Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1867-04-12

dealer. The collector should 1ndOrSe upon
his. tax receipt the amount OF re-assessment
paid.
s. The liability to special tax depends in
many cases upon the question whether the
party makes q business of doing the acts
specified. Occasional acts do not render q
person liable to special tax, but it is not
necessary that the business should be his
sole business, or even his principal one, III
order that he NAV lie held liable. If a per-
son holds out TO the public by advertise
ment, by words, deed or writing, that he
is ready to transact any kind of business
subject to special tax, he must pay such tax,
although the business in question may not
be his chief or exclusive occupation: In
the following named occupations ana pro-
LESSONS even occasional acts do not appear
to be allowed by the terms of law without
liability Wholesale and retail dealers III
liquors, lottery tickets dealers, dlstlilers,
brewers, rectifiers, coal oil dlstlllers, 1nsu-
rance agents, peddlers, photographers, CIT
cuses. iugglers, bowling alleys, proprletors
of gift enterprises and lawyers.
! 8. Wholesale and retail dealers may DO
! business as confectioners and apothecarleS
at the same place without the additional
special tax.
10. Under the act of March 2, 1867, Il re-
! tail liquor dealer may sell liquors III guam
titles Of more than three gallons ut one
time to the same purchaser without beng
| thereby rendered liable IS Il wholesale IL
| Uuor dealer ,
/ II. Wholesale dealers i'll liquors may sell
LIQUORS at retail and both wholesale and &c
tail dealers in liquors may sell other lner-
chandise, and may sell liquors to be drunk
on the premises, without payment OF addl-
tloual special tax, but all sales must DC III
Guided in the basis of their special tax AZ
dealers.
10, If the sales OF Il retail dealer III Ii
auors exceed $50, 900, he should be reas-
scsscd us Il Wholesale dealer III liquors
The collector should enter the amount OF
reassessment paid him upon the tax receipt.
Is. Hotel keepers may feed the horses OF
their guests without paying tax as livery
stable keepers.
IA. If a produce brokers' sales exceed
$40, 900 annually, he should be treated us ii
commercial broker OF a dealer, as the case
may be. =,
Is. Peddlers may buy up produce to sell
again as pedlars without liability as produce
brokers. Produce brokers cannot peddle
produce from house to house without IN
curing liability rs peddlers.
1G. Original or unbroken packages or
pieces, as referred to in paragraph 81 OF
section ~, are held to be packages or PIE
ces sold Just as they come from the manu-
facture, wholesale dealer, or importer,
without being broken or divided.
It. Brewers and re<tifers may sell their
liquors at the brewery or place OF rectlhca-
ton in large or small quantities, either to
be drunk on the premises or not, without
payment or other special tax. brewers
and rectifiers may also deliver their liquors
upon orders previously received to their
regular customers about the country without
payment of special tax as peddlers.
Is. Farmers and others who frequently
| furnish food and other lodgings to travel
lers for pay should be taxed us hotel keep
! ers. Yet an occasional act of that KIND
should not be construed as rendering any
person liable to such tax.
10. Persons engaged in the business OF
preparing legal papers In support OF CLAIMS
against the general government. who do
not present the claims personally or by let
| ter before the departments, should be taxed
as conveyancers, unless paying SPECIAL tax
MS lawyers or special agents
| 20. Persons whose business it is to sell
patent rights should pay tax as patent right
dealers, even though they sell only patent
rights for their own Inventions. Assessors
will observe that patent right dealer IS
subject to q different special tax from that
of patent agent.
| 81. Trustees and guardians should not
be required to pay tax as real estate agents
for renting or selling property held IN
trust.
| %. Every person, other than one paying
special tax as lawyer or claim agent, VINO
makes it his business or any part OF has
business to draw deeds, bonds, mortgages,
wills, writs, or other legal papers, or to eN-
anime titles to real estate, who, by adver-
tisement or conversation, OF by accepting
| the business whenever it is offered, holds
| himself out to the public as ready to under
| take it, is a conveyancer, and should De re-
quired to pay tax 81. such.
| %. The act imposes no special tax upon
boarding keepers as such. Hotels
are open to all who choose to enter, with
out previous stipulation, expecting enter
tainment, unless the house is full while
boarding houses are open only to those
| who by previous arrangement have ac-
uuired right to entertainment at such rate
of payment as may be agreed upon.
Oh The special tax of hotel keeper IS
based upon the annual rent Or rental value
| of that portion of the premises which is
actually used for hotel purposes. Barber
saloons, billiard rooms, and liquor, se6ar
and newspaper stands are the usual con-
comitants of hotel, and in assessing the
special tax of hotel keeper, no deduction
should be made from the rent or rental
value of the entire premises ON account of
any portion thereof leased to the Keepers
of such stands rooms or saloons.
When a portion of the premises Is leased
for ordinary stores, such as hat and cap
drug or furnishing stores. a ratable proper
ton Of tho amount paid for the entire pre-
misses may be deducted. The sum thus de-
ductcd may be greater or may be loss than
the amount of rent paid by the actual oc-
cupants of such stores. -. ~. q
IS. If any person manufactures III excess
of 81, 600 at each of two or more places he
should pay special tax for each such place.
Is. Where iourneymen take clothing,
shoes, &C., to their houses and make them
up there, they should pay tax as manu-,
facturers, if their manufactures exceed
81, 900 annually. Under their tax receipts
they may employ others at the place named
therein. .r... 49,,
27. All applications for permits to hold
lotteries, NC, for charitable purposes, free
of tax, must be made through the collector
of the district, and should bear his recon-
mendation. - T." -.
Is. Selling at wholesale nnder the thirty
,&xt-r1 q