The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1867-03-19

2 Gold and silver ware and plated ware, i
exceeding in value S25
8. Jewelry worn by males, including watch
chains, seals and keys, ii collectively exceeding
S25 in value.
4. Pleasure carriages and other vehicles, fo
the conveyance of persons, and also pleasure
horses if exceeding $50 in value.
5. Harps pianos, vions and other musica
instruments in use, if exceeding in value $50.
6. The amount of salaries and fees, if exceed
ing $500, Ministers of the Gospel exempted.
The subjects and persons mentioned in Sd
class shall be taxed as is specially mentioned:
l. On the nett income ard profits, if amount
ing to $500, and less than three thousand dol
lars, one half of one per cent; if amounting to
three thousand dollars and upwards, one per
cent. The tax imposed in this section shall be
in addition to other taxes in this act imposed,
except where laid on gross receipts and divi-
dends and profits elsewhere taxed.
2. Every person who brings into the State,
or buys from resident, his agent or con-
signee, by sample or otherwise sprituous or
vnous liquors, ale, porter, lager beer, or other
malt liquors, for the purpose of sale, ten per
cent. on the amount of his purchases during the
year preceding the 1st of April of each year;
such tax not to be less than thirty cents per
gallon.
5. Every person who buys to sell again,
spirituous, vinous or malt liquors, from the
maker in this State, his agent, factor or con-
signee, five per cent on the amount of his pur-
cbases during said year, not to be less than ten
cents per gallon: Provided, That whenever the
purchaser of liquors mentioned in this or the
preceding section agrees to pay the tax due the
United States or this State on such liquors, said
tax shall be held part of the purchases.
Any person in possession of any of the liquors
named in this, or the preceding section, shall be
deemed liable to pay the highest of said taxes,
unless he proves by the oath of himself and also
Of credible witness, or certificate of Sheriff
or list takcr, that the said liquors have been
duly listed in this State.
4. The tax on Public Ferries, Toll Gates,
Toll Bridges, shall be On the nett receipts, if
exceeding $500, ten per cent; on Gates across
ten dollars.
5. Every merchant, jeweler, grocer, druggist,
produce dealer, and every other trader, who, as
principal or agent, carries on the business of
buying or selling goods, wares or merchandise
Of whatever name or description, one-tenth Of
one per cent on tho total amount OF his pur
chascs, in or out of the State, for cash or on
credit
brokers, and other persons selling for others as
one per cent on the gross amount Of their sales
during the year.
The tax on purchases or sales, as the case may
be, of articles, the growth or manufacture of this
State, if bought in the State, and articles, the
growth or manufacture Of adjoining States, if
brought into this State for sale by the grower
or manufacturer, shall be only one-twenticth Of
one per cent.
Purchases taxed at different rate from that
imposed in this section, shall not be listed under
this section. Merchants and other traders shall
list separately their purchases of liquors, ready
made clothing aud other articles taxed at q
higher rate.
6 Dealers in ready made clothing for males
shall pay one-half Of one per cent. on the total
amount of purchases during said year.
7. On the gross receipts of hotels, restaurants
and eating houses, if exceeding $500, the tax
shall be one fourth of one per cent.
s. Oa the gross receipts of gas companies,
onehalf of one per cent.
8. Every money or exchange, bond or note
broker, private banker or agent Of foreign
broker or banker, in addition to the od volorem
tax on their capital invested, and the tax on their
nett income, shall pay, if employing capital Of
twenty thousand dollars, or more, license tax
of one hundred dollars; if capital of less than
twenty thousand dollars aud not less than ten
thousand dollars, fifty dollars; and if capital of
ten thousand dollars or less, tax of twenty five
dollars, and also ten dollars additional for each
county in which they have an agency.
10. Playing cards 25 cents each pack
IL. On each stud horse and jackass tax equal
to one-half the price charged for the season.
II Riding vehicles manufactured out of the
State, pay one per cent.
IL. Every Auctioneer, on all goods, wares or
merchandise, sold by himself, whether the growth
or manufacture of this State or not, shall pay
one-half of one per cent, on the gross amount of
sales, and if by itinerant traders, or such as are
not residents of the State, two per cent on the
gross amount of sales
IA. Every dirk, bowie knife, pistol, sword
cane, dirk cane and rife cane, Except arms used
for mastering and police duty,) used or worn
about the person of any one, one dollar.
Parents or guardians shall list any oe said
arms worn or used as aforesaid by their minor
children or wards
Is. Persons commonly called "Dead heads"
travelling on Railroads or Canals, paying moth
ng or less than two cents per mile, shall be
taxed one cent for each mile so travelled during
he year preceding the lst day Of April; but
public officers, officers of Railroad and Canal
and Ministers of the Gospel, shall
not be held to list the number of miles travelled
on official duty.
16. Collateral tax, one per cent. ifrelation is
uncle &c, of deceased. If more remote than
uncle and aunt, or their issue, then one and
half per cent.
SCHEDULE 3.
The Sheriff shall collect the taxes set forth
in this schedule annually, unless otherwise d.
rected, and shall, unless provision is made to