The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1857-02-10
CAPTIONS OF LAWS
PASSED BY THE
General Assembly of N. Carolina,
AT ITS
SESSION OF 1867.
PUBLIC LAWS
REVENUE.

enue Act of lS54-'55-the parts not altered
being still in force. On every 800 worth
of land, including improvements thereon
and entries of land, tax of - cents. On
all taxable polls, 50 cents. Discontinues
the tax heretofore levied for the Insane Asy,
lum. On turnpike tollgates, SIS; on other
gates permitted to be erected across roads,
S.; OH public ferries a tax equal to seven
times the largest toll demanded OH toll
bridges, SIS. On studs and jacks, Sc,
unless the price for a season be more than
that sum. and then the tax to he the highest
season price. Owners of such animals, liv-
ing 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, a
tax of four cents. Upon every dollar
more than So of nett dividend or profit,
upon money invested in steam vessels of
twenty tons burden and upwards, or in
stocks of any kind, or in shares of any in
cOrpOratrd or trading company. whether in
or out of the State, and including bank div
idends, bonds and certificates, of debt of
any other State, tax of four cents On
every 500 employed in negro trading 80 J
cents-in any other species of trade, wheth-
er carried on with cash or upon credit, 20
cents. Upon each smlky, gig, buggy, ba-
rouche, 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 jewelry, except
that worn by females, of as great value as
S25, tax of ! ! per cent. on the value there
Of. On each gold watch in use, 81 %; on
each silver or other watch, 30 cents: on
each harp, 81 50; on each piano forte, ST.
so; on each pistol and bowie knife, 81 25;
on dirks and sword canes, 65 cents. On
licensed retailers of wines, spirituous Ii
quors, &c, $50. On gold headed walking
canes, so cents; on silver headed canes,
25 cents. On all keepers of houses of pub
lie entertainment, whether i'm town or coun-
try, 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 n tax of $50 on each
additional one. On private billiard tables,
S25 each. On each bowling alley, S5O;-
and on each additional one kept by tie
same person, Sl5. On each livery stable,
S25. On each pack of playing cards sold.
30 cents, to be paid by the seller. On all
peddlers of patent soaps, Patent medicines,
razors, razor strops, toochache remedies,
&c, a tax of $40 for each county in which
they pcddle. On persons putting up light
ming rods, $50 for each county. On da-
guerreotyPiSts, ambrotypists and photo
grGphistS, so for each county in which
they take likcncSScs. On each mortgage
deed, marriage contract and deed in trust
81. On marriage licenses, 81 each. Tax
Is imposed on retailers, ordinaries and inns,
and tavern keepers, pcddlcrs, billiard ia
bles, bowling alleys and livery stables to be
paid in advance to the sheriff. On every
merchant, merchant tailor or icwcler, one
third of one per cent. on all goods, wares,
&c, except ready made clothing; and on
the amount of purchases of reudv-made
clothing, whether for males or females, one
per cent. On every merchant, apothccary, !
druggist or other dealer, consignee or
agent, selling at wholesale or retail, spiritu-
Gus liquors, wines or cordials, five per cent /!
on the capital employed. Agents selling
patent medicines to pay 335 per cent. on
The value. On commission merchants, two |
per cent. on their commissions Auction
ers to pay five per cent. on the value of
goods SOLD by him when such goods are
brought into the State by presidents
Merchants to pay their tax to sheriffs on
the lst of April. On peddlers of riding We
hicles manufactured out of the State, $40 |
for each county; on all horses and mules |
brought into the State for sale. Sig so in |
each county. Both these items to be paid |
in advance 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 q
tax of one per cent on the sum of their pur-
chases. On amount of purchases of parts
of such vehicles brought from abroad, one
half of one per cent. All manufactures, of
whatsoever calling, to pay a tax of one
half of one per cent. upon the sums of their
purchases made out of the State. On den
fists, physicians, lawyers, State and county |
officers. persons in the employ of corporate |
and private companies, and oil persons, |
ministers of the Gospel excepted, whose
practice, salaries or fees, or all of them to-
gether, shall yield an ANIMAL gross income |
of $500, tax of S5; and for all sums so /
received over $500, tax of one per cent
On each attorneys license granted, SIS
On all insurance companies in the State,
500; and on all agencies of such compa-
mics Incorporated out of the State, 500 for
each county in which an agency may be
established. On all agencies of banks in
out of the State, tax of $500.
On express companies, $40 for every coun-
ty in which they may deliver packages
On circus and menageries, S75 for each
county in which they exhibit. On stage