Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1870-04-01

ers shall not be required for license
Sec. 70 Every company of gipsies or
strolling company of persons who make n
support by pretending to tell fortunes or
begging, nifty dollars in each county in
which they offer to practice any of their
crafts, recoverable out of any property be-
longing to any one of the COMPANY: but
nothing herein contained shall be CON
strued so as to exempt them from indict-
ment and penalties imposed by law.
Sec. u. Every nonresident, or drum
mer, or agent of q nonresident, who shall
sell any splrltuous, vinous Or malt liquors,
goods, wares or merchandise, by sample or
otherwise, whether delivered or to be de-
Hvered, shall pay an annual tax of five
dollars in each county In which lie makes
any sales, and tax of like amo4nt as is
payable by residents on their purchases
or sales. as the case may be, of similar ar
ticles. Before making such sales he shall
obtain from the Sheriff of tho county IN
which he proposes to do business q license
IN writing, which the Sheriff may give OF
his entering into bond in the SUM OF five
hundred dollars, with sufficient security.
conditioned to pay the taxes herein in
posed, or by his depOsitinG q sufficient
amount of money with said sheriff as will
cover the tax on his sales in said county.
Any person violating the provisions of this
paragraph, and section IA of this act. shall
be deemed guilty Of petty misdemeanor
and upon conviction before any magistrate
shall be fined not exceeding fifty dollars or
imprisoned not exceeding one month. and
shall forfeit and pay BESIDES two hundred
dollars to the Sheriff, to be collected by
distress or otherwise, one-half of which
shall be accounted for rs other taxes, the
other half to the use Of the inforrncr and
the Sheriff equally.
Sec. %. The chief officers of banks.
including private bankers, saving banks,
and such insurance companies rs are incor-
porated by this State, shall, III April and
October of each year, certify on oath the
amount of dividends or profits which have
been earned, and shall pay on such divi-
dends, 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 collect
ed by the Sheriff, by distress or otherwise.
Provided, That any insurance company
not chartered Ill this State which invests
one-half Of its net proceeds IL the State
shall pay one-fOurth OF one per cent uDon
its gross income, and one per cent, in
case it does not so invest, and in either
case the Counties have the power 10 double
the State tax.
Sec. %. No person shall follow auy of
the trades or professions taxed by this act
or in any other act imposing taxes OF
tanning license from the Sheriff OF fhn
county in which the trade OK profession is
to be followed, or tho franchise enjoyed
Such license shall give to the person OBJ
tanning it the right TO practice tho trade or
profession, or to enjoy the franchi there
in specified, in the county OF the Sheriff
by whom it is issued, and in no other, I'M
less the law imposing the tax shall other
wise, from its date to tho following first
day Of April; Provided, That nothing III
this section shall apply to licensed practic-
ing physicians, lawyers or dentists.
Sec. 30. The form Of the license s'luA
be in substance as follows:
Received this $500. day OF ........,
49,. Of dollars, OF which $1,000.
dollars is the tax Of the Stuie Of North
Carolina, and. dollars is tie tn; of
the county OF ...... for His license 10
practice the trade Tor profession) Of ....
until the first day of April next.
A...... B......,
Sheriff Of ...... County.
(Countersigned)
C...... D.-....
Register Of Deeds for ...... county.
Sec. 81. The amount of tax to be paid
on obtaining the license to practice any
trade or profession, which is taxed by q
certain sum, shall be in proportion to the
tax imposed for the whole year as the un-
expired portion of the year from the late
of the license is TO the whole year
Sec. 80. Every insurance company not
Incorporated in this State, doing business
therein, shall pay an annual tax Of ono
per ceut. to the Treasurer Of the State up
on the gross receipts derived from prcmi-
ums charged for insurance obtained there
in. Said tax to be paid quarterly, viz:
On the first days Of April, July, October
and January, in each year. Each general
agent shall be required on the above nam
ed days to make a statement 80 tho Treas
urer, under oath, that the amount by him
returned is a full and correct statement for
such quarter On failure to comply with
the provisions Of this section, every such
company shall pay as tax two thousand
dollars, and the principal agent shall be
liable therefor. Every such company shall
be required to appoint q general agent,
who shall obtain license from the State
Treasurer before transaCting any business
therein, and before such license is granted
the applicant shall show to the Treasurer
his appointment as general agent under
seal OF the company, and tL3reupon the
license shall be granted by the payment Of
one hund red dollars, and such license shall
be renewed annually by the payment Of
said sum. And it shall be the duty of said
general agent to furnish each OF his sub
agents with O commission authorizing him
to do business; and any one found solicit
ing insurance without such commission
shall be deemed guilty Of misdemeanor,
and be fined not less than one thousand
dollars or imprisoned not less than ninety
days. The agent effecting the insurance
shall on the first days of April, July, Oc-
tober and January, make returns to the
Sheriff of the county in which tho bust
ness is done of ell the business done by
him during the preceding quarter in said
county, and shall pay to him the county
tax assessed on such business; Prooided,
That no county or corporation shall be al
Owed to tax insurance agents for license.
On failure to make return or 10 pay as
Aforesaid, such agent shall pay twenty five
dollars for each policy effected OK ncgotia-
ed by him in such county.
Sec. 80. Any person proposing to follow
my taxed trade Or profession may take out
/ license in advance of the time when hc
proposes to begin such trade OF profes-