Newspaper Page Text
LIBERTY ANS TJNIOTSr, ISTOW JJXT FOI1EVER, ONE .AJVID INSEPAKABLE."-Daniel Webster.
RALEIGH, N. C, SATURDAY, MARCH 24, 18G6.
wTwTlIOLDEN. J- W. HOLDEN.
W. W. HOLDEN & SON,
Editors of the Standard, and autliorizcd publishers
of (he Latrs of the United States.
Rates of Subscription.
TERMS Cash in Advance.
Tri-Weekly paper, 1 year SC 00
.4 " . " 6 months 3 50
u " 3 " 3 00
Weekly paper, 1 year 3 i'(J
" " 0 mouths 1 50
ii " 3 " 1 00
i " 5 copies 1 year. .. . 1:2 00
44 4 J,, 44 i 23 00
To those who get up clubs of five or more sub
scribers one copy, gratis, will be furnished.
Subscribers who were cut ofT from us during the
war, aud whose time of subscription had not ex
pired, will be furnished the paper free on the
restoration of communication, until the time be
filled. If they desire the paper longer after that
time, they must renew.
A cross X mark on the paper indicates the ex
piration of the subscription.
Rales of Advertising.
Ten lines or one inch space to constitute a
One square, one insertion, $1 00
Each subsequent insertion, 50
Liberal deduction made, by special contract, to
Court advertisements will be charged 25 per
cent, higher than the regular rates.
Special Notices charged 50 per cent, higher
than ordinary advertisements.
For advertisements inserted irregularly, 25 per
cent higher than usual rates will be charged.
No paper in the South has advertising facilities
superior to the Standard.
Letters must be addressed to
W. W. HOLDEN & SON,
Raleigh, N. C.
AN ACT ENTITLED REVENUE.
Section 1. Be it twirled ba the General As
sembly cf the State of North-Carolina, and it is
hereby enacted by the authority of the same, That
for the support of the State Government, and to
meet appropriations made by law, a tax shall be
levied upon'the subjects embraced in the follow
ing schedule, to be listed and paid as shall be di
rected by law.
1. Real propertv, with the improvements there
on,' including entries of land, ten cents on every
one hundred "dollars of its value.
2. Every taxable poll one dollar; Pi-ovided,
That persons manned or permanently uisauieu,
shall be exempt, and also such poor and in linn
persons, as tUe County Court may declare and j
record lit subiccts ol exemption. Every person .
who, on the iirst day of April, shall have any per- ;
son subject to poll tax as a member ol his family, .
or in his employment, or living on his land or in j
his house, by consent or the owner of said lands, :
shall list such person and pay the tax, and may !
retain the same out of ai-y moneys due him. :
3. Everv toll gate on a turnpike road, and ev- (
crv toll bridge, live per cent, on the gro?s re- ;
ceipts, and every gate across a highway, licemed ;
by law, twenty "dollars. , , . ,
4. Everv fcrrr, the gross receipts of which a
mount to one hundred dollars and upwards, one '
per cent., amounting to live hundred dollars and ;
upwards, live per cent., and one thousand dollars i
and upwards ten per cent. , c. i
Every stud horse aud jackass owned m the State, .
let to mares for a price, six dollars, to be listed ,
in tiie countv of the owner, unless the pr ce de- -manded
for the season for one mare, shall exceed
that sum, in which case the amount thus demand- ,
ed, shall be paid as tax. 1
5 Everv dollar of divident or profit, not prc
viouslv listed, declared, received or due, on or
before" the first dav of April in each year, upon I
mutter or capital invested in shares in the Bank ,
of Washington, the Merchants' Bank of Newbern,
the Bank of Wadesboro', the Bank of Fayetteville, j
the Commercial Bank of Wilmington, the Far- !
niers' Bank of North Carolina, the Ban it of Char
lotte and the Bank of Yaueeyville, nine cents ; ;
.....1 i ciinn in iill other Banks or corporation
and trad in" companies, and in steam vessels of
twenty toil burden aud upwards, lour cents; j winch sucli company may nave an agency,
and anv persons listing any dividends or profit of 7. Every agency of a bank incorporated out of
the Banks herein specially named, shall berequir- , the State, live hundred dollars,
cd to Iit the same separately from anv other di- ' S. Every lnouer or exchange, bond or notc
vidend or profit, for which he is liable to a broker, private banker, or agent of a foreign
tax and also to specify the name of the Hank , broker or banker, shall pay the sum or one hun
from which said divideud is due or has been re- , dred dollars for each couuty in which he has an
ceived olliee or place of business; aud every person acl-
0 One-tenth of one per cent, on moneys, if ing for such broker, whether with or without
.n.uv.nrniIi. iniRilri-d dollars, due from solvent compensation, shall be held and deemed a broker
debtor "iucludiu" States and governments, (ex- !
State or Corporation, according to their value:
Provided, That bonus of this State, issued after
t he 23d Fcbrnarr. 1S1, and the balance alter de-
guardian, clcrkof any court, executor or admi
nistrator, trustee or agent of whatever kind, shall
list and be liable to pay said tax.
7 Every State and County officer, every Presi
dent and Cashier, or Treasurer, or other officer
of any hank, railroad or other incorporated com
nv and all other salaried persons, except minis
d all other salaried persons, except minis
ters ol tiie gospel, njiuw;auiiuat
amount to, or are worth five hundred dollars
or upwards, one per cent, on such total salary
and fees. ....
8. On the nett income and profits ctenveu oy eacu
Tirw'nt f lnhor. skill, oronertv or money, and the
nett iuocme and profit from any source whatever !
(except the salaries and fees named in the preced- j
ing section,) during the year preceding the first
dav of April in each and every year, to be listed
under the head of "Income, " as follows: If
said income amouuts to five hundred dollars, and
is less than one thousand dollars, one per cent. ;
if amounting to one thousand dollars and be
low two thousand dollars, one and one-half per
cent, if amounting to two thousand dollars, and
Mnw thrp thousand dollars, two per cent. ; if
amounting to three thousand dollars and below !
lour thousand aonars, iwo aim u uui iui vcnti. ,
if amounting to four thousand dollars and below
live thousand dollars, three per cent. ; if amount
ing to five thousand dollars and upwards, three
and one-half per cent. The tax imposed in this
sectiott shall be in addition to other taxes in this
imposed, except where laid on gross receipts and
dividends and profits elsewhere taxed under this
act, and shall include interest on securities of the
United States, of this State, or other State or go
vernment : Provided, That in estimating the in
come for the year preceding the first day of A
pril, 18(10, those subjects on which taxes have ac
tually been paid, under the Revenue Ordinance
of the Convetion, shall not be included.
In estimating the nett income, the only deduc
tion by way of expenses shall be first, taxes, ot h
er than the income tax due this State.
Second. Rent for use. of buildings or other
property, or interest on actual incumbrance.
Third. Usual or ordinary repairs, but not
for new building or permanent improvements.
Fourth. Cost or value of the labor, (except
that of the tax paver himself, ) raw material,
food, and all other "necessary expenses inciden
tal to the business, from which the income is de
rived. 9. Every carriage or other vehicle for the con
veyance of persons, in use, wort h at least fifty dol
lars, one per cent, on its value.
10. All gold and silver plate, gold and silver
plated ware and jewelry worn by males, includ
ing watch, watch-chains, seals and keys, when
collectively of greater value than twenty-five dol
lars, one per cent, on the entire value.
11. Kverv harp and piano in use one dollar, ev
ery dirk, bowie-knife, pistol, sword-cane, dirk
caiie and rifle cane, (except arms used for muster
ing and police duty) used or worn about the per-
cept bonds 01 the L mtcu estates or on iiiiuti, ur i t m t men i:c nuiiu bu net, uu ouau uu u--.n.- iv :
on deposit with individuals or corporations with- j the above tax.
. . . 1 . . , 1 . . ....... 44 ...in.iiT ' t : O 1? ,'.!, i-;nn U'lin ,a nnr n l-oairlffiT rf Tills i
111 tills State or eiscw ucrc, metem. i...,.., "-J , ,. " " !, : ,r. " Yi
!....i,.,t.. tM t,f tin" United States, or of anv : State, and who shall come into tins State in the
iiftino- the mouev ttue ami on nana, ueois owiii one uauureu
the tax payer as principal, and as surety wnere ; wmcn ue snau
principal is insolvent, snau oniy re nauie. i coucexeu oy in
iioUlh-.o- such snbiocts of taxation, as counted for as
son of any one nt any time during the year, one i
dollar: Provided, That this tax shall uot apply !
to arms used or worn previous to the ratification j
oi tuts act, ana any person who shall wear saia
weapons, and fail "to list the some, and pay the
tax, shall be guilty of a misdemeanor.
VX Every resident of the State w.io brim s into
the State or buys from a non-resident, whttucr 03'
sample or otherwise, spirituous liquors, wines
or cordials, ale, porter, lager-beer, or other malt
liquors, for the purpose of sale, fifteen per cent,
ou the amount of his purchases ; every person
who bnys to sell again, spirituous liquors, wines
or cordials, or malt liquors, from the maker, in
this State, his agent, factor or commission mer
chant, ten per cent, ou the amount of his pur
chases. 13. Upon all real and personal estate, whether
legal or equitable, situate within the Statu, which
siiall descend or be devised or bequeathed to any
collateral relation or person, other than a lineal
descendant orancestor of the husband or wife ot
the deceased, or husband or wife of such ances
tor or descendant, or to which such collateral re
lation may become entitled, under the law, tor
distribution of intestate estates, and which real
and personal estate may not be required in pay
ment of debts and other liabilities, the fol
lowing per centum tax upon the value thereof
shall be paid :
Class 1. If such collateral relation be a bro
ther or sister of the father or mother of the de
ceased, or issue of such brother or sister, a tax of
two per cent.
Class 2. If such collateral relation be a more
remote relation, or the devisee or legatee be a
stranger, a tax of three percent.
The real estate liable to taxation shall be listed
by the devisee or heir in a seperate column, de
signating its proper per cent. tax.
The personal estate or real estate reduced to as
sets shall be liable to tax in the hands of the ex
ecutor or administrator, and shall be paid by him,
before his administration account is audited or
the estate is settled, to the sheriff of the county.
If the real estate descended or devised shall not
be the entire inheritance, the heir or devisee shall
pay a pro rata part of the tax, corresponding with
the relative value of the estate or interest.
If the legacy or distributive si are to be receiv
ed shall not be the entire property, such legatee
or distributee shall, in like manner, pay a pro
rata part of the tax, according to the value of his
Whenever the personal popcrty in the hands of
such admiustrator or executor, (the same not be
ing needed to be converted into money in the
course of the administration,) shall be of uncer
tain raiue, he shall apply to the County Court
to appoint three impartial men of probity, to as
sess the value thereof ; and such assessment be
ing returned to Court and being confirmed, shall
be conclusive of the value.
To facilitate the collection of the tax on colla
terals, everv executor or administrator sb;ll re
turn in his inventory, whether the estate of the j
deceased goes to the lineal or collateral relations, j
or to a stranger and if to collaterals, the degree !
of relationship of such collaterals to the deceased, j
under a penalty of one hundred dollars, to be re- j
covered in -the "name and for the use of the State,
and it shall be the dutyot the clerk of the Court '
of Pleas and Quarter" Sessions, to furnish the ;
sherilf with the names of the executors and admi- ,
nistrators, who make such returns, after each and j
every term ol his Court. j
Schedule B. 1
The sheri IT shall collect the taxes as set forth
in this schedule annually, unless otherwise direct
ed and grant to each party paying the tax, a li
cense to carry on his business to the first day of
July nexl ensuing, except in cases where the tax
is on non-resident horse and mule drovi-rs, in ,
which case no license shall be required. j
1. Every company of circus riders, or exhi
bitors of collections of animals, seventy-live dol- '
lars for each county in which they shall perform :
or exhibit for a reward. Every seperate cxhibi- j
tion, (commonly known as sideshows,) aeeoin- ,
panying such performers, or which cannot be :
seen without the payment of seperate charge,
fifteen dollars for each county in which it is ex- ;
hibited for a reward.
2. Every company of itinerant, stage or theat
rical performers, or persons performing feat;, of
strength or agility, or exhibiting natural or arti
ficial objects. except amateur performer,) twen
ty dollars for each county in which they exhibit
lV-r a 1 jwrard, a;;d two hundred dollars when such
company performs for a longer time than two
mouths in any county. j
o. Every company of itinerant singers or per- .
formers m musical instruments, or dancers or
itinerant companies, who otherwise exhibit for
the public amusement, ten dollars for each conn-
ty in which they exhibit for a reward.
4. Every insurance company, incorporated by
this titan-, except companies" for mutual assu- ;
rancc, who take no policy out of the State, oue .
hundred dollars. 1
5. Every hotel, restaurant or eating-house, one :
half ol one per cent, on the gross receipts, if ex- '
cecding three hundred dollars, and every gas
company, and every telegraph company, one per ;
cent, on gross receipts.
C. Every agency of an insurance company, in- j
corpora ted out of the State, five per cent, on j
gross receipts, and ten dollars for every couuty in
to all intents and purposes, in the place or conn
capacity of, or as agent for, a broker, and with the j
intention of exercising any of the functions ot a j
money or exchange broker, shall pay the sum of j
dollars in each aim every county in !
act as a broker, which tax shall be i
e sheriff of the county, and be ac- !
10. Fverv person who shall propose to act as a
broker, aecordiug to the foregoing section, shall !
pay the tax to the sheriff of the county, in the !
-county in which said broker's business is to be j
transacted, and take a license for the same, which '
shall authorize him to act as broker for one year, 1
and any person who shall act without such license ;
shall forfeit the sum of fifteen hundred dollars,
to be recovered by the shcrift'of the county where I
such tax may be due, one-third of which shall sro j
to the sheriff, and the remainder shall be account
ed for as other taxes; and such persons so offend
ing shall be guilty of a misdemeanor.
11. Every money or exchange, bond or note-
broker, and other persons mentioned in sections ;
8, 9 and 10, shall pay in addition to the tax there- '
in named, five per cent, on the profits of their j
12. Every express company, four per cent, on i
13. Every public billiard table, one hundred
and fifty dollars; every private billiard table,
twenty-five dollars, and every bagatelle table,
14. Every public bowling alley, whether called
nine pin or ten-pin alley, or by anv other name.
fifty dollars; every private bowling all y, ten
15. Any person whose occupation or business
is to keep horses or vehicles for hire, or to let,
shall pay a tax or twenty-five dollars.
1(5. Every licensed retailer of spirituous liquors,
wines or cordials, or retailer of malt liquors, fifty
dollars for one year. In addition to this, such
retailer shall list the amount of liquors, wines
and cordials, as required in schedule A, of this
act, and pay the tax therein imposed.
17. Every itinerant dentist, portrait or minia
ture painter, daguerrean artist and other persons
taking likenesses of the human face, ten dollars
for each county in which he carries on his busi
ness: Provided, That such person as shall furnish
satisfactory evidence to the sheriff of the county
in which he proposes to practice, that he is a res
ident of the State, and has listed the receipts of
his profession for the previous year, shall be ex
empt from the tax imposed in this paragraph.
18. Every person who purchases in "or ont of
the State for sale or gift, or brings into the State
lor sale or gift, p!ayinr cards, fifty cents for each
separate deck cv pack so bought or brought into
the State df.ri.e- the year. Every person failing
to list and pay the tax mentioned in this section, j
shall, in addition, forfeit and pay live hundred
dollars, to be recovered by the sheriff, by distress
or otherwise, two hundred and fifty dollars of
which is to be paid to the State as taxes.
10. Every person that, for himself or as agent
for anothcr, at his regular place of business, sells
riding vehicles manufactured out of the State,
two per cent, on his sales.
20. Every auctioneer, on all goods, wares or
merchandise, whether the growth or manufacture
of this country or imported from foreign coun
tries, placed in his hands by a merchant resident
in the State, whether owner or not, or by a com
mibsion merchant, one per cent, on the gross
amount of sales ; and if by itinerant traders, or
such as are not residents of the State, five per
cent, on the gross amount of sales, subject to all
the regulations and exemptions set. lorth ill the
10th chapter of the Revised Code, entitled " Auc
tions and Auctioneers."
-1. Every merchant, merchant tailor, jeweller.
grocer, druggist, apothecary, produce dealer, j
commission merchant, factor, produce broker, !
mid every other trader, who as principal or as
agent for another, carries on the business of buy
ing or selling goods, wares or merchandise of
whatever name or description, and who is not
taxed on his purchases in some other uarairraph
in this schedule, one-half ot one per cent, ou the
total amount of his purchases, whether ma, e.in
or ont of the State, for cash or on credit. !
Articles, the growth or manufacture of this
State, if bought in the State, and other articles,
tie growth or manufacture of adjoining States, it
brought into this State for sale, b the grower or
manufacturer, shall pay a tax of one-tenth of one
22. Every non-resident merchant, drummer or
agent, who shall come into this State, aud sell
aiiy goods, wares or merchandise, by sample or
otherwise, whether delivered or to be delivered,
shall pay a tax ot one-half of one per cent, on the
gross amount of such sale, made in any one year,
and shall, before making such sale, obtain a writ
ten license from the sheriff of the county in which
lie proposes to do busiuess, which the sheriff is
authorized to issue whenever such person shall
give bond, with security in the sum of five hun
dred dollars for the payment of the tax hereby
imposed, at the time, aud under the same rules
and regulations as are prescribed for the pnymeut
of merchants' tax; and any person violating the
provisions of this paragraph, shall be liable to a
penalty of five hundred dollars, to be collected by
the sherilf, four hundred dollars of which shall be
accounted for and paid as other State taxes, and
lie shall be farther liable to indictment as for a
23. Every dealer in rcadv-made clothing for
males, one and oue-half per cent, ou the total
amount of purchases.
24. Every person, who for himself or as agent
for another, sells patent medicines or nostrums,
ten per cent, on the amount of his sales.
. 25. Every non resident horse or mule drover,
or person who receives horses or mules to sell
for a non-resident, one per cent, on the amount
of each sale, due as soon as the sale is effected ;
and upou his neglect or failure to pay such tax,
in every county In which he sells, he shall forfeit
and pay the sum of one hundred dollars, which
shall be collected by the sheriff, by distress or
otherwise, one-hall' to his own use, and one-half
to the use of the State. Every horse or mule
drover shall be considered a uou-rcsident, unless
the sheriff has satisfactory evidence that he is a
resident of the State ; and the sheriff shall have
power and authority to examine on oath, at any
time, any horse or "mule drover, or person who
receies horses or mules to sell for another, as to
whether be lias made any sale or exchange, and
as to whether he is a uou-rcsident. or agent of a
non-resident, and on his failure to answer, he
shall be subject to the mine penalty as for failure
or neglect to pay such tax.
20. "Every stud-horse or jackass let to marcs for
a price, belonging to a non-resident of the State,
ten dollars, unless the highest price demanded
for the season for one mare exceed that sunt, in
which case tin amount thus demanded shall be
paid for the license. The payment to one sheriff
and the license under his hand, shall protect the
subject in this paragraph taxed in any county of
this State. Every" sueii stud-horse or jackass
shall be considered as belonging to a non-resident
unless the sherilf is furnished with satisfactory
evidence that theowncr is a resident of the State.
27. Every person that peddles goods, wares or
merchandise, either by land or water, not the
growth or manufacture of this State, or any
drugs, nostrums or medicines, whether such per
son travel on foot or with a conveyance, or oth
erwise, shall first have proved to the County
Court that he is a citizen of the United States,
and is of good moral character, aud shall have
obtained from the Court, (who may, in its discre
tion, make or refuse,) an order to the sherilf to
grant him peddler's license, to expire on the first
of .Inly next ensuing. And the sheriff, on pro
duction of a copy of such order, certified by the
Clerk of such Court, shall grant such license for
ids county" on the receipt of forty dollars tax:
Prorided, (1.) That not more than one person
shall peddle under one license. (2.) That any
person who temporarily carries on a business as
merchant in any public" place, and then removes
his goods, shall be deemed a peddler. (3.) That
nothing in this act enniained shall prevent any
person from freely selling livestock, vegetables,
fruit, oysters, tish, books, charts, maps, printed
music, or the articles ot his own growth or man
ufacture. (4.) That nothing herein contained
shall release peddlers from paying the tax im
posed in this act. on persons who deal in the
same species of merchandise, which tax shall be
collected or secured in the same manner as in the
case of other merchants and traders.
28. Every itinerant who deals in or pnts up
lightning rods, ten dollars for each county in
which he carries on his business.
29. Everv itinerant who sell spirituous liquors,
wines or cordials, not the product of his owu
farm, in quantities from one quart to oue barrel,
shall par fifty dollars for every count, and be
under the same rules and restrictions as peddlers,
except that an order from court shall not be re
quired for a license.
30. On every gallon of whiskey, brandy, or oth
er spirituous liquors, made for his own use or
for sale, by the person using any distillery, twen
ty five cetits, and a like sum on every gallon dis
tilled for other persous, to be paid by the person
distilling the same : Provided, That any person
who shall distil without having previously obtain
ed a license therefor from the County Court, shall
pay a tax of ten dollars for every day or part of a
day in which lie may so distil; and it shall be the
duty of the sheriff to distrain the still aud fixtures
for "the payment of such tax: Provided further.
That the foregoing proviso concerning license
shall not tie in force until thirty days from the ra
tification of this act: And provided further. That
the foregoing proviso concerning license shall on
ly apply to persons distilling spirituous liquors
from grain : Provided further, That in any coun
ts in which there is no court in session at the
time when this act shall go in force, the license
may be obtained from any seven justices of the
peace for said county.
Said tax shall take effect from the first day of
January, 18150, and the sheriff shall collect the
same quatcrly on the first days of April, July, Oc
tober and January.
31. Every company of Gypsies, or strolling
company of persons who make a support by pre
tending to tell fortunes, horse-trading, tinkering
or begging, one hundred dollars in each county
in which they offer to practice any of their crafts,
recoverable out of any property belonging to any
one of the com pan v. But nothing herein con
tained shall be so construed as to exempt them
from indictment, or penalties imposed by law.
32. Every license granted under the provisions
of this act, shall be for twelve months from the
issuing of the same.
The subjects embraced in this schedule shall be
taxed the amount specified and the taxes collect
ed and accounted for as follows :
1. Every corporation that might become incor
porated by letters patent under the provisions of
chapter 26, Revised Co e, entitled "Corpora
tions," but shall fail to do so, and apply to the
General Assembly and obtain a special act of in
corporation, or shall obtain an act to amend their
charter, whether it had been secured by letters
patent under said law or by a special act, one
hundred dollars for each act to incorporate or to
amend, which tax shall be paid to the Treasurer
of the State.
2. No corporation shall organize under such
special act of incorporation, obtained as set forth
in the preceding section, or derive any benefit
under such act to amend their charter, until it
fiist shall have obtained a certified copy of such
act from the Secretary of State, and the Secretary
sh 11, in no case furnish such copy until the com
pany applying shall have delivered to him the
Treasurer's receipt for the tax assessed in the
preceding section, which receipt the Secretary
shall file in his olliee.
3. The president aud cashier of each of the
banks in this State, on or before tU". first day of
October, in each year, shall pay into the Public
Treasury the following tax, to wit : If the profits
devided among the stockholders of the banks un
der their charge during the year, amounted to
not less than six and not more than seven per
cent., one-half of one per cent, on the stcex own
ed by individuals or corporations; if over seven
and not more than eight per cent., three-fourths
of one per cent, on the stock thus owned ; if more
than eight per cent., one per cent, on the stock
thus owned. In ca?e the said officers of any bank
shall neglect, or fail to pay the tax as herein re
quired, ss.id bank shall pay double the amount of
such tax,' and the same shall be sued for and re
covered by the Attorney General in the name of
the State, in the Superior Court of the County of
3. Every license for an Attorney to practice law
in the County or Superior Courts, fifteen dollars,
to be paid at the time of obtaining the same, to
tiie Clerk of the Supreme Court, who shall before
the first day of October in caeh year, render to
tiie Treasurer of the State, a list setting forth the
names of the persons fronf whom received, and
the amounts received, and pay into the Public
Treasury the total amounts, less five per cent,
commission for receiving and accounting for the
4. Every marriage license one dollar; every mort
gage deed, marriagd contract aud deed in trust,
ma le to secure debts or liabilities, oue dollar, and
every other deed conveying title to real estate,
when the consideration is three hundred dollars or
upwards, fifty cents, payable to the Clerk of the
County Court. No clerk shall grant such license
or admit to probate such instrument, until the
tax shall have been paid and the receipt shall be
endorsed on such license or instrument, and be
registered with the same.
5. All the property and other subjects of taxa
tion, shall be annually taxed as by this act enact
ed, unless such property be expressly exempted
from taxation by this or some other act; and the
property and estate hereby exempted from taxa
tion, are all such, and their profits as may belong
to the United States or to this State, or may be
long to or be set apart and exclusively used for
the University, colleges, institutes, academics,
and schools for the education of youth, or the
support of the poor or afflicted, or especially set
apart for and appropriated to the exercises of di
vine worship, or the propagation of the gospel,
or such as may be set apart and kept for grave
yards and burial lots ; all such property and es
tates, and their profits, as mat belong to the State
and county agricultural societies, and be set a
part and used by them for agricultural fairs, and
all such and their profits as may belong to any
church or religious society, aud be set apart and
used by them for parsonages.
Aitd be il further etiaeoed. That all laws im
posing taxes, the subjects of which arc revised iu
this act are hereby repealed : Provided, That this
repeal shall not be construed to extend to the
provisions of any law, so far as they relate to the
taxes listed, or which ought to have been listed,
or which may be due for the year 1SG5, or for
anv year provious thereto. Ratified in Gene
ral" Asembly, this 12th day of March, A. D.
S. F. PHILIPS,
Speaker House of Commons,
C. S. WINSTEAD,
Speaker ot Senate.
I, Robert W. Best, Secretary of State in aud
for the State of North Carolina, do hereby certify
that the foregoing is a true copy of the original
on file in this office.
Given under my hand, the 13th day of March,
A. D. lSOti.
R. Wr. BEST,
Sec. of Slate.
Dry Goods, Groceries, Liquors, &c.
QiPifcllVO GOODS I I
Kellogg, Wheeler & Co.,
-TTOULD RESPECTFULLY CALL ATTEN
V tion to their new stock of
Spring and Summer Drvs Coous.
Ladies Trimmed Hats.
Bonnets, Shawls, Balmorals.
Hoop Skirts, White Goods.
& c , , &
Boots, Shoes and Hats.
Jeans, Tweeds and Satinets.
Sugar, Coffee and Tea.
Bourbon Whiskey, French Brandy
it d Holland Gin.
Raleigh, -I. C. March 20, 1SCC 1 If.
Woolen Dress GLj.u, at Cost, !
MaXON S STF.ONS'S.
E WILL SELL, for the next twenty days,
French Merino, Wool, and Cotton and
AVool Delanes, Scotch Plaids,
English Merinos, and
DRESS GOODS AT COSTI
We have a large stock of
Bleached Goods, Calicoes, Boots and
Shoes, Notions, and Toilet Ar
ticles, that we are sell
ing very low.
XVZ: CAX'T BE ODEBSOLI).
We have a good stock ot Cloths. Cassimeres,
Jeans, tc, for Mens' and Boys' wear.
Call for what you want! Onr soods are
not all in sight.
Very liberal discount made on goods by the
Remember the place, 58 Fayeifcville Street,
novS door to the old Post office.
sep 26 tf MAXON & STRONG.
Wines and Liquors,
No. 35 Market Square,
I have constantly on hand, and offer for sale :
POU1, SHERRY AND
ALE, LAGER, &C,
Rnss St. Domingo Bitters.
St. Domingo Punch.
Lemon Syrup, &c.
These Goods can be furnished by the case or in
bulk, at New York prices, with the additional
cost of freights.
37" Country Trade is invited.
oct 12151 ly 10 Norfolk, Va.
pRIME OLD APPLE BRANDY.
5 Barrels Fine old Apple Brandy, for sale by
t . B. P. WILLIAMSON & CO.
March 9, 1SC6. tf.
IK Baskets Champagne, (a Superior Ar
For sale at E. A. WHITAKER'S.
February 15, 1CC6 tf
Dry Goods, Insurance, &c.
SPRING AND SUMMER. GOODS FOR
NEW LINE STILL AHEAD !
MAKES HER TKIP3 REGULAR AND AHEAD OP TIME !
AGAIN HAS THE PLEASURE TO
inform his old friends, iiis new friends bis
old customers and new customers, and every body
else, that want Goods, that ue has just re
turned from the North, where he selected with
great care, and with an eye single to thcirwants,
one of the largest aud most complete stock of
STAPLE AND FANCY DRY GOODS,
he ever had the pleasure to offer them, cither du
ring or since the war.
A large and beautiful assortment of
LADIES' DRESS GOODS,
embracing the newest and leading styles of the
A large assortment of
Gentlemen's, Youths' and Boys' Goods,
Ladies' Summer Wrappings,
Ladies, Misses and Children's
Trimmed Hats, new shapes,
Ladies, Misses and Children's hoop skirts
Balmoral Shoes, Gaiters,
Slippers, Parasols, Bonnets, '
Ribbons, Gloves, Hosiery, &c.,fcc.
Gents' and Boys' Kid, Calf and Cloth
Gents, Boys and Children's Straw,
Leghorn, Braid and
Pedlar Hats, for Summer,
Crockery and Glass Ware,
Wood and Willow Ware,
together with a good stock of first class
FAMILY GROCERIES, &c.
In fact, in a lew days my stock will be com
plete. Now I don't pretend to gay that I am selling
Goods at New York prices. I say no such thing.
I deal in no such humbnggcry. But I say I have
sold goods as cheap, I expect to sell as cheap, and
I say I will sell as cheap as any Yankee, Jew or
Gentile, who lias paid for his goods, or ever ex
pect, to pay for them, eoxt houses not excepted.
To prove what I say, and what I mean, I ropect
fully ask my friends and customers to call a:id
examine my stock at the old li. Smith Building,
corner of Fayetteville and Hargett streets.
LIFE AND FIRE INSURANCE AGENCY,
RALEIGH, N. C.
P. F. PESCUD, Agext,
IS PREPARED TO ISSCE
POLICIES OF INSURANCE
IN the following Companies, whose combined
Capital aud Assets amounts to 2,000,000,
Phoenix Fire Ins. Co., Hartford, Conn.
Atlanta Fire Ins. Co., Brooklyn, N. Y.
Valley of Virginia, Winchester, Virginia.
The above Companies are well known as lir.-t
class Companies, and pay their losses promptly,
lie also represents the
BROOKLYN LIFE INS. COMPANY,
of Brooklyn, New York, which is one of t'ae most
popular and reliable Companies in the United
States, and on their business for the past year
have declared a cash dividend of Forty per cent,
to be divided among all whose policies were issu
ed within the past 12 mouths, on the Participa
Persons insuring in this Company can pay half
cash, and half note, payable and renewable every
vcar, semi-annually, or quarterly as preferred.
They insure on the nou-for!ei;ure plan, so that
the insured loose nothing if they are unable to
renew their policies after three or more years.
For particulars apply to
P. F. PESCUD.
Raleigh, N. C, March 9, 1S(J0.
NEW SPRING GOODS.
W. H. & E, S. TUOKEE,
ARE DAILY RECEIVING
A Choice and Desirable Stock of
SE-.T SPRIXG GOODS.
ONE OF OUR FIRM WILL REMAIN IN
the Northern Markets during the season, for
the purpose of Selecting goods as they are manu
factured or introduced.
This plan will irive us Superior Advaiilatie.i in
being present at all thechanies in the markets, and
of selecting just such articles as our friends and
customers may desire.
W. II. & R. S. TUCKER.
Raleigh, N. C, March 7. tf.
ATTRACTIVE SPRING STOCK,
FOSF.IGX AND DOMESTIC
-TTE RESPECTFULLY INVITE TIIE AT
W tention of the trade to our very desirable
aud choice stock of
AMERICAN AND BRITISH
FANCY DRESS GOODS,
Among which may be found the latest styles im
ported" this season ; together with an extensive
assortment of superior
Notions of all kinds.
We particularly call the attention of Merchants
visiting thi3 city "to our large stock of
and hesitate not to say that we are prepared to
offer extra indicements. Onr stock is new
and fresh embracing a general assortment of de
sirable Goods, all recently purchased at
and will be offered at prices to suit ihc trade, at
our AVholcsale Ware Rooms, ou second floor of
Nos. 70, 81 and S3, Sycamore street, Petersburg,
Va., where Capt. Edward Graham and Mr. John
McNcece, will be pleased to see their old iriends
and the trade generally.
McILWAINE & CO.
Celebre Jupe-Cage Thomson !
Ey A CIER ELASTTQ UE.
. THE NEW TRAIL FOR 18G6,
BOULEVARD! BOULEVARD 1 Bon.svir.-j!
Meets us wherever we turn our eyes. We
hear it, too, lisped from daintiest lips. Is it a
talisman, or is it a Crinoline'' Its Trade Mark is
a Koyal Crown. Its tram is pronounced peerless.
Thomson's Crowning Discovery.
For particular.;, La s of Fashion will call at
the well known Dr3r Goods Establishment of
V.'. 11. & It. S. TUCKER.
Dealers in Rich Drc:-o Goods, Tiiop.isou's Fine
Crinolines for Ladies of t he Jfatlenr S'luUe. Also,
Hosiery, Corsets, Notions, iScc
Raleigh, N. C.
March 0, ISoO. tf.
(Successors to Bcnj. Blossom fc Son.)
COTTON, NAVAL STORES, GRAIN,
TOBACCO, COTTON YARNS, SHEETING, &c.
Xo. l.iS Front Street,
Ciias. W. Blossom. 1 NEW-YORK.
Jas. B. Blossom, S
Josiaii li. Blossom. )
Liberal advances made on consignments, on re
ceipt of Bill of Lading.
KEFiiRcxcKs: The Bank of N. C, and other
Banksat Wilmington, Newbern, Washington, Tar
boro', Fayetteviile, Raleigh, Salisbury, Charlotte
Cotton consigned to us will be forwarded, free
of Forwarding Commission, at the various ports,
"W. II. McRARY & Co., Wilmington, N. C,
GEO. II. BROWN & Co., Washington, N. C,
S. T. JONES it Co., Newbern, N. C,
TIDDY, FLEMING fc Co., Do. Do.,
HENRY GHISELIN, Norfolk, Va.,
Who will pay taxes, &c, at the shipping ports,
N. B. Consignments to tis are covered by Fire
and Marine Insurance as soon as freighted, from
all places on all Railroads and Rivers in North and
South-Carolina, Georgia and Florida, and from all
Soutl'.eri. Shipping Ports, through to New-York,
whetner advice of shipment is received or not.
june 27 02 ly3
JAS. L. HATHAWAY & UTLEY.
(FORMERLY HATHAWAY & CO., IMPORTERS OF MO
LASSES AND SUGAR, "W1LMINGYON, S. C.)
SIHPPLVG AXD SIEaCHAXTS,
171 PEARL STREET,
WE SOLICIT CONSIGNMENTS of Cotton,
Naval Stores, Sheetings, Yarns, Tobacco,
and other Southern Products, to the sale of which
our prompt personal attention will be given. We
will make liberal advances upon receipt of In
voice and Bill of Lading. All Merchandize and
Produce shipped to us for sale are insured from
point of shipment, with or without advice. In
voices should always accompany each shipment.
Both of us having had over twenty years' ex
perience in business in the South, and our J. L.
Hathaway three years in New York, wo feel con
fident we can secure f all prices for our friends
who will favor us with their consignments.
JAS. L. HATHAWAY,
W.M. R. UTLEY.
February 10, 1S0G Cm.
Cyrus P. Mesdsnhaix,
Greensboro', N. C.
C. P. HESDSraiU, Sl CO.,
COTTOX & TOBACCO FACT OPS,
And General Commission Merchants,
15G Pratt Street Wharf,
Shipments to tis are insured immediately at
point ol" shipment, and through to Baltimore,
whether advised or unadvised,
oct l'J timlO
Tiie undersigned have associated themselves
for the purpose of establishing in Raleigh an
Auction and Commission House, and General
Agency lor selling and buying property of i-il
kinds,"eo!leeting Claims, and" transacting all sorts
One of the firm being a practicing Lawyer, we
are prepared i.i give K'gsil advice, examine and
adjust titles, draw conveyances and attend to
professional business generally, both ia and out
of the Courts. The name of the firm is
Two doors above Farriss' Store.
J. Q. A. Bariiam, - W. K. Bariiam
oct 5 tf7
SCRIPS & BALBWn',
Xj. IS, iJiitisvrr S.r?et. Tteltiosore,
COMMISSION MERCHANTS FOR THE
sale of Cotton Yarns, Sheetings, Osnaburgs
SoHcil consignments from the South.
They will m:ike liberal cosh advances andprom
fse quick lvtunis at full market prices.
Refer to any of the Baltimore Banks or Dry
Goods Jobbing Merchants. Also, to Win. II.
Powers. Esq., E. it. Bent ley, Esq.. 11. L. Kent,
F.q.. Richmond, Va., and to" Hill, Warren & Co.,
Mcilv.-aine, Son & Co., Petersburg, Va.
June 14 51 ly 10.
Newbern, N. C, Nov. 1, 1SG5.
We have this day formed a Copartnership under
the name and style of
WSIITFOSD, DILL & CO.,
For the transaction of a Shipping and General
In this town, west side ot Craven Street, on old
To the sale of Cotton, Naval Stores, Tobacco,
Lumber, Staves, Shingles, Corn, and all kinds ol
Produce and Merchandise, and also to the sale and
purchase of Real Estate aud Slate and other
Stocks, we will give our person il attention.
We are Agents for Murray's North-Carolina
semi-weekly Line of Steamships between New
bern and New York, and for sailing vessels for
Baltimore, Philadelphia and other ports in the
United States, and tor different ports in the West
Indies. Thus it will be seen that we are furnished
by our own vessels with the amplest facilities for
the speedy transportation of Freight and Passen
gers. But in addition to these, there is a weekly
line of Ocear Steamships on the same route, and
a tri-weekly line of Steamers by inland route
through Albemarle and Chesapeake Canal to Nor
folk, Baltimore, Philadelphia and New York ;
hence Merchants and Shippers entrusting the
transportation of their freight to us, can rely with
confidence on its speedy transit.
jj- We will make liberal advances on consign
ments. All letters addressed to us on the subject of
freight, or on any other business, will be promptly
auowered. JOHN D. WHITFORD,
GEORGE W. DILL,
dec 5197 tf 10 WM. C. WHITFORD.
(FORMERLY OF ROWLAND t BROS,)
CONSTANTLY on hand a good supply of Cof
fee, Sugar, Molasses and ot her goods usually kept
in a Wholesale Grocery.
Agent for the sale of Peruvian Guano, -warranted
pure as imported.
Price, 100 per ton. Cash before delivery.
J E. STF.NHOt-SE. AALAN MACAULEY.
tTENHOUSE & MACAULAY,
Wholesale and Retail Grocers and Commission
Merchants, at our Old Stand, Trade Street, Char
lotte, N. C.
Purchase and sell Cotton and all other Produce,
Business entrusted to us shall command our
prompt personal ? ft cation.
KKfKn.vN.'--'?. i;c;Jan Womble, Sr., Esq.,
r?'ai- v ..toncure 4& Co., Richmond, Va.
::;t, A'aine & Co., " "
Martin ife Taunahill, Petersburg, Va.
aug 14 ly?
ryirJ"nY, FLEMING & Co.,
Successors io Hough fc Co., Wholesale Grocers,
No. t.O V.-c.v Si-, New York, and
TIRPY & HUTCHINSON,
Corner South Fremt and Middle Streets, New
Berne, N. (.'.,
Forwarding & Commission Merchants,
having superior facilities for the prompt transac
tion of ln- "mess uutruVcd to their earc, respect
tuiiy solicit the patronage of the public.
Notices, Cards, &c.
H A ING been appointed sole Agents for the
States of Virginia and North-Carolina, for the
sale of the celebrated
in papers and bladders, we are now prepared to
fill orders for the same.
R. A. YOUNG & BRO.
No. 4, Iron Front,
HART & LKAVIS,
44 Fayetteville Street, Raleigh, N. C,
" STE WART'S EXTENSION TOP,"
"QUEEN OF THE SOUTH," '
" WESTE&X EMPIRE COOKIXU STOYES.
With Hart fc Lewis.
II- T- C L, A. S OIV,
HOUSE, SIGN AND
IMITATOR OF EVERY VARIETY OF MAR
BLE AND WOOD.
Gilding on Glass and Wood, and Japan
Tin ofiice Signs,
EXECUTED TO ORDER, WITH KEATKESS AND
rpHANKFUL TO MY FRIENDS FOR TOE
JL very liberal patronage I have received, hope
by unremitting exertions to merit a continuance
of the same.
iF" Shop opposite S. E. corner of Capital
. IRON AND STEEL WAREHOUSE,
121 Sytamorc St., Pct?rslinig, Va.
illimn 1 iiiiloj
Have constantly on hand, and offer for sale, a
full assortment of
Refined and English Iron.
Swedes Iron, wide Plantation Iron.
Band, Scroll and Hoop Iron.
Oval, half Oval and half Round Iron.
Horse Shoe and Horse Nail Rod Iron.
Naylor's bc6t Cast Steel, octagon, square "and
at slices. jan 1 3m
BANKER AND BROKER.
No. 30, Wall St., New York,
(1 OVERNMENT SECURITIES, STOCKS
JC Bonds and Gold, bought and sold on com
mission, and carried on the usual margin, if de
sired. Interest allowed on Deposits, subject to sight
Southern Money bought and sold.
Unsettled Northern claims adjusted.
Particular attention paid to the negotiation of
Commercial paper and Bills of Exchagc.
rpnrc SUBSCRIBER MAY BE FOUND WTITH
JL HEART & LEWIS, No. 44, Fayette
viile Street. He respectfully invites bis old
customers, and the public, to Ihc extensive as
Hardware, Cntlery and Manufacturing Goods,
now in store,
Raleigh, Jannary 9, 18GG.
44- Fayetteville Street,
RALEIGH, N. C.
We invite sxeeial attention of purchasers to our
large and interesting stock of
" MISCELLANEO US HARD WARE,
POT AND HOLLOW WARE,
IRON AND STEEL,
VARNISHES AND BRUSHES. Also
In fact, for anything in the
HOUSE KEEPING LINE
Call at 44 Fayetteville Street.
jan 0 tf With Heart is, Lewis.
ALL MEN OF EDUCATION and reflection
should ponder well upon the advantages of
Life Insurance, and should promulgate their ac
quired knowledge throughout the whole circle of
their acquaintance. They should remember that
it recommends itself in many instances, not mere
ly as a measure of expediency, but as a bounden
duty, a duty easily discharged by the payment ot
a moderate sum. The que.-lioii is : shall the mar
ried man trust the comfort of his family to a
chance ? albeit a promising one; or is he net
rather bound to make sure of a provision, as far
as l c can, for his wife, his children, his helpless
relations, for all those dependant upon him for
support, : nd through the medium of Life Insu
rance, assure an adequate provision again t im pending
poverty and irretrievable distress ? How
many men have I heard say : " Yes, but I wmif to
insure for a large sum when I do insure, and i! is
not convenient now." And so, because the nian
cannot gratify his vanity and pay theprcmiiun on
?20,000, he dies, and leaves iiis wife and child
hou eless, sorrow-stricken aud broken hearted,
thrust on the cold kindness of yuaxi charitable
relations, without a cent to bury him or provide
food for themselves. And this because he, the
loving and devoted husband, would not make
even a temporary provision, consonant with Iiis
circumstances, tor the wife who had been hi
nurse in sickness, his friend in distress, and whom
lie bad sworn to cherish and protect, and by the
payment of 75 or S1C0, secure many thousands.
Strange that man, who i-wcs to his wife the chief
chain of his existence, the every day comfort of
his life, should be able to look heartlessly to that
period when their last parting shall take" place,
when removed to that world, where to him, all is
hope and consolation, lie shall have wilfully left
in darkness and desolation, steeped iu poverty
and wretchedness, to struggle with the hard jus
tice of a hard hearted world. Resorting to Life
Insurance is risking nothing, but truly securing a
certain profit upon that which is, at all times, an
The general Agent of the Aetna has the gratifi
cation to state that quite a large number of sober
minded men in this community have availed them
selves of this opportunity. All are invited to
inform themse.vis by applying to the subscriber.
AV H. CROW,
feb 8 2m Gcn'l. Ag't. for the State.
IRON AND BRASS WORKS,
rplIE UNDERSIGNED beg lenvc to announce
that these us-cful works are again opened, and
that thev are prepared to do a!! kinds of Iron and
llrass Castings, repair Steam Engines, Mill Irons
and all kinds of mat-hint ry upon short notice.
They keep constantly "on hand one and two
horse Plows, Shovel.-, Spade.-, Axes, Hoes, Carts,
Wagons, Wheelbarrows, Ptraw Cutters, Corn
Siiellers, Bar Iron, Sheet Iron. Plow Bolts, &c.
B. P. WILLIAMSON & CO.