Summary
Statutory Text
SECTION 1. Be it enacted by the Legislature of Rate of the Slate of Mississippi, That, hereafter, the following taxes shall be assessed and collected within this State, to-wit: Sixteen cents on every hundred dollars in value on all lands in this State now taxable, or which may hereafter become taxable, according to the law of this State. A tax of twenty cents on every hundred dollars in value on all money loaned at interest by individuals, or employed by them in the purchase of notes, bonds, checks, bills of credit, of any description whatever, as security for money advanced, and on all goods, wares and merchandize sold by any regular merchant. A tax of thirty cents on every hundred dollars in value on all bank stock subscribed for in any incorporated bank in this State, which shall not have paid a bonus for its charter, or been exempted by the provisions thereof, (except stock that may have been subscribed for and owned by the State, or by some incorporated literary or charitable institution.) A taxof one and one-fourth per cent. on all merchandize sold by an auctioneer, or transient vendor of goods. A tax of fifty cents on every hundred dollars in value on each pleasure carriage, watch, clock, (except such as are kept for sale by merchants. or artizans.) On each alley for public play, whether called a nine or ten pin twenty-five dollars. A tax of twenty-five dollars on each theatre. On each billiard table a tax of fifty dollars. On each race track a tax of twentyfive dollars. On each bowie knife, Arkansas toothpick, sword cane, duelling or pocket pistol, a tax of one dollar. On each head of cattle over the number of twenty head, owned by any one individual, a tax of one cent per head. A tax of seventy-five cents on every hundred dollars in value, upon each race, saddle or carrage horse, and each horse kept by livery stable keepers for hire. On all gold and silver plate, a tax of one dollar on each one hundred dollars in value. On each piano, a tax of twenty-five cents on each one hundred dollars in value. On each toll bridge, ferry or turnpike a tax of twenty-five cents on each hundred dollars in value. On each stallion or jackass for the service of which, as such, money or other valuable thing is received, a tax of twenty-five cents on each one hundred dollars in value. On every free white male person between the ages of twenty-one. and fifty years, a poll tax of forty cents. On every free colored male person between the ages of twentyone and fifty years, a tax of one dollar; and on each slave under the age of sixty years a tax of thirty-seven and a half cents.