1850 — North Carolina — Arms Taxation

1850-1 N.C. L. chap. 121, p. 243

Summary

State tax law included dirks and sword canes (50 cents) as well as Bowie knives and pistols (one dollar) as taxable property, though there was an exception if the owner did not use or carry them.

Statutory Text

Sec. 5. Be it further anacted, That there shall be imposed and levied annually an ad valorem tax of […] on all pistols (except such as shall be used exclusively for mustering, and also those kept in shops and stores for sale,) one dollar each; on all bowie knives, one dollar each; and dirks and sword canes, fifty cents each ; (except such as shall be kept in shops and stores for Sale:) Provided, however, that only such pistols, bowie knives, dirks, and sword canes, as are used, worn or carried about the person of the owner, shall be subject to the above named taxes.

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Details

Title 1850 — North Carolina — Arms Taxation
Instrument Edged Weapons, Firearms
Jurisdiction NC
Date 1850