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

a. :
shall not apply to draymen ar5
| Sec. 81. Every licensed retailer of spirit
uous liquors, wines or cordials, thirty-fve
dollars for one year. Every retailer of malt
liquors only, shall pay fifteen dollars. The
taxes in this section shall be in addition to
I the tax imposed on purchases of liquors in
this schedule. III s5est.r sere 8 =.
Sec. %. Every itincrant dentist, medi-
ical practitioner, portrait or miniature
| painter, daguerrean artist and other person
taking likenesses of the human face, ten
dollars for each county in which he carries
on his business Provided, That such per-
son'as shall furnish satisfactory evidence to
the sheriff of the county in which he pro-
| poses to practice, that he is resident of the
State, and has listed the receipts of his pro-
fession for the previous year, shall be exempt
from the tax imposedin this paragraph.
Sec. 20. Every pefKon tiiat .pedd goods,
wares or merchandise, either BY land or wa
ter, or any drugs, nostrums, or medicines,
whether such person shall travel on loot or
with conveyance or otherwise, shall first
! have proved to the County Commissioners
that he is of good moral character, and shall
have obtained from the Commissioners (who
may in their discretion make or refuse) an
order to the sheriff to grant him peddler's
license to expire on the first of next
ensuing, and the sheriff. on the production
of copy of such order, certified by tile
clerk of said commissioners, shall grant
such license tor his county on the
receipt of twenty dollars tax: Pro-
Uided, Q) That not more than one
person shall pedde under the license
CO. That amy person who temporarily car
ries on business as merchant in any public
place. and then removes his goods, shall he
deemed a peddler. (3.) That nothing in
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. That nothing herein contained shall
release pedders from paying the tax i'm
posed 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
and traders. -.
Sec. 30. 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 spirit
uous liquors, wines or cordials, not the pro-
duct of his own farm, shall pay twenty five
dollars for every county, and be under the
same rules and restrictions as peddlers, ex
cept that an order from the commissioners
shall not he required for license.
Sec. 80. Every company of gypsies, or
strolling company of persons who make
support by pretending to tell fortunes,
horse trading, tinkering or begging, fifty
dollars in each county in which they offer
to practice any nf their crafts recoverable
out of any property belonging to any one of
the company; hut nothing herein contained
shall be so construed as to exempt them from
indictment or penalty imposed by law.
Sec. 80. Every nonresident or drummer
or agent of a non resident, who shall sell
anv spirituous, vinncs, ar malt LIQUORS, goods,
wares. or merchandise s,y sample or other
wise whether delivered or to be delivered,
shall pay an annual tax of fifty dollars, and
tax of like amount as is payable by resi-
dents on their purchases or sales, rs the
case may he. of similar articles. Before
making such sales, he shall obtain from the
sheriff of the county in which he proposes
to do business, u license in writing, which
the sheriff may give on 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 msdemeanor, and upon convic-
ton, shall he 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 hun
dred dollars of which shall be accounted
for as other taxes, and the residue lie may
retain to his own use or to the use of the
informer.
Sec. "a. The chief officers of banks, in
cluding private bankers, saving banks, and
such insurance companies as are incorpora-
ted by this State, shall in April and Octo-
ber of each year, certify on oath the amount
of dividends or profits which have been
earned, and shall pay on such DIVIDENDS,
five per cent On failure to comply with
the provision of this section, said banks,
companies or persons shall pay as taxes one
thousand dollars, to be collected by the
sheriff by distress or otherwise.
Sec. 81. Every insurance company not incor-
porated in this State doing business therein
shall pay on the amount of assessments collec-
ted, premiums received and obligations for
premiums, three per cent, not to he less than
four hundred dollars for each company on
failure to comply with the provisions OF this
section, shall pay as tax two thousand dol
lars and the principal agent shall he liable
therefor. The above per centage tax shall
be payable on the first day OF April of each
year and every three months thereafter.
Sec. SO. No person shall follow any OF
the trades or professions taxed by this act or
in any other act imposing taxes on trades
and professions and franchises without first
obtaining license from the sheriff of the
county in which the trade or profes
sion is to be followed, or the fran
chisc enjoyed Such license shall give
to the person obtaining it, the right
to practice the trade or profession or
to enjoy the franchise therein specified, in
the county of the sheriff by whom it is issued,
and in no other unless the law imposing the
tax shall otherwise direct, from its date to
the following first day of April; Provided,
/ That nothing in this section shall apply to
licensed practicing physicians, lawyers or
dentists. s.,-, .,..,...
Sec. 81. The form of the license shall be
a in substance as follows:
Received this day of Der.
1856 of dollars, of which
dollars is the tax to the State of North Car
olina, and dollars is thetax to the
county of . for his license to prac-
tice the trade (or profession) of ag .,,a,
until the first day of April next. rsi
(Signed) A. b.,
fta II Sheriff of County
(Countersigned) G. d.,
Register of Deeds for County.
Sec. 49, The amount of tax to be paid on
obtaining the license to practice any trade
or profession, which is taxed by certain
sum, shall be in proportion to the tax i'm