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T.IIE'.t508TITUTION AND T H K LAW8-TIIE
GUARDIANS OF OCR LIBERTY
Vol. XLV.
IIILLSBOEOUGII, N. C, JANUARY' 11, 1865
No. 2278. .
Syzcsis cf the Few Htvtnue Law.
An vd vatorem Us of tme per cent; U
levied i'vr the support f th 8le grit n
nt, the pay incut uf its dM, &c , ipvn
the aesed ca!i lu.e- uf thlolUwinjj
subjects ei Ut fint dajr f April, 1863, t
1. Real citat in thi State; Prnvi(!edt
lSt where prapertr hat bern whull? nr iu
frt dtrved utttce that tiwe, the value
) to be fixed bv the owner, ajrnt im at'sr
rcy, on aath ; and in case the ux 'tiker is
aUsatUSed, two free heltiem aro to decide
ltic,antl if thay !iwie a third bo
ifo be selected bjr them ; and their de
c.siuu u to be final.
2. All laven, (except euch aa the ronr
vv crurt nujr exempt,) the value of uch
.: M tn be a8CiT:aine i)j the same per.
.! who ascertain the value f UnA.
2. .Moner due trj soUent d-Utor, r
m hand, or n deposit wish individual, ur
r the banks, or other corporations; P
:d, that Confederate kd ijtme Tieii'
si uottsaii coupon ptiuf( of the bculs
:i Jii.r,j5:aie r corpArntion, except cn-,
: o.n r of tKa iStite iui prior to
1 r'j. 23, 1861, xhall be ccni'u'r red monejr ;
ki. I IJrjiru, that the ner a lifting the
.rerteT on hnd and at iiuercat shall We al-
"rU to ilcduct dtb' -owinj; by hint a
j.i ,'ueipal, uud aUo 14 auretv where the
i ' ncpal it insolrent.
4. Mvnev invested in niaBulactartn and
.-aoibft.it coiporatitn! or cipanie, ac
itidir.g to the kharrs, afTiied bv the char
ter, if thrJahare be i a coi p.iraticti, auu
i Mserr bo incorf oration, then cpo thr
n;..unt invested ; cioitee invested tit utf
0Mid isnueJ unce the 3d of Feb. !Hf5 1 s
mtne y intektrd in countv bonds or botdj
it corperated ttwtts; and aUo in evrjr
lecie f trade d trafuc, not othM-if
taxed.
5. Ilouseluitd snd kitcl.in lurnituie a
bftie the vatoe uf $200, except ertide
pei'iOcatlj iaxed.
A. AU cotton and naval stores and te
biocu, etcept owned by the pnducr, or
heen perchaied by the owner lor bis n
'ate, or that of his familj "or dpendnt9 ;
and ! such ctt' a nt) sate br;
jiorrhated bj nj'pertwn or corporation fr
the purpose of reins tacturin; Trovided,
that no more cotton held hj ruaufacturtr
thill be exempt tha't is ne'ded for -the
TootuoiDt'on of one veir. .
Pec. 2- The folluii5 properrjr shall te j
exempt from taxation: j
AH tends or ofVr properlv betorjing to
t'.e Confederate State, or this Stale, or t
saj tosntj in hi 8tale, or to the Ui
viritt, Cwllejes, or other tnstifutions if
Uiruiog; ill town hslli, tiarket Houtes,
public square. lie.; irechaniralacdiarm
. tools, books. Clones, seines, &:.
Propertjr ttxed more than one per cent,
hot to be Itn'jV t the tax of one per cent.,
let to 1-e lived rf arHteljr.
Oiietrv diS4fd iittitivi-'etMl or proG',
nut prvM.ulr Yis'ed, declsrodt received,
or due, on or Iiefore AptH 1st. ineth year,
up n.M-y or rsits! mtestd in'shve
in the B. i'k ol WaiStrgloti, Merchant's
)tiik, Rjt.k I WVdebr fopH, Bank of
Fajrttet die, ('i mm-rcial Back, fliyk i
Sor'h INrcf.ito, iLnk nf tharot'r, arnl
the BaUk of Va' tef iMe, a tax of eight (H)
fcnts, and t berinip' Item fouoif tax.
I'poa '(!M'fed'roieal cff roti bonJ,
Dot oiVrttM taxed, nnt'sitth tf the to
teret annually acrruib theieon. Msuk
or iitifirii he Id in all corporations or bw
aim t to be listed wi;h the other individual
ropvrtv.
'Ixxr's on all prft erty titled to be paid
io the .herfr. (schedule A.) Account of
4ial:trd propenjr to-be rei?ered to the
Hib't.n oa'i. (Schedule H.)
Ciiuiity tlourts to fix f sj of fakeri if
tax Hits. L:optrsIier to lunitn pnoieti
liott.
SftliRDULE A.
'2'fce fo',!irg sttbjects to bo listed, in
addition to thoe already meatinned: (I)
Kter; taxhb't poll tS, but solditii to be
exenit, whether in te tervire of the State
or Uc Confederate States. (?) T-ll stei,
tsmpikes and feiri't, sit per cent, on
kiMotiot uf receipts ; and on keepers of hou
fces of entf rt4inment whie annalreceipts
Haiouni to vkuu or tmre, n tax ol three per
vent. (5) Every gate permittrd to te
erected- ncrosn a hijhway $60 (4) Note
snavc.', He, to list their profits hiuI pay a
tax of twenty per cent, upon the name, in
addition to the- tax iiiipoed upon the in
irret trvy may recene uron uch notis.
&c.,- n deductionti to be wade on account
of anv Jesses susiained. (5) P n nt i-n
faced in buyinjj ami selling Uve!, five
pr cent, on amount of punhae. (6;
i'crsnh not regular dealent, but who buy.
!sve to ell again, t pi-r ent. on
munt of purchases. (1 I'leture carria-
tet. over the alue of $50. two and a mlf
ptr cent, oh the value. Stutls and Jaiki
13 each, or the higheM price lor the ea.
lor e' nyire. . (8) litdd and iler
plate, plated ware, jewelry &c, wr 7
a!e, if oer i'15 in tnlup, two nd hall
per Cent. (9) Watches, except thusewoio
b? 'ldier, twoatid a half icr ont. ihf
value. Every harp 5. Eey piano C4.
fcry cld be;idd cte(-. Evtrv tler
hradeil esne ?2. (IC) Two and a hafer
cent, on the rrctipts of surgeon, dentutii,
ptitticiatis, lawvert., portrait pajiMrrs ds
gueriean aniiitt, ctumiiii.tj nierchan's,
tactors, produce bioker, and auctioneers,
whrn och n cetpts amount to $1000 ; and
ait other p-ivitt except judeN, .t.ne u
trr, md military CJct, when wacs.
tre, salaries or perqoitfk amoant to S(000,
e per rrnt. (ll) tin evrry t'oj, nt un
der eight month old, 52 50, pioiJcd, two
dnraare exempted nr evert itra l l a la
mily, and ne dg fr auy pein not the
head of a family. , ('Z ) " Dead-beadti" on
railroatu five cents per oiile. (Ml Brand
ditillers for thrmelves, and thoite hating
brand tiietilled, 50 rents per gallon. (It)
tin liquors brought irom bcyou-l .He htatr
lr Aale. 30 per cnt. on ti e pro&U. Li
quors bought iu the State lor nale, 15 per
cent.. on the prrfitt. (13) On ditideuds
and profit five per cent. On tin prv6ts
ar.4iually tnade tnbeymc and tciltnir, or in
the niaaufacture of cotton or wonlm guods.
and leather or articles made of leather,
inn, tobacco, and in the rnaktsi; o salt
.where suth pruKif are equal t $10,006, a
tax l ei-bt pr cent. ; snd if equal to v20,
ton,
19
six per cent, according t consanguinity,
' SCHEDULE It.
srBjtcT TtxKD wiTHot r neio Lttitn.'
(1) Orcu riders, exhibition of animtli,
it., HOO for each count e. Side shows 150
(r each county. (2) -Ste snd theatrical
players, ic, eicejl anieteur-petforsnen,
500 ftr each rouutr. (3) lutinertnt si&
tr, lie., 125 for each county, (4; Ke-i
rv inurncf csiipay incorporated out of
the tte three per cent. upoi its gro"t
rrceipt. (8) Every egencjr of a btv in
cr.oratfil t.ut of the Slate 1,000. (G)
Etrrt broker, pisv e b3r,k r, a ;ent fnr h
oieijii banker r Wrokt-r, ., teyfie
per tent, tip n hi profit. (.") E'ery ex
prexco:u;Miiy CO pr ent on gios' re.
eipt l'"i"me on Railroml Exprefe.
liotn eimpt fmm co nty tavm. (8) Eve
ry pufcl'C b lliird table' $1,000. . Even
pritate one h 0. Eery basatelle r tou
lett table $Ctd (9) Eery public bnwl.
n alley Ktdl. Ever? pnte i.tte 35
(10) Errv livery tuble or place whne
h.iiet are kept Ur h-ro f58. (I!) Retail
li,.roe $l,0d. Each retailer, in sd-Mfo
to lit and py is protided in Schedule A.
(12) Every nin-residpnt who purrhai
any slite, corn, prk, b-con or ip:titu- u
litfuois, fthall Uiurdiately become liable t
pay a tax of to per cent. nd on ng!f t
or fsilare to pay the lax shall forfait and
pay ll,00. (13) Non iesdents to pay
two percent, or the amount of each lae
brou-ht'ioto the Slate and Id. (14) All
persons buying or sellin; slate to be con
tideted nonrriident until the contrary it
shoon. (15) 5 per pack on playing eaid
sld. (16) On site of fehnles manufac
tured out of the State, two and a half per
cent. (17) On asi-.tioneera five per cent,
on grota amount of aales, the same not to
be nu'.jf ct to county tax. Sales made by
is' iiiernt traders or non-residents ten per
cent. (18) Oa aerchsal, merchant tai-
ors, jew ellers, srrncers. Mnothecarien. dru.
;ists, &c, iie per cent, on aiouunt of
puict.ae, where such purchases .sre not
elsewhere taxed. (19) tin ever? male
manulaeturer of garments for mates, five
per cent, cn pi oht. (30) On patent medi
cines and 4uot rums tentv-fic per rent,
on amount ef snle. (s2 On stud and
jacks belonging t non-residents $35, or
the highest price for the seaton for one
a re. ,(513 fedlar's licen-e 3200
liitineiHiil lihteninw Md rren, or ' dealers
in spirituous liqui r. taxed aspedlers. (25)
Oypfcies, fortune telltrt, &c, fe'5d Ur eaili
cour.ty. (26) I'ersou aiming at a taxable
age alter jolt 1st nmy pay tax to T.eriB'.
aii uict.rprat:on by special act 8S0.
Marri-ge license 22. MmtgHse .''deed.
marriage contract, deed iu tru.t, 22 each.
htery broker not a tesident, I'll per cent,
ou all Jinn drawn in upecie or richaujc
lruni any bnk, to be accoaiited lor by the
ca-nier ot mjcii bank. U each share ol
Unk stock a ft llows: 15nk of Washing
too 95 cnt Merchant's Uik 25 centV;
Bant of Wadrsborough 12 trntt; Bnk of
Fayetteville Z eu; om-rercial Bnuk
Z5 cent ; Farmer's I'ank 25 cents; lljnk
f North Carolina fjij cents; Hank of L-x-Hton,
Muur's snd Planter's Rant, l!ak
of Coinnierce and ISauk uf Clrn lt4 15
cell's; Hank of Cape Fear and.'Biuk cf
W ihuuigum 90 cents; Hank of . Mmr'o'ue
I2 cet; Ua- k-ol Yancey ville 23 crisu;
H-nk ol '1 honustille 45 cmtt;and uk
oi Rax'j'fai'gh 45 cents.
Front tti Forbrf Biprevt.
EltnaUoaef tlwCiiyof Sinnaah.
Sataunah is the capital of Chatham couiA
ty, and the largrsi city in the State of
ticerria. It was Uai.did bv Gen. 0?lr-
horpe in IT32, the year of Washingtou'a
tiirtH, and is situated on the right bank of
the Savannah titer, 18 mile from its
mouth, 00 miles southwest of Charleston,
188 iiuie yiutnettt ol MUlerigetiilr, si n
132 miles irotn Augyta. The site ot the
city is a saidy plain, elevated about forty
feet aove U water mark.
It is regularly laid nut with wi le, sandy
and uonvrd streets, which, however . aio
0, a lax of fiT.een p-r cent.l6, IT, I well protected from the ravs or.the sum
. 0 m cullateiat descentt Irom two to mtr iU!i, wiih haodsome shade trees. At
every other corner there is s public oqturc,
nsunily circular or oval in shape, thickly
aptesd i'h hsndaetne shade trees, lie
number of these arjuarts is twenty.fnar.
llroad and Bu streets, the most prominent
thoroughfares, have grassy praatenadet in
the miiulle, with carriage waya on each
side. Many of the private dwellings are
handsomely built ol brick and granite.
Among the public biddings, the ntott pro
vtinent are ihe City Exchan, Theatre,
Curthouic,'Jail, Stale Ar-nat, ArttlUry
A'tnorv. Lyceum, tlglellt r,r Hall, II ber
tvi4o liall, Market IIue, 'haham Arad
emt, ami ihi l:utooi lloiixe. Ihe lutirt
sive sjstetn of railroads, which contribut
ed vastly to its commercial unporisnce nd
general prosperity. Thirteen railroads,
direct on tributary, converged to Savanotn
in 1851, and their united length measuud
one thousand and fifiy.five miles.
.The torkthops and dopotsof the finr
;'u Central ruilrotd are located at S.tvnn.
uah, and are confesiedly the.tnot gigantic,
iotly nod complete on the rotinetit.
The population of Svannhi tftween
25.000 and 50,000, ami a more rritipnV
ing, refined and hoapitahle pele tho
Southern Confederacy cannot b'at. Manr
Virginians well recollect ihe princtlt hos
pitality which was extended the members'
of the Commercial Convention, which ro
ened in that city in 1 858. The fall of th
city will be a humiliating blow to thre
PfopI!thin whom a more galliini and
patriotic we have never known AUs!
Ihejf have little to hope from. Sherman.
The hrutality and inhumanity of t'U woe
dun despot at Atlanta, are too hmi'.nr tv
Southern readers to need repetition. The
lectnt report of City Mart-hal ijoward, nL
AtUnia, to the Governor of (ienris, de
tailme the wanton destruction of proj.trtj
ia the Gate City, apjiein d in the Express
but a few dys since. Heaven turbid that
a similar late should bt-taW the bcaufilul
city of Savannah. An ordvr for the whde
m1p banwhineiit of her population at this
rigArnus ieaon of the year would be an ct
l cruelty that many of her tender womec
and chilereu could scarcely survive.
From lh Waihinglnn Chronic's.
WII.M1NGMO.N AXU JTS LEFECE.
Wilmington stands on the left bank of
the Cape Fear river, thirty-five miles front
tho ocen. The entrauce to the riter is
obstructed bv three bar, known as the
Western, Main and New Inlet bars. Ol
the defences we have the annexed account:
Oa Kederal Point it located the celebrat
ed Fit Fither, one of the largest earth
works of the style in the Confederacy. Its
armament is unequalled it range oreQ- .
cieney. It mounts about fifty guas, many
of the heaviest Blakely rifles. Near it are
a number of small woiks, called water bat
teries, all mounting gun of hetvj calibre.
Similar works exist opponite Fort Fierr,
the guns of which mmjle their fire with
that of the Fort. Together, these works
command a distance of six miles, three ia
ech direction. There is a formidable
earthwork a little further ip the coast,
near the ighthe the giat of which cw
t er the seaward approach to the New Inlet
bar entrance. "Near Fort Fiher,abatitrj
placed opoaaa artificial sandhill threatens
much annoyance to oar fleet. Its gnat are
abt t throw, p'vaging nhot, as vtlt as p ra
jectile. far out vaward.
Ihe entrence by the waj at New lolct
is o 'itotted and gssrded by heavy mtil-
lery t'at te i-U attemp tnaf to go in or tun
i1I0 feel looir be 51 wide, i built otlliv tin f it .would o jected In a n
- . .. . , . t . I -. I C II.. ... . ...
grttitie, and it eliniated -1 wa nVarlv
iir5.(()0. 'he lndpe ile.it Tresbviertan
I liuult, is a fine grari;e butid'iij.aod r?t
5i26,tHm. St. Jwhua (EpUrn.-al) church
i alo a ter ? hanl;n: b'ld-ttn, I'ke
city has tmr eightrrli or 'Wi-ntv Prote4
ant, and thiee'or ftr t'atholic Chorth".
one tlphrew Stnajoae, fie Banks, a
Sat ing lutituioo, -til lire co.npmie.
no iii'iricalsoeiety, avcral reading r om,
and a public library ol oinp tt r K),0:i0
votuut. The privrtr sthouliare numer
ous, and liberal ptovi-ioo t ini'lc for the
education ol the ioor. Aiuiing the ihar.
itable inttitotiont m,ir bs nrnnoned the
Orphan AtU, the ' ifavsnoah lloppal,
the Oeorgia Infirmary, ihe Uion Soci"ty,
the Widows' Hoiieiy, 'he S,ivanat.h Fn e
School, Hibernian and !t. Andre w S'-ci-etios,
and Seamen's Friend S -cietr.
A monniicnt ha beea erected in John
ana Square to Ihe memory of Oen. (ite ne,
and another, (a most inpviug structure,;
to the memory of Pulaski, the noble I'oW
who gallantly fell in aa aiiack oa the city,
when held by th" Britivh, in October, ITb'J.
1 he city is lighted with gas, and well sup
plied w'ilh water from the Savannah river.
Sauatuh is the ceatre of a very extea
loen U"" cr r4 fiif . Iletw frigates, w't e
dri of wter prreluded. ikeir eroMio'i; t -e
H', 'wott'd. .c esitv . i:lchor outi or
ail up an-l riowiMhfc btachjnr perhap ih.y
will atl in a circle, at did Dupnnt' e't.
A th- i a pi ore ul 1'ort U-vaJ. Ky thi n e
thud they would be ensued t keep ihi."
g prrfectly .rod, th .ea fresh, and .it
the Mitt llne svrift'itlv ii '.eifeic wuli the
accuracy ol the reb f.e. The grctd
oer which tht heavy veU would hght is
a tnfleoter two mile Iron Fort Fts'cr,
yet it it within elfrrtite rahgt at a rr,
rate elevatisi of the p's. On iVe's
Il'n', and opposite to Fort Fiher, thre
is aid to exit a small water batttrr;
mounting nine jjun.
The entoiiCe by Ihe western bar it a No
well guarded, nd the ftpt.roachcs are de.
leoitrd in the inotpproted manner kno a
to engineering science. The firttw.ikj
to be ec-ountered gting in this way, tie
situttrd oil Oak ltiaud, near the light
nous. It is not g-neraiy known how nt
ny guns are in poition there, but undonf-t-e.'llv
there Is a sufficient number to dog
fleet much damage before they can be si.
(need or passed. On Bali) Head, tho
Southern extremity of Bmiih'a hlaad, is
M
4