Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1864-03-31

1,br. 4 he
sct 70 levy nal taxes for the common deerce and
s,,nort Of the Gtvtrnment," to wit:
- of eFsfy kind and and not exemped by
The act taxed at different rate, tax five per cent
IT, Upon Nalue of god and silver and plate,
wels icweiy az" wstches tax Of tie" per oe.tum shall
l2ortrty section shall be eFscd the
nj. of he v3'u, IF the similar property
~ III, Ut hburEooi where e, iii The year 1856, eX-
opt ard s!aVt- cotton tobacco purchased since
DAY Of uary, . when ha said and eavC tic. and
sh"l b S!sse al H. price ACTUALLY paid fer the
Ill o. The Il all shares interests held in any
hank banking company OF association, canal, navigate
puo,tIg aud Xp rtii insurance, Manufacture 2 tele
s,iph expires. ru!read and dry dock mpanes, all
Cher ,n; c9"pan Of every kind, whether
p,ratrd i've cent. tax shall be sed levied
md collected TEE vatne of property taxed uDder
~. vi std act, 4d 4" umrrntcd under this head shall be
., upun the hts the market vaao OF pro
pity lie g' braood where assessed in sa~i,
IS a. usay br d! there in the pun aud aaie
~, Mt tie time OF assessment, that s. ." the
nh day Of e u"i!, ISL
" Ifcu - ant i sll gold and silver coin geld
,i iyy IA "he'Acr held by the banks cor
Ioro Ct iLd' "Fal- 1--WE pei cent shGll be levied AID
ell, I'D AID %; I'll all moneys held abroad upon
Il ash 'is Of y tn1 DIR therefor foreign
g. ut IS &A h'e per cent snail lie levied aud Col
i,ctcd such tax money abroad be assessed
collected accoIGg To value thereof the place where
The tax u o. gcl and ,ives coin aud gold dust ana
gold silver U,on Is five per cent. Of he
hH pad l" ain! Gus "I j." thing taxed That If. OF
dollars gold l. To be paid every hundred dollars
gold &c II The article taxed be money held
"troad, or ti f sNchane drawn ferccr, it snail 6c
valued and at value Ill COnfcdc currency
V. Upon trg OF al sulvout credits. and ut all
bank bt an al D'her paper issued IS currency. (excep
Interest hun. TX Gene doate Treasury nCtcs) ard
employ !" gsst' red business the income derived
which 'AXcd. OF five per cent shall be
r,nry, nd cr,d3s, bank bill other papers
mon, I" u asts8 at par nccordn$ TO he amount
rxrfbIt,d ,l rfl tIre-
.iie properly, CON- ey, credits sec g
rtr,s hUion. SC before mehtoned, ana laid fer The
e ct, a:,4 b. du, ana collected on the inst day OF
Jane, ~ /, thereafter practicable allowing
az stt.tfb 2 Eiasjr sT,,,j .:
Tie node Il4 manner # assessing said tax all he
as toows: Ia-teaI receiving the individual
- a. heretofore praccvd, each District Co eCor will be
7ht,t Inv me- rt.tt-Noccur with three c0Ties If ~
lax iii. boyE oIm, with appropriate krad IS and
all 81 sum !ctB OF taxation, and the equVa
VIII be r advance Of the books. Upon the receipt
tn. Hil immediately place them IN the hAI d.
Of the Assessor CT ms district who shall proceed TO make
assessments, requiring each ta to s!gn his
tom Of cath tIcse iaStrtctions prescribed aud the A.
hal cert 10 each sheet according to the form
thereon prescgID, d
The shall Transfer tie Ehsets FROM time to time
a. tcy bee n!ed, the District Collector, who shall
r-nscbe ia, into OF the copies OF the digest arrang
h" ndne Of the tax layers III aphapetc4 oId0F; and
Completed and noiice given and
time for h airing appeals has expired accoFdlfg to Law" the
District Collector shall proceed 10 coLec inc taxes on the
rst dy June l1Jl AID shall furnish the Commissioner
Of faxes aud GUeCtCr each with copy Of his
tax book trsOd Into tDe other Two copies OF the t8G
furnished hn which copies shall be certified to by the
II May o3, ed OF al subsequent Instructions as
inconas eat with the existing tax lave and as are
nspIlca"e 10 The tax laws OF $780, 1s amended, are
rKt rEurY yXENrTED SECTION FIVE CT THE ACT.
-. The ivlawn exemptions under the Act CT 18th
February At4, i@yirg additional taxes shall be allowed
10y AsseasJGs. 10 vii:
l. Property Of each lead Il family to the value Of
500 ana tor child Ct family the further
SlO1, taca son actually engaged IN the
- service, and Who vas noe mOerot the family
tie service, to the further sum OF $500
H. rruIe ~ the widow OF any officer, soldier, sailor
ar marine no mag have died been killed III the Iu
tay hawai- serve or "here there Is no WIDOW then
IL, II fllnV4 Tn flE
Ill PTtprrt, OF every officer, solde!, slcr marine
actually Ell & ed military naval service, OF such
have beeu Disabled IN such service, to tie value OF
TO- The foregoing e4emp tions shall not be allowed to
ANY person. property, exclusive OF household G1nt
i,. s he ,,sossyd at IT value exceeding 81 600 Where
~, ar ynei on the i7th day OF February 1861
jurtd destroyed by NE enemy, or Inc owner
temporarily deprived OF the use or occupancy
trieo or lands has been deprived OF the means
of cuilv4ji the same by reason OF tie presence Or
proximity tie enemy may reduce the es
o,rnr en- such property in proportion damage
by if the Injury occurs after assess
liz nj anu beioie the payment OF the tax the same may De
reduced ratio by the District Collector, ON
s,tI.iuctuly evidence submitted 10 him by tue owner Oh
assessor IS authorized, II receiving re tuins
properly money etc. 10 administer oaths to lax pay
e., ia The following form:
You sol, mny that will render tue and
nhul and statement OF all the property, articles
OIL objects hich you are liable 10 taXaeOn' and OF
return IS required by law To DC mace ~ ms tLe
a. Il that you will make to all questions which
snail puE YOU touching property or e1ecs or any
tmpten witch na} be CLAIMED, ard also as 10 any teI
g. reference tntcto aid that you Shall speak the tIui
the ana nothing but the lrutL SO help you
God" The Assessor, after administering Ibis oath, Will
her iuerrCgae rRyer 10 his or her return and
as 10 any Cumsance LecessarytO be known
in aviIr return and after the same shall have
the list sheet the tax payer Will be re-
,IIgcl to sign it, hereiUbeore stated. Ii any eXemp
~ c,aiTnrd thlrl, O ascertaiued by
will h. whethtr exclusive OF household furniture
he value property Uf payer Subject 10 tie
lax according basis OF yauatlon laid 90 WI IN the
act thousand dollars. II 1t does no exeup
ba alto %ed il 1t does not the party Will be IN
Ierogated uudcT oath as 10 the facts upon Whch Is
claimed aud tie 1acs be satisfactorily estapsheu the
exemption will be allowed $500
3D. The question 20 whether the value of the 1.-THE OF
o or loG4 to be deducted from the tax on the
OF property Tor bA, has So many atttndeht ulc
deemed test not 10 settle at present by the
Department, but rtor 10 Cor IN lis meeting IN
May. The tx rot bt9S payable I'll June, no INJURY VIII
eLsue from delay.
ADDITIONAL TAX FRCFITs, LIVED UNDER ACT l1TH
FEBRUARY, 1854.
81 Immediately after receiving the necessary forms,
District Cos c;oIs shall cause ncr assessors 10 pro
coed through their scts, and require returns OF the
prof trade and bus esa, such RETURNS TO be
made within such LIe as may lie P!tsCloeu ny Pu'llI
nOiIcc a. follows 49,.
time cen The rs day Of January, 1868, and the HIST
corn, rice sugar, mUias.eB syEup suit bacon, pork
hogs, beet or et cattle, sheep, oats, nay, fodder ra"
hides leather mules boots shoes, cotton yarns
wool, woOen cotton mixed cloths, hs, wagons, ElI
ness COAL steel tax OF ten cent 81 ii
he assessed collected. This tax Is IN addition 10 The
and profits under The tax act OF Z4h April
1868.
IL. On all profits made by buying and selling between
the first day Il anuary 1853 and the first January
lS6I money GOt, silver, foreign exchap stocks,
debts credits obligations OF kind any merchan
die, property elects OF any kind, enumera ted
the preceding para apt, tax OF ten per addition
the such profits as INCOME under tie act At
april 1863, SHALL be assessed End collected.
Ill. On the amount OF all pfCnts exceeding twenty nT
per made during the 1868 by any bank o. bant
company, insurance, canal, navigation, importing an
exporting, IeI graph, express, rairOad manufacturing
ory dock Other joint stock company OF any description
whether Incorporated Lot tax OF twenty-five per cent