carolina watchman wwjfbkiiy salisbury n c february 23 1863 vol xx number 40 j j bruner kin nut and i'ltoprictok 0*emrminm,n.mn^mi mmiasmi^nahhmaankmban captions ot'the acts unit resolution passed at the ad iourned ststinn nt the general assembly of worth carolina commencing oth of janu ary mnd ending ith ■,! february 1803 ] . au acl lur the reliel of landlords 2 an ac to amend an act paaaud i tue preseni session ol ihe general assembly en itli-i an sol lo amend the ordinance to make town provisioni for the ian ! • ■- ol lolilicrs dying i wrvice rami i aaa february 1862 and for other purposes ; an acl to admit proof of ths lum i tvril h iluesse ,, tain eases i vn net lu alter in tim il hold ng the mn , t l'leas and qua u - ■ iui is fur tin couuty v u an acl for ch v ue i probate com it ol li hei (• r«l •,-,,, ni v ij an acl i ■ , . i courts ol l'leas and jnartei sessions in the oounty 7 au acl ui a ii i i the 1 -'.. i2lh and 23d years i860 01 ill ■ app lint an vdjutati ui ' ; i au u irporau the unai.'oy and !!;■-. .- •• !' . :. like ' sotnfiany in the - i i ' a bl an act tu north carolina m ,.- - md ' lop peras mu . ■ imp i 10 \ '■ it m nu late sherill •! i ' - . 1 1 an acl to ate i silver and i.--.1 i m . . iv 1 j an i tl lo amend the chartei t ' rv .. ii an a i , ■■- v • ha kel lalo-sei i da -■■ uty by the name ol i villa i i \' - : in ' ai ot i i ii allen 1 a _ i * in favor il th - i i i r late i ity lli aii acl toall iw m i !*' re li she iw to . o!i'-.-i tar d -•• 17 an a » govei n.,r to -..,.'.> -' ie executive d van nient 1 ■ v iol lo an ml the acl -- 20ul of u \ llli-d an a ' i llll ' v * * . - 1 • ■ - . . 20 a tl . -- - in the acts . i jl an i ' tbe 1 a'a an act t .. ' ' ,\ 1'in i ' j • i town a ■ ui'*r ' s i for • . ■ ef ol ' ..--,: al . i a : .' it of p ui who havi ■ ' 25 an acl who pea any c iunty bui ness 26 '*. t to aut ited town tu ai an 1 1 ■ dot tm i 27 a . ' ' \ ! v a v .!■■ - lank slienl .,*',.- . 28 a n ■ 29 an act lation lo tl : ..' nm l aii acl to ia 1 > , i.f in ■ :_■ '. . i .' 14 an a de ■•■-.. -■-, i 362 ■ hilled an a lhe trea ' , . . february a d 35 an .. r *.. i • -, sell ll ija 36 vt lie i * - ntv . the ) iwio-'ol 37 vn s uai i the m » b l . . i ■ 39 an acl it of un n counly l vn acl li ii •■ ,-,* ii \, a i u ant to in ■ ite i dispatc . 12 an , •, \, -,-,), mis tu adrainistei oa 13 n acl to amend tin chartc worth ' lai ilica i'owdei manufacturing • pany 1 '■ '■ pro du for the completion wthedaimof north carolina againsi the ' ll lerate government and foi othei pur poses 45 an a,*t to authorise aud require the quarter-master of this bute to pay oontrauta tion money t tf,e ioldiers .,; north carolina or boots and allocs hi an act to incorporate vestal'i ford tollbridge ' loiopauy 17 an act tn incorporate thc town uf - ; chesnui lli'j in the county ol ftowan ] 48 an act to amend liu ul section of ! tin ihi chaptor ol thc lievised code 49 an a i i il i.-h.-i i ih wives and •! fan ilu of soldiers iu the army 50 an ri i to chartei ine shelby ami b uiiil k vn liailroad cotiipany 1 an set authorising the governor tol ■■- i ::::*-! hu'i lo liolil i luoiu uf oyer an i torn 1 1 nur ami foi other purposes ■ i'l an acl hi relation to llie county courl ol il tinswick < ',, muv 53 an acl t*i authorise and empower ' ' ioi :■ ■■ tt i rumpli late s,,.-i.il'.il sampson ' ■ , vv , to collect a ,*.-•■- ■ ■ i an aot li ii lorai • the north caw ' htm ' .'. i liau nn ..', join sto k fublish ' ■ iinpany ■ ii an a i lo ei force and make more ef tal an act ol tin ucneru . . i.m '■ ■ i '• m ml ct 22ud 1 regulating lhe lent ol ll.iuiiin ■ ■•, ii acl concerning insane person an ucl to amend au a mt ed i - 1 1 5 to ... poi«i i.n luwn i i'm ibot - mgli in lhe < louuty ol < bulhntu ■ a . acl ' untied ili wm | let ica ai ud valorem tax pet cent ,|* nt ine ,.--■ — i i a value ul wit i ... lists ■-. i stab have exempted from luxation on no oi in m ii inlii mil i ■■ be as ei uune . by lhe sal ue pet -,,..- *.*. i --,->- tin . ... ii il -. . money due iro n solven s or . ...... .,- i ii ; ■- ieratc an i --' ile i re - , > notes ' - be i'he person listing ..' interest wed t deduct ii.'t.i ... ;.„* by him as principal and also ..« i el w here ... .... - in ui 4ui • led u mainvi iring an i -- . an it i according to the a lixed ■ . •-. . ii ihe shares • ii be iio inc i poi a lioli then on the amount invested a . .* lax i . rested iu < v or state ll . ied i i ir 23rd 1861 also oa tuouey iiivi - • d in every spei es oi trade aad traffic not otherwise i»v , in tlie bill .' ! - ■ land kitchen . . above rolue ol 20l - \ ept such lur iuih as - specifically t l 6ui ll.-i -■ cattle ■ cept :,,. sail ., ' i.r ' uwm » use s uai ler set i : .. \ mi i * .. v .....-...*...-- aula uu . . . ; . ... ■ ■ : . provided ■ ..- ed yea isu ..,.-.- ... m mica . g apparel a . ca noes nets ur s h f 200 lenipt i'ii ierty tax d at a . v , , -„ . ...\ . it ,- l . . au annual tax of i * lent is laid on ! ever t not pri - . ore i i vpril i each year on : . ; of wash i . hank oi si n . w .. . it ik ol b'ayi • ... i un ■ .. ...:.. v ts t j ...... l - ess to he is till the ivhieli they a •*. ' i m lay il ma ll -. • ) ,\\ \ . a - lln :, aft . . . ■ ■* ial i'ea • and two i . or t ap disli • ■ i ii . : .-. ; valued a paiat lv . i ■ i • ,'•,... pli le n day ' . - . , - to in - 1 al the i house and ot v .'•• as a county board e heat appi - v - assessments n.-cej , erk . co tin lists i i.i . . i ■■-. bul they sliall be aa , • rt lined by the co , l.n i'm lo tin sum i,l*l i a ili \ : ,\ mi is laid n evet ) - ll ; < uuv i '. may exempt old and intirm persona sol diers in tin i ice ol tlio state ort mnen'.s are exempt i'j i toll .* at - on turupiku roa i *. i bridges and ferries are taxed aa per cm on the amount i annual receipts keepers ol houki t publa entertainment in town or country whose annual receipts amount to 300 ire tuxed one i cent u theii receipts (■'! ) every gate perujitied by the county oouri to b ectcd acros a hichwov . lit i ed 15 i ) du note-shavers in addition to ihe i tax imposed on tin interest v umy ivcc i'e : vi noli oi iniiiii n tax ol ii-n per cent on ■ their profits which they arc required lo list without deducting their i - • a persons engaged in hirying ami sell ! iug sieves me taxed one ball .,! one per cent on the lolal a n i nnil of the ; purchases whe j thei made in the stale 0 ul ..." it during tlie twelve months preceding the ]-: dav ot api il di tin auu i.-ix is 1 in residents ol ; this late not regularly trading in slaves who purchase lav r on oi ■' ,- gmte to sell a ii ii i7 ) pleasure cai ; iages bugg ei etc . i ii value of fifty dollars ure taxi 1 one per ce ll on milue , . nnd jackal es i,-i io man for a | i sideuts 1 in stale a luxed ix dollars uu ihe ■ i > pi ice demanded ior tin season lot one male exceeds thai um in which cuse they are taxed tin ,■ lemandi i tin • ■ are i listed i i - tax puid in the vi ty " ere thc ov i • i an ili ,- pllte plaled ve jewelry worn by males i greater value : *•■ i-'i'v five dollai -. bte ikxed one pei on value v watches nol ke»i for al one per cent vi value . ha -- ai use 2 ■',' ' uac pianos ui use j1 1 50 each gold headed canes n use .* i : sill er headed cane . 60 cents ( 10 i resident surge ■ -. dentists p -, ■ aw •■ - portrait it miniature painters dngunrreau artists i , . commission mor el ant actons produce 1 ikers and am tion t eers stale and county oilicers presi in cashic s supet intei dei tl or treasurers ol banks r i • ads oi ol ier orporations whose annual receipts amount to 1,000 or upwards are iax,-,i one per cenl on total receipt oi in ue judges ol lhi 6 pn mc and supe ior courts the ooverr.pt aud military offi cers in actual service aiv exempted 11 i every head ol family is required to list all his dogs above two on anv one plantation including ihosa owned by his slaves ot any othei •„■--, n resident on his laiiu persons nol heads of lamilies are re quired to li-t all dogs bul une owned by him | or his lav ami a lax ol oi e dol u is levied j ■ a '. di -• isied dogs md r u.riii months j , ild u untaxed the county courts are em j powered to levy these taxes and the taxes ' . md r this si :. shall be foi i 12 " dead-heads trave ig on rail j i - ■ ■ ihe state - stockholder or i with wl - li .; has exebn ' : .;,' numb r ol ii es so tn *. any ii , inl families dn i ear pn .. an : ■ i v taxed two and a hall ci | ei mile lor , travele i t ifli . - employees and ministers of the 1 1 ling in dis respective -. exi mpt ■ 13 , pel sons who have il stilled brandy or had it distil ed i sale i ie year ig the isl day ol ap are to lis - distilli i and | uy a lux of ti ;. - per gallon 1 14 i 1 leal :■- in wines i - and spiritu , bought of non-n is are tax ed tweuty pe it on the . - i their lera - buy it j to si . again li i :. the sir ,' ..■ taxi d ten pei ceut on tin | fits on every d ar of ni tl vidi-nd elared i or due the year i ig lhe lsi ol april ii i . and not previously listed ii - i ..-. '.. sled it r or articles mini i lea er - ptofiti r dividend money v hethi rii a tax of tii , 1 • i . j i lows \ if the collu one per cenl of till lil : ■ llier or sis . • . - • v ner as wei 1 a i i ■ ■ - i d i - ot i lie slate ..; . ... . . . . year in i slates si in i i i ij ng listed l a ,- -, ■ . - i '. ■ \ i - '. illai - ' : , .. .. c iunt ,'.' , ' theatrical length or agilit and exi .. • ..,:.. . ..-,. county in exh ■ i i . . vim singers musi lancers et i i int genus exhil for ii public amusement are taxed ten dol lai • i - tnty i i i insurance - incorporate of the slate are tax i i agencies ol banks incorporated out of tturstuta acajaxed 500 0 money exchange bond or nolo lire kers private bankers or iiyiuitu of foreign brokers or bankers an taxi i ten percent nl theii profits 7 i't^tiii companies arc i*v 600 f8 i'ublic billiard tables are taxed 125 each ; bagatelle nml roulette tables ol eucli private tables$25 each 9 public bowling alleys 50 each f ni - vale hew ing alleys 1(1 in ffi very btablos or places where hors es a ..-: k-les are !.-■• : lur liitc arc taxed 50 1 1 1 . licensed retjiilers of ipiriluous liquors wines or cordials v l mult liquors are tax ed 50 they are also required to list the amount ,,! liquors w.iues etc ns per sched ule a uud lu pay the taxes ihere imposed 12 n.jn-n idents who tit ier»ii nr by n ■■• ul shalt purchase any slave or laves in ' • tale shall imti ■ i nteli bee e liable to pay a tax ,,.' in hull ul |"', cenl on the iimounl ol lus purclmse nn i on lailure to pay rn i ax shnll loi feil bi -; pay the sum ,.| 100 agents are made equally liable with iheii u incipals t the tax nnd lord iture 13 non-residents selling slaw in lhe state shall pay one-hall i per ceut on the amount oi each bale , fectcd tin tux :« • . be collected ol the purchaser on failure ol in seller t pay it 15 sellers of playihg cards are taxed 50 - is per pack on all cards sold by them in sellers if fori _■■. made vehicles are taxed i per cent on their sales 17 auciii neers ate taxed one ptr cenl on the gross amount ul iheii ales made for resi dii sales made lor itinerant traders or non-residents tliey are taxed five per cent on the i vv an uni 1 8 merchants merchant-tailors jewellers grocers druggists produce dealers commis sion merehat is fact rs produce 1 inkers and all othei traders nol tax un their purchas es in some olher paragraph i this schedule are tax i tine-hali ,■! one ier cent on the lo ud auin ut uf llieir purchases whether made in ur ,, it i i lhe state for cash ur on credit every person or corporation manufacturing cplton or wm lieu cloth alter the 1st day of jan lary l-'i-l | or a mixture of both leather shoes boots flour salt implements ol hus bandry wagons wagon harness aud all ar ticles manufactured out of leather clothing an i iron : and every olher person who as principal or agent lor another carries on the i i ness of manufacturing any of the forego itig articles are taxed all nett pro6ts above seventy-five pel cent upon the cost of pro .. ' on ' 19 dealers in ready-made clothing are taxed one und one-hall per cent m total an o ml of purchases jo sellers ol patent medicines are tax,-,l ten pei cent uu amount of sales ai horse and in i drovers are taxed one nt of each sale due as - * -■ sa •■ .- efl'e 22 s « und jacks ug to non-res ..:• - fui a price mc taxed lell less the !._. . i price demanded per seas ■ i • mare shall exceed that sum in v eli asi ihe amount thus demand ed .*... . . e license 23 peddli - are taxed forty dollais i a 1 ;_..:■. • g-rod men and venders ol spi , i , in quantities from one quart i .... .*;,.■: imiii iln production ol j theii own farms are tax*-.i a pedlais but unlike them are noi required lo have a li ' ' i cense '_'.".. companies of gypsies are taxed 100 n eac inty bu are no less liable to in dictment or any other penalty imposed by law the double tax imposed for failure to list does noi apply to soldiers in service on -: . .. is of incorporation and amendments ers ol incorporated compaoies a tax ol twenty-five dollars is levied on every iu mia u 1 on ■ v y mortgage deed , ■ ntract and ,!,•,*,! iu trust made liabilities 1 : and every i e ': coin ey ing title to real estate where tl nisi leratiou is 300 oi upwards iii ets non-resideui brokers are required to pay to ie cashier of the bank whence he di a ws auy exchange oi specie one pet cent . li sums drawn to ' ■ accounted lor jury by the said i the !'■ c in : ol uv 1 si day ■ , er in i .. .. j ear shall pay into the ig tax upon each ' share i • a'.ions or in k ul ,\ asl . v . ui ts bank oi new 11 is the bauk ol \\ adesl v iwelve-u . is the .; twelre-aiid-n hall ets : ' mi ul bunk ol wilmington lv-five v i icis i i norlh , . e cents hai ik ol ' .' ''■ : ' ■ ' ' ' cents . mu ei - and ' ti url fn e ci i . clare : - | . . , ■ '.,,, 1 ., euts , bank ol wil ninety charlotte twelve-and a bank ol yaxii ■ ■ ■ twenty fire cts r : j i .-, nts . i ., j ina be \ ;; s ot aii lu . .- , leneral assi i - ety cents i - ■ , ue hun in ll di iv an in tl i portion for shares ol a li ss \ alue and in case i officers of any i ank sl u ' fail to pay the tax as herein require i said ill pay double ihe amount of said tax aud the same shall be sued lor and recovered by the attorney genera in the name of tlie state ui the supi rior court ol the county of u ake 59 an act supplemental io an set passed at the present session ofthe geueral assem bly entitled revenue provides that iu nil counties where reg ular terms ofthe county court hull come af ter the listing of t_axes n 1863 between the bending in ofthe lists to the clerk and the first monday of june inclusive the tuxes fo county imposes may be levied and when tin court hall eome after that day a special court hall in ealleil hy the e:erl or chairman to be inm jnioi io ihe first day ol jnne 1h to make said levy the proceedings o the same to lie recorded hy the clerk on his minutes where in the revenue hill the term court house is used it sliall apply to iill such places as are used by authority iif law for the holding ol court or the transaction of county business further provides thai this act be ' printed with hie revenue hill 60 an act t amend tbe lsih section ot the 28th ohapter ofthe revised code in r lat n to fees of committees of finance 61 an uv to noorporate the franklin mining nml manufacturing company 62 an act to incorporate the tuckasege mining company 63 an act in regard to service of process on the southern express company i-l an act to authorize the deacons anil trustees ol sharon t hureh lo sell the par sonage and lands attached belonging to said congregation 65 an acl to incorporate the macon coun ty minn company iti an acl io ensure the protection to the people oi north-carolina against small pyx provides for gratuitons vaccination the surgeon general to appoint a resident physi cian u each , ounty vaccinate persons desiring it physicians allowed for their services 5 pur day 07 an act to incorporate the nauthala mining company os an act to amend the militia law exempts men over 45 years of age from militia duty 09 an act amending an act to inorporate the town of asheville 7d an act to amend an act to prohibit the distillation of spirituous liquors 71 an act concerning sheriffs and their sureties 72 an act to umeml an act entitled an act to amend an act entitled militia passed at the present session of the general assem bly 73 an act to amend an act entitled an act concerning the eountv-sit.e of mitchell county provides that said county-site sliall be lo cated within four miles ofthe geographical centre of mitchell county 74 an act to authorize the securities of vv w proffit to collect arrears ot taxes 75 an net to prevent slaves from making or trading in spirituous liquors 7(i au act concerning the statute of limi tations 77 an act to suspend the 3d lth and sth sections of ihe 17th chapter of revised code 78 an act to extend the charter of the i chatham pittsboro nnd haywood plank i road company i 79 an act to extend the time of perfect , ing titles to land heretofore entered 80 an act in favor of thc sureties of john i s willis late sheriff of bladen county 81 an act to provide for the holding of ! courts in hertford county 82 an act to incorporate the branch i monumental association f.'t an act in mill-nil an act entitled mili tia 84 an acl lo aiuhorire certain alterations in ! the treasury otliee 85 an ael to incorporate llie springfield literary society hli all ael lur the relief nf perrons who have overpaid or muv hereafter overpay luxes 87 an ael in incorporate the town of mm hall in madison county under the law lor tin better retrulutli.il of towns 88 an act t prevent duriug the existing war monopolies extortions and speculation in bre ni i-l u u's ami olh rr articles of general line ami ' consumption and make such aclscrimiual anil lo provide penalties for the same i an act to authorise a special term of randolph county couri to do other counly bu ineu in addition m laying county taxes m an set io amend the revised code in relation to kabeat corpus 91 n acl lo amend ih i08nd chapter of iln revised code entitled " salaries and fees 92 n net in lav 1 1 f a w wiseman sher iff ol miiihell county !'.'!. \ n act ui relation to the bounty of aot iv 94 n acl r neerning common schools :'.", in act in reference to authorise 11 hun ler late s i • riff of mudison oounty io collect vs of laxr due said sheriff for ihe years i vi i't an acl lo change the time of holding ih courts ,.| probata and public sue days in i - c ily of rutherford , u v,i a i n incorporate the rhymergoid i mining company in the oounty . * rowan 99 u act to amend the snd section 64th chapter of the revised code 100 an net to incorporate the yadkin valle and western railroad company 101 an act toon ri rue the randolph manufacturing company 102 an nn concerning the courts of pleas iiin quarter s mis of caldwell und franklin counties resolutions 1 resolution in relation to exchange of sail 9 resolution in reference io the pnrchasi of a machine for the manufacture of cotton cards c i resolution authorising the door aeeper ol the mouse lo purchase » hug of the confeder al states of america