The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1867-01-08

d. 1885," ..-. .....
PUBLIC ACTS.
ANDREW JOHNSON, President. LA FAYETTE
s. FOSTER, President of the Senate. LA
FAYETTE S. FOSTER was elected President
of the Senate pro tenpore on the seventh
day of March, and so acted until the end
of the Session. SCHUYLER CoLFAx, Speaker
of the House of Representatives.
CHAP. CLXXXIV.-CoNTINuED
An Act to reduce Internal Taxation and to
amend an Act entitled Gan Act to provide In
ternal Revenue to support the Government, to
nav Interest on the Public Debt, and for other
Purposes" approved June thirtieth, eighteen
hundred and sixty-four, and Acts amendatory
thereof.
r One. Banks chartered or organized under a
general law, with the capital not exceeding fifty
thousand dollars, and bankers using or employ
ing capital not exceeding fifty thousand dollars,
and bankers using or employing CAPITAL not eX,
ceeding the sum Of fifty thousand dollars, shall
pay one hundred dollars; when exceeding fifty
thousand dollars, for every additional Thousand
dollars in excess of fifty thousand dollars, two
dollars. Every incorporated or other banks and
every person, firm, or company having place OF
business where credits are opened by the deposit
or collection of money or currency subject TO De
paid or RENTED upon draft, check, or order, or
where money is advanced or loaned on STOCKS,
bonds, bullion, bills of exchange, or promissory
notes, or where stocks, bonds bullion, bllls OF
exchange or promissory notes are receive Tor as
count or for sale, shall be regarded as bank OF
as banker: Provided, That any savings bank
having no capital stock, and whose business is
confined to receiving deposits and 1oaning or in
vesting the same for the benefit of its depositors
and which does no other business OF banking,
shall not be subject to this tax.
Two. Wholesale dealers, whose annual sales
do not exceed fifty thousand dollars, shall pay
fifty dollars; and if their annual sales exceed fifty
additional thousand
dollars in excess of fifty thousand dollars, they
shall pay Que dollar; and the amount of all sales
be returned monthly to the resistant assessor, and
the tax sales in excess of fifty thousand dol
lars shall be assessed by the assessors, and paid
monthly as other monthly taxes are assessed and
paid. Every person shall be regarded as whole
sale dealer whose business it is, for himself or on
commission, to sell or offer to sell any goods,
wares, or merchandise of foreign or domestic pro-
duction, not including wines, spirits, or malt
liquors, whose annual sales exceed twenty-five
thousand dollars. And the payment of the spe-
cal tax as a wholesale dealer shall not exempt
any such person acting as commercial broker
from the payment OF the special tax imposed up
on commercial brokers Provided, That no per
son paying the special tax as wholesale dealer
in liquors shall be required to pay an additional
special tax on account ofthe sale of other goods,
wares merchandise on the same premises: And
provided further, That, in estimating the amount
of sales for lie purposes of this section any sales
made by or through another wholesale dealer on
commission shall not be again estimated and in
cluded as sold by the party for whom the sale
was made.
Three Retail dealers shall pay ten dollars.
Every person whose business or occupation it is
to sell or offer for sale any goods, wares, or mer
chandise of foreign or domestic production, not
including spirits, wines, ale, beer, or other malt
liquors, and whose annual sales exceed one thou
sand and do not exceed twenty-five thousand dol
lars, shall be regarded as retail dealer.
Four. Wholesale dealers in liquors whose an
nual gales do not exceed fifty thousand dollars
shall pay one hundred dollars, and if exceeding
fifty thousand dollars, for every additional one
thousand dollars in excess OF fifty thousand dol
lars, they shall pay one dollar, and such excess
shall be assessed and paid in the same manner as
required OF wholesale dealers. Every person who
shall sell or offer for sale any distilled spirits fer
mented liquors, or wines OF any hind in quanti-
ties of more than three gallons at one time to the
same purchaser or whose annual sales, Including
sales of other merchandise, shall exceed twenty
five thousand dollars, shall be regarded as whole
sale dealer in liquors.
Five. Retail dealers in liquors shall pay TWEEN
ty-five dollars. Every person who shall sell or
offer for sale foreign or domestic spirits, wines,
ale, beer, other malt liquors in quantities of
three gallons or less, and whose annual sales, in
Guiding all saies of other merchandise, do not eX
coed twenty-five thousand dollars, shall be regar
ded retail dealer in liquors.
Six. Lottery Ticket dealers shall pay one hun
dred dollars. Every person, association, firm, or
who shall make, sell, offer to sell
lottery tickets fractional parts thereof or any
token, certificate, or device representing or in
tending to represent lottery ticket or any frac
tional part thereof, or any policy of numbers in
any lottery, or shall manage any lottery, or pre-
pare schems of lotteries, or superintend the draw
ing of any lottery, shall be deemed lottery ticket
dealer: Provided, That the managers OF any lot
terry shall give bond in the sum of one thousand
dollars that the person paying such tax shall not
sell any tickets or supplementary ticket of such
lottery which has not been duly stamped accor-
ding to law, and that he will pay the tax imposed
by law upon the gross receipts of his sales.
Seven. Horse dealers shall pay ten dollars
Any person whose business it is to buy or sell
horses or mules shall be regarded horse dealer:
Provided, That one special tax having been paid,
no additional tax shall be imposed upon any horse
dealer for keeping livery stable, nor upon any
livery stable keeper for dealing in horses.
Eight Livery stable keepers shall ray ten dol
airs. Any person whose business it is to keep,
horses for hire, or to let, or to keep, feed, or
board horses for others, shall be regarded as a
livery stable keeper.
Nine. Brokers shall pay fifty dollars. Every
person, firm, or company, whose business it is to
negotiate purchases sales of stocks, bonds eX
hange, bullion, coined money, bank notes, pro- |
nissory notes, or other securities, for themselves
,r Others, shall be regarded as broker: Provi- |
led, That any person having paid the special tax |
IS banker shall not be required to pay the spe- |
ial tax a broker.
Ten. Pawnbrokers Using or employing a cap
tai of not exceeding fifty thousand dollars, shall
Jay fifty dollars; and when using or employing |
capital exceeding fifty thousand dollars, for ev
ny additional thousand dollars in excess of fifty
thousand dollars, shall pay two dollars. Every |
'erson whose business or occupation it is to take
n receive, by way Of pledge, pawn, or exchange !
ny goods, wares, or merchandise, or any kind of
PERSONAL property whatever, security for the
epayment OF money lent thereon, shall be deem
d pawnbroker
Eleven. LAnd-warrant brokers shall pay TWEEN |
y-fve dollars Any person shall be regarded as |
land-warrant broker who makes business OF
,uying and selling land warrants of furnishing
hem to settlers or other persons.
Twelve. Cattle brokers, whose annual sales do |
lot exceed ten thousand dollars, shall pay ten |
dollars; and If exceeding the sum of ten thou |
and dollars, one dollar for each additional thou
and dollars and such excess shall be assessed |
nd paid in the same manner as required OF whole
ale dealers. Any person whose business it is to
uy or sell or deal in cattle, hogs, or Sheep shall
Re considered as cattle broker.
Thirteen. Produce brokers, whose annual |
ales do not exceed the sum of ten thousand dol |
airs, shall pay ten dollars. Every person other |
han one having paid the special tax as CONNER |
ial broker or cattle broker, wholesale or re- |
all dealer, or pedler whose occupation it is to |
NY or sell agricultural or farm products, and |
whose annual sales do not exceed ten thousand |
dollars, shall be regarded produce broker.
Fourteen. Commercial brokers shall pay TWEEN |
v dollars. Any person or firm whose business it |
8, as broker, to negotiate sales purchases of |
foods, wares, or merchandise, to negotiate |
reights and other business for the owners of YES
els, or for the shippers, or consignors, or con-
lgneeS OF freight carried by vessels shall be
sarded commercial broker.
Fifteen. Custom-nouse brokers shall pay ten |
dollars. Every person whose occupation it is, as
he agent of others, to arrange entries and other
papers, or transact business at any
lofi 70 fhn