Western sentinel. [volume] (Winston [i.e. Winston-Salem], N.C.) 1856-1886, 1859-02-25

PiaCtlCo, sdloiy, 1eeS, wages, peIduiSiteS
and emoluments, amount to, or are worth !
five hundred dollars or upwards, one per
cent. on such total receipts and income /;
every resident OF the State that brings in
to the State, Or buys from nonresident,
whether by sample or otherwise, spirituous
liquors, wines or cordials for the purpose
OF sale, ten per cenl. on the amount of his
purchase. Every person that buvs to
sell again, spirituous liquors, wines or cor
dials from the maker in this State his
agent, factor or commission merchant, five
per cent. on his purchases: upon all real
and personal estate, whether legal or equit-
able, above the value Of one hundred dol
lars, situated within this State, which shall
descend, or be devised or bequeathed to
any collateral relation, Or person, other
than a lineal ancestor or defendant, or the
husband or wife of the deceased, or hus-
band or wife of such ancestor or descend
ant, or to which such collateral relation
may become entitled under the law for
the distribution OF intestates' estates, and
which real and personal estate may not
be required In payment Of debts and 9th
er liabilities, the following per centum tax
upon the value thereof, shall be paid:
Glass If such collateral relation be a
brother or sister, tax OF one per cent:
Glass 2-If such collateral relation be a
brother or sister of the father or mother of
| the desceased, or child of such brother or
sister, a tax OF two per cent: Glass 3-lf
such collateral relation be a more remote
relation, or the devisee or legatee be a
stranger, tax of three per cent; the fore
! going to be listed by the persons who own
the property, or who are in possession Of
it on the first day of July of every year;
taxable free negroes shal be listed, and the
tax paid by the owner Of the land on
which they reside. The sheriff shall, in
addition to the foregoing annually collect
the taxes as set forth as follows, and grant
to each party paying the tax a license to
carry Oh his business until the first day of
July next ensuing, except in cases where
the tax is on nonresident traders in slaves,
or horses and mule drovers, in which cases
no license shall be required every COM
pany of circus riders, exhibitors OF collec
tions of animals, seventyfve dollars for
each county III which they shall perform
or exhibit for reward every separate ex-
hibition commonly known as side shows,
4 As--s.companyin such performers or exhibit
ors, which cannot be seen without the
payment Of a seperate charge, fifteen dol
lars for each county in which it is exhib-
tied for reward every company of stage
or theatrical players, or persons perform
ing feats Of strength or agility, or exhibit
ing natural or artificial objects, except
amateur performers, twenty dollars for
each county in which they exhibit for re-
ward every company ofitinerant singers,
or performers on musical instruments, or
dancers, intinerant companies, who other
wise exhibit for the public amusement,
! ten dollars for each county i'll WHICH they
exhibit for reward every insurance COM
pany incorporated by this State, except
companies for mutual assurance, who take
no policy out of the State, one hundred
dollars every insurance company incor-
porated out of the State, one hundred dol
lars for each county in which an agency
is established every agency of a bank in
corporated out Of the State, five hundred
dollars every money exchange bond or
note broker, private banker 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 express
company, ten dollars for each county in
which it proposes to deliver packages Jew
cry public billiard table, one hundred and
twenty-five dollars; every private billiard
table, twenty-five dollars; every public
bowling alley, whether called a nine-pin
or ten-pin alley, or by any other name,
fifty dollars; every private bowling alley
ten dollars every livery stable, where
horses and vehicles are kept for hire,
twenty five dollars every licensed retail
er of spirituous liquors, wines OF 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, and pay the tax there
imposed; every itinerant surgeon-den-
fist, portrait Or miniature painter, dagner-
rean artist, and other persons taking like
nesses Of the hnlnan face, ten dollars for
each county in which he carries on his
business Provided, That such person as
shall furnish satisfactory evidence to the
sheriff of the county, in which he proposes
to practice, that he is resident of the
State, and has listed the receipts in his
profession for the previous year, shall be
exempt from the tax imposed in this para
graph; every nonresident of the State
who, III person or by agent, shall purchase
: any slave or slaves in this State, shall i'm
mediately after such purchase, become Ii
able to pay tax OF one-half of one per
cent. OH the amount OF his purchase, and
s. upon his neglect or failure to pay such tax,
he. shall forfeit and pay the sum of ono
hundred dollars, Which shall be collected
by the sheriff, one-half to his own nse, and
the other half to the use OF the State ev-
cry non resident of the State, who either
in person or by agent, brings slave or
slaves into the State and sells, shall pay
one-half of one per cent. on the amount
ofeach sale effected. Ii lie fail to pay
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