The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1866-03-28

posed in this act, on persons who deal in the
same species OF merchandise, which tax shall be |
collected or secured in the same manner as in the
case OF other merchants and traders.
Is Every itnerant who deals in or puts mn
lightning rods, ten dollars for each county il
which he carries ON his b0l1ness.
~ Every itinerant who sell spirituous liquors.
wines or cordials, not the product of his own
farm, in quantities from one quart to one barrel
shall pay fifty dollars for every county, and be
under the same rules and restrictions as peddlers.
except that an order from court shall not be re-
quired for a license
go On every gallon of whiskey brandy or 9TH
er spirituous liquors, made for his own use or
for sale by the person using any distillery, TWEEN
ty five cents, and a like sum on every gailonrdis-
titled for other persons, to be paid - he person
who shall distil without hayins previously obtain
ed license therefor FROM Che County Court shall
pay tax of ten dOllar1 for every day or part of a
day in which he may SO distil and it shall be the
duty of the sheriff to distrain the still and fixtures
for the payment of such tax: Provided further,
That the foregoing proviso concerning license
shall not be in force until thirty days from the ra
tfcation of this act: And provided further, That
the Foregoing proviso concerning license shall on
ly apply to persons distilling spirituous liquors
from grain !: Provided further, That in any coun-
4 vim which there is no court in session at the
time when this act shall go in force, the license
may be obtained from any seven justices of the
peace for said county. 4 fca E
Said tax shall take effect from the first day of
January, 1866, and the sheriff shall collect the
same quatery the first days of April, July, Oc-
tober and January. ng
81. Every company Of Gypsies, or strolling
company of persons who make support by pre-
tending to tell fortunes horse-trading, tinkering
or begging one hundred dollars in each county
in which they offer to practice any of their crafts,
recoverable out of any property belonging to any
one OF the company. But nothing herein con-
81 I,avv.
from indictment, or penalties imposed by law
80. Every license granted under the provisions
of this act, shall be for twelve months from the
issuing of the same.
SCHEDULE c.
The subjects embraced in this schedule shall be
taxed the amount specified and the taxes collect
cd and accounted for as follows:
1. Every corporation that might become incor
porated by letters patent under the provisions of
chapter 26, Revised Co, e, entitled Corpora
tions," but shall fail to do So and apply to the
General Assembly and obtain Especial act of in
corporation, shall obtain an act to amend their
charter, whether it had been secured by letters
patent under said law or by special act, one
hundred dollars for each act to incorporate or to
amend, which tax shall be paid to the Treasurer
Nof the State
q No corporation shall organize under such
special act of Incorporation obtained set forth
in the preceding section, or derive any benefit
under such act to amend their charter, until it
first shall have obtained a certified copy of such
act from the Secretary of State and the Secretary
shll, in no case furnish such copy until the COM
pany applying shall have delivered to him the
Treasurers receipt for the tax assessed in the
preceding section, which receipt the Secretary
shall file in his Office. Ss:rs,sas f,-
banks in this State, or before the first day of
October, in each year, shall pay into the Public
Treasury the following tax, to wit: If the profits
devided among the stockholders of the banks un-
kl.s. II. IL a.
not less than six and not more than seven per
cent, one-half of one per cent on the stock own
ed by individuals or corporations; if over seven
and not more than eight per cent, three-fourths
of one per cent on the stock thus owned; ifmOre
than eight per cent, one per cent. on the stock
thus owned. In case the said officers of any bank
shall neglect, or fail to pay the tax as herein
quired, said bank shall pay double the amount of
such tax, and the same shall be sued for and re-
covered by the Attorney General in the name of
the State, in the Superior Court of the County of
Wake.
g. Every license for an Attorney to practice law
in the County or Superior Courts, fifteen dollars,
to be paid at the time of obtaining the same, to
the Clerk of the Supreme Court, who shall before
the first day of October in each year, render to
the Treasurer of the State list setting forth the
names of the persons from whom received, and
the amounts received, and pay into the Public
Treasury the total amounts, less five per cent.
commission for receiving and accounting for the
same.
4. Every marriage license one dollar; every mort
gage deed, marriagd contract and deed in trust,
made to secure debts or liabilities one dollar and
every other deed conveying title to real estate,
when the consideration is three hundred dollars or
upwards, fifty cents, payable to the Clerk of the
County Court No clerk shall grant such license
or admit to probate such instrument, until the
tax shall have been paid and the receipt shall be
endorsed on such license or instrument, ana be
registered with the same
5. All the property and other subjects of taxa
ton, shall be annually taxed as by this act enact
ed, unless such property be expressly exempted
from taxation by this or some other act; and the
property and estate hereby exempted from taxa
ton, are all such, and their profits as may belong
to the United States or to this State or may be-
long to or be set apart and exclusively used for
the University, colleges, institutes, academies,
and schools for the education of youth, or the
support of the poor or afflicted, or especially set
apart for and appropriated to the exercises of d.
vine worship, or the propagation of the gospel
or such as may be set apart and Kept for grave
yards and burial lots all such property and es-
tates and their profits, NAV belong to the State
and county agricultural societies, and be set a.
part and used by them for agricultural fairs, and
all such and their profits as may belong to any
church or religious society, and be set apart and
used by them for parsonages.
And be it further endcoed That all laws i'm
posing taxes the subjects of which are revised in
this act are hereby repealed: Provided That this
repeal shall not be construed to extend to the
provisions of any law, so far as they relate to the
taxes listed, or which ought to have been listed,
which may be due for the year 1866 or for
any year previous thereto. Ratified in Gene
raj Assembly, this 18th day of March, A. D.
1866.
s. F. PHILIPS,
Sneaker HOusa of ou1yn o,xa.a