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An Act to raise supplies for the year commencing in October, one thousand eight hundred and forty-nine. 1849 550 (1849)

handle is hein.slavery/ssactssc0373 and id is 1 raw text is: STATUTES AT LARGE

A. D. 1840. AN ACT TO RAISE SurPLiEs rOR THE YEAR COMMENCING IN OCTOBER,
ONE THOUSAND EIGHT HUNDRED AND rORTY-NINE.
No. 3067.
Tax on Lands.  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 hereinafter mentioned, shall be
raised and paid into the Public Treasury of this State, for the use and ser-
vice thereof, that is to say: thirty-five cents ad valorem on every hundred
dollars of the value of all the lands granted in this State, according to the
existing classification heretofore established; one half cent per acre on all
lands lying within the Catawba Indian Boundary, to be paid by each
grantee or lessee of said Indian lands, until otherwise directed by law;
Slavesandfreo fifty-six cents per head on all slaves; two dollars on each Free Negro,
Negroes.  Mulatto and Mustizoe, between the ages of fifteen and fifty years, except
such as shall be clearly proved, to the satisfaction of the Collector, to be
incapable, from maims or otherwise, of procuring a livelihood; twenty-five
Lotsandbuild-cents ad valorem on every hundred dollars of the value of all lots, lands
ing.      and buildings within any city, town, village or borough in this State;
Factorage and sixty cents per hundred dollars on factorage, employments, faculties and
Other mpoy- professions, (whether, in the profession of the Law, the profits be derived
from' costs of suit, fees, or other sources of professional income,) and on
the amount of commissions received by Vendue Masters and Commission
Merchants, (Clergymen, Schoolmasters, Schoolmistresses and Mechanics
excepted); sixty cents upon every hundred dollars' worth of goods, wares
Merchandise. and merchandise, embracing all the articles of trade, for sale, barter or
exchange, (the products of this State, and the unmanufactured products of
any of the United States, or Territories thereof, excepted,) which any per-
son shall use or employ as articles of trade, sale, barter or exchange, or
have in his, her or their possession on the first day of January, in the year
of our Lord one thousand eight hundred and fifty, either on his, her or
their own capital, or borrowed capital, or on account of any person or
persons, as agent, attorney or consignee; sixty cents upon every hun-
dred dollars' worth of goods, wares and merchandise, whatever, which
any transient person, not resident in this State, shall sell, or expose for
rublicEri-sale, in any house, stall or public place; ten dollars per day for represent-
hitions. ing publicly for gain and reward, any play, comedy, tragedy, interlude or
farce, or other employment of the stage, or any part therein, or for exhib-
iting wax figures, or other shows, of any kind whatsoever, to be paid into
the hands of the Clerks of the Courts respectively, who shall be bound to
pay the same into the Public Treasury, except in cases where the same is
now required by Law to be paid to Corporations, or otherwise.

550 .

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