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

y
said dealer with a sworn certificate for
| each and every sale that he has paid
the said tax as the law requires: Pro-
gided further, That no dealer shall be
exempt from said tax who does not
produce said Certificate: And proUadcd
further, That no county shall levy for
county purposes greater sum than Is
hereby levied for State purposes. Any
agent who offers any such liquors for
sale shall pay like tax on the value
of all liquors of any description sold
by him.
Sec. II. Every person desiring to
sell spirituous or malt liquors, wines
or cordials in quantities less than a
quart, shall, before engaging in said
| sale, obtain an order to the sheriff
from the Board of commissioners OF
the county in which he proposes to do
! business. to grant him license, which
orders they may grant or refuse, at
! their option, and ii granted, he may
take out license for not less than one
year, and shall pay tax therefor OF
twenty-five dollars. Every retail deal
or Of malt liquors only shall pay
| license tax OF fifteen dollars per an
nun, and all licenses granted under
I the provisions Of this section shall ex-
pre- at the end of twelve calendar
| months from the date thereof: Pro-
! U;dcd, This section shall not be con-
| s.rued to repeal or alter the provisions
Of any special act prohibiting or regu-
lat:ng the sale Of liquors III any par
tic,!lar locality.
Sec. II. Every merchant, jeweler,
grocer, druggist and every other trader,
Who, as principal or agent, carries on
the business of buying or selling goods,
wares or merchandise of whatever name
or description, except such as are
specially taxed elsewhere III this act,
shall, in addition to his al Udtoren'
tax, pay one-eighth of one per centum
as privilege tax on the total amount
of purchases in or out of the State, tor
cash or on credit, except the products
Of manufacturers and agricultural pro-
7ucts of this State, and no retail mer
chants shall be required to pay any
tax on purchases made from wholesale
merchants residing in this State. Ev-
cry person required by law to list his
purchases shall, on the first day OF
/ January and Jul y in each year, list on
, oath to the Register of Deeds the total
amount of his purchases for the pre-
ceding SIX months: Prorided, That
the persons mentioned in this section
! may make out in writing a list of their
/ taxable property, and swear to the
same before any Justice of the Peace
for their county, and return the said
/ list to the Register of Deeds. The
Register of Deeds shall keep book in
/ which shall be recorded the lists given
| in to him rs herein required, and shall
| furnish the sheriff with a copy of said
| lists within ten days after the same are
| given in. It shall be the duty of the
! sheriff to collect from every person on
! the list furnished him by the Register
, Of Deeds the taxes embraced therein.
! The Register of Deeds shall have pow
/ er TO require the merchant making his
( statements to submit his books for ex-
| am nation to him, and every merchant
/ refusing, on demand, to submit his
! books 10 such examination shall be
! liable to q penalty to the State of two
! hundred dollars, 70 be prosecuted by
lie Register of Deeds and recovered
II any court having Jurisdiction of the
same It shall further be the duty of
the Register of Deeds to bring suit
! against every merchant refusing as
Aforesaid, in the Superior Court of the
county, rs may be prescribed for special
proceedings, 20 the end of obtaining
:;scil examination and compelling pay
r:,ent Of the proper tax. And for such
ser ice the Register of Deeds shall be
entitled Il, fifteen cents fox each return
made by any merchant, same to be
paid by the Commissioners of the
county.
Sec. Is. In the gross receipts OF
hotels, boarding houses, Except those
uos: for educational PURPOSES restau-
rams and eating houses, the tax shall
be os.,-fo5!rth Of one per centum.
Sc - The tax OF public ferries,
toll l,ridges and gates across highways,
Cne-4n'lrtil OF ole per centum on gross
receipts.
Sec. is. Every money, or exchange,
bond or -ote broker, private banker OF
agent OF 9 foreign broker or banker,
IA addition to the adj ,alorena tax OF
their capital invested, or the tax on
their net income, shall pay, if employ
ing a capital OF twenty thousand dol,
lars, q license tax Of one hundred dol,
lars; il II capital OF less than twenty
Thousand dollars, and not less than
tn thousand dollars, fifty dollars; and
il capital OF ten thousand dollars OF
less, q tax of twenty-five dollars, and
also len dollars additional Tor each
county iii which they have an agency;
the tax to be paid to the State treas,
1lry, the license to be given by the
Auditor.
Sec. Is. Every auctioneer on all
goods, wares or merchandise, sold by
himself Or agent, whether by asc end-
ing OF descending bids, or at public
cutlery, shall pay one per centum on
The gross, amount of his sales, subject
10 ell the regulations and exemptions
set forth IN the eighth chapter of Bat
ties Eevisa!. entitled "Auctiou and
ADcsionecrs," but this shall not apply
to tabaccO warehousemen, who shall
pay Il license tax of twenty dollars q
wear, nor TO persons who keep ware
house exclusively for the sale of cot
ten, where ali who wish may exhibit
cotton for sale; but the person keep
iIg such warehouse shall pay q license
tax o. fifty dollars: P'orjdcd, That
if amy tobacco warehouseman shall
charge TO account of sales of any pat
ron OF customer any item or sum un-
der prCtence or color Of State taxes, lie
| shall DC liable to a tax of one per cent.
on gross amount of his commission on
] SUCH sales, subject TO exemption Of the
said chapter.
/ Sec. II. Every commission mer-
! Chant shall pay a tax OF one per CEN
t'Im on his commissions: Propided,
! That nothing herein contained shall
! apply to the sale OF articles which are
The agricultural products of this State
+ p'Oridcd, That when spirituous, vim
! Gus or malt liquors are sold by COM
: mission merchants they shall pay a
tax Of i've per centum on their sales of
] s'lch liquors.
/ Sec. IS. Every person whose oecu-
! patton or business is to keep horses or
vehicles for hire or to let, shall pay q
/ tax of two dollars for every horse kept
! for that purpose at any time during
the year, to be collected by the sheriff
quarterly: Prorided, That this section
shall not apply to draymen.
Sec. 10. Every itinerant dentist,
medical practitioner, portrait or min
nature painter, daguerrean artists AID
other persons taking ikenesses of the
human face, five dollars for each coun-
ty in wh.oh he carries on his business.