Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1866-07-19


the other taxes imposed in Schedule B, except
that retailers of spirtuous liquors pay $50 for the
year during which their license was granted by
the County Courts, but, if they have already paid
the Convention tax, they pay nothing more to the
State Where counties have imposed taxes under
Schedule B, by recent Ordinance of the Con-
vention, you will collect the county taxes under
the same rule as State taxes.
KEMP P. BATTLE,
Public Treasurer.
RALEIGH July 6th 1866.
SAMUEL r. BUNTING, Esq,
Sheriff Of Neuc Hanocer County,
Wilmington. n. c.,
DEAR SIR Your two letters, making inquiries
in regard to your duties in the collection of taxes
came to hand this evening hasten to reply.
1st. You say certain merchants have listed their
purchases of liquors from April 1st, 1865, to April
1st, 1866, having already paid taxes on the same
| from April lst, 1865, to January 1st., 1866.
I called the attention of the Convention to this
hardship. and the evil has been remedied by law
entitled can Ordinance in relation to the Act of
the General Assembly entitled Revenue" copies
of which forwarded to the Sherifs.
By this ordinance, if taxes purchases from
April 1st, 1865, to January 1st 1866, hare been
tuaHy paid under the Revenue ordinance of the
Convention the purchaser is not to list these pur
chases again.
| Where parties have listed second time, the
mode of relief is pointed out in section 80 of the
Act for collecting Revenue Let application be
correction be made by the Clerk, to the Comp
troller as there directed. If money has been paid
you it is at your discretion to refund it. lat your
risk with the understanding that if the County
Court does not grant relief, it shall be repaid you
! End. You desire to know what specific tax must
be paid by those using articles subject to such tax
since January 1st, 1866. You will find the law
made clear by the ordinance of the Convention re-
ferfred to previously. If the parties have paid for
the use of the articles during 1865 under the Re-
venue ordinance of the Convention, only half is
payable for the time since January lst, 1866.
| The Convention, in 1865, by section 7th, of the
| d" Ordinance declaring what laws and ordinances
are in force" reenacted the tax laws of 1859.
By that law, these specific taxes were imposed on
certain articles g. Bowling Alleys, Billiard Ia
bles, &C., in at any time during the year pre-
vious to 1st July, 1866. The last General Assem-
bly, changed the law to some extent, but not much
The specific taxes collected by the Sheriff i'm
mediately, and it would have been better not to
have waited until July If the Sherfs had collected
before the 1st of July, 1866, it wuld have been
| beyond dispute, that the preamble of schedule B
only allowed licenses to that time. Having waited
until the present time, there two taxes due,
one for the past year and one for the coming year.
You must not be deceived by section 80 of sched-
ule B. The ordinance in relation to the act of the
General Assembly entitled ' Revenue declares
what was intended, that section 80 shall only ap-
ply to licenses of whiskey distillers.
| When specific taxes have been paid on bowling
alleys, &C., under the Revenue Ordinance of the
|
are payable for the year preceding lst July 1866,
under the Act of Assembly.
| But it must be remembered that the tax is on
the articles themselves, and becomes due, no mat
ter how long or how short time they are in ac-
| tual use This has always been the case.
Billiard tables, &C., used only at watering places
during the summer months, always paid the same
tax as those in service all the year round Hence
| If they are exposed for public custom at any time
since January LIST, 1866 or at any other time du-
ring the pasl yeas the whole tax is due, if moth
ing was paid under the Revenue Ordinance of the
Convention. Remembering these general princi-
ples it is not difficult to answer questions on this
branch of the law
| You state the case &c A opened bowling alley
Oh the lst January last, has kept it open since,
and wishes to take a license from July 1st, 1866,
| TO T1lly 1st 1857" You ask me what must pay
! for the six months succeeding 1st July, 1866
answer he pays 800.
1nd. If the preceding time is less than six
months say for three months, what tax does he
nav for that time / answer $50.
3d Having paid the tax for the year proceeding
JuIv, is he entitled to license for the balance
- .he wear ensuing that day, without further pay
ment. or must he also pay the tax for the ensuing
vear before he gets his license or, In other
yvords are the specific taxes for the year ensuing
1st Julv 1866, to be paid at the beginning or a.
the end o. the year?
ANSWER The payment of the past tax does not
give right to do business for the year. The spe'
cific taxes for the coming year. ending LIST July
H.,
81 of the Act for collecting Revenue, will show
this clearly. That section imposes penalty for
carving on business without a license, which IL
cense is obtainable on the payment OF the tax
4th. Your 4th question is :: ga, keeps q bowl
ing saloon which contains three alleys does each
nav $50, or is the whole saloon, one bowling alley,
subject to one tax
4ns,oer The Dictionaries define bowling
alley" to be covered place for playing at
bowls" According to this definition, the chow
ing saloon is only another name for '*bowling
and only one tax is due od OF f0u15e sn5 how
ON as separate establishments, they would pay
separate taxes, Notwithstanding they are covered
by the same roof
| I have written to Messrs Engelhard Price,
that. in my opinion, editors are not liable to pay
for their purchases of paper, under Sec p, Seized
ule B. You will notice the section only apphes
to traders" and do not think Editors are con
sidered as s'traders." within the meaning OF the
section, any more than farmers are, because they
buy manures, and, with them, make agrlcultura
products for SALE
Very Respectfully,