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

| CLASS 3.
i SECTION 1. The subjects and persons mention
ed in this class shall be taxed as is specially men
| toned on the net income and profits derived by
each person, joint s Ock company and corporation
| from any occupation, employment or business IN
which they may have been EN-; engagea+ ana IRON
| and the net in ONE and profit from any source
| whatever (excopt salaries and fees during the
year preceding the LIST day OF April IN each year,
| as follows If said income amounts to $500, and
less than three thousand dollars, one-half of one
| per cent; if amounting to three thousand dollars
and upwards, one per cent: The tax imposed in
| this Act imposed, except where laid gross re-
ceipts and dividends and profits elsewhere taxed,
| and shall include interest securities of the
Uni ed States of this State, other State Gov
| ernment.
In estimating the net income, the only deduc-
ton by way of expenses shall be- first, taxes other
| than the income tax due this State.
| Second, Rent for Of buildings other pro-
| perty, or interest on cumbrances on property,
rived.
| Third Usual or ordinary repairs but not for
| new buildings permanent improvements
Fourth Cost value of the labor, Except that
of the taxpayer hlmself,) raw material food, and
all other necessary expenses incidental to the bus
mess from which the income is derived.
The tax payer shall return to the i5t-taker, the
gross amount Ofhis income and the gross amount
OF expenses to be deducted therefrom.
SEC. z. Every person who brings into the State,
or buys from resident, his agent or cOnsig-
nee, by sample otherwise, SplrltuOuS or VluOuS
liquors, ale, porter lager beer, or other malt Ii
quors, for he purpose of SALE ten per cent. on the
amount of his purchases during the year prece-
| ding tho lat April Of each year. Such tax not
| to be less than fifty cents per gallon.
SEC. 8 Every person, who buys to sell again.
spirituous, vinOug or malt liquors, from the ma
ker in this State, his agent, factor or cOnsgDee,
five per cent. on the amount Of his purchases dur
ing said year, not to be less than ten cents per
gallon PrOUided That whenever the purchaser
of liquors mentioned in this or the preceding sec
fIpT tn no inc at nl
or this State 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 prece-
ding 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,
certificate of Sheriff list-taker, that the said
liquors have been duly listed in this State.
SEC. +. The tax on tGbIc Ferries, Toll Gates,
Toll Bridges, shall be on the net receipts, If cx
cecdng $500, ten per cent, on Gates across high
ways ten dollars.
SEC. ) Every merchant, jeweller, grocer, drug
gist produce dealer, and every other trader who.
as principal agent, carries the business Of
buying selling goods wares OF merchandise of
whatever name or description, Ouc-tenth Of one
per cent on the total amount Of his purchases, in
o. out Of the State, for cash or on credit.
Commission merchants, factors, produce bro
kerS, and other persons selling for others as fac
tors or agents. shall pay tax of One-tifth Of one
per cent. on the gross amount Of the, sales dur
ing the year.
The tax Oh purchases or sales as the case may
be, of articles the growth 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
grown or manufacturer, shall be only onetwen-
tieth of one per cent.
Purchases taxed at a different rate from that
imposed in thus section, shall not be listed under
this section. Merchants and other traders shall
list separately their purchases of liquors, ready
made clothing and other articles taxed at higher
rate.
SEC. 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.
SEC. Z. On the gross receipts OF hotels, restau-
rants, and eating houses, If exceeding $500, the
tax shall be one-fourth of one per cent.
SEC. 8. On the gross receipts Of gas companies,
One-half Of one per cent.
broker, private banker or agent of foreign bro
ker or banker, in addition thu I'D calOrenl tax on
their capital invested, and the tax their nett
come shall pay, if empOring capital of twenty
thousand dollars, or more. n license tax OF one
hundred dollars if a capital of less than twenty
thousand dollars and not less than ten thousand
dollars, fifty dollars, and if capital of ten thou
sand dollars or less, tax of twenty-five dollars,
and also ten dollars additional for each county in
which they have an agency.
SEC. 10. Every person who purchases in out
of the State for sale, brings into the State for
sale, playing cards, shall pay tax of twenty-five
cents for each separate deck or pack so bought or
brought into the Stae For failure to list and pay
this tax, the Sheriff shall collect by distress
otherwise, 500, one mOlty OF which shall be &C
counted for as taxes, the other m0ity to be re-
tanned by the Sheriff.
SEC. II. On each stud-horse and iackass let to
mares for price, there shall be a tax equal in
amount to One-half the price charged for the
son.
SEC. u. Every person who, for himself or as
agent of another, sells riding vehicles manufac-
tured out of the State, shall pay per cent. on
his sales.
SEC. 10. Every auctioneer, on all goods, wares
or merchandise, sold by himself, whether the
growth manufacture of this State or not. shall
pay one-haf Of per cent. on the gross amount of
sales, and if ty itinerant traders, such are
not residents of the State, two per cent. on the
gross amount of sales, subject to all the regula-
tons and exemptions set forth in the tenth chap
ter of the Revised Code, 3ntitled Auctions and
AuctiOneers.'
SEC. Il. Every dirk, bowie knife, pistol sword
cane, dirk cane and rifle cane, Except arms used
for mastering and police duty,) used worn
about the person Of any one, at any time during
the year. one dollar: PyOrided, That anv person
WHO shall wear said weapons and fail to list the
same and pay the tax, sha / be guilty of INSIDE
meanor, and shail forfeit the weapon worn, the
to be sold by the sheriff and the proceeds of
said sale to be appropriated to the county fund.
Parents and guardians shall list any Of said |
arms worn or used as aforesaid by their minor
child Ell wards.
SEC. Is. Persons commonly called dead heads"
travelling on Railroads or Canals, paying nothing
or less than two cents per miie shall be taxed
cent for each mile travelled during the year pre-
ceding the LIST day OF April; but public officers;
officers of Railroad and Canal Com DAnies, and |
Ministers of the Gospel shall not be held to list |
the number of miles Travelled on official duty.
estate, whether legal or equitable sit
late within the State, which shall de-
scend or be devised or be bequeathed to any
collateral relation person, other than lineal |
descendant or ancestor OF the husband or wife of
The deceased husband or wife Of such ances-
tor OF descendant or to which such collateral re-
alton may become entitled, under the law, for the
distribution Of lnteState estates, and which real |
md personal estate may not be required in pay
nent of debts and other liabilities, the following
per centum tax upon the value thereof shall be |
paid:
CLASS l.
If such collateral relation be a brother or sstsr
Of the father mother of the deceased, or issue
Of such brother or sister, a tax Of one per cent.
CLASS g.
If such collateral relation be more remote re-
alton, or the devisee or legatee be a stranger, a
AK of One-and-One-haif per cent.
The real esta. liable to taxation shall be listed
oy the devisee or heir in separate column, desig
hating its proper per cent. tax.
The personal estate or real estate reduced to
assets shall be liable to the tax in the hands of
the executor administrator, and shall be paid
by him, before his administration account is au-
dted or the estate is settled, to the Sheriff of the
county If the real estate decended devised
snail not be the entire inheritance, the heir de-
Vlsee shall pay pro rata part of the tax, CORES
pond1ng with the relative value of the estate or