Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1874-02-27
trade Cor profession) Of -- unit
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(Siqued. J A. B.,
Sheriff. n I PON1fy

| Sec. %. No license issued ny IN"
sheriff shall be valid until the same
shall have been exhibited to and coun-
,ersigned by the register OF deeds OF
the county, who shalt receive for the
services imposed on him by this act in
reference to licenses, fee of fifty cents
| from every person licensed, and the
sheriff shall be allowed fee Of twenty
five cents for issuing license under this
| act.
Sec. 80. Tie register Of deeds shall
keep book i'll which he shall record
| the names of the persons licensed, the
trade or profession To be followed or
| the franchise to be enjoyed. the date
| at which It begins To run ard The
amount Of tax, and h. shall annually
during the month OF September send a
/ certified copy of such record to the
Auditor of the State, who shall charge
| the sheriff with the amount SO appear
ing due. IF ally register shall fail to
perform the duty imposed on him, lie
| shall forfeit to the State penalty OF
! two hundred dollars, tn be recovered
of him and the surcties to his official
bond, on motion in the Superior Court
for the county of Wake and on such
motion, Il 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
! pj'inl0 .fucie evidence emitting the
State to Judgment in the abscace OF
any sufficient defense.
| Sec. 81. Every person who snail
practice any trade or profession, or
use any franchise taxed by the laws OF
North Carolina without having first
paid the tax and obtained license as
| 6orcIp ,.opr1roI no NO doomed ftx-
of q misdemeanor, and shall also for
felt and pay to the State penalty not
to exceed twenty dollars, at the dis
| erection of the court, and in default Of
the payment Of such fine, he may be
| imprisoned for not moro than one
month at the discretion of the court,
for every day on which he shall prac-
tice such trade OF profession OF use
such franchise, except in such cases
where the penalty is specially pre-
scribed in this act, which penalty the
sheriff of the county III which it has
| occurred shall cause to be recovered
before any justice of the peace Of the
county.
Sec. 30. The sheriff shall immedi-
ately report 10 the register Of deeds
all sums recovered by him as i,ena!ties
under this act, and The register shall
add three-fourths of each penalty re-
covered to the record of licenses re-
quired to be kept by him the other
fourth the sheriff may retain
Sec. 80. That in order to carry on
any trade, or practice any profession,
| or exhibit any circus, side show. or any
other amusement, or to enjoy any
other subject named III schedule B,
not otherwise provided for, the per- Oh
SO practicing, exhibiting or enjoying,
or his agent, shall apply to the sh riff
for q license when shall be granted by
the sheriff upon payment of tie re-
CURED tax, but shall not be valid until
countersigned by the register, who
shall keep q record Of same and receive
for his services fifty cents.
SCHEDULE c.
The taxes embraced il schedule c
shall be listed and paid a. especially
therein directed. and shall be for tie
privilege of carrying on the business
or performing the acss named.
Sec. !. Every express company shall
make return to the Public Treasurer
on or before the first Monday i'll Janu-
airy, April, July and October Of each
year of the entire gross earnings and
receipts of such company within the
State OF North Carolina during the
three months next preceding. The
said report shall be verified by tie
cath Of the CHEF officer or agent O; the
Company at its principal Office
in this State. Tie sad company shall,
on or before the third Monday Of each
of the said months, pay on lite gross
receipts two per centum for each
three months, and for failure t. make
such repor: or pay such tax, the com
pany shall pay az taxes two Thousand
as the Public Treasurer may dssig.
nate, by distress Or otherwise.
Sec. .. Every telegraph company
doing business in this State shall, at
the time and III the manner prescriJ 4
III the preceding section, make repor;
Of the entire receipts OF said CON puny
within this State, and pay 20 the Pu.)-
lie Treasurer two per ccntnm 1oI
each three months, and IN Case q de-
fault Of such report OF payment, the
company shall pay as tax one thousand
dollars, to be collected by such sheriff
as the Public Treasurer shall lesi5-
nate, by distress or otherwise.
Sec. 3. Whenever the seal 81 the
State, OF the treasury departing 1T. Of 4
notarT public, or other public officer,
except Clerks OF Superior Courts, re-
quired by law to keep seal, shall be
fixed to any paper except rs IS herein
after excepted, the tax shall be rs fol-
lows, to be paid by the party applying
for the same For the seal Of tic
State, one dollar, t. he collected and
paid in the treasury by the Private
Secretary Of the Governor fog the
seal Of tie State Department, fifty
cents, to be collected by .Iic Secretary
of STATE, and paid by him III the trea-
sury; for the seal of the Public Tcea-
surer, TO be collected by him and ac-
counted for as other public moneys,
fifty cents for the seal of The S;1-
preme Court, fifty cents, to be collected
by the clerk and paid By him in 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 officers shall keep III account o.
| the number OF times their seals nav
be used, and shall deliver TO the proper
officer a sworn statement thereof
Whenever a scroll is used in the alb
senco of seal by any OF said officers.
! the said tax shall be on scroll seals
affixed for the use OF any county or
State or other government, or used Gu
| the commission of officers iii the mill
tia, justices of the peace or any public
officer not having salary, or under
the pension law, or upon any process
OF court, shall be exempt from taxa
ton. The officers collecting the seals
may retain as compensation five per
centum. Any person recsiving taxes
under this section, and wilfully refus-
ing or neglecting to pay the same as
required, shall be guilty of embezzlc-
ment, and on conviction, shall be fined
not more than five hundred dollars, or
imprisoned in the State prison, in the
discretion of the court.
Sec. 4. On each marriage License,
fifty cents, and on each marriage con-
tract, mortgage deed, and deed in
trust to secure creditors, where amount
secured exceeds tire. hundred dol
lars, there shall be a tax of one dollar,
! The tay on rnerriapo Eoopco OLon 10