Western sentinel. [volume] (Winston [i.e. Winston-Salem], N.C.) 1856-1886, 1861-03-22

the way OF practice, salary, fees, wages,
perouisites and emolunents, amount to or
are worth $500 Or upwards, one per cent
on such total receipts and income and
50 much Of paragraphQ6) schedule A. as
imposes tax upon persons other than
those herein named, is hereby repealed.
(6) The tax imposed by paraghaphu7)
upon liquors, wines, and cordiais, shall
here after be four per cent. And this par
agraph SO amended is hereby transferred
to schedule B. and the tax imposed by it
shall hereafter be given in and paid under
the same rules, regulations and kpenalties
as are prescribed i'll case Of merchants
tax.
(7) To..facilitate the collection of the
tax on .co-laterals, every executor or ad
mlnistrator shall return in Eis inventory
whether the estate OF the deceased goes to
the lineal or collateral relations or to
stranger, and if to collaterals, the degree
Of relationship of such collaterals to the
deceased, under a penalty of one hundred
dollars to be recovered in the name and
for the use of the State.
SCHEDULE B.
SEC. 1. The amendments under sched-
ule B. shall be as follows:
a. Every money or exchange, bond or
note broker, private banker OF agent of a
foreign broker, shall pay the sum OF five
hundred dollars tor each county i'll which
he has an office or place OIL business, and
everysperson acting for such broker, wAetl(-
er with or without compensation, shall be
held and deemed q sbroker to all intents
and purposes i'll the place or county in
which he shall SO act, and shall be liable
for the above tax.
(2) Every person who is not a resident OF
State and VINO shall come into this Sta.e
N the capacity Of or as agent for bro
ker, anu With tho intention OF exercising
any OF the functions OF q money eAch ange
broker, shall pay the sum OF five hundred
dollars III each and every county in which
he shall act as broker, which tax shall be
collected by the sheriff OF the county and
be accounted for Us other taxes.
(3) Every person who shall propose to
this act as q broker, ,according TO the torego-
ing section, shall pay the tax to tho sher-
III oI the county IL which such brokers'
business is to be transacted, and take Ii
cenae for the same, Which shall authorize
him to act as broker for one year; and
any person who shall act without such
license shah sforfeit the sum of fifteen
hundred dollars, TO be recovered by the
SAiCtIil " tf4S COttntJ WiioIE Sucii tt.A may
be due, ona-third OF which shall go to tLe
sheriff, and the remainder shall be accoun-
ted Tor as other taxes, and such person 50
offending shall be guilty OF misdelneanor.
O. livery NONRESIDENT merchant, drum
nlar or agent VINO shall come ilto this
State and sell any goods, wares OF nler-
chandize, by sample or otherwise, whetIl-
er delivered Or to be delivered, shall pay
tax OF one half Of one per cent on the
gross amount OF such sales made in any
one year, and shall, before making such
sale, obtain written license iron tie
sheriff Of the county il which he proposes
to do business, which the sheriff is author
lied to issue whenever such person shall
give bond with security IL the sum OF five
hundred dollars for the payment OF the
tax hereby imposed, at the time and un-
der the same rules and regulations as are
prescribed for the payment of merchants
tax and every person violating the pro-
visions Of this paragraph shall be liable to
penalty OF five hundred dollars tozbe col
Iected by the sheriff, four hundred dollars
of which shall be accounted for and paid
as other State taxes, and he shall be fur,
ther liable to Indictment as for q misde-
neanof.