The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1866-03-24
RALEIGH, n. c., SATURDAY,

amount of sales; and if by itinerant traders, or
such not residents of the State five per
cent. on the gross amount of sales, subject to all
the regulations ami exemptions set forth in the
10Th chapter ofthe Revised Code, entitled g Auc
tions and Auctioneers."
Il. Every merchant, merchant tailor, jewcller,
grocer, druggist, apothccary, produce dealer,
commission merchant, factor, produce broker,
and every other trader, who principal
agent for another carries on the business of buy
ing or selling goods, wares or merchandise of
whatever name or description, and who is not
taxed on his purchases in some other paragraph
in this schedule, one-half of per cent. ON the
total amount of his purchases, whether ma, in
or out of the State for cash on credit
Articles, the growth manufacture of this
State, if bought in the State and other articles,
tie growth or manufacture of adjoining States, if
brought into this State for sale b> the grower or
manufacturer, shall pay tax of one-tenth of one
per cent.
agent, who shall come into this State, and sell
any goods, wares merchandise, by sample
otherwise, whether delivered or to be delivered,
shall pay q tax OF onehalf of one per cent. the
gross amount of such SALE made in any one year,
and shall, before making such sale, obtain writ
ten license from the sheriff of the county in which
he proposes to do business, which the sheriff is
authorized to issue whenever such person shall
give bond with security in the sum of five hun
(lred dollars for the payment of the tax hereby
imposed, at the time and under the same rules
and regulations are prescribed for the payment
of merchants tax; and any person violating the
provisions of this paragraph, shall be liable TO Il
penalty of five hundred dollars, TO be collected by
the sheriff, four hundred dollars of which shall be
accounted for and paid as other State taxes, and
he shall be further liable to indictment as for
miSdemeanOr.
% Every dealer in readv-made clothing for
males, one and one-half per cent. the total
amount of purchases.
"A Every person, who for himself or as agent
for another sells patent medicines or nostrums,
ten per cent. on the amount of his sales.
25. Every non resident horse mule drOver,
or person who receives horses mules to sell
for Il nonresident, one per cent. on the amount
of nf.i, solo Hnno mo JS nft nTI1
and upon his neglect or failure to pay such tax,
in every county in which he sells, he shall forfeit
and pay the sum OF one hundred dollars, Whlch
shall be collected by the sheriff, by distress or
otherwise, one-half to his own use, and onc-half
to the of the State. Every horse or mule
droYer shall be considered a nonresident, unless
the sheriff has satisfactory evidence that he is
resident of the State; and the sheriff shall have
power and authority to examine on oath, at any
time, any horse mule drOvcr, or person who
receives horses mules to sell for another as to
whether he has made any sale or exchange, and
as to whether he is n0n-resident' or agent OF IA
nonresident, and on his failure to answer, he
shall be subject to the anne penalty as for failure
or neglect 10 pay such fax
26. Every stud-horse or jackass let TO mares for
price, belonging to Il nonresident of the State,
ten dollars, unless the highest price demanded
for the season for one mare exceed that sum, i'll
which case til, amount thus demanded shall be
paid for the license. The payment to one sheriff
and the license under his hand, shall protect the
subject in this paragraph taxed i'll any county OF
this State. Every Sucn Stud-hOrSe or IackaSS
shall be considered as belonging to nonresident
unless the sheriff is furnished with satisfactory
evidence that the owner is resident of the State.
-. Every person that pcddlcs goods, wares or
merchandise, either hy land or water, not the
growth manufacture of this State, or any
drugs n0SfrumS or medicines, whether such per-
son travel on foot or with conveyance, or 9th
erwise, shall first have proved to the County
Court that he is citizen oil the United States,
and is OF good moral character and shall have
obtained from the Court, (who may, i'll its diScrc-
ton, make refuse order to the sheriff TO
grant him pcddIers license, to expire on the first
nf IiNlN l0pSt nj III
duCtion of copy of such order, certified by The
Clerk Of such Court, shall grant such license for
Ills county the receipt of forty dollars tax:
POri3cd o. rhat not more than one person
shall pcddle under one license. CO That any
person who temporarily carries on Il business
merchant in any public place, and then removes
his goods, shall be deemed Il pcddier. tj.) That
nothing in this act contained shall prevent any
person from freely selling live stock, vegetables,
fruit oysters, fish, books, charts, maps, printed
music, or The articles OF his own growth or man
ufacturc. o. That nothing herein contained
shall release peddlers from paving the tax a; i'm i'm
same species OF merchandise, which tax shall be
collected secured in the same manner as i'll the
case of other merchants and traders.
2S. Every itnerant who deals in or puts up
lightning rods, ten dollars for each county in
which he carries on his business.
20 Every itinerant who sell spirituous liquors,
wines or cord;alS, not the product of his own
farm in quantities from one quart to one barrel,
shall pay fifty dollars for every county, and be
under the rules and restrictions as peddlers
except that order from court shall not be re-
quired for Il license
80. On every gallon of whiskcy, brandy, or 9TH
er spirituOuS liquors, made for his own use or
for sale by the person using any distiliery, twen-
ty five cents, and like sum on every gallon dis
filled for other persons, to be paid by the person
distilling the same: Irosidcd, That any person
who shall diStl without having previously obtain
ed a license therefor from the County Court shall
pay tax of ten dollars for every day or part OF
day in which he may so dstil; and it shall be the
duty of the sheriff. distrain the still and fixtures
for the payment of such tax: Pr0rided Juft'c1,
That the foregoing proviso concerning license
shall not be in force until thirty days from the
tification of this act: Ind prOcded tMifhHT, That
the foregoing proviso concerning license shall on
ly apply to persons distilling spirituous liquors
from grain: P'Ocit'ed fnTfheT, That in any coun-
twin which there is no court in session at the
time when this act shall go in force, the license
NAV be obtained from any seven justices of the
peace for said county.
Said tax shall take effect from the first day of
January 1866, and the sheriff shall collect the
same quatcrly the first days of April, July, Oc-
tObcr and January.
81. Every company of Gypsies, or strolling
tending to tell fortunes, horse trading, tinkering
or begging, one hundred dollars in each county
in which they offer to practice any of their crafts,
recoverable out of any property belonging to any
one of the company. But nothing herein con-
tanned shall be so construed as to exempt them
from Indictment, or penalties imposed by law.
80 Every license granted under the provisions
of this act, shall be for twelve months from the
issuing of the same.
SCHEDULE G.
The subjects embraced in this schedule shall be
taxed the amount specified and the taxes collect
ed and accounted for as follows:
l. Every corporation that might become incor-
porated by letters patent under the provisions of
chapter g. Revised Co, e, entitled Corpora
tions," but shall fail to do so, and apply to the
General Assembly and obtain special act of in
corporation, shall obtain an act to amend their
charter whether it had been secured by letters
patent under said law or by special act one
hundred dollars for each act to incorporate or to
amend, which tax shall be paid to the Treasurer
of the State
q No corporation shall organize under such
special act of incorporation, obtained as set forth
in the preceding section, or derive any benefit
under such act to amend their charter, until it
fiji st shall have obtained certified copy of such
act from the Secretary of State and the Secretary
sh IL, in furnish such copy until the COM
pany applying shall have delivered to him the
rreasurer's receipt for the tax assessed in the
preceding section, which receipt the Secretary
shall file in his Office.
3. The president and cashier of each of the
banks in this State, before tie first day of
October, in each year, shall pay into the Public
Treasury the following tax, to wit: If the profits
devided among the stockholders OF tie banks un-
der their charge during the year, amounted to
not less than six and not mere than seven per
cent, one-half of per cent. on the stock own