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

Sec. 49, Any person proposing to follow any
taxed trade profession may take out a license
| in advance of the time when he proposes to begin
such trade or profession, or in advance OF the ex
piration of license already hello by him. In snch
case the license shall be truly dated, and shall
specify the time at which it shall begin to be OF
force, as wei as the time when 1t shall expire,
which shall always be on the first day OF April
next
Sec. 40 No license issued by the sheriff shall be
valid until the same shall have been exhibited to
and countersigned by the Register of Deeds OF the
county, who sh 4ll receive for services imposed on
him by this act in reference to licenses, fee of
twenty-five cents from every person licensed:
Sec. Al. The Register of Deeds shall keep a book
In which he shall record the name OF the person
licensed, the trade profession to be followed
the franchise to be enjoyed, the date at which it
begins to run and The paid to the sheriff, and
July and October, send certified copy of such
record for the quarter last preceding to the Audi
tor OF the State, who shall charge the sheriff with
the amount appearing due. If any Register
shall fail to perform the duty hereby imposed on
him, he shall forfeit to the State penalty of two
hundred dollars. to be recovered of him and the
suretles to his official bond, motion in the Su-
perior Court for the county of Wake and on such
motion certified copy Of his official bond
and the certificate of the Auditor of the State set
ting forth his failure to make the required return,
shall be prinaa facie evidence emitting tn State
to Judgment in the absence OF any sufficient de-
fence.
Sec. AZ. Every person who shall practice any
trade profession, or use any franchise taxed by
the law of North Carolina, without hay
ing fret paid the tax and obtained license
as herein quired shall be deemed guilty of mis-
demeanor, and shall also forfeit and pay to the
State penalty not to exceed twenty dollars at
the discretion of the court (and in default OF the
payment Of such fine, he may be imprisoned for
not more than one month, at the discretion OF the
cOurt), for every day on which he shall practice
such trade profession, or use such franchise !;
which penalty the sheii if of the county, in which
it is incurred. shall cause to be prosecuted for be-
fore any justice of The peace of the county.
Sec 43 The sheriff shall Immediately report 10
the Register of Deeds all sums recovered by hiEl
pen alteS under this act, and the Register shall
add three fourths Of each penalty recovered to
the record of licenses required to be kept by him,
the other fourth the sheriff may retain.
Sec. Al. No license shall be granted to any per-
until the license tax due by him shall be duly
paid.
SCHEDULE C.
aud and paid as specially therein directed, and
shall be for the privilege OF carrying on the busl-
ness named:
Section i. Every Express Company shall make
| return to the Public treasurer on or before the
| first Mondays in January, April, July and Octu-
Der, of each year, OF the gross earnings and re.
ceipts of such company within the State of North
| Carolina, during the three months next prece-
| ding. The said report shall be verified by the
oath of the chief officer agent Of the company
at its principal office in the State. The said COM
pany shall on CIR before the third Monday OF each
of the said months pay on the gross receipts two
per cent. for each three months. and for failure
to make such report, or pay such tax, the COM
p&nv shall pay as taxes two thousand dollars,
| to be collected by such sheriff as the Public
Treasurer may designate, by distress or other
wise.
Sec. Q. Every Telegraph Company doing bust
ness in this State SHALL. the times and in the
manner prescribed in the preceding section, make
report OF the receipts OF said company within
| this State ana pay to the Public Treasurer one
per cent. for each three months, and in case OF
| default OF such report, or payment the company
shall pay as tax ons thousand dollars, to be col
| lected by such sheriff the Public Treasurer
! sha IL designate, by distress or otherwise.
| Sec. 3. Whenever the seal Of the State or OF
the Treasury Department, 3 Notary Public, or
other public officer, excspt clerks o. thu Supreme
| and superior Courts required by law to keep a
SEAL shall be affixed TO any paper, except here
inaf'er is excepted the tax shall lie follows, to
be paid by the party appl5ins for the same: For
! the seal of the State one dollar, to be collected
aud paid into the Treasury by the Private Secre-
| tary of the Governor; for tho sea- OF the Public
| Treasurer, to be collected by niiG and accounted
| for other public moneys, fifty cents !or the
seal of the Supreme Court tif cents, to he COL
! lected by the clerk and paid by him into the
Treasury; aad for the seal OF IL Notary Public or
other public officer. twenty five cents, to be col
| lected and paid over by the officer collecting the
sd ne to the sher fl Of the county VIII such seal
| is kept. Said officers shall keep an account of
the number Of times their Goals may be used, and
shall deliver to the propec officer sworn state
| ment thereof. Whenever scroll Is used in the
absence of seal, bg any of said officers, the said
tax shall be on the scroll. Seals made for the use
|
used on the cOmnli@ Cf officers in the militia,
Justices of the Peace. or any public officer not
having salary, or under the pension laws, or
! upon any process OF court shall be exempt from
| taxation, The officers collecting the seal taxes
| may retain, conpensation, five per cent.
[ Sec 4. On each marriage license, mortgage
decd, marriage contract, and deed in trust to &C.
| cure creditors there shall be tax of one dollar
| On every Othor deed conveying, or contracting to
| convey, tide resi- estate, ami all other in
| struments admitted to regis ration, where the
| hlIn 60ll md
is less than thousand dollars, fifty cents, and
twenty five cents in addition for every additional
| one thouss*d dollars. Where any of the f0rego-
| ing instruments are proved before the clerk of
| the C)untY Commissioners he shall be charged
| with the collection OF the tax as heretofore
| Where probate is otherwise made, the Register
shall collect and pay the same, less five per cent.
| commissions to the sheriff, rendering a sworn
statement Of the number anu character OF the in
struments admitted to registration and the taxes
due thereon which the sheriff shall file with the
clerk of the County Commissioners, as directc d
by law.
| Sec. 5. On every charter of Incorporation of any
company granted by the General Assembly other
than those for charity, benevolence literature,
wnere the corporation had power to becom in
corporate under the provisions of chapter twenty
six, Revised Code. entitled Corporations" and
on any amendment of every such charter, wheth-
er origin ally granted by the General Assembly or
secured by letters patent or otherwise, there shall
be tax Of twenty dollars paid directly to the
Public Treasurer; No company shall be organ
derive benefit FIR any act to amend their char
ter without at first obtaining certified copy OF
such act from the Secretary of State, which shall
not be furnished until h9 Ireasurers receipt for
the said tax shall be fled in the Office Of the said
Secretary.
i Sec. 6. ALI laws imposing taxes, the subjects OF
| which are revised in this act are hereby repealed
PrOUided That this repeal shall not extend to the
provisions of any law, far they relate to the
| taxes listed or which ought to have been listed
| or which may be due previous to the ratification
| of this act.
Sec 7. This act shall be in force from and afte,
| its ratification.
The FOLLOWING is the full text of the re
cent act in regard to the Wilmington,
Charlotte and rutherford Railroad, which
will be submitted to the Stockholders with
the original act. at the meeting on the 10Th
| instant
An Act Suppl en.enta1 TO an Act TO Amend
| the Charter of the Whining ton, Charlotte
| and Rutherford Railroad Company and
Ratified the Twenty-NInth day 81
! January, 1854.
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