Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1859-01-21
A R,lI EntI11ed I. Revenue.,,

the House. we propose 10 notice some OF Its leading
features in which any notable change has been made
from that to the last session.
The first u sections Of the bill relate to the appoint
met Of district boards of valuations state how property
shall be assessed for taxation and what shall be exempt
how listed ETC. etc., and how taxes such property
shall be collected and accounted for. The bill provides
first however for assessment to be made by boards of
valuation appointed by the several County Courts at
the first time held after the LIST day July 1852 and at
the same term every four years thereafter.
The only new feature which we particularly remark
is the erection of county boards of valuation to whom
the district boards shall return their lists and the coun
ty boards shall revise hear appeals and generally recty
mistakes unequal valuations in different districts
The county boards of valuation to be composed of the
Justices Of the Peace acting with the different districts
boards. These county boards shall meet at the Court
House the second Monday of January, after the ap
ponmen of the district boards to act upon the lists
turned by said district boards IT. in the opinion Of
the county board of valuation any tract or tracts OF
land or town lots have been assessed at too low value,
they shall make lists of such tracts lots, and post
them in at least two conspicuous places in the court
house. at the time Of. their adjournment. After they
shall have examined and compared the lists heard the
complaints of all who may feel themselves aggrievcd by
the valuation Of their property the board shall post the
list as above required and adjourn until the first Mon
day in April following, when they shall again meet at
the court house, hear the complaints of all who may feel
themselves aggreved by their former action, by the
original valuations and decide each case as to them may
appear right and from this decision there shall be
appeal
The taxes shall be annually collected and paid -
First to the sherifs, all property and subjects of
taxation required to be listed, per schedule A;
ondy to the sher, all property and subjects of tax
alton which not required to be listed but account
Of which is to be rendered to the sher per schedule
b. thirdly to the clerks of courts and to the treasurer
of the State, as per schedule c."
The taxes upon the various articles of property
braced in schedule A. may generally be said to be rails
ed 25 per cent.-hus the tax real estate is twenty
cents the hundred dollars, instead of fifteen cents
formery-thc poll tax eighty cents. The liquor tax is
thus modified:
SIT. Every dsIor maker of spirituous liquors,
cOrdas three cents each gallon made by him and sold
in this State
S8. Every person that brings this State sprtuous
liquors. wines coras for SALE six cents every gallon
per bottle brought bottles When any nonresident of
the State shall sell and deliver to person in this State
sprtuOus liquors. wines cOrdas the buyer shall list the
same and pay the above tax.
We quote the first three sections of schedule B. and
while doing must take the liberty of saying that
we can hardly think they could have been designed for
revenue, since they virtually amount to Prohibition
We do not to argue the abstract question Of the
right or wrong of crcusses managercs, theatres con-
certs or other amusements Some amusement people
qgU have and these are much better than others
which they might be driven Any business that is fit
to be licensed is fit to be pursued and putting I'M
Tow
but may deprive the treasury of some money The sec
tons in question are as follows =
ST. Every company of circus riders or exhibitors of col
econs of animals, seventyv dollars for each county in
which they shall perform exhibit for reward. Every
separate exhibition Commonly known sdcshows) ac-
companyng such performers exhibitors, which cannot
be without the payment of separate charge ten dol
dollars for each county in which is exhibited for reward
g. Every company Of stage or theatrical players or per
performing teas of strength agility exhibiting
natural artificial Objects forty dollars for each county in
which they exhibitor reward.
S. Every company tinerant singers performers
musical Instruments dancers, tnerant companies, who
otherwise exhibit for the public amusement, ten dolarsfor
each county in which they exhibit for reward.
We add the following paragraphs Of the same schedule
as they may be of interest to our readers -
Every Off bank incorporated out of the State
five hundred dollars.
ST. Every money exchange broker, private banker or
agent of foreign broker banker three hundred dollars
for each county in which he has office place Of bust
S. Every express company ten dollars for each county
in which it proposes to deliver packages.
So Every public billiard table hundred and twenty
five dollars. Every private billiard table twenty dollars.
SlO Every public bowling alley, whether called ninep pin
Sl. Every livery stable place where horses and veh
cles are kept for hire, twenty-five dollars
S3 Every licensed retailer of sprituous liquors, wines
cOrdias thirty dollars In addition to this, such retailer
shall list the amount otquors and cordas required
in schedule A. of this act and pay the tax there imposed
$780, Every aqctioneer, on all goods wares or MERCHANDISE
placed in his hands by merchant resident in the State,
(whether not by commission merchant one
per cent on gross amount OF sales and by neran traders
such as are not residents OF the State five per cent on
gross amount of Sales subject to all the regulations and
emptons set forth in heenh chapter Revised Code ent
tied auctions and auctioneers.
S21 Every merchant, merchant tailor jeweler grocer
druggist pothecary produce dealer commission merchant
factor, produce broker, every other trader, who,
principal agent for another, carries the bust
ness buying and selling goods, merchandise OF
whatsoever name description and who is not taxed his
of per cent the total amount of his purchases wheth
made in out OF the State, for cash credit Pro0
ment of goods sold at the usual place of business shall
be estimated in the amount of purchases.
S22 Every dealer in ready made clothing (ready made
garments for maes and onehalf per cent total
mount of purchases
S23 Every person who for HIMSELF or as agent another
sells patent medicines or nosrums ten per cent on amount
Of his sales.
We would publish the bill or its new clauses in full
but that it has yet to be acted upon and may be ver
much modified We lay the above portions before GU
readers that they may form idea of what is pro
posed to be done.
Bsg@ We are endebted to Hon. Warren Winslow 70
copy of an Address on the Northwest delivered be
fore the American Geographical and Statistical Society
at New York. December g. 1858, by Isaac I. Stevens.
By the Northwest, Major Stevens Kindly remember
ed here from his connection with the different surveys