Semi-weekly standard. [volume] (Raleigh, N.C.) 1853-18??, 1857-02-07
CAPTIONS or LAWS
~ PASSED BY THE
General Assembly Of Ncfih- Carolina,
AT ITS
Session Of 1867.
PASSED BY THE
PUBLIC LAWS.

/. An Act to amend the Goth chapter of the
Revised Code, entitled revenue. We give OH
" the alterations made in the Revenue Act Of
l654-'55-the parts not altered being still in
force. On every 800 worth Of land, includ-
ing Improvements thereon and entries Of land,
. tax OF Is cents. On all taxable polls, 80
cents. Discontinues the tax heretofore levied
for the Insane Asylum. On turnpike tollgates,
SIS; on other gates permitted to be erected
across roads, S.; on public ferries a tax equal
70 seven times the largest toll demanded; on
toll bridges, els. On studs and jacks So, I'M
less the price for season be more than that
sum, and then the tax to be the highest season
price. Owners Of such animals, living out Of
the State, and standing them in it. to pay the
tax forthwith to the sheriff. On every dollar
Of nett interest," over Sc, tax Of four cents
Upon every dollar, more than 50 Of nett divi-
dend or profit upon money invested in steam
vessels of twenty tons burden and upward, or
in stocks Of any kind, or in shares Of any in
corporated or trading company, whether in or
out Of the State, and including bank dividends,
bonds and certificates Of debt of any other
State, a tax Of four cents. On every 500 en-
ployed in negro trading, 3Si cents-in any
other species Of trade, whether carried on with
cash or upon credit, 20 cents. Upon each sui
Ky, gig, buggy, barouche, carriage and other
pleasure vehicle, of the value Of $50 aud up
wards, one per cent. on tue value thereof. Up
on gold and silver plate and ornamental Jew.
elry, except that worn by females, Of as great
value as S25, tax Of IT per cent. on the value
thereof On each gold watch in use, 1925
on each silver or other watch, 80 cents; on each
harp, $3.50; on each pianoforie, $3.50; on
each pistol and bowie knife, $l.25; on dirks
and sword canes, Go cents. On licensed retail
en Of wines, sprituous liquors. DC, $50. On
gold headed walking canes, so cents on silver
headed canes, 25 cents On all keepers Of
houses Of public entertainment, whether in town
or country, whose receipts amount to $500 or
more, tax Of one-fourth Of one per cent. On
every public billiard table 1925, unless there be
more than one kept in the same room, and in
that case tax Of S65 ON each additional one.
Gu private billiard tables, S25 each. On each
bowling alley, $50; aud on each additional one
kept by tho same person, SIS. On each livery
stable, $25. On each pack Of playing cards
sold, 35 cents, to be paid by the seller. On all
pedders OF patent soaps, patent medicines, "a
zors, razor strops, toothache remedies DC, n tax
Of $40 for each county in which they peddle.
On persons putting up Lightning rods, $50 for
each county. On daguerreotypists, ambroty-
pists and photographers, $40 for each county
in which they take likenesses. On each mort
gage deed, marriage contract and deed in trust,
81. On marriage licenses, 81 each. Taxes i'm
posed on retailers, crdinaries and inns, and tav-
ern keepers, pedders, billiard tables, bowling
alleys and livery stables to be paid in advance
TO the sheriff. On every merchant merchant
tailor or jeweler, one-thrd of one per cent. on
all goods, wares, DC, except ready-made co-
thing; and on the amount of purchases Of
ready-inade clothing, whether for males or fe-
males, one per cent. On every merchant apoth-
ecary, druggist or other dealer, consignce or
agent selling at Wholesale or retail, spirituous
liquors, wines or cordials, five per cent. on the
capital employed. Agents selling patent med
icnss, to pay 33t per cent on the value. On
commission merchants, two per cent. on their
commissions. Auctioneers to pay five per cent
On the value Of goods sold by him when such
goods are brought into the State by non-resi-
dents. Merchants to pay their tax to the sher-
ifs on the first Of April. On peddIers of RI
ding vehicles manufactured out of the State,
$40 for each county; on al! horses and mules
brought into the State for sale, $l2 so for each
county. Both these items to be paid in ad-
vance to the sheriff. Every person. whether by
agency or otherwise, engaged in buying and
selling riding vehicles, not Of the manufacture
Of this State, to pay tax Of one per cent. on
the sum of their purchases. On amount Of
purchases Of paris Of such vehicles brought
from abroad, one half of one per cent. Altman
ufacturers, Of whatsoever calling to pay a tax
Of one-haf Of one per cent. upon all sums
Of their purchases made out of the State
On dentists, physicians, lawyers, State and cJun-
ty officers, persons in the employ Of corporate
and private companies, and all persons, ministers
Of the Gospel excepted, whose practice, salaries
or fees, or all Of them together, shall yield an
annual gross income Of $780, a tax Of So; and
for all sums so received over $780, tax of one
per cent. On each attorneys license granted,
SIS. On all insurance companies in the State,
800; and on all agencies Of such companies,
incorporated out Of the State, 800 for each
county in which an agency may be established.
On all agencies Of banks incorporated out of
the State tax Of $500. On express companies,
$40 for every county in which they may deliver
packages On circuses and menageries, S75 for
each county in which they exhibit. On stage
and theatrical companies, rope dancers, sleght
of hand performers, tumblers, DC, $40 for each
county. On exhibitors Of natural curiosties, not
already mentioned, $50 for each county. On
singers, dancers lecturers, DC, for reward, $40
for each county. The comptroller to have print
cd forms Of tax lists sent to each county court
clerk. Clerks to return an abstract to the comp
troller on or before the LIST day Of June. Sherts
and other receivers Of public money to settle with
the comptroller between the last day of June
and the FIST day Of October. The sheriff to re-
turn, upon oath, to the court of pleas and quart
err sessions of his county, at the term next pre-
cedng the time at which he may settle with the
comptroller list Of all moneys which he may
have received from the clerks Of court, or as
double taxes, from taxes imposed on unlisted
property, or on merchants, merchant tailors,
Jewellers, licensed retailers by small measure,
houses Of public entertainment ordinary or inn
keepers, billiard tables. bowling alleys, stage
players, sleight Of hand performers, rope dane