North Carolina Newspapers

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VOL IV SALISBURY, Bp 1800? ' NoT"l4
. BBS . . BB J
bee. 17.
l)tlJ Nor II) Stale
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Obituary notices, over six lines, charged
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To persons wishing to advertise for a Ion
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I HI foas down and the bin from out the
As the say with Ms MnssjM cads,
Haw I sigh for thee as I' u. atttlac all alone
When I think of my home and frier:. Is ;
For still 4 I dream of the sassy, sassy days
That came like s charm t as then,
And my heart would break if I thought tuon could'at
Shosld I live to behold thee again.
Tho' the day he bright and as cheerful as of old,
I rejoice not to share its light ;
For my heart is sad is its loneliness sway,
Be it day or the solitude of sight.
Bat eh! it is sweet with a sorrow on my heart
Te pause as the stars dew-end ;
And t think of the ia s regies far away
As the pride of my heart and a friend.
I the sun goes dowa in the silence of the sight
Oh 1 my heart! how it sighs for home !
1 1 still would stay is my solitude swsy
If a change o'er thy spirit should corns ;
Far all that I prise Is the merry, merry laugh,
And my fate on the friendship depends;
And my heart would break if I thought thou would'st
Should I greet thee at home with my friends.
Tbe following act lias passed both houses
of the General Assembly :
Section 1. The General Assembly of
North Carolina do enact, That the taxes
hereinafter designated, payable in the ex
isting national currency, shall be assess
ed and collected under the rule and reg
ulations prescribed in this act, and In the
act for collecting revenue, ratified March
twelfth, eighteen hundred and sixty-six,
or such act as may be substituted there
for by thia General Assembly ; all the
provisions ef which, except as far at mod
ified or repealed, shall be held applicable
t secure the assessment, collection and
return of the taxes herein imposed.
Sec. 2. On each taxable poll or mrje
tween the ages of twenty-one and fifty,
except aueb poor and infirm persons as the
County Commissioners may declare and
record fit subject for exemption, there
ball be annually levied and collected a
tax of one dollar and five cents, the pro
ceeds of such tax to be devoted to purpo-
eat of education aa may be prescribed by
If any poll tax shall not be paid within
sixty days after the same shall be deuiau
dabfe, it shall be the duty of the sheriff, if
he can find no property of the person lia
ble sufficient to satisfy tbe same, to gar
nishee any person indebted te the person
liable, or who may become indebted to
him before tbe expiration of the calender
year. And the person so garnisheed shall
be liable for said tax.
See. 3. The taxes hereafter designated
ball be applied to defray the expenses of
the State government, to pay the interest
on the public debt and to pay appropria
tions for schools and charitable instilu-
Class 1.
See. 1. There -shall be an ad valorem
tax of thirty -five cents on every one hun
dred dollars in value of real and personal
property in thia State, subject to exemp
tions made by law. This tax shall be lev-
ted in addition to such special taxes as are
authorised by the General Assembly.
Upon all moneys, credits, investments
in bonds, not excepted by law, seven
twentieths of one per cent.
Upon all stocks, joint Block companies,
-or otherwise, seven-twentieths of one per
-cent of their cash value ; Provided, That
all the taxes for State and Count v purpo
ses, imposed upon all real and persoual
property, exclusive of tbe special taxes au
thorized by the General Assembly, shall,
in no ease, exceed two-thirds of oue per
Class 2.
The subjects and persons mentioned in
tthe following class shall be taxed as spa
ciaily mentioned :
Sec. 1. On tbe uet incomes and profits,
other than that derived from property tax
ed, from any source whatever, during the
year preceding tbe first day of April in
each year, there shall be a tax of two and
one-half per cent. . Tbe income tax shall
include interest on tbe securities of tbe
United States, of this State, or other State
or government In estimating tbe net in
come, the only deduction by way of ex
penses shall be :
1. Taxes other than the income tax due
this State.
2. Sent for use of buildings or other
property used in the business from which
the income it derived.
3. Usual or ordinary repairs of the
buildings from which the income is deriv
ed. 4. Cost or value of the labor (except
that of tbe tax payer himself) raw mate
rial, food, and all other necessary expen
se! Incidental to the business from which
the income hi derived, together with the
necessary expenses of supporting the fam
ily which shall, in no instance, exceed oue
thousand dollars. , '
The tax payer shall return to the asses
tor tbe gross amount of his expenses to
be deducted tberafrem. which return tbe,
assessor ahull CI" In the office of the clerk
Sec. 2. Upon all real and personal es
tate, whether legal or equitable, situate
within the 8tate, which shall descend, or
be devised or bequeathed to any collateral
relation or person, other than a lineal de
scendant or ancestor of tbe husband or
wife of the deceased, or husband or wife
of inch ancestor or descendant, or to which
auch collatteral relation may become enti
tled, under the law, for the distribution of
the Intestate estates and which real and
personal estate may not be required in
payment of debts and other liabilities, the
following per centum tax upon the value
thereof shall be paid :
1. If such collateral relation be a broth
er or sister of tbe father or mother of he
deceased, or issue of tuch brother or sit
ter, a tax of one far cent.
2. If anch collateral relation be a more
remote relation, or the devotee or legatee
be a stranger, a tax of two per cent
The real estate liable to tatatiou shall
be listed by the devisee or heir, in a sep
arate column, designating its proper per
cent tax
The personal estate, or real estate re
duced to assets, shall bo liable to tbe tat
in the hands of the executor or adminis
trator, and shall be paid by dim before hit
administration account is audited, or the
real estate is 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 oav a vro rale
part of the tax, corresponding with the
relative value of the estate or interest.
If the legacy or distributive share to be
received, aball not be the entire property.
tuch legatee or distributee shall iu like
manner, pay a pro rata part of the tax
according to the value of his interest.
Whenever tbe persoual property in the
bands of such admiiiistrator or executor
(the same not being need to be converted
into money, in the course of tbe adminis
tration,) shall be of uncertain value, be
shall apply to the county commissioners
to appoint three impartial men of probity
to assett the value thereof ; and auch as
sessment being returned to the commis
sioners, and being confirmed, shall be con
clusive of the value.
To facilitate the collection of the tax on
collaterals, every executor or administra
tor shall return in his inventory whether
the estate of the deceased goes to the lin
eal or collateral relations, or to a stranger,
and if to collaterals, the degree of relation
ship of such collaterals to tho deceased,
under a penalty of one hundred dollars,
to be recovered in the name and for the
use of the State ; and it shall be the duty
of the Superior Court Clerk of tbe county
to furnish the sheriff with the names of
the executors ani administrators, who
make such returns after each and every
term of his court.
Schedule B
The taxes in this Schedule imposed are
for the privilege of carrying on the busi
ness or doing the act named.
Section 1. Traveling theatrical compa
lies shall pay five dollars for the first, and
five dollars for each subsequent exbibi
tion. When the theatrical exhibitions are
by the season of not less than one month,
the tux shall be fit I y dollars
Sec. 2. On each concert and musical
entertainment for profit, shall be paid five
dollars : on each lecture for reward, five-
Sec 3. On museums, wax-works or cu
riosities of any kind, natural or artificial
(except paintings or statuary,) on each
day's and night's exhibiting shall be paid
five dollars.
See. 4. Qn every exhibition of a circus
or place for any other game or play, with
or without a name, uulesi such alley, stand
place or game is kept for private amuse
ment or exercise alone, ana not prohibited
bv law. there shall be a license tax of
twenty-five dollars.
Sec. 11. Every retail dealer in spiritu
ous, vinous liquors, porter, lager beer, or
other malt liquors shall pay a tax of five
per cent on the amount of purchases, and
very person who buys ana sells spiritu
ous, vinous or malt liquors in quantities
loss than three pints, shall, within the
meaning of this act be retail dealer.
ec. 12. Every wholesale dealer or per
son Who wy. ane soils
or malt liquors in quant
quantities not less tnan
three pints, shall pay a tax of five per
cent, on tbe amount of bis purchases.
See. 13. Every person distilling spirit-
. . -
uous liquors shall pay a tax of tan
cent on the cash value of tbe liquors
tilled from grain, potatoes, molasses nod
sugar cane ; and ova per cent on the li
quors distilled from fruit.
See. 14. Every manufacturer of tobac
co shall pay a tax of 2 per cent, on his
purchases of leaf tobacco.
Sec. 15. Every merchant or other deal
er shall apply to the Sheriff for a license,
and shall state on oath, the estimated
amounts of his purchases from the time
when the license ia to begin to ran, to its
expiration and the amount of tag to be
paid by him shall be computed upon that
estimate, and the tax shall be one fifth of
one per cent., and shall be paid on recciv
cal practitioner, portrait
tor, daguerrean artist am
king likenesses of the
dollars for each county
ries on his business
person as shall furnis
dence to tbe then II of t
be proposes to practice
arm oi tno mate, ana
ceiptt of bit profession
year, shall be exempt
ed in this paragraph.
Bee. 2. i.very
goods, wares or mere
Mud or water
medicines, w
elMiibot or
i jwawa&
inHb he
. . tla I
. a
ts w sue
pfiT0it xnaf
1 awii jaw -j
(iranv iirmivm.' nnt
i i tame
n ta-
at such
T erfc.
in which
a resi-
the re-
tax impot-
either by
trams, or
wiee. shall bate
tv Commissioners that he is of rood mor
w character, and shall have obtained from
tbe Commissioners (who may in their dis
cretion make or refuse sir order ttr the
sheriff to grant him peddler's 'license to
expire on the first of next ensuing,
and the sheriff, on the prot action of a j profession, or in advance
copy of such order, certified DT the clerk
of said commissioners, shall grant such
Poetise for his county on tie receipt ef
twenty dollars tax: Providtf, (1.) That
net more than one person shall peddle un
der tbe license, (t.) That any person
who temporarily carries on a business
as merchant in any ptblic place.
and then removes his ?oods. shall
be deemed a pedler. f3 that nothing1;
a a - a . . . I
in tins section contained sbal prevent any
peraou freely selling live sock, vegcta-
iug the license, and shall iu no instance 5 let, fruits, oysters, fish, hooks, charts,
or menagerie, foi-xach day or part of a
day, lorty dollars, anq ior eacn sine snow
to a circus or menagerie, ten dollars.
Sec. 5. On itinerant companies, or per
sons who exhibit for amusement of the
public, otherwise than is mentioned iu the
four preceding sections, for each county,
five dollars for each exhibition. Exhibi
tions given without charge fur admission,
and also those exclusively for charitable
objects, shall be exempt.
Sec. 6. On each exhibition of spirit rap
pings, or other device, by whatever name
called, which professes to reveal commu
nications from the spirits of tbe living or
dead for profit, ten dollars
See. 7. On all gift enterprises, or any
person or establishment offering any arti
cle for sale, and proposing to present pur
chasers with any gift or prize as an in
ducement to parehase, within the limit- of
the State, ten dollars for each day sack
pei son or establishment continues ia oper
ation. This tax shall not be construed to
relieve sucb person or establishments from
anv penalties incurred by a violation
the law.
Sec. 8 Every Agency of a bank, incor
porated out of the State, two hundred and
fifty dollars.
i Sec. 9. Tbe tax on billiard saloons
shall be fifty dollars each.
Sec. 10. To keep a tin-pin alley, or al
ley of like kind, or bowling saloon, or
tin than tnn finllara Within f.i .1 u V
W , '-o ,.. n . . uvii .... . . . . ... . a. ,v . ,7 a
after the end of January, April, July and
October, the merchant or dealer shall .de
liver to the sheriff a sworn statement of
the actual amount of hit purchases within
the preceding quarter. The sheriff shall
have power to tequire the merchant ma
king such statement to submit his books
to examination by the sheriff, and every
merchant refuting on demand to submit
his books to such examination, shall be
liable to a penalty lo the State of two
hundred dollars, to he prosecuted by tbe
sheriff and recovered in any coatt having
jurisdiction of the case. It shall farther
be tbe duty of tbe sheriff to prosecute ev
ery men h int refusing as aforesaid, in the
Superior Court of the county, as may be
prescribed for special proceedings to tbe
cud of obtaining such examination and
compelling payment of the proper tax.
Sec. 16 On tbe gross receipts of hotels.
boarding houses, (except those for educa
tional purposes,) restaurants and eatiug
houses, the tax shall be one per cent.
oec. 17. Un the gross receipts of gat
companies, two por cent.
oec 18. 1 he tax on public ferries, toll
gates and toll bridges, shall be on the
gross receipts two per cent On gates
across highways five dollars.
Sec. 19- Every money or exchange,
bond or note broker, private banker, or
agent of a foreign broker or banker in ad
dition to the ad valorem tax on their cap
ital invested, or the tax on their net in
come, shall pay, if employing a capital of
less than twenty thousand dollars or more,
a license tax of one hundred dollars; if a
capital of less than twenty thousand dol
lars and not less than ten thousand dol
lars, fifty dollars ; and if a capital of ten
thousand dollars or less, a tax of twenty
five dollars ; and also ten dollars addition
al for each county in which they have an;
Sec. 20. Every person who purchases
in the State, or brings into the State for
sale or use, playing cards, shall pay a tax
of twenty-five cents foreach seperate deck
or pack so bought or brought into the
Sec) 21. On each stud horse and jack
ass let to mares tor a price, there shall be
a tax equal in amount to the price charged
for tbe season, there shall be a tax of ten
Sec. 22- Every horse or mule drover,
or person who buys or receives horses or
mules from another for sale, shall pay a
tax of one and one-half per cent, on each
sale or profit made in exchange of horses
or mule, due as soon as the sale is effect
ed, or profit by (he exchange is received ;
and upon failure to pay such tax, in ev
ery county in w Inch lie sells or exchanges
for profit, he shall forfeit arid pay one
hundred dollars, which shall be collected
by tbe sheriff by distress or otherwise.
one-balf to his own use aud the other half
to the use of tho State.
Sec. 23. On every person who, for him
self or as an agent of another, sells riding
vehicles, shall pay two per cent on bis
Sec. 24. Every auctioneer on all goods,
wares or merchandise, sold by himself or
agent, whether the growth or mauutae-
ha.fl pay one
per cent, on the gross amount of his sales,
subject to all die regulations and exemp
tions set forth in the tenth chapter of the
Revised Code entitled "Auctions aud
A in liiiuiiis ft i a i iniii ijawniiH iai isii mi
Sec. 25. Every commission merchant
shall pay a tax of one-fourth of one per
cent on hia sales as commission merchant.
see. 26. r.verv person wbose occupa
tion or business is to keep horses or vehi
cles for hire, or to let, shall pay a tax of
five dollars for every horse for thst pur
pose, at any time daring the year, to be
collected by the sheriff quarterly ; Provi-
proportj or interest on incumbrances on j bagatelle table, or any ether table, stand
of (led. That this section shall not apply te
Sec. 27. Every licensed retailer of spirit
uous liquors, wines or cordials, thirty-five
dollars for one year. Every retailer of
malt liquors only, thall pay fifteen dol
lars. The taxes in this section shall be
in addition to the tax imposed on purcha
ses of liquors in this schedule.
Sec. 28. Every iliueroul dentist, medi-
, printed music, or tbe Irticies of his
c. b growth or mannfactuii within this
State. 4. That nothing herein con
tained shall release pedlars from paying
the tax imposed in this act on persons
who deal in tbe same species) of merchan
dise, which tax shall be eofected or se
cured in the same manner iu the ease
of other merchants and traders.
See. 30. Every itinerant who deals in'
or puts up lightning rods, fiVe dollars for
each county ia which be ctrries on his
See. 31. Every itinerant Vho sells spir
ituous liquors, wines 01 cosiabvaot tbe
Sro luct of his own farm, shA!l pny twenty
ve dollars for every countr, and be un
der the same rales and restrctions as ped
lers, except that an order fom the com
missioners shall not be required for a li
cense. ,
See. .12. Every company of gypsies,
or strolling company of persons who make
a support by pretoneliug to tell fortunes,
horse-trading, tinkcririfoTTfcff&iog, fifty
Mullars in each county in which they offer
to practice any of their crafts, recoverable
out of any property belonging to any one
of tbe company ; but nothing herein con
tained shall be so construed as to exempt
them from indictment or penalty imposed
by law.
Sec. 33. Every non-resident or drum
mer or agent of a non-resident, who shall
sell any spirituous, vinous, ormalt liquors,
goods, wares, or merchandise, by sample
or otherwise, whether delivered or to be
delivered, shall pay an annual tax of fifty
dollars, and a tax of like amount as is pay
able by residents on their purchases or
sales, as the ease may be, of similar arti
cles. Before making such' sales, he shall
obtain from tbe sheriff of the county in
which he proposes to do business, a li
cense in writing, which the sheriff may
give ou his entering into bond in tbe sum
of five hundred dollars, with sufficient se
curity, conditioned to pay the taxes herein
imposed, when demanded by the sheriff.
Any person violating the provisions of
this paragraph shall be deemed guilty of
a misdemeanor, and upon conviction, shall
be fined and imprisoned at the discretion
of the court, and shall forfeit and pay five
hundred dollars to the sheriff, to pVot
lected by distress or otherwise, fo.ur hun
dred dollars of which shall be accounted
for as other taxes, and the residue he may
retain to his own use or to the use of the
8ec. 34. The chief officers of banks, in
cluding private bankers, saving bunks,
and such insnrsnce companies as are in
poratcd by this Sttte, tbuH in April -and
October of each jrear, certify on oath tin
amount of dividend.-- or profils which have
been earned, and shall pay on such divi
dends, five per cent. (Jn failure to com
ply with the provision of this section, said
banks, companies ' ptrsous shall pny as
taxes one thousand dollars, to be collect
ed by the sheriff by distress or otherwise.
Sec. 35. Every insuranco company not
incorporated in this State doing business
therein shall pay on the assessments col
lected, premiums received and obligations
for premiums, three per cent., not to be
less than four hundred dollars fort eaeh
company; on failure to comply with the
provisions of this section, shall pay as tax
two thousand dollars and the principal
agent shall be liable therefor. The above
per eentage tax shall be payable on the
first day of April of each year and every
three months thereafter.
Sec. 36. No person shall follow any of
the trades or professions taxed by this act
or in any other set imposing taxes on
trades and professions and franchteS with
out first obtaining a license from the Sher
iff of the county iu which the trade or pro
fession is to be followed, or tbe franchise
enjoyed Such license shall give to tbe per
son obtaining it, the right to practice the
bade or profession or to enjoy the fran
chise therein specified in toe county of
the cberiff by whom it is issued, and in no
other unless the law imposing the tax
shall otherwise direct, from its date to the
following first day of April ; Provided,
That nothing in this section shall apply
to licensed practicing physicians, lawyers
or dentists.
Tbe forra.of the liaeuso shall
he In substance as follows i
Received this dafof
186 , ol dollars, of which
dollars Is the to the State of North Cs
liua, and dollars Is the tax to the
coutv ef for bis license to prac
tice the trade for profession of
until the first dsy of April next
(Signed) A. B.,
Sheriff of County.
(Coontersigned) C. D.,
Register of Deeds for County.
See. 38. The smount of tax to be
poid on obtaining the license to practice
any trado or fffofesaion, which ia taxed
by .terse r. rhe'l be ia predion to
the tax imposed for the whole year, as the
unexpired portion of the year from the
date of the license if to the whole year.
Sec,. 39. Any person proposing to fol
low any taxed trade- or profession . may
take out a Heenwo -in ad van re of tbe time
when he proposes to begin such trade or
of the expira
tion of a license already held by him. In
such ease the license shall be truly dated,
and shall specify the time at which it
shall begin to be of force, as well as the
time when it shall expire, which shall al
ways be 00 the first day of April next
Sec. 40. No license issued by tho sher
iff shall be valid until the same shall have
j been exhibited to, and countersigned by
; the Register of Deeds of the county, who
11 receive for the services imposed on
him by this set in reference to licenses, a
fee of tweuty-five cents from every per
son licensed.
See 41. The Register of Deeds shall
keep a book, in which he shall record the
name of tbe person licensed, the trade or
profession to be followed or the fran
chise to be enjoyed, the date at which it
begins to run and the sum paid to tbe
sheriff, and he shall on the first Monday
in January, April, July and October.
eend a certified copy of such record for
the quarter last preceding, . to the Auditor
of the State, who shall eharge the sheriff
with the amount so appearing due. If
any Register shall fail to perform tbe
duly hereby imposed on him, he shall for
feit to the Stale a penalty of two hundred
dollars, to be recovered of him and the
sureties to his official bond, on motion in
the Superior Court for the county of
Wake ; and on such motion a certified
copy ot his official bond and the certifi
cate of tbe Auditor of tbe State setting
forth his failure to make the required re
turn, shall be Prima facie evidence en
titling thetatc to judgment in tbe ab
sence of any sufficient defence.
Sec. 24. Every person who shall
practice any trade or profession, or use
any franchise taxed by the law of North
Carolina without having first paid the
tax and obtained a license as herein re-
I aired, shall be deemed guilty of a mis
emeanor, and shall also forfeit and pay
to the State a penalty not to exceed
twenty dollars at the discretion of tbe
court, (and in default of the payment of
such fine, he may be imprisoned for not
more than oue month, at the discretion of
the court. ) for every day on which he
shall practice such trade or profession, or
use such franchise; which penalty the
sheriff of the county, in which it is in
curred, shall cause to be prosecuted for
before any justice of the peace of the
Sec. 43. The sheriff shall immedi
ately report to the Register of Deeds all
sums recovered by him as penalties under
this act, and the Kegister shall add three
fourth of each penally recovered to the
Treasury by the Private Secretary of the I believe in the doctrine of predestim -
sue tion, as thus expounded. I do not t
lieve in those doctrines as imposing see
fatality or necessity on men's actions, i r
in any way infringing (roe agency.
I h live in the utter inability of any
human being to work oat his own salva
tion, without tho constant aid of tl n
Spirit of all grace.
I believe iu (bote great peculiarities t :'
tbe Christian Religion a rrsurreclh .
from tho dead and a day of judgment
I believe in the universal Provident-
rof Ood : and leave to Enicnrus. and h! .
more unreasonable followers iu mode---times,
tbe inconsistency of beliw-!rtt
Otd made ajrpii.l wbtc he dose uu(
Other forms of worship, I believe tV
Governor; for khe seal of the Public
Treasurer, to be collected by mm and
accounted for as ether public moneys, fitly
cents ; for the seal ef the Supreme Court,
fifty cents, to be eiNectcd by tbe clerk,
and paid by bim Into the Treasury ; and
for the teal of a Notary Public, or other
public officer, twenty-five cents, to he
collected and paid over by the officer col
lecting the same, to the sheriff of the
connty where such seal Is kept. Said
officers shall heep aa account of tho
number of times their seals may bo used,
aud shall deliver to the proper officer a
sworn statement thereof Wheuever a
ecmU n e4 in the absence of eeal. by
any of said officers, the said tsa ibsafte
on the scroll. Seals made for
tbe use of
any County or State or other Government
or used on i he commissions of officers in
the militia, Justices of the Peace, or. any,
public pension laws, or upon any pro
cess of a court shall be exemptjfrom tax
ation. The officers
collecting tbe
record of licenses required to be kept by
him; the other fourth tbe sheriff may re
"v Sec. 44. No license shall be granted to
any person until the license tax due by
him snail be duly paid.
The taxes embraced in Schedule C
shall be listed and paid as specially there
in directed, and shall be for the privilege
of carrying on the business named :
Section 1. Every Express Company
shall make return to trie r ublie Treasur-
er on or before the tust Mondays m
January, April, July and October, of
-X . . . i
eacn year, oi tnc gross earnings and re
ceipts of such company within the State
of North Carolina, during the three
months next preceding. The said report
shall be verified by the oath of the ehief
officer or agent of the company at its
principal office ia tho State. The said
company shall on or befoie third Monday
of each of tbe said months pay on tbe
gross receipts two per cent, for each three
months, and fur failure to make such re
port, or pay such tax, the company shall
pay as taxes two thousand dollars, to be
collected by sucb sheriff at tbe Public
Tioisurer may designate, by distress or
Sec. 2. Every Telegraph company do
ing business in this State shall, at the
times ai d ia the manner prescribed in the
preceding section, make report of the re
ceipts of said Company within this State
and pay to the Public Treasurer ono per
cent, for each three mouths, and in case
of default of such report, or payment, tbe
company shall pay as tax one thousand
dollars, to be collected by such sheriffs as
the l'ublic Treasurer shall designate, by
distress or otherwise.
Sec. 3. Whenever tbe seal of tbe
State, or of the Treasury Department, a
Notary Public, or other public officer,
except clerks of the Superior Courts, re
quired by law o keep a seal, shall be af
fixed to any paper, except as hereinafter
is excepted, tho tax shall be as follows,
to be paid by the party applying for the
same : For the seal of the State, one
dollar, to be collected and paid in to the
taxes may retain, as
per cent.
See. 4. On each marriage license,
mortgage deed, marriage contract, and
deed in 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 oth
er instruments admitted to registration,
where the consideration exceeds three
hundred dollars and it less than one
thousand dollars, fifty cents, and twenty
five cents in addition for every additional
one thousand dollars. V here anv of the
foregoing instruments are proved before
the clerk ot tho t'ounly Commissioners,
he shall be charged with the collection of
the tax as heretofore. Where probate is
otherwise made, tbe Register shall col
lect and pay the same, less five per cent
commissions to the sheriff, rendering a
sworn statement of the number and char
a ter of the instrument! admitted to regis
tration and the ta xes due thereon, which
the sheriff shall file with the Clerk of the
County Commissioners, as directed by
Sec. 5. On every charter ef incorpora
tion of any company granted by the
General Assembly other than those for
charity, benevolonce or literature, where
the corporation had pa wer to become' in
corporate under the provisions of chapter
twenty-six, Kevlsed Code, entitled "I. or
potations," and on any amendment of
every snch charter, whether originally
granted by the General Assembly or se
cured by letters patent or otherwise, there
shall be 4 tax of" twenty-five dollars paid
directly to the Public Treasurer. No
company shall be organised under sucb
special act of incorporation or derive
benefit from any act to amend their char
tei, without at first obtaining a certified
copy of uch act from tbe Secretary of
state, which shall not be furnished until
the Treasurer's receipt for the said tax
shall be filed in the office of tbe said Sec
Sec. 6. All laws imposing taxes, the
subjects of which are revised in this act
arehereby repealed ; Provided. That this
repeal shall not extend to the provisions
of any law, so fa as they relate to the
taxes listed or which ought to Lave been
listed, or which may be due previous to
the ratification of this aet.
See' 7. This act shall be in force from
and after its ratification.
Congregational mode, on the whole, to h
preferable to any other,
I believe religion to be a nutter not f
demonstration, bnt faith. God requin a
us to give credit to the truths which I i
reveals, uot because we can prove tin i ,
but because be declares them. When tl i
mind is reasonably couviuced that tl. -Bible
is the word of God, the ouly n -maining
duty is to receive its doctriie
with full confidence of their truth, at 1
practice them with a pnre heart
I believe that the liible is to he u
ders food and received in tbe plain a i
obvious meaning of its passages ; since I
cannot persuade myself that a book in
tended for tbe instruction and conversion
of the whole word, should cover its tru
meaning in sucb mystery and doubt, that
noue but critics aud philosophers can dis
cover it.
I believe that the experiments and sub
tleties of human wisdom are more likely hi
obscure than to enlighteri the revealed
will of God, and that he is the most ac
complished Christian scholar who ha
been educated at the feet of Jesus, and
in the College of Fishermen.
I believe that all true religion consist
in the heart and the affections, and tb t
therefore all creeds and confessions at
fallible and uncertain evidence of evan
gelical piety. i
Finally, I believe that Christ has im
posed on all his disciples a life of active
benevolence : that he who refrains only
from what he thinks to be sinful, has per-'
formed but a part, and a small part, - ft
his duty, that he is bound to do good si. t
communicate, to love his neighbor, i
give food ana drink' te his enemy, and t
endeavor so far aa in him lies, te pro
mote peace, truth, piety, and happia
in a wicked aud forlorn world, beQnt "'
that in the great day which is to eesu ,
there will be no other standard of snaxH.
no other criterion of character than shat
which is already established, "By their
fruits ye shall kuow them."
SHALte- ,
The following letter is from Daniel,
Webster to Rev- Thomas Worcester
formerly pastor of the Congregational
Church, iu Salisbury, N. H., and is ac
companied withe, confession I of bis re
ligious faith. -Mr. Webster, it is stated,
tetained bis membership with the church
in Salisbury up to the time of his death :
Boscaex, N. II., Ang. f?,1807.
Hear Sir: The other day we were
conversing respecting confessions of
faith. Some time ago I wrote down for
my own use a few proposions in the shape
of articles, intending to exhibit a very
short summary of the doctrines of the
Christian religion as they impressed my
mind I have taken the liberty to en-'
close a copy for your perusal. I am sir,
witn respect years, D. Weiistkh.
I beliove in the existence of Ahui-'htv
God, Who created and govern We wbmlo
world. I am taught this by the works of
nature and the word of revelation.
I believe that God exists iu three per
sons ; this i learn from revelation alone.
Nor is it any objection to this belief that
1 cannot eompiehend how one can he
three or three one. I hold it to be my
duty to believe, not what 1 can compre
hend and account for, but what my Mas
ter teaches us.
I believe the Scriptures of tho Old
and Iew Icslauicut to tnc will and word
of god.
1 believe Jesus' Christ to bo the son of
God. The miracles which he wrought
esisblisn in my mind ins personal au
thority, and render it proper for me to be
lieve whatever he asserts ; I believe,
therefore, all his declarations, as well
when he declares himself the Son of
God, as when he declares any other pro
position. And I believe there is no other
way of salvation than through the mer
its of his atonement. of a misdemeanor, and urton conVlcIi"
I believe that things past, present and ". therefore shall be punished by impriso..
to come, are all equaly present in the InL'l', 111 tn'; county' jail not more than si
mind ot the Deity ; that with bim there months, or by a flue uot exceeding SlO.t
is no succession of time, nor of ideas ;
that therefore, the relative terms past, A westernAgriculiurist is of the opt.,
present and future, as nsed among men, J Ton thatthe ice crop throughout the coo
cannot, with strict propriety, be applied ' try has not been injuied by the frost lh
to Deity. winter.
The Hon. Thomas F. Marshall, of
Kentucky, once a prince of good fellow
was defending a man charged of murd
in J essamiue county, Judge Losk, prethl
ing. The testimony against the man w .
strong, andl Tom struggled hard on tin?
cross-examination, but to little purpose,
for the old Judge was inflexible in his
determination to rule out all improper tes
timony (fjffercd on the part of defence.
At last Tom worked hiinscl into a hie i
state of excitement, and r tl,
that "Jesus Christ was convicted upo i
just such rulings of the court that trie !
him." . .
"Clerk," said the Judge, "enter a fi.
of ten dollars against Mr. Marshall."
"Well, this is the first time I ever heard
of anybody being fined for abusing Pon
tius Pilate," was the quick response f
Here the Judge became very indignant.
and ordered the clerk to enter another
fine of twenty dollars.
Tom arose with that peculiar mirth
provoking expression that no one ca i
imitate, and addressed the court with a
much gravity as circumstances would
permit, as follows : "
"If your honor pleases, as a goo-r
citizen, I feel bound to obey the order if
the court, and intend to. do so in this i
stance; but as I don't happen to have
thirty 4lUrs about me, I shall be coin -p
lied to borrow it from some friend ; an t
as I see no or.c present whose confidence
and' friendship I have so long enjoyed as
yonr honor's, I make no hesitation i i
asking the rmal favor of a Joan for a feu1
days, to square up the amount of lh -tines
that you have caused the clerk to
enter against me."
This was a stumper. The Judge look
ed at Tom aud then at the clerk, and ii -ally
said :
'('hrk, remit Mr. Marshall's fines; tl.
State is better able to lose thirty dollar
than I am."
Michigan is the State for the ladies! -
The Senate of that State, has passed i
bill providing that, if any person sha I
hereafter wilfully insult, or wilfully ai d
indecently annoy nny female, by any ob
scene or indecent te rd or tr ,;', act ;
acts, such person shall be deemed guiit v

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