The progressive farmer. [volume] (Winston, N.C.) 1886-1904, 1895-06-11
AN IMPORTANT DOCUMENT.
OFFICE OF STATE TREASURER,
Raleigh, N. c., May 8, 1895

AUO IOGN0n06 dAN u1dS444UC4E ASOS VA
the last session of the General Assem-
bly, are now in your hands to guideyou
in the performance of your othclal
duties. need hardly say TO you that
the efficiency of the collection OF State
revenues depends almost entirely on
your faithfulness in the discharge OF
the duties concerning the same which
are imposed on you by law. 1 want to
call your special attention to, n urge
upon you the importance OF ACTIVITY
and vigilance in the collection OF the
license taxes imposed by Schedule d
| the Revenue Act for the privilege OF
carrying on the business or doing the
act named in said Schedule B. Note
carefully the trades, occupations, ana
professions which are taxed under the
varilus sections of Schedule B and
such changes and alterations therein
as compared with former revenue acts
on those subjects.
The Gd UdLOrem taxes on property we
all know are usually all collected and
accounted for, and let it be remembered
that every dollar collected from Seized
ule B taxes and covered into the State
and county treasures is just that much
burden lifted from the taxes on prop
erty. When sheriff5 are negligent of
their duties in enforcing the collection
of the Scht dule B taxes, the State and
the several ccunties suffer in not re
ceiving the revenues justly due from
trades, occupations and professions to
the manifes5 in of property owners
There are certain license taxes inn
posed in Schedule B, to which, on &C
count of information received by me
from different sections of the State, 1
deem it my duty to call your special
attention, to wit:
PEDDLERs
At the end of section % Schedule B,
is definition of a wagon, cart, or
buggy" peddler, which was not in the
Revenue Act of 1898 at all, to wit:
THAT any person carrying a wagon,
cart, or buggy for the purpose of er
hibiting or delivering any wares or
merchandise shall be considered a
peddler."
PEDDLERs OF CLOCKS, STOVES AND
RANGES.
Section %, Schedule B provides:
On every itinerant person or com
pany peddling clocks, stoves or ranges,
one hundred dollars annually on each
wagon, IF wagons are used" in each
county where he or they may peddle."
If wagons are not used the tax shall be
paid on each agent
IT has come to my knowledge that
certain persons who are residents of
other States and who profess to be
agents for c)rporatic Ms located in other
States, have recently come into North
Carolina, and claiming to be protected
by the Constitution and laws of the
United States relating to Inter State
Commerce, are peddling ranges from
house to house in wagons, without
peddlers' license, in certain counties in
this State, in open violation and de
iaUc7 of the law above quoted.
Their mode of doing business is this
The manufacturer in another State
ships to his agents by railroad to a Ger
tain railroad point in this State, his
ranges in car load lots and establishes
in this State a local supply depot or
place of storage for his ranges in bulk,
and then through his agents sends out
first a wagon with what is called a
sample range" to be followed up
when he gets an order by another
agent who delivers at the house of the
purchaser by retail trade, a similar
range taken from the local supply depot
or headquarters established bv the
manufacturer in this State beforehand
for peddling purposes. In other woI DIS.
the non resident manufacturer for pur
poses of sale on his own account. ships
his goods into North Carolina in car
load lots by wholesale and after wards
breaks bulk and TetaiLs o peddLes them
out in wagons from house to house tc
purchasers, under a claim of exemutior
from our license tax, as carrying OF
Inter State commerce.
The sample wagon dodge is a mere
device, or subterfuge, to try to evade
the peddlers' tax and break down the
business of our W merchants, whc
could not themselves as residents of our
STATE do the same business without g
peddler's license. Fortunately for up
holdlDg the constitutionality of Gus
own Law, a recent decision of the Su
preme Court of the United States If