Year: 1869




ter designated, payable in the existing ma
tional currency. shall be assessed and col
lected under the rules and regulations pre-
scribed in this act, and in the act for collect
ing revenue ratified March twelfth, eighteen
hundred and sixty six, or such act as may
be substituted therefor by this General AS
sembly; all the provisions of which, except
so far as modified or repealed, shall be held
applicable to secure the assessment, colec-
ton and return of the taxes herein imposed


Sec. O. On each taxable poll or male be-
tween the ages of twenty-one and fifty, ex-
cept such poor and infrm persons as the
County Commissioners may declare and re-
cord fit subject for exemption, there shalt be
annually levied and collected tax of one
dollar and five cents, the proceeds of such
tax to be devoted to purposes of education
as may be prescribed by law.


If any poll tax shall not be paid within
sixty days after the same shall be demanda
BILE, it shall be the duty of the sheriff, if he
can find no property of the person liable suf-
ticient to satisfy the same, to garnishee any
person indebted to the person liable, or who
may become indebted to him before the ex-
piration of the calendar gear. And the per-
son so garnisheed shall be liable for said
tax.


Sec 3, The taxes hereafter designated
shall be applied to defray the expenses of
the State government, to pay the interest on
the public debt and to pay appropriations
for schools and charitable institutions.


GLASS 1.


Sec 1. There shall be an ad oalorem tax of
thirty-fve cents on every one hundred dol
lars in value of real and personal property in
this State, subject to exemptions made by
law. This tax shall be levied in:additioh to
such special taxes as are authorized by the
Generally Assembly.


Upon all moneys, credits, investments in
bonds, not excepted by law, seven-twentieths
of one per cent.


Upon all stocks, joint stock companies, or
otherwise, seven-twentieths of one per cent.
OF their cash value PYocided, That all the
taxes for State and County purposes, i'm
posed upon all real and personal property,
exclusive of the special taxes authorized by
the General Assembly, shall, in no case, ex-
ceed two-thirds of one per cent.


.. CLASS 2.


The subjects and persons mentioned in the
following class shall be taxed as specially
mentioned:


Sec. 1. On the net incomes and profits,
other than that derived from property taxed,
from any source whatever, during the year
preceding the first day of April in each year,
there shall be a tax of two and one-half per
cent. The income tax shall include inter
est on the securities of the United States, of
this State, or other State or government In
eStimotinn tho NOT ha oplv laIuo
ton by way of expenses shall be:


1. Taxes other than the income tax due
this State


2. Rent for use of buildings or other prop
ty or interest on membranes on property
used in the business from which the income
is derived.


g. Usual or ordinary repairs of the build
ings from which the income is derived.


4. Cost or value of the labor Except that
of the tax payer himsef) raw material food,
and all other necessary expenses incidental
to the business from which the income is
derived, together with the necessary ex-
penses of supporting the family which shall,
in no instance, exceed one thousand dollars.


The tax payer shall return to the assessor
the gross amount of his income and the
gross amount of his expenses to be de-
Quoted therefrom, which return the assessor
shall file in the Office of the clerk of the
county commissioners.


See. 2. Upon all real and personal estate,
whether legal or equitable, situate within
the State, which shall descend, or be devised
or bequeathed to anv collateral relation or
person, other than lineal descendant or
ancestor Of the husband or wife of the de-
ceased, or husband or wife of such ancestor
or descendant, or to which such collateral
relation may become entitled, under the law,
for the distribution of the intestate estates
and which real and personal estate may not
be required in payment of debts and other
liabilities, the following per centum tax upon
the value thereof shall be paid:


1. If such collateral relation be brother
or sister OF the father or mother of the de-
ceased, or issue of such brother or sister. a
tax of one per cent.


2. IF such collateral relation be a more
remote relation, or the devisee or legatec be
stranger, tax of two per cent.


The real estate liable to taxation shall be
listed by the devisee or heir, in separate
column, designating its proper per cent tax.


The personal estate, or real estate reduced
to assets, shall be liable to the tax in the





shall be paid by him before his administra-
tion account is audited or the real estate is
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 the tax, cores
ponding with the relative value of the estate
or interest.


If the legacy or distributive share to be
received, shall not be the entire property,
such legatee or distributee shall in like man
ner, pay 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 administration
shall be of uncertain value, he shall apply to
the county commissioners to appoint three
impartial men of prol,ity to assess the value
thereof; and such assessment being returned
to the commissioners, and being confirmed,
shall be conclusive of the value.


To facilitate the collection of the tax on
4collaterals, every executor or administrator
shall return in bis inventory whether the es-
tate of the deceased goes to the lneal or
collateral relations, or to a stranger, and if
to collaterals, the degree of relationship of
such collaterals to the deceased, under
penalty of one huadrcd dollars. to he re-
covered in the name and for the use of the
State; and it shall be the duty of the Su-
perior Court Clerk of the county to furnish
the sheriff with the names of the executors
and the administrators, who make such re-
turns after each and every term of his court


SCHEDULE B.


The taxes i'm this Schedule imposed are
for the privilege of Carving on The business