Semi-weekly standard. [volume] (Raleigh, N.C.) 1853-18??, 1863-06-19
MERCHANr,s TAX.

WILL ATTEND Ar M OFFIcE IN 'RALEiGH,
pesed " ns OF y Sosehs is,os i'm
sscs s nom the law is Published for the information Of
an concerned. W. q. HIGH, &1H Of Wate.
SECTION &C. The sheriff shall annually colIeet the taxes
;n ~ nus schedule and grant to each party pay.
first dSy o juIT ns to carr! on his business until the
On traders in slaves or horse and male
rs f1 N which cases no license shall bsrequired
St2te i've per cent upon lie gross recepss y
Issry aEsney OF bank incorporated out Of the stats
Every money or exchanEe bond or note brnL.r nj,
ae banker or agent Of foreign broker or banker tan nar
cent upon his pro6ts. ~', 0- P0-
a. Every express company six hundred dollar. -
Every public billiard tsbIeone hundred and .usv
%inss dollars sysFy private Billiard table tweay-Ts
Every public bowling alley, whether called niue
pin or ten pm alley or By any other nshs fifty dOaIS;
every private bowling alley ten dollars.
o) Every livery stable or places where horses and ye
hices are kept for hire, 6fty dollars
Ql9 Every licensed retailer Of spiruous liquors. Hinss
dition to this such retailer shall list the amount liquors.
wines and eordals as required in schedule of this act
ana pay the tax there imposed.
29 Every nonresident Of the State Who IN person or
agent shall purchase any slave slaves in this State
shall lnmediatey after such purchase become liable pay
AA OF oneha Of one per cent the amount of bis puF
chase and upon his neglect failure pay tax he
shall forfeit and pay the of hundred dollars which
the other half to the che State When the purchase
was made 6y an egent such shall be equally Ablar
z Al
QS Every nonresident of The Stale who either In per-
III ~ egent brings save or slaves into the Stae and
sna pay one he fof one per cent the amount Of
oe aoe for the same and the sheriff of the county In
SnSh the sale made which the purchaser resides
shall collect by distress or otherwise out Of The seller II TO
be found in his county and if the seller s not to be found
put of the buyer. 0''''' = -H' - " 'O.-'~'
Every b1yero seller of slaves shall be held 10 be
OF the State, unless he produce satisfactory
evidence to the sheriff that he Is resident
neS T:ct m person inst sells playing cards, fifty cents
h Every person that for himself or as agent for an
other at his regular place of business sells riding vehie
@ out of tins State per cent his sales
PiaeeG IN hIs hands by merchant resident in the
GIe, whether owner or not or by commission mer-
enant on. per cent gross of sales snd if BY
nefaut traders such as are nonredents Of The STATE
nSs cent on gross amount Of sales subject all the
Gaons ana excsptious set forth in the tenth chapter
ne,tSSo Sooe, entitled auctions and auctioueers.
Qs.l Every merchant merchant-tailor jeweer grocer
Druggist apotheearY produce dealer commission mer.
sc.E produce broker and every other trader who,
or agent for another carries the business of
puyng and selling goods wares merchandise of whatSo-
ever name or description and who is not taxed his puF
ee 10 some other paragraph Of this schedule onehslf
OF one cent on the total his purchases whe
er made IN or out Of the State for cash credit ro
Ud that the value OF articles which are received n pay
ment OF goods sold at the usual place Of business not
De esunated In the amount of purchases.
QsO From and after the first day Of January 1868,
~ person or corporation manufacturing cotton wooden
CLOTH or mixture Of BOTH cotton, yarn leather shoes
boots Hour salt implements Of husbandry WagOns wae
clothing and ron and every other person. Who as prnc
pal or agent for another the business of manu-
aeturn of the foregoing articles all nett profits above
seveuty.fve per cent upon the cost of production.
2O) Every dealer in ready made clothing (ready made
garments for males one and half per cent on total
(aI Every person who for himself or as agent for an
other sells patent medicines nostrums per cent on
(e49 Every person that pedles goods wares or mer-
ehandse not the growth manufacture of this STATE
any drugs. medicines nosrums whether snch person
with conveyance otherwise, shall
have proved to the county court that he s citizen Of
Confederate States and of good moral character aud
shall have obtained from the court who may in it's dscrr.
ton make refse order to the sheriff to grant him
pedIers license expire the first of July next ensuing
Ss sSa o. snoh
for his county, recept OF forty dollars taxi Hovida,
ioss.s a TIA. any person a5o tsnporsTIy esses on
business merchant In any public place, and fhsh
nothing in this act contained shall prevent any
freely selling live stock, vegetables fruits oysters ns
books, charts maps printed music or the articles Of his
own growth manufacture. -.-
(2f Every freeman shall arrive age after the
6rst day Of July of year. may pay his Poh tax for
State purposes for that to the sheriff his deputy
before the election without listing.
(2S If apY person, bound to list property in bis
any part thereof the sheriff shall coect from him. and of
his proper estate double the tax imposed the prop
sry subject not listed ProUided that nothing herein
contained shall subject double the estate of soldier
in the service. - -
sfc s. On personal property in the hands of szscntors
TO collateral relations Strangers set forth in schedule
A. in connexon with real estate descended or devised
collateral relations strangers the tax shall be paid 70
the sheriff direct. '---a
sEC 80 Every person who is intended to be taxed in
paragraphs Is, 49, H. 49, 49, 20 and 23 of schedule B.
aud shall have been carrying his business 12 months
before the first day of July Of any year. shall render to the
sheriff statement Of the amount Of his purchases Of taxa
BILE articles Tor sales thereof the said paragraphs may
requre during the year ending the st day Of July,
and shall sign and to affidavit hat his purcEs
Tor sales may be requred) during that period did not
exceed the stated and his paying the i'm
posed aud enumerated in schedule B. shall be entitled to
license to carry his business until the first of July
next ensuing. ,r... --
SEC. 81 Every person who shall carry any business
intended to be taxed per schedule B, without aving
previously obtained acense required shall in addition
10 the taxes forfeit and pay hundred dollars to be
collected By distress Otherwise BY the sheriff half
to his own use and the other half to the Of the State
SEC 90 Every person intended to be taxed BY para.
graphs l. 2 2S "a and Is, Of schedule B, shall show
his license any justice Of the peace constable who
may demand view thereof and it shall be the duty'of
every constable to demand such vew and If such person
fail 10 exhibit bis license demand thus made he shall
forfeit anu pay hundred dollars recoverable on
before Justice of The peace Onehaf TO the person
suing out the warrant and the other half to the use
State be paid 10 the sheriff. and accounted for as
taxes. ...
June Is, 1858. ''- to-td:
SrErnhT unnRa