The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1859-02-22
CAPTIONS OF LAWS
PASSED BY THE
NJ C. Legislature, Session 1S5S-'59.
REVENUE.

REVENUE.
An Act for raising revenue taxes real property.
with the improvements thereon. (incnding entries
of land.) twenty cents every hundred dollars of
its value. Every taxable poll eighty cents: Every
toll gate 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
highway. fifteen dollars Every ferry per cent.
on the total receipts of toll, Every studhorse or
iackass, six dollars. Every dollar of net interest,
any bond, note. contract, account. other claim
nr demand against solvent debtors, four cents
Every dollar of net dividend or profit. upon money,
capital invested, four cents Every note shaver.
or person who buys any note 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 for cash or in ex-
change for other notes or bonds. and pay tax of
ten per cent on the aggregate amount of such pro-
fits, in addition to the tax imposed by this act on
the interest he may receive such notes bonds:
Provided, There shall be no deduction made from
the profits in consequence of any losses sustained
Every person resident in this State, engaged in the
business of buying and selling slaves, one half of
per cent the total amount of all his purchases
Every carriage, buggy other vehicle kept for
pleasure or for the conveyance of persons, Of the
value of fifteen dollars upwards, one per cent. on
its value. All gold and silver plate, and gold and
silver plated ware. and jewelry, worn by males, in
Guiding watch-chains seals, and KEYS. when c"llec-
lively of greater value than twenty five dollars. one
cent their entire value. Every watch in use
one per cent. on the value: Prorided. That all
watches worn by ladies shall be exempt from taxa
ton. Every harp in use 80 so; every piano in
use. 81 so. Every dirk. bowe-knife, pistol sword
case, dirk and rifle cane, used worn about the
person of any one at any time during the year,
dollar and twenty-five cents. Arms used for mus
fering shall be exempt from taxation. Every resi-
dent surgeon dentist. physician lawyer, portrait or
miniature painter, daguerrean artist, or other per-
sons taking likenesses of the human face; every
commission merchant, factor produce broker. and
auctnnePr every state and county officer Except
Judges of the Superior and Supreme courts) and
tho nf tod
private companies. societies. institutions indi-
Vidusls and every other person. Except ministers
of the gOspel) whose annual total receipts and in
come. whether in money otherwise) in the way
of practice, salary, fees, wages, prequistes and
emnluments amount Ia, worth five hundred
dollars or upwards one per cent on such total re-
cepts and income. Every resident of the State
that brings into this State. buys from nom
resident, whether by sample otherwise. spirituous
liquors. wine cordias for the purpose of SALE ten
per cent. the amount of his purchases. Every
person that buys to sell again, spirituous liquors.
wines cordals from market in this State, his
agent, factor commission merchants, five per
cent on his purchases.
Every company of circus riders. or exhibitors of
collections of animals. seventy five dollars for each
county i'm which they shall perform Or exhibit
for reward. Every separate exhibition commonly
known side shows accompanying such perform
exhibitors, which cannot be seen without the
payment of separate charge. fifteen dollars for
each county in which it is exhibited for reward.
Every company of stage theatrical players,
persons performing feats of strength agility,
exhibiting natural or artificial objects, except
amateur performers. $40 for each county in which
they exhibit for reward. Every company OF itln-
Grant singers, performers musical instruments.
dancers, or itinerant companies, who otherwise
exhibit for the public amusement. ten dollars for
each county in which they exhibit for reward.
Every insurance company Incorporated by this
State, except companies for mutual assurance. who
take policy of the State. hundred dollars.
Every money or exchange. bond, or note broker.
private banker or agent for foreign broker
banker. three hundred dollars for each county in
which he has an Office or place of business. Every
express company, ten dollars for each county in
which it proposes t" deliver packages.
Every public billiard table hundred and
twenty five dollars; every private billiard table,
twenty five dollars. Every public bowling alley.
whether cnll-d nine pin or ten-pin alley, or by
any other name, fifty dollars; every private bowling
alley, ten dollars Every livery stable. where h"r
and vehicles kept for hire, twenty five dol
lars. Every licensed retailer of spurious liquors,
wine cordiaS. or retailer of malt liquors. thirty
dollars. In addition tn this, such retailer shall list
the amount of liquors. wines and c"rdials requir
ed n schedule A. of this act. and paw the tax there
imposed. Every itinerant surgeon dentist Por-
trait miniature painter, daguerrean artist, and
other persons taking likenesses of the human face.
ten dollars for each counIr In which he carries
his business Prorided. That such person shall
furnish satisfactory evidence to the Sheriff of the
county. in which he proposes to practice, that he
is resident of the State and has listed the receipts
empt from the imposed in this paragraph. Every
resident of the State. who i'm person by agent
shall purchase any slave slaves in this State. shall
Immediately after such purchase. become liable to
pay a tax of onehalf of per cent. the amount
of his purchase. and upon his neglect failure to
pay such tax. he shall forfeit and pay the sum of
ore hundred dollars which shall be collected by
the sheriff. one-halft to his use and the other
half to the of the State. When the purchase
made by agent. such agent shall be equally
liable for the and forfeiture with his principal
Every on-resident of the State, who, either in
person or by agent, brings a slave slaves into
the State. and sell. shall pay one-half of one per
cent, on the amount of such sale effected. If he
fail to pay this tax, the purchaser shall be liable
for the and the sheriff of the county in which
the sale was made. or in which the purchaser reside
shall collect by distress otherwise out of the seller
If to be found i'm his county, and if the seller is
{" he found, out of the buyer. Every person that
sells playing cards. sum equal to IS per
pack all cards sold by him during the year. Every
person that. for hmS-lf. as agent for another at
his regular place of business. sells riding vehicles,
manufactured out of the State per cent his
sales. Every auctoneer, all goods, O.
merchandise placed i'm his hands by Il merchant
resident of the State. whether owner not) by
commission merchant, one per cent on the grass
amount of sales. aud If by tnerant traders such
not residents of the State. five per cent the
gross amount of sales. subject To all the regulations
and exemptions forth in the 10th chapter of Re-
vised Code. entitled. .'AuctioRs and Aucfioneers.
Every merchant. merchant taller ieweler, grocer
druggist, apothecary. produce dealer. commission
Got h..r