The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1866-03-28

or exhibit for reward. Every seperate exbibi.
ton, Commonly known as side shows,) accom-
panying such performers, or which cannot be
fifteen dollars for each county in which it is ex.
hibited for a reward
2. Every company of itinerant stage or theat
rical performers, or persons performing feats of
strength or agility, or exhibiting natural arti-
fetal objects, Except amateur performers, )twen-
ty dollars for each county in which they exhibit
for a reward, and two hundred dollars when such
company performs for a longer time than two
months in any county.
8. Every company of itinerant singers or per-
formers on musical Instruments or dancers or
itinerant companies, who otherwise exhibit for
the public amusement, ten dollars for each coun-
ty in which they exhibit for reward.
4. Every insurance company, incorporated by
this State, except companies for mutual assu-
rance, who take no policy out of the State, one
hundred dollars. tsrr $500
g. Every hotel, restaurant or eating house, one
half OF one per cent. the gross receipts, If ex
ceeding three hundred dollars, and every gas
company, and every telegraph company, one per
cent. on gross receipts. 5.s 80
6. Every agency Of an INSURANCE. company, in
corporated out of the State, five per cent. on
gross receipts and ten dollars for every county in
which such company may have an agency
2. Every agency of a bank incorporated out of
the State, five hundred dollars. -
o. 1NCIy mOuCy Vt cACuduSc, -UOuu VI uOtt~
broker, private banker or agent of a foreign
broker or banker, shall pay the sum of one hun
bred dollars for each county in which he has an
office or place of business; and every person act
ing for such broker, whether with or without
compensation, shall be held and deemed q broker
to all intcnts and purposes in the place Of coun-
ty in which he shall SO act and shall be liable for
the above tax.
9. Every person who is not resident of this
State, and who shall come into this State in the
capacity Of or as agent for, broker and with the
intention of exercising any of the functions of
one hundred dollars in each and every county in
which he shall act as broker which, TAX shall be
collected by the sheriff of the county, and be ac
counted for as other taxes. d.
10. Every person who shall propose to act as
broker, according to the foregoing section, shall
pay the tax to the sheriff of the county, in the
county in which said brokers' business Is to be
transacted, and take license for the same, which
shall authorize him to act broker for one year,
and any person who shall act without such license
shall forfeit tine sum of fifteen hundred dollars,
to be recovered by the sheriff of the county where
such tax may be DUE one-third of which shal1g go
to the sheriff, and the remainder shall be account
ed for other taxes; and such persons SO offend-
ing shall be guilty of a misdemeanor.
IL. Every money or exchange, bond or note
broker and other persons mentioned in sections
g. 9 and TO- shall pay in addition to the tax there
in named, five per cent. on the profits of their
business
H. Every express company, four per cent on
gross receipts.
3D. 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 or ten-pin alley, or by any other name,
fifty dollars; every private bowling ALLY, ten
dollars.
10 Any person whose occupation or business
is to keep horses or vehicles for hire, or to let,
shall pay tax of twenty-five dollars.
49, Every licensed retailer ofspirituous liquors,
wines cordals, or retailer of malt liquors. fifty
dollars for one year. In addition to this, such
retailer shall list the amount of liquors, wines
and cordials, as required in schedule A, of this
act, and pay the tax therein imposed.
H. Every itinerant dentist, portrait or minia-
ture painter, daguerrean artist and other persons
taking likenesses of the human face, ten dollars
for each county in which he carries on his bust
ness: Provided, That such person as shall furnish
satisfactory evidence to the sheriff of the county
in Which he proposes to practice, that he is res
ident 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 out of
the State for sale gift brings into the State
for sale or gift playing cards, fifty cents for each
separate deck or pack so bought or brought into
the State during the year. Every person failing
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 or as agent
for another at his regular place of business sefs
riding vehicles manufactured out of the State,
two per cent. on his sales.
20. Every auctioneer, on all goods, wares or
merchandise, whether the growth or manufacture
= s tiis oountry or imported from foreign coun-
tries, placed in his hands by merchant
in the State, whether owner or not, or by COM
mission merchant, one per cent. on the gross
amount of sales and if by itinerant traders, or
such rs are not residents of the State, five per
cent. on the gross amount of sales, subject to all
the regulations and exemptions set forth in the
10th chapter fthe Revised Code, entitled "Auc-
tions and Auctioneers." .c
81. Every merchant, merchant tailor, jeweller
grocer, druggist, apothecary, produce dealer,
commission merchant, factor, produce broker,
and every other trader, who as principal or as
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 one per cent on the
total amount of his purchases, whether maze in
or out of the State, for cash or on credit.
Articles, the growth or manufacture of this
State if bought in the State, and other articles,
the growth or manufacture of adjoining States, If
brought into this State for sale, nv the grower or
"a Va
per cent
90 Every nonresident merchant; drummer or
agent, who shall come into this State, and sell
any goods, wares or merchandise by sample or
otherwise, whether delivered or to be delivered,
shall pay tax of one half 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
dred dollars for the payment of the tax hereby
imposed, at the time and under the same rules
and regulations as are prescribed for the payment
of merchants tax; and any person violating the
provisions of this paragraph, shall be liable to
penalty of five hundred dollars, to be collectedby
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-haf per cent. on 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.
%. Every non resident horse or mule drover,
or person who receives horses or mules to sell
for a nonresident, one per cent. on the amount
.of each SALE due as soon as the sale is effected;
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, which
shall be collected by the sheriff, by distress or
otherwise, onehalf to his own use, and one-half
to the use of the State Every horse or mule
droyer shall be considered q nonresident, unless
the sheriff has satisfactory evidence that he is
resident of the State; and the sheriff shall have
power and authority to icxanihe on oath, at any
time, any horse or mule dr6xer, or person who
receives horses or mules to sell for another to
! whether he has made any sale or exchange, and
as to whether he is nonresident, or agent of a
4 nonresident, and on his failure to answer, he
shall be subject to the same penalty as for failure
or neglect to pay such tax
26. Every stud-horse or jackass let to mares for
price, belonging to nresidert of the State,
ten dollars, unless the highest price demanded
for the season for one mare exceed that sum, in
! which case the amount thus demanded shall be
| paid for the license. Repayment to one sheriff
and the license under his hand shall protect the