The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1859-01-25
REVENUE BILL.

four years shall appoint one Justice and two free
holders Board of Valuation for each captain
district; on the I'd Monday Of January after the
appointment of such valuation boards the Justices
belonging to said boards are required to meet at
the Court House and organize as a County Board
of Valuation, and elect a chairman, which county
board shall carefully examine and compare all the
lists of the district boards, and if in their opinion
the real property throughout the county shall not
have been assessed by a uniform standard of value
they may re-assess any district any separate
tract tracts or lots of land IF any one deems
that his land has been valued too high, he is to APP
ply to the county board for redress.
For collecting the taxes, the Sheriffs are to re-
ceive per cent on the amount collected from cor
porations, banks attorneys and marriage licenses,
mortgages and deeds in trust, and four per cent
amount of taxes from other sources. Sheriffs to
give separate receipts for State and county taxes.
Taxes are to be assessed as follows:
On real property, with improvements, Gnclu-
ding entries on land,) 20 cts. on every 500 value;
taxable POLL so cts; toll gate or toll bridge, SIS;
every ferry, l per cent on total annual receipts;
stud horse jack, (used for increasing stock for
price, Sc each; every dollar of net interest
whatsoever, not previously listed received or &C
crucd whether demandable or not) on or before
the LIST day of July of every year, CENTS on every
dollar of net dividend profit not previously list
ed, declared, received, or due or before the 1st
day Of July in each year, upon money capital
invested in steam vessels of 20 tons burden or up
wards, or in shares in any bank or other corpora
ton trading company, cents-such interest
or profit to be ascertained by deductng the amount
of interest profit accrued against the person
listing, from that accrued in his favor on or be-
fore the LIST July in each year; every noteshaver,
person engaged in buying notes or bonds made
by individuals, shall list the amount of all his
purchases, whether made for cash or in exchange
for other notes or bends, and pay tax of one half
of one per cent. on the aggregate amount of such
purchases, in addition to the tax imposed by this
act on the interest he may receive on such notes
bonds; every resident of this State, engaged in
buying and selling slaves, whether the purchases
or sales be made in out of the State, for cash
on credit, one-half of one per cent. on the total
amount of all his purchases, during the twelve
months ending 1st July in each year;-this applies
also to those who buy slaves to sell again. who are
not regular traders.
Every pleasure vehicle, kept for the conveyance
of persons, of the value of S25 upwards, one
per cent on its value; all gold and silver plate,
plated ware, jewelry worn by Notwithstanding
watch-chains, seals and keys,-when collectively
of greater value than S25, per cent; every gold
watch in use, 81 25; other kinds, so cts; harp in
, n. n. 1irI bori Enifo
pistol sword cane, dirk-cane, and rifecane, kept
for use or worn about the person of any one at
any time during the year, 81 25 (arms used
for mastering, exempt;) every resident surgeon
dentist, physician, lawyer. portrait or miniature
painter, daguerrean artist, commission merchant,
factor, produce broker, auctoneer, United States
officer, State county officer and every person in
the employment accompanies or individuals, whose
total annual receipts and income amount to or
are worth $500 or upwards, l per cent; every
dstillcr or maker of spirituous liquors, wines or
cordial, cents on each gallon made by him and
sold in this State; every gallon of imported
liquors, wines or cordials, 6 cents-when brought
in bottles, cents per bottle; every circus or show,
SIS for each county in which they exhibit-sde
show, $40; company of theatrical performers or
exhibitors of natural or artificial Objects $40 for
each countryside for singers, dancers, &c; every
insurance company incorporated by this State,
Sl00;-incorporated out of the State, 500 for
each county in which an agency is formed; every
agency of a bank incorporated out of this State,
$500; broker or private banker, or agent of for
eign broker or banker, $500 for each county in
which he has place of business; express company,
SO for each county in which it delivers packages;
public billiard table, $685. private do. S2; public
bowling alley, $50; livery stable, s25; licensed re-
tailers of spirituous liquors, wines cordia, $50;
itinerant surgeon dentist, daguerrean artist por
trait painter, nonresident of the State, SO for
each county; a nonresident of the State who shall
I urchase any slave or slaves in this State, shall
pay e-half Of one per cent on the amount of his
purchase, failing to do so, shall pay fine of 500;
this applies, with the exception of the fine, to
bringing and selling slaves in the
State; every seller of playing cards. 35 cents per
pack; seller of riding vehicles, not manufactured
in this State, per cent; every auctioneer on all
sales of goods of resident merchants, per cent
traders goods, 5 per cent; every
trader in any description of goods, l per cent. on
all his purchases; dealer in readymade clothes for
males, l. per cent. on amount purchases; seller
of patent medicines, 10 per cent; horse or mule
drover, l per cent on the amount of each SALE
in default 500 6ne stud- horse or lack belonging