The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1865-11-07
AN ORDINANCE
To provide Revenue for the year eighteen hun
dred and sixty-fve:

/
authority of the same, That the sberiffs of this
State, collect in their respective counties, in the
existing national currency, and pay over to :he
Public Treasurer, before the first day of Feb
ruary, 1866, taxes on the subjects and persons
and according to the rates hereinafter set forth
these taxes applying and operating during the
twelve months next preceding the 1st day of
January, 1866
Sec. 2. On every Surgeon Dentist, Physician
Lawyer, Portrait Painter. Daguerrean Artist, or
other person taking likeness es of the human face,
every Commission Merchant, Factor, Broker,
owner of cotton or woollen factory except when
such factory has been destroyed, and Auctioneer
whose total receipts and income in the way. of
practice, fees, commissions or emoluments from
his profession or business exceed one thousand
dollars, one per cent on the total amount of his
receipts or income
Sec. 3, On every gallon of whiskey, brandy,
| or other spirituous liquor distilled for his own
use or for sale, by the owner or person using any
dlstlllery, twenty five cents; and like sum on
every gallon distilled for other persons to be
paid by the person for whom the same was dis
titled, and on every gallon Of whiskcy, brandy
or other spirituous liquor distilled out of this
State and imported into it for sale, tax of fifty
cents.
Sec. 4. On every company of circus riders,
or exhibitors Of collections of animals, for every
county in which they shall exhibit for rewards
fifty dollars.
Sec. 5 On every company of theatrical play
ers, persons performing feats Of strength or of
agility, or exhibiting natural artificial objects,
for each county in which they shall exhibit for
rewards, fifty dollars
Sec. 6. On the gross receipts of every Iu-
surance Company incorporated out of the State,
five per cent.
Sec. T. Six per cent on the profits of every
bond or note broker, private banker, or agent Of
broker or banker in any other State.
Sec. s. On every billiard table, one hundred
dollars; and on every private billiard table in
use, twenty five dollars
Sec. 8. On every bowling alley, whether called
nihe Or ten pin alley, or by any other name,
fifty dollars.
Sec. 10. On every livery stable, or place
where horses are kept for hire, twenty five
dollars.
Sec. IL. On every retailer by measure less
than quart of spiriiuous liquor, wine or cordial
or malt liquors, serenty-fve dollars for each
place where such retailing may be carried on :
Provided, hopeUer, that in all cases~in which
license has been granted to any retailer Of spir-
tuous liquors, and he has paid any amount to
the sheriff or clerk of the County Court of his
county for such license, the amount so paid shall
be credited to such retailer in the collection of
the tax laid by this section: Prouidcd, ho,ceuer,
that if any such retailer SHALL on or before the
lst day of November next, have altogether
ceased to retail as aforesaid, and shall not again
so retail during the year, 10 all such cases. such
retailer shall pay tax of but forty dollars.
Sec. II Two per cent? on the amount of all
purchases ofsprituous liquors, wines or cordias,
made in this State or elsewhere, for the purpose
OF sale in this State, either by wholesale or retail
Sec. 13 On every pedlar, either on land or
water, for each county in which be may pedlle
hereafter, any spirituous liquors, goods, wares,
merchandise, whether such pedlar travels on
foot or with conveyance of any kind whatever,
fifty dollars.
Sec II Five per cent on the gross amount
received by any Express Company for the car
riage or transportation in this State of any pack
age, article thing
Sec. Is Or each bale of cotton, or hogshead
of tobacco, or on every two hundred dollars worth
Of manufactured tobacco, of the growth of this
State, held or owned in this State or elsewhere
at apy time during the year 1865, by persons
producing the same, tax of one dollar.
/ Sec. 1G. On each bale of cotton, or hogshead
of tobacco, or on every two hundred dollars
worth Of manufactured tobacco, held or owned
in this State at any time during the year 1865,
by any person other than the producer, without
regard to the time or place when or where pur-
chased or otherwise acquired, atax of two dollars
Sec II On each barrel of tar, turpentine and
l'rosin held 10 this State at any time during the
year 1868, by persons producing the same, a
tax of five cents
Sec lS On each barrel Of tar, turpentine and
rosn held in this State at any time during the
year 1865, by any person other than the pro-
Queer, without regard to the time when pur-
chased or otherwise acquired, tax Of ten cents.
Sec 10. One half of one per cent on the
amount of all purchases made in or out of the
State, whether for cash or on credit, by any
merchant tailor, grocer, jeweer, druggist, apoth-
ecary, produce dealer, commission merchant,
factor, produce broker, or dealer and every
other trader, who, principal or agent for
another, carries on the business OF buying or
selling goods, wares merchandise, of what
ever name or descriptions; P,cei9ed, howecer,
That purchases Of cotton. tobacco, turpentlne,
rosin, tar and sprituous liquors, wine and cor
dials, shall not be included in the amount of
purchases on which the tax laid by this section
is to be estimated; A"d prooided further, that
in all cases in which Treasury Notes of the Cen
federste States, or of this State, or bank notes,
constituted the currency in which purchases
have been made, the value of specie Of such cur
rency at the time of such purchase shall be
counted in estimating the amount Of any such
purchase.
Sec. 20 All cotton, tobacco, rosin, tar, and
other articles or things specially taxed by this
ordinance, and all such articles or things which
are taxed by this ordinance part of the amount
Of purchases made during tbs year 1865, which