Weekly standard. [volume] (Raleigh, N.C.) 1858-1865, 1859-02-23

tltty dollars, every pTNdte oo"lhiS amy
every livery stable where horses and vehicles are
kept for hire twenty-five dollars every licensed re-
taller Of spirtuous liquors, wines or cordmis, OF
retailer of malt liquors, thirty dollars. In addition
to this such retailer shall list the amount oil liquors.
wines and cortlials as required above act, ano
nav the tax there imposed every itlneraht
surgeon. DENTIST portrait Or immature painter ia
puerrean artist, and other persons taxing Ike
nesses Of the human face ten dollars for each
in which he carries on his business: Proraded,
That such person as shall furnish satisfactory evil
dence to the sheriff of the county, in which ne pro-
noses to practice that he is resident OF the STATE,
and has listed the receipts in his profession Tor the
previous year, shall be exempt from the tax imposed
in this paragraph; every nonresident 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 tax OF oAe'hah OF
ore per cent on the amount Of his purchase. ana
upon his neglect or failure TO pay such tax, he snail
forfeit and pay the sum OF one hundred dollars
which shall be collected by the sheriff, one.hat to
his own USE and the other half to the use Of the Staso
every non resident of the State, who, either IN per-
son 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. II he fail TO
pay this tax, the purchaser Shall be liable Tor the
same, and the sheriff of the county in which the
sale was made, or in which the purchaser reside
shall collect Oy QlStTcSS UT out VI NV ~
ler 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 SUN equal to thlrty'hVe
cents per pack on all cards sold by him during the
year every person that for himself, or as agent Tor
another at his regular place of business sells riding
vehicles, manufactured out Of this. State, one per
cent on his sales every auctioneer, on all goods,
wares or merchandise placed in his hands by mer-
chant resident in the State, (whether owner or no)
o},o,f Up
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 subject to all the re-
guatons and exemptions set forth in the tenth chap
ter of Revised Code entitled " 1uctiOns End hue
toaee,s :" every merchant, merchant tailor, jeweler,
grocer, druggist, apohecary, produce dealer, COM
mission merchant, factor, produce broker ana every
other trader who, as principal or agent Tor another,
carries on the business Of buying or selling goods.
wares or merchandise of whatsoever name or des-
cription, and who is not taxed On his purchases in
some other paragraph Of this schedule, One,haif oil
one per cent on the total amount Of his purchases,
whether made in out of the State for cash, or on
credit: Prorided, That articles the growth or manu-
facture of this State if boneh in the State, and also
arlicles the growth or manufacture OF adjoining
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 taAatiou, every uediCt IA "'"'S
clothing or males) one and hall per cent. on total
amount of purchases; every person who, for him.
self as agent for another, sells patent medicines
or nosrumS, ten per cent. amount of his sales
every non. resident horse or mule drover, or per-
son who receives horses mules to sell for non.
resident, one per cent. the amount of each
sale, due as soon as the sale is efected-and upon
his neglect or failure to pay such tax in every
county in which he Sells he shall forfeit and pay
-. n, h. h.rI, S,pll he
collected by the sheriff. by distress otherwise, one
half to his own use and one h f to the OF The
State Every horse or mule drovcr shall be con-
siiered non reSden, unless the sheriff has salts
! factory evidence that he is resident OF the
State; and the sheriff shall have power and author.
ity examine oath. at any time, every horse or
/ mule drovcr, person who receives horses or
mules to sell for another as TO whether nc has made
any sale exchange or not, and as to whether he
! is on-resdcnt, agent of nonresident, and on
his failure to answer he shall be suffice TO the same
penalty as for failure neglect to pay such tax;
every stud horse ackass let to mares for price,
belonging TO a nonresident Of the State, ten dollars
unless the highest price demanded for the season,
! for one mare shall exceed that SUN, in which case,
the amount thus demanded shall be paid for the IL
cence. The payment to one sheriff, and the license
under his hand shall protect the subject in this par
agraph taxed in any county of this State. Every
|
longing to resident, unless the sheriff is fur
nished with satisfactory evidence that the owner is
! resident of the State; every person that peddes
| goods, wares or merchandise, either by land or
water, not the growth or manufacture OF this State
! or any drugs, medicines nostrums whether such
person travel on foot, with conveyance, or other
wise, shall first have proved to the county court
that he is citizen Of the United States, and is of
good moral character and shall have obtained from
tho conrf (rbO ma in ito 1iSrrption mako re-
fuse) an order to the sheriff to grant him pediars
license, to expire the first of July next ensuing.
And the sheriff on production Of a copy of such Or
der, certified by the clerk Of said court, shall grant
such license for mis- county, on receipt forty dol.
lars tax: Prorided, That not more than one person
shall pedde under one license (2.) That any person
who temporarily carries on a business as merchant
in any public place. and then removes his goods,
shall be deemed pcddler. 81 That nothing in this
act contained shall prevent any person from freely
selling live stock, vegetables, fruits, oysters, fish,
books, charts, maps, printed music, or the articles
of his own growth or manufacture. e. That moth
ing herein contained shall release pedders from pay
ing the tax imposed in this act, on persons
who deal in the same species Of merchandise, which
tax shall be collected or secured in the same man.
ner in case Of other merchants or traders; every
itinerant who deals in Or puts up lightning rods, or
who sells sprituous liquors. wines cordials in
der the rules and restrictions and be liable to
the tax as peddlers except that order from
court shall be required to entitle him to a license
every company of gypsies, any stroll;ng company
of persons who make support by telling fortunes
pretending TO tell fortunes, horse trading, tinkering
or begging one hundred dollars in each county in
which they offer to practice any of their crafts,
coverable out of any property belonging to any one
of the company; every incorporation that might
become incorporated by letters patent, under the
provisions ofchapter 26, Revised Code, entitled cor
porations but shall fail to do so and apply to the
General Assembly and obtain special act of incor
poration, shall obtain act to amend their char
ter. whether it had been secured by letters patent
under said law or by special act, twenty-five dol
lars for each act to incorporate or to amend, which
tax shall be paid to the treasurer Of the State ever,
resident broker sha! pay one fourth Of one pei
cent. on all the exchange or specie drawn from thu
banks Of this State-this amount to be retained
and paid over by the cashiers The president ant