Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1874-02-27

shall be so construed as to require E
tax to be paid by any person other
than merchants and peddlers, for bar
terinp cotton, iron, earthenware, yarn,
salt and heavy cotton domestics.
Sec, q. Every itinerate who dealsin,
or puts up lightning rods, ten dollars
annually for each county in which he
carries on business.
Sec. %. Every company of gypsles
or strolling company of persons who
make support by pretending to tell
fortunes or begging, fifty dollars ID
each county in which they offer to
practice any of their crafts, recovera-
BILE out of any property belonging to
any one of the company, but nothing
herein contained shall be SO construed
as to exempt them from Indictment or
penalties imposed by law.
Sec. %. Every drummer or travel,
ing agent Of any person who shall sell
any spirituous, vlnous or malt liquors.
goods, wares or merchandise, with or
without samples, whether delivered or
to be delivered, except agricultural
implements and fruit trees, and art1-
Giles of his own growth or manufacture,
shall, before making any such sale,
obtain license to sell one year from
the Public Treasurer, by paying sad
Treasurer an annual tax of fifty dol
lars, but shall not be liable to be taxed
in any county because CT his sales
Any person violating the provisions OF
this paragraph shall be fined not ex-
ceeding fifty dollars, or imprisoned
not exceeding one month, and shall
forfeit and pay besides, two hundred
dollars to the sheriff, to be collected
L ~, ofI n.,n-haif If
which shall be accounted for as otner
taxes, the other half to the use OF the
informer and the sheriff equally.
including savings banks and pirate
banks, shall, in April and October OF
each year, certify on oath the amount
of profits which have been earned and
shall pay on such profits five per
centum to the State Treasurer; and
such insurance companies as are in
corporated 10y this State shall, III
April and October of each year, GER
t:fy on oath the amount of profits
which have been earned, and shall pay
on such profits five per centum to the
State Treasurer. On failure to comply
with the provisions of this section said
banks, companies or persons shall pay
as taxes two thousand dollars to be
collected by the Treasurer of the State.
Sec. %. Every insurance or assur-
ance company not Incorporated IN this
State doing business therein, shall
pay an annual tax of two per centum
to the Treasurer of the State upon the
gross receipts derived from the premi-
ums charged for insurance obtained
therein, unless the company shall ex-
hibit to the Governor, Auditor and
Treasurer q sworn statement OF invest
ments in real property situated in this
State, or loans secured by mortg ge to
citizens of this State of an amount
equal to one-half of such gross re-
ceIpts, when the tax shall be one per
centum, said tax to be paid semi
nually on the first day of July and
January of each year. Each general
agent shall be required on the above
named days to make a statement to
the Treasurer, under oath, that the
| amount by him returned IS a full and
correct statement of six months. On
failure to comply with the provisions
of this section, every such company
shall pay as tax two thousand dollars,
and the principal agent shall be liable
| therefor. Every such company shall
be required to appoint general agent,
who shall obtain a license from the
Treasurer before transactipg any bust
! ness therein. and before s'lch license
is granted the applicant shall SLOW to
! the Treasurer his appointment Is
| general agent, under seal OF
the company, and thereupon the IL
cense shall be granted by the pay
ment Of one hundred dollars, and
such license shall be renewed annual
ly by the payment Of said sum. And
it shall be the duty of said general
agent to furnish each of his sub-agents
with commission authorizing him
to do business. And any one found
soliciting insurance without such COM
d, mission shall be deemed guilty Of a
misdemeanor, and be fined not less
than one Thousand dollars and i'm
prisonment not less than ninety days.
The agent etIecting insurance, shall,
on the first days of July aud January,
make return to the register OF deeds
Of the county in which the insurance
is effected, OF all the business done by
him during the preceding six months
IN slid county, and shall pay to the
sheriff the county tax assessed Oh such
/ business. The general agent shall
| also, on the first days of July end
January make return to the registt L
of deeds OF each county of the amount
of gross receipts for premiums receiv-
! ed from such county for six months.
| 1t shall further be required of the
! general agent or his local agent, to
| pay to the sheriff of each county tue
tax assessed upon the gross receipts
of premiums collected in such county
which shall not exceed one per cent
um on such gross receipts, at the time
and IN the manner as required by the
State, and no municipal corporation
shall be allowed to add any additional
/ tax, and on failure to make returns or
to pay as aforesaid, said agents shall
/! pay twenty-five dollars for each policy
effected or negotiated by him in such
| county: Prouidcd, That Eo county or
corporation shall be allowed to tax i'll
suranoe agents for license.
! Sec. 26. Every person required in
this act to pay tax on receipt or sales
shall list on oath to the register of
| deeds OIL the first day of January and
July OF each year, the amount Of re-
! celpts or sales for the preceding six
months, and the register of deeds shall
keep record of the same in book
kept for that purpose. The register
| of deeds shall, within ten days after
the lists are given in, furnish the
Sheriff With copy of said lists, and
the sheriff shall Immediately proceed
to collect the taxes imposed upon the
copy OF tho lists furnished him. Any
person failing to list his receipts or
sales as required in this section shall
be subject to double tax, to be charc-
ed against him by the register of deeds
and collected by the sheriff. And it
shall be the duty of the sheriff to re-
port all persons to the register Of
deeds who fails to list as is required
by law. The register of deeds shall
have the same power to compel such
persons to submit their books for in
spection as is conferred upon him in
section twelve of this act in respeat to
merchants, ETC., and the same penal
ties prescribed in said section twelve of
this act are hereby imposed for refusal
on the part of any person referred to
in this section to submit his books
when demanded.