Spirit of the age. [volume] (Raleigh, N.C.) 1849-1865, 1861-03-06

or the estate OF the deceased goes 10 the
lineal or collateral relations or to stranger,
and if to eollaterals, the degree of relation
ship ofsuch collaterals to the deceased, under
penalty of one hundred dollars, to be re-
covered in the name and for the use of the
State.
SEC. 1. The amendments under schedule
b. shall be as follows:
l. Every money or exchange, bond or
note broker, private banker or agent of a
foreign broker or banker, shall pay the sum
OF five hundred dollars for each county in
which he has an Office or place of business.
and every person acting for said broker wheth-
held and deemed of8Rep of8eRepesasatiOn, ~ shall be
purposes in the place or county in which
he shall so act, and shall be liable for the
above tax
2. Every person who is not a resident
| of this State who shall come into this State
in the capacity of OF as agent for broker
| and with the intention of exercising any of
the functions of money or exchange broker
shall pay the sum of five hundred dollars
IN each and every county in which he shall
act as broker, which tax shall be collected
by the sheriff of the county and be accounted
for as other taxes
| .. Every person who shall propose to
act as broker according to the foregoing
section, shall pay the tax to the sheriff of
the county in which such brokers' business
is to be transacted and take license for
the same, which shall authorize him to act
as broker one year and any person who
shall act without such license shall forfeit
the sum of fifteen hundred dollars, to be
recovered by the sheriff of the county where
such tax may be due, one-third Of which
shall go to the sheriff. and the remainder
Shall be accounted for as other taxes, and
such person so offending shall be guilty of a
miSdemeanor
4. Every nonresident merchant, drum
mer or agent who shall come into this State
and sell any goods, wares or merchandise
by sample or otherwise, whether delivered
or to be delivered, shall pay tax of one
half OF one per cent. on the gross amount
OF such sales made In any one year, and shall,
before making such sale, obtain a written
license from the sheriff of the county in which
he proposes to do business, which the sheriff
is authorized to issue whenever such person
shall give bond with security in the sum of
hve hundred dollars for the payment of the
tax hereby imposed at the time and under
the same rules and regulations as are pre-
scribed for the payment of merchants tax
and every person violating the provisions of
this paragraph shall be liable to penalty of
Hve hundred dollars to be collected by sheriff,
four hundred of which shall be accounted for
and paid as other State taxes, and he shall be
further liable to Indictment as for a misde-
fneanor.
SCHEDULE G.
Sec simply states the tax, per share, to
be paid on the stock of the Banks of the
State: The Bank of Charlotte Bank of
Wadesboro, and Bank of Fayetteville, each
121 cents per share. Bank Of Washington,
j Merchants Bank of Newbern, Commercial
Bank OF fEnteialutan- Farmers Bank, and
Bank of Lexington, Miners ana -rzaisre
Bank, Bank of Commerce, and Bank of
Clarendon, 80 cents each per share. The
Bank of North Carolina Bank of Cape Fear,
Bank of Wilmington, and Bank of Salisbury,
each 80 cents per share. And any other
which may be chartered by or any future
General Assembly, sixty cents on the share
of 800 of such stock, and in the proportion
for shares of less value.
And in case the said officers of any bank,
shall neglect or fail to pay the tax, as herein
) required, said bank shall pay double the
amount of said tax, and the same shall be
sued for and recovered by the Attorney Gen
eral in the name of the State, in the Superb
, or Court in the county of Wake.
Sec 5. Hereafter the clerks of the county
courts shall have until the tenth day of April
in the year ensuing the taking of the tax
list, to deliver to the sheriff such a copy
thereof, and under the same penalties as are
! prescribed in the fortieth (40th) section OF
! said act
Read three times and ratified in General
, Assembly this 23d day of February, a. D.,
1861
6 W. 7. DoRTCH, S. H. G.
, II. 7. CLARK, S. S.
An Act for the relief of the banks and the
people THE Act authorizes the suspension
2 of specie payment by repeating the penalty.
= An act providing for heating and lighting
\ the Capitol Authorizes an appropriation
of So, 500 for putting in gas pipes and CRATES
: An act to prohibit the emancipation of slaves
by will.
S An act concerning the call of a Conven-
r ton of the people of the State to consider
!, our Federal affairs.
n An act to incorporate the Chatham Rail
d road Company. This act makes no appro
e priation, but simply gives charter to con
If struct road from the Coal Fields to Raleigh
: or some point on the n. c. Railroad neal
e Raleigh.
k An act to lay off and establish the county
e, of TransylTania from portions OF Buncom
ID and Jackson counties.
y An act to secure the completion of th'
y Wilmington, Charlotte and Rutherforc
N Railroad, and to amend the charter thereof
IN Authorizes an exchange of State bonds t
k, the amount of one million of dollars, and tn
ed State takes mortgage upon the road
er An act to enable the Fayetteville and Wes
lie tern Railroad Company to extend their roa'
Oh from the Ceal Fields to some point on tn
or North Carolina Railroad near Lexington
.; with the snstlAeorizes an exchange of bond
~ and that not a dollar OF Saul Qf $2oo, ,ool
ng should be paid by the State until the lroniR
M said road had first been manufactured IN tn
,r State. and the road was graded.
ty An act to establish county by the nam
4 of Mitchell from portions of Yancey, Mellow
er ell, Burke and Watauga.
ed An act to continue the improvement an
nd provide for the equipment OF the Albemarl
es. & Chesapeake Canal, and the waters conne'
mt ted Herewith. An appropriation OF S2oO
er 900 was made, and the work pledged ior II
nd payment 80
as An act for the completion of the building
se of the North Carolina Institution for Il
Deaf, Dumb, and Blind, and for other pu
- poses. [The act appropriates the sum
all two thousand dollars.
ar An act to amend an act to incorporate u
to Wilmington, Charlotte and Rutherford RAJ
re- road Company.
ne An act to provide for the completion {
re- and to amend the charter OF the Western Ia
ad Company.