Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1869-04-02

on oath the estinsted amounts of his purchases,
from the time when the license is to begin to run
by him shall be computed upon that estimate
and the t1X shall be- One-fifth OF one Fer cent,
aud ehali be paid receiving the license, and
shall i'll no instance be less than ten dollars
Within ten days After the end OF January, April,
July and October, tie merchant or dealer shall
deliver to the sheriff a sworn statement of the
actual amount OF his purchases within the pre-
cedlng quarter. The sheriff shall have power to
require the merchant fmaking such statement to
submit lis books to examin alton by the sheriff,
and every merchant refusing on demand to cub
NIT his books to such examination, shall be liable
to penalty to the State of two hundred dollars,
to be prosecuted by the sheriff and recovered in
any court having Jurisdiction of the case. 1t
shall further be the duty of the sheriff prose-
cute every merchant refusing aforesaid. in the
Superior Court of the county, may be pre-
scrioed for special proceedings to the end of OBJ
tanning such examination and compelling pay
M Mt of the proper tax.
Sec. 16. On the gross receipts of hotels, board
ing houses, Except those used for educational
pueposes,) restaurants and eating houses, the
tax shall be one per cent. ... .--.
Sec; II. On the gross receipts of gas compa-
MES, two per cent.
Sec. IL. The tax on public ferries toll gates
and toll bridges, shall be on the gross receipts,
two per cent On gates across highways, five
dollars.
Sec. 10. Every money or exchange, bond o.
note broker private banker, or agent of q foreign
broker o. banker, in addition to the dd Udlorent
tax on their capital invested, or the tax their
net income, shall pay. if employing a capital OF
twenty thousand dollars or more, license tax o;
one huadred dollars if capital of less than
twenty thousand dollars and not less than ten
thousand dollars, fifty dollars and il capital of
ten thousand dollars or less, a tax of twenty-five
dollars and also ten dollars additional for each
county in which they have an agency.
Sec 20. Every person who purchases in the
State, or brings into the State for sale or use
playing carGs, shall pay a tax Of twenty-five cents
for each separate deck pack bought or
brought into the State.
Sec. Ri. On each stud-horse and jackass let to
N ares for price, there shall be tax equ&i Ill
amount to the price charged fpr the season, Tot
to be less than tive dollars. and if price is
charged by the season, there shall be a tax Of ten
dollars,
Sec. %. Every horse or mule droyer or person
who tugs or receives horses mules from
another for ale, shall pay o tax of one and one
half per cent on each sale Or profit made ia ex-
change Of horses or mules, due soon the
sale is effected or profit by the exchange is re-
ceived and upon failure to pay such tax IL every
county in which he sells or exchanges for profit,
be shall forfeit and pay one hundred dollars,
which shall be collected by the sheriff by distress
or otherwise, one-hall to his use, and the
other halt to the use Of the State.
rec o. On every person who, for himself or as
an agent Of another, sells riding vehicles, shall
pay two per cent. on his sales.
Sec. "a Every auctioAeer on all goods, wares
or merch 4n6ise sold by himself or agent,
whether the growth manufacture OF this State
or not, shall pay one per cent. on the gross
amount of his sales subject to all the regulations
aud exceptions set forth In the tenth chapter of
the Revised Code entitled "Auctions and Auc-
tioneers."
Sec Is. Every commission merchant shall pay
tax OF one, fourth of one per ceLt. on his sales
as commission merchant.
Sec. g. Every person whose occupation or
business is to keep horses or vehicles for Eire or
to le:, shall pay tax Of five dollars for every
to- be the
Provided. That this section shall not apply to
draymen
Sec. 81. Every licensed retailer of spiiituous
liquors, wines cordials, thrty-ive dollars for
one year. Every retailer of malt liquors only,
shall pay fifteen dolars The taxes In this Sec
ton stall be in addition to the tax imposed on
purchases of liquors 10 this schedule.
Sec. %. Every itinerant DENTIST medical prGc-
| titioner. portrait or miniature painter, daguer-
rean artist and other person taking lihenesses of
the human face ten dollars for each county in
which he carries on his business ProUided, That
such person shall furnish satisfactory evidence
to the sheriff OF the county in which he proposes
to practice, that he is resident Of the State and
has listed the receipts of his profession for the
previous year, shall be exempt from the lax i'm
| posed in this paragraph.
| Sec. %. Every person that peddles goods, wares
| or merchandise, either by land or water, or any
drugs nOstrums or medicines whether such per.
| son shall travel on foot or with a conveyance or
otherwise, shall first have proved TO the County
| Commissioners that he is of good moral charac-
| ter, and shall have obtained from the Commits
sioners (who lay in their discretion make Or re-
fuse) an order to the sheriff to grant hin ped
dler's license to expire On the first OF nett
ensuing, and the sheriff, on the production of q
copy such order, cerl:i d by the clerk of said
commissioners, shall gra.IJ such license for his
county on the receipt of twenty dollars tax Pro
| Uided H. That not more than one person shall
pedd!e under the license. ca That any person
who temporarily carries on business ss mer-
chant in any public place, and then removes his
goods, sha be deemed peddier. (3.) That moth
ing i'll this section contained shall prevent any
person freely selling live stock, vegetables fruits
oysters fish, books, Charts maps, printed music,
or the articles of his own growth or manufacture
within this State a J That nothing herein con-
tanned shall release peQdlers from paying the tax
imposed in this act on persons who deal in the
| same species Of merchandise, which tax shall be
collected or secured in the same manner as in the
case of other merchants aud traders.
| Sec. 80 Every itinerant who deals in or puts up
| lightning rods, five dollars for each county in
which he carries on his business.
| Sec 81. Every itinerant who sells spirituous Ii.
quors, wines coriials, not the product Of his
own farm, shall pay twenty-five dollars for every
county, and be under the same rules and restric.
| tons peddlers, except that an order from the
commissioners shall not be required for Ii
cepse.
| Sec. 81. Every company OF gypsies Or strolling
company Of persons who make support by pre-
tending to tell fortunes, horse ira ling, tnkerina
| or begging, fifty dollars in each county in which
they offer practice any of their crafts, recover
| able out of any property belonging to any one O
the company; but nothing herein contained shal
be 80 CO. strued as to exempt them from indict
ment or penalty imposed by law.
Sec. 49, Every nonresident or drummer OF
| agent of a nonresident who shall sell any spirit
uous, vinous, or malt liq uors, goods, wares OF
merchandise by sample or otherwise, whether de
llivered or to be delivered shall pay annual tai
of fifty dollars, and tax of like amount is ray
able by residents their purchases or sales, as
the case may be, of similar articles. Before max
ing such sales. he shall obtain from the sheriff
the county in which he proposes to do business
license in writing, which the sheriff may give Oh
his entering into bond in the sum of FIVE hundred
dollars, with sufficient security conditioned to pay
the taxes herein imposed when demanded by the
sheriff Any person violating the provisions OF
this paragraph shall be deemed guilty OF a mis-.
demeanor, and upon conviction, shall be fined
and imprisoned at the discretion of the court, and
shall forfeit and pay five hundred dollars to the
sheriff, to be collected by distress Or otherwise
four hundred dollars OF which shall be accounted
for as other taxes and the residue he may retain
to his own use or to the of the informer.
| Sec. "a. The chief officers of banks including
private bankers saving banks, and such insur-
ance companies as are Incorporated by this State,
shall in April and October of each yesr ger ify on
oath the amount of dividends or profits, which
have been earned, and shall pay on such divi-
dends, five per cent. On failure to comply with
the provision of this section, said banks, compa-
MES or persons shall pay as taxes one Thousand
dollars, to be collected by the sheriff by distress
| or otherwise.
| Sec. 35 Every insurance oon1panv not incar.