The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-02-24
SCHEDULE Is.
Subjects taxed rithom being listed

l. On circuses, menagerics, &c, seven ty five
dollars for each county in which they exhibit.
Seperate exhibitions (known as side e-shows) arc
| taxed SIS for each county
q Companies Of stage or theatrical players,
performers of feats of strength agility and
hioitors of natural Or artificial objects, except
amateurs) are taxed $40 for each county in which
they exhibit for reward.
3. Companies Of irinerant singers, musicians,
dan GERS, ct 'd onme genus, exhibiting for the
public amusement, are taxed $40 for each county.
+. Insurance companies incorporated out of the
State taxed per cent Of their gross earnings.
5. Agencies of Banks incorporated out of the
State are taxed $780,
6. Money exchange, bond or note brokers,
private bankers, or foreign brokers or bankers,
taxed ten per cent of their profits.
7. Express companies taxed 5000.
s. Public billiard tables are taxed 1925; each
bagatee and roulette table $50 each; private bill
lard tables S25 each.
g. Public bowling alleys $50 each; private
bowling alleys $40.
10 Livery stables, or places where horses aud
vehicles are kept for hire, are taxed $50.
H. Licensed retailers of spurious liz uors, wines
or cordials, or of malt liquors, taxed $50.
They are ulso required to list the amount Of
liquors. wines. ETC., per schedule A. and ito pay
the tax there imposed.
II. Non residents, who in person by agent,
shall purchase any slave slaves in this State,
shall Immediately become liable to pay tax OF
! Of l per cent on the amount OF his purchase;
failure to pay said tax shall forfeit and pay the
sum of SlOO Agents are made equally liable
with their principals to the aud for forfeiture.
13. Non presidents selling slaves in the State
shal! pay of l per cent on the amount of each
sale effected. This tax is to be collected of the
purchaser on failure of the seller to pay it.
Il. Sellers of playing cards are taxed 80 cts.
per pack on all cards sold by them.
Is Sellers of foreign made vehicles are taxed
one per cent. their sales.
16 Auctoueers are taxed one per cent on the
gross amount Of their snles made for residents;
OH sales made for itinerant traders or non-resi-
dents, they are taxed FIVE per cent. on the gross
amount.
II. Merchants, merchant tailors, jewellers, gro
GERS druggists, pr duee dealers, commission merch-
ants factors produce brokers and all other traders
not taxed on their purchases in paragraph Of
this schedule, are taxed Of per cent on the
total amount Of their purchases, whether made in
or out OF the State, for cash on credit. Every
person or corporation, manufacturing cotton or
wooden cloth, (after the lst day Of Jan. 1869
or a mixture of both, leather, shoes, boots, -four,
SALT implements Of husbandry, wagons wagon
harness, and all articles manufactured out Of
leather, clothing and iron and every other person
who as principal or agent for another, curriers' on
the business of manufacturing any Of the FORE
going articles, are taxed all nett profits above
rs per cent upon the cost of production.
Is. Dealers in ready-made clothing taxed
| ] per cent on total amount of purchases.
10. Sellers of patent medicines taxed ten
per cent OH amount of sales.
20 Horse and mule droyers are taxed one per
cent on the amount of each sale, due as soon as
the sale is effected.
2l Studs aud jacks belonging to non-res'-
dents let to mares for price. are taxed GU, un-
less the highest price demanded per season tor
one mare shall exceed that sum, In which case
the amount thus demanded shall be paid Tor
license.
%. Peddlers are taxed $40.
% lightning rod men and venders of spiri-
tous liquors, in quantities from one quart to one