The Hillsborough recorder. [volume] (Hillsborough, N.C.) 1820-1879, 1863-02-25

(s.) Gold and silver plate, plated ware,
and jewelry worn by males Of greater val
ue than twenty-five dollars. are taxed one
per cent. on value.
49, Watches, not kept for sale, one per
cent. on value; harps in use, SO SO each,
pianos in use, oil so each; gold headed
canes in use, 81 siiver-headsd canes, so
cents.
Q0.) Resident Surgeons, dentists, physi-
clans. lawyers. portrait or miniature pain
ters, daguerrean artists, &c., commission
merchants, factors, produce brokers and
auctioneers, State and county officers,
presidents. cashiers, superintendents, or
treasurers Of Banks, railroads or other corr
poratons whose annual receipts amount to
81 900 or upwards, are taxed one per cents
on total receipts or income. Judges Of the
Supreme and Superior courts, the Govern
or and military officers, in actual service,
are exempted.
(ll.) Every head Of family is requir-
ed to list all his dogs above two on any one
plantation. including these owned by his
slaves, or any other person resident on his
lands. Persons, not heads Of families, are
required to list all dags but one, owned by
him or his slaves, and tax of one dollar is
levied on each dog listed. Dogs under
eight months old are untaxed. The coun-
ty courts are empowered to levy these tax
es, and the taxes collected levied under
this section shall be for county purposes.
(l2.1 "Dead heads" travelling on Rail>
roads, in which the State is stockholder,
or with which it has exchanged bonds, are
required to list the number of miles so
travelled by them, or any member Of their
families, during the year preceding the lst
Of April, and are taxed two and half
cents per mile for each mile so travelled.
officials, employees and ministers Of the
i Gospel, travelling IN discharge of their re-
spective functions, exempted.
49, Persons who have distilled brandy
/ for sale, or had il distilled for sale, The
year preceding the lst day OF April, are to
list the number Of gallons distilled and pay
tax of ten cents per gallon.
/ (140 Dealers in wines, cordials and
spirliuous liquors, bought Of non-rssidents,
are taxed twenty per cent. on the amount
Of their profits; and persons buying to sell
again, liquors distilled in the State, are
taxed ten per cent. on their profits.
On every dollar OF net profit or dividend,
declared, received or due, during fhe year
preceding the lst of April in each year,
land not previously listed) upon money or
capital invested in manufacturing cotton or
WOODEN goods. leather or articles made OF
leather, iron and tobacco; and also on ey-
cry dollar of net profit or dividend on mo-
ney invested ia steamboat companies (whe-
ther incorporated or not) and in Railroads,
a tax OF two cents.
ii (l5.) Collateral descents are taxed as
follows, viz II the collateral relation be a
brother or sister, one per cent. il the re.
lation be brother or sister OF the father OF
mother of the deceased, or child Of snch
brother or sister, two per cent; il such
collateral relation be a more remote rela-
tion, or the devisee or legatee be stran-
ger, three per cent.
{ Slaves hired out Of the State are to be
listed by the owner as well as those en-
ployed 10 the State. This provision dses
not apply to persons whohave permanently
/ located their slaves beyond the limits OF the
State, and hire them from year to year in
other States.
ScHEDULE b.
Subjects Jared ,ciiout being listed
Fl III On circuses, menageries, &C., seven
, tyefve dollars for each county in which
e they exhibit. Separate exhibitions (kncwu
as side shows are taxed fifteen dollars for
4 each county.
r (2.0 Companies Of stage or theatrical
: players, performers Of feats Of strength Or
= agility, and exhibitors Of natural or artif.