SEC. 5. Be it further enacted, That every person required by this act to make or deliver such statement, shall set forth an account of the property held or owned by him or them, as follows; and upon the several items of property so named there is levied the tax at the rate described in this section. […] 14. All dirks and bowie-knives, sword canes, pistols, on their value, three-fourths of one per cent; and fowling pieces and guns, on their value, at the rate of seventy- five cents on the one hundred dollars.