The Hillsborough recorder. [volume] (Hillsborough, N.C.) 1820-1879, 1857-02-11
CAPTIONS OF LAWS,
Passed By the General assembly Of North Carolina,
at lis Session Of 1867.
PUBLIC LAWS.


at us Session Of 1867.
PUBLIC LAWS.
|. An Act TO amend the 99th chapter of
the Revised Code, entitled Revenue We
+ give only the alterations made in the Reye-
nue. Act Of ls54-'55-the parts not altered
being still in force. On every hundred dol
lars worth Of land, including improvements
thereon and entries Of land, tax Of Is cents.
On all taxable polls, SO cents. Discontinues
the tax heretofore levied for tie Insane Asy-
lum. On turnpike toll gates, SIS; on other
gates permitted to be erected across roads,
70 on public ferries tax equal to seven
times the largest toll demanded; OH toll
bridges, SIS. On Studs and Jacks. Sc, nm
less the price for season be more than that
SUN, anti then the tax to be the highest
season price. Owners OF such animals, liy-
ing out OF the State and standing them in
II, to pay the tax forthwith to the sheriff.
On every dollar OF nett interest, over SO,
tax OF four cents. Upon every dollar more
than Sc Of nett dividend or profit, upon
money invested in steam vessels OF twenty
tons burden and upward, or in stocks of any
Incorporated OF trading company, whether
III or out oi the State, and including bank
dividends, bonds and certificates of debt of
any other State, tax of four cents. On
every hundred dollars employed in negro
trading 53i cents; in any other species of
trade, whether carried on with cash or upon
credit 90 cents. Upon each suky, gig,
buggy, barouche, carriage and other pleasure
vehicle, OF the value OF $50 and upwards,
one per cent. on the value thereof. Upon
gold and silver plate and ornamental iewery,
except that worn by females, of as great
value as twenty-five dollars, tax Of l.! per
cent. on the value thereof. On each gold
watch in use, Sips; on each silver or other
watch, 80 cents; on each harp, $3.50; on
each piano.forte, Sl.5O; on each pistol and
bowie knife, sl.25; ondirks and sword canes.
Is cents. On licensed retailers of wines,
spirituous liquors, &c. $40 On gold d-headed
walking canes, 80 cents; on silver headed
canes, % cents. On all keepers of houses
of public entertainment, whether in town or
country, whose receipts amount to three
bundled dollars, a tax Of one fourth Of one
per cent. oa every public billiard table,
Sl25, unless there be lnore than one kept in
the same room, and in that case a tax Of SOS
on each additional one. On private billiard
tables, S25 each. On each bowling alley,
500; and on each additional one kept By the
same person, SIS. On each livery stable,
S25. On each pack of playing cards sold,
So cents, to be paid By the seller. On all
pedlers OF patent soaps, patent medicines,
razors, razor strops, tpOthaehe remedies, &r
a tax OF $40 iOr each county in which they
peddle. On persons putting up lightning
rods, $50 dollars for each county. On da-
gueneotypists, ambrotypists and photographs
lists, $40 for each county in which they take
llkenesses. On each mortgage deed, mar
rlage contract and deed in trust, 81, On
marriage licences, 81. Taxes imposed on
retailers, ordinaries and inns, and tavern
keepers, peders, billiard tables, bowling
alleys and livery stables to be paid in adj
vance to the sheriff. On every merchant,
merchant tailor or jeweier, one.third Of one
per cent. on all goods, wares. &C., except
ready clothing; and on the amount of
purchases Oi ready-made clothing, whether
Tor males or females, one per cent. On
every merchant, apotheeary, druggist or
other dealer, cOnsgnee or agent, selling at
wholesale or retail, sprituous liquors. wines
or cordials, five per cent. on the capital en-
ployed. Agents selling patent medicines to
pay 5s5 per cent. on the value. On com.
mission merchants, two per cent on their
commissions. Auctloneers to pay five per
cent. on the value Of goods suld By him
when such goods are brought into the State
by non-residents. Merchants to pay their
tax to sheriifs on the lst of April. On ped.
lers OF riding vehicles manufactured out Of
the State, $40 for each county on all horses
. aud mules brought into the State Tor sale,
!. Sl2.5O 10 each county. Both these items to
= be paid in advance to the sheriff. Every
. person, whether BY sgency or otherwise, ens
: gagged III buying and selling riding vehicles,
: not OF the manufacture Of this State, 10 pay
. 4 tay OF one per cent. on the sum Of their
purchases. Ga amount Of purchases Of parts
. OF such vehicles brought lrUm abroad, one.
halt Of one per cent. 81 manufacturers, Of
e whatsoever calling, 10 pay 4 iax Of Uue-half
!, u one per cent. upnn the SUNS Of their
/, purchases made out Of the state. On den.
! lists. physicians. lawyers, State and county
/, officers, persons in tie employ 1t corporate
. aud private companies, aud all persons,
! ministers Of tie Gospel excepted. whose
/; practice, salaries OF lees, DR. an uf them
! together, shall yield ali anncai gross income
! d tiyc hundred dollars. ia u - ; aud fOr
c all sums 80 received over i've hundred dol.
i lars, tax Of uHe per cgat On each attor-
1 ncy's license grautgd, slj. On all insurance
] companies ~ the State. st6U; aud on all
4 agencies Of such companies Incorporated out
Y OF the State. slOO for each county il which
{ an agency may be established. On ali agen.
}. cies Of banks incorporated out Of the safe,
a taS Of $500. Ou express companies. si0
ter every county in which they may deliver
packages. On eireases and men n,geries,
q s'j Tor each county in which they exhibit.
On stage aud theatrical companies, rope
! dancers, slight Of hand performers, tumblers,
5 &C., $40 lVr each county. On exhibitors Of
i natural curiosties not already mentioned,
. 500 for each ctniuty I'm .inHssrs ttanr.r.