Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1861-02-28

IND Sc An Act Entitled Revenue Ratified 10th
70 A" day OF Feb, 1850.


20 A"'' day OF Feb, 1859.
.u,oS l. That an " Act entitled Revenue" which was
6sd the 18th day of Feb 1852 be amended IN the
section Is, there shall also be exempted from tax
son 80 State snd County Agricultural Societies and be
br and used by them for agricultural fairs, and all
@ and their profits as belong to any church or religious
N and be set and used by them for parsonages
sOcS9' SCHEDULE A.
s-c O. The amendments under schedule shall be as
0S Real property, with the improvements thereon in
40 entries of land shall be taxed annually eighteen
elg.D On every hundred dollars of it's value.
c The provisions Of paragraph (6) shall be construed
eDd to interest received accrued upon the supJects
I'm named whether held In ones right or as guar
pxecuor administrator clerk clerk and master of
NV court trustee, agent OF any Kn ana
s or rersonS holding any such subj OF taxation
Kali fs the same for taxation. 80
Every resident of this State owning any lands of the
# Norm Carolina issued after the ratification Of this
shall he liable to a of four cents every dollar of
;ssrest received from such investment.
~ Gfnett dividend profit not previously listed, de
Gd received due before the first day of July in
ceu mon money or CAPITAL invested in shares in the
G Washington, the Mercbanss Bank of Hewbern, the
P3t Of WadesbOro the Bank of Fayetteville, the Com
DrS Bank of Wilmington, the Farmers Bank Of North
Dna The Bank Of Charlotte, and the Bank Of Yancey
& sa nav annual tax of nine cents, and in shares in
Ttber banks, in any other incorporation trading
Snsnv or III vessels of twenty tons burden up
Cs 1ur cents And any person listing any dividends of
@ If the banks herein specially nance, shall be requi ed
list the same separately from any other dividend or pro-
r which he liable to tax and also to specify The
e Of the bank from which said dividend Is due or has
pn EverV resident surgeon dentist physician, lawyer
rst or miniature painter, daguerrean artist, or oher
Pons taking lkenesses of the human face every com
MISSION merchant, factor produce bLoAer, ana auctoneer
every state county officer except judges u ne supreme
and superior courts every president ahu OF treas
rrpr of any bank railroad or other company
chose annual total receipts and income, ii the wy OF prac
tee, salary, fees, wages perqul ltes anu uents,
amount worth $500 or upwards one per cent on
& total receipts and income and much of paragraph
G schedule A as imposes tax upon persons other Than
Nose herein named, is hereby repealed.
u%l The tax imposed by Paragraph CO upon liquors.
e and cordials, shall hereafter be four per cent And
his paragraph amended is hereby transferred to sche
@ B. and the imposed by it shall hereafter be given
and paid under the rules, regulations and penalties
.: are prescribed in case of merchant tax.
III To facilitate the collection OF the coaterals,
AIRY administrator shall return in his inventory
b the estate of the decea ed goes the line akor col
literal relations to stranger, and if to cOaterals, the
degree Of relations Zip Of cOlaterals to the deceased,
under penalty OF one huad ed dollars to be recovered Ill
bs name and for the ue of the state.
SCHEDULE b.
SEC l. The amendments under schedule shall be
III livery money exchange, bond note broker, pr
vale banker agent of foreign broker banker shall
nav the Of five hundred dollars for each county in
which b. has office place of business, and every per-
SON acting for such broker, whether with without
restan shall be held and deemed broker to all ntents
and purposes the place county in which he shall act
aud Shall be liable for the above tax.
~ Every person who is not a resident Of his State and
who Shall come this State the CAPACITY of agent
for broker and wit the intention Of exercising any OF the
functions Of money or exchange broker shall pay the sum
i've hundred dollars in each and every county in which he
shall act broker which tax shall be collected by the
sheriff the county and be accounted for other
g. Every person who shall propose to act as broker
accod the foregoing section shall pay the tax to the
sheriff the county in which such brokers' business is to
be ansaCed, and take license for the same, hch shall
authorize him to act brOE for year and any person
who shall without such license shall forfeit the of
fifteen hundred dollars recovered by the sheriff of the
county such may be DUE Onehrd of which shall
20 the sheriff. and the remainder shall be accounted for as
other and such person SO offending shall be guilty OF
smsdemeanOr.
a. Every nonresident merchant, drummer agent who
shall into this State and sell any goods, wares or mer-
tn
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 written license
from the sheriff of county 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 the payment Of the tax hereby imposed
the time and under the rules and regulations as are
prescribed the payment of chants tax; and every
person violating the provisions of this paragraph shall be
liable to penalty OF five hundred dollars to be collected
by the sheriff four hundred dollars OF which shall be &C.
and paid other state taxes, and he shall be
further liable to Indictment as for a misdemeanor.
SCHEDULE C.
SEC A. And the amendments under schedule G shall be
o. The president cashier of the banks herein named
or before the first day of October each year, shall
pay into the public treasury the following tax each share
OtsOck owned by individuals or corporations, to wit:
The Bank of Washington, twenty-five cents
The Merchants Bank OF New bern, twenty-five cents.
The Bank of WadosbOrO, twelve and-ahalf cents
The Bank Of Fayetteville, twelve and a-half cents,
The Commercial Bank of Wilmingtoa, twenty five cents
The Farmers Bank of North Carolina, twenty five cents
The Bank Of North Carolina, siyty cents.
The Miners and Planters Bank, thirty cents
The Bank of Commerce, thirty cents.
The Bank OF Clarendon, thirty cents.
The Bank of Cape Fear, sixty cents
The Bank of Wilmington sixty cents.
The Bank of Charlotte. tweve-snd- half cents.
The Rank of Salisbury, sixty cents.
The Bank OF Yancey vile, twenty -fve cents
And other VIII CHI be chartered this or any fu
u General Assembly, sixty the share of 500
such stock and that proportion for shares of less Vaue
And in case the said officers of any bank shall neglect
an TO pay the herein required, said bank shall pa
double the of said tax and the shall be sue
bran recovered by the Attorney General in the name
the State the superior court Of the county of Wake
SEC s. Hereafter the CLERKS of the county courts sha
nave until the tenth day of April in the year ensuing tn
taking OF the list to deliver to the sheriff such cop
thereof and under the penalties prescribed
metoIueh (4Jth) section Of said act.
Read three tines and ratified in General Assembly TIL
I5dday OF February, A. D., 1861. - -
w. T. DORTCH, S. Il. G.
II. 7. CLARK, s. S.
FIRE NEAR LUMBERT0N.-We regret to learn that IL
dwelling, kitchen and out-hOuses belonging to Col
honey, near LumbertOn were destroyed by hre, WI