Pull Tax.

Corporations

All property of literary, scientific, and benevolent institutions actually used for the purposes for which said institutions were created-not exempting, however, any of such property when employed in any other than the regular business of such institutions.

Houses of religious worship and their appurtenances. Places and monuments of the dead, and implements of burial.

All tools and implements in actual use of any calling. occupation or trade to the value of one hundred dollars. All insane persons and their property to the value of one thousand dollars.

All disabled or crippled soldiers whose taxable property does not exceed five hundred dollars from any poll tax. All lands donated by acts of Congress to railroads in the State remaining unsold and uncultivated.

SEC. 2. Be it further enacted, That taxes are to be assessed by the assessor in each county, on and from the following subjects, and at the following rates, to-wit:

1. On every male inhabitant between the ages of eighteen and fifty, except those persons between the ages of eighteen and twenty-one, and the emoluments of whose labor goes to parents, or tisters, as the case may be, the sum of two dollars and to insure the payment of such tax. it shall be the duty of all partnerships, associations, corto give nations porations, officers or individuals to return to the assesso: omployees. the number, and names of persons in their employment on the first day of March preceding the assessment, as clerks, book-keepers, overseers, deputies, agents, workmen, journeymen or laborers, subject to such tax, which tax the assessor shall assess against such employer, by them to be collected out of the hire, wages, or salary of such employees as before enumerated.

2. On all real estate, to be estimated at its market value, in money, according to the best judgment the Real estate assessor can form by information, inspection or otherwise, taxed of one taking into consideration its location, whether in town,

per cout

Articles taxed

city, or the country, its proximity to local advantages, its quality of soil, growth of timber, mines, minerals, quarries or coal beds, and the amount and character of improvements, one-fourth of one per cent. ad valorem.

3. On all mills, foundries, forges, mining establishof one per ments, quarries, lime or marble works, gin and carriagemaking shops, tanneries and other manufacturing estab lishments;

On all wharves and wharf-boats, toll-bridges and ferries, turnpikes, and all passes, channels, or canals, where tolls are charged;

On all stocks of goods, wares, or merchandise on hand, to be assessed upon the largest amount on hand at any one period during the tax year; and this shall include all merchandise kept on. plantations for sale or to be dealt out to laborers;

On all horses and mules not used strictly for agricultural purposes, except studs, jacks and race horses; On all meat cattle, on the excess over five head; On all household furniture, on the excess over three hundred dollars;

On all libraries not exempted by law, on the excess over three hundred dollars;

On all clocks kept for use; and

On aif other property, real, personal, or mixed, not otherwise specified and taxed herein, or exempted therefrom, one-fourth of one per cent. ad valorem.

4. On all vehicles not exclusively used for agricultural purposes;

of one

per

On all jewelry, plate and silver-ware, ornaments and Articles taxed articles of taste, pianos and other musical instruments, cent. and paintings, except family portraits;

On all cotton-presses and pickeries;
On all studs, jacks and race-horses;

On all gold and silver watches, and gold safety chains; On all money hoarded or kept on deposit subject to order either in or out of the State, except funds held subject to draft in the prosecution of a regular exchange business, and except also money kept on hand to defray current family expenses for a period not exceeding one year;

On all money loaned and solvent credits bearing interest from which credits the indebtedness of the tax payer shall be deducted, and the excess only shall be taxed;

On all money employed in buying or trading in paper, or in a regular exchange business, or invested in paper, whether by individuals or corporations, except where the money so employed or invested is otherwise taxed as cap

ital;

On the capital stock actually paid in of all incorporated companies created under any law of this State, whether general or special, (except railroads) and not exempted by their charter from such tax; except any portion that

Auction.

may be invested in property and taxed otherwise as prop erty, one half of one per cent. ad valorem.

5. On the gross amount of all sales at auction, made in or during the tax year preceding the assessment, except those made by executors, administrators and guardians, as such, by order of court or under legal process, and under any deed, will or mortgage, at the rate of two per cent. ad valorem; except on cargo sales at auction of goods imported direct from foreign countries, which shall only be taxed at the rate of one-fourth of one per cent. ad valorem.

6. On the gross amount of premiums (after deducting Premiums. therefrom all return premiums) received from their business in this State during such tax year, by any insurance company not chartered by this State, and doing business herein by agent or otherwise, at the rate of one per cent. ad valorem.

7. On the gross amount of commissions, or sums Commissions, charged or received in or during such tax year, by any factor, commission merchant or auctioneer, in buying, selling, or any other act done in the course of their busi

ness;

On the gross receipts during such tax year of all cotCotton Pick. ton pickeries, and from the storage of cotton or other merchandise or produce, at the rate of one per cent.

erries.

8. On every pack or part of a pack of playing cards sold by wholesale or retail, or otherwise disposed of during such tax year, fifty cents.

9. On every article, piece of property, or money, put up or disposed of by raffle in such tax year, at the rate of five per cent. ad valorem on the amount at which the same is put up; Provided, That a permit or license for such raffle shall first be obtained from the probate judge, and the tax herein assessed shall be paid to the said judge as hereinafter provided, before such license can be issued under penalty of a forfeiture of the property; provided further, that the managers of any fair for the benefit of any charitable, benevolent or religious association, upon making proof to the probate judge aforesaid that the proceeds of any contemplated raffle will be strictly applied to the benefit of such association, shall be exempted from the tax assessed thereon.

10. On every legacy, where letters testaaentary have not been taken out in this State, received by any person other than the child, adopted child, grand child, brother,

sister, father, mother, husband or wife; and on all property given by deed, or otherwise, to any such person on the amount or value thereof, to be assessed to the beneficiary guardian, trustee or legal representative, at the rate of three per cent. ad valorem.

Pistole and

11. On all pistols or revolvers in the possession of private persons not regular dealers holding them for sale, a tax of two dollars each; and on all bowie-knives, or knives of the like description, held by persons not regular dealers as aforesaid, a tax of three dollars each; and said taxes shall be collected by the assessor when assessing the same, on which a special receipt shall be given to the tax payer therefor, showing that such tax has been paid for the year; and in default of such payment when demanded by the assessor, said pistols, revolvers, bowie knives, or knives of like description, shall be seized by him, and unless redeemed bowie klees. by payment within ten days thereafter of such tax with an additional penalty of fifty per cent., the same shall be sold at public outery before the court house door, after five days' notice, and the overplus remaining, if any, after deducting the tax and penalty aforesaid, shall be paid over to the person from whom the said pistols, revolvers, bowie knives, or knives of like description, were taken. For each such assessment and collection, the assessor shall be entitled to fifty cents, and when the additional penalty is collected, he shall receive fifty per cent. additional thereto.

12. On all steamboats, vessels and other water crafts plying in the navigable waters of the State, at the rate of one dollar per ton of the registered tonnage thereof, which shall be assessed and collected at the port where such vessels are registered, if practicable; otherwise, at any other port or landing within the State where such vessels may be.

13. On the gross profits of all banking associations created under the laws of the United States, at the rate of two per cent. ad valorem.

14. On all acts of incorporation granted by the General Assembly, other than acts incorporating cities or towns, an ad valorem tax of one-tenth of one per cent. on the estimated value of the interest involved or capital authorized, as a bonus to be due and payable to the tax collector of the county in which the office of such corporation may be located, whenever such corporation shall commence actual operations; and this shall apply to all such acts passed by the present General Assembly.

15. On all dividends declared, or earned and not divi

Steamboats.

Bank

Corporations.

ded, by incorporated companies created under the laws of this State, (except railroads) to be assessed to and paid Dividende. by the companies earning or declaring the same, a tax of one per cent. ad valorem.

16. On the gross receipts of all railroads and horse railroad companies for freight and passengers, within the limits. of this State, a tax of one half of one per cent. ad valorem; Provided, however, that upon any railroad extending beyond the limits of this State, this tax shall only be assessed upon such pro-rata portion of the receipts of such company, as the length of road within the State may bear to the entire length of the road upon which the earnings accrue.

17. On the gross receipts of all petroleum and oil companies, or distillers of coal oil, a tax of one per cent. ad valorem.

CHAPTER I..

Legacy.

Lecture.

Race track.

Campert.

Manageries.

LICENSES AND TAXES TO BE COLLECTED BY THE PROBATE JUDGE..

SEC. 3. Be it further enacted, That the following taxes shall be assessed and collected by the Judges of Probate,. to-wit:

1. On every legacy subject to assessment left by any will on which letters testamentary are taken out in this State, there must be assessed and collected by the Judge of Probate of the county in which such letters are taken out, a tax of one-half of one per cent. ad valorem, and if notpaid on the receipt of such legacy, such Judge must issue execution for the amount of such assessment against the executor or administrator and his securities, to be collected and returned, as other executions from the Probate Court.

2. On each lecture to which entrance fees are charged, three dollars; if not paid to the Judge of Probate on demand, the lecturer to be brought before such Judge and fined ten dollars for each lecture he has failed to pay for on demand.

3. On each public race track, for one year, on every hundred dollars, and at that rate of the gross annual income as near as the same can be ascertained, five dollars; but in no case less than. fifty dollars.

4. On all concerts and musical entertainment for profit, except for charitable purposes, five dollars.

5. On all menageries, museums, wax works or curiosities of any kind (except paintings and statuaries,) on each days and nights' exhibiting, ten dollars.