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The western Democrat. (Charlotte, N.C.) 1852-1870, March 19, 1867, Image 1

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O 37’ IT* I O US ON 'lllF. SOUTH SIDE 01- TJIADK STREET •CHARACTER IS AS IMPORTANT TO STATES AS IT IS TO INDIVIDUALS, AND THE GLORY OF THE ONE IS THE COMMON PROPERTY OP THE OTHER $3 Per Annum ADVANCE WM. J. Y ITES, Eoitob and Propueitor. CHARLOTTE, N. C., TUESDAY, MARCH 19, 1867. ^ FIFTEENTH rOLDME—N D ■ B E R 7S1 WJJSTEBirBSilOCIiAT (g)Pttblislied every Tuesday,Q) IJV w ihhi A yi J. y AT ]: s, EDIl'Olt AMj IMKjI’KI ETOK . I’KIl AN.NTM, in adviuicc. S 2 for six months. Ip^“ Tran-iont n'lvcrti.-i-i;iciit> mu.'t bo [i:iid for in tilvnncc. Obilimry nolitcs ;ue cli;iigftl advi-iLis- riitc-!. Advcill'CTtirMifs nrit mnrkcd on thf mann^•f■rijit f jr :i .-piM'ilic tiiiK', will be inserted ’.iiitil I'urtjid, :ind C li :i rd rii'irord i ii'/ly. $1 per '•|ii.ire ol' 10 lines or k“'> will be cliiirired for iMi i i.'i-'(‘rtii)ii, the adviTti.-eiiient is in serted 2 iiionths! or more. SlECIiLKNfcl'UG Fi:)liu: t()LLE.r, AT cnASii.oT'fl'i:, !V. i i:i;v. A. (;. ^TACV, M., I’r(-idi;t, j As.-istod liv ;u;i:o:ii;il i - lii'l I !j in :ill tlie De- ' pa: ; The b'.i; i.i ;n. 1 all.i' X. (’ '■ Mili'.'.ry 1 l..> ,i i in ( "ni t'-. l.ii:] i-'ci'Ui'i’d i'lr a liTiii III' i-a ■ tur lie- p'if 'I'l (■( a : J-'e'aial- II.r !:. 1 i U. 1 iiy ll U ill hr > j. r i;cd t iicli J a !i u;i ry 'J .M ij, 1 ■■ ■■ i. 'I'lic (ii I .Sri,II..i y.n- '.■. ill 1 f ii !'( :rul:'.r (hna- liuij. li uili euiiijiii. e Diic .'^c.-.-inii oi 'luenty- six ui ukj. 'I’lii' ---iDi!, f'T .'chDla-til- Ni'ar, will be ilivided into ! v.'u Ti-Mil' ol Thiilein \'.Cik5, (aili. ji.r 7’, J. I'll’:',- in in I iir/n! CU iTrii ■-,/ 1 -_/■ tin' i'ni!, d : \ ll'iai d n il n 1: jlit | 'I'liiliiin — I'ol i'• I lipn 1-1 liH ut, 1 I’l 5U | Tiiiliwu—I’liliiary i Ji-pai ! iiir n I, Jll 00 ti; 1I'l' ; : , Mii-i'- on I’i itio i;i- (, :',\i Lc~-oii,= , no | J.alin, (JiiM'li, I':■rinii, (-Ic., eaeh, i;i) ‘ I’a i lit i ri;.', Itiawinu;, I'hii Ijio! di-ry. cl.-., at lair ratrs. j I’lipilrf will riiini-h .'hvfis, ]ii!lo'.v iafe., Uiwels, | talili'-najds ins, an ! t o:in 1 i rpa nc. The s t a nil a I'll ol .'■'i Lola; .'hi ji v. ill Le l.i^h, and the iii-tr'ic’ioii ilii'r'iii/!'. 'I'he bnildin^i i- i li;;ili!y .'iti’. iti d willi more llian twenty acics ol i aHaihi d, th'- [in-niisiS beinjr dll i^li I I’ll 1 ly ado.’iic.l uilii iri:i\e o.ihs. Aniiile in'-ans III’ e.\rl(;i;'e .and I i"ii a I am \iiil !.■ thil.' al- fordvu. For ('irc’.; avpl'. lo A. C. T.\CY. !).■(• IT. l.^i;0 ( i,.irlL.Ue, N. C z. 1!. \ANi;;. uuwu. VANCE 6c DOWD, ATTO i:\EVS AT J.AW, Charlotte, N C , Ilavin;^ a■■■'O'-ia te.l i liMn't 1 \ i ti>;_'elher. ;irc in the rninl ol’ M fc-klen’o'i ri”'. I redi 11, ('a' a u l.a. ] l ivid'.'11, ll'iwaii. ('aliari n.-s and I'liion, and in the I'edeial and .Siipicmi- (..'oiiils. I’laim- collccud aiiy where in the .State. A|.ril -J. ' If *2?'- JOHN \()(ii;i., p II (' T 1 (' .V I. T 1 r, (t i;, Re-poet I'll 11_\ inl’orni.' the eitizrn.' o!’(' ha riot !e ;i t; d .«urroiindineonntry. that he i-; ;’re|iaii-d to mann- faetIIre I'eii111‘nirnelo: Ilin; in the lale.-t \ ie at ,'liort iioiii e. His be.-t exertion.^ wil! be j^ivcn to r’-!ider ,'.i! i-laet ion t.i ihosi- w ho patroni/.e him. .S|ii>;i oppo-;:!'- Ki'rr'?• !lo11 1, 11 OXt doorlo iJiown SC Stilt'' .-tore. .1 anna r v 1 . I ''ei. Ekfect of 'jiii-; l>.\Nh'ut;i‘T Law.—Tlie fij'iiiioii, we ol-serve, i> ai.h;uiceJ that the I>ank- ) ni].t l.i!l liv ('oii^r >s rernlers ntill the State Stay j J,:iws; if PCI, it ir^ jdaiii tli.'it all large dcLtors es- ; neciallv, who arc cnnfi'Jent that they cannot i •' % * ]>;iy, ^hunlil at oiico avaij thciii.selvcs of its Loiie- fits i Wo have tirgcl, limf“ ami again, that compro- 111 i-e alone |irrimisel anv real relief to hopeless •lebtors. 'Jlio ]Jaiikriijit law all’or'ls u comjiro- Tiiise, to the extent that every cicoitor will got hi.> /irfj ruta jiortion of the dehtor’s i>roperty, and ^ while it take.s all the dclilcr has, yet it re! him entirely from all his pa>tdebts. UndersticU liroiims'taiices a man of enen^y may hope to , eiiji'V, at some future day, the beiu lit.s of his J labor and eiitei pri?,c, whereas, under the Stay; Law, if he i.-> hopele.^-.-^ly in debt, he has no such pro'pfct. .lu't received at the Corner Drii^ fcitoro. ti large j aiid line ii.'.-^oi t ni( nt o! | Buist’s Gcuuine Garden Seeds, Cont^i.'tin;r oi’ev-. ry v:',!iety ;_'rov.-ii in thi-; climate. I ]Viirrihh il fldhd and Ri.liable. For .’lie, W'holciale rmd ilotail bv ]'. 1. 4, ],-:C7. *J. II. MrAI'KN'. Plasifiis^ 20 p,.\i;i:i;i,s N»UTiii:!iN' iiii.sii i'dtatoks, e.xpi cted dailv, for s.'ile at the Corner Drii'r .'^fore. Feb 4, IS'.T. J. II. ilcADKX. I!. M. Mii.Lt:i:, Lite o!'Lanea-t( r I'isf.. S. C. jZ3 Ci:^ "'€7" 1£I3 J3. A\'r t.ihi‘ 11.:nct hod of int'ot n;i n_' o!i r li imd' and the piililii-, that we have movi d to the hir^'e .'\nd eoniuiodioii' .Store Iv lom lorn.erly (leeiip.ied I'.y K 11 \V FIF K !>i;i)., wh: ;e we wi'.! eontinne to ta:r\ on I ln‘ ( .\!erean;IK‘ !!;:.'!;>(■.-? in all it.' V.iiioi;,-; li’anrhe;, and w o'll 1 ri-1-ei.i t’lilly e.ill alti-ti- 1 ;on I o o in' va ri. ty and >! \ h.' of (I o'd,-, n n > n r pa '■?( d tiv any othi-r IFni'i' in the, whii.h we ofl’er at exei-ediiiLrly b'W )iiie'-s. CrvOAKo ! CI.OAK3 ! ! I'li-m h l-la. k .'i;;d e(don d Cloth .Shci|'K’.', na-'iiiCf find Ciniilai-, So-'jni.' .liid ll.i.-ipit s. RICH DRESS GOODS. We have now in .'tore ene o( llie lar;,re.'t .^toeks dl’ lii.e l>ir-' (Jo,id.- e\ IT d in 'harlo!te. Our .''to, k i-on'i.'t- i:i p.i:t of all Wool !> l.aine.-. I'.'m- pii‘.'> t'l,.i h,', I’, ,p I; n >, I‘op! i nrt 11 H, AI ;ia'.u :i.'. I,n.'- Iri'S. I ,'.;i-t hi-r wi’h a i'-n''i;;l a.'.'orlment o!' all the low pnerd l),:ne.'i ies, Ih l.aines, l’rint.-=, .V e , fcc. GLOVES AND HOSIERY. T’.est K;d\r, in all i.doi', i.a'Iii-s' fleiai-d lined .Siii-v. Fi Ic, llulir a.n.i Woolvn (.';.i\e,= . Merino (;lo\,'S. .''•ijiiM ior I!a^Ii.'ii IF'-ii'iy lor Faiiie.'' and Missi's'. all ol' which are e4n.1l to any ever ull’ered in thi^ eitv. WHITE GOODS l)f eviM-y ib'.'c: i pt ion 'I'alilc Cloth' and Table Liii- isen, Toui l.'i Towi lin;.:, Kna|ikin.', iVc., A;c. CLOTHIKG W. J. liT.ArK, (,’harlotIe, N. C. S Sj j CllAKLOTTi:, x\. C , I ('an be round at the widl known (’otton Store of R •\l. (I.lie? iV Co , uheie tiny e.\pcci to keep constant ly on haiid all l;ind (d Ciz’siiii, iK'itvy «&. ProviMioii^i. at whide.-ale an 1 retail. Orders from a. dittaacelor (irain, will bf- promptly lilled. 'i’hey will .li'O bny and sell all articles in their line on Cotiii.'ii'.'ion. (.'.intigiiim iits iolieited. The Lest of rcfercnccs iriven. Feb 11, (.'ll'everv .ir.'i Fu" k .and .‘“'.’.e!^ C,,ats. Ta.'si- iiii-re .Sail?, t'o.i.’.', j’.-i.;,- .i;, i \ l-si.', an.l a ci.implele line of GENTS’ FURNISHING GOODS. Hoot.', .''hor.' a!''! Hat', ail (■:' wl:i. h e olVcr lit ' a..; \ • .v ; 1. i-.' .* 1 \V !.o! 'H !, t; d Fi t a: I. NLW AND CI-IOICB GOODS \’:',ViTy ,1.- : Ii.i n M .'I-1 Vi 1 cvc:;. wiek.anl soli at pl'j.',-' \> .1 II;; n!.'] lopjoNc i: 1 r! o'y tojmr- rli.i-. :s. t.'.l.,- p^■.■.^n^e ’n .'Iio'-vin^ our tiuods to t'.i,, o wlio w .i'i !.i\i r [.'■ a c.ill. A WiHI.F .V CO . K .hnwt i’.rf \ Fro’.' oM ;.-’;i:ul, Ti;i'ie .''t. NOTICE. W e t.ike'iM ■ 1 n a na.iaiu-; n .r to tl'.e Ladie.= that we w 1:; : t .1’ n ; .1 o-,: 11, v ,1;; 1 •, ilic S pi i a lirst ela.'? 1 1 ene'; ..ia.iyl, ’ ib'; !.inent, ot w!iich iiuo noti.e will I,., givvii. A. WFIFF i CO. N\>V -'s 1 ‘*TS»i‘ Biove SON(’. for the I’iano, by F.inuie l'..\\ reei-ivi-d at the new ;!,>ok Stovi'. Al'O, (1 o 1 M‘.\ .s Fm' l'cbt^,irv at e new i!ook -Store. Tiiu>v i;i:o. the Jan 21, K'T. Door io the Court House. FRE5H GKOCERiES-FEI). 1st, Just received an t l Lr uit art\lo f N'.>! .-ses, Clucse, C Coil’ee S;i- r. Ciu-I.i’l Sii__.i:-, Fio C.^;l' e, 'i'ea. Candles, Soap. Stareh. I’eppir. Sj.ii-e, Sod.i, Table Salt, .^hi;^t.lrd, iJinger l’n.;ei Vl-s, Si.i.H', Tuliacco, io . iVc. Also, a ^Mnid a.'SorlniPiit of I-:y Hoods, Crockery. H.inlware and Cutlery, lioots .■'iid .''hues, ilats and C.ipSj Wood atiil Willow Warp, ic., ^vc. .Store uii b-r Ibnim^Mrten'a I’hutojrajih Gallery, Hew 1V establiihed. JAMK.S IIAKTV i CO. Ch.irlotte, N. C.; Feb 4, 1:07. I), r,. WOIITII. N. C. DANIEL. Sltipping' »V Commis&ion Jflcrchanls, W1L3]L\UT0X, N. C. Dealers iti I!.iL:;^in;r, Uopo, Ties, Lime, Piiistcr, Cement, Hair, (Jeniiitic Peruvian Guauo direct from (io\ I i nment .VL'ents. Salt, Hay atol all kind.s of Coal. A;_'ent.s lor Ilaugh's JFiw Hone Super Phosphate of Lime. Ajjient? for the Philadelj'hia Southern Jtail Stearu- shij) line. A^reiits Coodspeed's weekly Ste.iinship line I’n.'in New York. A;;enls for Jotirts Sinith i Co's lino of New York .= ail pa(d\i.ts. [I''eb 18, l8G“—Cm AND ALL NEW GOODS. & .laAXWELlTi ■Vre ]iuw oponinf^ in tli(> David Parks Store House, on Tryoii .ctrecf, a complete a.= so) tnu iit of CON FKC- T! t.N !■; |{! F.S. (i IK iCI'^ ii 1 K.S and NOTIONS, and we in\ it(• the ]i!i'die Io call and see onr stock, it haviii" been pniehas(.-d by one of the firm, in New 'York, witli }.'reat cate. Having’ had considerable experi- I nee in biisinc-ss, we feed usiured that w e will be alile to pive s 11 isfaci i 1 n lo all, and hope, by strict att-;it ion to bn.'iness, to merit a liberal share of p'iblie patronage. Our stock consists in part of Fio and Java C’oll'ee, Cheese, Tea, Crushed, Pow dered aii'i ISrow n Stig^r, Molasses, Soda, Popper, .'^piee. Soap, Cloves, Cinnamon, Nutmegs, Ginger, Candles. Powder. Shot, Caps. Chewing and Smoking Tohaei0, Foriiard's Siiu!!’, Matches, Shoe IJlacking and I’lni.'hi s. Frecch and Coeliehom Candies, F.ii'ins, Curran's, Citio!i, J(dlies, Prunes, (Jinger i’le.'eives. FI i\oring Fxtraets, Perfumery, Ketchups, .■^aii -es. Sar'liiies, Ciaekers, Fresh Fruit in cans, l-'i;.'s, Oran;:es, Cocoanuis. Almotids, IJrazil Nuts, Filberts, Fecaii. Fngli.-h Wain',its, Dolls, Marbles, Inlia Knl.brr Falls, Fanjos, Violins; also, IJanjo, \'iolin and Cuilar Siriigs. ;ind many ot her art icles loo nniiierous to mention, all of which ai'c for sale low lor c.ish or baiter. A. R. NESBIT, Feb 1;, im;t. d. g. maxwkfl. Just Ueccived at Prcsscii & Gray’s 4.000 Lbs. Ibicon ^ides, 4 Fills F.niiily Leaf [..ard, lo Kegs F.imiiy Li'.if Lard. The above -articles will be sold chcap as the cheapest. i Kxpeeted in a few Jajs, 500 buslula of Corn and I .'I'lO bushel' ol' Oats. I Feb 1,-. 1>.;T. PRFSSOX k GRAY. j GROCERIES. I Haviriir ]urch.;.'id the interes! of JAS. IF CAR- ' SON, in the lute lirm of W. FOVD k CO., I shall conliniu' tl',0 Faiiiiiy Groccry nusiucs.s :;l the (>ol Siatol in the Spring,'’ Cuilding, one door .lb '\e iliMi hi I'll. FnrroiiLilis \ Co. Thank:’;.1 !’or the very liberal p.Htronage liestowed on the tild l :im, 1 would solieit a continuance of tl,e s.i'i.e. My I'lono .shall be, Q liek Sales and Siiort Fioiits. wilh fair dtaliiiLS. Old frien Is as well as new customer.? will find a genet;'.! iU'.'i f.ill assortment of Family Groceries at low Jiriees. Come one. come all, and if yon do not wish to buy, yo'i may tin i eeniforlab'le seat by a good lire. In aii'lition to the Faniily Grocery Business, I buy and s(dl on C'.>mmission, Cotton, Grain, Flour, Tobacco. Cot ton Yarn. Bacon, Fertilizers, &:c., to which punctual attention and prompt returns are triven. I'ldcrsor Con>ijrnnicnts solieited. My business will be cot.dueled c.vcltisively for Cash, as |>ndits in my lii.r of Tra.le are loo small to sell 011 credit. F.-oni a lot;;.'- exjierionce in business as well as ST'^'nera! know ledge of Tratisportalion, I hope to give ‘iiiire s.;;i.‘;',;i t;(.;, lui'J sLarc a liberal patroiinge. F.b !. W. i;oVD. WILSON. CALLAWAY 6c CO , Bankers and Commission Merchants, 44 IliDiiil iStiei-t, H i Olih.. II. T. \\ iLs.iN. i?. F. WiL.-o\, J. M Jon.NSTO.N, New \ork; Tiios 11. Call.wvav, Cleveland. Tenn.; U . P. tiii.MK, Atlanta, Georgia. , MK.'SnS J. Y. BRYCE & CO., will make liberal aav.incc3 ou Shipineius to our House. I pec o, IbOG Om AN ACT TO REGULATE TAXATION BY THE COUNTY COURTS. Skctiox 1. Be it enacted by the (ieneral As sembly of the State of North Carolina, and it is hereby enacted by the atithority of the same, I'hat 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 impo.sed 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 wliich are collectible and payable into the Public Treasury by the Sheritl's, ana the levies by said Courts shall bo on all such subjects and persons uniform and in certain proportions to the levies made by the State. Sf;c.2, The powers, regulations and penalties authorized and prescribed to enforce thejiayment of State taxes, shall he extended to include County taxes, and the Sherifls and other officers shall be subject to like penalties for failure or malfeasance in the discharge of their duties. Skc. 3. In all cases where penalties are im posed on tax pavers or oflicers whose iluties per- t.iiii to the lievenue, for breach or neglect of duty in regatd to taxes payable to the State, there shall be penalties of like amount, for breach or neglect of dutv in regard to taxes payable lo the coiinties. Sec. 4. In all cases of conflicting claiins to moneys collected from any tax payer, the State shall have the jiriority. Si:c. 5. If the County Courts in any of the counties of the State have failed to lery the taxes for countv purposes as lieretofore rei]tiired by law, then, and in that case, a Court may lie called in conformity to the provisions of tlie 107th section chapter twenty-two, acts of 18G5-’CG, to levy taxes for such purposes. Six’. 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, 18GG, may at a general or speoia! term of the Court of l*leas and (Quarter Sessions of their respective counties impose taxes under the Revenue Act ])assod at the present session of the General Assem- bly. Sec. 7. All law.s coming in conflict with this Act are hereby repealed. Sec. 8. This Act shall be in force from the ratification of the Act entitled Revenuo by the present General A.ssenibly. Ratified February 27th, 18G7. DECISIONS OF SUPREME COURT. The Supreme Court of North Carolina, at the late Term ia Ralcigb, luadc the following de- ci&ious : 1. The act enspending the statute of limita tions did not prevent judgments from becoming dormant. 2. The ‘^year and a day” spoken of, in re ference to executions, runs from the time of ir- i-uhnj out the last execution, and not from its rclrirn. o. Persons who gave notes for the hire of slaves for 18(55, are liable for the whole jcar, 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 of the United States. 5. Oue who took payment in Confederate mo ney during the war is bound thereby. G. A Trustee who, without any occasion, in February, 1803, received Confederate money, at par, for an old debt, then and Etili good, ren dered himself personally responsible. 7. The operation of the act reqairing repre sentatives to be panics within two terms, te., is suspended by the act suspending the effccl of the lapse of time. 8. Tlie Slay Law oflSGl, allowing defen dants twelve months to plead, did not dispense with an (ipjicdiaiicc at the return term. 9. The Revenue ordinances of the Conven tion, trixing merchants and others io JJeaufort, Newbein, iV;c , for their purchases during the year 16Go, 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 Stale higher ihau purchasers of liquors made in the State, is constitutional. 11. Persons desiring to contcst the validity of taxes on subjects mentioned in Schedule A of the Revenue act, i. e. those subjects given in to the liet-takcrs, must apply to the County (’ourts for relief. It is not legal to pay to the Sheriff under protest and then sue the Sheriflf. IM.\CY «I5«CS:klC§. Pickles. Preserves, Jfliies, Mustard, Horse Radish, Powdered (linger and Cinii.imoii. Gidper Prt'serves, Macaroni, Hermetically se;i!ed .Meats and Fruits, Salmon, Lobsters, Oysters, Clams, Sardines, Pine Apples, Pcaches, Strawberries. Salad t)il. Catsups, Soda Powders, Vinegar, Killikinick Smoking To- bacco, Havana Scgars, Tobacco and Sn'ilf, Chest nuts, Cireen an i Dried Apples, Rai.'iiis. Fishing i Hooks an.l Tackle, Violin and Giiil;ir .Snings. j WINES AND BRANDIES. | Chami>aine, Pemartin Sherry, old Newton Ma- 1 dcira, old Port, Catawba, Phine. J;is. Ilcnnessoe Cognac iirandy, vintage of M.trc Renault double refined rectified Whiskeys, old Hourbon. Rye, Wheat, pure Corn anil Monongaliela Whiskeys, ! Holland Gin and Schiedani Selinapps, Ritters, Jit. i Croix anti Jamaica Kuni. ('ordials Lemon and I Other Syrujis, London Porter, A. GuinosS k. Sonif’ j ■\xs Urown Stout, Duldin, .Muir i Son's .sparkling Ldinbtirgh Ale, Gla.'S HottleJ,Flasks and Demijohns , of ail sizes to the Trade. ' t)ld Corn and I'ye Whiskey b> the barrel, to the trade at small proiit. Visitors and residents in Charlotte purchasing anv of the above for medical purposes, can get a pure article hv calling OQ Feb 18, 1807. J. D. PALMKR^ Wliecl-Wrislit Shop. The subscriber respectfully informs ihe public that he has a shop on Coilesre street, ia the rear of .Mr's residence, where he is prepared to do all kinds of wood work in Lis line with neatneis and dispatch. Particular attenticn paid to Repairing Wagons and Bug;ies. I Peb 11, 18CI. william FOSTLR ABSTRACT OP THE REVENUE LAW OF NORTH CAROLINA. Ratijicd Fchruart/ 20, 1807. Rules of Taxation. Rule 1. Taxes hereinafter imposed on pur chases, sales, or receipts, earnings, income or profits, shall be, unless otherwise directed, on the total amount thereof during the year prece ding the The subjects mentioned in Class 2d shall pay a tax of one-half of one per cent, ad valorem: 1. Gold, silver, and other watches, if exceed ing §10 in value. 2. Gold aod silver ware and plated ware, if exceeding in value S25. 3. Jewelry worn by males, including watch chains, seals and keys, if collectively exceeding ?25 in value. 4. Pleasure carriages and other vehicles, for 1st day of April of each year; iVo- vidcd, that purchases, sales, or receipts, earn- ; conveyance of persons, and also pleasure ings or profits on which taxes were paid for the i torses, if exceeding 550 in value. 5. (larps, pianos, violin's and other musical instruniciits in use, if exceeding in value 550. 6. The amount of salaries and fees, if exceed ing S500, Ministers of the Gospel exempted. be liable to such tax when in the hands of j The subjects and persons mentioned in 3d traders and others who list the purchases or : class shall be taxed as is specially mentioned: three months, preceding the 1st day of July, ISGG, under the Revenue Act, ratified March 12ih, IbGG, shall be exempt. Rule 2. Articles taxed ad valorem shall not 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 thu 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 fax on tlie receipts, purcha ses, earnin>s or sales of such or trade. Rule 4. When the purchases, receipts, earn ings or sales of any Corporation or Joint Stock Company arc taxed, the shares of stock therein owned by individuals shall not be liable to ad calnrcm 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 G. 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 as part of their investments. Rule 7. The powers and duties in this Act, or in any other act, relating to the collection and return of State and county Taxes, entrusted to and required of Sheriffs, shall likewise 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 tho true amount of taxes due. Schedule A. Valuation of real estate to be that of 18G0 — Personal property to be valued at the time of listing. Poll tax fifty ccnts. Employees to list their laborers in tho county where employed. Tho following subjects shall pay a tax of onc-tenfh of one per cent., on the cash value thereof: 1. Real property, with tho improvements thereon, including entries of land. 2. All wagons and other farming utensil.^, neat cattle, horse.s, 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 earns 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 cUims or demands owing to the tax payer, whether due or not, whether payable in money or other things, 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 preccribed io Rule 5. This section shall include securities of any State or Government, or municipal cor poration, not exempt by the laws of this Slate 1. On the nett income and profits, if amount ing to 5500, and less than three thousand dol lars, ooe-half of one per cent.j if amounting to three thousand dollars and upwards, one per cent. Tho tax imposed in this Rcction 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 during the year preceding tho 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 doe the United States or this State on such liquors, said tax shall be held part of the purchases. Any person in posse.-sion of any of tho liquors named in this, or the preceding scetion, shall be deemed liable to pay the highest of said taxes, unless he proves by the oath of himself and also of a credible nitnes^, or certificate of a Sheriflf or list taker, that the said liquors have been duly listed in this State. 4. The tax on Public Ferries, Toll Gates, Toil IJridgos, shall be On the nett receipts, if exceeding 5500, ten per cent; on Gates across highways ton dollars. 5. Every merchant, jeweler, grocer, druggist, produce dealer, and every other trader, who, as principal or agent, carries on the bu'iness of buying or selling good,=, wares or merchandize of whatever name or description, one-tenth of one per cent, on tho total amount ot iiis pur chases, in or out of tho State, for cash or on crcdit. 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 article?, 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 ccut. Purchases taxed at a difTcrent 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. G Dealers in ready-made clothing for males rhall 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 eating houses, if exceeding 8300, 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 lo the ad valorem tax on theircapital invested,and the tax on their nett income, shall pay, if employing a capital of twenty thousand dollars, or more, a liccnso tix of one hundred dollars; if a capital of less 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. Playintr card.i 25 cents each pack. 11. On each stud horse and jackoss a lax equal to one-half tho 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 I u or the United States; also shares of stock in ; mcrchandizc,sold by himself, whether the growth PiailroaJ, Tarnpito, l^lank Road, Canal and ' or manufacfure of this State or not, shall pay Navigation Companies, whether in or out of the ' one-half of^ one per cent on the gross amount of State, as prescribed in Rule G. ! sales, and if by itinerant traders, or such as are 8. Moneys above 5100 in value, the term j not residents of the State, two per cent on the money” to include coin, bullion, bank notes, ; gross amount of sales, and Ihe notes of any State or Government, de- j 14. Every dirk, bowie knife, pistol, sword .‘^igned to circulatc as money, also deposits in cine, dirk cane and rifle cane, (except arms used this State or elsewhere, with individuals or cor- ^ for mustering and police duty,) used or worn porations, payable on demand, ('oin and bul- ' about the person of any one, one dollar, linn, as well as notes shall be listed at their | Parents or guardians shall list any of said value in such currency as is commonly paid for arms worn or u.sed as aforesaid by their minor taxes. [ children or wards. 0. Ships, IJarges, Roats and other water craft, i jg I’ers.ons commonly called “Dead heads,” or any ititcrcst therein, wilh their tackling, rig- ^ traveling on Ilailroada or Canals, paying noth- ginp, and furniture, and all else pertainiop to jpg or less than two cents per mile, shall be them, if exceeding one thousand dollars in value, taxed one cent for cach mile so traveled during whether in the waters of this State at the time ^ (he preceding the 1st day of April; but of listinjr or not. _ public officers, officers of Railroad and Canal 10 Capital invested, used or employed in any (^’ompanies, and Ministers of the Gofipel, ehali trade or business, other than is mentioned spe- jjg held to list the Dumber of miles traveled cially in this, except where eaid trade or qj, official duty. business is taxed in this Act on the purchases, . ^ent. if relation is sales or receipts the^of. _ i t> u ' tincle &c , of deceased. If more remote than 11. All shares of ^ tock in any * ationa an , and aunt, or their iisae, then one and a located within this State, whether heUi or owned jjajf pg, by residents or non-residents of this State, shall be listed for taxation and taxed in the County ^.CHEDULE 15. where the Rank is located, one-tenth of one per The Sheriff shall collect the taxes set forth cent, on the value of said shares, to be listed in this schedule annually, unless otherwise di- and paid by the Cashier. i rected, and shall, unless provuion la made to the contrary, grant to the tax payer liceose to carry on hia 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 liceofe to carry on any business, or use any artiole for twelve months from July l«t, 1866, shall not pay any further tax under this Act, prior to July 1st, 18G7. Retailers of spiritaoos liqoors, who.have paid tax according to law, may retail for twelve months from the time of iasaiog 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 bj^ the season of not less than three months, tho tax shall be one hundred dollars. Sec. 2. On Concerts and Musical Entertain- meots for profit, shall be paid for cach oounty, five dollars. On cach Lecture for reward, five dollars. Sec. 3. On Menageries, MuBeuma, Wax AVorks 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 aciroBfl, five dollars.* Sec. 5. On itinerant companies or personi who exhibit for amusement of the public, other wise than is mentioned in the four preceding sections, for cach county five dollars. Exhibi tions of the character mentioned in the preced ing sections, in countics whose seats contain leM one thousand inhabitants, shall be taxed only onc-half the amount above designated. Exhi bitions given without charge for admission, and also those exclusively for charitable objects, shall be exempt. Sec. G. On cach public exhibition of Spirit rappings, or other device, by whatever name called, which profe.sses to reveal communications from the 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 fur cach day such person or establishment continues in operation. This tax shall not be construed to relieve such persons or establishments from any penalties incurred by violation of law. Sec 8. Every Insurance Company, incorpo rated by thi& State, taking new policies, 950. Sec. 9. Every Agency of a Bank inoorporft> ted out of the State, 5250. Sec 10 The tax on public billiard tables shall be 550 each, on private billiard tables 910 each. When said tables may be ased for fonr montiM or less, one-half of tho above rates shall onlj be payable. Sec. 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, fox,any other game or play, with or without a name, aolesf such alley, stand, place, or game, is kept for amusement or oxcrci.'^e alone, and not prohibit ed by law, there shall be a license tax of 925. When tho same may be used for four months, or less, one half of the above rates shall only ba paid. Sec 12. Any person whose occupation is to keep horrics or vehicles to let or to carry persons or things for reward, shall pay a tax of five dol* lars, and, in addition, fifty ccnts for each stall. Sec. 13. Every licensed retailer of sptrituooi liquors, wines or cordials, fifty dollars for one year. Every retailer of malt liquors only shall pay twenty dollars. The taxes in this aectioD eliall be in addition lo the tax imposed on pur chases of liquor.^ in Schedule A. Sec. 14 Any person using a distiller/ for spirituous Ii(|unrs, 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, &o., ten dol lars for cach county in which be carries on hia business. Sec. IG Non resident horse drovers one per ccnt on sales. Sec. 17. Stud horses, &c , of non residents 910. Sec. 18 Peddlers 520. Order from 3 Jus tices out of term time, sufficient. Not necessary to prove applicant is a cilizon of U. S. Sec 10. Lightning rod men 9-3 each ooaotj. See. 20. Every itinerant who sells spirituoos liquors, wines or cordials, not the product of his own farm, in quantities equal to one qaart aod less than one barrel, shall pay twenty-five dollan for every county. Sec 21. Gypsies 550. Persons selling by sample same tax as regular dealers. Schedule C. The taxes cubraced in schedule C. shall be listed and paid as is specially therein directed. Express Companies shall pay four per cent, on gross receipts. Telegraph Companies shall pay (wo per cent, on gross receipts. Foreign Insurance Companies shall paj two per cent, on grow receipts. Ranks shall pay three per cent on dividends. Seals of the State shall pay 91; Treaaurer'a Department 50 cents; Supreme Court 50 eenta; Notary Public, &c, 25 cents; Superbr aod County Court seals exempt, also those on eom> misision of Justices of the Peace, Ac. On each marriage lieeose, mortgage deed, marriage contract, and deed io trust to seevra creditors, there shall be a tax of one dollar. Ob every other deed conveying or eontractiog ta convey title to real estate, aod oo all other id- Btrauents admitted to registration, where the consideration exceeds 93000 and is less than 910,000, 50 cents, and 25 cents in addition for every additional 91,000. Certain Corporation Charten, granted bj tlia General Assembly, shall pay twenty-ive doilan. Exemptions. Exemptions, as heretofore, and also 9250 of property to those peimanentljr disabledi and also widows.

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