The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1866-04-24

In addition to the questions propounded 10
the letter of Col. Latham, many letters have
been addressed to me concerning the construc-
ton of the Revenue acts and my answers have
been substance as follows
lst The constitution provides that call free
males over the age of twenty-one years and un-
der forty five years. and all slaves over the age
of twelve and under the age of fifty years, shall
be subject to capitation tax" There are now
no slaves in the State, and hence all males be-
tween the ages of twenty one and forty five,
whether white, free negroes or freedmen, unless
exempted for bodily infrmity, are subject to
poll tax.
I'd. Under section 6, schedule A, bonds and
other securities not due are not required to be
listed. Bonds Of the State issued prior to 23d
February, 1861, are not taxed
3rd Section 80, schedule B, has been, by
mistake, made separate section, instead Of
part of section 80, as intended Distillers
of splr!tuous liquors from grain are required to
obtain license from the County Court, or seven
justices, at the end of 80 days from March 18th,
1866 They pay nothing for this license, which
is given by the court seven justices (who
ought to act together as body) and not by the
Sheriff. find no authority for the Sheriff to
examine the distllers on oath as to the number
of gallons distilled by them, but will ask the
ConVeuIlou " supply tHls ueIecI
4th. Section 16 imposes tax of $3.50 for
one year" on retailers of liquors, &c l think
this means they are to pay $50 for the year
their license continues as ordered by the Coun-
ty Court. This tax is independent Of the Con-
veetion tax on retailers, which was a special tax
for the year 1865.
5tb. Sections 49, 80, and 81 of the act for
collecting revenue settles the time when licenses
granted by Sherifs to merchants &C., expire
AS the law stands, merchants, &c, must give in
their purchases from July, 1865, to January
1866. This probably was not intended by the
General Assembly, as the Convention tax was le-
wed the same subjects, and l will call the
attention Of the Convention to the hardships Of
its operation, in the hope that that body will
confne the tax to purchases, &c, since the lst
Of January, 1865
9th. Book sellers Liable to pay on their
purchases under sec: 81, sched b. Provso (3)
Sec p, only exempts Jook peddlers from the
cense as required of other peddlers
7th. Produce brokers do not pay on their
sales under 21, Seized. B.
9Th. A person purchasing bank bills, for his
own use, is not broker within the meaning of
sec s. Seized B.
If A, broker in Raleigh, has an agent 10
Greensboro, who appoints B. in Winston, the
exclusive duty of B. being to buy up bank notes
for the Greensboro agent, B. is liable to pay
tax as the agent of broker, and B on learning
the provisions Of the present revenue law, can
mot by ceasing to do business avoid payment of
the tax. He has no grounds Of complaint be-
cause the same law GS5S-9, as amended
1S6O-1) has been in existence since January
lst 1866, having been restored by the Con-
vention.
9th Section 20, schedule B. If farmer
disils liquor. the product Of bis farm, he can
sell it by peddling through the country with
out being taxed an itinerant. But distiller
who peddles his liquor, not. the product of his
farm, must pay under the above section
10th. If man in Orange distils liquor and
sends it to commission merchant for sale, the
distiller does not pay as an itinerant, and the
com mission merchant, not having purchased
the liquor, does not pay under section q, sche-
dule B, but must list his profits under section
8, schedule A, as "income"
If other questions are presented, hereafter
my answers will be sent to all the sheriffs
KEMP 2. BATTLE,
Public Treasurer.