The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1866-10-25


vided, That whenever, by the provisions of
this act, duty is imposed upon any article
removed for consumption sale, it shall
apply only to such articles as are manufac-
tured on after the first day of August,
eighteen hundred and sixty-two, and to such
the place of manufacture prior to that
date.
AUCTION SALES.
Sec.. rs And be it further enacted, That
on and after the first day of August, eigh-
teen hundred and sixty-two, there shall be
levied, collected, and paid on all sales of real
estate, goods, wares merchandise, articles,
or things, at auction, including all sales of
stocks, bonds, and other securities, duty
of one per centum on the gross amount of
such sales and every auctioneer making such
sales as aforesaid, shall at the end of each
and every month, within ten days there
after, make list or return to the assistant
assessor of the district of the gross amount
of such sales, made as aforesaid, with the
amount of duty which has accrued or should
accrue thereon, which list shall have annex
ed thereto declaration under oath or affir-
nation, in form and manner as may be pres
cribed by the Com missioner of Internal Re
venue, that the same is true and correct and
shall at same time, as aforesaid, pay to the
collector deputy collector the amount of
duty or tax thereupon, as aforesaid, and in
default thereof shall be subject to and pay
penalty of five hundred dollars. In all cases
of deliquency in making said list or payment
the assessment and collection shall be made
in the manner prescribed in the general pro-
visions of this act Provided, that no duty
shall be levied under the provisions of this
section upon any sales by judicial or execu-
tive officers making auction sales by virtue
of a Judgment or decree of any court, nor to
IL @,,,.,
traitors.
CARRIAGES, YACHTS, BILLIARD-TA-
BLES, AND PLATE.
Sec. ". And be it further enacted That
from and after the first day of May, eighteen
hundred and sixty-two there shall be levied,
collected, and paid, by any person or persons
owning, possessing. or keeping any carriage,
Yacht, and billiard table, the several duties
or sums OF money set down in figures against
the same respectively, or otherwise specified
and set forth in schedule marked A.
SCHEDULE A.
CARRIAGES, YACHTS, BILLIARD-TABLEs, AND
PLATE.
DUTY.
Carriage, gig, chaise, pheton, wag Dolls cts
on, buggy-wagon, carryall, rock
away, or other like carriage, the
body of which rests upon springs
of any description, kept for use,
and which shall not be exclusively
employed in husbandry or for the
transportation of merchandise,
and valued at seventy-fve dollars
over, including the harness
Herewith, when drawn by one
horse, one dollar. 1 90
Carriages of like description drawn
by two horses, and any coach,
hackney-coach, omnibus, or four
wheel carriage the body of which
rests upon springs of any descrip-
ton, which may be kept for use,
for hire or for passengers and
which shall not be exclusively
employed in husbandry or for the
transportation of merchandise,
valued at seventy-fve dollars, and
not exceeding two hundred dol
lars, including the harness used
Herewith, drawn by two horses
or more, two dollars. 90
Carriages of like description, when
valued above two hundred dol
lars, and not exceeding six hun
dred dollars, five dollars. 90
Carriages of like description, valued
above six hundred dollars. ten
dollars 10 90
Pleasure racing vessels, known
as yachts, whether by sail or
steam, under the value of six hun
dred dollars, five dollars. 90
Yachts valued above six hundred
dollars and no. exceeding one
thousand dollars, ten dollars. 10 90
And for each additional one thous-
and dollars in value of said yachts,
ten dollars. 10 90
Billiard-tables, kept for use, ten
dollars 10 90
Plate of gold, kept for use, per ounce
troy fifty cents so
Plate of silver, kept for use, per
ounce troy, three cents 3
Provided, That silver spoons or
plate of silver, to an amount not
exceeding forty ounces, afore-
said, belonging to any one person,
shall be exempt from duty.
SLAUGHTERED CATTLE, HOGS, AND
SHEEP.
Sec. 7S. And be it further enacted, That
on and after the first day of August, eighteen
hundred and sixty-there shall be levied, col
lected, and paid by any person or persons,
firms, companies. or agents or employees
thereof, the following duties or taxes that is
to say:
On all horned cattle exceeding eighteen
months old, slaughtered for sale, thirty cents
per head
On all calves and cattle under eighteen
months old, slaughtered for sale, five cents
per head;
On all hogs, exceeding six months old
for sale, when the number thus
slaughtered exceeds twenty in any one year,
ten cents per head;
On all sheep, slaughtered for sale five cents
per head: Provided, That all cattle, hogs,
and sheep, slaughtered by any person for his
or her own consumption, shall be exempted
from duty.
Sec. 79. And be it further enacted, That
on and after the date on which this act shall |
take effect, any person or persons, firms, or
or agents or employees thereof |
whose business or occupation it is to saugh-
ter for sale any cattle, calves, sheep, or hogs |
shall be required to make and render list |
at the end of each and every month to the
assistant assessor of the district where the
business is transacted, stating the number of
cattle, calves, if any, the number of hogs, if /
any, and the number of sheep, if any, slaugh-
tered, as aforesaid, with the several rates of
duty as fixed therein in this act, together
with the whole amount thereof, which list
,hal1 have annexed thereto a declaration of