The Hillsborough recorder. [volume] (Hillsborough, N.C.) 1820-1879, 1867-05-08

Assembly with a knowledge Of this con-
stroction has not changed the words Of the
law. Hence | give the following opinions
with confdence: II iah ta h5iGoIl i3ftI
lst. That a'steam saw miller is mot tax-
ed under Sec. 5, Class 8, Seized. A. on his
purchases of logs. although alter saving
them into lumber he sells the lumber. g
End. A newspaper editor does not pay
on his purchases Of paper, &c. lEae ~ q
Srd. A shOe Manufacturer dues Lot pay
on purchases ofleather. e f1l5i Il
4th Nor sculptor oftombsiones Oh his
purchases OF marble.
9th. Nor a manufacturer Of yarns or
cloth on his purchases of cotton. hei1 S
sth. Nor planter on his purchase Of
guano, afterwards converted into cotton or
wheat, &c. &c. tt
In thes. cases the articles sold is totally
dItferen; from sthe raw material bought.
The business conducted is that Of manutac-
turing O producing. not Of" trading"
But f the business is TO trade'-to
buy articles aud resell them substantially
IN the same form, the person conducting II
must pay on his purchases, although he
may, as subsidiary TO his main business, to
some extent carry on manuiacturing.
Jewellers and Druggists may be mention.
ed as examples under this head, specially
named IN Sec. 5.
Merchants and other traders, who list
their purchases under Section 5, page 9,
do not LIST their capital for al raLo' en-
taxation under Section 10, p. =, but they
are bound Tor tax on their . nett INCOME
If over $500.
Bakers, Saw Millers, and other manufac
tursrs. VINO do not pay on their purchases
OF raw material. must list their capital un-
der Sec. 10. u. 6, aud are likewise bound
fhr he income tax. il the nett amount ex-
ceeds $500.
Commission merchants in this State Ire
quen,ly buy aud sell goods as other mer-
chants. In such cases they will pay as
merchants under Sec. 5. Where they sell
the goods Of Others a. cunsignees only. they
must paw on their sales. II Commission
merchant buys for regular merchant as
agent, the regular merchant must pay the
tax on purchases. So il produce broker
ne.otiates sale frr Commission mer.
chant. the latter must pay the tax on The
sale. But the broker is liable II he sells
Tor the owner Of the goois.
PLAYING CARDS.
On each purchase ol playing cards the
iax accrues. 10 matter how often the same
may be suld.
PISTOLS. &c.
The tax on pistols, &c., is not affected by
the order OF Gen. Sickles. prohibiting the
wearing Of deadly weapons. Tie tax j. on
the weapon, used Or worn about the person,
At any time during the year. !. e: from
April lst, 1866, 10 April lst, 1867. As il
is indictable To fail 10 list after having worn
the weapons. it is the duty Of the grand ju
res TO inquire into the Iact Of listing BY
eraminatlun VI The returns. and 70 present
any offender agains, The law.
II Ia person uses or wears about his persnn
weapons not his own, he is notwithstanding
liable 10 the iax.
Employers are not bo1ni to list the pis-
tolls. &C.. ot their employees, unless such
employees a.e their minor children oF
wards.
EXEMPTIONS.
A house and lot. leased by the owner, as
an investment, to be used lor a boarding
school. is not exempt from taxation.
PIanns exclusively used for instruction
in school are exempt.
The income oi school teacher, IL ex-
ceeding $500, is not exempt.
-..-s-...s----es.
Ten bays. aged from eight 70 sixteen,
were sentenced to thirty days impi ison.
ment, on Tuesday. st Jamaica. Long Island,
for having stoned an organ.grinder while
peacefully following his vocation. 0n We'd
nesday the organ grinder died IN Bsoklyn
q his injuries. ..ssaa