Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1867-03-01

any artlcle Tor IL months from July LIST, 1856, sha
not pay any further tax under this Act, prior t
July LIST, 1867. Retailers of spirituous liquors
who have paid tax according to law, may retail 70
twelve months from the time of issuing their il
censes without further payment, There shall b.
no license required OF horse and mule drovers
and itnerant sellers of live stock books and othe
articles, as mentioned in proyiso 3, section IS o
this Schedule.
! SEC. l Travelling Theatrical Companies for eacl
County, shall pay ten dollars for each exhibition
when Theatrical exhibitions are by the season o
not less than three months, the tax shall be one
hundred dollars.
| Sec. 2. On Concerts and Musical Entertain
ments for profit, shall be paid for each county five
dollars On each Lecture for reward, five dollars
SEC. 3. On Menageries, Museums, Wax Works
or Curiosties Of any kind, natural artificial lex
cept paintings anu statuaryl on each days anG
nights exhibiting, shall be paid ten dollars.
SEC 4. On every exhibition Of a circus, for ea:i
day part Of day, twenty dollars for each coun-
lars ~ '''0" '''0''9 AVG 00-
SEC. 5. On itinerant companies or persons who
exhibit tor amusement Of the public, otherwise
than IS mentioned III the four preceding sections
Tor each county five dollars. Exhibitions Of the
character mentioned in the preceding sections, il
Counties whose seats contain less than one thou
sand inhabitants, shall be taxed only onc-llf tho
amount above des grated. Exhibitions given
without charge for admission, and also those e.
aiusivey for charitable objects, shall be exempt
SEC 6. On each public exhibition Of Spirit rap
pings, other device by whatever name called,
which processes to reveal communication from the
Spirits OF the IIvl"g or dead for prOIt or other
WISE one hundred dollars.
SEC. T. On all gift enterprises, any person OF
establishment Offering any arii lie for sale and pro-
posing to present purchasers with any gift OF
prize, all inducement to purchase Wi hin the
limits Of the State, ten dollars for each day, such
person or establishment continues i'll OpeFation.-
This tax SHAH not be construed to relieve such
persons establishments from any penalties III
Cured by violation Of law.
SEC 8. Every Insurance Company jncor. ;2"ated
by this State, taking new policies. So.
SEC. 9. Every : gency OF d bank Incorporated out
of the State, $50
SEC 10. The tax on pubIic billiard tables shall
be $5y each, on private billiard tables $40 each.
When said tables may be used for four months or
less, on@-hat the a. owe snail only be 2Na-
bic.
Sec II. TO keep ten pin alley ALL y of like
kind, OrbOWllHg saloon, OF baSateie table, or any
other table, stand OF place, fCr any other TaEl; or
play, with, or without name, unless sucI aley,
stand place, game, is kept for auiuseinent OF
exercise alone, and not prohibit.d by law, ther.,
shall be license tax OF s23 When the s&t"C
may be used for four months or less, une-hulf Of
the above rates shall! only be paid.
SEC. Il. Any person whose cccap&tiouis 10 keep
horses or vehicles 10 les to carry persons or
things for reward shall pay tx ~ ivs Goilcrs,
and III addition. fifty ceuIs fol- each all.
SEC ID. Every licensed retailer o. Sp!rltuOus
LIQUORS, wines 81 cordlalS 500 for one year. Every
retailer Of mait liquors only shall }&y SO The
taxes il this section. shall be il addition 10 the
tax imposed OF purchases OF liquors III Schedule 4.
SEC IL ANY Derss III using = J4tlery for spirit
uOus liquors, distilled for his Use or Tor sale
for others shall pay: il from grain, tw.u! live
cents per gallon NO person shall Gi9tI aiy spirit
uOus liquor from gram without 4 license from tie
County Court, or the specl Court ont + tcrm
time, who shall meet at the Court House, aud Re
port their proceedings III writing 10 the Clerk OF
the County Court. ii shall lie the duty II the
Clerk TO inform the Sheriff Of the persons to
whom licences have been granted, and any
person distiiling without such license shall pay
tax Of ten dollars for every day or palt
of day, he may so uulawfu |. distill-
no ia III
if need be, shall dstraiu and sell the still and fix
tnres we'll ;,5 any other property OF the party
Liable. 1t snail be the duty of the Sheriff col
lect the taxes, by this sec ION imposed, quarterly
the first days Of April, July, October and an
uary, and to ascertain the amount thereof, he may
enter on the premises where the still Is located
a d may examine the books of the GiSti!lrr 1t
tho di>iller should refuse to DISCLOSE ON OATH the
number Of gallons by him distilled he shall pay
a. taxes $500. which the Sheriff shall col ect by
distraint Of still and fixtures any other person.
al property the distiler, three-fOurths of which
snail be accounted for his taxes, and One-fOurth
he may retain to his own use.
Sec. 10 Every itinerant dentist, portrait or min
nature painter, daguerrean artist and other per
sons taking Gkenesses of the human face, ten
dollars for each count, i'll which he carries on his
business Provided. That such person as shall
furn h 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 re
ceipts of his profession for the previous year
shall be exempt from the tax imposed i'll this para
graph.
SEC. 16. Every nonresident horse or mule dro-
yer, or person who receives nUrse5 OF mules to sell
for NONRESIDENT, One-half OF one per cent On t
amount OF each sale or profit made by exchange OF
horses or mules, due soon the sale is effect
ed, and upon his neglect or failure to pay such
tax, in every county IN which he sells he shall FIR
felt and pay the sum of one hundred dollars,
which shall be collected by the Sheriff by distress
OF otherwise, One-ha to his own and One-haIf
to the use of the State Every horse or mule
drOver shall he considered nonresident. unless
he. evidence no 10
resident Of the State; ana the sheriff shall have
power ard authority to examine on OATH at any
time, any horse or mule drOver or person who re-
celves horses or mules to sell for another, as to
whether he has made any sale or exchange, and
as to whether he is nonresident, or agent of
-sidenr, and his failure to answer, he shall
be subject to the same penalty as for failure or
neglect to pay such tax
SEC. H. Every stud horse or jackass let to mares
for price, belonging to a non resident of the
State, ten dollars, unless the highest Price de-
manded for the season for one mare, exceed that
sum, in which case the amount thus demanded
shall be paid for the license. The payment TO
Sheriff and the license under his hand shall protect
the subject IN thus paragraph taxed III any county
of this State. Every stud horse or jackass shall
be considered as belone ing to a nonresident, I'M
less the Sheriff is furnished with satisfactory evil
1ence that the owner is a resident of the State.
SEC. 49, Every person that peddles goods wares
Or merchandise, either by land or water not tie
growth manufacture Of this State or any drugs,
medicines, whether such person trav-
irst have proved to the County Court or three ps-
ices out of the term time that he is Of good moral
character, aud shall have o. tanned from the Court
II Justices (whO may, it's discretion, make or re-
use an order to the Sheriff to grant him ped
Hers license to expire on the first of july next
9nsung. And the sheriff, on production of copy
IF such order, certified by the Gle r Oh such Court
shall grant such license for his county on tile re-
,eipt of twenty dollars tax: PrOCided, a. That
lot more than person shall peddle under one
license. co. That any person who temporary
carries on a business merchant in any pub
place, and then removes his goods shall be dee n2d
peddler (3.) That nothing i'll this section
shall prerunt any person from freely
selling live stock, vegetables, fruits, oysters,
ish, books, charts. maps, printed music, or the
articles of his own gTONt manufacture
~ That nothing herein contained shall
elease peddlers from paying the tax imposed in
his Act, on persons who al in the same species
If merchandise, which tax shall be collected or
,ured in the eame manner as in the case Of other
merchants and traders.
SEC. 10. Every itinerant who deals in or puts up
lightning rods, five dollars fer each county in
which he carries on his business.
SEC. 20. Every itineTant who sells epirituous Ii
IuOrs, wines or cOrdials, not the product Of his
Dwn farm, in quantities equal to one quart and
ess tn an one barrel, shall pay twenty-five dollars
or every county, and b.. under tie tme rules and
restrictions prddlers, except that order from
Court or Justices shall not be required for Ii
ense.
e n