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378 185±-'5o. Chap. 260.
Chap. 2G0. AN ACT TO AMEND AN ACT PASSED AT THE SESSION OF 1S4:8-'J:9,
ENTITLED AN ACT FOE THE 1NCOKPORTION OF THE TOWN OF
SALISBURY.
Taxes. Sec 1. Be U enacted by the General Assembly of the State
of North- Carolina, (/ad it is hev$yy enacted by the authority
of the same, That the 19th section of the said act he repeal-ed,
and in lien thereof the following be submitted :—That
the said board of commissioners shall have power annually
to levy and cause to be collected in the manner above pre-scribed
the following taxes, that is to say, a tax not exceed-ing
fifty cents on every hundred dollars value of all the lots
and parcels of lots, with the improvements thereon, situ-ated
within the limits of said town; a poll tax not exceeding
two dollars on every poll liable to pay a poll tax to the State,
who resided within the limits of the town on the first day of
February immediately preceding, or who has been princi-pally
employed in any profession or vocation in said town
for three months or more immediately preceding the said
first day of February in each and every year ; and all taxes
laid on polls and real estate shall be in that relative propor-tion
; a tax on all dogs being kept in said town not exceed-ing
three dollars on each ; a tax on all hogs, whether run-ning
at large in said town or confined in lots and pens there-in,
and whether owned by persons residing in said town or
by other persons whatsoever, not exceeding three dollars on
each hog ; and in laying said tax, said commissioners may
discriminate between hogs running at large, and hogs con-fined
in lots or pens;.a tax on all stoops, steps, porches or
piazzas encroaching more than three feet on the public street
or side walk; a tax on all itinerant merchants and peddlers,
not exceeding five dollars for each itinerant merchant or
peddler, provided no tax shall be imposed on persons who
shall sell books only ; a tax on each and every company of
circus riders or equestrian performers, not exceeding twenty
dollars ; a tax on each and every person or company of
stage players, sleight of hand performers, rope dancers,
tumblers and wire dancers, and each and every person who
shall exhibit artificial curiosities of any sort or kind, except
models of useful inventions for a reward, and every person
or company who shall exibit natural curiosities of any sort
or kind; a toll not exceeding five dollars on each and every
person or company who may so play, perform or exhibit
wTithin the limits of said town, or within one mile of the
limits of said town ; and said commissioners shall have pow-er
to make all necessary or proper rules, regulations or or-dinances
for the giving in of the taxable articles aforesaid,
and the laying and collecting the taxes thereon.
Spiiituons gEC> 2. Be it further enacted, That no one shall sell spir-
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| Title | Page 382 |
| Full Text | 378 185±-'5o. Chap. 260. Chap. 2G0. AN ACT TO AMEND AN ACT PASSED AT THE SESSION OF 1S4:8-'J:9, ENTITLED AN ACT FOE THE 1NCOKPORTION OF THE TOWN OF SALISBURY. Taxes. Sec 1. Be U enacted by the General Assembly of the State of North- Carolina, (/ad it is hev$yy enacted by the authority of the same, That the 19th section of the said act he repeal-ed, and in lien thereof the following be submitted :—That the said board of commissioners shall have power annually to levy and cause to be collected in the manner above pre-scribed the following taxes, that is to say, a tax not exceed-ing fifty cents on every hundred dollars value of all the lots and parcels of lots, with the improvements thereon, situ-ated within the limits of said town; a poll tax not exceeding two dollars on every poll liable to pay a poll tax to the State, who resided within the limits of the town on the first day of February immediately preceding, or who has been princi-pally employed in any profession or vocation in said town for three months or more immediately preceding the said first day of February in each and every year ; and all taxes laid on polls and real estate shall be in that relative propor-tion ; a tax on all dogs being kept in said town not exceed-ing three dollars on each ; a tax on all hogs, whether run-ning at large in said town or confined in lots and pens there-in, and whether owned by persons residing in said town or by other persons whatsoever, not exceeding three dollars on each hog ; and in laying said tax, said commissioners may discriminate between hogs running at large, and hogs con-fined in lots or pens;.a tax on all stoops, steps, porches or piazzas encroaching more than three feet on the public street or side walk; a tax on all itinerant merchants and peddlers, not exceeding five dollars for each itinerant merchant or peddler, provided no tax shall be imposed on persons who shall sell books only ; a tax on each and every company of circus riders or equestrian performers, not exceeding twenty dollars ; a tax on each and every person or company of stage players, sleight of hand performers, rope dancers, tumblers and wire dancers, and each and every person who shall exhibit artificial curiosities of any sort or kind, except models of useful inventions for a reward, and every person or company who shall exibit natural curiosities of any sort or kind; a toll not exceeding five dollars on each and every person or company who may so play, perform or exhibit wTithin the limits of said town, or within one mile of the limits of said town ; and said commissioners shall have pow-er to make all necessary or proper rules, regulations or or-dinances for the giving in of the taxable articles aforesaid, and the laying and collecting the taxes thereon. Spiiituons gEC> 2. Be it further enacted, That no one shall sell spir- |
