Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1859-03-04

ty which he proposes practices that he is resident Of
the State and has listed the receipts his profession for the
previous year, shall be exempt from the tax imposed IN this
paragraph :. .,o stoto Who in nersor or nv
agent shall purchase slave or slaves in this State SHAH
immediately after purchase become liable to pay tax
OF man 81 pfF On to such he
felt and pay the of hundred dollars which snail De
er half the Of the State When the purchase was
made by agent such agent shall be equally liable Tor the
tax and forfeiture with the principal.
Is Every nonresident OF the State who either in person
by agent brings slave slaves into the State and
s s sae y he fail to this tax the
shall be liable for the and the sheriff of the county IN
which the sale made or in which the purchaser RESIDE
shall collect by otherwise out of the seller to
be found in his county, and the seller IS not to be FOUND
L. Every person that sells playing cards. eqna to
thryve cents per pack all cards sold by him during
IL Every person that himself agent for another
his regular place of business sells riding vehicles man
49, Every auconeer on all goods wares or merchandise
biased in his hands by merchant resident in the State
er gross amount of sales, and by tinerant
des such not residents of the State five per
and exemptions set forth in the tenth chapter of Revised
Code, entitled auctions end Auctoneers
49, Every merchant, merchant tailor jeweler grocer
druggist apothecary produce dealer commission merchant
actor produce broker and every other trader who
principal agent for another carries the business of
buying selling goods, merchandise of whatso
description and who is not taxed his pur
per the total of his purchases, whether
made in out of the State for cash. credit Proul
ded That articles the growth manufacture of this State
bought in the State and also articles the growth
facure of adjoining States if brought into this State for
sale by the manufacturer shall not be required
to be returned In the amount OF purchases but shall be
exempt from taxation
and half per total amount of purchases.
81 Every person who fer himself agent for anoth-
err sells patent medicines nostrums ten per cent ON
| amount of his sales.
o. Every nonresident horse mule dro1er, person
who receives horses mules to sell for nonresident
per cent the of each sae due the sale
efectedand upon his neglect failure to pay such tax
the of hundred dollars, which shall be collected by
the sheriff. by distress otherwise to his
and to the of the State Every horse or mule
drover shalt be considered nonresident unless the sheriff
has satisfactory evidence that he is resident of the State
oath at time, every horse mule drover person
who receives horses mules to sell for another to wheh
er he is nonresident agent of nreslden and on
his failure to answer he shall be subject to the penal
ty as for failure or neglect to pay such tax
90 Every stud horse ackass let to for price
belonging to nonresident of the State ten dollars unless
exceed that sum- which the amount thus demanded
shall be paid for the license The payment to sheriff.
and the license under his hand shall protect the subject
this paragraph taxed in any county OF this State Every
such stud horse ackass shall be considered belong
ing to nonresident unless the sheriff furnished with sat
sfactoy evidence that the owner resident OF the State
"a Every person that peddles goods. wares merchan
dze either by land WATER not the growth or manufacture
of this State drugs medicines nostrums whether
such person travel ON foot with conveyance otherwise
of the United States and is Of good moral character
and shall have obtained from the (who may its dis
creton make refuse order to the sheriff to grant him
pedler license, expire the LIST of July ensuing
And the sheriff production of copy of such order, cer
fed by the clerk of said court shall grant such license for
his county receipt of forty dollars ProUided That
not than person shall peddle under license
e. That person who temporarily carries business
merchant any public place and then his goods
shall be deemed peddler (3) That nothing in this act
stock egeabes fruits oysters fish, books charts, maps
printed music the articles of his growth manu-
cordals, and riding vehicles which not hereby
exempt a. That nothing herein contained shall release
pedders from paying the imposed in this act per
who deal in the species of merchandise which
tax shall be collected secured in the same manner
case of other merchants traders
25 Every nerant deals puts up lightning
who sells spuous liquors. wines cordias in quaint
ties from quart to one barrel shall be under the
rules and restcons and be liable to the same tax as ped
der except that order from court shall be required
entite him to license rocided That shall b
permitted sell spiriuous liquors, wines cordal
made from products of his without paying the tax il
this paragraph imposed
Every company of gpses, any srollng company
persons who make support by pretending to tell fo tunes
horse trading tnkerng begging, hundred dollar ii
each county in which they offer to practice any the
crafts recoverable of any property belonging any
Of the company But nothing herein contained shall be
construed to exempt them from indictment, 9th
penalties imposed by law.
~ Every freeman thar shall arrive at age after the first
for that year to the sheriff, to his deputy before the
election, without listing.
% If any person bound list taxables his right
the right of another shall fail to list the same any
part thereof the sheriff shall collect from him, and of h
proper estate double the tax imposed the property
of subject not listed.
SEC 80 The county court may r;lease person IRON
TIE payment of double tax for failing list his taxabes
in VIII re it shall appear to the court by satisfactory
proof that such failure occurred by of sickness
party the very wien the list taken whe1
it may appear that he rendered list, and his
omitted to be entered, omitted in the duplicate pre-
pared by the aker OF the list to be returned celk
for other sufficient to be judged of by the
SEC ST. On personal property in hands of executors anc
administrators bequeathed to, distrbuve shares
"A.
connection with real estate descended devised to col
lateral relations or stranGcra the tax shall be paid to the
sheriff direct.
SEC Every person that intended to taxed in SIG
6l7 SlS $40, $50 S2l and S24 of schedule B. and shall
been carrying on his bushes twelve months before The
day OF July OF any year. shall render to the sheriff
emen of the amount of his purchases Cor sales as the
Isl paragraphs may requre) of taxable articles durn2
year ending such first day july and shall sign anC
swear to an affidavit that his purchases Cor sales be
Tequred during that period did exceed the amount
ted and N his paying the taxes imposed and enumerated in
schedule B., shall be entitled license carry his
l siness until the first Of July next ensuing.
SEC &c. Every person who intended to be taxed in par
agraphs l6 H. 49, 49, 20, d. and "a of schedule b.
mencng do business who shall not been doing
business for twelve mouths before first of july shall
ON his purchases or Sales set forth said paragraphs
schedule b. and to the same he SHALL before license
delivered enter into bond with good suretes, payable
the State OF North Carolina in such the sheriff may
deem sufficient conditioned that he will render true state
ment of the amount of his purchases Cor sales this act
may requre) for the period embraced in his license
pay his taxes thereon the first day of july when his IL
cense shall expire
SEC 81 Every person that shall carry on any business
intended be taxed per schedule B. without having
prevousy received license required SHALL in addition
to the taxes pay one hundred dollars to be col
ected by distress otherwise by the sheriff.
his use, and the other half the the State
SEC 49, Every person intended to be taxed by 2
3, ID 70, a. 70, and rs of schedule b. shall show his IL
to justice of tie peace constable who may
mand view thereof; and it shall duty of every con
exhibit his license demand thus made he shall
pay one hundred dollars recoverable warrant before