Semi-weekly standard. [volume] (Raleigh, N.C.) 1853-18??, 1863-06-26
MERCHANT,S TAX.

MERCHANTS TAX.
n WILL ATTEND AT MY OFFICE IN RALEIGH,
Il the first day of July next, to collect the taxes I'M
posed IN schedule of the revenue law The following
all concerned w. II. HIGH, Sheriff Of Wake
SECTION &c. The sheriff shall annually collect the taxes
set forth this schedule and grant to each party
ing the tax license carry his business, until the
first day of July next ensuing except where the
tax is nonresident traders in slaves or horse and mule
droYers in which cases license shall be required.
Every insurance company incorporated out Oh inc
State, five per cent upon its gross receipts. 80 -
( Every agency of bank Incorporated out Ofthe State
(6 Every money exchange bond note broker pri-
waite banker or agent of foreign broker or banker ten per
cent upon his profits.
a. Every express company six hundred dollars.
49, Every public. billiard table one hundred and TWEEN
ty:fve doars every private billiard table Twenty-Five
dollars; every bagatee and roulette table fifty dollars
(9) Every public bowling alley, whether called nine
pin ten pin alley, or by any other name, fifty dollars
| every private bowling alley ten dollars.
Q0 Every livery stable places where horses and We
hcIes arc kept for hire, fifty dollars
Ql Every licensed retailer of sprituous liquors. wines
dOn to this such retailer shall list the amount OF liquors.
wines and cordals required in schedule OF THIS act
| and pay the tax there imposed.
Q2) Every nonresident of the State who in person or
by agent shall purchase any slave slaves in this State
SHALL Immediately after such purchase become liable to pay
tax of one-haf of per the amount of his pur
chase and upon his neglect or failure to such tax he
shall forfeit and pay the of hundred dollars which
shall be collected by the sheriff. half his and
the other half to the of the State When the purchase
made BY agent such agent shall be equally liable for
| the tax and forfeiture with the principal.
Q3) Every nonresident of the State who either in per-
by agent brings slave slaves into the State and
SELLS shall pay one hafo cent on the amount OF
each sale effected. fail to pay this tax the purchaser
shall be liable for the sam and the sheriff of the county in
which the sale made which the purchaser resides
shall collect by distress otherwise out of the seller fto
be found in his county, and if the seller is not to be found
out of the buyer.
nonresident State unless he produce satisfactory
evidence to the sheriff that be is resident. -,
Q5 Every person that sells playing cards. fifty cents
per pack on all cards sold by him during the year.
6 Every person that for himself agent for an
other at his regular place of business sells riding vehicles
manufactured out of this State cent on his sales
17 Every aucticneer, all goods, wares or merchan
dze placed in his hands by merchant resident In the
State whether not,) by commission mer-
chant per cent gross amount of sales and If by
nerant tders such nonresdents OF the State
five per cent gross amount of sales subject to all the
regulations and pOns set forth in the tenth chapter
Revised Code entitled auctions and aucticneers.
US.) Every merchant merchantailOr jeweer, grocer,
druggist, apohecary. produce dealer, commission mer
chant factor produce broker and every other trader Who
principal or agent for another carries on the business oil
buying and selling goods wares merchandise OF whatso-
description and who is not taxed on his
chases in other paragraph of this schedule oneha
per cent the total amount Ofhis purchases wheth
er made in or out of the State for cash or on Pro-
ment of goods sold at the usual place of business shall
be estimated in the amount of purchases.
Q9 From and after the first day of January 1868, eve
~ person corporation manufacturing cotton wooden
cloth, mixture of both, cotton, yarn leather, Shoes
boots flour, SALT implements of husbandry, wagons waG-
clothing and ron and every other person. who as prnc-
pal agent for another carries the business of
featuring of the foregoing articles all nett profits above
seventy-fve per cent upon the cost of production.
2O) Every dealer in ready made clothing (ready made
garments for nlaes) and half per cent on total
2l) Every person who for himself agent for
other sells patent medicines nosrums ten cent on
amount of his sales.
(24) Every person that pedles goods mer-
chandse not the growth manufacture of this State or
any drugs medicines nosrumS, whether snch person
travel foot with conveyance otherwise, shall irst
have proved to the county court that he is citizen OF the
shall have obtained from the court (who may its dscre
ton make reuse order to the sheriff to grant him
pedr license to expire on the first of July next ensuing
And the sheriff. production of copy of such order
titled by the clerk of said court shall grant such license
for his county, receipt of forty dollars tax; P,O0de
That not than person shall pedle urder one
license (2 That person who temporarily carries
business merchant in any public place. and then re
nothing in this contained shall prevent person from
freely selling live stock, vegetables, fruits oysters fish
books, charts maps printed music the articles of his
own growth or manufacture.
(27 Every freeman that shall arrive at age, after the
first day Of July of every year may pay his poll tax tO
before the election without listing.
28) If any person bound to list property in his own
right the right of another shall fail to list the
any part thereof the sheriff shall collect from him. and
his proper estate double the tax imposed the prop
erty subject listed; PrOUided that nothing hereir
contained shall subject to double tax the estate of soldier
in the service.
SEC S. On personal property in the hands of executors
to collateral relations strangers set forth in schedule
A. in couneXiOn with real estate descended devised to
collateral relations strangers, the tax shall be paid Ia
the sheriff direct.
SEC. So Every person who is intended to be taxed in
paragraphs l5 IL IT, Is, 49, 20 and 49, of schedule B.
and shall have been CARRYING his business IL months
before the first day of July Of year. shall render to the
sheriff statement of the amount of his purchases of taxa
bic articles sales thereof the said paragraphs
requre) during the year ending the first day of July
and shall sign and to affidavit that his purchases
Tor sales may be requred during that period did
exceed the amount stated and his paying the taxes i'm
posed and enumerated in schedule B, shall be entitled to
license to carry his business until the first of July
next ensuing.
SEC. o. Every person who shall carry any business
intended 10 be taxed per schedule B. without having
previously obtained license required shall In addition
to the taxes forfeit and pay hundred dollars to be
collected by distress otherwise, BY the sheriff. oneha
to his and the other half to the of the State
| Sec 49, Every person intended to be taxed by para
graphs g. 90 49, "a and 25, of schedule B. shall Show
his license to any justice of the peace constable who
may demand view thereof and it shall be the duty OF
every constable to demand such and such person
fail exhibit his license demand thus made be shall
forfeit pay hundred dollars recoverable
before Justice of The peace Onehaf to the person
suing the warrant and the other half to the of the
State be paid to the sheriff. and accounted for
taxes.
June Is, 1868. Sod.
TAX No. LEONE QUICK.
! an SALE TODAY, 200 BOXES TOBACCO, AS