Weekly standard. [volume] (Raleigh, N.C.) 1858-1865, 1859-06-15

III WILL ATTEND AT MY OFFICE On FRIDAY and
SATURDAY, the LIST md I'd days Of July next, to COL
lect Merchants Taxes. The following extracts from the
Revenue Law published for the information of those
interested: ~
Subjects taxed without being listed.
SO. The sheriff shall annually collect the set forth
license carry his business until the first day of July
next ensuing except in cases where the tax on
dent traders in horses and mule drovers which
a. Every insurance company incorporsied bv Ills State
except companies for mutual assurance who take policy
out of the State, one hundred dollars.
(5) Every insurance any incorporated out of the
State hundred dollars for each county in which
agency is established.
6 Every agency of bank incorporated out of the State
FIVE hundred dollars.
() Every exchange, bond note broker pri-
hundred dollars for each county in which be has an Office
g. Every express company ts dollars for each county
10y Every public billiard table, hundred sDtwenty-
five dollars; every private billiard table, twenty dollars
asy eGw
every private bowling alley, ten dollars.
Every livery stable, where horses and vehicles are
t2JEssa licensed rstast e spiriteeus liquors, wines
or sardiasss retailer Of ma liquors thirty dollars In
quo wines and cordals required in schedule of this
| act, and pay the tax there imposed.
Qs) Every tnerant surgeon-dents portrait mlnia-
ture painter daguerrean artist and other taking
kenesses of the human face ten dollars for each
which he carries his business Provided That such per-
shall furnish satisfactory evidence to the sheriff Of
resident the sate md listed The tepts Of his pro.
fesson for the previous year. shall be exempt from the tax
! imposed in this paragraph.
4) Every nonresident of the State, who in person or
by agent shall purchase any slave slaves in this State
SHALL Immediately after such purchase, become liable to
pay tax Of half Of per cent the amount of his
purchase and upon his neglect failure pay such tax
he shall forfeit and the sum Of hundred dollars
which shall be collected by the sheriff. onehaf to his
nandf nth tn he Of Tho Sfafo Tho
purchase made by agent such agent shall be equally
liable for the tax and forfeiture with his principal.
5) Every resident Of the State who either in per-
by agent brings slave slaves into the State and
SELLS shall pay oneh af PEI cent on the amount of
each sale effected e fail to pay this tax the purchaser
shall be liable for the sae and the sheriff Of the county
in which the sale made, which the purchaser re-
sides shall collect by distress otherwise out of the seller
if to be found in his county, and if the seller is not to be
OG Every person that sells playing cards. sum equal to
hry6ve cents per pack all cards sold by him during
O7) Every person that, for himself agent for an.
other at his regular place Of business sells riding vehicles
Manufactured out Of this State one per cent on bis sales
die placed in his hands by merchant resident in the
State whether by commission merchant
per cent the gross amount of Sales and if by
traders such residents of the State five
per cent gross amount of sales subject all the regu-
ations and exemptions forth in the tenth chapter Of
Revised Code, entitled, AUCTIONS and Anctioneers"
Q9) Every merchant merchant tailor jeweer, grocer
druggist apothec.y produce dealer commission merchant
cpa agent another on the business Of buy
ing selling goods, merchandise of whatsoever
description and who is not taxed his purchases
in other paragraph Of this schedule onehalf of
per cent the total amount of his purchases whether
made in of the State, for cash. or credit Pov
dd That articles the growth manufacture of this State
if bought the State, and also articles the growth of
manufacture of adjoining States brought into this State
for sale BY the grower Or manufacturer shall not be re
qured to be returned in the amount of purchases, bu
shall be exempt from taxation.
(2o Every dealer in readymade clothing or males) on.
and one-half per cent total amount of purchases
(2l) Every person who for himself agent for an
other sells patent medicines nostrums ten per cent
amount of his sales
or Every non resident horse or mule drover or perso
who receives horses mules to sell for nonresident
per cent the amount of each SALE due th
sale is effected and upon his neglect failure pay suc
tax in every county 10 which he Sells he shall forfeit
pay the of hundred dollars which shall be collect
ed by the sheriff. by distress otherwise onehalf to hi
use and onehaf to theaee of the State Every hors
mule drover shall be considered nonresident unes
the sheriff has satisfactory evidence that be is resident
the State; and the sheriff shall have power and author
examine OATH any tme every horse or mule drc
YER or who horses or mules to sell for
other to whether be has made any sale exchange
not and as to whether he is nonresident agent Of
nonresident and bis failure to answer he shall be
ec to the penalty for failure neglect pay
(2s any person bound to list taxabIes in bis own RICH
the right Of another shall fail to list the same,
part thereof the sberi shall collect from him, and of
proper estate, double the tax imposed the propei
It subject not listed
"a. On personal property in hands of executors and
IS minsrators bequeahed to, or distribuve shares
collateral relations or strangers as set forth in schedule
in connection with real estate descended devised to
lateral relations strangers the tax shall be paid to Il
sheriff direct.
3d. Every person that is intended to be taxed in ss 81
sls, &c. $780, s2l, and a. Of schedule B. and shall ha
been carrying his business twelve months before u
first day Of July of any year. shall render to the Sheriff
statement of the amount of bis purchases Tor sales
said paragraphs may required of taxable articles during
year ending such first day Of July and shall sign
affidavit that his purchases sales may
if requred during that period did not exceed the
stated and bis paying the taxes imposed and
ted schedule B. shall be entitled to license to carry
d. his business until the first of July, next ensuing.
&c. Every person who is intended to be taxed in par
n graphs 6, H. 49, 10, 90 g. and a. Of schedule B.
mencng to do business who shall not have been do
business for twelve months before the first of July sh
pay the end Of the year for which his license is
the taxes his purchases sae forth IN said
agraphs of schedule b and to secure the same be sha
before license is delivered into bond with good
ties payable TO the State of North Carolina in such
the sheriff may deem sufficient, conditioned that be "
render true statement of the amount Of his purchases
IN Sales this may requre) for the period embraced
his lcence and pay his taxes thereon the first day
at July, when this license shall expire.
ST. Every person that shall carry any business inten
ed to be taxed per schedule B. without having prev
ousy received license required shall, in addition
the taxes forfeit and pay one hundred dollars to be coec
Mt ed BY distress otherwise by the sheriff onehs 70
use and the other half TO the use Of The STATE:
June IA. ..sez ....... s..rsl yS4.-w4sw3.