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

sum Of 500 in each and every county in which
he shall act as broker, which tax shall be Coz
lected by the sheriff of the county, and be &C.
counted for as other taxes.
io. 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 such brokers' business is to be
transacted, and take license for the same,
which shall authorize him to act as broker fol-
one year; and any person who shall act without
such license shall forfeit the sum of fifteen hun.
dred dollars, to be recovered by the sheriff OF
the county where such tax may be due, ono
third of which shall go to the sheriff, and
the remainder shall be accounted for as other
taxes, and such persons so offending shall be
guilty of misdemeanor
II. Every money, or exchange, bond or note
broker and other persons mentioned ir sections
8, 9 and 10, shall pay, in addition to the tax
therein named, per cent on the profits of their
! business.
H. Every express company, four per cent on
gross receipts.
13. Every public billiard table, $3.50; every
private billiard table, S25, and every bagatelle
table, $40.
Il. Every public bowling ally, whether call
ed nine pin or ten pin alley, or by any other
name, $50; every private bowling alley, $40
Is. Any person whose occupation or business
| IS to keep horses vehicles for hire or to let,
shall pay tax of S25.
16 Every licensed retailer of spirituous Ii.
quors, wines or cordials, or retailers of malt H.
quors, $50 for ,one year. In addition to this,
such retailer shall list the amount of liquors,
wines and cordias as required in schedule A, of
this act, and pay the tax there imposed
II. Every itinerant dentist, portrait or min
iature painter, daguerrean artist, and other per-
81; fklo L..
for each county in which he carries on his busi-
ness: Provided, That such person as shall fur
nish satisfactory evidence to the sheriff of the
county in which he proposes to practice that
he is resident Of the State, and has listed the
receipts of his profession for the previous year,
shall be exempt from the tax imposed in this
paragraph.
Is. 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 fail
ing to list and pay the tax mentioned in this
section, shall, in addition, forfeit and pay $780,
to be recovered by the sheriff, by distress or
otherwise, $3.50 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 sells
riding vehicles manufactured out of this State,
two per cent on bis sales.
20. Every auctioneer, on all goods, wares or
merchandise, whether the growth or manufac-
ture of this country or imported from foreign
countries, placed 10 his hands by merchant,
resident in this State, whether owner or not
by commission merchant, one per cent on the
gross amount of sales; and if by tinerant traders,
or such as 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
tenth chapter of the Revised Code, entitled
"Auctions and Auctioneers"
2l. Every merchant, merchant tailor, jewel
ler, grocer, druggist, apothecary, produce deal
er, commission merchant, factor, produce bro
ker: and every other trader, who, as principal or
agent for another, carries on the business of
buying 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 made in
or out of the State for cash or 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 by the grower
or manufacturer, shall pay tax Of one-tenth of
one per cent.
22 Every nonresident merchant, drummer
or agent, who shall come into this State aud 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. on
the gross amount of such sale, made 10 any one
year, and shall, before making such sale, obtain
written 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 give bond with security, in the sum
of five hundred 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 collected by the sheriff, four hundred dollars
of which shall be accounted Cor, and paid as
other State taxes, and he shall be further liable
to indictment as for misdemeanor.
%. Every dealer in ready made clothing, (tor
males,j one and one-half per cent on total
amount of purchases.
"a. Every person who, for himself or as agent
for another, sells patent medicines or nostrums,
| ten per cent. on amount OF his sales
| 25. Every nonresident horse or mule drover,
or person who receives horses or mules to sell
| for nonresident, one per cent. on the amount
of each sale, due as soon as the sale is effected;
and upon his neglect or failure 20 pay such tax,
in every county in. which be sells, he shall for
| felt and paw the sum of one hundred dollars,
which shall be collected by the sheriff BY dis
tress or otherwise, half to his own use and
one half to the use of the State. Every horse
or mule drover shall be considered a non resi-
dent, unless the sheriff has satisfactory evidence
that he is a resident of the State; and the
sheriff shall have power and authority to exam
ine, on oath, at any time, every horse or mule
droyer or person who receives horses or mules