Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1866-03-15
AN ACT ENTITLED REVENUE.

No,fh Cno,io aid is hereby enacted 6y The authority
Of same That the support Of State Govern,
be levied on the subjects IN the following ached-
ucs 20 be listed and paid shall be directed by law
SCHEDULE A. s @
Real property. with the improvements thereon in,
Guiding entries of land ten cents every one hundred
? E,erv taxabe roll one dollar: Ptovtded That per-
sons manned or permanently disabled shall be exempt,
and also such poor and nrn the county court
person who on the first day April shall have any person
subject to poll tax, as member of his family, III his
sent OF the Of said lands shall such person and
pay the taX aud may retain the came out OF any moneys
3. Every toll gate turnpike road and every toll
per cent on the gross receipts and every gate
Every ferry the gross receipts of which amount to
hundred dollars and upwards per cent amount
ing to five hundred dollars and upwards, five per cent?
and thousand dollars and upwards, ten per cent
d. Every studhorse and jaokass owned in the State
county of the unless the highest price demanded
which the amount thus demanded shall be paid as
s. Every dosi of dividend on profit, not previously
listed declared received DUE before the first day
April each year, upon capital invested i'll
of Newborn the Bank of Wadesboro the Bank of Fayee
ve the Commercial Bank of Wilmington, the Farmers
Bank of Yanceyve nine CENTS and in shares all other
banks corporation and trading companies Or in steam
and any person listing any dividends or profit the banks
herein specially named shall be required to list the same
separately from other dividend profit for which he
is liable tax also to specify the of the bank
from which said dividend due, has been received
one hundred dollars due from solvent debtors including
StB e or
in this State elsewhere; the term money to include
If the to Ra 1at S
State ISSUED after February 1861 and the balance
owing by the payer principal and surety where
the principal is insovent, shall only be liable Persons
holding such subjects of taxation as GUARDIAN clerk of any
executor administrator, trustee agent OF
whatever kind shall LIST snd be liable to pay said tax
Cashier Treasurer other officer Of any bank, rail
road other incorporated company and all other salared
persons, except ministers of the Gospel whose annual
salaries and fees amount to worth five hundred
dollars upwards per cent on such total salary and
s. On the and profits derived by each per-
son. joint stock company and corporaton from every &C.
been engaged and from every investment OF abor skill,
OF ana Inc hgu s a Rron
in the preceding secon) during the year preceding the
first Of April in each and every year. to be listed under the
If said income amounts to five hundred dollars and
ing Thousand and below two thousand dollars
and half per cent; if amounting to two Thousand and
te three thousand dollars and below four thousand dol.
lars two and half per cent II amounting to four thou
cont if amounting to five thousand dollars and upwards
three and one half per cent.
receipts and dividends aud profits elsewhere taxed under
this act and shall include interest securities OF the
United States of this State other State government
Prouided, That in estimating the a income for the year
which taxes have actually been paid under the Revenue
Ordinance of the Convention shall not be included.
In estimating the net the only deduction by
First Taxes other than the income tax due this State
Second Rent for of buildings other property, or
interest actual ncumbranCe.
Third, Usual or ordinary repairs, but not Tor new build
ngs OF permanent improvements
Fourth Cost or value OF the labor Except that Of the
tax payer hmseH except material food and all other
incidental to the business from which
Every carriage other vehicle for the of
PERSONA worth at least fifty dollars one per cent.
on its value.
10. All gold and silver plate, gold and silver plated
and ewelry by males including watch, watch chains,
seals and keys when collectively Of greater value than
Ill Every harp and piano in use Gne dollar .nG GT rs
cane except arms usei for mastering police duty
used or worn about the person OF any one at any time
not apply to used previous to the rathca
ton of this act and person who shall wear said
pons and fail to list the same and pay the tax, shall be
T. Every resident Of the State that brings into the Stats
wse spilituous liquors. cordials ale, porter,
lager beer other malt liquors for the purpose Of sale,
fifteen per cent the amount of his purchases every
who buys to sell again spirituous liquors wines
cordias malt liquors from the maker in this State, his
agent, factor commission merchant, ten per cent
H. Upon all real and personal estate whether legal Of
equitable situated within this State, which shall descend
be devised bequeated to any collateral relation
husband wife of the deceased husband wife of
such ancestor or descendant or to which such collateral
relation may become entitled under the law for the dis
rbuton ntesate estates which real and personal
estate may not be required payment of debts and other
liabilities the following centum tax upon the value
thereof shall be paid 49,.
a. # such collateral relation be brother sister Of
the father mother of the deceased issue of such
brother or sister, tax of two per cent.
ca If surh collateral relation be remote rea
o the deysce or legatee be stranger tax of three
per cent.
The real estate liable to taxation shall be listed by the
devisee heir in separate column designating its prop
per cent. tax.
The personal estate real estate reduced to assets
shall be liable to tax, i'll the hands OF the executor
administrator and shall be paid by him before his admin
sraon account is audited or the estate settled, to the
sheriff OF tho county.
If the real estate descended devised shall not oe the
entire inheritance, the heir devsee shall pay rata
part OF the tax corresponding with tho relative value OF
the estate or interest
If the legacy dsributive share to be received shall
not be the entire property such lesatee or disrbutee
shall Ill IKE manner pay pro rat" part OF the tax &C
Whenever the personal property i'll the hands of such
administrator executor he not being needed to
be converted into money in the course of the adnnstra
tom shall be of uncertain value he shall apply to the
county court to appoint three impartial of probiy
returned to court and being confirmed shall be conclusive
TO facilitate the collection of the tax ON collaeras
executor administrator shall return i'll his nyen
whether the estate of the deceased to the nea
or collateral relations or to stranger and if to coate-
rails the degree of relationship of such colaerals to the
deceased under penalty of hundred dollars to be
recovered in the and for the of the state and
quarter sessions to furnish the sheriff with the names OF
the executors and administrators who make such
after each and every term OF his court. r!r 4 ~
SCHEDULE B. '.
The Sheriff shall collect the taxes as set forth in the
schedule annually, unless otherwise directed, and grant
to each party paying the tax license carry his bus
where the tax is nonresident horse and mule
droyers, in which case license shall DO required
lections Of animals sevenyve dollars for each county in
which they shall perform exhibit for reward Every