Semi-weekly standard. [volume] (Raleigh, N.C.) 1853-18??, 1857-01-17
mandaoe or noto on money owed by solvent debt
ors' Wherever they may reside, tax of four cents


Vfoeno or profit, not previously listed actually due
or received during the year ending the said first
day OF april, upon money invested in steam vessels
OF twenty tons burden and upward, or in stocks of
any Stnd, or in shares of any incorporated or trad
eng company, whether in or out Of the State; and
herein shall be included all bank dividends, bonds
and certificates Of debt Of any other State or coun.
try, or OF any public corporation created by this or
any other State, a tax of four cents.
SEC. 22d, to read: .---=---r
Upon every hundred dollars employed in buying
and selling slaves tax of thirty. three and onethird
cents; upon all sums of one hundred dollars and
upward, employed in ony other species of trade,
tax twenty cents whether these trades be carried
ON with cash upon credit.
SEC. 3d. to read: --s >a
Upon each sulky, gig, buggy, barouche, carriage
and other pleasure vehicles. by the owner,
by his CONSENT of the value Of fifty dollars and up
wards, there Shall be paid tax Of one per cent up
OH the value thereof.
(2r Upon all gold and silver plate and ornament
ia! jewelry in use, axcept ornamental jewery worn
ny females, of as great value twenty-five dollars,
one aud onc-fourth per cent the value on each
god watch in usc dollar and twenty five cents
OH each silver or other watch in use thirty cents:
(3( On each harp in use, two dollars and fifty
! cents; on each pianofortc in use, one dollar and
fifty cents:
o. Ga every pistol. except such as are used OK
clu>ivcly for mastering, and on every boweknife,
one dollar and twenty five cents; on dirks and
sword canes, sixty-tive cents: Provided hoacerer
That of said arms only such shall be taxable as at
sometime within the year have been used, worn, or
carried about the person of the owner, or of some
other, by his consent:
co. On all licensed retailers of Wines cordials or
sprituous liquors. thirty dollars all gold headed
walking canes in use by the owner, one dollar
all silver headed walking canes in use by the OWNER
fifty cents:
Co. All keepers of houses of public entertain
m OuDff n one nd dol.
lars or less shall pay tax Of ten dollars and one
half of one per cent. additional tax all sums
that amount Provided, That nothing herein con-
taincdshal authorize the keepers of such houses to
retail sprituous liquors, without taking license to
sci! the same from the county courts and paying
tax for the same:
(7.) On each public billiard table. one hundred
and twenty five dollars, except when there
than onr kept by the same individual, in the same
room in that case tax Of one hundred and twen-
five dollars shall be paid the first and sixty
five dollars each additional table each private
billiard table, twenty five dollars:
o. On each public bowling alley, commonly
called nine pin or ten pin, or by what other name
called, thirty dollars; and for each additional bowl
ing alley, fifteen dollars:
co. On each livery stable, twenty-five dollars:
U0) On each pack playing cards thirty five cents,
to be paid by the seller; and every merchant, shop
keeper, retailer, inn or ordinary or tavern keeper,
or public dealer in goods, wares, and merchandise,
or other thing, shall list the number of packs he
may have sold during the year!
Q1.) On all ped!crs of patent soap, medicines for
killing crows, chinc!icS, and other verlnin for the
curing Of head ache, tooth ache, corns, and ali
patent medicines, raZorS, raZo'.Srop>, tay of ten
dollars in cvcry county in which they may so ped
die:
Q2.) On each mortgage deed, marriage contract
and decd in.trust, made to secure debts and lia5
ties which shall be ,istcrcd, dollar, which the
register shsH pay; the register shall not be obliged
to record any such decd Unless the tax thereon is
paid to him and he shall endorse thereon the pay
ment of the tax and shall render oath to the
sher fl at the time other taxablcs listed the
number of such deeds by him registered in the pre-
cedng year, and pay over to the sheriff at the time
of listing other property, all such moneys by him
received, under the penalty of one hundred dollars !;
and the sheriff shall account for the same other
public taxes:
Q3.) On each marriage license, the sum of one
dollar, which shall be paid by the clerk and no
clerk shall issue such license unless the there
shall be paid to him; and he shall render on
oath to the sheriff at the same time other taxabes
are listed, the number ofsuch licenses by him grant
cd in the preceding year, and pay to the sheriff
at the time of listing other property, all such
neys by him received, nndcr the penalty Of two hun
4red dollars; and the sheriff shall account for the
same, as other public taxes:
Q4) The taxes herein imposed retailers,
dnaries and inns, and tavern keepers, pe'llars bill
lard tables bowling all.ls, and livery stables shall
annually be paid in advance to the sheriff of the
county, who shall grant license for the same. The
applicant for license to retail spiruous liquors,
to keep ordinary inn, having first obtained
order therefor, as PROVIDE, in inc chapter entitled
o.dinaries and inns" and any pcrSon offending
against this PROVISIONS shall pay double tax, to be
collected by distress.
SEC oath, to read: -
On every merchant, merchant tailor or jcwcer
who shall sell goods, wares and merchandise, tother
than ready made clothing,) onc-thrd Of one per
cent? and upon the amount of purchase Of ready
made clothing of every kind, (whcther for male or
fcmale,) one per cent. upon his capital On every
merchant, apothecary druggist, or other dealer, con-
sigcee agent, selling wholesale or retail spiri
| tuous liquors, wines, or cordals not Of the manu-
acnrc of this State, seven per cent, and upon those
made in this State, six per cent? upon the capital so
employed, to be paid by the seller On every MGR
chant or apothecary selling drugs me,iicines, Or
nosrums, as agent Of the owner, ii a resident
thlty-thrce and one third per cent of the value to
be paid by tho seller. On every commission mer-
chant two per cent the commissions received by
him. On every auctoneer, five per cent. upon the
value of all goods sold by him: Prorided, That no
tax shall be levied upon sales made under an exccu-
ton, order issuing from any court, or from JUS
tce of the peace, by executor, administrator
or trustee The capital aforesaid shall be the ag-
gregate sum Of the purchases of goods, wares and
merchandise, made within the year preceding the
first day OF April, and herein shall be included the
amount Of the purchases of goods, wares and mer-
clandise, and spirituous liquors. other thing. not
herein particularly enumerated, whether of this or
any other State. The commissions received by each
commission merchant shall be computed by the same
time and also the amount OF such articles not of the
manufacture of this State, arc sent here to be
sold by the consignee agents Of the owners. All
disticrs Of spirits of turpentine shall pay an an.
nual tax of three dollars every distllsry of ca
pacty Of ten barrels and under On every dstillery
of capacity between ten and fifteen barrels,
nual tax of four dollars and fifty cents. On every
distillcry of capacity between fifteen and twenty
barrels, annual tax of dollars and fifty cents,
and on every one of larger capacity than twenty
barrels, annual tax of twelve dollars and fifty
cents. All the tax contained in this section shall
be listed oath with the sheriff and paid as mer-
chants tax.
SEC. 26th to read:
Every such merchant, merchant tailor, jewcler, or
dealer in spirtnous liquors, engaged in business in