The Hillsborough recorder. [volume] (Hillsborough, N.C.) 1820-1879, 1865-01-11
Synopsis Of the Few Revenue Law.

An ad ral0rem tar of one per cent. i.
levied Tor the support Of lhe State govsrh-
meat, the paymcn, ot it's dsbls, &c, npon
the assessed cash value of the following
subjects on the 6rst day Of April. 1868, to
w!l:
|. Real estate in this State; Provided,
,bst where property has been wholly or iu
Fart destroyed sihce that time, the value
u 70 be liked by the owner, agent or atter
ucy. on aath /; and in case the sax taker IL
iSsatisied. q two frechsldcrs are 10 decide
u, value, aai If they disagree third enc
i 70 be selected BY them; and their de-
cision is TO be final.
? All slaves, except such as the cour-
Is court may exempt, the value ri such
.sle.,s 10 be. aseerained by the same per.
sas wso sscertain the value oi lands.
;. Money due irsm solvent debtors, er
az hand. or On dcpnslt with individuals, Or
if The banks. OF other corporations; P'r.
'.ard. that Confederate and Slate fgeaS, :
il aotss ana coupons past due. of the bonds
q ahxStaie or c0rparation, except COW.
cas- er bonds Of tho State issued prior IL
Cd. 20. 1861, shall be considered money ;
,gd Provistd, that the person listing the
rsses On hand aud a, interest shaft Ee al
esrd 70 deduct dtbis owing by him a
j. Bsipal, aud also as surety where the
principal 10 lnsoiyent.
= sioney invested IN manufacturing and
.sanibnat corporations, or slapanies, &C.
csrding 10 the shares, affixed by the char
ter. il ihsisharrs be IN a corporation. aaa
# here bsgpo incorporation, thrn rpoa the
smaunt invested rioney invested ~ State
besds lssuep since the 25d Ut Feb. lsSl
msnes invested in county bonds or boId:
a. Incorporated towns; and also in eysry
specie. Of trade snd ,rsfiie, not oiher@is.
taxed.
5. Household and kitchen furniture a.
se,e the value II $500. except articles
specifically taxed.
6. All cotton aud naval stores aud tc.
bascu. except owned BY The producer. %
heen psrchased by tie owner Tor his oar
use, Or that of his family or dependents
and also such cst,ob a. ma, ka,s bees
purchased By sny person or corporation III
the purpose sf manufacturing; Pfeslded
that no more cotton held by . MANUFACTURES
shall be exempt thaE - needed fvr th'
CONSUMPTION OF vns year. j.
Sec. Q. The foIlOsing properly shall b
exempt frsm uSstier:
All lands or vth-r property belonging Il
the Confederate States. or ihis State. or {
ssy ro1nty in ihi. State, or 10 the UEi
ssrsity, Colleges. or ether Institutions .
is,raiog; oil ta~a halls. S,Grke, house.
psbiic squares. &c; mechsnirsl aud tirn
.hg tosls. books. canoes. scinss, &c.
Property taxed more than one per cent
Lut IL br liable q lhe INK Of one per ceLt.
bat to he listed separately.
Onrsery d"ii4r II ir,.t nisifcDd or prof.
nri previously listed, declared, received
" due, nn or Jefnre April lst 10 each year
upo money 81 capital invested III shste
in ih. Bauk II Washiteipn. Nrrchsnt'
Rank. Bsuk e wadcsborougb, Bank I
Fayrtir,llr, Commercial Back. Bspk q
Sor,h Gfci.na, Bank nf Charlotte, an
the Bahk u Yaareysiilp, TAX Of eight N
cents. and 10 he rI-mp' from ruupty TAI
Upos Coniedrrste' ana corporation BINDS
net Otherwise taxed, one .siiia of the 10
nfest snnUqll, aceraing thereon. atsu
or interest htld IN all corporations or b,
.iars. 10 be listed with tie other indiyids,
property.
Ia1ss on all property listed 10 be pal
10 tbe sheriff. (seheduls Al Account |
naistrd properly TO be rendered 70 Ii
sh.ni' On 9th. (Schedult Is.
County Courts 10 fix pay Of takers !
tsI lists. COuptrsller 10 iutnlsh printe
iists.
SCHEDULE A.
The following subjects tO be listed, ]
addition 10 those already m.stioned: G
ETefy taxable poll %, but soldiers 10
sIenpi, aheiher IN lhe service sf the Stat
Ill The Ennledrfafr States. ~ Toll rateI