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1845 311 (1845)

handle is hein.ssl/sssc0179 and id is 1 raw text is: OF- SOUT11.CAI~.OL1N.~A                                 811

AIN,'AU 1' TO.'KA1SS' SuprvcEs FOR THlEYEAR -OP~NtGIN OcTB''ON,o A, D. 185
T~lOSAWEIGT hUDREDANDNo. 2948.
1. Be i enacted, by the Senate and House of Represefitatives nowv met and
sitting in General Assembly,'and by the authority of tle same, That a tax
for the sums, and 'ii the minner 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 cents'ad valorem on every hundred dollars of the value Tax on Lands.
of all the lands granted in this State, according to the existing classification
heretofldr established ; one half pr cent per acre on all lands lying within the Catawba lands;
Catawba Tidian boundary, to be paid by cach grantee or lessee of said Indi-
an lands until otherwise directed by law; fifty-five cents per hoad on all Slaves; slaves
two dollars on each Free Negro, Mulatto and Mustizoo, between the ages of Free Negroes:
fifteen and fifty years, except such as shall be clearly proved, to the satisfac.
tion of the Collector, to be incapable, from maims, or otherwise, of providing
a livelihood,; twenty-five cents ad valorem on every hutidred dollars of the Lots:
value of all lots, lands and buildings, within any city, towi, village or bo.
rough, including all lots or portions of land on which buildings may be erect-
ed in the innediate vicinity of any city, town, village, or borough in this
State ; sixty cents per hundred dollars on fhctorage, employments, faculties Factorage,
and professions, (whether in the porfession of law, the profits be derived from Employmcnt
costs of suit, f'cs or other sources of professional income,) and on the amount etc.
of commissions received by Vendue Masters and Commission Merchants;
(Clergynen, Schoolmasters, School mistrosses, and Mechanics excepted;)
fifty.five cents upon every hundred dollars worth of goods, wares and mer- Merchandize,
chandize, 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 person shall use or employ,
as articles of trade, sal6 barter or exchange, or have inhis, her, or their
possession, on the first day of January, in the year of our Lord one thou.
sand eight hundted and forty-six, either on his, her or' their own capital, or
borrowed capital, or on account of any person or persons as agent, attorney
or consignee; fifty-five cents upon every hundred dollars worth of goods, Ditto, of trac.
wares and merchandize whatever, which any transient person, not resident insientpersone
this State,.shall sell or expose for sale, in any house, stall, or public place
two thousand dollars for the privilege of opening or keeping any office for the
sale of lotterj tickets, or for the privilege of selling or offering for sale, any
lottery ticket in any other lottery, than such as may be authorized by the laws
of this. State; ten dollars per day for representing publicly, for gain and Lottery Tie -
reward any play, comedy, tragedy, interlude or, farce, or other employment et,1
of the stage, or any part therein, or for exhiiiting wax figures, or other shows etc.
of any kind whatever, 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, ex-
cept in cases where the same is now required by law, to be paid to corpora.
tions or otherwise.
In the Senate House, the fifteenth day of December, in the year of our Lord, one
thousand eight-hundred and forty-five, and in the seventieth year of the Bove.
reignty and Independence of the United States of America.
ANGUS PATTERSON, President of the Senate,
W. F. COLCOCK, Speaker of the House of Representatives.

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