Semi-weekly standard. [volume] (Raleigh, N.C.) 1853-18??, 1855-03-21

said General Assembly ct the session of l65455; and
chanaors jewelers. and other persons are Concerned are
day different from the provisions Of the former Rsven
have considered it duty to publish the following
every merchant merchant tailor euelIer who
shall sell goods wares and merchandise oneourfh
other asao
selling wholesale retail spirituo1s liquors
paid by the seller On every merchant apohscay sell
if nonresident twenty five per the value to be
paid by the seller On commission merchant per
cent f; on the commission received Sy him. On every s1s
goods sold By him roasa That no tax shall Be levied
any from justice of the peace by any
tor administrator trustee The capital aforesaid
and merchandise made within the year preceding the first
shall be- By the and
also the of such articles of the manufacture Of
agents the owner. All dsters Of spirits Of turpsn
tine shall pay an annual tax of two dollars and fifty cents
and on every dstery Of capacity between ten and fee
barrels annual tax of three dollars aud fifty cents
barrels an e dollars and en
larger capacity than twenty barrels annual tax of ten
rs The bonds and Notes PAYABLE p
capital STOCK the interest the same shall be taxed
as other money at interest. -es - - 3
90. Every such merchant, merchant tailor jeweer,
engaged in business any county, the first day of April
shall apply the sheriff Of such county, and paying
tax his capital estimated aforesaid, the
which he shall affidavit subscribed
before the sheriff. shall take receipt therefor and be
Every person opening store after first day of
April shall the tax shall execute and deposit with
the sheriff bond with good security payable to the State
of North Carolina to the tax the amount of all his
ms shall
sheriff receipt for such tax or bond and be allowed to
%. Every wholesale commission or retail merchant me-
chant tailor, eweler who shall sell goods
any of the foregoing sections of this chapter is
provided shall pay additional tax of hundred do
lars which the sheriff shall collect forthwith by distress
with the other tax imposed on such merchant.
80 There shall be paid in advance to the sheriff of eac
offer for sale peddle in that county riding vehicle
not of the manufacture Of this State On all horses ad
of this State Others shall to the sheriff tax of
ues s @ O sae
offer for sale vehicle purchased for his he shn
not be subject to the above tax.
80 of hundred dollars shall be paid to I'll.
sheriff OF the county by every person who shall keep their
the work of which is of the manufacture
this State and of fifty dollars when the vehicles
of the manufacture of this State PrOOaed neUertlele
that person. who is manufacturer of such vehicles in
this State shall be subject to the for the sale of vehicles
manufactured by him, when said sales are made in his
county. ....-
county tax of fifty dollars by every person exhibiting,
selling offering to sell by sample goods wares sr
merchandise not of the manufacture of this Slate
80. On payment of the mentioned in the three prec
ding sections the paying the shall take the
it paid and thereupon he may exercise such
for and sell at place places in the county
ceip shall not be construed to permit tive or more persons
to pedde under the same license under the preence of
s. If shall offend against Of the four
him, which the sheriff shall forthwith collect by
distress
81 Upon all persons commonly known as brokers' who
for the of gain shall be engaged in buying sell
ing bills of exchange the bills Of any bank Incorporated
49, The tax shall be paid in advance to the sheriff of the
county in which the calling used whose receipt therefor
shall allow the to act as broker aforesaid for
year. and if without such authority shall act as such
he shall tax of two hundred dollars which the sheriff
shall forthwith collect by distress.
Al Upon all insurance companies incorporated in this
insurance companies out of the State an an
nua1 of hundred dollars for the first, and fifty d.
tablsed On all agencies having corporate
tence out of the State of five hundred dollars The
where the company transact its business and where
tn I a be sns da Hs
the sheriff shall forthwith collect. On each express
pany tax two hundred dollars.
The imposed retailers tayernkeepers, pedeIS,
billiard tables and bowling alleys payable annually in
advance under the penalty of double tax be collected
Merchants Jewellers are earnestly
in a. above fort that they may, the
day Of april next ne be enabled promptly te comply with tie
power to forbear to collect the penalty imposed ell
also publish as follows Circular of instructions on the
subject issued TO the Clerks and hes by the State Treas
erer, copy of which have received:
TREASURY DEPARTMENT n. C.l
S1R:-Havng had letters addressed to me by different
County Court Clerks asking my construction of certain
sections of the Revenue Act passed by the last General
Clerks and also the sheris of the State upon this sub
jcct:
he is furnish the Sheriff before the first day of
April next estimate the taxes according to the rates
ton thirty of the General Assembly say
from and after the 10Th March, 1885, the subjects Of tax
Revenue law For instance the by the law
twelve cents the hundred dollars valuation of land and