laws
OF
NORTH-CAROLINA.
At a Central
ЯббГШЫр,
begun and held at the City of Kalffjjlb on Monday the nine -
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. ~
1810
BEttJMUJf
8ЛПТЯ,
ESQ. COVERJTOH.
CUAP. I.
An Act to raise 1 Revenue for the payment of the civil li»t amt contingent charge» of Government, for the year one
thousand eight hundred and eleven.
BE it enabled by the General Affembly of the State of North-Car olina , and it is
hereby enabled by the authority of the fame , Thai for the year one thoufand eight hun¬
dred and eleven, a tax of eight-pence oil every hundred acres of land within this .jj»j
Staie*and a tax of two fhillmgs on every hundred pounds value of town lots with ,
their improvements, as well on thole not eitablilhcd by law as thofe that have been
eftablifhed, and a tax of two (hillings on every poll, (hall be levied, collefied and
accounted for, in the fame manner as fuch taxes have heretofore been levied, colledcd
and accounted for.
II. rind be it further enaSed , That a tax. on all ftud-horfes and jack-afles within ^ mdJ
this State, of the full (urn which the owner or keeper of ' fuch (lud-horle or jack-afs her»*», kc."-
(hall a(k, demand or receive for the feafon of one mare, (hall be levied, collected
and accounted for as above.
III. ‘And be it enaSed , That all free males, between the ages of twenty-one and
fifty, and all (laves, between the ages of twelve and fifty years, (hall be fubjefl to a -
poll-tax : Provided , that all (laves be lifted in the county wherein they refute, and the poll tax.
tax (hall be colletled accordingly.
IV. And be it enabled , That each and every perfon who (hall hereafter peddle or
hawk goods, wares or merchandize, in any of the counties in this State, not of tlte XMOnped-
manufacture of this State, (hall pay to the Sheriff of each county in which he, (hew
or they may lb peddle or hawk goods, the fum of forty (hillings, and (hall obtain a
receipt from fuch Sheriff for the fame, which receipt fo obtained (hall anthorile fuch
perfon or perfons to hawk and peddle goods in (uch countv, and no other, for the
term of one year ; which tax fo received by the Sheriff, (hall be accounted lor by him
in like manner as other taxes. And if any perfon or' perfons (half hereafter peddle and
hawk goods as aforefaid in any county of this State, without having fir ft paid to the
Sheriff of fuch county the aforefaid tax of forty (hillings, and obtained a receipt for
the lame, he, (he or they fo offending, (hall forfeit and pay the him of ten pounds.
And the leveral Sheriffs of this State arc hereby authorifed and required to collect the
fame by diftreis and (ale of the goods or property of fuch delinquent; and the for¬
feiture or penally fo levied, (hall be applied, one half to the ufe of the State and the
other half to the ulc of the Sheriff who (hall collect the fame.
V. And be it further enabled , That all merchants, either wholcfale or- retail, (hall
pay a tax ; if a wholefale merchant, the fum of five pounds, and if a retailing mer- Tax on mer¬
chant, the fum of two pounds ten (hillings, on each and every (lore in this State, atc,ianl‘'
which they (hall fell any goods, wares or merchandize to the amount of two hundred
pounds in any one year. And all merchants or owners of (lores as aforefaid, (hall give
in his, her or their (lore or (lores, as the cafe may be, with a lift of their taxable pro-
pcity, under the lame rules and regulations that other taxable property is given in;
which tax (hall be levied, collected and accounted (or, in the iauic manner as other
