CHAPTER 242 AN ACT TO INCORPORATE THE CITY OF RALEIGH, AND TO REPEAL ITS PRESENT CHARTER AND ALL LAWS IN CON- FLICT WITH THIS ACT. The General Assembly of North Carolina do enact: ORGANIZATION,
Section 84. That in addition to the subjects listed for taxation, the commissioners may levy a tax in the following subjects, the amount of which tax, when fixed, shall be collected by the city clerk instantly, and if the same be not paid on demand the same may be recovered by suit, or the articles upon which the tax is imposed, or any other property of the owner, may be forthwith distrained and sold to satisfy the same, namely: -1 Upon all itinerant merchants or peddlers offering to vend in the city, a license tax not exceeding one hundred and fifty dollars a year, except such only as sell books, charts, maps, or wares of their own manufacture, but not exceeding venders of medicine by whomsoever manufactured, and not more than one person shall peddle under a single license: Provided, that such itinerant merchants or peddlers shall comply with such rules and regulations as the board of commissioners may make in respect to the time, place and manner of vending under such licenses. -2 Upon every pool and billiard room, bowling alley or alley of like kind, bowling saloon, bagatelle table, billiard or pool table, or table, stand, or place for any other game or play, wheels of fortune or other games of chance, with or without a name, kept for hire, or kept in a house where liquor is sold, or a house used or connected with such a house, or used or connected with a hotel or restaurant, or contiguous or adjacent thereto, a license tax not exceeding one hundred dollars for each table or alley or other subject therein mentioned. -8 Upon every permission by the board of commissioners to retail spirituous, vinous or malt liquors, a tax of twelve hundred dollars; and for every permission to sell spirituous, vinous or malt liquors in quantities of one quart and less than five gallons a license tax of four hundred dollars, and in quantities of five gallons or more a license tax of four hundred dollars: Provided, that they may issue a single license for the sale of beer only and charge therefor not exceeding three hundred dollars a year. -4 Upon every company of circus riders or performers, by whatever name called, who shall exhibit within the city or within one mile thereof, a license tax not exceeding one hundred dollars for each performance or separate exhibition, and upon every side show connected therewith a license tax not exceeding ten dollars, the tax to be paid before exhibition, and if not, to be doubled. -5 Upon every person or company exhibiting in the city or within one mile thereof any stage or theatrical plays, sleight-ofhand performers, rope dancing, tumbling, wire dancing or menageries, a tax not exceeding fifty dollars for every three hours allowed for exhibiting, the tax to be paid before exhibiting or the same shall be doubled. -6 Upon every exhibition for reward of artificial curiosities (models of useful inventions excepted) in the city or within one mile thereof, a tax not to exceed twenty dollars, to be paid before exhibition or the same shall be doubled. -7 Upon each show or exhibition of any kind, and on each concert for reward, in the city or within one mile thereof, and on every strolling musician, a tax not exceeding fifty dollars, to be paid before exhibition or the same shall be doubled. -8 Upon every cow, goat or hog running at large in the city there may be levied a tax not exceeding three dollars, and upon every horse, mule or bull going at large a tax not exceeding ten dollars; and every such animal shall be seized and impounded in an inclosure which shall be established and kept by the city thereof, and if the owner, on being notified, will not pay the tax, the animal shall be sold therefor at the pound after three days notice at the court-house. -9 Upon every dog which may be kept or brought into the city after the first day of June to be kept therein, a tax not exceeding two dollars for the permission to keep such dog in the city, which permission shall not extend further than the last day of May next ensuing. -10 Upon every auctioneer or crier of goods at public auction, subject to the limitations provided in chapter six of The Revisal of one thousand nine hundred and five, a license tax not exceeding one hundred dollars a year. ; -11 Upon every stock and bond broker, junk dealer and pawnbroker, sewing machine or bicycle company or agent for such company, dealer in, or manufacturers agent of musical instruments, keeper of sales or stables or stockyards doing business in the city, a license tax not exceeding two hundred dollars a year. -12 Upon every Jawyer, physician, dentist, cotton broker, bill poster, street huckster, photographer, merchandise or produce broker, ice dealer, dealer in wood and coal or either, insurance company or imsurance agency for every company represented, and every skating rink or shooting gallery, a license tax not exceeding fifty dollars a year. -13 Upon every surface privy, as provided in this charter, a license tax not exceeding one dollar a year for each of said licenses. -14 Upon every other occupation, profession or business not herein specially named, a license tax not exceeding one thousand dollars a year. Sec. 84 The license year shall begin on the first day of June of each and every year.