Semi-weekly standard. [volume] (Raleigh, N.C.) 1853-18??, 1865-01-03
SYNOPSIS OF TIE REVENUE LAW

An dd udlorem tax Of per cent is levied for the
support OF the Stale government, the payment Of its
debts &C., upon the assessed cash value of the fol-
lowing subjscts on the LIST day of April, 1863, to
wit:
l. Real estate in this State; ProUided, that where
property has been wholly or in part destroyed since
that time, the value is to be fixed by the owner,
agent or attorney, on oath and in the tax-ts-
ker is dissatisfied two free holders are to decide the
value and il they disagree third is to he select
ed by them, and their decision is to be final.
2. All slaves Except such the county court may
exemp the value of said slaves to be ascertained by
the persons who ascertain the value of lands
s. Money due from solvent debtors or on hand, or
on deposit with individuals or 10 the bauks or other
corporations: Prouided that Confederate and State
Treasury notes and coupons past DUE of the bonds o
any State, or corporation, except coupons on bonds
of the State issued prior tn Feb %, 1861 shall be
considered money, and, Provided, that the person
listing the money hand aud at inter st shall be al
lowed to deduct debts owing by him principal,
and also as surety where the principal Is insoveut.
f. Money invested in manufacturing and steam
boat corporations, or companies, according to the
shspsas fixed by the charter, if the shares be in
corporation, and If there be Incorporation then
upon the amount invested: money invested in State
bJnds issued since the % Of Feb. 1851: money ir-
vested in county bonds, or bonds Of Incorporated
towns aHd also 10 every species OF trade and traffic,
not otherwise taxed.
s. Household and kitchen furniture above the val
ue Of $780, except articles specifically taxed.
6. All cotton aud naval stores and tobacco except
owned BY the producer, or been purchased by the
owner for his own use, that Of bis family or de-
pendants: and also such cotton as may have been
purchSsd by any person or corporation for the Pur-
pose 81 manufacturing: Provided that more cot
ton hSad by manufacturer shall be exempt than is
needed for the consumption Of one year.
SEo.2. The following property shall be exempt
from taxation:
All lands or other property Belonging to the Con-
federateStates this State to any couuty 10 this
State OF to the University Colleges, or other instu-
tions Of learning all town halls, market houses, pub
lie squares, &c mechanical and farming tools, books,
canoes, seines, &c.
Pf6perty taxed more than per cent. not to be
liable 70 the tof one pes cent, but to be listed sep
arateiyl -,, D..
On every dollar of nett dividend or profit, not pre-
vously listed, declared received, due before
April lst, in each year upon money capital in-
vested in shares in the Bank Of Washington, Mer-
chants Bank, Bank of Wadesboro, Bauk of Fayette-
vile, Commercial Bank, Bank of North Carolina
Bank of Charlotte, aud the Bank Of Yauceyve, q
tax of eight (8) cent? aud to be exempt frem county
tax. Upon Confederate and corporation bonds moi
otherwise taxed one-Sizth of the interest annually
sccrung thereon. Stock interest held in all corpo
ration%0r business to be listed with the other indi-
yidusl property.
Taxes on all property listed to be paid to the Sher
10. schedule Az Account Of unlisted property to
be rendered to the Sheriff on cath. Schedule B
County Courts to fix pay Of takers of tax lists
{ Comptroller to furnish printed lists.
SCHEDULE A.
The following subjects to be listed, 10 addition Il
those already mentioned: ny Every taxable poll So
but soldiers to be exempt whether IN the service o
the State or the Confederate States. ~ Toll-gates
tuskes and ferries, six per cent. on amount of re
csfpts apd on keepers Of houses Of entertainment
whose annual receipts amount to $500 or more,
sts4 Of three per cent. (o) Every gate permitted
be Directed across highway $50. lN Nots shaver'
&c, sio ist their profits and pay tax Of twenty pc
cent pon the same, in addition 10 the tax impose