Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1866-08-16

tax until the expiration of their present licences
manufacturers unless they are engaged at the same
time In the manufacture of other articles in such
manner as to be liable to special tax both as man
ufacturers and as tobaconists But no special tax
is imposed upon iourneymen employed in a cigar
manufactory.
Persons now licensed as tobaconists should be as
Sessed special tax wholesale dealers when their
sales exceed $25, 900.
Any person who is engaged in the manufacture
or preparation for sale of any articles compunds,
or who puts up for sale in packages, with his
or trade mark thereon, any articles or compounds,
! is LIABLE under the new law, to special tax a
manufacturer.
| Producers of ornamental and fruit trees and
charcoal, selling the same at wholesale, by them
selves, authorized agents, at places other than
the place OF production, are exempt from special
! tax in respect thereof.
All boats barges and flats, not used for CARRYING
passengers, nor propelled by steam sails, which
are foated or towed by tug boats or horses, and
used exclusively for carrying coal OIL minerals or
agricultural products to market, will be
bic under the new law with annual special tax,
from and after the expiration of the time covered
by their present enrolment fees and tonnage du-
ties, in lieu of such fees and duties Such boats
of capacity exceeding twenty-five tons and not
exceeding one hundred tons will be subject to a
special tax of five dollars, and when exceeding one
hundred tons to a special tax of ten dollars, said
tax to be assessed and collected as other special
taxes provided for in the act. The above special
tax on boats, DafgeS ana Hats does not, however,
affect the liability of the prOprietOrS to special
tax express carriers or agents, when doing busi
ness described IN paragraph so of section 70 Of
the act of June 80, 1864, amended by the act of
July 13, 1866.
Wholesale dealers are required, as soon as the
amount of their sales within the year exceeds fifty
thousand dollars, to make monthly return of sales
to the assistant assessor, and pay the tax sales
monthly, other monthly taxes paid and in
estimating the amount of sales, any sales made
again be estimated and included as sold by the
party for whom the sale made. Wholesale
dealers now holding license based certain
amount of sales will be liable to make monthly
returns of sales their sales exceed the
amount named in the license wholesale dealers
in liquors, us their sales shall reach an
amount which less than the basis of their license
by the of thirty-seven thousand and five hun
dred dollars.
The bond required of lottery dealers is further
conditioned, by the new law, that the dealer will
pay the tax imposed by law on the gross re-
ceipts of his sales and the managers Of any lot
terry, or hereafter existing, can give the bond
required.
Cattle brokers should be assessed on the excess
of sales over ten thousand dollars in the same
manner as of wholesale dealers.
Under the new law, ''every person (other than
one having paid the special tax q commercial
broker, or cattle broker or wholesale dealer, or
retail dealer, or pedler) whose occupation is to
buy sell agricultural or farm products, and
whose annual sales do not exceed ten thousand
dollars, is to be regarded produce broker"
The payment of the special tax of hotel
keeper permits the person SO keeping hotel, &C.,
to furnish the necessary food for the animals of
travellers or soiourners, without the payment of
additional special tax livery stable keeper.
Lawyers, who have paid special tax as such,
are exempted under paragraph twenty-five from
paying the special tax real estate agents.
If the annual receipts of an insurance agent
shall not exceed $780, a special tax Of $5 only is
imposed under the new law and the paragraph
relative to insurance brokers is omitted. No spe-
cial tax is imposed by the law for selling
tickets contracts of insurance against in Jury to
persons while travelling
Apothecaries who have paid the special tax as
such, not required by the new law to pay the
tax retail dealers in liquor, in consequence of
selling or of dispensing upon physicians prescrip
tons the wines and spirits officinal in the United
States or other national pharmacopaias, in guam
titles not exceeding half pint of either at one
time, exceeding, in aggregate cost value, the
sum of three hundred dollars per annum.
No special tax is required of common carrier,
by the new law where the gross receipts do not
exceed the sum of one thousand dollars per an
mum. Draymen and teamsters who only
one dray or team will not be liable to this tax.
By proviso to section forty-seyen of the act of
July 13, 1866, brewers are exempted from special
tax wholesale dealers when selling at Wholesale
even at place other than their breweres malt
liquors manufactured by them.
Manual-labor schools and colleges areS exempt
from special tax as manufacturers where the pro-
ceeds of the labor of such institutions applied
exclusively to the support and maintenance of such
institutions (sec 1S.)
There is no provision in the new law for refund
ing license taxes where they exceed the special
taxes provided by said law in respect to the same
business.
No person doing a business requiring payment
of special tax under the new law should be as
sessed therefor if he now holds a license covering
a business OF the same nature unless the special
tax provided for exceeds the icence tax, in which
case the difference of tax should be assessed i'm
mediately
Receipts for special taxes will be furnished from
this office. No more licenses will be furnished.-i
With slight alteration, receipts for special taxes
may be used receipts for license taxes assessed
under former laws.
E. A ROLLINS, Commissioner.
Thad. Stevens al Home.
The Lancaster IateIigencer gives the leader OF
the revolutionary cabal in Congress first-rate
tice, from which we make an extract
An itinerant Yankee, he came to Pennsylvania
to better his fortunes. Embarking in politics, he
carried into public life the morality of the yagrant
peddler, who will scruple at mean trick to dis
pose Of his wares at an exhorbitant profit. Disre
garding every moral obligation, and repudiating
every social tie, he lived the life of isolated
from those about him. Sating his passions where |
he could, spurning all the humanizing associations
of domestic life, setting at open defiance the deep
est seated prejudices of race and color, recogni-
zing no obligations to the community in which he
lived to the State which furnished him home,
or to the country at large he cherished in his per-
yerted mind and wicked heart single sentiment
which, in the course of time, came to control all
other emotions of his nature He hated the South.
What special cause he had for animosity against
the entire white of that section we know not
We can only account for his bitter, unbending
and unreasoning prejudice, by supposing that the
innate malignity of the cold -blooded Yankee was