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An Act to condense and bring into view the Revenue laws of this state and to amend the same. 1813 128 (1813)

handle is hein.slavery/ssactstn0020 and id is 1 raw text is: CHAP. XCIX. An act to condense and bring into view the Revenue laws of this state and to amien4 the same. See.':1. le it enacted by the General .Rsq Iaxable pro sembly oPthe state of I ennessee, rimt all indi etVLy to which the Indian itle is extinguisiiedi by treaty not, exempt by law, held by deed, grant, entry, rigit of -dower, occuprnicy and preemption, all frce males be- tween the ages of VC and 10 years, and all slaves *malb and female between tLhe ages of is and 5( years, all town lots, stud horses and jacks kept for the season of nares, all retail stores, as well ne. dicine as merchandize, pedlers and hawkers with- in this state, and all carriages of pleasure shall be subject to the payment i pullic taxes. SEC. L. Be ii euated,'% T'I'hat the public taxes on such property and person\ shall he taxed agreeably to the following proportions to wit. for each hundred nates of tax. acres of Imnd eighteen And thr e fourth cents, each town lot, thirty seven and an half cents, each free po11 :tivclve and an half cents, each stud horse and Jack the price of the season of one mare, on each slave between twelve and fifty years t%%enty five cents, on each billiard table one thousand dollars, Which tax shall be and remain a lien on the house and lot, or tract of land whereon such table or tables. may be kept, on each retail store twenty five dollars, on each pedler and hawker ten dollars in each county, on each four wheeled carriage of pleasure two dollars, on each two wheeled carriagc of pleasure one dollar. SEC. 3. Be it enacted, That the aforesaid tax, shall be and remain a lieu on all lands, slaves and other taxable property of the person returned for the same, when it shall beeomnie due md payable according to the provisions of this act, andl the said .lien shall ex- tend to all and every part of all traets or lots. of land or species of taxable property whatever, notwith. standing the samemay have been divided or alienated, and notwithstanding the same may have been vested 4 advertised u thie naime of others, than thO whl Digitized from Best Copy Available

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