Western sentinel. [volume] (Winston [i.e. Winston-Salem], N.C.) 1856-1886, 1859-02-25
No. 3T'

tue same, anu LD0 SUCrlu Oh Tie County
In which the sale was made, or in which
the purchaser resides shall collect by dis
tress 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; eve
ry person that sells playing cards, a sum
equal to thirty tive cents per pack on all
cards sold by him during the year; every
person that sells for himself, or as agent for
another at his regular place of business,
sells riding vehicles. manufactured out OF
this State, one per cent. on his sales ev-
cry auctioneer, on all goods, wares ors
merchandise placed in his hands by a
merchant resident in the State, (whether
owner or not) or by a commission n4ef-
chant, one per cent on the gross amount
of sales, and if by itinerant traders, or
such as are not residents Of the State, five
per cent. on gross amount Of sales, sub
ject to all the regulations and exemptions
set forth in the tenth chapter of the revis-
ed Code, entitled, "Auctioas and Aactfon-
eeas ;" every merchant, merchant tailor,
jeweler, grocer, druggist, apothecary, pro
duce broker, and every other trader, who,
as principal, or agent, for another, carries
on the business Of bnying or selling goods,
wares or merchandise of whatsoever name
or description, and who is not taxed on
his purchases in some other paragraph
of this schedule, 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: Prouided, That artic-
les the growth or manufacture OF this
! State, if bought in the State, and also ar
tic1es 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
| Il, Of, cj,a l,n
/ from taxation every dealer in ready-made
clothing (for males) one and one-half per
cent on total amount of purchases every
| person who, for himself or as agent for an
other, sells patent medicines or nostrums,
ten per cent on amount ofhis sales every
nonresident horse or mule drover, or per-
son who receives horses or mules to sell
for non resident, one per cent. on the
amount OF each sale, due as soon ast 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
collectedby the sheriff, by distress or
otherwise, onc-half to his own use, and
one-half 20 the use of the State. Every.
horse or male drover shall be con-
sdered nonresident, unless the sheriff
has satisfactory evidence that he is a resi-
have power and authority to examine, on
oath, at any time, every horse or mule
droycr, or person who receives horses or
mules to sell for another, as to whether
he has made any sale or exchange or not,
and as to whether he is NONRESIDENT or
agent of a nonresident, and on his failure
to answer, he shall be subject 10 the same
penalty as for failure or neglect to pay
such tax; every stud-horse or iackass let
to mares for price, belonging to a non
resident Of the State, ten dollars, unless
the highest price demanded for the season !,
for one mare, shall exceed that sum, in
which case, the amount thus demanded
shall be paid for the license. Tie pay
ment to one sheriff, and the license under
his iland, shall protect the subject in this
paragraph taxed, in any county Of this State.
Every such stud-horse or iackass shall
be considered as belonging to q non-resi-
dent, unless the sheriff is furnished with
satisfactory evidence that the owner is q
resident OF the State; every person that
peddles goods, wares or merchandise, eith-
er by land or water not the growth or
manufacture of this State, or any drugs
medicines or nostrums, whether such pei :
son travel on foot, with a conveyance, or
otherwise, shall first have proved to the
county court, that he is a citizens Of ihe
United States, and is of good moral char
acter, and shall have obtained from the
,urt (who may in in its discretion, make
or refuse) an order to the sheriff to grant
him peddler's license, to expire on the
1st July next ensuing. And the sheriff
Oh production of copy of such order,
certified by the clerk OF said court, shall
grant license for his county, on receipt
of forty dollars tax Prooided, That not
more than one person shall peddle under
one license. (2.) That any person who
temporarily carries on a business as mer-
chant in any public place, and then re-
S moves his goods, shall be deemed ped
dler. {3.) That nothing in this act con
tanned, shall prevent any person from
freely selling live stock, vegetables, fruits
:. oysters, fish books, charts, maps, printed
music, or the articles of his ewn. growth
or manufacture. a. That nothing herein
j contained shall release peddlers from pay
ing the tax imposed in this act, on persons
S who deali the same species sofmerchandize,
Mhichtax shall be collected OF secured in
the same manner as in case of other mer-
chants or traders every itinerant who
deals in or puts up lightning rods, or who
sells spirltnons liquors, wines or cordials,
in quantities from one quart to one barrel,
shall be under the same rules and restric-
!. tions, and be liable to the same tax as
I. pedd1ers, except that no order from court
shall be required to entifle him to a Ii
cense every company Of gypsies, or