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An Act to raise Supplies for the Year One Thousand Eight Hundred and Forty. 1839-1840 94 (1840)

handle is hein.slavery/ssactssc0329 and id is 1 raw text is: STATUTES AT LARGE

A.D. 1810. AN ACT TO RAISE SUPPLIES FOR THE YEAm ONE TIOUSAND EIGHT IUN-
No. 2804.                           DRED AND FORTY.
I. Be it enacted, by the Senate and House of Representatives, now met and
sitting in General Assembly, and by the authority of the same, That a tax for
the sums, and in the manner hereafter mentioned, shall be raised and paid
itto the Public Treasury of this State, for the use and service thereof ; that is
to say : Thirty cents ad valorum on every htudred dollars of the value of all
lands granted in this State, according to the existing classification heretofore
established; sixty cents per head on all slaves; two dollars on each free no-
gro, mulatto, and mustizoo, between the ages of fifteen and fifty years, except
Tuxeson lands, such as shall-bo clearly proved, to the satishletion of the Collec.tor, to be inca-
esleity l'sspable, from maims or otherwise, of providing a livelihood ; thirty cents ad
valorun on every hundred dollars of the value of all lots, lands, and buildings
within any city, town, village, or borough, including all lots or portions of
land on which buildings may be erected in the immediate vicinity of any city,
town, village, or borough in this State; sixty cents per hundred dollars on fhc-
torage, employments, faculties, and professions, (whether in the profession of
the law, the profits be derived from costs of suit, fees, or other sources of pro-
fessional income,) and on the amount of commissions received by vendue
masters, and commission merchants, (clergymen, schoolmasters, school mis-
tresses, and mechanics excepted,) tobe ascertained and rated by the Assessors
and Collectors throughout the State, according to the best of their knowledge
and information, to be paid in specie, paper medium, or the notes of the specio
paying banks of this State.
Executions to  II. The Tax Collectors of this State are authorized and required to issue
be issued,  their executions against all such free negroes, mulattoes, and mustizoes, as
shall neglect or refuse to pay the tax imposed by this Act, directed to the She-
riffs of this State, requiring them to sell, for a term not exceeding one year,
the service of such free negroes, mulattoes, or mustizoes, to meet the payment
ofthe tax imposed : Provided, that the Sheriffshall not sell the service ofany
such person for a longer term than shall be necessary to pay the taxes due,
and costs.                                                       .
Absentees dou  III. Every person entitled to any taxable Iproperty or estate in this State,
ble taxed. iovhe resides without the limits of the United States, shall pay for the use of the
State, a double tax on the same; but this clause shall not be construed to ex-
tend to any person sent or hereafter to be sent abroad in the service of this
State, or of the United States, until one year after the expiration of his com.
mission.
Tax on plays  IV. All persons representing publicly for gain and reward, any play,
aihd shows. comedy, tragedy, interlude, or farce, or other employment of the stage, or any
part therein, or those who exhibit wax figures, or shbws of any kind whatso.
ever, shall pay a tax of ten dollars per day before making such exhibitions,
which sum shall be paid into the hands ofthe Clerks of the Courts respectively,
who shall be bound to pay the same into the ublic Treasury annually; and in
case ofnon-payment, the Clerk of the Court, or any Magistrate, is hereby au.
thorized and required to issue an execution for double the amount of said tax,
directed to any Sheriffor Constable of the State, and against the body or goods
of the person or persons liable to.pay the said tax: Provided, that nothing
herein contained, shall be construed to extend to any incorporated town or
city.
On stock in   V. Sixty cents shall be levied upon eveiy hundred dollars worth of goods,
tirade.     wares, and merchandizo, embracing all articles of trade, for sale, barter, or

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