Wilmington journal., 1870-04-29


and sells spurious. viuous or malt liquors in
quantities less than one quart, shall, within the
meaning of this act, be retail dealer.
Sec. IL. Every wholesale del'er or person who
buys or sells, spurious, vnous or malt liquors in
quantities not less than one quar-, shall pay a
tax of five per cent. on the amount OF bis pur-
Sec 12. Every person distilling spirituous liq
uors shall pay tax of five per cent. on The cash
value of the liquors distilled from grain, pota-
toes, molasses and sugar cane.
Sec. Is. It shall be the duty OF the Sheriff TO
demand that every merchant, liquor EelIer, trad
or, auctioneer, commission merchant, or other
person required to list his purchases, who may
do business in the county, shall pay taxes on the
same as the law requires, said taxes to be collec-
April, July and October, in each year, which tax
shall be one-fourth of one per cent. on his puT-
chases for each preceding quarter.
Sec. IA. On the gross receipts of hotels, board
ing houses, Except those used for educational
purposes and as private boarding housee,) res
taurants and eating houses, the tax shall be two
per cent.
Sec. Is The tax on public ferries, toll bridges,
and across highways, two per cent. on net re-
csipts.
Sec 16. Every money or exchange bond or
note broker private banker, agent of for
eign broker banker. in addition to the at
Ud'oren1 tax their capital invested, or the tax
on their net income, shall pay, if employing a
capital Of twenty thousand dollars, license tax
of two hundred dollars; il capital of less than
twenty thousand dollars, aid not less thsn ten
Thousand dollars, one hundred dollars; and ii q
capital of ten thousand dollars or less, tax OF
fifty dollars.
Sec II. Every person who, for himself as
an agent for another, sells riding vehicles not
manufactured within the State, shall pay four
per cent. on his sales.
Sec. 49, Every auotioneer Oh all goods, wares
or merchandise, sold by himself or agent. wheth-
or by ascending or descending bid, or Ut public
outcry, whether the growth or manufacture OF
this State or not, shall pay one per cent. on the
gross amount Of his sales, subject to al the
regulations AID exemptions set forth in the
tenth chapter Of the Revised Code, entitled
Auctions and AuctiOneers."
Sec. 10. Every commission merchant shall pay
tax of one-fourth of one per cent. on his gales
as commission merchant, Provided, That when
spirituous, vinOus or malt liquors are sold by
| commission merchants, they shall pay tax Of
five per cent on their sales of suck liquors.
Sec. 20. Every person whose occupation or
business is to keep horses vehicles tor hire
or to let shall pay tax Of four dollars for every
horse for that purpose, at any time during the
year, to be collected by the Sheriff quarterly
ProUlded That this section shall not apply to
draymen.
Sec 2I. Every licensed retailer of spirituous
liquors, wines cOrdials, fifty dollars for
year. Every retailer Of malt liquors only, shall
pay thirty dollars. The tax in this section ehall
be IL addition to the tax imposed on puach 9ees
! Of liquors in this schedule.
| Sec %. Every itinerant dentist medical prac-
titioner, portrait or immature painter, daguer-
| can artist and other persons taking Lkonesses
| Of thu human face, twenty dollars Pro0ided,
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 bis profes-
sion for the previous year, shall be exempt from
the tax imposed in this paragraph.
| Sec. %. Every person that peddles goods,
wares or merchandise, either by land or water,
or any drugs, noetrums, or medicines, whether
/ such person shall travel on foot or with con-
veyance or otherwise, shall have obtained from
| the commissioners order to the Sheriff to
grant him peddler's license to expire on the first
of---next ensuing, and the Sheriff. on pro-
ductiOn OF o copy of such order, certified by the
clerk Of said commissioners, shall grant such
| license for this county the receipt of twenty
| dollars tax, to wit: 1st. That not more than one
person sh all peddle under the lie nse. I'd. That
| every person who temporarily carries busi-
| ness merchant in any public place nd then
| removes his goods shall be deemed peQdIer.-
Sd. That nothing in this section contained shall
prevent any person freely selling live stock, Yege-
tables, fruit oysters, fish, books, charts, maps,
printed music, or the articles OF his own growth
| or manufacture within this Stste. 4'h. That
nothing herein contained shall ree1se peddlers
from paying the tax imposed in this act or per-
| SONS who deal in the same species OF merchan-
disc which tax shall be collected received in
the same manner as is the of other mer-
chants and traders. SAID license may be issued
quarterly on the payment OF a pro rGyG tax.
Sec "a Every itinerant who deals In or puts
up lightning rods, ten dollars, and every thresh-
ing machine brought into this State for the pur-
pose of threshing wheat and owned by persons
living out OF this State. a tax OF ten dollars.
Sec 25. Every itiner&nt who sells splrltuous IL
quors, wines cordials, not the product of his
own farm, ehali p fifty dollars, and be under
the same rules and restrictions peddlers, ex
cept that an order from the commissioners shal
not be required for license.
Sec. IO Every company OF RlpSleS or SLcOllDk
company of persons who make support by pre-
tending to tell fortunes or begging, one hundred
dollars, recoverable out OF any property belong
ing to any one OF the company; but nothing
here contained shall be SO construed as to eXe mp
them from indictment or penalties imposed by
law.
agent OF a nonresident who shall sell snys piritu
GUS vinOus or mat liquors, goods wares or mer
chGndize, by sample or Otherwl9e, whether delv
cred to be delivered, shall pay an annual ia!
| of ten dollare, and tax of like amount il
pay able by residents on purchases or sales, al
the case may be, of similar articles BetOr'
making such sales he shall obtain from the Shor
if license, n writing, which the Sheriff ma.
give on his entering into bond in the sura of ty
hundred dollars with sufficient security, cOndi
toned to pay the taxes herein imposed, or b.
his depost!ng q sufficient amount Of money Will
said Sheriff will cover the tax on his sale1
Any person violating the provisions OF this para
graph, and section thirteen Of this act, shall b
deemed guilty OF petty misdemcanor. and upol
conviction before any magistrate shall be tinet
| not exceeding fifty dollars imprisoned not ex
ceeding one month, and shall forfeit and pay be
sides two hundred dollars to the Sheriff, to b
collected by distress or otherwise, one-half o
, which sh all DO accounted for as other taxes, tn
other half to the use o. the informer and tn
Sheriff equally.
Sec 28 II. e caitf off sers of banks, ncludn
private bankers and savings banks. and sue
banks shall in April aid October Of each yea
| certify on oath the amount Of dividends or pro
= fits which have been earned, and shall pay OF
such dividends ten per cent; AID such lnsuranc
, companies as ire Incorporated by this Strife sha
IN April anu OCtOUor Ol cdCu year OH OHLl
the amount of dividends or profits which hav
been earned, and shall pay on such dividend
6 four per cent. On failure to comply with tn
provisions of this section, said banks, companie
5 or persons shall pay as taxes one Thousand dol
lars, to be collected by the Sheriff by distress O
otherwise.
Z Sec 81. The amount OF tax to be paid on ob
tanning the license to practice any trade or pro
fession which is taxed by certain SUM, shall b
} in proportion to the tax imposed for the Who'll
year, as the unexpired portion of the year from
the date of the license is to the whole year.
, Sec. 90. Every insurance company, not incor
porated in this State, doing business therein
= shall pay az annual tax OF two per cent. upo
the gross receipts derived from the premium
charged for insurance obtained therein, subjec
e TO the same exemptions and penalties as pre-
scribed in the State revenue act.
. SCHEDULE c.
Sec. l. Every Express Company shall max
e return on before the first Mondays in jar
t uary April, July and October Of each year, c
: the entire gross earnings and receipts of sue
Company during the three months next pre-
: cedng The said Company shAll, on or befor
I tha ird oF naaho Of