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

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sic. or tie articles of his own growth OF
manufacture within this State. An. Thai
nothing herein contained shall release ped
dlers from paying the tax imposed in this
act or persons who deal In the same species
of merchandise. which tax shall be cOllec
| ted or received in the same manner as l.
the case Of other merchants and traders.
rec. %. Every itineTant who deals in OF
puts up lightning rods, five dollars fol
each county III which he carries on busl
ness.
Sec. "a Every itinerant who cells Spirit
u9us liquors, wine or cOrdials. not the pro
duct of his own farm. shall pay twenty five
dollars for every county and be under Tho
same rules and restrictions as peddlers,
except that an order fir. M the com mission
ers shall not bequired for II license.
Sec. %. Every company of gipsies OIL
trulliug company of persons who make q
support by pretending to tell fortunes. q
begging. fifty dollars In each county IN
which they offer to practice any of their
craft, recove able out of any prop rty be
longing to any one of the Company but
nothing Lerein contained shall be so con
ssrued as o xcempt them from indictmt nj
or penalties imposed by law.
Sec. rs. Every NONRESIDENT or drum
mer, or agent of u non resident, who shall
sell any spirituous, vinous or malt liquors,
goods, wares or merchandise, by sanple
or otherwise. whether delivered or to be de-
hvered, shall, before making any such
sale, obtain from the public treasurer an
annual license by paying said treasurer q
tax Of $50 per anOum, but shall not be liza
BILE t. pay any tax IL any county
because Of bis sales. Any person
violating the provisions OF this par
agraph, and section thrtean of this &C
tholl Ina 2QpTNo6 G of NIFTY mi SIDE
meanOr, aud 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 dietress or 9TH
erwise, one-half of which shall DO ac-
counted for as other taxes, the other
half to the use of the informer and the
Sheriff equally.
Sec. 81 The chief officers Of banks, in
Guiding savings banks and private bankers,
shall in April and October of each year GER
tify on oath the amount OF dividends or
profits which have been earned, and shall
pay on such dividends five per cent, and
such insurance companies as are iIcOrpo-
rated by this State, shall, in April and Oc-
tOber of each year, certify on oath the
amount of dividends and prof which
have been earned, and shall pay on such
dividends two per cent. On failure to
comply with the provision OF this section,
said banks, companies or persons shall pay
as taxes one thousau& dollars, to ba col
lected by the Sheriff by distress or other
wise.
Sec. %. Every insurance company not
inc .porated III this STA e. dong bu-i-
ness therein. shall pay all annual tax of
one per cent. 10 the Treasurer of the State,
upon the gross receipts derived from the
Pre- miums charged for Insurance obtained
there in, unless The cOmDany shall exuIblr
to the Governor, Auditor and Treasurer ii
sw0rA staten eut Of investments Ia reai
situate in TINS State, or loans s4-
cnred by mortgage to citizens of the State
of an amount equal to one-half of such
gross receipts, when the tax shall be n
half Il Ole per cent, sald tax to be . / :
quarterly, viz On the first days Uf A pri
July, October and January in each year
Each general agent shall be r. q1irod ON the
40 We named days to make q etat5meut to
the treasurer. uuder oath. that the amount
by him retained is full aud co rec stat
~ Mt for sIch q iArter. On future to com
ply with The provisions OF this section, |
every snch company shall pay as tax two
hon sand d Ilara, and the principal agen
shall be liable therefor. Every such COM
D my hall be required to app int gen
1rdl BR6ns WHO Shhlt III jlCSuS0 from
.Ae state rresaIi er before transacting any
business therein, AID before such license
IS granted, the applicant shall show TO the
Treasurer lis appt iu'maut as gene raj agent
Inder seal OF he companyund tlerenpon the |
license shall DO granted by the payment of
1ne hundred dollars, and such license shall
Je renewed annually by the payment of said |
Iapl. And it shall be the daty of said |
general agent TO furnish each of his sub |
agents with a commission authorizing him |
10 do business. And Any one found go
letting insurance without snch commits |
zion, shall be deemed guilty Of a misde. |
neanor and be fined not less than one |
dollars and imprisoned not less |
han ninety days. The agent effecting the |
insurance shall. on the fIst days of April, /
July, October and January, make returns
20 the Sheriff Of the county in which the /
insurance is effected, of all the business
lone by him during the preceding qIrater
II said comfy, and shall pay to him the
county tax assessed on such business. The
general ageut shall also, on the first days
Il April, July, October ana January, make
eyurn to the Sheriff of each county, of
he amount OF gross receipts for premiums
ecelved f. ON such county for such quarter.
t shall furtner be required of the general
gent Or his local agent, TO pay to the
sheriff of each county ,he county tax as
essad upon the gross receipts of pr miums
objected In such county, at the time and
Il the manner a. required by the State,
nd no municipal corporation shall b
flowed to add any adj iitional tax Pro-
tded. That 10 county or corporation shall
re allowed TO tax insurance agents for
license. On failure to make returns, or to
'ay as aforesaid, said agent shall pay
twenty-five dollars for each policy effected
r negotiated by him in such county.
Sec. %. No person shall follow any of
he trades or professions taxed by this
ct, or in any other act. imposing taxes
n trades and professions and franchises,
Without first obtaining license from the
sheriff of the county in which the trade or
he profession is to be followed, or the
ranchise enjoyed. Such license shslI give
0 the person obtaining it the right to
ractice the trade or profession, or to enjoy
he franchise therein specified in the
ounty of the Sheriff by whom it is issued,
nd i'll no other, unless the law imposing
be tax shall otherwise direct, from it's date
, the following first day of April Pro-
iSo0 That n0thiD0 in this apokinn hal