Spirit of the age. [volume] (Raleigh, N.C.) 1849-1865, 1859-02-23

ant singers, or performers on musical instru-
ments, or dancers, or itinerant companies,
who otherwise exhibit for the public amuse-
ment, ten dollars for each county in which
they exhibit for reward; every insurance
company incorporated by this State, except
companies for mutual assurance, who take no
policy out of the State, one hundred dollars ;
every insurance company incorporated out of
the State, one hundred dollars for each coun-
ty in which an agency is established every
agency of a bank incorporated out of the
State, five hundred dollars every money or
exchange bond or note broker, private bank
or agent Of a foreign broker or banker, three
hundred dollars for each county in which he
has an office or place of business; every ex-
press company, ten dollars for each county in
which it proposes to deliver packages every
public billiard table, one hundred and TWEEN
ty-five dollars; every private billiard table,
twenty-five dollars every public bowling
alley, whether called a nine-pin or ten-pin al
ly, or by any other name, fifty dollars every
private bowling alley, ten dollars every liv-
cry stable, where horses and vehicles are kept
for hire, twenty-five dollars; every licensed
retailer OF spirituouS liquors, wines or cordials
or retailer of malt liquors, thirty dollars
In addition to this, such retailer shall list the
amount Of liquors, wines and cordials as
required above act, and pay the tax there
imposed every itinerant surgeon-dentist,
portrait or miniature painter, daguerrean
artist, and other person taking likeness
es Of the human face, ten dollars for
each county in which he carries on his bust
ness: Prooided, That such person as shall
furnish satisfactory evidence to the sheriff of
the county, in which he proposes to practice,
that he is a resident of the State, and has
listed his receipts in his profession for the
previous year, shall be exempt from the tax
imposed in this paragraph; every non-resi-
dent of the State, who, in person or by agent
shall purchase any slave or slaves in this
State, shall Immediately after such purchase,
become liable to pay a tax of one-half Of one
per cent. on the amount Of his purchase, and
upon his neglect or failure to pay such tax,
he shall forfeit and pay the sum Of one hun
dred dollars. which shall be collected by the
sheriff, one half to his own use, and the other
half to the use of the State every non-resi-
dent Of the State, who, either in person or by
agent, brings a slave or slaves into the State,
and sells, shall pay one half Of one per cent.
on the amount Of each sale effected. If he
fail to pay this tax, the purchaser shall be liza
BILE for the same, and the sheriff of the coun-
tv in which the sale was made, or in which
the purchaser resides shall collect by distress
or otherwise out of the seller, if to be found
in his county, and if the seller is not to be
found, out Of the buyer; every person that
sells playing cards, a sum equal to thirty-fiye
cents per pack on all cards sold by him du-
ring the year; every person that, for himself,
or as agent for another at his regular place
Of business, sells riding vehicles, manufac-
tured out of this State, one per cent. on his
sales; every auctioneer, on all goods, wares
or merchandise placed in his hands by a mer-
chant resident in the State, (whether owner
or not,) or by a commission merchant, one
per cent. on the gross amount Of sales, and
if by i~tinerant traders, or such as are not resi-
dents Of the State, five per cent. on gross
amount of sales, subject to all the regulations
and exemptions set forth in the tenth chapter
of Revised Code, entitled "Auction and Auc-
ti0Reers ;" every merchant, merchant tailor,
ieweler, grocer, druggist, apotLecary, pro
duce dealer, commission merchant, factor,
produce broker, and ever ether trader, who,
as principal or agent for another, carries on
the business of buying or selling goods, wares
or merchandise of whatsoever name or de-
scription, and who is not taxed on his pur-
ehases in some other paragraph Of this sche-
dule, one half Of one per cent. on the total
amount of his purchases, whether made in or
out of the State, for cash. or on credit: Pro
gided, That articles the growth or manufac-
ture Of this State, if bought in the State, and
also articles the growth or manufacture of ad.
joining States, if brought into this State for
sale by the grower or manufacturer, shall not
be required to be returned in the amount of
purchases, but shall be exempt from taxa
ton every dealer in ready-made clothing
(for males) one and a half per cent. on total
amount Of purchases every person who, for
himself, or as agent for another, sells patent
medicines or nOstrumS, ten per cent. on
mounto of his sales every nonresident horse
or mule drover, or person who receives
horses or mules to sell for a nonresident, one
per cent. on the amount of each sale, due as
soon as the sale is effected-and upon his
neglect or failure to pay such tax in every
county in which he sells, he shall forfeit and
pay the sum of one hundred dollars, which
shall be collected by the sheriff, by distress
or otherwise, one-half to his own use, and one
halt to the use Of the State. Every horse or
mule drover shall be considered a ~non-resi.
dent, unless the sheriff has satisfactory evi-
dence that he is a resident Of the State; and
the sheriff shall have power and authority to
examine, on oath, at any time, every horse
or mule drOver, or person who receives
horses or mules to sell for another, as tc
whether he has made any sale Or exchange
or not, and as to whether hc is a nonresident
or agent of a nonresident, and on his failure
to answer, he shall be subject to the same
penalty as for failure or neglect to pay suct
tax every stud-horse OR jackass let to mare;
for II price, belonging to a nonresident Of tn,
State, ten dollars, unless the highest pric'
demanded for the season, for one mare, shall
exceed that sum, in which case, the amour
thus demanded shall be paid for license. TIL.
payment to one sheriff, and the license unde
his hand, shall protect the subject in thi
paragraph taxed, in any county of this State
Every such stud-horse or jackass shall b
considered as belonging to a nonresident
unless the sheriff is furnished with satisfacto
~ evidence that the owner is a resident 0
the State every person that peddles goods
wares or merchandise, either by land or wa
ter, not the growth or manufacture of thi
State, or any drugs, medicines or nostrumS
whether such person travel on foot, with
conveyance, or otherwise, shall first hav
proved to the county court that he is a cit
zen of the United States, and is of good NOR;
character, and shall have obtained from til
court (who may, in its discretion, max
or refuse) an order to the sheriff to graz
him pedler's license, to expire on the frs
oil July next ensuing. And the sheri
on production of a copy of such orde,
certified by the clerk Of said court, sha
grant such license for his county, @
receipt Of forty dollars tax Progide,