Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1870-04-01
exclusively for charitable objects, shall be

,
, exempt.
On all gift enterprises or any person or
, establishment Offering any article for sale,
and proposing TO present purchasers with
any gift or prize as an inducement to pur-
chase, within the limits of the State, one
per cent upon his gross receipts. This
tax shall not be construed to relieve such
persons or establishments from any penal
} ties incurred by a violation of the law.
, Sec Z. Every agency of Il bank incor-
} porated out of the State, fifty dollars.
Sec s. The tax on billiard saloons shall
be ten dollars on each table. Every place
where billiard table IS kept for hire, shall
} be considered billiard saloon within the
meaning of tdis act.
Sec. 8. To keep bowling alley, or alley
Of like kind, or bowling saloon, bagatelle
table, or any other table, stand or place for
any other game or play, with or without
name, unless such alley, stand, place or
game is kept for private amusement or ex-
ercise alone, and not prohibited by law,
there shall be license tax Of ten dollars
on each alley.
! Sec. TO- Every retail dealer in spirit
uous. vinous liquors, porter, lager-beer, or
other malt liquors, shall pay tax of tTo
and-a- half per cent. on the amount of pur-
chases, and every person who buys and
sells splrituOus, vinous or malt liquors in
quantities less than quart, shall, within
the meaning of this act, be retail dealer.
Sec. IL. Every wholesale dealer or per-
son who buys and sells spirituous, vinous
Or malt liquors in quantities not less than
one quart, shall pay q tax Of two and
half per cent. on the amount of his pur-
/ chases.
Sec. II. Every person distilling spirit
nous liquors shall pay tax of two anda
half per cent. on the cash value Of the IL
quors distilled from grain, potatoes, mo-
lasses and sugar cane.
i Sec. Is. 1t shall be the duty of the Sher-
if to demand that every merchant, liquor
seller, trader, auctloneer, commission mer-
chant or other person required to list his
purchases, who may do business in his
, county, shall give bond, with sufficient Sc
curity, payable to the State, in the sup
: posed amount Of taxes, conditioned that
he will list his purchases, and on failure to
make the required bond by his or her de-
posting with the Sheriff q sufficient amount
In money or its equivalent to cover said
taxes, and (pay taxes On the same as the
law requires said taxes to be collected by
the Sheriff on the first days of January,
April, July and October IN each year, which
tax shall be One-eighth Of one per cent. on
his purchases for each preceding quarter.
The Sheriff shall have power to require the
merchant making such statement to sub
nit his books to examination by the Sher-
if. and every merchant refusing on de-
mand to submit his books to SUCH examin-
alton, shall be liable to a penalty to the
State of two hundred dollars, to be prose-
cuted by the Sheriff and recovered in any
Court having jurisdiction of the case. 1t
shall further be the duty Of the Sheriff to
prosecute every merchant refusing as afOre-
said, in the Superior Court of the county,
as may be prescribed for special proceed
ings, to the end Of obtaining such examin-
alton and compelling payment of the pro-
per tax.
Sec. Il On the gross receipts Of hotels,
boarding houses, Except those used for
educational purposes and as private board
ing houses,) restaurants and eating houses,
the tax shall be one per cent
Sec. Is. The tax on public ferries, toll
bridges, gates across highways, one per
! cent. on net recei pts.
Sec. 1G. Every money or exchange, bond
OF note broker, private banker or agent of
O. foreign broker or banker, in addition to
the al 0dl0re11 tax on their capital invest
ed, or the tax on their net in
come, shall pay, if employing a cap
ital Of twenty thousand dollars or more,
q license tax of one hundred dollars if
| capital of less than twenty thousand dol
lars and not less than ten thousand dollars,
fifty dollars ; and if capital of ten thou
sand dollars or less, q tax Of twenty-five
dollars; and also ten dollars additional for
each county in which they have an agency.
Sec. II. Every person who, for himself
or AS an agent fOr another, sells riding We
bicles not manufactured within the State,
shall pay two per cent. on his sales.
Sec. IS. Every auctiOneer on all goods,
wares or merchandise, sold by himself or
| agent, whether the gro til or manufacture
Of this State or not shall pay one per cent
| on the gross amount of his sales, subjec
to all the regulations and exemptions set
forth IN the tenth chapter Of the Revised
Code, entitled Auctions and Auction
eers.''
Sec. 10. Every commission merchant
| shall pay tax of one-eigbth of one per
| cent. on Lis sales as commission merchant.
| P1'OUideQ, That when spirituous, vinous or
| malt liquors are sold by commission mer-
chants, they shall pay tax of two and
half per cent. on their sales of such liq-
uOrs.
Sec. 20. Every person whose occupation
or business is to keep horses or vehicles
for hire. or to let, shall pay tax of ten
dollars for every horse for that purpose, at
any time during the year TO be collected
by the Sheriff quarterly Provided That
this section shat! not apply to draymen.
Sec. p. Every licensed retailer of spirit
nous liquors, wines or cordials, twenty-five
dollars for one year. Every retailer of
malt liquors only, shall pay fifteen dollars.
The tax in this section shall be in addition
to the tax imposed on purchases of liquors
in this Schedule.
Sec. %. Every itinerant dentist, medi-
cal practitioner, portrait or miniature pain
ter, daguerrean artist and other person
taking ikenesses of the human face, ten
dollars for each county in which he carries
on his business Pr00ided, That such per-
son as shall furnish satisfactory evidence
to the Sheriff of the county in which he
proposes to practice, that he is resident
of the State, aud has listed the receipts of
his profession for the previous year, shall
be exempt from the tax imposed in this |
paragraph.
Sec. %. Every person that peddIes goods, |
wares Or merchandise, either by land or |
water, or any drugs, uostrums or medi- |
cines, whether such person shall travel on |
foot OR with conveyance or otherwise, |
shall have ohtainad from the Commission. |