Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1863-04-02
Revenue Acts of the C. L.p,.,a,nr..

upon tne assessed cash value OF the following to wit
Fad All slaves in the State Except the County
count of bodily mental nfmitT1 to be ascerained BY
i ne same persons who assess the value of lands
9Th individuals or Confederate and State
treasury notes to be considered money The person
dn dehts owing by hin as principal and also surety
where the principal is insolvent.
boat Companies according to the shares fixed by
chartfr the shares be in corpo5 at:on there be
on money nvssed in County Bonds issued since
2sd ls6l also on lnon2y invested in every
ce 81 Trade and traffic not otherwise taxed in the bill
OBJ household and kitchen furniture above he value
OF 81 500 except such furniture is specifically xsd
or Kept for sa and not for owners subject to
exemptions hereinafter sat forth.
IN All cotton and tobacco not owned by the producer
N purchased by the for his that of his
OF manufacturing be exempt from taxation, provided
inst ne thus held for manufacturing sha be
empted is needed for the consumption of one year
The usual exemp IT real provided for -
aechaDIcal and farming TOOLS books wearing apparel
$40 or less are elao exempt Property taxed at hrher
ate asn tive fhs of one cent not liable to said tax
Dat is t. be listed separately.
Az annual tax of eight per cent laid every dollar of
metz dividend or p net previously listed declared,
or car tai invested in shares in the Bank of
Washington the Merchants Back of New Berne Bank of
Wadesboro Bank of Fayetteville, Commercial Bank of
Wilmington, Farmers Bal of N. g., Bank OF Charlotte
and EaEk Of Yanceyvile, TO be exempted however from
County tag.
Stocks interest ell by individuals all osporations
companies 81 business to be listed the individual
erty of holders il the ounes of which they residents
tie first county court CT each county held or
the lst 1snday in March and the every four
years hereafter the court sna appoint district courts of
vaGa o. consaI of oae Iasice of the Peace and two
reehc de's for each scheol Captain District
tain he cash value of land, ether real estate and slaves
reqoed to bs lated Land is to be listed heretofore
og T oaTe their d ase and nqa6ea must be
The District Boards required to complete their lists
the LIST rhntday thereafter the justices of these boards
meet at the Court House and organize County Board
turned hear appears from district assessments to order
assessments ii and 20 return the corrected
lists to the County Court clerk
Takers OF the lists shall not take the lists lands and
slaves int they shall be ascertaned by tie County
Clerk and entered by him the tax lists be furnished
the sheriff collector from the lists CT the assessors.
SCHEDULE A.
tax OF one dollar and twenty cents is laid every
taxah poll County CourB may exempt old and infrm
Soldiers in the actual service of the State
federate governments are exempt
Toll turnpike roads, toll bridges and fe rries
Keepers OF nouses Of public entertainment in
ty, whose a. nua receipts amount to $780, taxed Fer
cent. on their receipts.
erected across highway is taxed 5.
4 On note savers in addition to the tex imposed on the
interest they receive notes beuds, tax of ten
cent their profits which they required to list
without deduoting lessen
ed half of cent the total amount of their
purchases (whether made in the State of during
TIE twelve months preceding the lst day of pr.
G. The tax is laid residents of this State, not
regularly trading ID slaves, who purchase slaves in out
of the State to sell again.
Pleasure carriages buggies Of the value of fifty
jackasses price, belonging residents of
Stae. taxed SIX dollars unless the highest price de-
handed for the exceeds that sum- in
which they taxed the amaunt demanded These
to be listed AND the tax paid 10 the county where the
owEer resides.
g. Gold ard silver plate, plated, and jewelry worn by
males of greser value than twenty-five dollars taxed
g. Watches, kept for sale, per cent. value
har2s in use s. 50 each PIANOS si in USE 81 50 each gold
10. Resident Surgeons dentists, physicians lawyers
commission merchants. factors produce brokers and
State and county officers presidents, Cashiers
or easufers OF Banks railroads CT other
corporations whose annual receipts amount to 81 0C0
upwards taxed cent. total receipts in
Judges of the Supreme and Superior Courts the
Governor and military officers, IL actual SERVICE are ex
enpted
by slaves any oher person resident his lands
IN; one wEed by him his slaves, ard tax one dol
ar lsvied each dog listed. Dogs eight
levy these aRd the collected levied ulder this
section shall be for county purposes
Il. " Dead heads travelling on Railroads. in which the
State is stockhoder or with which it has exchanged
bonds required to list the number of miles travelled
pecedipg the 1T Of APRIL and are taxed two and half
ees and ministers the Gospel travelling discharge of
their respective functions exempted
Persona who have distilled brandy for sale had it
distilled for sale the year preceding the ls day of Aprl
to list the numhec OF gallons distilled and tax of
IA Ueaers il wines, cerdias aud spirituoas liquors.
bought OF nenesidents are taxed twenty cent the
liquors distilled in the state taxed ten per cent their
profits,
On every dollar nett profit or dividend declared re-
ceived due during the preceding the ltt of April
year, (and not previously listed) upon money
capital invested in manufacturing cotton wooden goods,
leather Or articles made of leather iron and tob md
invested in steamboat companies whether orated
not) aud in Railroads, tax of two cents,
Is CoEater2l scents taxed follows: viz If the
collateral rela ion be brother sister per cent
the retion be brother sister OF the father mother
deceased child OF such brother eister two
per if such collateral relation be
aou the deVisee or egatee be stranger, three per
cent.
Subjects taxed IU,thott being listed.
each county in which they exhibit Separate exhibition
known side shews are taxed fifteen GsaFs *r each
county.
q Companies stage theatrical players performers
feats Of strength agility and exhibitors of natural
artificial objects, except (amateus) are taxed twenty
B. Companies of itinerant singers musicians dancers,
ct ID 0m"e exhibag for the psblic enent,
taxed dollars fer each cou1ty.
4 Insurance companies incorporated out of the State
are taxed per ceCt OF their gross earnngs.
Agencies Of Banks Incorporated out Of tbs State
G. Money exchange bond or note broksrs private bank
er foreign brokers bankers taxed ten per
I. tzIress companies taxed 5000.
g. Public billiard tables taxed $25 cch bagatelle
ard roulette table $50 each; priVate billiard tables SO
each.
g. Public bowling alleys $50 each private bowling al
TO- Livery stables, places where horses and vehicles
are kept for hire are taxed $50.
Licensed retailers of spurious liquors, wines
dia mslt liquors, taxed $50. They also
schednIe A. md to pay the tax there imposed.
II. Nonresidens who ia person or by agent sha! pur
chase any slave or slaves in this State shall sdatey
the Of his purchase failure to pay said tax
shall forfeit and pay the sum of $780, Agents are made
equally liable with their principals to the tax and for for
49, residents selling slaves in the State shall pay
hale of hcola ofn tied