Summary
Statutory Text
SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That the following taxes shall be assessed and collected within this state, viz: an ad valorem tax of one-fourth of one per cent on all lands in this state not exempted by the ordinance admitting the state into the Union, or specially exempted by the provisions of this act, on all money loaned at interest by individuals, or employed by them in the purchase of notes, bonds, checks or bills of credit of any description, whatever, as security for money advanced, on all goods, wares and merchandize, sold by regular merchants, on all bank stock subscribed for in any incorporated bank in this state, which shall not have paid a bonus for its charter, or have been exempted by the provisions thereof, except stock subscribed for and owned by the state, or, some incorporated literary or charitable institution. An ad valorem tax of two and one-half percent on all merchandize sold by an auctioneer or transient vender of goods, an ad valorem tax of one per cent on each pleasure carriage, watch and clock, kept for use, and one dollar on each and every Bowie Knife; a tax of one cent upon each head of cattle over the number of twenty, owned by any one individual; a tax of five hundred dollars on each billiard table set up or kept for public use; a poll tax of fifty cents on every free white male between the ages of twenty- one and fifty years; of five dollars on each and every free colored male between the ages of twenty-one and fifty years, and of seventy-five cents on each and every slave between the ages of five and sixty.