Spirit of the age. [volume] (Raleigh, N.C.) 1849-1865, 1863-02-16

a 0oPCiiOa OOuIIs. hit uOVcFDOr and
military officers, in actual service, are ex-
empted.
d. Every head Of family is reonired
to list all his dogs above two on anv ona
plantation, including those owned hv h,s
slaves, or any other person resident on bic
lands. Persons, not heads of families arc
required til list all dogs hut one, owned bS
him Or his slaves, and a tax of one dollar
Is levied on each dog listed. DOGS under
eight months old are untaxed. The county
courts are empowered to levy these taxes
and the taxes collected levied under this
section shall be for county purposes.
/ 90 dead heads travelling on Rail-
roads, in which the State Is a ~stockholder. or
with which it has exchanged bonds. are
required to lis. the number of miles so tray.
eied by them or any member of their fami-
lies, during the year preceding the lst of
April, and are taxed two and a half cents a
mite for each mile so travelled. Officials.
employees and ministers If the Gospel. tray.
eiiing IN discharge of their respective func-
lions, exempted.
49, Persons who have distilled brandy
Tor sale, or had it distilled for sale, the year
:. preceding the LIST day of April. are to list the
number of gallons distilled and pay tax of
ten cents per gallon.
tl4.) Dealers in wines, cordials and spir-I
it'ions liquors, bought of nun-residents. 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 nett profit. or DIVIDEND
declared, received or due, during the yen
preceding the 1st of April in each year, (an6
not previously listed upon money Or CAPT
fJ nraoFnd - - -.
,woolen goods. leather, or articles made If
leather, iron and tobacco ; and invested j
Steamboat companies (whether Incorporate
or not) and in Railroads, a tax Of two cens.
(15.) Collateral descents are taxed as bl-
lows, viz: If the collateral ,%elation be a
brother or sister, one per cent if the rtla-
ton be a brother or sister OF the fathe' or
mother of the deceased, or Child of ouch
brother or sister, two per cent; if such
collateral relation be a more remote relation,
or the devisee or legatee be a strafger,
three per cent.
SCHEDULE B.
Subjects taGe9 pithout being listed
a. On c~ircuses, menageries, &c, seventy
r five dollars for each county in which they
exhibit. Separate exhibition (known as side
shows are taxed fifteen dollars for each o
ty.
ca Companies of stage or. Theatrical play
erS, performers of feats of strength or agility
and exhibitors of natural or artificial objects
/; except amateurs) are taxed twenty dollar
fer each county in which they exhibit for re
ward.
/. 49, Companies of i~tinerant singers, must
: Clans, dancers, ct Ill oanne genus, exhibiting
, for the public amusement, are taxed ten dol
lars for each county.
a. Insurance companies incorporated on
, of the State are taxed 5 per cent of their groS
earnings.
the State are taxed 5 aoos
co. Money Exchange, bond or note broker
, private bankers, or foreign brokers or banker
are taxed ten per cent. of their profits.
y (7.) Express companies are taxed $500.
= (S.) Public billiard tables are taxed $12j
= each D~agatelle and roulette table $50 each
: private billiard tables $25 each.
co. Public bowling alleys $50 each pri
vale bowling alleys $40.
:, QO.) Livery stables, or places where horss
and vehicles are kept for hire, are tax
$50.
. ILL., Licensed retailers of spurious liquor
~ wines or cordials, or Of malt liquors, are tax
- $50. They are also required to list t
: amount OF liqnors, wines, etc, as per sche'
. ule A. and TO pay the taxed there impo
ed.
az Non residents, who in person or
. agent, shall purchase any slave or slaves
Is this State, shall Immediately become liable
- pay a tax of one half ofone per cent. on t
{ amount of his purchase, on failure to pay So
:, tax shall forfeit and pay the sum of 800.
"a Agents are maize equally liable with tn
)n / = A., 49,, cd c,, co.Eo.A,..
VI 03) Non-residents selling slaves in t
'r State shall pay one-half ofone per cent.
70 the amount of each sale effected. This tax
t to be collected of the purchaser on failure
the seller to pay it.
y O4.) Sellers of playing cards are taxed
Is cts. per pack on all cards sold by them.
Us J Sellers OF foreign made vehicles 6
he taxed one per cent. on their sales.
C. (l60 Auctioneers are taxed one per ce
ct on the gross amount of their sales made
re- residents on sales made for ltinerant trad,
81 or non-residents, they are axed five per &c
Oh the gross amount.
'r 1I) Merchants, merchant-tailors, Jewell
., ~erocers, druggists, produce dealers, comm
~ ion merchants, factors, produce brokers a
o' all otncr traders not taxed on their purcha
in some paragraph of this schedule, are TAI
one-half of one per cent. on he total amor
:, of their purchases, whether made in or out
W. the State. for cash or on CT eli. Every p
son or corporation, manufacturing cot
VI or wooden cloth, latter the 1st day Jan 1876
ne ne or a mixture of both, leather, shoes, DO
flour. salt, implements of husbandry, WACO
IS wagon harness, and I'LL articles manufactur
81 out of leather, clothing and iron ; and eve
.of other person who as principal or agent
~, another, carries on the business of manuf