North Carolina Newspapers

s O 37" JEP I O 33 ON THE SOUTII SIDE OF TRADE STREET $3 Per Annum IN ADVANCE- CHARACTER IS AS IMPORTANT TO STATES AS IT IS TO INDIVIDUALS, AND THE GLORY OF THE ONE IS THE COMMON PROPERTY OF THE OTHER" WJI. J. YATES, Editor and Propreitok. CHARLOTTE, N. ., TUESDAY, MARCH 19, 1867. FIFTEENTH VOLUMENUMBER 759. 4. I wraiMBsiieeMT (Published every Tucsday,Q) BY WILLIAM J. YATES, EDITOR AND PROPRIETOR. O 'Oy'ISj $3 PER ANNUM, in advance. $ 2 for six months. o tS? Transient advertisements must be paid for in dvance. Obituary notices are charged advertis ing rates. Advertisements not marked on the manuscript fjra specific time, will be inserted until forbid, and charged accordingly. $1 per square of 10 lines or less will be charged for each insertion, unless the advertisement is in serted 2 months or more. MECKLENBURG FEMALE COLLEGE AT CUAKLOTTL', fl. C. Rev. A. G. STACY, A. M., President, Assisted by accomplished Instructors in all the De partments. The buildings and grounds known as the N. C Military Institute, loca;cd in Charlotte, having been secured for a term of years fur t lie purpose of a Female College, the Institution will be opened as uch January ZUlh, 1807. The first School year will be of irregular dura tion. Il will comprise one long Session of Twenty six weeks. This Session, or scholastic year, will be divided into two Terms of Thirteen weeks, each. Rates per Term, jiftyable. in ndoanrc in la wful currency of the United Slates : Hoard with lights, SCO 00 Tuition Collegiate Department, 16" 50 Tuition Primary Department, $11 00 to 13 00 extuas : Music on Piano or Guitar, 32 Lessons, $20 00 Latin, Greek, French, German, etc., each, 8 00 Painting, Drawing, Embroidery, etc., at fair rates. 1'npils will furnish sheets, pillow-cases, towels, table-napkins, and counterpane. The standard of Scholarship v. ill le high, and the instruction thorough. The building is eligibly situated with more than twenty acres of land attached, the premises being delightfully adorned with native oaks. A nple means of exercise and recreation will be tlnu af forded. For Circular apply to A. G. STaCY, Dec 17, 18GG Charlotte, N. C Z. B. VANCE. C. DOWD. VANCE &. DOWD, ATTORNEYS AT LAW, Charlotte, N. C , Having associated themselves together, will prac tice in the Courts of Mecklenburg, Iredell, Catawba, Davidson, Rowan, Cabarrus and Union, aud in the Federal and Supreme Courts. Claims collected anywhere iu the State. April 2, IStJG ' tf JOHN VOGKL, P R A C T I C A L T A I L OR , Respectfully informs the citizens of Charlotte and surrounding country, that he is prepared to manu facture gentlemen's clothing in the latest, style anil at short notice. His best exertions will be given to render satisfaction to those who patronize him. Sho; opposite Kerr's" Hotel, next door to Brown & Stitt's store. January 1, 18(50. Bl 213 "BJL 0 "IHS X - We take this method of informing our friends and the public, that we have moved to the large and commodious Store Room formerly occupied b K A II. WEI LEU & BRO., where we will continue to carry on the General Mercantile Business in all its various branches, and would respectfully call atten tion to our variety and styles of Gods, unsurpassed by any other House in the State, which we offer at exceedingly low prices. CLOAKS ! CLOAKS ! ! French black and colored Cloth Sacques, Basques and Circulars, Silk Sacons and Basques. RICH DRESS GOODS. We have now in store one of the largest Stocks of fine Dress Goods ever offered in Charlotte. Our Stock consists in part of all Wool DcLaines, Em press Cloths, Poplins, Popliuettes, Alpaccas, Lus tres, together with a general assortment of all the low priced Domestics, DeLaines, Prints, kc , &c. GLOVES AND HOSIERY. Best Kid Gloves in all colors. Ladies' fleeced lined Silk, Lisle, Bulir and Woolen Gloves, Merino Gloves. Superior English Hosiery for Ladies' and Misses', all of which are equal to any ever offered in this city. WHITE GOODS Of every description Table Cloths and Table Lin nen, Towels, Toweling, Knapkins, &c, &c. CLOTHING Of every description. Froc k and Sack Coats, Cassi mere Suits, Coats, Pants and Vests, and a complete line of GENTS FURNISHING GOODS. Boots, Shoes and Hats, all of which we offer at enormously low ju ices at Wholesale and Uf tail. NEW AND CHOICE GOODS Of every description received every week, and sold at prices warranted to prove satisfactoiy to pur chasers. We take great pleasure in showing our Goods to those who will favor us with a call. A. WEILL ,fc CO., K.ihnweiler & Cro's Old Stand, Trade St. NOTICE. We take pleasure in announcing to the Ladies that we will attach to our House early in the Spring, a first class French Millinery Establishment, of which due notice will be given. A. WEILL & CO. Nov 2t, 1SG. "TEie EjOVc Rinl." SONG for the Piano, by Fannie Downing, just received at the new Book Store. e Also, GODEYS LADIES BOOK for February, at the new Book Store. ' Jan 21, 1367. TIDDY & BRO. ftext Door to the Court House. FRE6H GROCERIES FEU. 1st, 1SG7. Just received an elegant article of Molasses, Cheese, C Coffee Sugar, Crushed Sugar, Rio Coffee, Tea, Candles, Soap, Starch, Pepper, Ginger, Spice, Soda, Table Salt, Mustard, Ginger Preserves, Snuff, Tobacco, &c, &c. Also, a good assortment of Dry Goods, Crockery, Hardware and Cutlery, Boots and Shoes, Hats and Caps, Wood and Willow Ware, &c, &c. Store uuder Baumgarten's Photograph Gallery, newly established. JAMES IIAIITY & CO. Charlotte, N. C, Feb 4, iSGJ. Effect of the Bankrupt Law. The opinion, we observe, is advanced that the Bank- nipt LiII by Congress renders null the fctate Stay Laws; if so, it is plain that all large debtors es pecially, who are confident that they cannoi pav, should at once avail themselves of its bene fits". We have urged, time and again, that compro mise alone promised any real relief to hopeless debtors. The Bankrupt law affords a compro mise, to the extent that every creditor will get his pro rata portion of the debtor's property, and while it takes all the debtor has, yet it releases him entirely from all his past debts. Under sucli circumstances a man of energy may hope to enjoy, at some future day, the benefits of lus labor and enterprise, whereas, under the Stay Law, if he is hopelessly in debt, he has no such prospect. Just received at the Corner Drug Store, a large and line assortment of Buist's Genuine Garden Seeds, Consisting of every variety grown in this climate. Warranted Good and Reliable. For .ale, Wholesale and Retail by Feb 4, 1SU7. J. II. McADEN. Plantiisg Potatoes. 20 BARBELS NORTHERN IRISH POTATOES, expected daily, for sale at the Corner Drug Store. Feb 4, 1807. J. H. McADEN. It. M. M I LLK It, late of Lancaster Dist., S. C. W. J. BLACK, Charlotte, N. C. MULSSS & BLACK, CHARLOTTE, N. C, Can be found at the well known Cotton Store of R M. Oates & Co., where they expect to keep constant ly on hand all kinds of Grain, hoavy ricerics & Provisions, at wholesale and retail. Orders from a distance for Grain, will be promptly filled. They will also buy and sell all articles in their line on Commission. Consignments solicited. The best of references given. Feb 11, 1SG7. tf D. O. WOIlTn. N. G. DANIEL. & DANIEL, Shipping- V Commission JJMcrchanls, WILMINGTON, N. C. Dealers in Bagging, Rope, Ties, Lime, Plaster, Cement, Hair, Genuine Peruvian Guano direct from Government Agents. Salt, Hay and all kinds of Coal. Agents lor Baugh's Raw Bone Super Phosphate of Lime. Agents for the Philadelphia Southern Mail Steam ship line. Agents for Goodspced's weekly Steamship line from New York. Agents for Jonas Smith & Co's line of New York sail packets. Feb 18, 18G7 Gm AND ALL NEW GOODS. ISESE8IT & NAXWGIiL Are now opening in the David Parks Store House, on Tryon street, a complete assortment of CONFEC TIONERIES. GROCERIES and NOTIONS, and we invite the public to call and see our stock, it having been purchased by one of the firm, in New York, with great care. Having had considerable experi ence iu business, we feel nssjured that we will be able to give satisfaction to all, and hope, by strict attention to business, to merit a liberal share of public patronage. Our stock consists in part of Rio and Java Coffee, Cheese, Tea, Crushed, Pow dered and Brown Sugar, Molasses, Soda, Pepper, Spice, Soap, Cloves, Cinnamon, Nutmegs, Ginger, Candles, Powder, Shot, Caps, Chewing and Smoking Tobacco, Loribard's Snuff, Matches, Shoe Blacking and Brushes. French and Common Candies, Raisins, Curnmts, Citron, Jellies, Prunes, Ginger Preserves. Flavoring Extracts, Perfumery, Ketchups, Sauces, Sardines, Crackers, Fresh Fruit in cans. Figs, Oranges, Oocoanuts, Almonds, Brazil Nuts, Filberts, Pecan. English Walnuts, Dolls, Marbles, India Rubber Balls, Banjos, Violins; also, Banjo, Violin and Guitar Strings, and many other articles too numerous to mention, all of which are for sale low for cash or bai ter. A. R. NESBIT, Feb II, 1SG7. . D. G. MAXWELL. Just Received at Presscu & Gray's 4.000 Lbs. Bacon Sides, 4 Bbls. Family Leaf Lard, 10 Kegs Family Leaf Lard. The above articles will be sold cheap as the cheapest. Expected in a few days, 500 bushels of Corn and 500 bushels of Oats. Feb IS, 1307. PRESSON & GRAY. GROCERIES. Having purchased the interest of JAS. II. CAR SON, in the late firm of W. BOYD & CO.. I hall continue the Family Grocery Business at the Old Stand in the Springs' Building, one door above Hutehi-cn. Burroughs & Co. Thankful for the very liberal patronage bestowed on the Old Firm, I would solicit a continuance of the same. My motto shall be, Quick Sales and Short Profits, with fair dealings. Old friends as well as new customers will find a general and full assortment of Family Groceries at low prices. Come one, come all, and if yon do not wish to buy, you may find a comfortable seat by a good fire. In addition totfie Family Grocery Business, I buy and sell on Commission, Cotton, Grain, Flour, Tobacco, Cot ton Yarn, Bacon, Fertilizers, &c, to which punctual atteution aud prompt returns are j given. j Orders or Consignments solicited, ily business I will be conducted exclusively for Cash, as profits in i my line of Trade are too small to seil on credit. From a long experience in business as well as v general knowledge of Transportation, I hope to give entire satisfaction and share a liberal patronage. Feb 4, 1SG7. W. BOYD. WILSON, CALLAWAY &. CO , Bankers and Commission Merchants,! Ao. 44 Broad Street, V YORK. R. T. Wilson, B. F. Wilson, J. JJ. Johnston, New I York; Thos. H. Callaway, Cleveland. Teun.; J w. l'. Uume, Atlanta, Georgia. MESSRS J. Y. BRYCB & CO., will make liberal advanced oa Shipments to our House. Pec 3, 18Ct Cm AN ACT TO REGULATE TAXATION BY THE COUNTY COURTS. Section 1. Be it enacted bjr the General As sembly of the State of North Carolina, and it is hereby enacted by the authority of the same, That the taxes laid by the Justices of the Courts of Pleas and Quarter Sessions of the several coun ties of the State, shall hereafter, under existing regulations, bo imposed on all those subjects and persons on which taxes are imposed for State purposes by the General Revenue Act of the State, then in force, and which are collectible and payable into the Public Treasury by the Sheriffs, and the levies by said Courts shall be on all such subjects and persons uniform and in certain proportions to the levies made by the State. Sec. 2. The powers, regulations and penalties authorized and prescribed to enforce thepaj ment of State taxes, shall be extended to include County taxes, and the Sheriffs and other officers shall be subject to like penalties for failure or malfeasance in the discharge of their duties. Sec. 3. In all cases where penalties are im posed on tax payers or officers whose duties per tain to the Revenue, for breach or neglect of duty in regaid to taxes payable to the State, there shall be penalties of like amount, for breach or neglect of duty in regard to taxes -payable to the counties. Sec. 4. In all cases of conflicting claims to moneys collected from any tax payer, the State shall have the priority. Sec. 5. If the County Courts in any of the counties of the State have failed to lery the taxes for county purposes as heretofore required by law, then, and in that case, a Court may be called in conformity to the provisions of the 107th section chapter twenty-two, acts of 1865-X5G, to levy taxes for such purposes. Sec. 6. The Justices of any County who may have heretofore levied, or may hereafter, prior to the promulgation of this Act, levy taxes under the Revenue Act of March 12th, 1 8GG, may at a general or special term of the Court of Pleas and Quarter Sessions of their respective counties impose taxes under the Revenue Act passed at the present session of the General Assem bly. Sec. 7. All laws coming in conflict with this Act are hereby repealed. Sec. 8. This Act shall be in force from the ratification of the Act entitled Revenue by the present General Assembly. Ratified February 27 th, 18G7. m mm DECISIONS OF SUPREME COURT. The Supreme Court of North Carolina, at the late Term ia Raleigh, made the following de cisions : 1. The act suspending the sjtatuto of limita tions did not prevent judgments from becoming dormant. 2. The "year and a day" Bpokcn of, in re ference to executions, runs from the time of is nuifif out the last execution, and not from its return. 3. Persons who gave notes for the hire of slaves for 1865, are liable for the whole year, notwithstanding their emancipation. 4. The ordinance declaring a presumption as to the money in which contracts made during the war are solvable, does not conflict with the Constitution cf the United States. 5. One who took payment in Confederate mo ney during the war is bound thereby. C. A Trustee who, without any occasion, in February, 18G3, received Confederate money, at par, for an old debt, then and Etill good, ren dered himself personally responsible. 7. The operation of the act requiring repre sentatives to be parties within two terms, &c, is suspended by the act suspending the effect of the lapse of. time. 8. The Stay Law of 1861 allowing defen dants twelve months to plead, did not dispense with an ajytcarance at the return term. 9. The Revenue ordinances of the Conven tion, taxing merchants and others in Beaufort, Newbein, &c , for their purchases during the year 18G5, is valid. The fact that the mer chants paid tax to the United States for license to carry on business makes no difference. Ap peal has been taken from this decision to the Supreme Court of the United States. 10. The provision of the Revenue laws of the State, taxing purchasers of liquors made out of the State higher thaa purchasers of liquors made in the State, is constitutional. 11. Persons desiring to contest the validity of taxes on subjects mentioned in Schedule A. of the Revenue act, i. e. those subjects given in to the list-takers, must apply to the County Courts for relief. It is not legal to pay to the Sheriff under protest and then sue the Sheriff. FACY GROCERIES. Pickles, Preserves, Jellies, Mustard, Horse Radish , Powdered Ginger and Cinnamon, Ginger Preserves, Macaroni, Hermetically sealed Meats and Fruits, Salmon, Lobsters, Oysters, Clams, Sardines, Pine Apples, Peaches, Strawberries, Salad Oil, Catsups, Soda Powders, Vinegar, Killikinick Smoking To bacco, Havana Segars. Tobacco and Snuff, Chest nuts, Green and Dried Apples, Raisins, Fishing Hooks and Tackle, Violin and Guitar Slring3. WINES AND BRANDIES. Champaine, Pemartin Sherry, old Newton Ma deira, old Port, Catawba, Rhine. Jas. Hennessee Cognac Brandy, vintage of 1858, Marc Renault double refined rectified Whiskeys, old Bourbon. Rye, Wheat, pure Corn and Monongahela Whiskeys, Holland Gin and -Schiedam Schnapps, Bitters, St. Croix and Jamaica Rum, Cordials and Lemon and other Syrups, London Porter, A. Guiness & Sons' xxx Brown Stout, Dublin, Muir & Sou's sparkling Edinburgh Ale, Glass Bottle's, Flasks and Demijohns of all sizes to the Trade. Old Corn and Rye Whiskey bj the barrel, to the trade at small profit. Visitors and residents in Charlotte purchasing any of the above for medical purposes, can get a pure article by calling on Feb 18, 1867. J. D. PALMER. Wliecl-Wrigjit Shop. The subscriber respectfully informs the public that he has a shop on College street, ia the rear of Mr CrusVs residence, where he 13 prepared to do all kinds of wood work in his line with neatness and dispatch. Particular attenticu paid to Repairing Wagons and Buggies. Feb 11, 18CT. WILLIAM FOSTER, ABSTRACT OP THE REVENUE LAW OF NORTH CAROLINA. Ratified February 26, 18G7. Rules of Taxation. Rule 1. Taxes hereinafter imposed on pur chases, sales, or receipts, earnings, income or profits, Bhall be, unless otherwise directed, on the total amount thereof during the year prece ding the 1st day of April of each year; Pro vided, that purchases, sales, or receipts, earn ings or profits on which taxes were paid for the three months, preceding the 1st day of July, 1SGG, under the Revenue Act, ratified March 12ih, 18GG, shall be exempt. Rule 2. Articles taxed ad valorem shall not be liable to such tax when in the hands of traders and others who list the purchases or sales of said articles. Rule 3. Property and purchases, sales or re ceipts, taxed at a higher rate, shall not be liable to pay any other tax, at a lower rate, but the imposition of a tax for license to carry on any trade or business, shall not relieve the property or stock in trade from the property tax, unless there is likewise a tax on the receipts, purcha ses, earnings or sales of such business or trade Rule 4. When the purchases, receipts, earn ings or sales of any Corporation or Joint Stock Company are taxed, the shares of stock therein owned by individuals shall not be liable to ad valorem tax. Rule 5. Corporations and Joint Stock Com panies, except as hereinafter is excepted, shall be liable to taxation in the same manner as in dividuals, and shall list their property and other taxables, through their .chief officer or agent, and no person shall be required to include, as part of his personal property and investments, any share or portion of the capital stock or pro perty of any company or corporation, which is required to list its capital and property for tax ation in this State. Rule 6. Railroad, Turnpike, Plank Road, Canal and Navigation Companies shall not be required to list their property or capital, but the shares thereof shall be listed by the stockholders thereof a3 part of their investments. Rule 7. The powers and duties in this Act, or in any other act, relating to the collection aud return of State and county Taxes, entrusted to and required of Sheriffs, shall likewiso bo en trusted to and required of "Tax Collectors," when such officers are in any county appointed. Rule 8. Whenever the Sheriff is authorized to collect taxes on unlisted subjects, he is au thorized and directed to administer an oath, to ascertain the true amount of taxes due. Schedule A. Valuation of real estate to be that of 1860 Personal property to be valued at the time of listing. Poll tax fifty cents. Employees to list their laborers in the county where employed. The following subjects shall pay a tax of one-tenth of one per cent., on the. cash value thereof : 1. Real property, with the improvements thereon, including entries of land. 2. AIL wagons and other farming utensils, neat cattle, horses, - mules, asses, jennets, hogs and sheep, made and raised for sale. 3. Household furniture, exceeding 5300 in value. This paragraph includes, besides other furniture, clocks, pictures other than family por traits, and books, over the value of $500. 4. Agricultural products, except family sup plies for one year, in the hands of the producer, after the expiration of twelve months from the time the same were produced. 5. Agricultural products, in possession of a purchaser, who docs not pay tax on such pro ducts as a merchant or trader. Family supplies for one year shall be exempt. 6. Solvent credits, deducting therefrom the liabilities of the tax-payer as principal and as surety, where the principal is insolvent, the term "credits" to include all claims or demands owing to the tax-payer, whether due or not, whether payable in money or other thing, and whether owing by persons within or without the State. Merchants and other traders shall not be bound to list the credits accruing ia the regular course of their business, during the twelve months preceding the 1st day of April of the year of listing. No deduction shall be made on' account of any obligation given to an insurance company, except to the amount of an assessment already made, nor on account of any unpaid subscription-to any institution, society, corporation or company. 7. Investments in public bonds and stocks, and the bonds and stocks, or shares, of such corporations and joint stock companies as do not list their property for taxation as prescribed in Rule 5. This section shall include securities of any State or Government, or municipal cor poration, not exempt by the laws of this State or the United States; also shares of stock in Railroad, Turnpike, Plank Road, Canal and Navigation Companies, whether in or out of the State, as prescribed in Rule 6. 8. Moneys above $100 in value, the term "money" to include coin, bullion, bank notes, and the notes of any State or Government, de signed to circulate as money, also deposits in this State or elsewhere, with individuals or cor porations, payable on demand. Coin and bul lion, 2s well as notes shall be listed at their value in such currency as is commonly paid for taxes. 9. Ships, Barges, Rests and other water craft, or any interest therein, with their tackling, rig ging, and furniture, and all else pertaining to them, if exceeding one thousand dollars in value, whether in the waters of this State at the time of listing or not. 10. Capital invested, used or employed in any trade or business, other than is mentioned spe cially in this class, except where said trade or business is taxed in this Act on the purchases, sales or receipts thereof. 1 1. All shares of Stock in any National Bank, located within this State, whether held or owned by residents or non-residents of this State, shall be listed for taxation and taxed in the County where the Bank is located, one-tenth of one per cent, on the value of said shares, to be listed j and paid by the Cashier, 1 The subjects mentioned in Class 2d 6hall pay a tax or one-half of one per cent, ad valorem: 1. Gold, Bilver, and other watches, if exceed ing $10 in vaiue. 2. Gold and silver ware and plated ware, if exceeamg in value 5o. 3. Jewelry worn by males, including watch chains, seals and keys, il collectively exceedin $25 in value. 4. Pleasure carriages and other vehicles, for the conveyance of persons, and also pleasure norses, it exceeding $o0 in value. 5. Harps, pianos, violips and other musical instruments in use, if exceeding in value $50. 6. The amount.of salaries and fees, if exceed ing $500, Ministers of the Gospel exempted. The subjects and persons mentioned in 3d class shall be taxed as is specially mentioned: 1. On the oett income and profits, if amount ing to $500, and less than three thousand, dol lars, one-half of one per cent.; if amounting to three thousand dollars and upwards, one per cent, lho tax imposed in this section shall be in addition to other taxes in this act imposed, except where laid on gross receipts and divi dends and profits elsewhere taxed. 2. Every person who brings into the State, or buys from a non-resident, his agent or con signee, by sample or otherwise, spirituous or vinous liquors, ale, porter, lager beer, or other malt liquors, for the purpose of sale, ten per cent, on the amount of his purchases during the year preceding the 1st of April of each year; such tax not to be less than thirty cents per gallon. 3. Every person who buys to sell again, spirituous, vinous or malt liquors, from the maker in this State, his agent, factor or con signee, five per cent, on the amount of his pur chases during said year, not to be less than ten cents per gallon : Provided, That whenever the purchaser of liquors mentioned in this or the preceding section agrees to pay the tax due the Uuited States or this State on such liquors, said tax shall be held part of the purchases. Any person in possession of any of the liquors named in this, ox the preceding section, shall be deemed liable to pay the highest of said taxes, unless he proves by the oath of himself and also of a credible witness, or certificate of a Sheriff or list taker, that the said liquors have been duly listed in this State. 4. The tax on Public Ferries, Toll Gates, Toll Bridges, shall be Jn the nctt receipts, if exceeding $500, ten per cent; on Gates across highways ten dollars. " 5. Every merchant, jeweler, grocer, druggist, produce dealer, and every other trader, who, as principal or agent, carries on the business of buying or selling goods, wares or merchandize of whatever name or description, one-tenth Of one per cent, on tho total amount of his pur chases, in or out of the State, for cash or on credit. Commission merchants, factors, produce brokers, and other persons selling for others as factors or agents, shall pay a tax of one-fifth of one per cent, on the gross amount of their sales during the year. Tho tax on purchases or sales, as the case may bo, of articles, the growth or manufacture of this State, if bought in the State, and articles, the growth or manufacture of adjoining States; if brought into this State for sale by tho grower or manufacturer, shall be only one-twentieth of one per cent. Purchases taxed at a different rate from that imposed in this section, shall not bo listed under this section. Merchants and other traders shall list separately their purchases of liquors, ready made clothing and other articles taxed at a higher rate. 6 Dealers in ready-made clothing for males shall pay one-half of one -per cent. On the total amount of purchases during said year. 7. On the gross receipts of hotels, restaurants, and catiog houses, if exceeding $300, the tax shall be one fourth of one per cent. 8. On the gross receipts of gas companies, one-half of one per cent. 9. Every money or exchange, bond or note broker, private banker or agent of a foreign broker or banker, in addition to the ad valorem tax on their capital invested, and the tax on their nctt income, shall pay, if employing a capital of twenty thousand dollars, or more, a license tax of one hundred dollars; if a capital of lees than twenty thousand dollars and not less than ten thousand dollars, fifty dollars; and if a capital of ten thousand dollars or less, a tax of twenty-five dollars, and also ten dollars additional for each county in which they have an agency. 10. Playing cards 25 cents each pack. 11. On each stud horse and jackass a tax equal to one-half the price charged for the season. 12. Riding vehicles manufactured out of the State, pay one per cent. 13. Every Auctioneer, on all goods, wares or merchandize, sold by himself, whether the growth or manufacture of this State or not, shall pay one-half of one per cent, on the gross amount of sales, and if by itinerant traders, or such as are not residents of the State, two per cent on the gross amount of sales. 14. Every dirk, bowie knife, pistol, sword cine, dirk cane and rifle cane, (except arms used for mustering and police duty,) used or worn about the person of any one, one dollar. 1'arents or guardians shall list any of said arms worn or used as aforesaid by their minor children or wards. 15. Persons commonly called "Dead heads," traveling on Railroads or Canals, paying noth ing or less than two cents per mile, shall be taxed one cent for each mile so traveled during the year preceding the 1st day of April; but public officers, officers of Railroad and Canal Companies, and Ministers of the Gospel, shall not be held to list the number of miles traveled on official duty. 16. Collateral tax, one per cent, if relation ia uncle &c, of deceased. If more remote than uncle and aunt, or their issue, then one and a half per cent. Schedule B. The Sheriff shall collect the taxes set forth in this schedule annually, unless otherwise di- J rected, and shall, unless provision ia made to ' the contrary, grant to the tax payer license to carry on his business, or use the articles taxed, until the 1st day of July ensuing. But per sons having already paid tax under the Reve nue Act, ratified March 12, 1866, for license to carry on any business, or use any article for twelve months from July 1st, 1866, shall not pay any further tax under this Act, prior to July 1st, 1867. Retailers of spirituous liquors, who. have paid tax according to law, may retail for twelve months, from, the time of issuing their license without further payment. Sec. 1. Traveling Theatrical Companies for each County, shall pay ten dollars for each ex hibition. When Theatrical exhibitions are by the season of not less than three months, the tax shall be one hundred dollars. Sec. 2. On Concerts and Musical Entertain ments for profit, shall be paid for each county, five dollars. On each Lecture for reward, five dollars. Sec. 3. Oa Menageries, Museums, Wax Works or curiosities of any kind, natural or ar tificial (except paintings and statuary,) on-each days and nights exhibiting, shall be paid ten dollars. Sec. 4. On every exhibition of a circus, for each day or part of a day, twenty dollars for each county, and for each side show to a circus, five dollars Seo. 5. On itinerant companies or persona who exhibit for amusement of the public, other' wiso than is mentioned in the four preceding sections, for each county five dollars. Exhibi tions of the character mentioned in the preced ing sections, in counties whose seats contain lee one thousand inhabitants, shall be taxed only one-half the amount above designated. Exhi bitions given without charge for admission, and also those exclusively for charitable objects, shall be exempt. Sec. 6. On each public exhibition of Spirit rappings, or other device, by whatever name called, which professes to reveal communications from tho spirits of tho living or dead, for profit or otherwise one hundred dollars. Sec. 7. On all gift enterprises, or any. person or establishment offering any article for sale, and proposing to present purchasers with any gift or prize, as an inducement to purchase, within the limits of the State, ten dollars for each day such person or establishment continues in operation. ibis tax shall not be construed to relieve such persons or establishments from any penalties incurred by violation of law. bee. b. Every Insurance Company, incorpo rated by this State, taking new policies, S50. bee. 9. livery Agency of a Bank incorpora ted out of the State, $250. Sec 10 The tax on public billiard tables shall be $50 each, on private -billiard tables $10 eaoh. When said tables may be used for four months or less, one-half of the above rates shall only be payable. bee. 11. To keep a ten pin alley, or alley of like kind, or bowling saloon, or bagatelle table. or any other table, stand or place, for any other game or play, with or without a name, unless such alley, stand, place, or game, is kept for amusement or exercise alone, and not prohibit ed by law, there shall be a license tax of $25. hen tho same may be used for four months. or less, ono half of the above rates shall only be paid. Sec. 12. Any person whose occupation is to keep horses or vehicles to let or to carry persons or things for reward, shall pay a tax of five dol lars, and, in addition, fifty cents for each stall. Sec. 13. Every licensed retailer of spirituous liquors, wines or cordials, fifty dollars for one year. Every retailer of malt liquors only shall pay twenty dollars. The taxes in this section shall be in addition to the tax imposed on pur chases of liquors in Schedule A. Sec. 14. Any person using a distillery for spirituous liquors, distilled for his own use or for sale, or for others, shall pay, if from grain, twenty-five cents per gallon. . License from county Court or, out of Term time, the special Court, required. Sec. 15. Every itinerant dentist, &e.t ten dol lars for each county In which be carries on hbi business. Sec. 16 Non resident horse drovers one per cent on sales. Sec. 17. Stud horses, &c , of non residents $10. Sec. 18. Peddlers $20. Order from 3 Jus ticcs out of term time, sufficient. Not necessary, to provo applicant is a citizen of U. S. Sec. 19. Lightning rod men $5 each county. Sec. 20. Every itinerant who sells spirituous liquors, wines or cordials, not the product of his own farm, in quantities equal to one quart and less than one barrel, shall pay twenty-five dollars for every county. Sec. 21. Gypsies $50. Persons selling by sample same tax as regular dealers. Schedule C. The taxes embraced in schedule C. shall be. listed and paid as is specially therein directed. Express Companies shall pay four percent, on gross receipts. Telegraph Companies shall pay two per cent, on gross receipts. Foreign Insurance Companies shall pay two per cent, on gross receipts. Banks shall pay three per cent on dividends. Seals of the Stato shall pay $1; Treasurer' Department 50 cents; Supreme Court 50 cents; Notary Public, &o , 25 cents; Superior and County Court seals exempt, also those on com mission of Justices of the Peace, &o. On each marriage license, mortgage deed, marriage contract, and deed io trust to secure creditors, there shall be a tax of one dollar. On every other deed conveying or contracting to convey title to real estate, and on all other in struments admitted to registration, where the consideration exceeds $3000 and is less thaa $10,000, 50 cents, and 25 cents in addition for every additional $1,000. Certain Corporation Charters, granted by tte General Assembly, shall pay twenty-fire dollars. Exemptions. Exemptions, as heretofore, and also $250 of property to those permanently disabled, and also widosrj.