Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1872-01-26

known as BenonclaI Association or other |
wise, $500, and 5 per cent. on gross receipts
to be paid to the State Treasurer. This tax
shall not be construed as license, or to re-
leve such persons or establishments from
any penalties incurred by violation Of the
law.
Sec. Z. Every agency of u bank, incOr-
porated out of the State, one hundred dol
lars to be paid to the State Treasurer.
Sec. s. The tax on billiard saloons shall
be twenty dollars on each table. Every
place where a billiard table is kept for hire
shall be considered billiard saloon within
the meaning of this act.
Sec. 8. On every bowling alley, or alley
of like kind, or bowling saloon, bagatelle
table, stand or place for any other game or
play, with or without name, unless such
alley, stand, place or game is kept for pri-
vate amusement or exercise alone, and not
prohibited by law, there shall be a license
tax of twenty dollars.
Sec. 10. Every dealer in spirituOus, vim
Gus liquors, porter, lager beer, or other malt
liquors, shall pay tax Of five per cent. on
the amount Of purchase, and every agent
who offers liquors for sale, shall pay this tax
on the value of all liquors of any descrip-
ton sold by him.
Sec. II. Every licensed retailer of spirit
uous liquors, wines or cOrdials, twenty five
dollars for ore year. Every retailer of fmalt
liquors only, shall pay iifteen dollars. The
tax in this section shall be Yin addition to
the tax imposed on purchases Of liquors in
this schedule, and every person who buys
and sells such liquors in quantities less than
one quart shall, within the meaning Of this
act, be a retail dealer.
Sec. II. Every merchant, jeweler, gro
Ger, druggist and every other trader, who
as principal or agent carries on the busi-
ness OF buying or selling goods, wares or
merchandise Of whatever name or descrip-
ton except the products or manufactures
of this State, One-eig ghth of one per cent on
the total amount Of his purchases in or out
OF the State for cash or on credit 4: PrOUi-
ded, That no retail merchant shall be re-
qulred to pay any tax on any purchase
made from wholesale merchants residing in
the State; and it shall be the duty of the
sheriff to demand that every merchant, or
other person required to list his purchases,
who may do business in his county, shall
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, on the purchases fer
the preceding quarter. The sheriff shall
have power to require the merchant max
ing such statement to submit his books
to examination by the sheriff, and every
merchant refusing on demand to
submit his books to such examina-
ton, shall be liable to a penalty to
the State of two hundred dollars, to be
prosecuted 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
as aforesaid, in the Superior Court of the
county, as may be prescribed for special
proceedings, to the end of obtaining such
examination and compelling payment of the
proper tax.
| Sec 10. On the net 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. IA. The tax on public ferries, toll
bridges and gates across highways, one per
! cent. on net receipts.
Sec. 10. Every money or exchange, bond
OF note broker, private banker, or agent of
a foreign broker or banker, in addition to
| the I'D cdtOrem tax on their capital invest
| ed, or the tax on their net income, shall
| pay, if employing capital of twenty thou
| sand dollars, license tax of one hundred
dollars; if a capital of less than twenty
thousand dollars, and not less than ten
thousand dollars, fifty dollars; and if a
capital Of ten thousand dollars or less, a
tax Of twenty-five dollars; and also ten
dollars additional for each county in which
!
the Public Treasurer, the license to be
| given by the Auditor.
| Sec. 10. Every person who, for himself
or as agent for another, sells riding vehicles
not manufactured within the State, shall
| pay two per cent. on his sales.
Sec. II. Every auctioneer on all goods,
wares or merchandise, sold by himself or
agent, whether by ascending or descending
bids, or at public Outcry, shall pay one per
II, Il,
ject to all the regulations and exemptions
set forth i'll tel lth chapter of the revised
code, entitled "AuctiOns and AuctioneerS;'
but this shall not apply to tobacco ware
housemen who shall pay license of thirty
five dollars year, Nor to persons who
| keep warehouse exclusively for the sale OF
cotton where all who wish may exhibit cot
ton for sale, but the person keeping such
warehouse shall pay license tax Of fifty
dollars.
Sec. IS. Every commission merchant
shall pay tax Of One-eighth Of one per
cent. on his sales as commission merchant,
Of all articles not the growth or manufac-
ture of this State; Provided, That when
spirituOus, vinOus or malt liquors are sold
by commission merchants, they shall pay a
tax of five per cent. on their sales of such
liquors.
Sec. 49, Every person whose occupation
or business is to keep horses or vehicles fol
hire or to let, shall pay tax Of two dollars
for every horse for that purpose, at any
, time during the year, to be collected by the
sheriff quarterly; Provided, That this sec
ton shall not apply to draymen.
: Sec. 20. Every itiherant dentist, medica
! practitioner, portrait or miniature painter
: daguerrean artists and other persons taking
likeneSses OF the human face, ten dOllar7
for each county in which lie carries OH hi
: business; Provided, That such person a
shall furnish satisfactory evidence to TIN
sheriff of the county in which he propose
: to practice, that he is resident of the State
and has listed his income as required b,
f law, shall be exempt from the tax imposes
} in this paragraph.
7 Sec. p. Every person that peddls
goods, wares or merchandise, either b.
land or water, or any drugs, nostrumS O
medicines, whether such person shall trave
e on foot or with conveyance or otherwise
4 except manufacturers or their agents
l selling by sample, shall have obtained froI
e the commissioners an order to the sheri
e to grant him peddlers license, to expire a
= the end of six months from its date, an
: the sheriff, on production of copy of sue
r order certified by the clerk of said commits
: sioners, shall grant such license for hi
e county on receipt Of ten dollars ta1
tO-Wit: 1st. That not more than on
: person shall peddle under the license
: I'd, That nothing in this section containe
e hall prevent any person freely sellin
|, live stock, vegetables, fruit, oysters, fisl
books, charts, maps, printed music, or th
= articles Of his own growth or manufactuI
: within this State. Sd, That nothing hcrei
: contained shall release peddlers from pa,
ing the tax imposed in this act, or person
: who deal in the same species of merchal