Semi-weekly standard. [volume] (Raleigh, N.C.) 1853-18??, 1863-02-17

kept for sale, ana owner
exemptions hereinafter set forth.
7h All cotton and tobacco not owned by the producer
or pu chased by the for his own use OF that "t MS
family and dependans cotton purchased for the purpose
of to be exempt from taxation provided tat
no more thus held for manufacture shall be exempt
ed than is needed for the consumption OF year The
usual exemptions of real estate provided for Me
chanca and farming TOOLS books wearing apparel arms
for muster boats canoes, seines of the value OF
Sp0 or less are also exempt Property taxed at higher
rate than hs of per cent not liable to SAID tax
but is TO be listed separately.
An annual tax of eight cent Is nid on every uoar o
nett dividend profit previously listed declared re-
ceved or due before the LIST of April in each year. on
money or capital invested in shares in the Bank of Wash
nrtnn the Merchants Bank of Newene, Bank of Wades
bDru Bank of Fayetteville Commercial Bank of Whining
ton, Farmers Bank of N g. Bank OF ana BANK o
Yanceyyille be exempted however from County tax
interest held BY indrid ais In all corporations
companies business TO be listed the individual prop
ery Of holders in the counties OF which they are residents
the first County Court of each county held on "r hore
the list Monday March, and at the term every two
years thereafter the court shall appoint district boads of
valuation consisting of Justice of the Peace and Two
frechoders for each school Captains District 10 ascer
the cash value of land other real estate and slaves re-
duired be listed Land is be listed heretofore In
listing slaves their names, and number must be spe-
Gifted. Town lots be listed and valued separately
Tie District Boards required to complete their lists
BY the Monday of April after their appointment and
the LIST Thursday thereafter the justices OF these boards
to meet at the Court House and organize rs county
Board of valuation TO receive compare and examine Tue
lists returned to hear appeals from district assessments 10
order reassessme4is necessary and to return the COT"
Takers of the tax lists shall not take the lists OF lands
and slaves but they shall be aScertaned by the County
Court Clerk and entered by him on the tax lists To De uf
nshed to the sheriff collector from the lists OF the as
sessOrs.
SCHEDULE A.
a. tax Of dollar and twenty cents is laid on eve
~ taxable poll County Courts may exempt old and in
OF Confederate governments are exempt.
O. Toll gales ON turnpike roads, tolbrdges and fer
ries taxed "a per cent on the amount of annual re-
cepts Keepers of houses of public entertainment in town
country, whose annual receipts amount To 500, are
taxed one per cent on their receipts.
49, Every gate, permitted by the County Court TO be
erected across a highway is taxed $l5
a. On noeshaver in addition to the tax imposed on
the interest they receive notes or bonds tax OF
ten per cent their profits, which they required to
list without deducling their losses.
o. Persons engaged in buying and selling slaves are
taxed OHehaf Of per cent. the total ano1nt Of
their purchases whether made in the state out of it,
during the twelve months preceding the LIST day OF April
Is The same tax is laid residents of this State
regularly trading slaves, who purchase slaves out
of the State 10 sell again.
a. Pleasure carriages bugees etc. of the value of fifty
dollars taxed per cent value Stud horses and
ackaSSes let TO for price, belonging To residents OF
the State taxed six dollars unless the highest price
demanded for the tor mare, exceeds that sum,
in which they taxed the amount demanG ed
These To be listed aud the tax paid IN the county where
the owner resides.
js) God and silver plate, plated ware and jewelry
by males of greater value than twenty-five dollars are
taxed one per cent. on value.
90 Watches. not kept for sale, per cent on value ;
harS use q ~ each pianos in use, 81 % each gold
headed use 81; Ss!ver-headed canes 81 Cents.
tUl Resident Surgeons, dentists phys clans, lawyers
merchants, factors produce brokers and
tOncerS State and county officers, presidents, Cashiers
>perntendruS treasures Ot Banks, railroads other
corporations whose annual receipts amount To Si"o' or
upwards taxed per total receipts or iu
Judges Of the Supreme and Super'"r Courts he
Governor and military officers IN actual service are ex
emp.ed.
IN Every head of family is required TO list all his
dogs above two any plantation including thuSe
owned bv his slaves any U;her person resident has
lands Persons, heads of families, required To list
ali Digs but owned bv HIM "r hs slaves aud tax of
N lr- rlf
months old unt.Xed. The county cunts rEi'ow
cred levy these taxes, aud the crrced rvcd
der this section shall be for county purposes.
liaJ &" Dead heads" travelling ON Railroads. in which
the Stale St"ckhnd"r with which 1t has exchanged
bonds. required To list the number OF miles Travelled
by them, or any member oi lhrr families during the year
preceding 'Ae 1T OF Apr ani taxed two and ahaf
PER .!o for each rIc c'ri. ohieI"'- "..r--S
and MINISTER'S Of the Gospel travelling III discharge OF
their respective uucti1nS, exempted.
3 Persons vino have distilled brandy for sale, had
il distilled sale the preceding the Isl day of April
list tie number Of galOus distilled aud pay tax oil
If5) Dealers IN wines curdals and sprituous liquors
bought of nnn-resdens taxed twenty per cent the
amount their profits; aud persons buying 10 sell again.
liquors distilled in the State are taxed ten per cent On
their profits.
On every dollar of net profit dividend, declared,
we'd due. during the preceding the LIST III Apr
each wear. tand previously listed upon money
cIWl invested IN manufacturing cation or N"oien goods
leather articles made of leather and tobacco aud
also every dollar of net profit dividend money
invested in steamboat companies whether Incorporated
not and in Railroads, tax OF two cents.
Q5J Collateral deSCenS are taxed as follows viz: 1t the
collateral relation be brother sister, per cent if
the relation be brother sister of the father mother
Of deceased child of such brother sister two
cent Ii such collateral rela be mlre remote relatun
the dcvisee egatee be stranger three per cent
Slaves hired out of the State to be listed by the
well those employed in the State. This pro-
vision does not apply u persons who have permanently
located their slaves beyond the limits of the State and
hire them from year TO year in other States.
SCEDULE b.
SLjecES tdT-d t0iftOHt being lifted.
In ri VII
for each county which they exhibit. Separate exhi-
tions known sdeshowS taxed fifteen dollars for
each county.
a. Companies of stage theatrical players performers
Of ets of strength agility and exhibitors OF natural or
artificial objects Except amateurS) taxed twenty dol
lars for each county which they exhibit for reward
81 Companies of itnerant singers musicians, dancers,
ID yeHWS exhibiting for the public amusement, are
taxed ten dollars for each county.
a. In urance companies Incorporated of the State
are taxed per cent of their gross earnings.
o. Agencies of Banks incorporated out OF the State are
a. Money, exchange bond or note brokers, private
bankers agents of foreign brokers or baDkes are taxed
ten per cent. of their profits.
al Express companies are taxed $500
(sj Public billiard tables taxed 1925 each sbaga
tee and roulette tables $50 EACH private billiard tables
C9J Public bowling alleys $50 each; private bowling
u1 Livery Stables or places where horses aud vehicles
are kept for hire taxed $50.
NIj Licensed retailers of spirituous liquors, wines or
curdas of malt liquors, taxed $50. They also
required list the amount of liquors. Wines etc., pei
! schedule a. and TO pay the taxes there Imposed.
49, Non residents, who in person by agent, shall
purchase any slave slaves in this States shall immediate
~ become liable pay q of one half of per
the of his purchase and failure to pay said tax
shall forfeit and pay the of 800. Agents made
equally liable with their principals to the tax and for
| felture.
Q3) Non-residens selling slaves in the State shall pay
onehaf of enc per the amount of each sale effect
ed This be collected of the purchaser failure
| of the seller to pay it
5 Sellers of playing cards taxed so cts per pack
| on all cards sold by them.
6) Sellers of foreign made vehicles taxed one pei
| cent ON their sales
Cl7) Auctoneers taxed per cent on the gross
amount of made for reSdents sales made o
tnerant traders nOn-reSden they taxed I'VE pei
| cent. on the gruss amount.
! OS) Merchants merchant-ailors jewellers grocers
druggists produce dealers, commission merchants factors
prodTce brokers and all other traders not taxed on thc
purchases in other paragraph of this schedule are
taxed omeaf of per cent IN the total amount m thelt
i in IN i.Iih