Spirit of the age. [volume] (Raleigh, N.C.) 1849-1865, 1859-02-23
Captions Of the Laws.

lind that 2l0 Acts were passed, and 45 Reso-
%lutions; making about six columns in that
paper. We have not room for all of them,
bat give below some of the more important
ones
/. an act entitled Revenue. Provides
that the county courts at their first term af-
ter the first day Of July next, shall appoint
one Justice of the peace and two frecholdcrs
ioT each captains district in the county, who
shall be a board to value land and town lots.
These district boards are to perform their
duties, and make return to a county board of
valuation, to meet on the second Monday of
January, after the appointment Of the dis
trict board, said county board to be compos-
ed Of the justices of the peace who were
members of the different district boards. The
county board is to examine and compare the
lists, and r~c-aSsess when necessary, and make
return to the clerk Of the county court. The
members ofthese boards to receive not more
than 81 per day, while engaged in the dis
charge Of their duties. The takers of the
taX-llsts to receive such compensation as the
county court may allow. The following sub
Jects shall be annually listed, and taxed as
follows: Real property, with the improve
ments thereon, (including entries of land.)
twenty cents on every hundred dollars Of its
value every taxable poll eighty cents eve
ry toll gate on a turnpike road, and every
toll bridge, five per cent. on the gross receipts,
and every gate permitted by the county court
to be erected across a highway. fifteen dol
lars every ferry one per cent. on the total
receipts Of tolls during the year every stud
horse or jackass, let to mares for a price, be-
longing to a resident Of the State, six dollars.
unless the highest price demanded for the
season for one mare shall exceed that sum, in
which ease the amount thus demanded shall
be paid as AK. This subject shall be listed,
and the tax paid in the county in which the
owner resides every dollar of net interest, .
not previously listed, received or accrued,
(whether d~emandable or not on or before the
first day of July of every year, or bonds or
certificates Of debt Of the United States. of
this State, unless exempt by chapter 90 of
the Revised Code, entitled Public Debt,'D
or of any other State or government, or Of
any county or corporation, municipal or pri-
vate, or on any bond, note, contract, account,
brother claim or demand against solvent debt
orS, wherever they may reside, four cents
every dollar Of net dividend or profit, not pre-
vlously listed, declared, received, or due on
or before the first day of July in each year,
upon money or capital invested in steam yes
sells Of twenty tons burden or upwards, or in
shares in any bank or other incorporation or
trading company, four cents every note
shaver, or person who buys any n0te or notes,
bond or bonds made by individuals, shall list
the profits made and received or secured on
all such purchases made by him during the
year ending on the first day Of July, wheth-
or made for cash or in exchange for other
notes or bonds, aud pay q tax of ten per cent.
on the aggregate amount of such profits, in
addition to the tax imposed by this act on the
interest he may receive on such notes or
bonds Provided, There shall be no deduc-
ton made from the profits in consequence Of
any losses sustained; every person resident
in this State, engaged in the business Of buy
ing and selling slaves, whether the purchases
or sales be made in or out Of the State, for
cash or on q credit, one half of one per cent.
on the total amount of all his purchases, du-
ring the twelve months ending on the first
day of July of each year every person res
ident in the State, not a regular trade in
slaves, who may buy a slave or slaves to sell
again, whether such purchase or sale be made
in or out of the State, for cash or on credit,
one-half Of one per cent. on the total amount
of his purchases during the twelve months
ending on the first day of July of each year;
every carriage, buggy or other vehicle kept
for pleasure for the conveyance OF persons, of
the value of fifty dollars or upwards, l per
cent. on its value all gold and silver plate
and gold and silver plated ware, and jewclry,
worn by males, including watch chains, seals
and keys, when collectively Of greater value
than S25, l per cent. on their entire value !;
every watch in use, l per cent. on the value:
Pr0gided, That all watches worn by ladies
shall be exempt from taxation every harp
in use, 81 so every piano in use, 81 so ev-
cry dirk, bowie-knife, pistol, sword-cane, dirk
cane and rihe-canc, used or worn about the
person Of any one at any time during the
year, one dollar and twenty-five cents. Arms
used for mastering shall be exempt from tax
alton every resident surgeon dentist, ply
stefan, lawyer, portrait or miniature painter,
daguearrian artist, or other person taking
likenesscS of the human face; every COM
mission merchant, factor, produce broker, and
auctioneer; every State and county officer,
and every person in the employment of in
corporatcd or private companies, societies, in
stitutions or individuals, and every other per-
son, Except ministers of the gospel, and
Judges of the Supreme and Superior Courts
' whose annual total receipts and income,
whether in money or otherwise in the way
of practice, salary, fees, wages, perquisites
and emoluments, amount to, or are worth five
s hundred dollars or upwards, one per cent. on
such total receipts and income every res
- dent Of the State that brings into this State,
or buys from a nonresident, whether by sam
pie or otherwise, spirituous liquors, wines OF
cordials for the purpose Of sale, ten per cent
on the amount of his purchases every per
son that buys to sell again, spirituous liquors
wines or cOrdialS from the maker in this State
his agent, factor or commission merchant
five per cent. on his purchases upon all rea
and personal estate, whether legal or equita
bic, above the value Of one hundred dollars
situated within this State, which shall de
scend, or be devised or bequeathed to any col
lateral relation, or person, other than Il Inca
ancestor or descendant, or the husband o
wife Of the deceased, or husband or wife c
such ancestor or descendant, or to which sue
collateral relation may become entitled ur
der the law for the distribution of inteState'
estates, and which real and personal eStat
may not be required in payment Of debts an
Oh other liabilities, the following per centum ia
upon the value thereof shall be paid: Clas
If such collateral relation be a brother {
sister, a tax of one per cent; Class .
such collateral relation be a brother or sistt
Of the father or mother of the deceased,
le child of such brother or sister, a tax of tN
per cent Glass 3-Ifsuch collateral rclatiC
- be a more remote relation, or the devisee
legatee be a stranger, a tax Of three per cen
the foregoing to be listed by the persons wi
own the property, or who are in ~possessiC
of II on the first dav of July of every yea