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

the contrary, grant to the tax payer license to
carry on his business, use the articles taxed
until the lst day of July ensuing. But per.
sons having already paid tax under the Reve-
nue. Act, ratified March II, 1866, for license to
carry on any business, or use any article for
twelve months from July lst, 1866, shall not
pay any further tax under this Act, prior to
July 1st, 1867. Retailers of spiritnous liquors,
who have paid tax according to law, may retail
foz twelve months from the time of issuing
their license without further payment.
Sec. l. Travelling Theatrical Companies for
each County, shall pay ten dollars for each ex-
hibitiou. When Theatrical exhibitions are by
the season of not less than three months, the
tax shall be one hundred dollars.
Sec. 2. On Concerts and Musical Entertain
ments for profit, shall be paid for each county,
FIVE dollars. On each Lecture for reward, FIVE
dollars
| Sec. 3. On Mcnageries, Museums, Wax
Works or curiosities of any kind, natural or ar
tifcial Except paintings and statuary,) on each
days and nights exhibiting, shall be paid ten
dollars
| Sec. 4. On every exhibition of circus, for
each day or part of day, twenty dollars for
each county, and for each side show to circus,
| FIVE dollars.
| Sec. 5. On itinerant companies or persons
wise than is mentioned in the four preceding
sections, for each county Ave dollars. Exhbi-
tions of the character mentioned in the preced-
ing sections, in counties whose seats contain less
one thousand inhabitants, shall be taxed only
one half the amount above designated. Exhi-
bitions given without charge for admission, aud
also those exclusively for charitable objects,
shall be exempt.
Sec. g. On each public exhibition of Spirit
rappings, or other device, by whatever name
called, which processes to reveal communications
from the spirits of the living or dead, for profit
or otherwise one hundred dollars.
Sec. 7. On all gift enterprises, or any person
or establishment offering any article for sale,
and proposing to present purchasers with any
gift or prize, as an inducement to purchase,
within the limits of the State, ten dollars for
each day such person or establishment continues
in operation. This tax shall not be construed
to relieve such persons or establishments from
any penalties incurred by violation of law.
Sec. 8. Every Insurance Company, incorpo-
rated by this State taking new policies, $50.
Sec. 8. Every Agency of Bank incorpora-
ted out of the State, $3.50.
Sec 10 The tax on public billiard tables
shall be $50 each, on private billiard tables sic
each.
When said tables may be used for four months
or less, onehaf of the above rates shall only be
payable.
Sec. H. To keep ten pin alley, or alley of
like kind, or bowling saloon, or bagatelle table,
or any other table, stand or place, for any other
game or pay, with or without name, unless
such alley, stand, place, or game, is kept for
amusement or exercise alone, and not prohibit
ed by law, there shall be license tax of S25.
When tho same may be used for four months,
or less, one half Of the above rates shall only be
paid.
Sec. II. Any person whose occupation is to
keep horses vehicles TO let or to carry persons
| or things for reward, shall pay tax of Eve dol
lars, and in addition, fifty cents for each stall.
Sec. 13. Every licensed retailer of spirituous
liquors, wines or cordials, fifty dollars for one
year. Every retailer of malt liquors only shall
pay twenty dollars. The taxes in this section
shall be in addition to the tax imposed on pur-
chases of liquors in Schedule A.
Sec. IA. Any person using distillery for
spirituous liquors, distilled for his own use Or
for sale, or for others, shall pay, if from grain,
twenty-five cents per gallon.
License from county Court or, out Of Term
time, the special Court, required.
Sec. Is. Every itinerant dentist &c, ten dol
lars for each county in which he carries on his
business.
Sec. 16 Non resident horse drovers one per
cent on sales.
Sec. II. Stud horses, &c of non residents $40.
See. Is. Peddlers $40. Order from 3 JUS
ticcs out of term time, sufficient. Not necessary
to provo applicant is a citizen of u. s.
Sec. 10. Lightning rod men S5 each county.
Sec. 20. Every itinerant who sells spirituous
liquors, wines cordials not the product of bis
own farm, in quantities equal to one quart and
less than one barrel, shall pay twenty five dollars
for every county.
Sec Il. Gypsies $50.
Persons selling by sample same tax as regular
dealers.
SCHEDULE G.
The taxes embraced in schedule G. shall be
listed and paid as is specially therein directed.
Express Companies shall pay four per cent
on gross receipts.
Telegraph Companies shall pay two per cent
on gross receipts.
Foreign Insurance Companies shall pay two
per cent. on gross receipts.
Banks shall pay three per cent on dividends.
Seals of the State shall pay 81; Treasurer's
Department so cents; Supreme Court 30 cents;
Notary Public, &c, 25 cents; Superior and
County Court seals exempt, also those on COM
mission of Justices of the Peace, DC.
On each marriage license, mortgage deed,
marriage contract, and deed in trust to secure
creditors, there shall be tax of one dollar On
every other deed conveying or contracting TO
convey title to real estate, and on all other in
struments admitted to registration, where the
consideration exceeds $4,000 and is less than
$4,000, 80 cents, and 25 cents in addition for
every additional 81 900
Certain Corporation Charters, granted by the
General Assembly, shall pay twenty-five dollars.