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

each days and nights exhibition, shall
be paid five dollars.
SEC. 4. On every exhibition of cir
Gus or monagerie. for each day or
part Of day, one hundred dollars and
for each side-show to CIRCUS or me-
nagerie. ten dollars.
Sec. 5. On ell itiperaut companies
or persons. who exhibit for amusement
OF the public, otherwise than is mem
toned IL the four preceding sections.
FIVE dollars for each exhibition. E1-
hibitions given without charge for adj
mission, shall be exempt, and provided
that all fairs or exhibitions for the pro-
motion of religious. educational or
charitable objects shall be exempt.
SEC. 6. On all gift enterprises. or on
any person Or establishment offering
any article for sale, and proposing to
present purchasers with any gift or
prize az an inducement to purchase,
ten dollars and one per cent. upon the
gross receipts. And on any lottery,
whether known as q beneficial associa-
ton or otherwise, five hundred dollars
and five per cent. on gross receipts, to
ba paid to the Treasurer Of the State.
This tax shall not be construed as q
License, or to relieve such persons or
establishments from any penalties in
Cured by q violation of the law.
SEC. 7. Every agency CT bank in
cQrporated out of the State one hun
dred dollara, to be paid to the State
Treasurer.
shall DO twenty dollars on each table.
kept 70, hire shall be considered bill
%Io of
act.
SEC. 9. On every bowling alley. OF
alley of the Ike kind, or bowling
saloon. bagatelle table, or any other
| table. stand Or place for any other
game or play, with or without a name
! unless such alley, stand, place or game
| is kept for private amusement or exer-
else alone. and not prohibited by law,
! there shall be license tax of twenty
! dollars.
/ SEQ. 10. Every dealer in spirituous
LIQUORS, vinOus liGuors, porter, lager
/ beer Or other malt liquors, shall pay a
tax OF five pev cent. Oh the amount OF
all purchases and every agent who
/ offers liquors for sale, shall pay the
tax on the val:ie Of all liquors OF every
description sold by him.
y
sell spirituous or malt liquors, wines
or cortiials in quantities less than q
quart shall before engaging in said
! sale, obtain an order to the Sheriff
from the Board of Commissioners o!
the county IN which he proposes TO dc
business. to grant him license, which
orders they may grant or refuse Of
their option. and if granted he may
take ont license for II less than one
wear, and shall pay tax therefor oil
Twenty-Five dollars Every retail dealer
If matt liquors only shall pay license
tax OF fifteen dollars per annum
Provided, this section shall hot be
construed to repeal or alter the provis
ions OF any -pecial act prohibiting OF
regulating the sale of liquors in any
particular locality.
SEC u. Every merchant, ieweler
grocer, druggist, and every Other
trader, who. IS principal or agent, car
ries on the business Of buying or sell
ing goods, wares or merchandise o,
whatever name or description, except
such as are specially taxed ell ewhere
IN this act, shall pay one-eighth of one
per cent on the total amount of pur
chases in or ont of the State, for casl
or on Gre dit, except the products O.
manufacturers and agricultural pro
ducts of this State. And no retail
merchant shall be required to pay an.
tax on purchases made from wholesal.
merchants residing in this State
Every person required by Law
to list his purchases shall. OF
taa first day Of January, april, Jul,
aud October in each year, list on oatl
. TO tie Register of Deeds the :ota
: amount of his purchases for the pre-
, ding quarter. The Register o
Deeds shall keep book, in which
, shall b,. recorded the lists given in t
inn rs herein required, and shall fur
! uisl. the Sheriff with copy Of sal,
: i lists within ten days after the same an
given in L shall be the duty of TIL
Sheriff 20 collect from every person OF
the list furnished him by the Registe
OF Deeds the taxes embraced therein
The Register of Deeds shall hav
power to require the merchant maxim,
his statement to submit his books 70
examination to him, and every mer
] chant refusing on demand to submit
! his hooks 70 such examination snail b
: liable TO u penalty to the State of tw,
hundred dollars, to be prosecuted b.
| the Register OF Deeds, and recovere,
t n any court having jurisdiction of til
| same It shall further be the duty o
: the Register of Deeds to bring sui
! against every merchant refusing q
aforesaid IN the Superior Cour OF til,
couctv as may be prescribed for spe
: cial proceedings. to the end of obtain
/ ing such examination and eompellin;
r payment of the proper tax. And 70
such service th. Register of Deed
10. I~O faI f1 fn
, each return made bv any merchant
the Same to be paid by the Commits
. sioners Of the county.
Sec. i. On the gross receipts o
hotels, boarding houses Except thos,
used for educational purposes), restau
rants and eating housos, the tax shat
20 one fourth of enc per cent.
: SEC. Il. The tax Oh public ferries
toll bridges ard gates across highways
one-fourth OF ono per cent. on gross
receipts.
SEc. l.. Everr money or exchange
bond or note broker, private banker OF
agent o; foreign broker or banker
n addition to tho GG rG5orc''s tax or
their capital invested. CT the tax OF
thei, i!et income, shall pay. If employ
ing 4 capital OF twenty tho sand dol
lara. q license tax OF one hundred dol
lars il a capital of less than twenty
thousand dollars, and not less than ten
thousand dollars. fifty dollars: and il
n capital OF ten thousand dollars, OF
less, tax Of twenty-five dollars :; and
also ten dollars additional for each
county in which they have an agency
ne tax to be paid To the State Treasu
rer. the license TO be given by the
Auditor.
SEC. Is. Every auctioneer on al
goods, wares or merchandise, sold b7
himself or agent. whether by ascend
ing Or descending bids, or at public
oIltcry, snail pay one per cent. on the
gross amount of his sales, subject to
all the re"'liations and exemptions set
forth in i-.J tenth chapter of the Re
vised Code, entitled auctions and
Arcticnears :" but this shall not apply
10 tobacco mediterranean, who shall
pay q license tax Of thirty-ave dollars
& year, nor TO persons who keep a
warehouse exclusively for the sale OF