Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1873-03-07

present the same TO the Sher1H, WHO
shall collect said tax and grant the
license. Such license shall give 80 the
person obtaining it the right to prac-
lice the trade or profession, or to en-
Joy the franchise therein specified, III
the county of the Sheriff by whom 1t
is issued, and IN none other, unless the
law imposing the tax shall otherwise
direct. from its date to the following
first day of April Prouided, That
nothing in this section shall apply to
licensed practising physicians, lawyers
Or dentists.
SEC. IS. Tho form of the license
shall be III substance, as follows
Received this - day OF - IS,
Of - dollars, of which -- dollars is
the tax to State OF North Carolina, and
-- dollars is the tax to the county of
for his license to practice the
trade Tor profession) of - until the
first day of april next.
Signed,
Sheriff Of County
Countersigned,
G. D,
Register Of Deeds for --- County.
Sec. 30. Any person proposing to
follow any taxed trade or profession
may take ont license in advance Of
the time when he proposes TO begin
such trade or profession, in advance of
the expiration of license already held
by him. In such case the license shall
DE truly dated, and shall specify the
time at which it shall begin to be of
force, as we'll as the time when it shall
expire, which shall always be on the
first days OF January, April, July or
October.
SEE. 80. No license issued By the
Sheriff sbal; be valid until the same
shall have been exhibited to and coun-
tersigned by the Register CT deeds o.
the county, who shall receive for the
services imposed On him by this act II
reference to licences, n fee of twenty
five cents from every person licensed.
SEC. 81. The Register OF Deeds shall
keep book in which he shall record
The name of the person licensed. The
trade or profession to he followed, or
the franchise TO be enjoyed. the date
Il which 1t begins to run, and the
amount OF tax, and he shall, annual y,
during the month Of September, send
!. certified copy of such record to the
Auditor of the State, who shall charge
tue Sheriff VI til the amount SO appear
ing due. Ii any Register shall fail to
perform the duty imposed on him, he
shall forfeit - the State a penalty OF
two hundred dollars, to be recovered
II him and the sureties to his official
bond, on motion of the Superior Court
ior tie county of Wake; and on such mo
TIL a certified copy of his official bond
and the certificate of the Auditor OF
the State. setting forth his failure to
make the required return, shall be
Drtnsa fucic evidence emitting the
State to Judgment in the absence Of
any sufficient defence.
SEC. 81. Livery person who shall
practice any trade or profession, or
lac any franchise taxed by the law of
North Carolina, without first having
paid the taZ and obtained license as
herein required, shall be deemed guilty
of nlisdemeanOr, and shall also for
felt and paT to the State penalty not
to exceed twenty dollars, at the discre-
ton of the court, and in default of the
payment OF such fine, he may be i'm
prisoned for not more than one month
at the discretion Of the co1rt. fore
day on which he shall practice such
trade or profession, or use such fran
chise, except in such cases where the
penalty is specially prescribed in this
act, which penalty the sheriff of the
county IN which it has occurred shall
cause TO be recovered before any JUS
tice Of the Peace OF the county
Sc. 50. The Sheriff shall imme-
diately report to the Register OF Deeds
al sums recovered by him 90 penal
ties under this act. eni the Register
shall ada shree-fourrls Of each penalty
recovered to the record of licenses
required TO be kept by him; the other
fourth the Sheriff may retain.
SCHEDULE c.
The taxes embraced in Schedule c
shall he listed and paid as especially
therein djEccte and shall be for the
privilege 81 carrying OH the business
| or performing the act named:
SEC. l. ETery express company shall
4, IKE return 20 the Public Treasurer
on or before the frs: Monday in Jan
uary, April, July and October. Of each
receipts Of such company within
the State of North Carolina during the
three months next preceding. The
said report shall be verified by the
oath Of the chief officer or agent Of the
company At It's principal Office in this
State. The said company shall, on OF
before the third Monday OF each Of the
said months. pay on the gross receipts
two per cent. for each three months,
and for failure 20 make such report. or
pay such tax. the company shall pay
"a taxes 1870 thousand dollars, to be
collected hv such Sheriff as the Public
Treasurer may designate, by distress
or otherwise.
Sac. ?. Every telegraph company
doing business IN this State shall. at
the times and in the manner prescribed
IN the preceding section, make report
Of the entire receipts OF said company
within this State, and pay to the Pub
lie Ireasuror two per cent. for each
three months, a,3si N case of default CT
such report or payment the company
shall pay as tx oIla thousand dollars,
20 be collected b. such Sheriff as tbs
Public Treasurer shall designate, by
distress or otherwise.
SEC. 2. Whenever The seal Of the
State Isl the treasury department..
OF Il notary public or other pnb-
lie officer, except clerks Of the Su-
preme or Superior Courts, required I,y
law to keep a seal. shall be fi1et, 70 any
paper, except as is hereinafter e.-
cepte6. the tax shall be as follows, to
b paid by The party applying for the
same: For the seal of the State, one
dollar, to be collected md paid into
the treasury by the Private Secretary
0t the Governor: for the seal OF the
State department, fifty cents, to be
collected by the Secretary of the State
and paid by him into the treasury; for
the seal OF the Public Treasurer, to be
collected by him and accounted for as
other public moneys, fifty cents for
the seal of the Supreme Court, fifty
cents. to be collected by the clerk and
paid by him into the treasury; and for
the seal of notary public or other
PUBLIC officer, twenty FIVE cents, to be
collected and paid over By the said
officers to the Sheriff of the county
where such seal is kept. Said officer
shall keep an account of the number
of times their seals may be used, and
shall deliver to the proper officer