The semi-weekly messenger. [volume] (Wilmington, N.C.) 1897-1908, 1899-02-24


where return was uncertain. This Mr..
Ray accepted, and Mr.. Rays amend
menr was adopted; that Of Mr.. Bou
shall was lost.
The tax on commission merchants,
brokers or dealers buying or selling is
1 per cent, on commissions; cigar tax
5 cents per 1000, and u cent a pound
on chewing and smoking tobacco, and
Is cents per 1000 for cigarettes; this
not to apply to any manufacturer and
no city or town or county to be al
lowed to tax.
Section % imposes a graduated Ii
cense tax on merchants doing away
with the obnoxious purchase tax be-
ginning with 81 on $500 capital and
so on upward, SO that $4,000 capital.
pays Sc; $4,000 pays $13; $4,000 pays
$29, etc. This is arranged at the instance
of the merchants and is perfectly
agreeable to them. The merchants
purchase tax yielded $4,000, and this
license tax is estimated to yield $4,000
Mr.. Robinson offered an amendment
to the penalty clause, SO as to take
out the words And upon conviction
shall be fined not more than $50 or i'm
prisoned not more than thirty days"
This Chairman Holman accepted.
The liquor license section fixed per
cent as the tax.
Mr.. Julian offered an amendment to
make the rate 1 per cent. He said the
liquor men said they made only cents
and were taxed per cent. by the state
and by the county.
Mr.. Overman said the liquor men
were taxed ad valorem, and there were
all sorts of taxes on them. In 1893 the
democratic legislature had made the
tax 1 per cent. The liquor men were
saying that this legislature was against
them, by reason of dispensary bills He
said there was an ad valorem tax, a
privilege tax and a license.
Mr.. Holman said no class could bet
ter stand high tax, and ought to be
taxed
The vote on Mr.. Julians amendment
was-yeas, 36; nays, 80; so it was lost.
The peddler's license tax was fixed
at SIS for each county for peddlers on
, foot, SIS for those with one horse, $40
for those with two horses; for itinerant
statesmen who shall sell on the street
or in temporarily rented houses, $50 for
each county.
The section fixing the tax on sewing
machine dealers at $3.50 annually, was
adopted.
The tax on sellers of pianos or or
gans is fixed at SO each.
Banks are taxed ad valorem on the
capital invested, and a tax on the cap
ital employed Of $25 for $4,000 or less
and 81 for each $1,000 of capital stock
in excess Of $4,000, also $25 for each
county in which they have an agen-
cy; penalty for failure to comply with
the law is $1,000.
The license on life insurance compa-
nies is $3.50; fire insurance companies
$500; surety companies $1,000 and a tax
of per cent on gross receipts in this
state is to be paid, unless one-fourth
! Of the assets are invested in this state,
in which case the license shall be only
i
cent.
The license tax on liquor dealers is
! named as 800 annually, and the
county commissioners may issue Ii
! cense.
Mr.. Winston offered an amendment
saying they shall issue a license. He
also offered an amendment to tax dis
| pensaries on a graduated scale, $500 on
each county dispensary; 800 on each
in towns Of less than 500; 5000 on each
in towns Of between 500 and 1000. and
$500 for towns between 1000 and 4,0e0;
| township dispensaries $500, and on dis
pensaries in cities or towns having
over 1000 people $1,000 Mr.. Winston
said where dispensary was establish
ed it closed many barrooms and cut
| or much tax.
| Mr.. Boushall protested against tax
ing and crippling dispensaries. He op-
posed Mr.. winston's amendment, say
ing it was an effort to CT pple dispen.
saries; that the barroomr. pay no tar
to the state now.
| Mr.. Ray, of Macon, sent up an
amendment to say that this section
shall not apply to towns in which there
were no barrooms prior to the estab-
lishment of the dispensary. He favored
Mr.. Winston's amendment, though
! perhaps, 1t was a little too drastic
Mr.. Robinson opposed this, and SAID