STATUTES AT LARGE. AN ACT TO RAISE SUPPLIES FOR THE YEAR ONE THOUSAND EIGHT No. 2772. HUNDRED AND THIRTY-NINE. slaves, city lots, I. Be it enacted, by the Senate and House of Representatives now met and sitting in General Assembly, and by the authority of the same, That a tax for the sums, and in the manner hereinafter mentioned, shall be raised and paid into the Public Treasury of this State, for the use and service thereof, that is to say: Thirty cents ad valorem, on every hundred dollars of the value of all lands granted in this State; sixty cents per head on all slaves; two dollars on each free negro, mulatto, and mustizoe, between the ages of fifteen and fifty years, except such as shall be clearly proved to the satisfaction of the Collectors, to be incapable from maims Taxes on lands, or otherwise of providing a livelihood; thirty cents ad valorem on every &c. hundred dollars of the value of all lots, lands and buildings within any city, town, village or borough, including all lots or portions of land on which buildings may be erected in the immediate vicinity of any city, town, village or borough in this State; sixty cents per hundred dollars on factorage, employments, faculties and professions, (whether in the profession of the law, the profits be derived from costs of suit, fees, or other sources of professional income,) and on the amount of commissions received by Vendue Masters and Commission Merchants; (Clergymen, School Masters, School Mistresses, and Mechanics, excepted;) one-eighth of one per cent. upon all purchases and sales of Bullion, Specie, Bank Notes, Bills of Exchange and Stocks, which may be made by any Brokers or Agents in this State, for or on account of any Bank, Company or individual, without the State; and also upon all such purchases and sales as may be made by any such Broker or Agent upon his own account, or for account of others engaged in the same pursuits, to be ascertained and rated by the assessors and collectors throughout the State, according to the best of their knowledge and information; to be paid in specie, paper medium, or the notes of the specie paying banks of this State. II. The Tax Collectors of this State are authorized and required to issue their executions against all such free negroes, mulattoes and musti- be issued. zoes, as shall neglect or refuse to pay the tax imposed by this Act, directed to the Sheriffs of this State, requiring them to sell, for a term not exceeding one year, the service of said free negroes, mulattoes or mustizoes, to meet the payment of the tax imposed: Provided, That the Sheriff shall not sell the service of any such person for a longer term than shall be necessary to pay the taxes due and costs. Exceutions to ble taxed. III. Every person entitled to any taxable property or estate in this Absentees douState, who resides without the limits of the United States, shall pay, for the use of the State, a double tax on the same; but this clause shall not be construed to extend to any person sent or hereafter to be sent abroad in the service of this State, or of the United States, until one year after the expiration of his commission. |