The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1867-01-24
RALEIGH, N. c., THURSDAY,

and others as aforesaid. And there shall be paid
monthly on all sales by commercial brokers of
| any goods, wares, merchandise, tax of one
twentieth of one per centum upon the anout of
such sales and or before the tenth day of each
month, every commercial broker shall make list
or return to the assistant assessor of the district
of the gross amount OF such sales as aforesaid for
| the preceding month, in form and manner as may
| be prescribed by the commissioner of internal
revenue: Provided, That in estimating sales of
goods, wares, and merchandise for the purposes
of this section, any sales mai" by or through
another broker upon which has been paid
shall not be estimated and included as sold by
| the broker fer whom the sale Wis made
| That section one hundred be amended by strik-
| ing out all after the enactng clause, including
schedule A, and inserting in lieu thereof the fol-
lowing: That there shall be levied, annually, on
| every carriage, gold watch, and billiard table.
and on all gold or silver plate, the tax or sums of
money set down in figures against the same re-
spectively, or otherwise specified and set forth in
| schedule A, hereto annexed, to be paid by the
person or persons owning, Possessing, or keeping
the same on the first day in May, in each year, and
the same shall be and remain a lien thereon until
paid.
| SCHEDULE A.
Carriage, pheton, carryall, rockaway or
! other like carriage, and any coach, hackney
| COACH omnibus, or four wheeled carriage,
| the body of which rests upon springs of any
description, which may be kept for use, for
| hire, or for passengers, and which shall not
| be used exclusively in husbandry or for
| the transportation of merchandise, valued
| at exceeding three hundred dollarsand not
above five hundred dollars each, including
| harness used Herewith, six collars. Sc 90
] Carriages oflike description, valued above
| five hundred dollars, each, ten dollars. 10 90
On Gold Watches, composed wholly Orin
| part of gold or gilt, kept for use, valued
at one hundred dollars or less, each, one
| dollar. 90
On gold watches, composed wholly or
| in part of gold or gilt, kept for use, valued
| at above one hundaed dollars, each, two
| dollars. 90
| Billiard Tables, kept for use, each, ten
4 dollars. 10 02
| Provided, That billiard tables kept for hire, and
| upon which a special tax has been imposed, shall
| not be required to pay the tax billiard tables
| kept for use, Aforesaid, anything herein con-
! tanned to the contrary Notwithstanding.
On plate, of gold, kept for use, per ounce
| troy, fifty cents. so
| On plate of silver, kept for use, per
| ounce troy, five cents. 05
| Provided, That silver spoons or plate of silver
| used by one family to an amount not exceeding
| forty ouncea troy belonging to any one person,
| plate belonging to religious societies, and souve
| niros and kccpsakcs actually given and received
as such and not kept for use; also, all premiums
| awarded as a token of merit by any agricultural
| society, corporation, or association OF persons,
for any purpose whatever, shall be exempt from
| tax.
! That sections one hundred and one and one
hundred and two be, and the same arc hereby, re-
| repealed.
| That section one hundred and three be amen
ded by striking aut all after the enacting clause,
and inserting i'll lien thereof the following: That
| every person, firm, Company, corporation
| owning or possessing or having the care man
agcment of any railroad, canal, steamboat, ship,
barge, canal-boat, or other vessel, or any stage
coach or other vehicle, except hacks carriages
not running on continuous routes, engaged or
| employed in the business of transporting passen-
gers for hire or in transporting the mails of The
United States upon contracts made prior to Au-
| gust first, eighteen hundred and siXty-siX, shall
! be subject to and pay tax of two and one half
per cent OF the gross receipts from passengers
and mails of such railroad, canal, steamboat ship,
barge, canal boat, or other vessel, such stage
! coach or other vehicle: Provided, That the tax
| hereby imposed shall not be assessed upon re-
| ccipts for the transportation Of persons or mails
| between the United States and any foreign port;
| but such tax shall be assessed upon the tralspor
! tation of persons from port within the United
States through foreign territory to port within
! the United States, and shall be assessed upon and
| collected from PERSONS firms, companies, or cor
porations within the United States, receiving hire
or pay for such transportation ofpersons or mails;
and so much of section one hundred and nine
| requires returns to be made of receipts hereby
empted from tax when derived from transporting
| property for hire is hereby repeated Provided
also, That any person or persons, hrlS, compa-
| nes, or corporations owning, possessing, or hav-
| ing the care or management of any toll-rOad,
ferry, bridge, authorized by law to receive toll
| for the transit of passengers, beasts, carriages,
| teams, and freight OF any description, over such
toll-road, ferry or bridge, shall be subject to and
pay tax of three per cent of the gross amonnt of
| all their receipts of every description; but when
the gross receipts of any such bridge toll-road,
! for and during any term of twelve consecutive
! calendar months, shall not exceed the amount
| necessarily expended during said term to keep
such bridge or road in repair, no tax shall be as
| sessed upon such receipts during the month next
| following amy snch term: Proviped further, That
| all such persons, companies, and corporations
| shall, until the thirtieth day of April eighteen
! hundred and sixty-scven, have the right to add
the tax imposed hereby to their rates of fare when
ever their liability thereto may commence, any
limitations which may exist by law or by agree
ment with any person or company which may
have paid or be liable to pay such fare to the con
| trary notwithstanding. And whenever the addi-
tion to any fare shall amount only to the fraction
of one cent, any person, company, liable to the
| tax of two and a half per centnm, may add to
such fare one cent in lieu of such fraction; and
such person or company shall keep for sale, at
convenient points, tickets in packages OF twenty
and multiples of twenty, to the price of which
| only an amount equal to the revenue tax shall be
added: And provided further, That no tax under
the foregoing provisions of this section shall be
| assessed upon any person, firm, company, or cor
| poration whose gross receipts do not exceed one
Thousand dollars per annum: And provided fur
ther, That all boats barges, and flats not used for
crrrying passengers, nor propelled by steam or
sails, which are fioated or towed by tug-boats or
horses, and used exclusively for carrying coal,
oil, minerals, or agricultural products to market,
shall be required hereafter in lieu of enrolement
fees or tonnage tax, to pay an annual special tax,
for each and every such boat OF capacity eXcee-
ding twenty-five tons, and not exceeding one hum
dred tons five dollars; and when exceeding one
hundred tons, as aforesaid, shall be required to
pay ten dollars and said tax shall be assessed
and collected as other special taxes provided for
in this act.
That section one hundred and seven be amen
ded by striking out all after the enacting clause,
and inserting in lieu thereof the following: That
any person. firm, company, or corporation own
ing possessing or having the care or manage
ment of any telegraphic line by which telegaphic
dispatches or messages received or transmit |
ted shall be subject to and pay tax of three per
centum on the gross amount OF all recelpts OF
such person, firm, company, or corporation
That section one hundred and ten be amended
by striking out all after the enactng clause, ana
inserting in lieu thereof the following: That !
there shall be levied collected, and paid tax OF |
one twenty fourth of one per centum each month |
upon the average amount of the deposits OF mo-
ney, subject to payment by check or draft, or |
represented by certificates of deposit or other
wise, whether payable on demand or at some 1u-
ture day, with any person, bank, association, com,
pany, or corporation engaged in the business OF
banking; and tax of one tWenty-four OF one
per centum each month, as aforesaid, upon the
capital of any bank, association, company, or
corporation, and on the capital employed by any
person in the business of banking beyond the av-
Init bonds.