Weekly standard. [volume] (Raleigh, N.C.) 1858-1865, 1859-02-23
The StaQoafo.
CAPTIONS
n H ID j. a w =
Passed by the General assembly Of Nort"
Carolina, at the Session Of 1859.
ACTS

A., act entitled Revenue. Provides that the
o,t, courts Mt their first term after the first day
of July next, shall appoint one justice OF the peace
and two reehoders for each captains district IN 'ie
county, who shall be board to value lana ana Town
lots These district boards are to perform 'l'e'r
duties, and make return to county ooara OF 'a'u'
alton. to meet on the second Monday OF January;
ofter the appointment Of the district board, sa'a
county board to be composed Of the justices OF inc
no,ca who were members OF the different n'slrict
boards, The county board is to examine and com,
pare the lists and re.assess when necessary anu
make return to the clerk Of the county court Inc
members of these boards to receive not more than
81 per day. while engaged in the discharge OF 'her
duties The takers Of the tax-ilsts to receive Such
CONDENSATION as the county court may allow: ihe
fnIlowing subjects shall be annually listed, and
taxed as follows: Real property, with the improve
ments thereon, Gncluding entries OF land) twenty
cents on every hundred dollars of its value; every
taxable poll eighty cents; every toll gate on turn
nike 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 h'tceh
dollars: every ferry one per cent. ON the total re-
ceipts Of tolls during the year; every studhorse or
iackass let to mares for price, belonging 10 resi-
dent Of the State, six dollars, unless the h'gheSt price
demanded for the season for one mare shall exceed
that sum. in which case the amount thus demanded
and the tax paid in the county in which the owner
resides; every dollar Of net interest," not previously
listed. received or accrued (whether demanda6le or
no. } on or before the irst day of July OF every
wear on bonds or certificates oil debt oil the uniteu
States, of this State, (unless exempt by chapter W
of the Revised Code, entitled "Pubc Debt, or OF
any other State or government, or OF any county OF
corporation, municipal or private, or on any bona,
note, contract account, or other claim or demand
against solvent debtors, wherever they may reside,
four cents; every dollar of net dividend or profit,
not previously listed declared, received or due on
or before the first day Of July in each year, upon
money or capital invested in steam vessels otwenty
tons burden or upwards, or in shares in any bank
or other incorporation or trading company, lo"r
cents; every note shaver, or person VINO ouys any
note or notes, bond or bonds made by individuals,
shall list the nroi,s made and received or secured on
all such purchases made by him during the year
ending on the first day OF July, whether MADE lor
cash or IN exchange for other notes or bonds, ana
paw 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 boaiS: Pror,ded, 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 ayes, whether
the purchases or sales be made in or out OF the oate
for caSh or on credit, ons hall OF one per cent on
the total amount o! all his purchases, during the
twelve months ending on the first day oi Jhiy OF
each year; every person resident IN the STATE nor
regular trader in slaves, who may bny u save or
slaves to sell again, whether snch purchase or sale
b. MA lie in or out of the Sate for cash or on credit.
ooe.haf of one per cent, on tue total amount OF his
purchases turiLg the twelve months ending on the
frs, ay % July nirach year, every carnage ba.E, or
other vehicle kept for pleasure or Tor the cohVtNaic
of persons of the value Of fifty dollars upwards,
per cent. on its value; all gold and silver plate and
gold and silver plated ware, and jewelry, worn by
males including watch chains, seals and keys, when
collectively Of greater value than SO, per cent on
their entire value; every watch in use, per cent on
the value: Prorded That all watches worn by ladies'
shall be exempt from taxation every harp IN use,
s. so every piano in USE $3.50 every dirk, bowie
knife pistol sword cane, dirk cane and rifle cane,
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 taxation; every resident surgeon dentist, ply
sician lawyer portrait or miniature painter, daguear-
rian artist, other person taking likenesscs OF the
human face: every commission merchant, iactor
produce broker, and auctioneer; every State and
county officer, and every person in the employment
of incorporated private companies, societies. IN
sttutions or individuals and every other person,
cept ministers Of the gospel and Judges Of the
Supreme and Superior Courts) whose annual total
receipts and income, (whether in money or other
wise) in the way of practice salary, fees, wages,
perquistes and emouments, amount to, or are worth
five hundred dollars or upwards one per cent on
such total receipts and income; every resident oil
the State that brings into this State, or buys from
nonresident, whether by sample or otherwise, spir
ituous liquors, wines or cordias for the purpose OF
sale, ten per cent. on the amount of his purchases
every person that buys to sell again, spirituous H.
quors, wines or cordals from the maker in this
State his agent factor commission merchant, five
per cent on his purchases; upon all real and per-
sona estate, whether legal or equitable, above the
value Of one hundred dollars, situated within this
State, which shall descend, be devised be-
queathcd to any collateral relation, or person. other
than nea ancestor or descendant, or the husband
or wife of the deceased, husband wife of such
ancestor or descendant, or to which such collateral
relation may become entitled under the law for the
distribution of intestates Estates and which real and
personal estate may not be required in payment Of
debts and other liabilities the following per ccntum
tax upon the value thereof shall be paid: Class l.
If such collateral relation be brother sister,
tax Of one per cent Class 2-If such collateral
ation be brother sister of the father mother
of the deceased, child of such brother sister,
a tax of two per cent Class 3-lf such collateral
relation be more remote relation, or the devsee or
legatee be stranger, FAX of three per cent the
property, who are in possession Of it on the first
day Of July Of every year taxable free negroes shall
be listed and the tax paid by the owner Of the land
on which they reside The sheriff shall, in addition
to the foregoing annually collect the taxes Sc,
forth as follows, and grant to each party paying the
tax license to carry on his business unit; the first
day Of July next. ensuing, except in cases where the
tax is nonresident traders in slaves, or horses
and mule drovers, in which cases no license shall
be required; every company Of circus riders or ex.
hibtors of collections Of animals seventy five dollars
for ceah county in which they shall perform ex
hibit for reward; every separate exhibition, com
monty known as side shows, accompanying such
performers or exhibitors which cannot be seen with
out the payment Of separate charge, fifteen dollars
for each county in which it is exhibited for re
ward; every company of stage or theatrical play
ers, or persons performing feats of strength agil
ity, or exhibiting natural or artificial objects
except amateur performers, twenty dollars TO
each county in which they exhibit for reward
every company of tnerant singers, or performers OF
musical instruments, or dancers, or itinerant com