payer of the tax.
o. Upon every hundred dollars employed in buy
ing and selling slaves, whether the said capital shall
be borrowed or shall be the individual property of the
person company investing the same, during the
year ending the said first day of April, twenty-five
cents; and upon every hundred dollars employed.
within the time in any other species of trade,
not in this chapter specially taxed, ten cents.
80 Upon each sulky, gig, buggy, barouch, car
riags and other pleasure vehicles In use by the own
en- or bv his consent of the value Of fifty dollars, and
under hundred dollars fifty cents; of the value of
one hundred, and under two hundred dollars, one dol
lar; of the value of two hundred dollars. and under
three hundred dollars, two dollars; of the value Of
three hundred dollars and under four hundred dol
lars three dollars, OF the value of four hundred dol
lars and UPWARDS four dollars.
(2) Upon all gold and silver plate, and ornamen.
tai ewery in except ornamental Jewelry worn by
females of as great value fifty dollars per cent
on the value On each gold watch in use, one dol
lar on each silver watch in use twenty-five cents
(3.) Upon each harp in use, two dollars on each
piano forte in use, one dollar.
a. Upon every pistol, except such as are used ex-
clusively for mastering, and on every bowie knife,
one dollar On dirks and sword canes. fifty cents
EACH Provided however, that of said arms only such
shall be taxable as, at some time within the year.
have been used, carried about the person of
the some other person by his consent.
(5) On all retailers of Wines cordials or spurious
| liquors, twenty dollars.
Co. On every keeper OF a common lnn ordinary or
| tavern, ten dollars.
| (7.) On each billiard table, one hundred dollars,
except when there more than one kept by the
same individual in the room, then and in that
case, tax of one hundred dollars the first, and
| fifty dollars on each additional one
49, On each bowling alley, commonly called nine
pin or ten pin, or by whatever other name called,
| twenty five dollars.
(9.) On each livery stable tax of ten dollars.
(10) On each pack of playing cards, twenty five
cents, to be paid by the seller and every merchant
shopkeeper retailer, inn tavern keeper public
dealer in goods, wares or merchandise, or other
thing, shall list the number of packs he may have
sold during the year.
Q1) On all peddlers of patent soap, medicines for
the killing of crows, chinches and other vermn, for
| fbo oofh oo1 he ooho md nf
all patent medicines and razors and razor slrops,
| tax of five dollars in every county in which they
may peddle.
| (12) On each mortgage deed, marriage contract,
and deed in trust made TO debts or liabilities,
which shall be registered, one dollar; which the reg
lister shall pay The register shall not be obliged to
record any such deed unless the tax thereon is paid
to him, and he shall endorse thereon the payment of
the tax, and shall render TO the Justice who takes the
tax list, the number of such dee by him registered
in the preceding year, under the penalty of one hun
dred dollars for the use of the State, to be collected
by the county solicitor
Q3.) On each marriage license. the sum of one dol
lar, which shall be paid by the clerk and clerk
shall issue such license unless the lax thereon shall
be paid to him and he shall render to the Justice
who takes the tax list the number of such licenses by
him granted in the preceding twelve months, under
the penalty of two hundred dollars for the OF
the State, to be collected by the county solicitor.
(14) The taxes herein imposed on retailers, tav.
leys, shall be annually paid in advance to the sher
if of the county, who shall grant license fol-
, the same. And any person offending against the
provisions of this act shall be subject to double
tax, 10 be collected by distress.
"A On every merchant merchant tailor, eweler, who
shall sell goods wares and merchandise tax of onetourt
of per cent upon his capital On every merchant
apohecay, druggist other dealer consgnee agent
selling at wholesale retail, spirituouS liquors. wines OF
cordas five per cent the capital employed to b
paid by the seller On every merchant or apothecary selling
drugs medicines or nostrums agent of the non
RESIDENT twenty-five cent of the value be paid thu
seller. On every commission merchant, per cent The
commission received by him. On every auctioneer one
of cent the value of all goods sold by
him PrOvded That tax shall be levied upon sales made
under execution order issuing from court from
justice of the by executor administrator
of the purchases of goed and merchandise made
within the year preceding the first day of April a The
ces not of the manufacture of the State here
dstiers of spirits of turpenne shall paw an annual tax
two dollars and fifty cents, every dstiery of capacity
of ten barrels and UNDER and dsey of cpaci
y between ten and fifteen barrels annual tax of three
dollars and fifty cents every disery of capacity be
tween fifteen and twenty barrels, annual Of five dol
barrels an annual tax of ten dollars.
2 The bonds and notes payable to any such merchant
merchant tailor eweer shall not be deemed part of hi
capital stock but the interest the shall be taxed
9 other money at interest.
gagged in business any county the first day April
shall apply to the sheriff of such county, paying tn
tax on his capital estimated aforesaid, the account
which he shall to in affidavit subscribed mad
before the sheriff. shall take receipt therefor and be al
a. Every person opening snch sore the day
April shall pay the tax shall execute and deposit witt
NORM to pay the tax on the amount of all hi
purchases including his present stock to the first day
# ry On his business.
%. Every Wholesale commission or retail merchant mer
chant tailor, eweer, who shall sell any goods
merchandise without first taking the receipt of the sheriff