1850 Miss. Laws 43

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, to wit: an ad valorem tax of one eighth of one per cent on all lands in this State now taxable, or which may hereafter become taxable, according to the laws of this State; an ad valorem tax of three twentieths of one per cent 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; on all goods, wares, and merchandize sold by any regular merchant; 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 subscribed for and owned by the State or some incorporated literary. or charitable institution;) an ad valoren tax of one and one fourth per cent on all merchandize sold by an auctioneer or transient vendor of goods.; an ad valorem tax of one half of one per cent on each pleasure carriage, watch and clock (except such as are kept for sale by merchants or artizans;) a tax of five dollars on each nine or ten pin, or any alley of the same kind, kept for -public play; a tax of twenty-five dollars per annum on each theatre, and each race track, and fifty, cents on each and every bowie knife; a tax of one half cent on each head of cattle over the niumber of twenty owvned by any one individual; a tax of twenty-five cents, on every free white male between the ages of twenty-one and 'fifty years; a tax of seventy five cents on each and every free colored male between the age of twenty one and fifty years, and of thirty cents on each and every slave under the age of sixty years; an ad valorem tax of one per cent on all gold or silver above the amount of fifty dollars manufactured otherwise than into coin, except jewelry worn about the person, and such as is kept for sale by merchants or artizans; an ad valorem tax of three twentieths of one per cent on each piano; an ad valorem tax of one half of one per cent on each race, saddle, or carriage horse, and each horse kept by livery stable keepers for hire; an ad valorem tax of one eighth of one per cent on all public toll ferries, bridges and turnpikes; a tax of one dollar on each duelling or pocket pistol, except such as are kept for sale by merchants or artizans, or kept for use by military companies; for each stallion or jackass, for whose services as such, money or other valuable thing is received, a sum equal to half of the price of one mare, to be demanded and collected at -any time during the season, by the assessor, who shall pay over the same to the collector.