The Hillsborough recorder. [volume] (Hillsborough, N.C.) 1820-1879, 1861-03-06
CAPTIONS OF ACTS
PASSED BY THE GENERAL ASSEMBLY OIL
FORTH CAROLINA -ls60-'6l

Feb, 1883, be amended in the following I
manner, to wit: Ia addition TO the eyemp-
ton specified in section IS, there shall also
be exempted from taxation all such property /
and estate, and their profits. IS mas belong
to State and County Agricultural Societies,
and be set apart and used by them for asri-
cultural fairs, and all such, and their profits,
as belong TO any church or religious society,
aud be set apart and used by them for par
sonages.
SCHEDULE A.
Sac. 2. The amendments under schedule
A shall be as follows:
l. Real property, with the improvements
thereon, including entries Of land, shall be
taxed Annually eighteen cents on every hun
deed dollars OF its value.
2, Inc provisions OF paragraph (6) shall be
construed TO extend to interest received or ac-
craed upoa the subjects therein named,
whether he'd in ones own right, or as guar
dian, executor, administrator. clerk, or clerk
and master of any court, or as trustee, or
agent OF any KIND whatever, and the person
or persons holding any such subject Of taxa.
GIOn shall list the same for taxation.
5. Every resident Of this State, owning
any lands OF the State of North Carolina, Is
sued after the ratification Of this act, shall
be liable to tax 81 tour cents on every dol
lar 81 interest received from such invest,
ment.
4 Paragraph y shall be amended as fol-
lows: Every dollar of nett dividend or
profit not previously listed, declared, receiv-
ed, or due on or before the first day of July
in each year. upon money or capital invested
in shares in the Bank u Washington, tile
Merchan,s' Bank % Newbern. the Bank Of
Wadesboro.' the Bank Of Fayetteville. the
Commercial Bank Of Wilmington, the Far
mers' Bank OF North Carolina, the Bank of
Charlotte, and the Bank OF Yanceyville, shall
ply an annual tax of nine cents, and in shares
~ all other banks, or IN any other incOrpo-
ration or trading company. Or 10 steam YES
sells Of twenty tons burden Or upwards. four
cents. Aud any person listing any dividends
or profit Of the banks herein specially nam,
ed, shalt be required TO list the same sepl-
Tately from any other dividend or profit for
which he is liable TO tax. and also to speei-
~ the name Of the bank upon which said d.
yidend Is due or has been received.
5. Every resident surgeon leatist, physi-
cian, lawyer, portrait Or miniature painter,
daguerrean artist. or other persons taking
llkenesses Of the human face; every COM
mission merchant, iacier, produce broker,
and auetioneer; every State and county Off
Ger except judges Of the superior courts y
every president anI cashier or treasurer of
any bank. railrOll Or other incorporated com
PAW, whose annual total ~eceipts aud in
come, in the way d Practice, salary, fees.
wages, perquistes, and enolanents. amount
to or are worth $500 or spsarls. one per
cent. on such total receipts and income; an ]
so much Of paragraph (l6l schedule A. as i'm
poses a tax upon parsons other than those
herein named, is hereby repealed.
6. The tar imposed b. paragraph 90 mp
on liquors, wines, and cnrlials. shall hereaf.
Ter Be four per cent. And this paragraph
so amended is hereby transferred 10 schudnle
B. aud The tar imposed by il shall hereafter
be given in and paid under the same rules,
regulations and penalties as are prescribed 10
IN case OF merchanfs tar.
Z. To facilitate the collection Of the tax
on cp!laterals, every executor Or administra.
tor shall return il his inventory whether the
estate Of tie deceased goes 10 tie lineal Of
collateral relations or 10 4 stranger, and IL 10
eollaierais, the degree Of relationship OF such
eollsterais to the decreased. under a penalty
oi one hundred dollars 10 be recovered 10 the
name and for the use Of the State.
HEprLE D.
SEr. l. The amendments under the sChed-
ule B. shall BE as follows:
l. Every money or exchange. bond or mote
broker, private banker or agent Of a foreign
broker or banker. shall pas the sum OF hse
hundred dollars for each county 10 which he
has IL Office or place u business. and every
EeFsen acting re said broker. whether with
tr without Compensation, shall be held and
deemed ! broker 10 al inients and purposes
10 tie . ace Or county 10 which he shall 80
act. and shail b. liable for the above tax.
Every person who is MT 3 resident ol
this Safe Who shsll come into this State ia
TIE espseiiy Of Or a. ageat for broker. and
VII lie intention 81 exercising any II TIE
fun tiou. ii money or exchange broker, shall
ply iha sum u Eve hundred dollars III each
and e,ery county 10 which IL shall act -
broker, which taT hall 81 collected ~ the
sheriff 81 the county and be accounted for a,
other taxes.
3. Every person who shall propose TO aci
A. broker, according u The foreign section
shall pay the tax ID tie sheriff IF the count,
m witch such brokers business il 10 De
;rarsaesed. and tske license. for, the same
Nh + shall authorize him 70 act a. broker
To- one year; aud any person Hbo shall Sc
Wiihoat .aell license shall foffeit the san 81
hl,etr hundred dollars, 70 be recovered By
tie .l,effa 81 the county nAere such Tar may
be do. oue third of which shall 70 20 he
sheriff. snI lie rsmainipr shail DE- accounted
III 81 0'hef taxes, snd sbth person 80 offend
ing shall be guilty q misdemeauor.
l. Every nonresident merchant, drummer
or agent who .Iall cOmg into this state aud
sell any goods, wares OF merchandise, b,
sample o. otherwise. aheibef delivered Or 10
be delivered, shall pay IL n me hslf b
one per cert. ~ ihe gross amount 81 such
sales make il any yne wear, aid .haii before
making such sale, 0bain i Written license
from The sheriff Of lie county 10 which b,