Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1871-04-07

10 CIRCUS OF mSHdEoztoS Ten uO1idL5'
SEQ s. On all itinerant companies, Oh
the public, otherwise than is mentioned
in the four preceding sections; five dollars
for each exhibition. Exhibitions given
without charge for admission, and also
those exclusively for charitable objects.
shall be exempt.
Sec. 6. On ali gift enterprises, or any
person or establishment offering any artl-
Gle for sale, and proposing to present pur-
ohasers with any gift or prize as an induce
ment to purchase, one per cent. upon the
gross receipts. And on any lottery, wheth-
er known as Der eicial Association CT
otherwise, ten dollars on each drawing,
and also five per cent. on gross receipts TO
be collected monthly. This tax shall not
be construed rs license or TO relieve ench
persons or establishments from any penal
ties incurred by violation of the law.
Sec. z. Every agency of bank, iucor-
porated out of the State, fifty dollars.
See. s. The tax on billiard saloons shall
be twenty dollars on each table. Every
placo where billiard table is kept for hire
shell be considered a billiard saloon within
the meaning of this act.
Sec. s.. On every 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 with
out name unless such alley, stand, place
game is kept for private amusement or
exercise alone, and not prohibited by law,
there shall be license tax of twenty dol
lars.
Sec. TO- Every dealer in spirituous, vi
nous liquors, porter, lager ber. or other
malt liquors, shall pay a tax of five per
cent. on the amount Of purchases, and
twenty five cents per gallon on spirituous
and vinous liquors purchased out OF the
State.
Sec. IL. Every licensed retailer of epir-
ituOus 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, and every person who
less than one quart, shall, within the mean
ing of this act, be retail dealer.
Sec. II. Every person distilling spiritu-
Gus liquors shall pay tax of two and a
half per cent. on the cash value of the
liquors distilled from grain, potatoes. mo-
lasses and sugar cane.
Sec. Is. Every merchant, ieweller, gro
Ger, druggist, produce dealer, and every
other traderwho as principal or agent carries
on the business of buying or selling goods,
wares or merchandise, of whatever came
or description, one eighth of one per cent.
on the total amount of his purchases in or
out of the State, for cash or on credit :;
provided, that no retail merchant shall be
required to pay a tax on purchases made
from any wholesale merchant residing in
this State and provided, further, that the
tax on purchases of articles. the growth or
of this State, shall be only
one twentieth of one per cent, except as
provided in section ten Of this act. 1t
shall be the duty of the Sheriff to demand
that every merchant, liquor S, Ter, trader,
commission merchant, or other
person required to list his purchases, who
may do business in his county, shall pay
axes on The same az the law requires, said
taxes to be collected by the Sheriff on the
first days of January. April, July and De-
;ober, in each year.
The Sheriff shall have power to require
he merchant making snch statement to
submit his books to examination by the
Sheriff, and every merchant refusing on
demand to submit his books to snch exam
nation, shall be liable to a penalty to the
State of two hundred dollars, to be pre- So
,uted by the Sheriff and recovered in any
court having Jurisdiction of the case. 1t
shall further be the duty of the Sheriff to
bring suit against every merchant refusing
s Aforesaid, in the Superior Oonrt o. the
county, as may be prescribed for special
proceedings, to the end of obtaining such
ard compelling payment of
he proper tax.
Sec. II. On the gross receipt Of hotels,
boarding houses, Except those used for
educational purposes and'as private boa'd
ng hOuses), restaurants and eating houses,
he tax shall be one per cent.
Sec. Is. The tax on public ferries, toll
ridges, and across highways, one per C 9nt.
n net recipes.
Sec. IL. Every money or exchange bond
r not4 broker, private banker, or agent
t a foreign broker or banker, i'll addition
0 the at ratOTena tax on their capital in
ested. or the tax on their net income,
hail pay, If employing n capital of twenty
thousand dollars, n license tax cf one hun
rcd dollars; if capital Of less than TWEEN
y thousand dollars, and not less than ten
housand dollars, fifty dollars and if
apital of ten thousand dollars or less,
Ak Of twenty-five do. lars and also ten !!
ol;arS additional for each county In which |
hey have an agency.
Sec. II. Every person who, for himself |
r as an agent for another, sells riding ve- !
icles not manufactured within the State,
hall pay two per cent. on his sales.
Sec. Is. Every auctioneer on all goods, |
ares or merchandise, sold by himself or
gent, whether by ascending or descending
id. or at public outcry, whether the
rowth or manufacture OF this State or
OF, shall pay one per cent. on the gross
of his sales, subject to oil the regu-
Itions and exemptions set forth in the
enth chapter of the Revised Code, en-
tied Auctions and Auctioneers," but
ais shall not apply to tobacco warehouse
len who shall pay license fax of $50
ear.
Sec. 10. Every commission merchant |
hall pay tax of one eighth of one per
snt- on his sales as commission merchant,
'ro0ided, That when spirituous, vinous
r malt liquors are sold by commission
lerchants, they shall pay tax of two and
half per cent on their sales of such liq-
Ors.
Sec 20. Every person whose occupation
{ business is to keep horses or vehicles
n hire, or to let, shall pay a tax of two
ellars for every horse for that purpose, |.
any time during the year. to be collect
! by the Sheriff quarterly: Prorided
hat this section shall not apply to dray-
en-.
Sec. II. Every itinerant dentist, medi-