The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-05-05

sell only the products of the labor of himself and
his own family shall be exempt from this tax
VI Wholesale dealers shall pay S20O and -
per centum the gross amount OF all sales made.
Every person, whose business or business or occu-
patton it is to sell or offer to sell groceries, or any
goods, wares or merchandise, Of foreign or dones-
tic production, by one or more original package or
piece at one time to the same purchaser, not IN
Guiding wines, sprituous or malt liquors, shal1 be
deemed as wholesale dealer uhder this act; but,
having been registered as wholesale dealer, such
person may also sell, as aforesaid, as retailer.
VII. Pawnbrokers shall Fay S2OO. Every
person whose business or occupation 1T ls to take
or receive, by way Of pledge, favor or exchange,
any goods wares or merchandise, or any kind OF
personal property whatever, for the repayment or
security Of money lent thereon, shall be deemed
pawnbroker under this act.
VIII. Distilleries shall pay $500 and also 20
per cent On the gross amount OF all sales made
Every person co-partnership, who dstills or
manufactures spirituous liquors for sale, shall be
deemed distiller under this act: Provided, how
ever, That distillers of fruit, for ninety days or
less, shall pay $50 and also so cents per gallon on
the first ten gallons and two dollars per gallon on
all spirits distilled beyond that quantity.
TX. Brewers shall pay 500 and p per ceutum
on the gross amount of sales made. Every per-
son, who manufactures fermeuted liquors OF any
name OR desert ption for sale from malt, wholly or
in part, shall be deemed brewer under this act.
X Hotels, inns, taverns and eating houses shall
be classified and rated according to the yearly rental
or if not ted according to the estimated value
of the yearly rental Of the house or property oc-
cupied or intended to be occupied hotel Inn,
eating house, follows, to-wit: in cases
where the actual estimated rent shall amount to
$4,000 or more, they shall constitute the first
class, and pay annual sum Of $500; in cases
where said rent shall be $4,000 and less than
$4,000, they shall constitute the second class,
and pay an annual sum of $500; and in cases
where said rent shall be $4,000 and less than
5000, they shall constitute the third class, and
pay an annual sum of $500; in cases where said
rents shall be 81 900 and less than s., 500, they
shall constitute the fourth class, and pay an annual
Of SIOO; and in cases where said rent shall be
less than $1,000, they shall constitute the fifth
class, and pay an annual sum of $50. Every
place where food and lodgings, or lodgings only,
are provided tor and furnished travellers, soournerS
Or boarders in view of payment therefor, the in
come receipts from which amount to $500 from
that source, shall be regarded hotel, inn
tavern under this act"
XII That every place where food or refresh
ments Of any kind are provided for casual visitors
and sold for consu mption therein and every board
ing house In which there shall be six boarders or
more, shall be deemed an eating house under this
act"
XII. Brokers shall pay 5000. Any person
whose business it is to purchase and sell stocks,
coined money, bank notes other securities, for
themselves others, who deals in exchanges
| relating to money, shall be deemed a broker under
this act.
Kill Commercial brokers or commission mer-
chants shall pay $500 and - per ceutum upon all
sales made. Any person or firm, except one regis
tered as a wholesale dealer or banker, whose bust
- H. q
sell goods or seek orders therefor in original or
unbroken packages, or produce consigned by
others than the producers, to manage business
matters tor the owners of vessels for ike ship
pers or conslgnors of goods, or whose business it
is purchase, rent, hire sell real estate or ne
groes, shall be deemed a commercial broker or
commission merchant under this act
XIV. Tobacconists shall pay $50 and p per
cent. on gross amount of sales. Any person.
whose business it is to sell at RETAIL cigars, snuff or
tobacco in any FORM shall be deemed tobacconist
under this act. But registered wholesale and re-
tail dealers shall not be taxed as tobacconsts
XIV. Theatres shall pay $500 and 5 per cent on
all receipts, which tax shall be paid by the owner
of the building. Every edlfce used for the pur-
pose of dramatic representations, plays Or per-
tormances, and not including halls rented or used
occasionally Cor concerts theatrical representa-
tions, shall be regarded as a theatre under this
act. Each circus shall pay 500, and tax of
$40 for each exhibition, which tax shall be paid
by the manager thereof Every building, tent or
space, or area, where feas OF horsemanship or
acrobatc sports exhibited, shall be regarded as
circus under this act. Jugglers and other per-
sons exhibiting shows shall pay $50 Every per-
son who performs by slight OF hand shall be re-
garded a juggler under this act: Prov ided,
That registry made in one State shall be held
to authorize exhibitions in another State; and but
Que registry shall be required under this act to
authorize exhibitions in ony one State.
XVI. Bowling alleys and billiard rooms shall
pay $40 for each alley billiard table registered,
which tax shall be paiG by the owner thereof.
Every place or building where bowls are thrown
or billiards played, open to the public, with
without price, shall be regarded as bowling alley
or billiard room respectively under this act.
XVII. Livery stable keepers shall pay $50.
Any person whose occupation or business is to
keep horses for hire to let shall be regarded
a livery stable keeper under this act
XVIII. Cattle brokers shall pay the sum of $50
and p per centum on the gross amount of sales
made. Any person whose business it is to buy
aud sell aud deal in cattle, horses hogs sheep,
shall be considered a cattle broker
NIX. Butchers and Bakers shall pay the sum
OF SoO, and per cent on the gross amount OF
sales made. Any person whose business it is to
ou'cher and sell, or offer for sale in open market or
otner"ise, the flesh of cattle, hogs, or sheep, shall
pe deemed butcher under this act; and any per-
son whose business IL is RI 10 ond coll otfer