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1810 1 (1810)

handle is hein.ssl/ssnc0169 and id is 1 raw text is: LAWS
OF
NORTH-CAROLINA.
At a Ceneral 99enblp, begun and held at the City of lIalefgly, on Monday the nine- 18 t
teenth Day of November, in the Year of our Lord One Thousand Eight Hundred
and Ten, and in the Thirty-Fifth Year of the Independence of this State.
1EN)J.dlN SMIT, ESQ. GOVERNOR.
CHA P. 1.
An Act to rrise a levenue for the payment of the civil list and contingent charges of Government, for the year one
thousand eight lunutlred and elevtn.
BE it enaEled by the Generl. Ajfembly of the State of North-Carolina, and it is
hereby enatled by the authority of the fame, That for the year one thoufand eight hun-
.dred and eleven, a tax of eight-pence on every hundred acres of land within this Taxonlands,
. town-lots and
State, and a tax of two Ihillings on every hundred pounds value of town lots with pols.
their improvements, as well on thole not eflablifhed by law as thofe that have been
eftabliflhed, and a tax of two fhillings on every poll, thall be levied, colleded and
accounted for, in the fame manner as fuch taxes have heretofore been levied, colleded
and accounted for.
II. dnd be it further enaled, That a tax on all flud-horfes and jack-affes within On snd.
this State, of the full fum which the owner or keeper of fuch flud horfe or jack-afs horses, &c.
ihall afk, demand or receive for the fealon of one mare, fhall be levied, colleaed
and accounted for as above.
Ill. And be it enaded, That all free males, between the ages of twenty-one and
fifty, and all flaves, between the ages of twelve and fifty years, fhall be fubjed to a ,,ct to paya
poll tax : Provided, that all flaves be lifted in the county wherein they refide, and the poll tax.
.tax fhall be colleded accordingly.
IV. And be itenafled, That each and every perfon who fhall hereafter peddle'or
hawk goods, wares or merchandize, in any of the counties in this State, not of the Tax on ped.
manufadure of this State, thall pay to the Sheriff of each county in which he, the lari.
or they may fo peddle or hawk goods, the fum of forty fhillings, and fhall obtain a
receipt from fitch Sheriff for the fame, which receipt 1o obtained [hall authorile fuch
perfon or perfons to hawk and peddle goods in fuch county, and no other, for the
.term of one year; which tax fo received by the Sheriff, flitll be accounted for by him
in like manner as other taxes. And if any perfon or perfons thall hereafter peddle and
hawk goods as aforefaid in any county of this State, without having firfl paid to the
Sheriff of finch county the aforefaid tax of forty fhillings, and obtained a receipt for
the fame, he, the or they fo offending, thall forfeit and pay the fum of tcn pounds.
And the feveral Sheriffs of this State are hereby authorifed and required to colled the
fame by dilirels and fale of the goods or property of fuch delinquent ; and the for-
feture or penalty fo levied, thall be applied, one half to the ufe of the State and the
other half to the life of the Sheriff who (hall colleEl the fame.
V. And be atfurther enafled, That all merchants, either wholefale or retail, fhall
pay a tax ; if a wholefale merchant, the fur  . five pounds, and if a retailing mer- Tax on ner
chant, the furn of two pounds ten fhillings, on each and every flore in this State, at chants.
which they (hall fel any goods, wares or merchandize to the amount of two hundred
pounds in any one year.  And all merchants or owners of flores bs aforefaid, thall give
in his, her or their (tore or flures, as the cafe may be, with a hii of their taxable pro-
peiry, tinder the fame rules and iegulations that other taxable property is given in;
which tax (hall be levied, coicleed and accounted for, in the fame manner as otlr

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