The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1866-03-27

to sell for another, as to whether he has made
any sale or exchange, and as to whether he is o
nonresident or agent of nonresident; and on
his failure to answer, he shall be subject to tho
| same penalty as for failure or neglect TO pay
such tax.
26. Every stndhorse or jackass let to mares
for price, belonging to nonresident of the
State, ten dollars, unless the highest price de-
manded for the season for one mare shall exceed
| that sum, in which case the amount thus de-
manded shall be paid for the license. The pay
ment to one sheriff, and the license under his
hand, shall protect the subject iu'this paragraph
taxed, in any county of this State. Every such
studhorse or jackass shall be considered as be-
longing to nonresident, unless the sheriff is
furnished with satisfactory evidence that the
owner is a resident Of the State.
q. Every person that peddles goods, wares
or mere chandize, either by land or water, not the
growth manufacture of this State, or any
drugs, nostrums or medicines, whether such
person travel on foot, or with conveyance or
otherwise, shall first have proved to the county
court that he is a citizen of the United States,
| and is of good moral character, and shall have
obtained from the court (who may, in its dis
cretion, make or refuse, an order to the sheriff,
to grant him pedlar's license, to expire on the
| first of July next ensuing. And the Sheriff, on
production of copy of such order, certified by
the clerk of such court, shall grant such license
for his county on the receipt of forty dollars
tax; Provided (1.) That not more than one
person shall peddle under one license. (2)
That any person who temporarily carries on a
business merchant ir any public place, and
then removes his goods, shall be deemed ped
dler. (30 That nothing in this act coutained
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 manufacture. a. That
nothing herein contained shall release peddlers
from paying the tax imposed in this act, on
persons who deal in the same species of ner-
chandise, which tax shall be collected or secured
in the same manner as in the case of other mer-
chants and traders.
%. Every itinerant who deals in or puts up
lightning rods, $40 for each county in which ho
carries on his business.
29 Every itinerant who sells spirituous Ii
quors, wines or cordials, not the product of bis
own farm, ir quantities from one quart to one
barrel, shall pay $50 for every county, and be
under the same rules and restrictions as peclars,
except that an order from the court shall not be
required for license.
30. On every gallon of whiskey, brandy or
other spirituous liquors, made for his own use
or for sale by the person using any distillery,
20 cents; and like sum on every guilon distill-
ed for other persons, to be paid by the person
distilling the same: Provided, that any person
who shall distll, without having previously OBJ
:ained license therefor from the county court,
shall pay $40 for every day or part of day in
which he may so still; and it shall be the duty
of the sheriff to destrain the still and fixtures
for the payment of such tax: Provided further,
that the foregoing proviso concerning license
shall not be in force until thirty days from the
r. xL. u Cd f,rt thor
that the foregoing provso concerning license
shall only apply to persons distilling spirituous
liquors from grain: Provided further, that in
any county in which there is no court in session
at the time when this act shall 60 in force, the
license may 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 quarterly
on the lst day of April, July, Oct January.
81. Every company of gypsies or strolling
company Of persons who make support by PRE-
tending to tell fortunes, horse trading tinkering
or begging, 500 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 contained shall
be so construed as to exempt from Indictment
or penalties imposed by law.
80 Every license granted under the provis-
ions of this act shall be for IL months from the
issuing of the same.
SCHEDULE c..
The subjects embraced in this schedule shall
be taxed the amount specified, and the taxes col
lected and accounted for as follows:
l. Every corporation that might become in-
corporated by letters patent under the provisions
of chapter 26, Revised Code, entitled Corpora
tions," but shall fail to do go, and apply to the
General Assembly and obtain special act of in
corporation or shall obtain an act to amend their
charter, whether it had been secured by letters
patent under said law or by special act, 500 for
each act to incorporate or to amend, which tar
shall be paid to the Treasurer of the State.
2. No corporation shall organize under such
special act of incorporation obtained as set forth
n the preceding section, or derive any benefit
under such act to amend their charter, until it
first shall have obtained certified copy Of such
act from the Secretary of State, and the Secretary
shall in no case furnish such copy until the COM
parry applying shall have delivered to him the
reasurers receipt for the tax assessed in the pre-
eeding section, which receipt the Secretary shall
file in bis Office. r.
9. The president and cashier Of each of the
Banks in this State, or before the first day OF
October in each year, shall pay into the public
treasury the following tax, to-wit.
If the profits divided among the Stockholders
of the banks under their charge during the year
amounted to not less than nor more than seven
! per cent one-half of one per cent on the stock
owned by individuals or corporations; if over
and not more than per cent, three-fourths OF
one per cent on the stock thus owned if more
than per cent, one per cent on the stock thus
owned In case the said officers Of any bank