Semi-weekly standard. [volume] (Raleigh, N.C.) 1853-18??, 1859-02-19
The Stapoato.
CAPTIONS
THE L A w S
Passed Jv the General Assem6ly Of North
Carolina, at the Session Of 1859.

Passed by the General assembly Of North
Carolina, at the Session Of 1859.
ACTS.
/. An act entitled Revenue. Provides that the
county courts at their first term after the first day
of July next, shall appoint one justice Of the peace
and two freeholders for each captains district in the
county. who shall be board to value land and town
lots. These district boards are to perform their
duties. and make return to . county board OF valu.
alton. to meet on the second Monday OF January,
after the appointment of the district board, said
county board to be composed Of the justices OF the
peace who were members Of the different district
boards The county board is to examine and COM
pare the lists and se-assess when necessary, and
make return to the clerk Of the county court The
members of these boards to receive not more than
s. per day. while engaged in the discharge Of their
duties. The takers Of the tax.sts to receive such
compensation as the county court may allow. The
following subjects shall be annually listed. and
taxed as follows: Real property, with the improve
ments thereon, Gncluding entries Of land0 twenty
cents on every hundred dollars of its value; every
taxable poll eighty cents; every toll gate on turn
pike 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 re-
iackass let to mares for price, belonging to resi-.
dent of the State six dollars unless the highest price
demanded for the season for one mare shall exceed
that sum, in which case the amount thus demanded
shall be paid as tax 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 demandable or
not on or before the Srst day Of July OF every
wear. on bonds or certificates Of debt Of the United
States, of this State (unless exempt by chapter 90
of the Revised Code, entitled Public Debt, or Of
any other State government, or Of any county or
corporation, municipal or private, or on any bond,
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 capital invested in steam vessels oftwenty
tons burden or upwards, or in shares in any bank
or other incorporation trading company, four
cents every note shaver, or person who buys any
note or notes, bond or bonds made by individuals.
shall list the profits made and received secured on
all such purchases made by him during the year
ending on the first day Of July, whether made for
cash or IN exchange for other notes or bonds, and
pay 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 such notes
or bonds Proc,led, 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 whether
the purchases or sales be made in out Of the State
for cash or on credit, half Of one per cent on
the total amount Of all his purchases, during the
twelve months ending on the first day Of July OF
each year; every person resident in the State, not
regular trader in slaves, who may buy 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 the total amount OF his
purchases during the twelve months ending on the
first day July ofeach year, every carriage buggy or
other vehicle kept for pleasure for the conveyance
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 jeweiry, worn by
males, including watch. chains, seals and keys when
collectively Of greater value than $685. per cent. on
their entire value; every watch in use, per cent on
the value: Procded 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 ri6e-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
stefan, lawyer, portrait miniature painter, daguear
ran artist or other person taking licensees Of the
human face; every commission merchant, factor,
produce broker, and auctioneer; every State and
county officer, and every person in the employment
of incorporated or private companies, societies, in
sttutions individuals and every other person. lex
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,
perquisites and emoluments, amount to- or worth
five hundred dollars or upwards, one per cent. on
such total receipts and income every resident Of
the State that brings into this State buys from
nonresident, whether by sample or otherwise, spir
ituous liquors. wines cordials for the purpose Of
SALE ten per cent. on the amount Of his purchases
every person that buys to sell again, spirtuous Ii.
quors, wines or cordials from the maker in this
State, his agent factor commission merchant, five
per cent on his purchases; upon all real and per.
value Of one hundred dollars, situated within this
State, which shall descend, be devised or be-
queathed to any collateral relation person, other
than lineal ancestor descendant, the husband
or wife Of the deceased, or husband or wife Of such
ancestor or descendant, to which such collateral
relation may become entitled under the Law for the
distribution Of ntestates estates and which real and
personal estate may not be required in payment Of
debts and other liabilities, the following per centum
tax upon the value thereof shall be paid Class l.
If such collateral relation be brother or sister,
tax Of per cent; Glass 2-I such collateral re-
lation be brother sister of the father mother
Of the deceased child Of such brother sister,
tax of two per cent; Glass 3-If such collateral
relation be more remote relation, the devisee or
legatee be q stranger, = AK Of three per cent; the
foregoing to be listed by the persons who own the
property, or who 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 as set
forth as follows and grant to each party paying the
tax license to carry his business until the first
day Of July next ensuing, except in cases where the
tax is on nonresident traders in slaves or horses
and mule drovers in which cases no license shall
be required every company Of circus riders. ex-
hib!tors Of collections Of animals, seventy five dollars
for ceah county in which they shall perform or 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 q separate charge, fifteen dollars
for each county in which it is exhibited for re.
ward; every company Of stage theatrical play
ers, or persons performing eats of strength or ae.
ity, or exhibiting natural or artificial objects,
except amateur performers, twenty dollars Tor
each county in which they exhibit for reward
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