IIALEIGH, IT. G. WEDNESDAY, riA'ST 3, IQ37
vol inivitt : iro id
"Laws of' State -..of ortV CatoWna,
Passed !! Session f 136'3T. r
Wooses of their rail road,' as 10 aflord genera! accommodation
fifsf.
Sec' 29 iflnd fce it. further enacted; That the corporation
shall exercise the corporate powers herebj granted for ninetj
years and no longer without a renewal of the .charted ,",
Vkt irr to ivconPORATK tllR NOBTH CAROLINA CENTRAL
AM AUI I" 'HKlf K0AU COMPANY. tfnneiuiit. , . (
SjUiuJ it further enacted, l rut-it glial I otTHayprivi!ege is herebj reserted to the State, or to anjr company
such bridge a it niay De necessary lor mem 10 ereci wrjne
in-itMrted-un(lcr JhtJilhoritT of this State
. . -S-rf-fr.; -i....,., .
to connect with the road hereby provided fur any other rail
road leading from the main route to any part or parts of this
. r. . i. i ; r : I. I..L-.: '
Hitti 'nir si 'ii l in iiirminir wui is rniiiirriuin nn imui w
. I t 1.1 4.11 ...t t.l. I " . w ' . . m "
passing over ano using sucn unuge. fw.u1Ui ,u i, shaltfee done to the works of the company hereby incorporated
than in no case esceeu me uigucai ia w in vw " " - j
Jiwubel any Jwidges jf the State; Provided however, that no
toll shall be demanded tor using said bridge on account of ei
ther . property or persons passing along the rail road, and pay
iog tolls therefor) and it it shall be necessary for the compa
ny" in the selection of the route or construction of the road by
them to be laid out and constructed, to connect the same with
or to use any turnpike road, bridge or canal, made or erected
by any company incorporated or authorised, by any law of this
State, it shall be lawful for the President and Directors of the
company hereby. created . to contract wjth such corporations or
persons for the right to use such roads, bridges or canal, or tor
the transfer .of any of their rights and privileges of such corpo
ition. ..-..',..,..
Seo. 1 8. Mud be it further enactedt That it shall be lawful
for said company to erect scales at their toll gate or gatesrto
wcifr'i the burthen of any wag-on- carriairer machine, or other
vehi
Stc. 19. Jlnd be it further enacted, t hat an annual meet
ing of the proprietors of tha slock of the .said' company' shall
-be heWt-such-time-sad t.ucU. plac,ineacliJMid.j;ypry.yeari
as the stockholders, at their first general meeting, or at any
Bubsequentrgenerar meeting may appoititf 1o constitute which
or any general" meeting called by the, President and Directors,
according ti the provisions of tills act, the-presence of propri
etor holding a majority of all the shares shall be necessary,
either in person or by proxy, properly authorised ; and if a
sufficient' number 'do not attend on that day, or any day ap
pointed for a general meeting called by the Directors as afore
said, the proprietors who do attend may adjourn from time to
time, until a general meeting shall be had.
Sec. 20. And beit further enaced. That in counting all
jrojea oPthc siTdT6Tnpanj'ea
vote Tor each share as .for as ten i shares, and one vote for every
five shares above ten, by him held at the time in the stock of
...the, .IWUPWJW.PJ . . ....... ,
Sec. 21. lie it further enaeMTThal President ind
15rrectrs8hll render distinct accounts of their proceedings
and- disbursements of money, to the annual meeting of the sub-
8.40. 22. And be it further enacted. That so soon as the
said raiLroad shall ba completed so far a the company may
deem it expedient to extend the same, the President and Di
rectors of the said company, or a majority of tKem, "shall semi
annually declare and make such dividend, from the nett profits
fro:n the tolls herein granted as they may deem advisable, to
bj divided among the proprietors of the stock of said company
in proportion to their respective shares.
Seo. 23. A id he it furJier enacted. That after said rail road
shall ba co nplettd and put into operation, if the said Presi
dent aTd Directors
out of repair, or from any other cause, fail or neglect to trans,
port any produce or other commodities, which shait be deposit'
ed !invenisnM said rail r.adrand' which the said President
an l Directors shall .he -required to transport as aforesaid, .the
- to1tTirnsiattaiii' bein j tendered, as a penalty for such
failure or neglect, the company shall be liable to the party in
jured for such failure or neglect. -
Sko. 21. Jtni be it further enacted, That if any toll gath
erer, at any toll gate tu be erected by ths authority of this act,
shall ask, demand or receive any other or greater to Is than are
herein allowed, he shall forfeit and pay to the party aggrieved
thereby two dollars,' for every such otnsnce, recoverable, with
cost, by warrant before any justice of the peace; and if such
...... ......,..i.?. . . V , . .t t.
ion gatnerer, oemg ai me lime oj incurring such peiiauj m mc
service of the company, shall be unable to pay the judgment
recovered against him or her, the said company shall be liable
.to. pay. the Amt-...r--
Sep. 2J. Jndbe it further enacted' That if the said rresi
leht and Directors shall not begin the said work within five
Years after the oassaire ;f this act r -shall, not complete .. fift jr
miles thereof within, ten rears thereafter, .then the interest of
said company in the said rail road and the tolls aforesaid shall
be forfeited and cease. i .
Sec. 26. lie it further enae'ed, That 'the. President and
Directors shall cause to be written or printed certificates for
the shares of the stock in the said company, and shall deliver
one such certificate, signed by the President and countersigned
. by the Treasurer, to each person for every share subscribed by
Jiimj jvhkhceftiftcate shall be transferable by him, subject hoV
jFeFt'o aTO payments
"firsrcJuseir tlie"
bookvtobe kept by-thecompany forhat purpose, shall tlience-
forth become a member of said .company and shall be liable to
pay all sum due, or which . shall become due upon the stock
assigned to him: Provided, however, that such assignment shall
in no wise exempt the assignor or hi representatives from their
liabilities to the said company, for the payment of all such
' sums, if the assignee or, hit representatives shall be unable or
shall fail to pay the same.
Sec.; 5.7. Jind hit it fur llur tnnr.'ed. that if the said Presi-
' dent and Director or a majority of them, .cannot agree with
the proprietors for the purchase and sale of any such quantify of
I cround. not exceeding' one act-sat nnv nni nlarc. an may be ne-
? - " ' -XTTT - -- - t ' '
rp.ir tlir a till! linilan ni huxua anir Bf-firiF ln.'
f;me, or tor any omer necessary purpose, it shall-and may oe
awful for the President and ' Directors to file a petition in the
Court of Pleas and Quarter Sessions of the county in wlrch
. the land lies against the proprietor of the land, setting forth the
circumstances; and upon its being made appear to the satisfac
tion of such court (hat the said President and Directors have
caused the proprietor of such land to be notified 'ten days be-'
fore court, the said court shall order the sheriff to summon
.a jury of good and lawful men, who, after having taken an oath
(which oath the sheriff or his deputy is hereby authorised to
administer that will assess the damages which such pror
I irietor will sustain, by reason of the condemnation of such
and, shall assess the amount the petitioners ought to pay to
such proprietor and the said jury in assessing such damages
shall take into the estimation the benefit resulting to said pro
prietor from constructing said rail road or canal through or
near the lands of said owner or proprietor, but only in extin-
guishment of damages; and upon payment of the value found
, by the jury, upon any such proceeding, to the proprietor of the
ground so condemned by the jury or upon the payment thereof
into court when, for cood cause shown. th court shall haveorder-
m .1 ! i. .t ' . . a n i . . r. . .... a .
-u ii, mc saui rresiueni anu uireciors ana tneir successors snau
be and stand siezed of the ground so condemned in fee simple.
Sec. 28. If anr person or persons shall wilfully, by any
means whatever, injure, impair or destroy any part of the rail
"road, or canal or canals constructed by authority of this act, or
any of the necessary works, buildings, machines, wagons, ve
hicles or carriages, such person or persons shall be punished
according to the lavrs which may be in force in this State at the
time, for the protection of the public works or property of tht
Ration shall, be made from time to time," to any of the officers,
servants pr sgents of the company, r as the proprietors in gen
eral meeting shall prescribe, or may authorise tne rresiuent
and Directors to allow. ' . i
Ratified 19th January, 18Sr.
I nrtib Atttute.V
REVENUE.
An Act to provide lor the collection and management
. Revenue for this State. 5 "
Jit tf eriticleil btj Iht Gcncriil Ji&semMf nf the State-tf
.X orA Carolina, and it is hereoy enactea oy thiMylhoritij M
the tame. That there shall be annually levied and., collected,
from all the real property with the improvements thereon, with
in this State, subject to taxation, the sum of six. cents oa every
hundred dollars valuel thereof- .... '---l
- SFrr-S. ---Air real estate,- held by deed,, grant, or iease, or
of a
K? ti ile'of i-eo('Vii1IKCMrmiitt' shall be subject t
the payment of public taxes, 'except the Jcal estate belonging"
to the l)niver.ity of this State, anil such houses, lots and other
reateslaWW
or for the education of youtlujor , lbe.support ot the poor; and
except also such real property as is or shall be exempted in any
act creating a sodety ox . CQropany.with: corporate growers and
privileges.. ' ..
Sr.c. 3. All entries of land shall be subject to taxation like
other real estate. .
Sec 4. If any person shall return, as hi taxable property,
any land, and shall dispose thereof before the taxes due there
on shall have been paid, and shall have no estate to satisfy said
taxes within reach of the sheriff, the purchaser of said land
shall pay tho taxes due thereon, and may be proceeded against
as if he hatroriginally given in the same. -- - -
Sec. .5. A tax of five dollars shall be laid on all turnpike
road where toll is received, and on all gates which have been
r hereft jaay be erected across any public road iu this State
which roads and gates shall be given in at the same time that
ea! estateTs given in for taxation. :'
S E.c.6JAn.aiiQual tax of twenty cents on each and every free
male poll between the age of twenty-one and forty.five years,
and a tax of twenty cents on each and every slave poll, of both
sexes, between the ages of twelve and -fifty years, shall be
levied, collected, and accounted for as hereinafter provided:
Ptocided alicayt, that the several county Uourts shall be au
thorised to exempt from the payment of a poll tax, such infirm
free persons as tliey may think, proper objects, and also the
slaves disabled by bodily infirmities pr void of reason; such in
capacity to be judged of and certified by the County Court,
shall not be deemed taxable property, nor given in as such by
their respective-owners.- - -' "'. '.,'
Sec. T. A tax on all stud horses and jack asses wUhinJhis
State. oTtfie highest sum which" the i owner or keeper of such
stud horse or jack asses shall ask or receive for the season of
one mare, Bhall be levied, collected and accounted lor; and all
stud horses and jack asses which are not stationed in any one
county, and all those that may be brought from another State
to stand for a less term than the season in this State, shall pay
the sheriff of some rouoty the amount of the season, as soon as
the season of such stud horse or jack ass shall commence, or
produce a certificate from a justice of the peace from the coun
ty from whence such horse or jack ass came ("if in the State. )
that such stud horse or jack ass has been enlisted for taxation;
and it shall be the duty of the sheriff to collect the said tax;
and-on failure-of-the-owner-or. keeper of. such stud horse or
jack ass to pay the same, when demanded, it may be lawful for
me snenn io uisirain ior mc name uj seizing sucn siuu norse
or jack ass, and make sale thereof for the tax.
Sko. 8. 11 owners orkeepers of stud . horses and. jack
asses shall enlist the sime for taxation as other taxable nroner-
ty-TB-enftsted: and n failure of such owner or keeper to enlist
such 'stad horse and jack- s as aforesaid, they or either of
them, shall be liable to pay a dou'jle tax lor such horse or
jack ass. -- - ; ',;,:
, Sec. 9. The owner or possesser of every billiard table
shall sive in such billiard table in the same manner as other
taxable property, and shall piy for Mch billiard table, a tax of
hve hundred dollars; and tio oiuiard taolf snall be kept until
such tax shall be paid to the sheriff f the county in which such
billiard table is or may be erected rept upjniljl.ljcense.10
erec'fof "keep ffiesame'ghairiiefirst granted by said shejriff; and
if'nyAttlhrd'::
first hail and obtained, the 8nenffot iiie county where such ta
ble u or may be erected or kept up, shall seize and destroy the
same by burning. '' '"'t':i:':-7! -
r Seo. K). ', Each and every person who shall peddle in any
county in this State, and not on a navigable stream, goods,
wares or merchandise, not of the growth or manulacture or tins
State, or. any wooden clock,-or the machinery or materials
thereof, or jewelry, which machinery or clock shall be manu
factured of materials not of. the growth, produce, or manufac
ture of this; State, shall pay to the sheriff of each and every
county in which he shall so peddle goods, wares, or merchan
dise, or jewelry,' or any wooden clock, or 1 the machinery or
materials thereofheorartwentyTdollars-ofr-eveiraTt
wagon, or other vehicle, employed in the transportation of said
goods, wares or- merchandise? Provided, that should two or
more persons employ one cart, wagon, or other vehicle to trans
port their goods, wares, or merchandise, each and every of
them shall pay the aforesaid tax on said cart, wagon orother
vehicle byihein employed; nor shall any. thing itt: this section
be construed to authorize two or more persons, under thff pre
tence of being partners in trade, to peddle goods, wares, or
merchandise under the. same license; which tax shall be ac
counted for by the sheriff in like manner as other public State
taxes; and upon paying such tax, and obtaining a receipt there
for, such person shall be authorized and permitted to hawk and
peddle g tods, wares, and -merchandise, wooden clocks, or the
machinery or materials which shall not be of the manufacture
of this State, or jewelry as aforesaid, in such county and no
other, for the.term of one year thereaftert and every person
who shall peddle goods, wares, or merchandise not of the
growth Of manufacture ot this State, except vegetables or other
provisions of the produce of the United States, on any aaviga
ble waters in this State, except as excepted in the next section,
shall pay to the sheriff of each and every county in which he
shall so peddle, twenty-five dollars, as tax to the State, to be
levied and accounted for as above; and on payment thereof,
shall be authorized and permitted to peddle goods as aforesaid.
in such county, and no other, for the term of one year thereaf-.
ter; ana eacn and every person who shall peddle In any county
without previously having paid the tax thereon, and having ob
tained a license at hereinafter directed, or who shall refuse or
neglectupon the request of the sheriff or his lawful deputy,
or any justice of the peace, to show a license therefor, shall
1,1 . 1 ' . ....! i. !.. ., '4!.WI ....... i
pay a tax of one hundred dollsrs, to. be collected b the sheriffi
of the county where such ' failure takes place by distress and
sale of the property tif such delinquent, and to be applied one
half to the use ot the Stale, and the other halt to the use f the
sheriff; f rovided nevcrthekts, that nothing in this act contain
ed shall extend to tax persons who hall sell books onlri and
provided, nothing herein contained - shall exempt the persons
wrmn vvwng llut4 U U UlU impOSCU ,0U JLDU8C
who sell goods, wares, and merchandise, or wwMlen clocks, or
ine macninery or materials tnereoi. which shall not be of the
manulacture ol thisbtate, at auction." - 'J'.'T "I V' ---Sec,
ll.-Any person Who shall peddle goods,' wares, or
mercnarraisernqvoi tne growtn or manulacture ot this State,
except vegetaoies or otner ;roisioa..j. iJ, produce of 1h
United "Slates, on the south side of Albemarle Sound, and the
waters emptying therein Ho moke and Cashie excepted) shall
pay to the sheriff of each and every county In which he may so
peddle, the sum of five dollars annually,' at a tax to the State,
to be levied, collected and accounted for as other taxes upon
pedlars: .Provided, however that nothing in this section con
tained shall be construed to extend to persons peddling on the
land, but only to those peddling on the waters aloresaid.
Secu 12L . 'ITie several sheriff of the State shall collect and
enforce the payment of the taxes by this act imposed upon ped
lars, notwithstanding the. pedlar may rent or procure houses
for the purpose of carrying on a temporary sale of goods. "
Sr.c. 13. - The comptroller shall issue to the several sheriffs
blank licenses to peddle goods within this State,- who shall, up-
S3 tJ StJ
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goods, couotersign and issue the same to the pertfwn so apply- . J . j & g-sg 2? S 2 S s i" I .;::'i'T:iTT
inppwxiayiirjthe tixetimps
censes soissued by the Comptroller, and delivered to any sher- Pc 5' c 31 g J5 S"5i3 rK3'o:;:-':-iv;:
iff, shall stand as a charge against sad sheriff for the amount ol .. '. Jg ? ? 3 58 ffj 5 t? : "r'-TX? ')
aHTliceMes?ifti"ttinklicTifl
mentlf his public accountsTId a creditTor IT licenses by him' gTT 9 fj- g. "fe- er T 5s g ""
not issued and countersigned, which lie shall return to the SL jf.jf 0 C'Sg cv 2 5. cr a o cr &
Comptroller; awl the Comptroller shall annual y4sue amide. 5. p - "a fr-gi" - !
liver to the members of the General Assembly, to be deliverd iSo'5'5 5 '2 ? gg ? 5 : t . ' t
to the respective sheriffs, not less than eight licenses lor each
county, before the rise of the General Assembly) and should
any sheriff, who sha I have received any licenses as aforesaid,
resign, or the term of his service expire, without having issued
the licenses so delivered to him, he shall deliver the same to
his suceessori and the receipt of such successor shall be allow.
ed saitl-sheriff 4it-tlieBtllcraent
wided. that it shall not be lawful for the sheriff ol any county
to issue such license unless the applicant shall first deliver to
such sheriff a certified copy ol an order from the Court of Pleat
ami Quarter Sssiu of
wanted, permitting the same ..to . issue, which order the said
County ourt is hereby authorized and required to make, se
ven or more" justices being present; upon satisfactory evidence
of the good moral, character of such appljcant.
. seo. 14. livery merchant or jeweller, who shall sell
goods, wares and merchandize, not of the growth or manufac
ture of this State, in any retail store, shuH pa llie following
tax, to wit: if the amount of his capital stick in trade (which
capital snail comprehend all purchases ot goods, wares and
merchandize made within the year Immediately preceding the
first day of April) shall be between lour hundred and two
thousand dollars, a tax of six dollarst if between two thousand
nl five thousand dollars- taxof cight"dotaT;1f b?twecn"fip
mousanu anu ten mousnna amiars, a lax ol twelve dollars; 11 Kj g c a- 5. 5 3 4
between ten thousand and fifteen thousand dollar .t9iM.liS.l 8.. SlAff fllS " g"S.S 2
teen dollars; and If the amount of his capital stock in trade as 3 is 25 f j&rC'C'i',-n;-
aforesaid, shall be above fifteen thousand dollara. a tax of twen
ty dollarst and every-wholesale merchant shall par tax of
twenty-five dollarsrnd evcry commission merchant iax of
ntteen dollars; and every such merchant or jeweller, if a resi
dent of this State, having a store on the first day of April, in
. acit and every year, shall apply to the thertn or the county in
which he sha I have such store, and tender an affidavit, stating
t ie amount of the capital stock which he has employed in trade
in such store, and sha'! pay the tax thereon, and sha I receive
from the sheriff a license to krp the same; but any merchant
unwilling to make such affidavit, may obtain such license by
paying the-ttx-of twenty dol'ars ad-every--ucbmerchauV
keeping a store of goods not of the growth and manufacture of
tLI. :.l . I. I- .L it J r-.-.l.
hup oiaic, wiinouv bucii license, snau lorieu and pay w som
of fifty dollars, to be levied, collected and accounted for as
other'public State taxes J and every person, whether resident
or transient, who shall open such store at any time alter tne
first day .of April, shall apply to" the sheriff for a license, which
shaff be granted upon such applirant gmng bond and -see urity
to the sheriff, to nay the fax required by this section on the
amount of such goods, -wares and merchandize, as such appli
cant shall sell between the time of such application and the
first day of April succeeding, under the tame penalties, to be
collected in the same manner, as the othci oenalties hereby im-
i. :. 1 in V..t .. 1 t 1 . . .ti'.A.
tnr.Mf nyuBii wnoicsaie anu commission mercnanis suau iuko
out licenses in the same manner," and under the same regult
tions, Testrictions and penatlieSi W retail hierchanlsnnd jew
ellers, except that they need Jiot tender the affidavit stating the
A. f . . . L ', .. I f, 1 .1 i .......
niiraji-wrcBpiBT-ocsv---tA-nii-' - snai pe -tne-ciuiy. oi.tnt.
r-....( 1 L';j''irii.TtL-Herr .t- :'-.ri r.A-r --
vyinpiiiiiiEr.jv jbbuc i tne sncrm 01 eacn county uians utco
ses for merchants, to be used and accounted for in the matine
es prescribed anlhe case of pcdlarsJ ..t
' Sec. 15. - Every person usioer the profession of a broker,
either as agent, factor or principal, dealing in the sale of
bins ot exchange or the purchase ol the bills of nny.bnnlr
incorpbrafeCby this Slate, shnll be' subject to oil atihual tax
of twenty live dollars; such pfjrsonusiiiff Such profession or
any branch of.it, shall apply to the sheriff of tht) county in
which hu shall intend or desire to pursue or tiso such profes
sion, and shall pay said tax, and obtain frohi the said sheriff
ajeMjpLmejsold
such piofcssion, not having paid such tax, ho fhail pay a tax
of C Ay dollars, to be levied, collected and accounted for as
otner taxes. ...'.,..: , , . . . :,s
Sec,' 16.' ' All persons who shall briner necro slaves frcui
another State into this State, for sale, shall pay to the she
riff of some one county, the sum of ten dollars upon each
hegrp slavo soTrouKRi; atid it sbail be the dulyof tlie res
pective jshcriffa in this State to collect the tax hereby impo
sed; but if the said person or persons shall produce to 'the
sheriff of ny one county the certificate ol the sheriff of any
other county, duly authenticated, tinder the seal of the clerk
of . the county jn which such sheriff resides, that he has paid
the tax hereby imposed, he orthevjshall be permitted to pro
ceed without the payment of any further tax; and it shall pe
the duty, or .tne sheriff of each county Into which any negro
slave shall be taken byanyv pcrsoq or persons whatsoever,'
to seize such negio slave tiutil the tax hereby , imposed be
paid, or until he or they shall produce to the sheriff an affi
davit, subscribed by him or'thrm before some justice of the
peace within this State, duly authenticated by the certificate
of the clerk and seal of the court of the county, settincr forth
that the slave or slaves so seized were not by him or them.
or any ether person, with bis or their privity and consent,
brought in evasion or illusion of the. revenue laws of this
State; and any person guilt of makin ; any false affidavit
for such person, shall, on conviction, , be deemed guilty of
wilful and corrupt, perjury; and the owneWor possessors of
all such slaves so seized shall pay to tht sheriff all txpeni:
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