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An Act to raise supplies for the year commencing in October, one thousand eight hundred and fifty-one. 1851 74 (1851)

handle is hein.slavery/ssactssc0378 and id is 1 raw text is: STATUTES AT IARGE A. D. 1851. No. 4036. AN ACT TO RAISE SUPPLIES FOR THE YEAR.COMMENCING IN OCTOBER, ONE THOUSAND EIGHT HUNDRED.AND FIFTY-ONE. I. Be it enacted, by the Senate and House of Representatives, now Tax on iands. 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 service thereof, that is to say: thirty-five cents ad valorem on every hun- dred.dollars of the value of all the lands granted in this State, according to 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; slaves and fifty-six cents per head on all Slaves; two dollars on each Free Negro, free Negroes. Mulatto and Mustizo, 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- Lots and five cents ad valorem on every hundred dollars of the value of all lots, Buildings. lands and buildings within any city, town, village, or borough in this Factorage & State; sixty cents per hundred dollars on factorage, employments, facul- other e loy ties and professions, (whether in the profession of the law, the profits to 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 Merchandise. mechanics excepted); sixty cents upon every hundred dollars worth of goods, wares, and merchandise, embracing all the articles of trade for sale, barter or exchange, (the products of this State, and the unmanufac- tured products of any of the United States or Territories thereof, excepted,) which any person 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 Janu- ary, in the year of our Lord one thousand eight hundred and fifty-two, either on his, her or their capital or borrowed capital, or on account of any person or persons, as agent, attorney or consignee; sixty cents upon every hundred dollars worth of goods, wares and merchandize, whatever, which any transient person, not resident in this State, shall sell or expose for sale, in any house, stall or public place; ten dollars per day for repre- PublioExhi-senting publicly, for gain and reward, any' play, comedy, tragedy, inter- bitions. lude or farce, or other employment of the stage, or any part therein, or for exhibiting 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. Taxesn t II. That all taxes levied on property as prescribed in the first section

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