UIwl aU' IJ aS
O 37" 37 I O 33 ? .
OS THIS
WEST SIDE OF TRADE STREET
CHARACTER IS AS IMPORTANT TO STATES AS IT IS TO INDIVIDUALS, AND THE GLORY OP THE ONE IS THE COMMON" PROPERTY OP THE OTHER
$4 Per Annum
IN ADVANCE
-
W. 3. YATES.
Editor and Propreitob.
CHARLOTTE, N. C, TUESDAY-, MARCH 27, 186b.
FOURTEENTH VOLUME N U M B E II 710.
8
wbstsbii iiiaoGa&T
Published every. Tuesday,(o)
BY
WILLIAM J. YATES,
ID1T0B 1ID PBOPBIETOR.
"ITlfiKSj, $ 4 PER ANNUM, in adrance.
t& Transient advertisements must be paid for
I n Advance. Obituary notices are charged advertis
ing rates.
Advertisements not marked on the manuscript
t)t a specific time, will be inserted until forbid, and
charged accordingly.
$1 per sqnare of 10 lines or less will be charged
for each insertion,, unles the advertisement is in
serted 2 months or more.
MEDICAL CARD.
DRS. GIBBON & McCOMBS, having associated
themselves in the practice of Medicine and Surgery,
respectfully tender their professional services to the
citizens of Charlotte and surrounding country.
From a large experience in private as well as
Field and Hospital practice, they feel justified in
proposing to pay special attention to the practice of
burgery in all its branches.
Office in Granite Row, up stairs, opposite the
Mnnsion House,
ROBERT GIBBON, M. D.
Dec 11, 18G5 J. P. McCOMBS, M. D.
Ilcitcliison fc Springs,
CHARLOTTE, N. C,
Agents of the most reliable UTSURJfCB
COJtHm,4JriES in the United States.
Be on the SAFE SIDE and insure your property
-- against I033 or damage by fire.
Also, INSURE YOUR LIFE for the benefit of your
wife and children.
RISKS taken at moderate rates.
Call on Hutchison k Springs. No4, Granite Row.
E. NYE HUTCHISON,
J. M. SPRINGS,
March 5, 18G6 Agents.
j. u. HCTCHISOX.
J. E. BROWN.
HUTCHISON & BROWN,
ATTORNEYS AT LAW,
CHARLOTTE, X. C,
Having again associated themselves in the practice
of Law, will give faithful attention to all business
entrusted to them in Mecklenburg and the adjoin
ing counties.
Office in the corner building formerly occupied by
the late Col 7m. A. Owens, nearly opposite the
Charlotte Hotel, where one or the other may always
be found.
December 25, 1865. 3mpd.
Charlotte Foundry & Machine Shop
PARTICULAR NOTICE.
The public is respectfully informed that I am pre
pared to build and repair Steam Engines and do
all kinds of Machinery work. Also, make Castings
in Iron and Brass. I am well-fitted up, and guaran
tee work to be done as well and as cheap as at any
Shop in the State.
Old castings bought or taken in exchange for
work. J. M. HOWIE,
Oct 16, 1865 6mpd Proprietor.
J. DEROSSET, W. L. DEROSSET, GRAHAM DAVES.
DEROSSET & CO.,
(Formerly DeRosset d? Broicn.)
Established 1839.
GENERAL COMMISSION 'MERCHANTS,
No. 6 North Water Street, (up 6tairs,)
Wilmington, N. .
Will give personal attention to the purchase and
fale of produce of every description, and to receiv
ing and forwarding goods.
March 5, 1866. 3m
Kaleish &. Gaston K. R. Co.,
Superintendents Office,
RALEIGH, N. C, Feb, 15, 1866
CHARGE OF TIME.
On and after Monday, February 19, 1866, TrainB
will run as follows :
PASSENGER TRAIN,
Leave Raleigh - - - - 4.30 A. M.
Arrive at Weldon," - - ' 11.00 "
Leave Weldon, - - - 1.30 P. M.
Arrive at Raleigh, - - 8.30 " -
FREIGHT AND ACCOMMODATION TRAIN,
leave Raleigh on Mondays, Wednesdays and Fridays
at 7 A. M., and arrive at Weldon 4 P. M.
FREIGHT AND ACCOMMODATION TRAIN,
leave Weldon on Tuesdays, Thursdays and Satur
days at 5 A. M.t and arrive at Raleigh 4 P. M.
By this change in the Passenger Train, connec
tions are made with the Seaboard & Roanoke Rail
road, as well as by the upper route via Richmond
Wav passengers can be accommodated by the
Freight and Accommodation Trains, if they think
proper to do so. This train leaves Raleigh from
the Raleigh & Gaston Depot, in the Northern part
of the city.
ALBERT JOHNSON,
General Superintendent.
March 5, 1866. tf
Stcnlioiise & .TIacaulay
COMMISSION MERCHANTS,
CHARLOTTE, N. C, and 66 Pearl St., NEW YORK.
Prompt personal attention to the pale of cotton,
cotton yarns, naval stores, &c , And the purchase of
merchandise generally.
References John Wilkes and T II Brem, Esq'rs,
Charlotte, N C ; Jordan Womble, Esq, Raleigh, N C.;
O G Parsley & Co, Wilmingion, N C; D Paul & Co,
and RobtMure&Co, Charleston, SC.; Wilcox &
Hand, Augusta, Ga.; Dunlop, Moncure & Co, IVch
mond, Va ; Tannahill, Mcllwane & Co, N V ; Par
tridge, Wells & Co, New York.
February 26, 1866.
The Southern Express Company,
For the transportation of merchandise, valuable
packages, 6pecie, bank notes, bonds, kc, for all parts
of the South tind Southwest, in connection with
ADAMS EXPRESS COMPANY;
b;ve.cs.ubn.8bed their "gency at 59 BROADWAY,
NEW ORK, where orders to call for goods to be
forwarded South will receive prompt attention.
Merchandise and valuables delivered to Harnden'd,
Kinsley's, American and United States Express Com
panies, for the Southern Express Company, will re
ceive prompt dispatch.
For particulars, rates of freight, kc. kc, apply at
the office of the Southern Express Company, 59
Broadway. H. B. PLANT,
Dec 18, 1865. - President.
Just Received,
Shovels, Spades, Ovens and Lids, Extra Oven Lids,
5 bbls. extra Early White Jersey POTATOES. ,
Feb 26th. H. B- WILLIAMS.
THE EQtTITAISIiE LIFE
ASSURANCE SOCIETY
OF THE UNITED STATES.
Accumulated Fund $2,000,000 A nnual In
come 81,000,000.
PURELY MUTUAL.
ANNUAL CASH DIVIDENDS.
At the request of their numerous Policy-holders,
this Society have determined to declare their divi
dends annually in cash. The first dividend will be
declared Feb 1, 18C7. The last dividend declared
on the quinquennial plan reduced the premiums in
some cases more than 50 per cent, or doubled the
Policy during the next dividend period. It is be
lieved for the future that no company in this coun
try will be able to present greater advantages in its
dividends to persons assuring than this Society, as
total expenditure to cash premium received was.
by the last New York Insurance Report, less than
that of any of the older American Life Insurance
companies. ,
The officers of this society desire to present o
the public for their consideration five modes of di
viding surplus premiums or profits, some of which
were never before granted to Policy-holders by any
Life Company, and present advantnges obvious to all:
1st. The dividends may be applied to the pur
chase of additional assurance for a term of years.
2d. Dividends may be applied to reduce the pre
mium coming due next. At the last dividend, upon
a similar plan, premiums were reduced one-half up
on some policies.
3d. The dividend may be applied to provide for
the payment of premiums at the latter end of life,
so that the assured may bo guaranteed against fur
ther payments on attaining a certain age, each suc
cessive dividend gradually reducing the time during
which the premiums must continue to be paid, so
that at last, with the -same success as heretofore, a
paid up policy will be secured by quite a moderate
Dumber of premiums. To illustrate A man assur
ing at 25 years old would, on the basis of our last
dividend, be secured by this application of dividend
against any payment after 45 and probably at an
earlier age and thereafter receive an annual divi.
dend in cash.
4th. Dividends may be applied to the purchase of
a certain addition to the poiicy, payable with it.
5tn. Dividends may be applied to the reduction of
all future premiums during the continuance of the
policy.
Hereafter dividends on the first annual premium
may be used as cash in the payment of the second
annual premium, and so en thereafter, the dividend
on each premium may be applied to the payment of
the next succeeding premium. Policy-holders in
most other companies must wait four or five years
before any advantage can be derived from dividends..
Call at No. 4, Granite Row, and get books and
papers for further information.
HUTCHISON & SPRINGS, Agents,
For N. Carolina, S. Carolina and Georgia,
Feb 26, 1866. Charlotte, N. C.
CLOVER SEED.
A large supply of Fresh Clover Seed, received and
for sale by
Feb 26, 1866. BARRINGER, WOLFE & CO.
IRON AND CASTINGS.
30,000 lbs. wrought and rolled Iron, Castings,
&c, for sale for cash or barter for corn, oats, peas,
cotton yarn, and cloth of different kinds. r My Blast
Furnace is now in operation and I am prepared to
fill orders for Machinery, Cooking Ware, &c. Terms
cash.
I want to employ some good hollow-ware Mould
ers and soirie good Miners I wish to make con
tracts for the cutting' of 5,000 cords wood; also for
coaling. Apply soon at mv Furnace six miles East
of Lincolnton, N. C. J. W. DERR.
February 12, 1866 6mpd
HUGHES & DILL,
Commission & Shipping Merchants,
NEWBERN, N. C.
Consignments of Cotton, Naval Stores and Tobac
co will receive our prompt attention.
We have a weekly line of Steamers from Newberc.
and Morehead City," which sail from Newbern every
Friday and from Morehead City every Saturday at
4 P. M.
T. J. HUGHES, NEWBERN. O. W. DILL. MOREHEAD CITT.
August 1, 1865 tf
Southern Express Company.
The Southern Express Company has opened com
munication with all Northern and Western States,
and is now prepared to forward Freight, Money and
valuable Packages safely and promptly. Messen
gers leave Charlotte daily, connecting at Raleigh
with Adams' Express Company, and at Richmond
with Adams' and Harnden's Express Companies.
Letters will be forwarded by this Company to all
points South and North having no mail facilities.
T. D. GILLESPIE, Agent.
Charlotte, June 191865 tf
BLOSSOM BROTHERS,
(Successors to Benj. Blossom & Son,)
COMMISSION MERCHANTS,
Cotton, Naval Stores, Grain, Tobacco,
Yarns, Sheetings, "&c ,
No. 159 Front Street,
Cms. W
James B.
Isaiah B
Blossom, ")
Blossom,- New If 0 11'
Blossom, J
peg-Liberal advances made on consignments on
receipt of Bill of' Lading.
Referen ces : The Bank of N. C, and other Banks
atWilmington, Newbern, Washington, Tarboro. Fay
ettevillc, Raleigh, Salisbury, Charlotte and Wadcs
boro, N. C.
A. M McPhecters, Raleigh, N. C , -will forward
to us, through that place, (free of forwarding com
missitn,) paying railroad freight, to any shipping
port.
Joseph R. Blofsom & Co., Wilmington; George II
Brown k Co, Washington ; ST Jones & Co, New
bern, N. C; Henry Ghiselin, Norfolk,' Va.; will for
ward Produce to us, free of forwarding commission,
except on naval stores and grain, by steamer or
sailing vessel, as shippers may direct; and, when
desired, will pay taxe, &c, at the shipping ports.
Consignments to us are covered by fire and Ma
rine Insurance as soon as freighted'! from all plsccs
on all Railroads and Rivers in North and South
Carolina, Georgia and Florida, and from all South
ern Shipping Ports, through to New York, whether
advice of shipment is received or not.
July 17, 1865. Ijpd.
Dissolution.
The copartnership of A. WEILL & CO., com
posed of A. Weill, A. R. Mayer and H. M. Asher, was
dissolved by mutual consent on the 6th inst , and A
R Mayer is alone authorized to sign in liquidation
of the firm's debts and accounts.
A. WEILL,
A. R. MAYER,
H. M. ASHER.
- The business will be continued at the old stand
in Parks' Building, Tryon street, by A. Weill and
A. R. Mayer, under the firm and style of A. WEILL
& CO., and solicit a continuance of the patronage
heretofore extended. A. WEILL,
Feb 12, 1866 A- R. MAYER.
The Revenue Law,
Passed by the General Assembly of North
Carolina at the Session 1866.
Be it enacted by the General Assembly of
the State of North Carolina, and it is hereby
enacted by the authority of the same, That for
the Bupport of the State Government, and to
meet appropriations made by law, a tax shall be
levied on the subjects embraced in the following
schedules, to be listed and paid, as shall be di
rected by law :
Schedule A.
1. Real property, with the improvements
thereon, including entries of land, ten cents on
every one hundred dollars of its value. J -
2. Every taxable poll, one dollar: Provided,
That persons maimed or permanently disabled
shall be exempt, and also such poor and infirm
persons as the county court may declare and re
cord fit subjects of exemption. Every person
who, on the first day of April, shall have any
person Eubject to poll tax, as-a member of his
family, or in his employment, or living on his
land or in his house, by consent of the owner of
said lands, shall list such person and pay the
tax, and may retain the same out of any moneys
due him.
3. Every toll gate on a turnpike road, and
every toll bridge, five per ceDt on the gross re
ceipts, and every gate across a highway, licens
ed by law, twenty dollars.
4. Every ferry, the gross receipts of which
amount to one hundred dollars and upwards,
one per cent; amounting to five hundred dollars
and upwards, five per cent; and one thousand
dollars and upwards, ten per cent.
(1) Every studhorse and jackass owned in
the State, let to mares for a price, six dollars,
to be listed in the county of the owner, unless
the highest price demanded for the season for
one mare shall exceed that sum, in which case
the amount thus demanded shall be paid as tax.
5. Every dollar of dividend on profit, not
previously listed, declared, received or due, on'
or before the first day of April in each year, up
on money or capital invested in shares in the
Bank of Washington, the Merchants' Bank of
Newbern, the Bank of VYadesboro', the Bank
of Fayetteville, the Commercial Bank of Wil
mington, the Farmers' Bank of North Carolina,
the Bank of Charlotte, and the Bank of Yan
ceyvilie, nine cent?; and in shares in all other
banks or corporation and trading companies, or
in steam vessels of twenty tons burden and up
wards, four cents; and any person listing any
dividends or profit of the banks herein specially
named, shall be required to list the same sepa
rately, from any other dividend or profit, for
which he is liable to a tax, and also to specify
the name of the bank from which said dividend
is due, or has been received.
6. One-tenth of one per cent on money, if
exceeding one hundred dollars, due from sol
vent debtors, including States and governments,
except bonds of the United States, or on band,
or on deposit with individuals or corporations
in this State or elsewhere; the term "money"
to include notes of the United States or of any
State or corporation according te their value:
Provided, That bonds of this State issued after
the 23d February, 1861, and the balance, after
deducting from the money due and on hand,
debts owjng by the tax payer as principal, and
as surety where the principal is insolvent, shall
only be liable. Persons holding such subjects
of taxation as guardian, clerk of any court, exe
cutor or administrator, trustee or agent of. what
ever kind, shall list and be liable to pay said
tax.
7. Every State and County officer, every
President and Cashier or Treasurer, or other
officer of any bank, railroad or other incorpora
ted company and all other salaried persons, ex
cept ministers of the Gospel, whose annual sala
ries and fee? amount to or are worth five hun
dred dollars or upwards, one per cent, on such
total salary and fees.
8. On the net income and profits derived by
each person, joint stock company and corpora
tion, from every occupation, employment or
business in which they may have been engaged,
and from every investment of labor, skill, prop
erty or money, and the net income and profit
from every source whatever (except the salaries
and fees named in the preceding section) during
the year preceding the first of April in each
and every year, to be listed under the head of
income, as follows:
If said income amounts to five hundred dol
lars, and is less than one thousand dollars, one
per cent.; if amounting to one thousand and
below two thousand dollars, one and one half
per cent.; if amounting to two thousand and
below three thousand dollars, two per cent : if
amounting to three thousand dollars and below
four thousand dollars, two and a half per cent ;
if amounting to four thousand dinars and below
five thousand dollars, three per ceat; if amount
ing to five thousand dollars and upwards, three
and one half per cent.
The 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 under this
act and shall include interest on securities of
the United States, of this State, or other State
or
government.
Provided, That in estimating
the income tor the year preceding the 1st day
of April, 1866, those subjects on which taxes
have actually been paid under the Revenue Or
dinance of the Convention shall not be included.
In estimating the net income, the only deduc
tion by way of expenses shall be,
First, Taxes other than the income tax due
this State.
SecSnd, Rent for use of buildiogs or other
property, or interest on actual incumbrance.
Third, Usual or ordinary repairs, but not for
new buildings or permanent improvements
Fourth, Cost or vakie of the labor (except
that of the tar naver himself) except raw ma
terial, food, and all other necessary expenses
incidental to the business from which the in
come is derived.
9. Every carriage or other vehicle for the
conveyance of persons, in use, worth at least
fifty dollars, one per cent, on its value.
10. All gold and silver plate, gold and silver
plated ware and jewelry worn by males, inclu
ding' watch, watch chains, seals and keys, when
collectively of greater value than twenty-five
dollars, one per cent on their entire value.
11. Every harp and piano in use, one dollar.
Every dirk, bowie knife, pistol, sword cane, dirk
cane, and rifle cane (except arms used for mus
tering and police duty) used or worn about the
person of any one, at any time during the year,
one dollar. Provided, That this tax shall not
apply to arms used or worn previous to the rati
fication of this act; and any person who shall
wear said weapons, and fail to list the same and
pay the tax, shall be guilty of a misdemeanor.
12. Every resident of the State that brings
into the State, or. buys from a non-resident,
whether by sample or otherwise," spirituous liq
uors, wines or cordials, ale, porter, lager beer or
other malt liquors for the purpose of 6ale, fif
teen per cent, on the amount of his purchase;
every person who buys to sell again spirituous
liquors, wines or cordials or malt liquors from
the maker, in this State, his agent, factor or
commission merchant, ten per cent, on the
amount ot his purchases.
13. Upon all real and personal estate whether
legal or equitable, situated within this State, i
which shall descend or be devised or bequeathed
to any collateral relation or person, other than
a lineal descendant or ancestor of the husband
or wife of the deceased, or husband, or wife of
such ancestor or descendant, or to which such
collateral relation may become entitled to under
the law for the distribution of intestate estates,
and which real and personal estate may not be
required in payment of debts and other liabili
ties, the following per centum tax, upon the
value thereof shall be paid:
(1.) If such collateral relation be a brother
or sister of the father or mother of the deceased,
or issue of such brother or sister, a tax of two
per cent. (2.) If Buch collateral relation be a
more remote relation, or the devisee or legatee
be a stranger, a tax of three per cent.
The real estate liable to taxation shall be
listed by the devisee or heir in a separate col
umn designating its proper percent tax.
The personal estate or real estate reduced to
assets shall be liable to tax, in the bands of the
executor or administrator, and shall be paid by
him before his administration account is audited
or the estate 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 a pro rata part of tie tax, correspond
ing with the relative value of the estate or in
terest. If the legacy or distributive share to be
received shall not be the entire property, such
legatee or distributee shall, in like manner, pay
a 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 uncer
tain value, he shall apply to th,e county court
to appoint three impartial men of probity to as
sess the value thereof; and such assessment be
ing returned to court, and being confirmed,
shall be conclusive of the value.
To facilitate the collection of the tax on col
laterals, every executor or administrator shall
return in his inventory, whether the estate of
the deceased goes to the lineal-or collateral re
lations, or to a stranger, and if to collaterals, the
degree of relationship of such collaterals to the
deceased, under a penalty of $100 to be recov
ered in the name and for the use of the State;
and it shall be the duty of the clerk of the
court of pleas and quarter sessions to furnish
the sheriff with the names of the executors and
administrators who make such returns after each
and every term of his court.
Schedule B.
The Sheriff shall collect the taxes as set forth
in this schedule nnuaily, unless otherwise di
rected, and grant to each party paying the tax
a license to carry on his business until the first
day of July next ensuing, except in cases where
the tax is on non-resident horse and mule dro
vers, in which case no license shall be required:
1. Every company of circus riders or exhibi
tors of collections of animals, $75 for each coun
ty in which they shall perform or exhibit for re
ward. Every separate, exhibition (commonly
known as side shows) accompanying such per
formers or exhibitors which cannot bo seen
without the payment of a separate chargevfifteen
dollars for each county in which it is exhibited
for a reward.
2. Every company of itinerant, stage or the
atrical performers, or peisons performing feats
of strength or agility, or exhibiting natural or
artificial objects, (except amateur performers,)
twenty dollars for each county in which they
exhibit for reward, and two hundred dollars
when such company perform for a longer time
than two months in any county.
3. Every company of itinerant singers, or
performers on musical instruments, or dancer3
or itinerant companies,' who otherwise exhibit
for the public amusement, ten dollars in each
county in which they exhibit for a reward.
4. Every insurance company, incorporated by
this State, except companies for mutual assur
ance, who take no policy out of the State, $100.
5. Every hotel, restaurant", or eating house,
one-half of one per cent, on the gross receipts,
if exceeding three hundred dollars; and every
gas company and every telegraph company, one
per cent on gross receipts
6 Every agency of an insurance company incor
porated out of the State, five per cent on gross
receipts, and $10 for every , county in which
such company may have an agency.
7. Everv agency of a bank incorporated out
of the State $500.
8. Every money, or exchange, bond or note
broker, crivate banker, or agent of a foreign
t broker or banker, shall pay the sum of one hun
' dred dollars fur each county io which he has an
Omce or place OI DUsmess; ana every person, act
ing for such broker, whether with or without
compensation, shall be. held and deemed a bro
ker to all intents and purposes, in the place or
j county in which-be snail so act, ana snail De
1 1 Vil a. fn tli a atAa t a v
' J1AUIC IU1 IU( MkJJ V M A
9 Every person who is
tot a resident of this
State, and who shall come in this State io the
capacity of, or as agent for a broker, and with
the intention of exercising any 'of the fuoetions
of a money or exchange broker, shall pay the
sum of $100 in each and every county in which
he shall act as a broker, which tax shall be col
lected by the sheriff of the county, and be ac
counted for asT-ther taxes. '
10. Every person who shall propose to act as
broker, aicording to the foregoing section, shall
pay the tax to the sheriff of the county in the
county in which such broker's business is to be
transacted, and take a license for the same,
which' shall authorize him to act as broker for
one year; and any person who shall act without
such license shall forfeit the sum of fifteen hun
dred dollars, to be recovered by the sheriff of
the county where such tax may be due, .ono
third of which t-hall go to the sheriff, and
the remainder shall be accounted for as other
taxes, and such persons so offending shall be
guilty or a misdemeanor.
11. Every money, or exchange, bond or note
broker and other persons mentioned ic sections
8, .9 and 10, shall pay, in addition to the tax
therein named, 5 per cent on the profits of their
Dusiness.
12. Every express company, four percent on
gross receipts.-
13. Every public billiard tabic, $150; every
private billiard table, $25, and every bagatelle
table, $20.
14 Every public bowling ally, whether call
ed nine pin or ten pin alley, or by any other
name, $50; every private bowling alley, $10.
15. Any person whose occupation or business
is to keep horses or vehicles for hire or to let,
shall pay a tax of $25.
16. Every licensed retailer of spirituous li
quors, wines or cordials, or retailers of malt It-
quors, ou tor .one year,
such retailer shall- list the
In addition to this.
amount-of liquors,
wines and cordials as required in schedule A, of
this act, and pay the tax there imposed.
17. Every itinerant dentist, portrait or min
iature painter, daguerrcan artist, and other per
sons taking likenesses of the human face, $10
for each county in which he carries on his busi
ness: Provided, That such person as shall fur
nish satisfactory evidence to the sheriff of the
county in which ho proposes to practice, that
he is. a resident of the State, and has listed the
receipts of his profession for the previous year,
shall be exempt from the tax imposed in this
paragraph.
18. Every person who purchases iq or out of
the State for sale or gift, or brings into the State
for sale or gift, playing cards, fifty cents for each
separate deck or pack so bought or brought into
the State during the year. Every person fail
ing to list and pay the tax mentioned in this
section, shall, in addition, forfeit and pay $500,
to be recovered by- the sheriff, by distress or
otherwise, $250 of which is to be paid to the
State as taxes.
19. Every person that, for himself or as agent
for another, at his regular place of business, sells
riding vehicles manufactured out of this State,
two per cent on his sales.'
20. Every auctioneer, on all goods, wares or
merchandize, whether the growth or manufac
ture of this country or imported from foreign
countries, placed in his hands by a merchant,
resident in this State, whether owner or not, or
by a commission merchant, one per cent. on the
gross amount of sales; and if by itinerant traders,
or such as are not residents of the State five per
cent on the gross amount of sales, subject to all
the regulations and exemptions set forth in the
tenth chapter of Ae Revised Code, entitled
"Auctions and Auctioneers."
2. Every merchant, merchant tailor, jewel
ler, grocer, druggist, apothecary, produce deal
er, commission merchant, factor, produce bro
ker, and every other trader, who, as principal or
agent for another, carries on the business of
buying or selling goods, wares or merchandize,
of whatever name or description, and who is not
taxed on his purchases in some other paragraph
in this schedule, one-half of one per cent on the
total amount of bis purchases, whether made in
or out of the State, for cash or on credit, articles,
the growth or manufacture of this State, if
bought in the State, and other articles, the
growth or manufacture of adjoining States, if
brought into this .State for sale by the grower
or manufacturer, shall pay a tax of one-tenth of
one per cent.
22. Every non-resident merchant, drummer
or agent, who shall come into this State and sell
any goods, wares or merchandize; by sample or
otherwise, whether delivered or to be delivered,
shall pay a tax of one-half of one per cent, on
the gross amount of such sale, made in any one
year, and shall, before making such sale, obtaio
a written license from the sheriff of the county
in which he proposes to do business, which the
sheriff is authorized to issue whenever such
.person shall give bond with security, in the sum
of five hundred dollars lor the payment or the
tax hereby imposed, at the time, and under the
same rules and regulations as are prescribed for
the payment of merchant's tax; and any person
violating the provisions of this paragraph, shall
be liable to a penalty of five hundred dollars, to
be collected, by the sheriff, four hundred dollars
of which shall be accounted for, and paid as
other State taxes, and he shall be further liable
to indictment as for a misdemeanor.
23. Every dealer in ready made clothing, (for
males,) ono and one-half per cent, on total
a mAii n f rif rn K a ana
j 24. Every person who, for himself or as agent
-! for another, sells patent medicines or nostrums,
ten per cent, on amount of bis sales.
25. Every non-res:dent horse or mule drover,
or person who receives horses or mules to sell
for a non-resident, one per cent, on the amount
of each sale, doe as soon as the sale is effected;
and upon his neglect or failure to pay such tax,
in every county in which he sells, he shall for
feit and pay the sum of one hundred dollars,
which shall be collected by the sheriff by dis
tress or otherwise, one-half to his own use and
one-half to the use of the State. Every borte
or mule drover shall be considered a non-resident,
unless the sheriff has satisfactory evidence
that he is a resident of the' State: and the
sheriff shall have power and authority to exam
ine, on oath, at anv time, ever? horse or mule
oroTer, or person who receives Jwrees or males
W W 0 9
m
J to sell for another, as to whether be has made
any sale or exchange, and as to whether he is a
non-resident or agent of a non-resident; and on"
his failure to answer, he shall be subiect to tho '
4 same penalty as for failure or oegleet to pay
sucn tax.
26. Every studhorse or jackass let to mares
for a price, belonging to a non-resident of the.
State, ten dollars, unless the highest price de
manded for the season for one marc shall exceed
buai a u ui iu wuivu vaav uo VUiUUUl luU9 Uv
manded shall be paid for the license. The pay
ment to one sheriff, and the license under hi;
hand, shall, protect the subject in' this paragraph '
taxed, in any county of this State. Every such
studhorse or jackass shall be considered as be-'
longing to a non-resident, unless the. sheriff is
furnished with satisfactory evidence that the'
owner is a resident of the State.
27. Every person that peddles goods, wares
or merchandize, either by land or water, not the
growth or manufacture of thi State, or any
drugs, nostrums or medicines, whether such
person travel on foot, or with a conveyance or
otherwise, shall first have proved to the county
court that be is a citizen of the United States,
and is of good moral character, and shall have
obtained from tie court (who may, in its dis
cretion, make or refuse,) an order to the sheriff,
to grant him pedlar's license, to expire on the
first of July next ensuing. And the Sheriff, oa
production of a copy of such order, certified by
the clerk of such court, shall grant suoh license
for his county on the receipt of forty dollars
tax; Provided (1.) That not more than one
person shall peddle under one license. (2.)
That aoy person who temporarily carries on a
business as merchant ic any public place, and
then removes his goods, shall be deemed a ped
dler. (3.) That nothing in this act contained
shall prevent any person from freely selling live
stock, vegetables, fruit, oysters fish, books,
charts, maps, printed musio, or the articles of
his own growth or manufacture. (4.) That
nothing herein contained shall release peddlers
from paying the tax imposed in this act, on
persons who deal in the same species of mer
chandise, which tax shall be collected or secured
in the same manner as in the case of other mer
chants and traders.
28. Every itinerant who deals in or puts, up
lightning rods, $10 for each county in which bo
carries on bis business.
29. Every itinerant who sells spirituous li
quors, wines or cordials, not the product of bis
own farm, ic' quantities from one quart to ono
barrel, shall pay $50 for every county, and be
under the same rules and restrictions as pedlars,
except that an order from the court shall not bo
required for a license. . '
60. On every gallon of whiskey, brandy or
other spirituous liquors, made for bis own use
or for sale by the person using any distillery,
2B cents; and a like sum on every gallon distill- '
ed for other persons, to be paid by the person
distilling the same: Provided, that any person
who shall distill, without having previously ob
tained a license therefor from the county court,
shall pay $10 for every day or part of a day in-
which he may so still; and it shaJI be the duty
of the sheriff to, destrain the still and fixtures
for the payment of such tax: Provided turtnerp
that the foregoing proviso concerning license
shall not be in force until thirty days from the
ratification of this act : And provided further, :
that the foregoing proviso concerning license
shall only apply to persons distilling spirituous
liquors from grain : Provided further, that in
any county in which there is no court in session
at the time when this act shall go in fcrce, the
license may be obtained from any seven justices ;
of the peace for said county. Said tax shall
take effect from the first day ot January, 1800,
and the sheriff shall collect the same quarterly
on the 1st day of April, July, Oct. & January.
31. Every company of gypsies or strolling
company of persons who make a support by pre
tending to tell fortunes, horse-trading, tinkering
or begging, $100 in each county in which they .
offer to practice any of their crafts, recoverable
out of any property belonging to aoy one of the
company. But nothing - herein contained shall
be so construed as to exempt from indictment
or penalties imposed by law. v
32. Every license granted under the provis
ions of this act shall be for 12 months from the .
issuing of the same.
Schedule C
The subjects embraced in this schedule shall
be taxed the amount specified, and the taxes Col
lected and accounted for as follows: -
1. Every corporation that might become in
corporated by letters patent under the provisions .
of chapter 26, Revised Code, entitled 'Corpora
tions, but shall fail to do eo, and apply to tne
General Assembly and obtain a special act of in
corporation, or shall obtain an act to amend their
charter, whether it had been secured by letters
patent under said law or by special act, $100 for
each act to incorporate or to amend, which, tax
shall be paid to the Treasurer of the State. , ' .
2. No corporation shall organize under encb
special act of incorporation obtained as set forth
in tne preceamg section, or aenve any veucui.
under such act to amend tbeir charter, until it
first shall have obtained a certified copy of such
act from the Secretary of State, and the Secretary
shall in no case furnish such copy until, the com
pany applying shall have delivered to-bim tbe'
Treasurer's receipt for the tax asewd in the pre
ceding section, which receipt the Secretary shall
file in bis office. ' ' W.
3. The president and cashier of each of ' the
Banks in this State, on or before the first day of
October in each year, shall pay into the publio
treasury the following tax, to-wit:-
Iftbe profits divided among the stockholders
of the banks under their charge during the year
amounted to cot less than 6 nor more than seven
percent, one-half of one per cent on the stock
owned by individuals or corporations; if over 7
and not more than 8 per cent, three-fourths of
one percent on the stock thus owned ; if , xoore
than 8 per cent, one per cent on the stock thus
owned. In case the said officers of any bank
shall neglect or fail to pay Che tax as herein re
quired, said bank shall pay double the amount of
such tax. and the same shall be sued for and re
covered by tho Attorney .General .in the rfame ri.