Directory of the city of Montgomery, and historical sketches of Alabama soldiers, Part 3

Author: Perry & Smith, Montgomery, Ala., pub. [from old catalog]
Publication date: 1866
Publisher: [Montgomery] Perry & Smith
Number of Pages: 122


USA > Alabama > Montgomery County > Montgomery > Directory of the city of Montgomery, and historical sketches of Alabama soldiers > Part 3


Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).


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Stover A R, clerk, bds J H Van Alstine


Stewart J A, carpenter, shop montgomery and west point railroad


Sutter Joe, lager beer, corner court and monroe


Swank Walter, machinist, alabama and florida railroad


Sykes S S, clerk, 37 market, h bet high and south alabama


TAYLOR, GREENE & Co, (John B Taylor & W J Greene) real estate and collecting agents, 16 perry


Taylor Mrs Mary A, h corner columbus and lawrence


Taylor Mrs J P, h corner lawrence and columbus Terry James P, agent, h clay street


THARP J J & Co, national hotel, corner coosa and bibb


Thornton A J, com mcht, 93 commerce, h cor lawrence and jefferson


Thornton N H, (Emery, Porter & Co, ) bds cor grove and perry Thornton C L, clerk. h corner lawrence and monroe Thorington R D. lerk, bds cor washington and tallapoosa


Thorington Jack, attorney, above 22 market


Thorington W S, notary public, above 22 market


Thomas G W, teacher, h cor adams and bainbridge


Thompson W D, bootmaker, above 7 court square


Thompson A, carpenter, car shop montgomery and west point railroad TITSWORTH & Co, gent's clothing, etc, under montgomery hall Torrence W H, clerk 82 commerce Torrence J N, clerk post-office


27


MONTGOMERY DIRECTORY.


Torrey Samuel, agent furnishing goods, under exchange hotel Tolan & Co, bakers, corner monroe near the market Todd J B, bookkeeper, montgomery and west point railroad Troy DS, (Watts & Troy) attorney above 16 perry Tucker J A O, carpenter, shop montgomery and west point railroad Turner W S, (Johnson & Turner) attorney above 18 market Underwood Mrs, h madison street


Uhlfelder Myer, merchant, court bet market and monroe Upchurch Jno J, machinist, bds cor bibb and washington Updegraff D D, printer, ledger office, bds Mrs Heard, columbus Van Alstine J H, clerk Rossiter & Tiernan, court square Valentine Wm, blacksmith, shop montgomery and west point railroad VAUGHN JAS, printer, mail office, bds pollard street Viard Mrs, h corner mcdonough and monroe


WARE & DAVIS hardware and crockery mchts, 94 commerce Ware W H, ab firm, h madison bet hull and decatur Ware W, clerk, 3 perry street Ward E L, h corner hull and jefferson Waller Watt A, clerk D Browder & co, 24 market Watson Mrs Sarah, h corner monroe and decatur Wadsworth W D, clerk, bds jefferson bet bainbridge and decatur Wadsworth Mrs M A, h jefferson bet decatur and bainbridge


Waltz Louis, tailor, 36 cor market and perry Wall Jno, greaser, car shop montg and west point railroad


Wade F N, carpenter, car shop montg and west point railroad


Waddle J M, watchman, alabama and florida railroad Walker John H, student, bds Judge Walker


Walker R G, superintendent montgomery stables WATT A. P & Co, proprietors exchange hotel, cor commerce and washington Watts & Troy, attorneys, above 16 perry


Watts Thos H, above firm, h corner ripley and adams


WATTS T H & Co, grocers and general commission merchants, commerce Watson H P, adjutent and inspector general, h cor perry and south ala Warren F H, mcht, market, bds moulton Warren J R, (Warren & Burch) 88 commerce Webb Conrad, h corner hull and monroe Webster James, conductor west point railroad


Weatherly J S & TJ physicians, court between washington & adams


Whitehead John, conductor alabama and florida railroad


WHITFIELD JOHN F, of the Montgomery Mail, bds dexter house, market


Whiteside H P, bookkeeper, h corner tallapoosa and moulton


WHITE JOEL, bookseller and stationer, mkt, h cor mcdonough near madison, Whiting John, h perry bet high and grove Wiser T J, grocer, corner tallapoosa and commerce Wiel & Moore, grocers and commission merchats, 15 court Wilson A A. physician, h corner bibb and goldthwaite Wilson J & Co, furniture, market street Wilson Wm. agent house J T Banks, under exchange hotel Williams Andrew J, h court street Williams Joseph M. physician, office Hutchings & Williams Williams A H, clerk Lehman, Durr & Co


.


Williams Richard; h mcdonough bet market and monroe Williams Richard S, Jr, money clerk southern express company Williams Albert, insurance agent, h southern extremity perry Williams Ralph, receiv'g clerk so ex co. h market bet hull and mcdonough Williams G M, clerk, southern express company


28


PERRY & SMITH'S


Wilkes J, baker, M Dotzheimer


Williamson Tony. (Stacy & Williamson) 14 court Wilkinson H. H, 34 court, h corner montgomery and clayton Wilkinson J N, cotton broker, 34 court, h corner montgomery and clayton WILKINSON & BEALL, grocers. 6 montgomery street


Wimbish M M. cotton broker, h corper hull and jefferson WINTER J L & Co, gen com and forwarding merchants 96 commerce Wisemburger Mrs C, h randolph


Wing J R, locksmith, 2 perry Wynn E. conductor alabama and florida rd, h corner washington and bell Wynn Wm, printer, advertiser office


Woodruff F H, clerk, h corner south alabama and lawrence WOODS. PICKETT & Co, confectioners and grocers, 8 court square


Woods Mike L. attorney, above 11 court square Woodruff Mrs E. h corner alabama and lawrence


Wolfe & Marks, clothiers, 24 court Wreford S P, & Son. merchant 14 market


Yancey William, clrk J Wilson & co, market YEAGER S A. foreman Ledger office. b corner catoma and bibb Yeatman H T, (J Lahey & Co) bds corner grove and perry Young Mis H, millinery. 51 market


Young L, (Steiner &'Young) 8 court square


ADDITIONS, ALTERATIONS, &c.


Akens Wm, employee southern express company Bailey H D, southern express company


BELSHAW MISS M L, jewelry, cor court square and commerce


BIHLER JOSEPH, lager beer saloon and boarding house


Burton Z. shipping clerk southern express company CATER & MADDOX, anction and commission merchants, 96 commerce Coupee Alonzo, book binder, h monroe street


DAVIS B B, (Ware & Davis) 94 commerce


Diaz J A & Co. cigar store. perry street, theatre building


DOUGLAS & DAVIS. staple dry goods, 25 market street


Doherty Chas, carriage and sign painter, bds bet alabama and high


FOWLER C F & Sox, druggists. 10 market


FARISS & PHILLIPS. cotton factors and commission merchants, 89 markt Grace K B. delivery clerk southern express company


Grace N H. clerk southern express company


Goodwin Andrew. messenger sonthern express company


GONZALES J. book bindery and blank book mannfactury, Mail building HINTON & CLEARY, photographers, corner commerce street and court square JACKSON J. grocer, montgomery street


DeBarron & Cox, commission and forwarding merchants, commerce NICROSI P M. confectioner, 10 market street


Pratt E M, route agent southern express company


QUAID PS, phoenix house, 8 court street


RANDOLPH R C & Co. commission and forwarding ichts. 95 commerce ROSSITER & TIERNAN, grocers and com nichts. cor com and court square Rose N A. sign and ornamental painting. h het alabami and bich


SHULMAN & GOETTER. dry good and gruenes i court ; que!"


TATUM, SMITH & Co. grocery merchants. 101 con.merer


THOMAS & HAMILTON, druggists. 49 mrrket


WARE J L, druggist. 108 commerce


WARE & GOWEN, staple and fancy dry goods, 83 market


29


MONTGOMERY DIRECTORY.


GOVERNMENT OF ALABAMA.


ROBERT M. PATTON, of Lauderdale . Governor.


WALTER HI. CRENSHAW President of the Senate. THOS. B. COOPER. . Speaker of the House of Representatives. ALBERT ELMORE, of Montgomery .... Secretary of State. M. A. CHISHOLM, of Montg'y . Comptroller of Public Accounts. L. P. SAXON, of Coosa State Treasurer. JOHN W. A. SANFORD, of Montgomery .... Attorney General. JOHN RYAN, of Jackson. .. Superintendent of Education. H. P. WATSON, of Montgomery .... Adj't and Insp. General. FRANK L. SMITH, " 66 Quartermaster General. DAVID L. DALTON, of Lauderdale . . Private Sec'y of Governor.


SAM'L H. DIXON, of Coosa. Recording Sec'y of Governor.


WM. C. ALLEN .. Clerk in Comptroller's Office.


JOIIN A. GRAHAM Clerk in Treasurer's Office.


WM. W. SIMPSON Clerk in Secretary of State's Office.


Supreme Court of Alabama


A. J. WALKER Chief Justice.


THOMAS J. JUDGE,


WM. S. BYRD,


Associate Justices.


JOHN D. PHELAN Clerk.


JOHN W. SHEPHERD Reporter.


MATT. ALLEN. Marshal and Librarian.


U. S. District Court --. Middle District of Alabama. Time of holding Court-4th Monday of May ; 4th Monday of November.


Hon. RICHARD BUSTEED, Judge U. S. District Court. JAMES Q. SMITH, U. S. District Attorney.


E C. V. BLAKE, Clerk U. S. District Court.


JOHN HARDY, Marshal. W. B. GOWEN, Deputy Marshal.


City Government.


WALTER L. COLEMAN. Mayor of the City.


ALDERMEN -- Ist. Ward, J. F. Johnston, A. Strassburger. 2d Ward. W. H. Smith, W. C. Kay. . 3d Ward, E. Beebe, Jas. W. Powell. 4th, Ward. T. F. Thomasson, S. G. Hardaway. 5th Ward. S. Schuessler, J. T. Hester. 6th Ward, D. II. Shular, John Lawler.


OFFICERS OF THE CITY, 1866-Clerk, Wm. B. Hughes. Treasurer. John Fraser. Wharfinger, P. II. S. Gayle. Clerk of Magazine and Market, A. Griffith. Marshal, I. G. Max- well ; Deputy Marshal, Thomas Reid ; Captain of Police, T. Harrigan. Sexton, Jere. Griffith. City Attorney, Virgil S. Murphey. City Physician, Dr. T. R. Hill ..


30


PERRY & SMITH'S


MASONIC.


OFFICERS OF THE GRAND LODGE OF ALABAMA.


Wilson Williams.


Crawford. M W Grand Master


David B Smedley


Troy R W D G Master.


Sam Thompson


Elyton


RW SG Warden


R J Dudley


Benton


R W J G Warden.


Hugh Parks Watson


Montgomery R W G Treasurer


Daniel Sayre


Montgomery


R W G Secretary.


Robert B James.


Prattville


R W and Rev G Chaplain.


William A O'Hara


Lawrenceville


W SG Deacon.


William C Menefee.


Orion.


W J G Deacon.


John F Smith.


Stephen H Beasley


Montgomery


G Stewards ..


Thomas McDougal.


Montgomery .. G Tyler


OFFICERS OF THE GRAND CHAPTER OF ALABAMA.


James B Harrison


Selma.


Grand High Priest


Peleg Brown


Mobile.


D G High Priest.


William Kerr


Greensboro.


Grand King


George D Noriis.


New Market


Grand Scribe.


E M Hastings.


Montgomery.


Grand Treasurer


Daniel Sayre


Montgomery


Grand Secretary


Rev E V Levert


Marion


Grand Chaplain


Joseph H Johnson.


Talladega


Grand C of the H.


S G Burke.


Midway.


Grand PS


L W Jenkins


Camden


Grand R A C


E B Clapp


Huntsville.


Grand M 3rd V.


W T Brown


Lafayette


Grand M 2nd V


W O Hudson


Uniontown


Grand M 1st V


Thomas MeDougal Montgomery.


Grand Sentinel.


OFFICERS OF THE GRAND COUNCIL OF ALABAMA.


James B Harrison


Selma.


Grand Prissant


E V Levert ..


Marion.


Deputy G Puissant


William Kerr


Greensboro.


G T Illustrious


George D Norris


New Market Grand I'D W


EB Clapp. Huntsville


GC of the G


Hugh Parks Watson Montgomery.


Grand Treasurer


Daniel Sayre


Montgomery Grand Recorder.


Rev W C Batchelor.


Mobile, Grand Chaplain


W O Hudson


Uniontown Grand Steward.


Thomas McDougal. Montgomery


Grand Sentinel.


OFFICERS OF THE GRAND COMMANDERY OF ALABAMA.


Sir Richard F Knott Mobile.


R E G Commander.


" Jas B Harrison


Selma. V E Dept G Commander.


" Peleg Brown Tobile


E Grand Genl.


" W C Batchelor.


Mobile


E G Prelate


Felix G Norma


Tuscumbia


EGSW


Richmond S Fletcher. Mobile


EGJW


" HP Watson Montgomery E G Treasr.


" EM Hastings


Montgomery E G Recorder


Jos H Johnson


Talladega.


E G Standard Bearer.


" E B Clapp. Huntsville


E G Sword Bearer


"BI 3 Cox Mobile E G Warden


Thos MeDougal, Montgomery


.G Sentinel


81


MONTGOMERY DIRECTORY.


MONTGOMERY COMMANDERY NO. 4.


Sir H P Watson, E Commander


" H P Leo, Generalissimo


A J Walker, Captain General E M Hastings, Prelate


Eben. Kirk, S W J N Browder, J W


Sir James Davidson, Treasurer " W H Dingley, Recorder " Jno F Smith, Standard Bearer


' W C Jack-on, Sword Bearer


Thomas McDougal, Warden


ANDREW JACKSON LODGE, NO. 173, F. AND A. M.


Eben. Kirk, W M


John N Browder, S W


Walter C Jackson, J W


Stepen Hutchings, Treasurer


Geo W MeDade, S


Stephen H Beasley, Secretary


Thomas McDougal, Tyler.


MONTGOMERY LODGE, NO. 11, F. AND A. M.


Wm H Dingley, W M


Matthew Strenna, S W


George W Whitman, J W


J B Lopez, Treasurer


Thomas McDougal, Tyler.


I. O. O. F.


OFFICERS OF MONTGOMERY LODGE, NO. 6.


W P Riley, N G


F Geagley, Secretary.


Meets every Friday night.


ST. PAUL'S ENCAMPMENT, NO. 2.


M Pepperman, C P,


T S Doron, H P.


W P Riley, S W


John Lerch, J W, F Geagley, Scribe, William Hall, Treasurer.


Meets First and Third Wednesday in each month.


HARMONIA LODGE, NO. 56.


David Weil, N G, Chas P Sparrenberger, Secretary,


John Sparrenberger, V G, J Roswald, Treasurer.


CHURCHES.


St. John's Episcopal, corner Perry and Madison-Rev. J. M. Mitchell, Rector. Church of the Holy Comforter, corner Alabama and Perry-Rev Dr. Scott, Rector.


Methodist Episcopal (first), corner Church and Court-Rev. Dr. J. B. McTycire.


Methodist Episcopal, (second), Herron street-Rev. Mr. Jordan.


Methodist Protestant, corner Bibb and Moulton-Rev. J. C. Davis. First Baptist, Court street-Rev. Dr. I. T. Tichenor.


Second Baptist, Adams, between Bainbridge and Union-Rev. A. C. Barron. Presbyterian, Adams, between Perry and Court-Rev. Dr. Geo. H. W. Petrie. Catholic, corner Adams and Lawrence-Rev. Father D Menucier. Jewish Synagogue, corner Church and Catoma-Rev. J. Myer.


FIRE DEPARTMENT.


J P Stow, Chief Engineer ; A R Bell, 1st Assistant ; B D Chapman, 2d Assistant; Ralph Williams, 3d Assistant. DEXTER No. 1-Samuel Marx, Foreman ; John Lawler, Ist Assistant; Henry Myer, 2d Assistant : A R Baker, Secretary ; S Torry, Treasurer. Number of active members ; whites, 51; colored, 60.


ALABAMA No. 2-Ferrie Henshaw, Foreman ; 1st Assistant, B D Chapman ; 2d Assist- ant, F A Gerrish ; Secretary and Treasurer, H E Fabre. Number of white members, 39 ; number of colored members, 60.


MECHANICS' HOOK AND LADDER NO. 1-R Ramsay, 1st Director ; H Fountain, 2d Di- rector ; M C Tuttle, 3d Director ; T S Doron, 4th Director and Secretary ; H W Hitch- cock, Treasurer. Number of members, 31.


Stewards.


E Kulman, Secretary


Isaac G Maxwell, S D James T Hester, J D W J Holt, Stewards.


Joseph V Gonzales, S D Joseph Pizzala, J D


R W Sharp, AG -


Ralph Williams, Treasurer.


32


PENNY & SMITH'S DIRECTORY.


-


The Place to Buy


CLOTHING.


TITSWORTH & CO .. 52 & 54 Market Street,


Under Montgomery Hall.


WHOLESALE and RETAIL DEALER IN


Custom Made and Plantation CLOTHING. Bootr, Shoes and Furnishing Goods.


We are now prepared to make up for our City and Co try customers-our facilities are such as to defy petition.


90 to 96 Dearborn Stroot, Chicago. READY MADE CLOTHING & FURNISHING GOODS,


MERCHANT TAILORS_


AND DEALERS IN A. D. TIT: WOTTH & Co.,


Sporting Goods,


JAMES DOUGLAS,


DEALER IN


PISTOLS AND


SPORTING GOODS,


WITH TITSWORTHI & CO.,


52 and 54 Market Street, 52 and 54


WILL CONSTANTLY HAVE ON HIAND


COLT'S REVOLVERS, all sizes. DOUBLE SHOT GUNS.


WHITNEY'S


FINE SPORTING POWDER.


SMITH & WESSON'S


Cartridges for all kinds of Arms.


POWDER FLASKS. SHOT POUCHES.


SHARP'S REPEATERS, all sizes. NATIONAL POCKET REVOLVER.


HUNTING and POCKET KNIVES.


GUN LOCKS and TUBES.


NATIONAL Single Cartridge PISTOLS.


MORRIS' CARTRIDGE DERRINGER.


PERCUSSION CAPS, all kinds.


JOHN D. TITSWORTH & BROS., Clothing Manufacturers,


AND WHOLESALE DEALERS IN READY MADE CLOTHING.


No. 8 Dey Street


a New York.


-


[REVISED AND CORRECTED COPY.]


Revenue Laws of Alabama --- 1866. - -0- -


An Act to Establish Revenue Laws of the State of Alabama.


SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Alabama in General Assembly convened, That the following rules as to the taxation of persons and property are hereby established, to- wit :


1. All lands subject to taxation must be taxed in proportion to their value


2. Lands belonging to citizens of the United States residing out of the State cannot be taxed higher than land belonging to persons residing therein.


3. No tax can be imposed on land, the property of the United States.


4. All navigable waters within the State are to remain forever public high- ways, free to the citizens of the State and of the United States, without any tax, impost or toll thereon, imposed by the State.


5. The following persons and property are exempt from taxation :


All property belonging to the State, or any county, city or town thereof, or the State Bank or its branches.


All property of the United States.


All property of literary, scientific and benevolent institutions actually used for the purposes for which said institutions were created-not exempting, how- ever, 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 the emoluments of whose labor goes to parents, or masters, as the case may be, the sum of two dollars ; and to ensure the payment of such tax, it shall be the duty of all partnerships, associations, corporations, officers or individuals, to return ยท to the assessor the number and names of persons in their employment on the first day of March preceding the assessment, as clerks, book keepers, over- seers, 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 enu- merated.


2. On al! real estate, to be estimated at the market value, in money, ac- cording to the best judgment the assessor can form by information, inspection or otherwise, taking into consideration its location, whether in a town, city,


34


PERRY & SMITH'S


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


3. On all mills, foundries, forges, mining establishments, quarries, lime or marble works, gin and carriage-making shops, tanneries and other manufac- turing establishments ;


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 neat 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 all 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 ;


On all jewelry, plate and silver-ware, ornaments and articles of taste, pianos and other musical instruments, 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 regu- lar 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 credit bearing interest from which credits the indebtedness of the tax payer shall be deducted, and the excess shall only be taxed ;


On all money employed in buying or trading in paper, or in a regular ex- change 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 may be invested in property and taxed otherwise as property, 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, administra- tors 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 coun- tries, which shall only be taxed at the rate of one four h of one per cent. ad- valorem.


6. On the gross amount of premiums (after deducting 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 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 business ;


35


MONTGOMERY DIRECTORY.


On the gross receipts during such tax year of all cotton pickeries, and from the storage of cotton or other merchandize or produce, at the rate of one per cent. ad valorem.


8. On every pack or part of a pack of playing cards sold by wholesale or retail, or otherwise disposed of [or used] 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 ralorem 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 as- sessed 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, be- nevolent 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 testamentary 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 rep- resentative, at the rate of three per cent. ad valorem ..


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 col- lected 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 by payment within ten days thereafter of such tax with an additional penalty of fifty per cent., the same shall be sold at public outcry 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 ad- ditional penalty is collected, he shall receive fifty per cent. additional thereto ..


12. On all steamboats, vessels and other water crafts plying in the navi- gable 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.


14. 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.


15. 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 author- ized, 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 any such corporation shall commence actual operations ; and this shall apply to all such acts passed by the present General Assembly.




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