Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1863-05-21
CONTEMPORARIES STATES TAX BILL.


pred portion of year 1863 aud of the growth or pro
duc'on year preceding the year 1889 tax of per
and all moneys bank notes ether currency
hand dep' sit On the fist day of July and
credits which the interest been
Bora lon On the rst day u July next and not smpoyed in
business tie income derived from which if taxed under
lbs provisions Of }is Act there shall be levied collect
ed tex Of Ter cent: Prouided That all moneys own
ed, held deposited beg ond limits
States etal be valued 1t the rent exchange in
Cont drate Treasury Botea and the said tsx shall lie
ses ed en- the sr day OF Jul next thereafter
as may ,e }recucabe ana lie collected the frat da
q October thereafter may be practical
inry busEes named the fh ction of this CT, fasl
within zty days after the passage Of this CT at the
tine C beginning and the first Gay
In each the ester egtster with the district cole
a OF the aud residence of each pc son.
IL Oporati0U engaged or interested in the business
eth sta een of the time for !. ch, aud me place sud
other facts going to ASCERTAIN The of upon
business tie past the future eccordirg the pro
visions lLa Of such registry shall
be paid 10 1e the specific tex fOI the year, end.
irg on lie next t, ty-frs day of december AID such
ether tax may be sales receipts in such
.oes8, at the ine OF such restry, herein provided;
and the collector shall & e t me person ma king such
istry p with eGeipt Ter the amoaDt of
sIc }. Any person falling to make tie registry end to
pay tax required y tie preceding secOn shall in ed
al other taxes upon his business imposed by this
c. pay double t. amout the specified tax on such
sIee, ard Ike for every 80 days failure.
sEc Except where herein otherwise provided, there
shall be eparae registry and tax for each business
tened the fifth this ct, for each pace Of
conducting the tex shall be required for the
storage 4 ojsat place other than The register ed
lace o business. Upon every change in the place
Quoting esseied busint there shall be stry
but Nc onI shall be IT CURED. Upos the death
of any e1s condAcg business registered and taxed
her qulsod upon the transfer of the business to
dttion4 tax lus there shall be reg t-y name
he per authorized b5 aw continue the business.
. .Ec ! int upon each trade business occupation
eu&;ter med the following shall be levied aud
pad he tndLg The thirty Of Dec-mber
Ell hte Lundlee 'nd six'y aLd FIR each aid every
: J. III therea tn, viz:
Bai,se1a sAa lay $780, every person hall be de- m
ed 81 keg wIji lie meaning OF this act Keeps
place . where credits opere in airy
le.su, Ii rpoIaton by the deposit collection
" money OF cofIeney, and whom the same any part
thereof ali aid cut enlted upon the draft check
3Loer o. gch O. but Eot TO i1oiqds any bsnk
tor pe safe Of CO hand1fe lof account CT producers or
manufa CtuTtIs.
H. lau pay SEQ a1a Z per cent. enc the
& amount OF eaes made Iro0dtd, hpeceu, That on
II sales auction Of secules for money, the
onefourtA oi o-e per centam on the gross
amount Of sales Every person shalt he deemed an auc-
tioDeer, within tie meaning Il this Act whose occupation
it t. fer property Tor 10 The highest best
pubic outcry. The upon the auctioneers shall
by each Individual engaged in the business without
regard tie place which the is condLc ed. No
shall be tQuired upon auction sales made dealers
in business Bsered and taxed and at their places
business. uyun fcia sal,s e. auction, made by judi
ca or executive officers, or ~ personal representatives,
guardial or committees.
Ill Wholesale dealers liquors o. airy and every de-
scription, DCuCinF distilled irits LIQUORS an
wines o. all kinds shall pay 500, and per cent on tie
gross amount OF sal&s made Every than
Liquors mes III quantities CT than three gallons
$ purchaser, shall be re garded az
wholesale dGer 10 qlorS within The meaning this ct
All persons who shall sell offer for any liquors
or ines II 4ua1ies less than III Zee gallons
to TIE sane u shan he REGARDED as retail dealer ii
~ Il. ii! dcaets in LIQUOR including dbtj1ed s-i,i,s
fe1 menrsd Liquors aid every description shall
pay SOD ard 10 per cent on the amcuuI Ct ali
made
v Retail a1c5s shall pay $50 ard p rcr cent On tie
OF sales Every person whose business
or occupation it TO ae or fer to sell r y
y tn
domestic sotuciir, III less q1antties than hole
3not Including vines s!,uous malt IqnorsJ shall be-
regarded rs ea dealer under this ct Pr0rdtd h0to-
cce, That ay mechauic who shall sell only tie products
Of the atc' Of hnaSe ana OWE family shall Ire exempt
vi. wholesale dealers pay $3.50 and p per cet On the
am uat o sales made. Every person. whose bust
OCCUPATION il 10 sell offer sell groceries, or
any goods wares OF merchandise Of foreign domestic
productlc" i original package piece 30
one tine 10 the same purchaser not including spjr
er under hut having been Registered 81 W o
sale dealer sub person msy also SELL ao:eza "a
retailer.
vi. Pavn51okoe shah pay see livery person. whrse
business or occupation i 10 4Le receive by way Of
P!ac6c iF Or or exchange, &y E~cds. mercDan
disc, or shy bind OF personal property whatever the
deemed rAwnbrokcr Nuder this Act.
VIII Lie:ic1s shall pay 500, and also 20 per cent On
the er, amount OF eli sales made Every person or CO.
pernesfp who disus or manufactures spilituous liquors
for sale, mall be deemed dster under this Act: Pro-
Cded ho7t6r6r Tia. distiers of FRUIT ninety DAYS or
less sha pay $780, ard also so per gallon the first
10 gallons AID 50 per gallon On al! spirits distilled beyond
"
TX. Brewers sa pay $IC0 q per cent On the gross
amount OF ell sales made Every person who nlapufac-
lures farmenei liquors Of any name description for
sale from malt wholly or in rsit shall be deemed brew
under this ct.
\. Hotels inns AMI eating houses shall be clas
sifed and raied according yearly rental or not
rented according to the estimated the weary rem
tai OF the hOGSe property occupied intended to be
occupied as hotel inn tavern eating house follows
to wit where the actual estimate rent shall
amCUatC $40 600 more, thy shall constitute the first
class, arc an annual 90 in where
rent shall Re 900 and esa than OO0O, they shall const
ute the cohd class and pay annual $500: and
in where said shall be 81 500 and less than
the shall constitute the third class Fay an an
nual Of 500 III reut shall he 81 000
aud less than S25c0, they shall constitute tbs fourth
said shall be lees than 81 000 they constitute the
fifth class, and pay Of SO. Every place
where food and lodgings or lodgings cniy, provided
for and furnished Travellers sol burners boarers in view
of payment therefor, the receipts from Oh
$500 from that source shall be REGARDED hotel
inn tavern under this Set.
XII That every place where ocd Of anv
kind provided for casual Visitors and sold consump
EN- and every boarding house in which tbefe
shall be FIX bC2rdefs q more, shall ba deemed eating
house under this Act.
XII. Brokers shall pay $500. ANY person whose bust
other securities for themselves ce~ or
deals in exchange reiati1g to mo1ay, nh& DO t~,:
br oSer under this Act.
XIII. Commercial brokers or commission merchants
shall pay $500 and u per cent upon all sales made ANY
person firm, except registered Wholesale dealer
banker, whose usntss the agent OF others, TO
purchase sell goods or seek orders therefor in orig nal
uDbroken packages, produce CONSIGNED by Others
thai the producers, manage business matters
of vessels or Tor tire shippers consgpos
whoe business IS TO purchase rent hire sch real
estate Negroes shall be deeDed commercial broker or
commission merchant under thi4 Act
AF. TObacconiss SHALL pay $50 dollars and 2~per CT.
amount of safes whose business it ID
sell, at retail segars snuff tobacco form, shall
be deemed oeacconst under this Act, But registere
Wholesale and retail dealers Ehal e taxed tobac
consts.
Nv. Theatres shall pay 500, ard per cent on sill re.
ceiDts which shall be paid by he of the build