The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1867-01-05

show cause, if any he has, why the horses or
mules, wagon and contents, pack, bundle, or bas-
ket so seized shall not be forfeited; and IN case
no sufficient cause is shown the assessor may dl-
rect forfeiture, Issue order to the collector
or to any eeputy collector of the district Tor the
, sale of the property so forfeited; and the same
after payment of the expenses of the proceedings,
shall be paid to the collector Tor the use OF the
United States And all such special taxes shall
become due on the first day of May in each year.
or on commencing any trade, business, or pro-
fession upon which such tax is by law imposed.
In the former case the tax shall be reckoned Tor
one year, aed in the latter case, Proportlonateiy
for that part of the year from the first day OF the
month in which the liability to special tax COM
menced, to the first day of May following =,
That section seventy-five be amended by strlh-
ing out all after the enactng clause, ana
in lieu thereof the following: That upon the death
of any person having paid the special tax lot any
trade business or profession, it may and shali pe
lawfnl for the executors or administrators, or tne
wife or child, the legal representatives OF such
deceased person to occupy the house or premises,
and in like manner to exercise or carry on, lo ~,
the residue of the term for which the tax suai
have been paid, the same trade, business, or pro-
fession, as the deceased before exercised or car
red on, in or upon the same houses or premises,
without payment of any additional tax ana III
case of the removal of any person or persons from
the house or premises for which any trade, Dusl-
ness or profession was taxed, it snail be lawful
TO- the person or persons so removins to any ON
or place to carry the trade, business, or PROBES
sion specified in the tax receipt at the place to
which such person or persons may remove WIN
out payment of any additional tax PROVIDED,
That all cases OF death, change, or remoVai, as
aforesaid shall be registered with the assistant
assessor and with the collector, together with the
name or names OF the person or persons making
such change or removal, or successor to any per,
son deceased, under regulations to be prescribed
by the commissioner OF internal revenue.
That section seventy six be amended by strik-
ing out all alter the enactng clause, and inserting
in lieu thereof the following: That in every case
where more than one of the pursuits. employ
ments, or occupations, hereinafter described,
shall be pursued or carried on in the same place
by the same person at the same time, except as
hereinafter provided the tax shall be paid for each
according to the rates severally prescribed: Pro-
viGed, That in cities and towns having less pop
ulation than six thousand persons according to
the last preceding census, one special tax shall be
held to embrace the business OF land-warrant bro
kers, claim agents, and real estate agents, upon
payment of the highest rate of tax applicable to
either one of said pursuits.
That section seventy-seven be amended by stri-
king out all after the enacting clause, and lnser-
ting in lieu thereof the following: That no auc-
tioneer SHALL by virtue of having paid the special
tax auctioneer, sell any goods or other pro-
perty at private salc nor shall he employ any 9th
person to act as auctioneer in his BEHALF except
in his own store or warehouse or in his presence
and any auctioneer who shall sell goods or COM
moditIes otherwise than by auction, without hav-
ing paid the special tax imposed upon SUCH bust
ness, shall be subject and liable to the penalty
imposed upon persons dealing in or retailing,
trading or selling goods or commodities without
payment of the special tax for exercising or car
rying on such trade or business; and where goods
or commodities are the property of any person or
persons taxed to deal in retail, or trade in or
sell the same, it shall and may be lawful for any
person exercising carrying on the trade or
business OF an auctioneer to sell such goods or
for and on behalf of such person or
persons in said house or premises.
That section seventy-eight be amended by strik-
ing out all after the enacting clause, and inser
ting in lieu thereof the following: That any num-
Der OF persons, except lawyers, conveyancers,
claim agents. patent agents, physicians, surgeons,
dentists, cattle brokers, horse dealers, and ped
diers, doing business in copartnership at any one
place. shall be required to pay but one special tax
Tor such copartnership.
That section seventy-nine be amended by strik-
ing out all after the enacting clause and nse sorting
Il lieu thereof the following: That special tax
shall be- and hereby is, imposed as follows, that
IS to say
TO BE CONTINUED.