The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1866-03-27

plated ware and jewelry worn by males, inclu
ding watch watch chains, seals and keys, whe
collectively of greater value than twenty-6v
dollars, one per cent on their entire value
II. Every harp and piano in use, one dollar
Every dirk, bowie knife, pistol, sword cane, dirl
cane, and rifle cane Except arms used for mus
tering and police duty) used or worn about tn
person of any one, at any time during the year
one dollar. Provided, That this tax shall DO
apply to arms used or worn previous to the rati
wear said weapons, and fail to list the same ant
pay the tax, shall be guilty of misdemeanor
IL. Every resident of the State that bring
into the State, or buys from a nonresident
whether by sample or otherwise, spirituous liq
uors, wines or cordials, ale porter, lager beer Of
other malt liquors for the purpose Of sale, ff
teen per cent. on the amount of his purchase
every person who buys to sell again spirituous
liquors, wines cordials or malt liquors from
the maker, in this State, his agent, factor OF
commission merchant, ten per cent. on the
amount of his purchases.
l3. Upon all real and personal estate whether
legal or equitable situated within this State
which shall descend or be devised or bequeathed
to any collateral relation or person, other than
lineal descendant or ancestor of the husband
or wife Of the deceased, Or husband or wife of
such ancestor or descendant, or to which such
collateral relation may become entitled to under
the law tor the distribution of intestate estates,
and which real and personal estate may not be
required in payment of debts and other liabili-
ties, the following per centum tax, upon the
value thereof shall be paid:
a. If such collateral relation be brother
sister of the father or mother Of the deceased,
or issue of such brother or sister, tax of two
per cent. (2.) If such collateral relation be a
more remote relation, or the devisee or legatee
be stranger, tax of three per cent.
The real estate liable to taxation shall be
listed by the devjsee or heir in separate col
umn designating its proper per cent tax.
The personal estate or real estate reduced to
assets shall be liable to tax, in the hands Of the
executor or administrator, and shall be paid by
him before his administration account is audited
the estate settled to the Sheriff of the county
If the real estate, descended or devised, shall
not be the entire inheritance, the heir or devisee
shall pay pro rata part Of tt e tax, correspond
ing with the relative value Of the estate or To-
terest If the legacy or Gistributive share to be
received shall not be the entire property, such
legatee or distributee shall, in like manner, pay
a pro rata part of the tax, according to the value
of his interest.
Whenever the personal property in the hands
of such administrator or executor, (the same not
being needed to be converted into money in the
course of the Administrations shall be of uncer-
tain value, he shall apply to the county court
to appoint three impartial men of probity to as
sess the value thereof; and such assessment be-
ing returned to court, and being confirmed,
shall be conclusive of the value.
To facilitate the collection Of the tax on COL
latcrals, every executor or administrator shall
return in his inventory, whether the estate of
the deceased goes to the lineal or collateral re-
lations, to stranger and if to collateras, the
degree of relationship of such collaterals to the
deceased, under penalty of 500 to be recov-
cred in the name and for the use of the State;
and it shall be the duty oe the clerk of the
court of pleas and quarter sessions to furnish
the sheriff with the names of the executors and
who make such returns after each
and every term of his court.
SCHEDULE B.
The Sheriff shall collect the taxes as set forth
in this schedule annually, unless otherwise di-
rected, and grant to each party paying the tax
a license to carry on his business until the first
day of July next ensuing, except 10 cases where
the tax is on resident horse and mule dro-
vers, in which case no license shall be required:
i.
tors Of collections Of animals, SIS for each count
ty in which they shall perform or exhibit for re-
ward. Every separate ex exhibition Commonly
known side shows) accompanying such per-
formers or exhibitors which cannot be seen
without the payment of a separate charge, fifteen
dollars for each county in which it is exhibited
for a reward
2. Every company of itinerant stage or the
atrical performers, or persons performing feats
of strength or agility, or exhibiting natural or
artificial objects, Except amateur performers,
twenty dollars for each county in which they
exhibit for reward, and two hundred dollars
when such company perform for longer time
than two months in any county.
8. Every company of itinerant singers, or
performers on musical instruments, or dancers
or itiperant companies, who otherwise exhibit
for the public amusement, ten dollars in each
county in which they exhibit for reward.
4. Every insurance company, incorporated by
this State, except companies for mutual assur-
ance, who take no policy out of the State, S1O0.
s. Every hotel, restaurant, or eating house,
one half of one per cent on the gross receipts,
if exceeding three hundred dollars; and every
gas company and every telegraph company, one
per cent on gross receipts.
6 Every agency of an insurance company lncoI-
porated out of the State, five per cent on gross
receipts, and $40 for every county in which
such company may have an agency.
7. Every agency Of bank incorporated out
of the State $500.
8. Every money or exchange, bond or note
broker, private banker, o: agent of a foreign
broker or banker, shall pay the sum of one hun
dred dollars fx each county W which he has an
Office or place of business; and every person act
ing for such broker, whether with or without
compensation, shall be held and deemed bro