The Hillsborough recorder. [volume] (Hillsborough, N.C.) 1820-1879, 1859-03-02

the foregoing 10 be listed BY the persons whs
iown the property, or who are in possession
Of it on the first day of July Of every year
taxable free negroes shall be listed and tht
tax paid by the ywner Of the land on which
Il they reside.
/ The sheriff shall, in addition to the fore
going, annually collect the taxes as set fortt
as follows, and grant to each party paying
the tax license to carry on his business I'M.
til the first day Of July next ensuing, ex
eept in cases where the tax is on non resi-
dent traders in slaves, or horse and mule
dtoyers, in which cases no license shall b.
lrequired; every company of circus riders
or exhibitors of collections Of animals, sew
lenty-fye dollars fur each county in which
/ they shall perform or exhibit for reward
every separate exhibition, commonly known
as side shows, accompanying such perform
ers or exhibitors. which cannot be seen with
out the payment Of a separate charge, fifteen
dollars for each county in which 1t is exhi-
bted for reward every company Of stage
or theatrical players, or persons performing
teats Of strength or agility, or exhibiting nat.
ural or artificial objects, except amateur per.
formers, twenty dollars for each county in
which they exhibit for reward every compa.
ny Of itinerant singers, or performers on mu-
sical instruments, or dancers, or itinerani
companies, who otherwise exhibit for the pub
lie amusement, ten dollars for each county in
which they exhibit for reward, every insu-
rance company Incorporated BY this State,
except companies for mutual assurance, who
take no policy out Of the State, one hundred
dollars; every insurance'company incorpora-
ted out Of the State, one hundred dollars for
each county in which an agency is establish
ed every agency OF bank Incorporated out
of the State. five hundred dollars every mo.
ney or exchange bond or note broker, private
bank or agent of 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 he proposes to deliver pack
ages every public billiard table. one hundred
and twenty-five dollars; every private BILL
lard table, twenty-five dollars; every pub
lie bowling alley, whether called nine pin
or ten-pin alley, or By any other name. fifty
dollars every private bowling alley, ten dol
lars every livery stable, where horses and
vehicles are kept for hire. twenty 1--WE dol
lars; every licensed retailer Of spirituous ii.
quors, wines or cOrtlisls, 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 in this
act, and pay the tax there imposed. Every iii.
nerant surgeon.dentist. portrait or miniature
painter, daguerrean artist, and other persons
taking likenesses Of the human face, ten dol
lars for each county in which he carries on
his business: Procided, 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 paragraph. Every non
resident OF the State, who, in person or by
agent, shall purchase any slave or slaves in
this State, shall Immediately alter such pur-
chase, become liable to pay tar Of one half
OF one per cent. on the amount Of his pnr-
chase, and upon his neglect or failure to pay
such tax. he shall forfsit and pay the sun d
one hundred dollars, which shall be collected
BY the sheriff. one-hslf 10 his own use, and
the other half TO the use Of the State every
nonresident Of the State, who. either IN PER-
son or BY agent, brings 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 for the same, and the sheriff of the
county in which the sale was made, or in
which the purchaser reside, shall collect BY
distress or otherwise out Of the seller, if to
be found in his county, and IL the seller is
not TO be found, out Of the buyer every per.
son that sells playing cards, a sum equal to
thirty.fy cents per pack on all cards sold
by him during the year; every person that,
for himself, or agent lor another at his rsgu.
lar place Of business, sells riding vehicles,
manufactured out VI this State, one per cent.
on bis sales; every auctioneer, on al goods,
wares or merchandise placed in his hand.
by merchant resident 10 the State, whether
owner or not OF By commission merchant.
one per cent. on the gross amount Of sales |,
and il by itinerant traders, or such as are not
residents Of the State, five per cent. on gross
amount Of sales, subject to all the regulations
and exemptions st forth IN The tenth chapter
Of Revised Code, entitled /" AUCTIONS and
.7uciioneersj" every merchant, merchant tail.
OF, jsweIer, grocer, druggist. apothecsry. pro.
duce dealer, commission merchant, factor,
produce broker, and every other trader, who,
as principal or agent for another, carries on
the business Of buying or selling goods. wares
or merchandise Of whatsoever name OF de-.
seription, 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 The purchases. whether made ID
or out Of the State. FOR cash or on credit
/ PrOrided, That articles the growth Or man.
ufacture Of this State, and also articles
the growth or manufacture Of adjoining
States, il brought into this State Tor sale
by The grower or manufacturer. shall not
be required to be returned in the amour,
Of purchases, but shall be exempt from tara.
ton; every dealer 10 ready made clothing
lior males one and 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