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


Sec. % No license issued by the Sheriff
shall be wand until the tarns shall bo
been exhibited TO aud caoutersioncd 1'
the register of deeds OF the county uhy
shall receive for the servic s imnosad ~,
him by this act in reference TO ,icencos 'n
fec OF twenty-five cents from every nars,'1
licensed. F''il
See. 81. The Register Of Deed shall. tso,,
book, IN which be shall record the NAM
OF the person licensed, the trade or profas
sion to be followed or the franchise to he
enjoy ed. the date at which II bepina IN M,
and the amount OF he tax, and he shall
on the third Monday in January. An,iI
july and October, send u certified conv nf
sucn record, for the quarter last preceding
to the Auditor Of the STATE, who shaii
charge the Sheriff with the amount SO nm.
pearlnS due. If any Register shall fail r.
F. perf0i m the duty hereby imposeJ an -. ~
he shall forfeit to the State a nanalt ,iL II.
two hundred dollars, 20 be reco.erad "a "a
him and the sureties to bis official borJ
on motion In the Superior Court fo- 49,
county of Wake; and on such NOTE
certifc copy of his official bond and 1ha
certificate Of the Auditor of the State 81,
! ting forth bis failure to make the rcnn;ral
return. shall be prin1d facle evideiGn o.,
1 fitting the State 60 Judgment in H." al
sence Of any sutficiept defence.
sec. 30. Every person who shall practice
any trade or profession, or Hse any fran
). chlse taxed by the law Of North Caroiin9
without first having paid the tax and Oh
J tanned license as herein required. shall
be deemed guilty OF misdemeanor. and
stall also sorleit and pay to the State q
penalty not to exceed twenty dollars, at
! the discretion Of the court, aud in defapIt
of the payment Of such fine, be NAV be
Imprisoned for not mole than one month
at the discretion Of the court, for eyerv
| day on which he shall practice such trade
! OF profession, or use such franchise: which
penalty the Sheriff of The county in which
II is incurred shall cause 10 be recovered
before any Justice Of the Peace of the co.
| Sos. 3G. The Sheriff shalt immediatelv
report to the Register of Deeds all suns
recovered by him as penalties nndcr this
act, and the Register shall add three
fonrths of each penalty recovered to the
record OF licenses required 10 be kept bv
! him The other 18th the Sheriff may retain,
SCHEDULE c.
The taxes embraced 10 Schedule & shall
be listed and paid as especially therein
directed, and shall be for the privilege
OF carrying on the business OF performing
the act named
Section !. Every Express Company shall
make return TO the Public Treasurer on
or before the first Mondays il January,
April, July and October Of each year, OF
the entire gross earnings and receipts of
su company within the State Of North
Carolina during the three months next
preceding. The said report shall be ven
fed by the oath of the chief officer or agent
OF the company At its principal Office in
the State. The said con- pany shall, on or
before the third Monday Of each of the
said months, pay on the gross receipts two
per cent for each three months, and for
fallure 10 make sucn report, or pay such
tax, the c"mpany stall pay taxes two
thousand 'OIar", to be cDlectei by such
Sheriff q, the Public rrea~ur NAV desjg
nate, by dIst;ess or otherwise
> C. 2. Every Tel' Tr pD Com pany doinP
DusIness In tins State euAii, 1t the timea
and IN the manner presc iOed III the pre-
ceulng section, make rep. TT Of The entire
receipts OF said comp ny within this State.
and pay to the Public TreG urer two Der
cent. for each three moth, and in case Of
default OF such report or payment, the
Company ehall pay as tax one thousand
dollas, TO be col C ed by such Sheriff rs
the Public Treasurer shall designate, by
distress or otherwise.
Sec. 3. Whenever the seal Of the State,
or If the Treasury departure nt, of a Notary
Public, or otbar pubic Off cer, except
Clerks Of the Supreme and Superior
Courts, required by law to keep a seal
shall be affixed TO any payer, except ~
follows, to be paid b, ne party applying
for the came: For the seni If the S ate one
dollar, 10 be celiecttd Gnd paid in the
treasury by the Private Secretary Of the
Governor for the sea! of the State De-
partment, fifty Cents, to be collected hy
the Secretary OF State, and paid by him III
to the treasury; for the seal of the Public
treasurer, TO be collected by him and
accounted for as other pubic monies,
fifty cents for tho seal OF the Su-
preme Court, fifty cents, 10 be collected
by the Clerk and paid by him into the
treasury ; and for the seal OF Natorv
Public, or other public officer, twenty-five
cents, to be collected and paid over by tie
officers collecting the same, to the Sneria
OF the county where such seal is kept.
said Eoficers seall keep IN account Of tbe
number Of times their seals may be ufct.
and shall deliver to the proper officer
sworn statement thereof. Whenever q
scroll IS used IN the absence OF "a seal, bv
any OF said officers, the said tax shall be on
scroll. Seals affixed for the use of any
county or State, or other government, or
USED on tue commissions of of1icerl
In the militia, Justices of the Peace
or any public officer not having q salary
or under the pension law, or upon any
process OF u court, shall be exempt from
taxation. TIE officers collecting the seal
taxes may retain, as compensation, five
per cent. Any person receiving taxes uu-
der this section and wiliuHy refusing or
neglectlng to pay the same as required,
shall be guilty Of embezzlement, and on
conviction shall be fined not more than
$500 or imprisoned in the States prison,
in the discretion of the court.
Sec. 4. On each marriage license, fifty
cents, and on each mortgage deed, mar
rage contract, and deed in trust to secure
creditors, there shall be tax of one dol
lar. On every other deed conveying, or
to convey title to real estate,
and ON all other Instruments admitted to
where the consideration ex-
seeds three hundred dollars and is less
han one thousand dollars, fifty cents, and
twenty five cents in addition for every ad
ilt1onal one thousand dollars. Where any
of the foregoing instruments are proved
before the Clerk Of the Superior
Court, he shall be charged with the collee-
ion of the tax as heretofore. When Pro-