The Greensborough patriot [March 24, 1855]

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f
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VOL. XVI. GREENSBOROUGH, N. C, MARCH 24, J855. NO. 824.
PUBLISHED WKEK1.Y
BY M. S. SHBEWOOD.
ivrins: *-2 a year, in advance :
13.50 i/ttt three month*, and$3.00 after twelvt
moil l.'ts.from date of subscription.
ftot
Kales ol A<lvcrllsiiip.
liar per square (fifteen line.-) for the fin"
t IIKI twenty-live cents lor every week '.here-niter.
Deductions made in favor of standing adver
linemeutH a- lolhv.vs:
3 MONTHS. H MOUTHS. I VF.AR
,);,.. -mare, 83.50 *S.50 88.00
Twow.nares, 7.00 10.00 14.00
Three " (! col.) 10.00 15-00 20.00
Hall column, 18.00 25.00 35.00
the course of admini«tration) shall be of an un-| (4.) Upon every pistol, except such as are used
certain value, he shall apply to the county court ' exclusively for mustering, and on every Lowie
• to appoint three impartial persons of probity, to as- knife, one dollar. On dirks and sword canes, fifty
Bess the value thereof, and such assessment being ' cents each : PrnpuM, however, that if said anus,
returned to the court and confirmed, shall be con- . only (Hen shall be taxable ns, at some time within
elusive of the Value. j the year, have been used, worn or carried about
11. The executor or administrator, as soon as ''lC person of the owner or some other person by
he may ascertain that the land of the deceased | his consent.
will not be needed to pay his debts, shall report ' ('>■) On all retailers of wines, cordials or spir-to
the clerk of the court, who receives the tax on j ituous liquors, twenty dollars.
personalty, an account of such real estate, s.nd the ! (ti.) Un every keeper of a common inn, ordiua-tix
thereon shall be paid by the heirs and devi- ! ry or tavern, ten dollars.
sees thereof, respectively, to the said clerk; the j (J-) On each billiard table, one hundred dol-value
of tlie real estate to be ascertained as provi- ; '«rs, except when there are more than one kept j manufacture of this State.
ded in the preceding section in relation to person-I »y the same individual in the same room, then! 32. On payment of the tas mentioned in the i «fco Mum, specifying the county fur wh I,
alty, the heir and devisee Being duly notified of| »• |n ™»t ease, a tot of one hundred dollars on j three preceding sections, the person paying the , tax n paid, and a list of the perfbrnwna
shall keep therein an establishment for the sale of; 44. Ipon every person or company of siiurem,! and other snhieefc. «f #,«♦; „ i_n i fc_.
ie owner reside out of the Ouu
id in tlie couuty where his ager
_ hable tor the nix may,reside : .
in this State shall be subject to the tax for the reward, inUe«^^L^Sr^X'ZV^^X^£STfT
sale of vehicles manufactured by him, when said an annual tax of five dollars, unless the reward coui.lv , f iho ™' ^ ' *' * "^ °f ""
sale* are made in his county. be whollv devoid ... ~Zu. ICSLTLT .7 HHS?. °i'.hc """" ?>«de»ce, sworn before .
81. There shall be paid in advr
iff of each couuty a tax of fifty
person exhibiting, selling or offi
sample auy goods, wares or mere
THE NEW REVENUE LAW.
.1// Art riturcru.ml liecenur, JIIIHUJI hy the Out-
.,•.//.!-....././'/ ••/ SnriU CunAiuit, nt the Set-
,,'on HI Is' l-'-)-">
Be ii enacted by tlie General Assembly of the
hiaie ol North Carolina, and u is hereby enacted by
Hie authority ol the same, as follows:
I. The following taxes shall be annually collec-ted
and paid, by the citizens and other persons,
IN.I l.'i owners of property, situate in the State.
besides the taxes which by any other law may be
imposed on them, unless the pniperty in this chap-ter
described shall be expressly exempt from tax-ation
by this or some other law : The property and
pstatc, hereby exempting limn taxation, are all
Mich and their profit- as may belong to the Mute
"r may belong til or be set apart i'or the I mvcrsi-iv
and Colleges, Institutes, Acadcmiosand .Schools
fur the education of youth, or the support of the
1 r or afflicted, or specially set apart for and ap-propriated
to divine worship.
-. There 'hall be anuuallv levied upon all real
on the real and personal estate received by him,
by virtue of the six preceding sections, shall re-fer
the killing of crows, chinches and other vcr- : 34. Every peddler, except as hereinafter provi- ! especial duty of constables to' demand' such view
1 ache, tooth ache, or ded, of any other article, part of machinery or j 47. if the justice or constable shall be •' -'
r but not paid, and the sheriff shall ba o
tiered forthwith to collect treble the amount with
interest of all such tax by distress or otherwise.
circuit foe or more commissioners, who
dull be i" iiistitnte and attend to all suits
duty it
ironght
render to the justice who takes the tax list, the forthwith collect by distress. | tilting a part of" the fimily, and all 'colored
number of such deeds by him registered in the 85. Every person who shall prove to the court sons living, by consent, on the lands of
per-1 04. It shall be the duty of tli.
Loiini same as well as the property of the receive such compensation fur their services as the 'he justice who takes the fix list the number of county for one year, cither on laud or water, arti-1 the last twenty working days in July, in
I Governor may allow. • such license by hnn granted in the preceding eles, parts of machinery orother thing of the kind year.
fj 15. In all cases where estates descend OT are twelve months, under the penalty of two hundred mentioned in the preceding section. | 50. The real and personal estate, and other I to be
taxed, shall file's bill
isod to collaterals, or strangers in blood, and dollars, for the use of this State, to be collected :i(i. /WurW, (1) That when such licensed ; taxable subjects, unless otherwise provided, re-1 person so dclauliiu
when the same shall be divided oi-settled, orwhcii ' hv tn,: wnjnty S«»lieit«»r. j peddler shall peddle altogether on the waters on j <|uired to be listed for taxation shall be such as lendaut shall not
.. |'pun every free male between the agei
twenty-one and forty-five years, n tax of forty cts.,
and for every slave of either sex iietwecn tin-ages
.,! twelve and fill} years, the like sum BIIUII be
paid by the owner,'and not tf."i hirer, unless when
tl wner may be a noii-rcsMcllt :>.:■' his slave be
hireil, and then the hirer shall list the s.'"-c and
i.:i\ the tax. I'niciiliil, hoirrrrr, thatthcoOUIlty
.nun may exempt from a )«>11 tax such i««.r and
infirm p, rsons, and disabled and insan
they may declare and record to be lit objects for
exemption.
I" i*ni each toll-irate ofa turnoikc road, a la
iieu on
an attempt is made to divide or settle them with-out
any lawful administration being had upon such
estates, any person or pcrsoiisiiitermedlingiusaid
estates, shall forfeit and pay the sum of live hun-dred
dollars, f.. be sued for and recovered in the
name of the Mate iu the superior court of the
e .-laves as ' cuuuty where tl»' testator or intestate ofsuch es-tate
shall have had his domicil at the time of his
death, said penalty to be accounted for when col-
|.,x looted as other public taxes.
every , der an accurate and fair list of all the propelty,
| estate and subjects upon and Kir a hieh be is liable
d, re- perse
ch lendii
■14.) '1'he taxes herein Imposed 00 retailers, the south side of Albeinarle Sound and the tribu-■ were the property or in the possession of the j him i
cm tavern keepers, peddlers, billiard tables and bowl- ttaarriieess eenntteerriinngg tthhaatt ssiide ooff tthe Bsoouunndd,, ((litoanokc | owner or were subjects of taxation on the first . ever.
ing alleys, .-hall be anuuallv paid in advance to the and Cashie excepted) hcshall pay a tax of fivedol- day of April preceding, and the polls shall be
sheriff of the county, wiio shall grant a license lars only. I such as were of the required age on that day :—
for tlie same. And any person offending against (2) That any person' may freely peddle live And any freeman arriving at age after that day,
the provisions of this act shall be subject to a stock, (except horses aud mules,) vegetables, '. and before an election, may list himself'before
double tax, to be collected by distress. . fruits, oysters or fresh fish, thegrowth or produce . the sheriff or his deputy, and pay down to the
(i4.) <bi every merchant, merchant tailor, or of the I'liiled States. i sheriff the poll tax of the year,
jeweller, who shall sell goods, wares, and incr- i (ii) That any person a citizen and for twelve] 51. Lists of the taxables of testators, intestates,
in any criminal or
and the answer ut the de-le
competent evidence against
penal prosecution whut-88.
The public treasurer at the public eost
shall have prepared and printed, as they may be
needed, forms of tax lists withal] the articles and
subjects of taxation to be listed under this chapter
or any future law, mentioned separately over the
heads of parallel columns, in which the amount,
or quantity or description of each article or sub-lize,
a tax of one-fourth of one per cent, months a resident of tlie State, may freely peddle : minors, lunatics, insane persons, absentees and ject to be listed is to be set do
of the highest seas in for one
tli.it -urn. in which case a tax
marc shall exceed
of that value shall
i the same according to the laws of the _ land, and
retain and account for the tax accorut'g to the
I preceding sectionsof this act.
17. It shall be the duty of tlie commissioners
hereinbefore directed to be appointed, to institute
; suit for all penalties incir rod by clerks for failing
to collect and account for tin- tax on collateral des-cents
imposed by this act, and any preceding act",
1 '
. i i I ; Ii . di ill b • listc I by resident o-.vn-
■•r>, uwiicrs, residing oul of the State, of such as
are kept within the same to be let to marcs, shall
pav the tax Ibrlhwith to the sheriff ol the first
nullity into which the horse or ..-.- may be put t-i
stand; and if he shall fail, such sheriff, or any
other sheriff of the ■■ onty in which the animal1 which penalties
illi list .tin and .-,-11 it lorj public taxes.
d»«* fax. ''• K*'cry conveyance made by sneh deceased
- I ,..,;; ;',, v.,|ue „f alj real and perwuial es- [ person, with intent fraudulently to evade the coi-tal.-
which shaii descend ii| be devised or be j wetiim ofsaid taxes, or anj ofthem, slaill, as ajw
.picathed to. . ■• shall liecome distributable among ' the State, b-j void, and the
uther iwrsons than lineal descendants, or to or for i blc, at the suit of the State
paid by the seller. On every commission mer- fur canying on a temporary sale of goods at one or ( board ; and the justice may swear aud examine i for taking the
chant, one per cent, on the commission received mure public places in the State, shall be deemed a j witnesses to aid him in the inquiry. | which he sha
peddler. j 53. At the first court of picas and quarter s.*-! that the list of
ii?. rjnon all persons, commonly known as bro- ; siolu7 of0** «»nty, held alter the first day of loo oath, in the manner prescribed a
kcrs, Who for the purpose of gain.shall be engaged ! -*P™> l}" ««* shu!1 a,."luall>" ;l!T°:llt' tw ««»h hy law.
iu buying or selling bills of exchange or the' bills I cap^,n s distnet, a justice of the peace to take 67. If any justice amohtcd to tal;
lall b counted fur as other
-t
line shall be chargea-oii
the property t -
the U-nctit of the father or mother, or any lineal
Kiicc-tor of the deceased, where the real estate
descended or devised, or both descended and de-vised,
mi or In any heir or I1K\ isec, shall be of tlie
value of threi hundred dollars; or the personal
estate lieqiieatlied to any legatee, or dis ributive
■ii.nc. ..i belli legaey aud distributive share, shall
I* "I the value "I two hundred dollars, the follow-ing
taxes -ii.li be paid :
e.j ur tloilCC am
I Wh n '. ■ "! a.-"i ri '■■:.
l.mllicr - - ■ if thi Ji .ISI d, or
.but nf a b iiiiu-r >r i sister, a tax n
.' Wh. M such i olLiter.il relaii
lirothcr ur -i •, ,- .,!' the !'::i!
wascd \ . ■ ml: ill
the r.iti
ail be a
any do. en-
' ,. ,-,-.„/.
HI shall be a
■ or mother of the
br :'\..'i ...■ siste
\.-vc i. in the liands of such veude
his assignee.
l'.i. i 'poll every dollar, more (ban six d.illars, of
net interest, mil listed thcretofoie, either received
during the 3 ear nexI preceding the first day of
April, or during that time, accrued or convuited
int.. princip. !. sous to become an interest bearing
subject, (whether demandablo or ■.,.!,; ..n money
owed by solvent debtors, wherever they may re-side,
a tax of three cents.
20. ("poll every dollar, more than six dollars,
nf net dividend or p..-lit, not theretofore listed,
actually due or revetted, dining the year ending
Ie-] on the said first day of April, upon money vested
of I in si.:.:.i vessels, of twenty tons burthen aud up-by
him. I In every auctioneer, one-fourth of one
percent, upon the value of all goods sold bv him:
ProritM, That no tux shall be levied upon sales
Iliadc under an execution ur order issuing from
any c-'irt or from a justice of the peace, nor by
any exccUti>r, administrator or trustee. The
capital aforesaid skill be the aggregate sum of the
purchases of goods, ware..- and merchandise, made
within the year preceding the first day of April.
The commissions
merchant, shall 1
and also the amount of such articles, not of the
manufacture of the State, as are sent lure to be
sold by tlie consignees or agents of the owner.—
AH distillers of spirits of turpentine, shall pay an
annual tax of two dollars and fifty cents, on every
distillery of a capacity often barrels and under;
and on every distillery of a capacity between ten
of any bank incorporated iii this Suite, shall be lev-ied
a tax of one hundred dollars.
3S. The tax shall be paid in advance to
sheriff of the comity in which the calling is used, |
whose receipt therefor shall allow the person to ! F'""'1'"". »nJ three .justices of th
the list of taxable property ; whose names, with
their respective districts, shall, during the term,
t]„, be advertised at the court house by the clerk.
54. If the court should fail to make such ap-e
peace of said
received by each commission neVus" brokcr'albix-saiil for one year ; and if a,iy i county way m^rt the Office ofUrn cwmtyconr^
computed by the same time, ^i,,^, ^ch authority shall act as such, be shall '■ »" »r hefore the first day of July, and appoint tin
pay a tax of two hundred dollars, which the sheriff
shall forthwith collect by distress.
o\). On surgeon dentists practicing physicians,
practicing lawyers, and all other persons (minis-ters
of the gospel excepted) whose practice, sala-ries
or fees, or all of them together, shall yield an
annual gross income offive hundred dollars, there
and fifteen barrels, an annual tax of three dollars ^n j^ levied a tax of three dollars for the first
and fifty cents; on every distillery of a capacity I g?e |,undred, and two dollars for every additional
between fifteen and twenty barrels, an annual tax jjve uu-ndred dollars, until such income shall cx-of
five dollars; and on every one of a larger ca- '^j fifteen hundred dollars, and.live dollars for
paciiy than twenty bands, an annual tax of ten fi . nj.iitional five huudr
dollars. : i.i iTnon each license to attorneys to praetnm
2T5- . T„-l,ie b, ond,s and, notes payabi,le ,to any such, .law i.u th,'e county or superi•or court.s;. t,<,„,i,n.„. same time, the cerk shall deliver to the sheriff,
merchant, merchant tailor or jeweller, shall not to be paid at the time of obtaiuin;
takers of tax lists for the county, and the clerk
shall record the same.
55 Notices of all appointments of the takers of
tax li.-ts, as soon as they are made, shall he issued
and delivered by the clerk to the sheriff, who
shall serve them within ten days on each justice,
aud he shall advertise, at three several places iu
the district, at least ten days before the time of
listing, the places and times where and when lie
will attend for receiving flic lL-t of taxables.
5.0. The notice to be issued as aforesaid, to the
ouut. ! j«*».!,hi'11 wauiu ■ f?P>' ,'*''t,K; fifty-ninth and
•lee I sixty-sixth sections of this chapter; and, a
1pa•vabl„c nin-v,, such law, 'i"n th.e, coun, tyJ o■ r s u pVer.io,r;;co„u,rtsi;, ,t„o_n., d,o,,lh,.i.,.„, I to be handed to each justice, a fair copy of the re- met of taxation, am Her, t,i he mid outauuug license, to tlie |
othcr money
. ■.. the deceased, a tux ol tir-> , war.
incur
:, or iii Mocks of any hind, or in shares of any
u.rated or trading company, whether in oi
il- ls, bonds and
■ oth: r Suite—a tax-any
otln r State or country
iHimtiou ev ated by this or
ut three cents.
21. Su rh net interest, ilivi.i. mi or profit
be ascertain!
I her
emeu
I! v deducting from the wh eamount
fsucb interest as, during that time, hadac-
-ii. h colLitor.il n lati.Mi sliall be in a- j ont of the State—and her
(' I':1 :;.:.i.v to the deceased
rfca icribed, or i lie Ie ■ itee i r devUee
.;..;.,; t.. the deceased, a t.:x
■ '
* hom ./, thai no deviM! or bequesf
dian l>« the widow of the deceased:
i*» bequest hi the wife • r widow .•!
' MII iud ; n ir to ti..' !..i-'. mi of a
. -. d, whether she be living
I : Nor sliall the husband of
. receiving her estate after her
: :. • : ■. th :■■ for, unless, the
II . ... taxable had she been liv-
' V. •xccutor or adt inistrntor of every such
:.. on his scttlemei.t of tlie estate,
• ;' the I ■• aey or distributive share
• or next of kin, ila- lax pro
! th reon ; an I, iu case lie may
' e-tati . and there shall be a sur- (
•■ led l.i pay debts and ,
in the pii>] T tax ofeach per-
: '■ suiq.lus, which tax he shall
' -oui-t of please and quarter
rein the will was proved,
. gi mted. i
:'- It'll . < iti r ■:■ administrator sliall fail to
*u"< and ji v the tax to the clerk, it shall be
. if hi- bond, il one shall have been,
• id t! - ue hall be put in suit, on j
. by il. county solicitor, or such mental jew
with his sureti -. May worn by !c
i i :'tin State in case one per centum onthc value. « ■■
in use, one dollar; on each silver
Ihe ;• ■■ ■'•■:! property in the twenty-Sye cents
'iitor oi '. linistrator (the same
be deemed part of his capital stor.
terest on the sane shall be taxed ;
at interest.
2G. Every sneh merchant, merchant tailor or
-hall be included all jeweller, engaged in busiuoss in any couuty, on
rtineates of debts of l!"' Hret dav ">' Al''i!- "hall apply to the show
but the in- clerk of the rapt
turns, made by the last preceding board of valua-court;
so much thereof 0i. , nt of real estate in his district,
may be paid to the clerk of the «£K1U»W ! Xh ^ZjS.M return, with his re-shall
be Oald by him into the public .-treasury, "" *• ,'•'., J. ,, , ,.,.
••i'."id' «n miuch, as■',sh,a,ll,be recei•ved5 iby. .tLhe. cale.r.Ik. "att ■ *tu"r*n" oi ,t,a.xables to tlie cleric. L - - I n r
;>7. If any sneh justice should die, remove
public
Morganton, shall be expended by him under the
I direction of the court, in the purchase ofbooks for
.. uiiiv. and on paying tlie tax on .. pi- the library at that place ; and the clerk shall be
tal, i stimated as aforesaid, the account of which entitled to six per cent, for receiving and accouu-he
sliall .-wear to in an alii davit subscribed and tiiiL' tor said money. _ _
made before tlie ,-h riff sliall take a receipt there- _ 41. 1'pon all insuraiice couipanicsuicorponited
for, ami be allowed to carry oil his business. in this State an anon
27. Kvery person opening such store, after the lars ; and^ujpon all insurance companies ^•^orjiw
first day of April, ahull pay the tax. or shall eate-ir
duties are perfonn-
1 by any three ju.-li- taxc
ces of the county, tube notified by theaheriif, tor
that purpose, and such justice shall take tile
list.
become incapable, befor
.■d, another shall be appoint
58. At the times and places appoints the
_ justice, the inhabitants ol thedistrict shallaMcud,
and the justice sliall read over to each one, giving
take the list of
taxables.or any freeholder appointed to assess tho
value of land, skill wilfully refuse to discharge
the duties uf his appointment, he shall be deem-ed
guilty ofa misdemeanor.
Ii.". The clerk, on receiving the returns, shall
record them at length in alphabetical order, keep-ing
the returns ofeach district separate from the
Other ; and at the next county court, after they
arc directed to be made, shall set up iu some con-spicuous
part of the court house, a copy of the
whole, adding to the taxables of each person the
■mount of lax for whitoii be is liable: and any
clerk offending against any of the duties prescrib-ed
iii this section, shall forfeit and pay one hun-dred
dollars,
GO The clerk, on or before the frst day of A-pril
next after the lists arc returned, »li..li return
to the complroller an abstract of the same, show-ing
the number ofacres of land, an I their value,
the valuation of town lots, the number of white
and black polls, ami sliall spicily (very other sub-tile
aggregata tax on the
whole. At the same time the clerk shall return
Co ti; ■ eoinptrollcr an abstract of the lists of the
county anil jioor taxes paid iu Ida county, setting
forth, scparati ly, the number of taxable white and
black polls, the amount paid on each hundred
dollars value of land, and also the gross amount uf
if every kind levied for COBnty purposes :
and the comptroller, at the public east) .-hall fur-ni-
h tho clerks with black forms fir the aforesaid
abstracts of both kinds, and include the abstracts
in his reports. »
7'l. And if any clerk shaWiffend against any
of the duties p escribed in the preceding section,
" •' duiiii tor,
•"'••' in equity, at th •
Ure«l dollars, and under three
two dollars; oft he value of three hnndre
hrs and under four hundred dol.ars, three dollars;
of the value of four bund.. J dolLw and upwards.
four dollars.
afl gold and silver plate, and ornst-y
in use, except urnamentil jewelry
nudes of as great valueas fiftg dollars,
inch gold watch
v.atj'. in use,
("-'■) l>n:'-;
T
' into :..■ I:I v in
;."!.) f "poll each h'Vp in if
ca.diiiinuo i'jrti in . . on ■'■
two doHars; on |
iff of each county a tax
person, who sliall offer for sale or peddle iu that
county, any riding vehicle not ofthe manufacture
of tiii- State- < »II all horses and mules, brought
into this State for sal-, whether by citizens of this
State or others, shall pay to the sheriff a tax of tell
dollars for each county in which any sales of said
horses or mules may I"- made: I'rvculeJ, that
when a person sliall offer for sale any vehicle pur-
': -. ' for i.i- uWu use, DC shall not be subject to
the above tax.
SO. A tax ..f .me hundred dollars shai! be paid
;.. the ii^riii" A the couuty by every person who
K V , eve v company of stoge or theatrical our knowlcdirc and belief: so help you. Hod. , skill am, piolity to be asvK:U.tcd w,th ench jus-olavcrs
1-id t ol'hand i»:rformc:,, rope daneers, 5'J. No justice shall take the totted »"yone bee, and these three shall lie styled a board of
umbers wire dancers, or Company exhibiting for but On administering the foregoing tsttb, OH pan v. nation. J bey shah be notified of their ap-cw'y.
rSrc.alcu.iosit.es of a.iv kind, (models of paying one hundred dollars to any one who pointment by_ the clerK. and « such b,Urd, shall
pauy
not already mentioned, an annual tax, - ,
county wnerein it may be exhibited, oi fifteen GO. Real estate -hall always oe .
doHirc.
for each justice
60.
eouutv wucrein
hall be entered on the lax li-ta.
be
Id bltUil I'orson
in the
property
tia' BUM to their respective county courts, in tho
manner herein prescribed. And for the town of
Wilmington such a board shall be appointed every
i
I