Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1865-01-05
Sysupsss of dhe R1vxnue LAW.

I'D UoLoreY OF one pr cent s levied for the SUP
OF the state government, ting payment of is debts
upon the value of the following euh3cf
on the lat day OF pr, 1863, to wit
l. Real ale III this state ProU1ded that where pre-
perty has beer wholly destroyed since that time
the valae to be fixed by tie agent attorney
and tax taker ts dissatisfied two free
holders to decide the value, and trey thirt
to be selected by them, and their decision is
final
2. al eaves Except such the county court may
exeRpt the satd slaves to be ascerained by the
same persons who ascertain the value OF lands:
3. Money dae from solvent debtors, hand, or
daros with indi7iduaa o. in the banks, other corpo
saons Provided, that Confederate ard State Treaeu ry
and coupons past due OF the bonds Of State,
corporaon except oa bonds f the State issued
prior Feb. o. 1851 shall be considered money and
ProUidd that tie person stiag the money hand and
shall be allowed deduct dets owing By him
al principal, ana Ills ~ surely where the principal is in
solvent.
l. Money iovoeted in ma ufaouriDg and steamboat cor
or c1Epanies nrdng to the shares, fixed
blythe charter. it the shsres be i'll s corpol alton,
there be ncorpol a.on then the invested
money Invested IN eHte bonds hsaed slucc ne I'D ct Feb
1864 ibvosed ia c2uuy bends, bouds OF iucOr
noTated towos; and also in every ep.ces Of ade and
s. Household and kitchen furniture allows 81, value of
500, exert artcies specifically taxed.
g. An and naval aud xcspt owed
by the prodGcey ben purchased by the owner hia
cotioo 10 may have been purchased by
poraton fo' the purpose o. manufacturing PROVIDED
that cotfol heu by manufacturer shall ex
eupt than il needet for tho consumption of year
SEC 2. The tolo" property shall be exempt from
taxation:
al lands Other property belonging to the Corfede
rate states or this state or any county III this state
lug ali town haiis MAJ ket houses, pubic squares. &c.
chancal and 1erniDg tooa books canoes, seoea &C.
Property fax more than cent not to be liable
to the Of one per cent to be listed separately
or every ,ar of neIt dividend profit, not previously
in each year upon money or capital invested III sha es in
the Bank If Washing scn hants Bank, Bank OF Wades
North Csrona, nk of Charlotte aud the Bank Of Yam
cegvia Of eight 50 cents aud to BIO exempt from
oteEwi'a faxed, oGesjxth interest annually &C
crurg the'. 'ock or loeteit held IL s corporations
or business to b7 listed with tie other individual proper
Taxes all property listed to bepad to the shotiH.-
dered to the sheriff on oath. Schedule b
County Courts 10 fix pay Of takers OF lisfs Comp
trol!cr to furnish printed lists.
SCHEDULE A.
The fooB ing ubiects to be listed In addition to those
already mentioned % Every taxable poll S. but sol.
ders 10 be exempt whether in the service the State
the Confederate States ~ Toll gates, turnpkes fer
of houses of entertaanent receipts
highway 3d.
shaVers, &C., to ia their profits and pay tax twenty
upon the interest they may receive upon such notes. &C.
no deductions to be made account Of any losses
FIVE per purchases. (6) Persons not re-
guar Dealers but who buy slaves sell again. two per
The value Of So and halt per oent on the value
Studs aud jacks SIS each The highest price for the
ware, jeTelry, &C.. worn by males, if over s35 in
value, two aud half per cent. 80 Watches, except
AOSo t"o SHo a mar per cent on the
value. Every harp S. Every piano 81. Every gold head
ed cane - Every silver headed cane 81. QO) Two
and half per cent. the receipts of surgeons den
taa, physicians lawyers portrait painters, daguerrean
artss mercban:s. factors, produce brokers,
ana auctOnsers when guch receipts $1,000 and
ali Other persons, except judges, the Governor and
mi ary Office whose wages fees salaries perquisites
a9der eight months Old 81 3d. provided two dogs are ex
emeted for every head Of family and dog any
person not the bead of family (l2) Dead heads on
railroads, FIVE cents mile. C3) Brandy distles for
themselves and those having brandy distilled so per
gallon. 4) On liquors brought from beyond the State
for sae 80 per cent the Liquors bought in
State cr safe Is per cent. the profits. Q5) On div
dends and prof FIVE per On profits annually made
in buying and selling In the manufacture of cotton and
Eooen goods and leather articles made Ct leather irsn
tobacco, and in the making of salt where profits
equal to $4,000 tax of eight cent; end if equal
SO oo tax OF twelve per CENT, and eaal TO oOO
al decens from @o to six per cent? according to
gulity.