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.