Year: 1859

Institutes academies schools the education Of YOUTH
and appropriated to the exercises of divine worship or
the of the gospel or such as may be set apart
societies cities, towns counties. ''''' i'Ds'0''
SEC. 26 The taxes shall be annually collected and paid
First to the sher on all property and subjects of taxa
ton required to be listed as per schedule secondly to
Gp a but a az which e %
be rendered oath to the sher per schedule third
y to the clerks of courts and to the treasurer of the Sa
SCHEDULE A.


Sec. 27 The following subjects shall be annually listed,
| and be taxed the amounts specified.


l. Real property, with the improvements thereon (ncu
ding entries of land twenty cents every hundred dol
| lars Of its value.


county may exempt from poll tax such poor and in


firm persons and disabled and insane slaves as they may de-
clare and record CO.. fit objects Of exemption.


five per cent the gross receipts every gate permit
ted by the county court to be erected across highway M
Every ferry per cent. the total receipts tolls
during the year.
s. Every studhorse jackass let mares for price,
belonging to resident of the State six dollars unless the
exceed that sum, which demanded
shall be paid tax. This subject shall be listed and the
Every dollar of interest not previously listed re-
ceved accrued, (wheher demandable not) be-
Of debt Of the United States Of this State uness e
empt by chapter 80 Of the Revised Code entitled Public
county corporation municipal or private on any bond,
solvent debtors wherever they may reside four cents


Z. Every dollar of dividend or profit not previously
listed declared, received due before the first day
of July in each year, upon money capital invested in
steam vessels twenty tons burden upwards in shares
any bank other incorporation trading company
cents


Such interest," dividend and profit shall be ascer-
tanned by deductng from the aggregate of interest,"
dividends and profits accrued in of the person listing
the amount of interest accrued against him during the year
| ending on the first day of July.


8. Every note shaver person who buys any note
notes. bond bonds made by individuals shall list the pro-
fits made and received secured all such purchases
made by him during the year ending the first day of july
whether made for cash exchange for other notes
of profits addition to the tax imposed by this
act the interest he receive uch notes bonds


rouded There shall be no deduction made from the pro-
| fits in consequence of any losses sustained.


TO- Every person resident in this State engaged the bu
of buying and selling slaves whether the purchases
sales be made in out of the State for cash cred
it, one half of cent the total amount of all his
purchases during the twelve months ending the first day
| of July of each year.


H. Every person resident in the stae not regular ira
der in slaves who may buy asave slaves to sell again.
whether such purchase sale be made out of the State
cash or credit oneha of one per cent on the total
amount of his purchases during the twelve months ending
| on the first day of July of each year.


H. Every carriage buggy or other vehicle kept for pleas
dollars or upwards, per cent on its value.


ware and jeweiry worn by males Including watch chains,
seals and keys when collectively of greater value than $2
per cent. on their entire value.


H. Every watch use per cent on the value Proui-
ded That all watches by ladies shall be exempt from


IS Every dirk b6wefne PISTOL i's cane dirk
and rifle cane used about the person of any at



Arms musteTng shall be exempt from taxation


16 Every resident surgeon-dentst physician lawyer,
person taking kenesses of the human face every COM
mission merchant factor produce broker, and auctoneer
poyment of Incorporated private companies societies,
institutions individuals and every other person. Except
ministers of the gospel and Judges of the Supreme and
Superior Cous whose annual total receipts and income,
ary fees wages perquses and emouments TO- or
are worth five hundred dollars upwards per cent on


II. Every resident of that brings this State,
or buys from resident whether by sample otherwise,
sprnous liquors. wines cordals the purpose SALE
ten per cent the of his purchases. Every per-
son that buys to sell again. spruous liquors. wines or cor
mission merchant five per cent. on his purchases.


49, Upon all real and personal estate whether legal or
within this state, which shall descend be devised be-
queathed to any collateral relation person. other than


ea descendant husband wife of the
deceased husband wife of such descend
ant, to which such collateral relation become en
tied under the distribution of nestates esates
and which real and estate not be required in
payment of debts n and other Liabilities i the following per


Glass If such collateral relation be brother or sister,


Glass IF such collateral relation be brother sister
of the father mother of the deceased child of such
brother OR sister, tax of twoper cent
aon the devisee egatee be stranger tax of three
per cent.


The real estate liable taxation shall be listed by
or heir in separate column designating its proper


90 The personal estate shall be liable to the tax in the
of the executor administrator and shall be paid
him before his administration account is audited or the
tate settled, to the Sheriff of the county


81 If the real estate descended or devised shall not be
the entire Inheritance the heir devisee shall pay pro


rata tax corresponding with the relative value OF his estate
r or interest. -


the legacy distributive received shall
be the entire property such egatee shall


in like manner pro rata part OF the tax according to
the value of his interest


23 Whenever the property the hands of such
executor he same not being needed to be
converted into money in the of the admnistraton
shall be of uncertain value he shall apply to the county
court to appoint three impartial men OF proby to assess
value thereof and such assessment being returned to
court and confirmed shall be conclusive of the value.


oEc zS every person snail at nen tme ana as sa al
axables list all the real and estate and other


subjects enumerated in schedule A. of this act which
his property in his possesson or were the SUBJ
ects of taxation on the first day of July, OF that year.


Sec 49, Lists of axabes of estator ntestates, minors
unatc insane persons absentees and other estates held
trust shall be rendered by the executor administrator
guardian, agent trustee trust as the may be-
3O Real shall be listed in the county where
situated, and where tract of land divided by county


ne shall be listed in the county inwhch the larger portion
be stuated except when the owner resides in one OF
which case, he shall list in the county which he resides


Where the Peedee and main Yadkn river shall be the div
ding line between countless in that the land shall be
listed in the county where the same shall be situated
Sec 81 Where any tract of land or town lot shall have
been divided after valuation by the board OF valuation the


aker of the tax lists shall return the separate value OF each
part making the aggregate value of the parts equal to the
valuation of the entire tract lot and the taker OF


the list and examine witnesses to AID MIN IN ma
king the return correctly.
SEC 32 When land or town lots after valuation shall in
in value by of mines of metal COAL other
valuable thing being discovered worked by of
u buildings being erected where land or town lots
after valuation shall decrease N value by reason OF r OF
" the taking the tax list shall appoint and two
respectable and disinerested feeholders who with him
shall revaue said land or lot, and such value shall be
turned on the list.


SEC 80. Every poll that is will be of the required age
the first day OF July of shall be listed that
a