Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1867-03-01


enue shall be amended to read follows: The
Sheriff. for his services j. collecting and paying
the public taxes into the Treasury shall receive
compensation Of two per cent. on the nett amount
received by him from the Clerk for taxes imposed
I by Schedule Of the Reve9ue Act, AID five per
cent on sums not exceeding ten thousand dollars
collected by him from every other source, and on
the excess of then thousand dollars four per cent,
to be deducted in the settlement of his account
with the Comptroller For collecting and paying
County taxes, for whatever purpose laid. the Sher
III shall receive the same per centum compensa-
ton, as above allowed on public tax
SCHEDULE c.
The taxes embraced i'll Schedule shall be listed
and paid is specially therein directed.
FEC. l. Ever Express Company shall make re-
turn to the Public treasurer on or before the LIST
Mondays of January, April, July and October of
such Company within the State Of North Carolina
during the three months next preceding. The
said report shall be verified by the oath If the
chief officer agent of the Company, its prin-
cipal Office in the State and he shall require from
the several agents employed by the Company,
report Of their transactions, on OATH which report
shall accom- any the Ort OF the chief officer
The said Company shall, or before the Sd Mon
day Of each of said mouths, pay on gross receipts
one per cent. for each three months and for fail
ure to make sllch report, or ray such tax, the
Company shall pay as taxes s2,O0O to be coll cted
by such Sheriff, as the Public treasurer may de-
slGnate by distress or otherwise.
Sc. 2 Every Telegraph Company ,i:iuG nusi-
ness il this State, shall, at the times ana i'll the
manner prescribed III tie preceding aectiO:. make
report of the receipts Of aaid Company within
this State, and pay TO the Pubic Treasurer one
half of one per cent. for each three months, and
ii Of default OF such report II p tyneDt the
Company shall paw tax Of : 900, to be collect
by such Sheriff as the Public treasurer shall
DESIGNATE, by distress Or Otn5rWlss.
SEC ). Every lnSur Ilce Company, not incor-
POrNtc>! by tl.1 Hcate, doing business therein,
shah, IN april and October OF eacn 1c1r, make
port to the Public Treasurer, on oath showing
the amount OF assessments c0cct eel, or prcmI ans
received. and obligations for p cIninms ftom such
cuisines for the SIX months ending on the lst day
Of April and October HeXt preceding, and shall
immediately pay on" per cent. on tie amount Of
said assessments premiums and obligations for
premiums. tiI ia lure to comply with the provis-
ions OF this section, the Company shall pay as
taxes - 03o filt the principal agent snail be liable
therefor to be collected by such Sheriff may
be designated by the Public Treasurer, by distress
SEC /. The chief officers Of Banks, ncludiug
Savings BaNEs, and snch Insurance Companies as
Incorporated by this State, shall, i'll spirit and
October Of each year, certify oath, the amount
OF dividends declared, mich have been earned,
/ any, and shall pay into the Public Treasury up
Oh suc! dividends three per cent. On failure TO
comply with the provisions OF this section, said
Banks CT Companies shall pay as taxes 81 900 to
be collected by such SICrItf as tie Public Irea-
surer may DIES gna Q, lty DISTRESS o" otherwise
&c 5. Whenever the seal OF the state, Of the
Treasury Department, notary pubic, OF other
public officer required by law to h'tp L seal, all
De affixed to any paper except as hereinafter is
excepted the tax elaIl be as follows, to be !aid
Of the State one dollar, to be collected and paid
into the Treasury by the irivate Secretary Of the
Governor for the seal OF the Public Treasurer,
t. be collected by him and accounted for as other
pubic mOuies fifty cents for the al Of the Su-
preme Court fifty cents, to be collected by the
Clerk and paid by him INTO the Treasury, and for
the seal OF >otary Public, oth-r pubic Off
GER twenty-five cents, to be collected and paid
over 10y the Oific collecting the same, to the
Sheriff Of the county where such seal is kept
said officers shall keep an account OF the number
at M G. II Sh deli
to the proper officer sworn statement thereof
Whenever Il scroll is used IN the absence of seal
by any Of said officers, the said tax shall
be on the scroll Seals made for the Use of any
County or state. or other Government, or used on
the Commiss of officers III the militia, Justices
Of the Peace, or any public officer not having
salary, or under the pension laws shall be exempt
rom taxation PrOrjded That the provisions Of
tnis section shall not extend seals of Courts OF
Equity, Su erior or County.
SEC. 6. On each marriage license, mortgage
deed. marriage contract, and deed IN trust to Sc
cure credi Ors, tn shall be tax OF dollar.
On every other deed conveying or contracting to
convey title to real estate, and all other nstrn
ments admitted to registration, where the consid-
Grafton exceeds $500, and less than 81 900, SO
cents and 25 cents in addition for every addition
al / 900 Where any of the foregoing instruments
are proved before the Clerk of the County Court
he shall be charged with the collection of the tax
as heretofore. Where probate is otherwise made,
the register shall pay the same, less five per cent
commissions, to the Sheriff, rendering a sworn
statement of the number and character of the in
struments admitted to registration and of the |
taxes due thereon, which the Sherfs shall file with |
the Clerk of the County Court as directed by sec
ton SO of the Act for collecting Revenue.
SEC. 7. On every Charter of incorporation of any
Company granted by the General Assembly, other |
than those for harty, BenevOlence or Literature
when the corporations had power to become in
under the provisions of chapter 26, Re |
vis>d Code, entitled "Corporations," and on any |
amendment Of every such charter whether origin |
ally granted by the General Assembly or Sc
cured by letters patent otherwise, there shall |
be tax of twenty-five dollars paid directly to the
Public Treasurer No Company shall be organ
lied under such special act of incorporation or |
derive benefit rom any act to amend their Char |
ter without frs obtaining certified copy Of such
act from the Secretary ofState, which shall not be
furnished until the TIeasurer's receipt for the
said tax shall be filed in the Office Of the said
The benefits Of this section snail ex-
tend to all corporations granted at the sessions OF
vention Of 1856, not heretofore accepted by the
SEC. s. The following property shall be exempt
from taxation, in addition to those articles spe
ciaIly mentioned as exempt
list. The property belonging to the United
States this State, or to any county or incOrpo
rated city or town.
Cd. The property belonging to and act apart and
exclusively used for the University, Colleges, In
5titutes, Academies, Schools for the education Of
youth OF the slppo c" the poor or stlllcted g.
and appropriated to the exercises Of divine wor
ship or the PROF agaton of the Gospel, or used as
Oars 0nages.
81. S1cn properly as may be set apart for grave
Yards and burial lots except such is held with
he view to profit, or for the purpose Of speculat
ng in the sale thereof.
4th. Such property of the State and Agricultur-
ii Societies., may be set apart and used by |
hem for agricultural fairs.
5th. All fire engines and other implements us I'd !
For the exinguishm Mt Offires, with the buildings
used and necessary for the safe keep
ing thereof.
9Th Each person in this State may hold exempt !
rom taxation personal property of any descrip-
ion of which he is the actual owner not exceed
ng one hundred dollars i'll value, except such pro-
Oerty as is specifically taxed.
7th The property and polls of all persons, who
have lost an arm, leg, hand or foot, or who have
been disabled from performing ordinary manual
abor by any other wound, or any disease acct
dent also the property Of widows Pr0r5ded,
That the property exempted of such person here
n included shall not exc ed two hundred aud fifty
dollars in value; and pr0rided further, That the
excess over two hundred and fifty dollar
$500 in value of the property of all
such persons, shall be subject to taxation,
IS other property, audit shall be the duty of the
County Courts in the several counties Of the State,
1pon motion, to examine the claims Of all persons
claiming the benefits of the foregoing section, and
lpon proof that they are included within its pro-
Visions to grant certificates of exemption to such
persons, which certificates shall be issued by the
clerk ard he shall receive no fee therefor