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


| tax, shall be guilty of Il misGcme;nor.
II. Every resident of the State W 10 brins into
the State or buys troma nonresident, whether by
sample or otherwise, spirituous liquors, wines
or cordials, ale, porter, lager-beer or other malt
liquors, for the purpose OF sale fifteen per cent.
on the amount of his purchases; every person
or cOrtlials, malt liquors, from the maker, in
this State his agent factor or commission mer-
| chant, ten per cent. on the amount of his pur-
| chaSeS.
13. Upon all real and personal estate, whether
legal or equitable, situate within the State, which
| shall descend or be devised or brqueathcd to any
collateral relation person, other than a lineal
| descendant orancestor of the husband or wife of
| the deceased, or husband or wife OF such ances-
tor or descendant, or to which such collateral re-
lation may become entitled, under the law, Tor
distribution of intestate estates, and which real
and personal estate may not be required IN pay
ment of debts and other liabilities, the fol
lowing per centuna tax upon the value thereof
shall be paid
Glass /. If such collateral relation be bro
ther or sister of the father or mother OF the de-
ceased or issue of such brother or sister, tax OF
two per cent.
Glass 2 If such collateral relation be more
remote relation, the devisce legatec be Il
stranger, a tax of three per cent
The real estate liable to taxation shall be listed
by the devisee or heir in Il seperate column, de-
signaling its proper per cent tax
The personal estate or real estate reduced to as
sets shall be liable to tax in the hands of the eX
ecutor or administrator, and shall be paid by him,
| before his administration account is audited or
the estate is settled to the sheriff of the county.
! If the real estate descended or devised shall not
be the entire Inheritance the heir or devisee shall
pay pro rata part of the tax, corresponding with
! the relative value of the estate or interest.
If the legacy distributive 81 are 10 be rcceiv
ed shall not be the entire property, such legatee
or distributee shall, in like manner, pay a pro
rata part of the tax according to the value of his
| interest.
Whenever the personal poperty in the hands of
such administrator executor, (the same not be-
! ing needed to be converted into money in the
course of the administrations shall be of uncer-
| tain value, he shall apply to the County Court
to appoint three impartial men OF prohity, to as
sess the value thereof; and such assessment be-
| ing returned to Court and being confirmed, shall
! be conclusive of the value.
To facilitate the collection of the tax on COLA
terlls, every executor administrator shall re-
turn in his inventory, whether the estate of the
deceased goes to the linea or collateral relations,
or to stranger and if to colateras, the degree
of relationship of such coaterals to the deceased,
under penalty of one hundred dollars, to be
covered in the name and for the of the State,
and it shall be the duty OF the clerk OF the Court
| of Pleas and Quarter Sessions, to furnish the
sheriff with the names OF the executors and admi-
niStratorS, who make such returns, after each and
| every term OF his Court.
SCHEDULE B.
The sheriff shall collect the taxes as set forth
in this schedule annually, unless otherwise direct
ed and grant to each party paying the tax, Ii
cense to carry on his business the first day of
July next ensuing, except in cases where the tax
is on non resident horse and mule dror'rs, in
which no license shall be required.
1. Every company of circus riders, or eNhi-
bitorS of collections of animals, seventy-fvc dol
tor each county Ill which LilcS snail perform
or exhibit for reward. Every sepcrate cXhb-
ton, Commonly known as side shows,) accom-
panying such performers, or which cannot be
seen without the payment of scperatc Charge
fifteen dollars for each county IN which 1t Is eN
hibited for Il reward.
,. Every company of itnerant stage thcat-
/ rical performers, or persons performing icats Ot
strength or agility, or exhibiting mai ui;'i or art-
fetal objects, except amateur performers TWEEN
ty dollars for each county in which they exhibit
for a s:aTd, and two hundred dollars when such
company performs for 4 longer time than two
/ months in any county.
>. Every company of itinerant SINGERS or per-
formers musical Instruments, or dancers or
itneaut companies, who otherwise exhibit for
tic public amusement ten dollars for each coun-
ty in which they exhibit for L reward.
+. Every insurance company, Incorporated by
this State, except companies for mutual assu-
rance, who take no policy out OF the State, one
hundred dollars.
5. Every hotel, restaurant or eating house, one
half OF one per cent the gross receipts, if cx-
/ ccedinG three hundred dollars, and every gas
J company, and every telegraph company, one per
cent. gross receipts.
6. Every agency Of an insurance company, in
corpOratcd out of the State, five per cent. on
gross receipts and ten dollars for every county in
which such company may have an agcncy:
Z. Every agency of a bank Incorporated out of
the State, five hundred dollars.
! s. Every money exchange, bond note
broker, private banker, agent of foreign
broker or banker, shall pay the sum of one hun
+ Grcd dollars for each county in which he las
Office or place of business; and every person act
ing for such broker, whether with or without
to all intents and purposes, in the place or coun-
ty in which lie shall act, and shall be liable for
! the above tax.
/ 0. Every person who is not a resident of this
State, and who shall come into this State in the
capacity OF, agent for, broker, and with the
intention of exercising any of the functions of
/ money or exchange broker shall pay the sum of
/ one hundred dollars in each and every county in
which he shall act broker, which taz; shall be
collected by the sheriff of the county, and be ac-
counted for as other taxes.
10. Every person who shall propose to act
broker, according to the foregoing section shall
pay the tax to the sheriff of the county, in the
J. county in which said brokers' business is to be
transacted, and take license for the same, which
shall authorize him to act as broker Tor one year,
and any person who shall act without such license
: shall forfeit the sum of fifteen hundred dollars,
to be recovered by the sheriff of the county where
such tax may be due, one-third of which shall 60
to the sheriff, and the remainder shall be account
cd for as other taxes; and such persons so offend
ing shall be guilty of a misdemeanor.
| II. Every money or exchange, bond or note
! broker, and other persons mentioned in sections
s. and 10, shall pay in addition to the tax there
in named, five per cent. on the profits of their
business.
II. Every express company, four per cent on
gross receipts.
IS. Every public billiard table, one hundred
and fifty dollars; every private billiard table,
twenty-five dollars, and every bagatelle table,
twenty dollars.
IA Every public bowling alley, whether called
nine pin tcn-pn alley, or by any other name,
fifty dollars; every private bowling all y, ten
dollars.
Is. Any person whose occupation or business
is to keep horses vehicles for hire, or to let,
shall pay tax of twenty-five dollars.
1G Every licensed retailer ofspirituous liquors,
wines cordials, retailer of malt liquors, fifty
dollars for year. In addition to this, such
retailer shall list the amount of liquors, wines
and cordials, required in schedule a, of this
act, and pay the tax therein imposed
H. Every itinerant dentist, portrait or mna-
ture painter daguerrean artist and other persons
taking lillenesses of the human face, ten dollars
for each county in which he carries on his busi-
ness: ProUi1ed, That such person shall furnish
satisfactory evidence to the sheriff of the county
i'll which he proposes to practice that he is
idcnt of the State, and has listed the receipts of
his profession for the previous year, shall be eX
empt from the tax imposed in this paragraph.
49, Every person who purchases in or ont of
! the State for sale gift, or brings into the State
for sale gift, playing cards, fifty cents for each
separate deck pack so bought or brought into
the State Gurin. the year. Every person falling
to list and pay the tax mentioned in this section,
SHALL in addition, forfeit and pay five hundred
dollars, to be recovered by the sheriff, by distress
or otherwise, two hundred and fifty dollars of
which is to be paid to the State as taxes.
10. Every person that, for himself agent
foc another at his regular place of business, sells
riding vehicles manufactured out of the State,
two per cent. on his sales.
70. Every auctioneer On all goods wares or