1858 — North Carolina — Arms Taxation

Summary

A flat tax on arms instituted at $1.25 cents per arm unless used for mustering. In the previous 1857 law, different arms were taxed at different rates; this almost doubles the nominal tax on edged weapons but is no change for pistols.

Statutory Text

27. The following subjects shall be annually listed, and be taxed the amounts specified:

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(15) Every dirk, bowie-knife, pistol, sword-cane, dirk-cane and rifle cane, used or worn about the person of any one at any time during the year, one dollar and twenty-five cents. Arms used for mustering shall be exempt from taxation.

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Details

Title 1858 — North Carolina — Arms Taxation

Conduct Private Possession

Instrument Edged Weapons, Firearms

Jurisdiction NC

Date 1858