The weekly North-Carolina standard., 1869-04-07

season of not less than one month, the tax
shall he fifty dollars. sas sF $1,000
Sec. 2. On each concert and musical en-
tainment for profit, shall be paid five dol
lars on each lecture for reward, five dollars.
Sec. 3. On museums, wax works or curl
osities of any kind, natural or artificial Tex
cept paintings and statuary,) on each days
and nights exhibiting shall be paid five
dollars. tet. .. 20 yai lt'aatil ls
Sec. a. On every exhibition Of circus or
menagerie, for each day or part of a day,
forty dollars, and for each side show to a
q circus or n,enagerie, ten dollars.
= Sec. s. On itinerant companies, or per-
sons who exhibit for amusement of the pub
lie, otherwise than is mentioned in the four
preceding sections, for each county, five
dollars for each exhibition. Exhibitions
given without charge for admission, and
also those exclusively for charitable objects,
shall be exempt.
Sec. 6. On each exhibition of spirit rap
pings, or other device, by whatever name
called, which processes to reveal communi-
cations from the spirits of the living or dead
for profit, ten dollars
Sec. z. On all gift enterprises, or any per-
son 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 estab-
lishment continues in operation. This tax
shall not be construed to relieve such per
son or establishments from any penalties in
Cured by violation of the law. r.
Sec. 8. Every Agency of bank, incorpo-
rated out of the State, two hundred and
fly dollars .he aHri .'
Sec. 8. The tax on billiard saloons shall
be fifty dollars each.
Sec. 10. 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 play, with or without a
name, unless such alley, stand, place or game
is kept for private amusement or exercise
alone, and not prohibited by law, there shall
be a license tax of twenty-iv dollars.
Sec. IL. Every retail dealer in spirItuous
vinous liquors, porter, lager beer, or other
malt liquors shall pay tax of ten per cent
on the amount of purchases. and every per
son who buys and sells spirituous, vinous OF
malt liquors in quantities less than three gal
Ions, shall, within the meaning of this ac1
De retail Veaier.
Sec H. Every wholesale dealer or person
who buys and sells spirituous, vinous OF
malt liquors i'll quantities not less than three
gallons, shall pay tax of five per cent. on
the amount of his purchases.
Sec. 49, Every person distiliing spiritunus
liquors shall pay tax of ten per cent. or
the cash value of the liquors distilled from
grain, potatoes, molasses and sugar cane
and five per cent. ON the liquors distilled
from fruit.
Sec. IA. Every manufacturer of tobabccc
shall pay a tax of 2i per cent. on his pur
chases of leaf tobacco.
Sec Is. Every merchant or other dealer shall
apply to the Sheriff for license. and shall
state on oath, the estimated amounts of hi:
purchases from the time when the license is tt
begin to rum to its expiration and the amount
oftax to be paid by him shall be computed
upon that estimate, and the tax shall be one
fifth of one per cent, and shall be paid or
receiving the license, and shall in no in
stance be less than ten dollars. Within ter
days after the end of January, April, July
and October, the merchant or dealer shall
deliver to the sheriff sworn statement o.
the actual amount of his purchase
within the preceding quarter. Th'
sheriff shall have power to require
the merchant making such statemen
to submit his books to examination by thu
sheriff, and every merchant refusing on dc
mand to submit his books to such examna
ton, shall be liable to penalty to the State
oftwo hundred dollars, to be prosecuted by
the sheriff and recovered in any court hav
ing jurisdiction of the case 1t shall fur
ther be the duty of the sheriff to prosecute
every merchant refusing as aforesaid, in the
Superior Court of the county, as may be pre-
scribed for special proceedings to the enc
of obtaining such examination and compel
ing payment of the proper tax.
Sec. Is. On the gross receipts OF hotels,
boarding houses. Except those used for edu
cational purposes,) restaurants and eating
houses, the tax shall be one per cent.
Sec. H. On thegross receipts of gas COM
panies, two per cent.
Sec. 1S. The tax on public ferries, toll
gates and toll bridges, shall be on the gros:
receipts, two per cent. On gates across high
ways five dollars.
Sec. 10. Every money or exchange, bono
or note broker, private banker, or agent o
a foreign broker or banker, in addition t.
the ad gatorem tax on their capital invested
or the tax on their net income, shall pay
if employing capital of twenty thousand
dollars or more. license tax of one hundred
dollars; if capital of less than twenty thou
sand dollars and not less than ten Thousand
dollars, fifty dollars; and if capital of tel
thousand dollars or less. a tax of twenty-fv
dollars and also ten dollars additional fo
each county in which they have an agency
Sec. 20. Every person who purchases il
the State, or brings into the State for sale o
use, playing cards, shall pay tax of TWEEN
tyfve cents for each separate deck or pacl
SO bought or brought into the State.
Sec. 81. On each stud horse and jackas
let to mares for price, there shall he ia,
equal in amount to the price charged for til,
season. not to be less than five dollars, ant
if no price is charged by the season, ther
shall be tax of ten dollars.
Sec 90 Every horse or mule drover, ~
person who buys or receives horses or mule
from another for sale, shall pay u tax of ont
and one half per cent. on each sale or prof
made in exchange of horses or mule, dne a
soon as the sale is effected, or profit by th'
exchange is received; and upon failure t.
pay such tax, in every county in which HI
sells or exchanges for poit, he shall forfei
and pay one hundred dollars. which shal
be collected by the sheriff by distress o
otherwise, one half to his own use, and thu
other half to the use of the State
Sec %. On every person who, for him
self or as an agent of another, sells ridins
vehicles. shall pay two per cent. on hi
sales.
Sec. "a. Every auctioneer on all goods
wares or merchandise, sold by himself o.
agent, whether the growth or manufacture
of this State or not, shall pay one per cent
on the gross amodnt of his sales, subject tc
all the regulations and exemptions set fortl
in the tenth chapter of the Revised Code en-