Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1861-02-14

AN ACT
To Amend 'EAn AIT Entitled Revenue,'' Ratifi
16lh Day of February, 1859.
S. l.. F.

Revenue,' a
16ah Day of February, 1859.
SEC l. Be 1t enacted by the General Assembly of the
State Of North Car DINA, and 1t hereby enacted by the
authority of the same That entitled Revenue
which ratified the 18th day of February, 1859 be
amended in the following particulars to-wit: IL ad Ion
to the exemption specified in 25 there shall also be
exempted from taxation all such property and estate and
their profits belong to State and County Agricu
tura societies. and be apart and used by agr
cultural fairs and all such and their profits may belong
to church religious society," and be set apart and
used by them for Parsonages
SEC. 2 The amendments under schedule A, shall be
follows TO wit
a. Real property with the improvements thereon, in.
Guiding entries of land shall be taxed annually fifteen cents
every hundred dollars of its value.
a. Every toll bridge shall be taxed two and half per
cent and every ferry cent the gross receipts
during the year. whether the be chartered licensed
by the court not.
CD The provisions of paragraph (6) shall be construed
to extend to interest received accrued the subjects
dian, eXecu administrator, clerk clerk and of
any court or as trustee agent Of any kind Whatever
a Hereafter, ($l0G) thousand dollars shall be the
minimum upon which shall be imposed upon
dentists sicians and the other classes of per
sons mentioned in paragraph O6)
90 So much Of paragraph (l7) as limits the tax upon
spuous liquors. wines and cordals such only as
graph amended hereby transferred schedule B. and
the tax imposed by it shall hereafter be given in and paid
under the rules regulations and penalties
by prescribed in case of merchants tax.
Co., To facilitate the collection of imposed by para
graph Q8) collateral estates shall hereafter be the
duty of every executor and administrator forth
inventory the names of the persons entitled to the
DOtn real and personal, and they related
estator or ntesate und penalty of hund ed dol
State
SCHEDULE B.
SEC. 3: The amendments under schedule shall be as
follows to wit:
a. Every money exchange, bond or note broker
private banker agent of broker or banker shall
pay the of thousand dollars for each county in
which he has an office of business every per-
acting for such broker whether with or without com
pensaton shall be held and deemed broker to all
and purposes in the place county which be shall
act and shall be liable for the tax.
q Every person who is not resident of this State and
who shall come into this State il the capacity or
for broker and with the intention exercising any of the
functions OF money exchange broker shall pay the
he shall act as broker which tax shall be collected by
the sner1 OF the county, and be accounted for other
taxes.
81 Every cashier agent or secretary of anv insurance
ONCE or savings institution who shall deal in exchange
who snail act as money or exchange broker shall be
deemed and held SUCH and be liable the same tax
is imposed on brokers residing in the State.
a. Every person who shall propose as broker &C.
sheriff of the county which such brokers' business is to
be transacted and take license for the same which shall
who shall without such license shall forfeit the
OF three thousand dollars to be by the sheriff
the county where such tax be DUE of which
shall to the sheriff. and the remainder shall be accounted
Tor as other taxes and such person offending shall be
guilty of misdemeanor.
o. Every bagatele table, other gaming table of SINH
lar KIND oy whatever name, shall pay tax of fifty dollars
90 The tax imposed upon auctoneers in paragraph (l8)
snail hereafter be oneha of cent where now one
per CENT and two and half cent where five
O. Every nonresident merchant, drummer or agent
VINO snail come into this State and sell any goods
mercnandse by sample or otherwise, whether delivered
or to be delivered, SHALL before making such sae obtain
written license from the sheriff of the county in which he
proposes to do business which the sheriff authorized to
issue whenever such person shall give bond with security
ID the sum OF i've hundred dollars the payment of tax
OF half of cent the gross amount of his sales
during the year. at the time and under the rules and
regulations as prescribed payment of merchant
tax and any person violating the provisions this
graph snail be liable to penalty of hundred dollars to
be collected by the Sheriff. four hundred dollars Of which
shall be for and paid other State taxes and
ne snail De further liable to Indictment for msdemeanor
90 The tax imposed dealers in ready made clothing
or mae In paragraph @ shall hereafter be per
~ Inc proVlso in paragraph (25) that any person
shall be permitted to sell any spiuous liquors. wines or
corda made from products of his own farm without paw
ing the tax in this paragraph imposed is hereby repealed
SCHEDULE @.
Bee f. And the amendments under the schedule q sha
be as follows, to wit: ~
U;) so much of paragraph (5) as imposes tax mon
deeds oher than mortgages marriage Contracts AMI
trust where the consideration is three hundred doa
and upwards, IS hereby repealed
Paragraph (6), requiring every broker not resident
o. the sa TO gay tax Of onequarter of one per cent