The semi-weekly messenger. [volume] (Wilmington, N.C.) 1897-1908, 1899-02-28


Williams of Iredell, Alexander, Bous-
Mr.. Boushall said he did not take sides;
that the point was whether dispensa-
ries, which were granted privileges,
should not pay privilege taxes.
Mr.. Leatherwood wanted to know
why all privilege taxes on barrooms
could not be paid into the state treas
ury for the general school fund. He
said there was a wide difference be-
tween the state license of a dispensary
as an exclusive right to a county, and
the licensing Of barrooms by county au-
thorities.
Mr.. Council insisted that a part Of
the tax on barrooms should always be
given to the state for the general
school fund; but a dispensary was an
exclusive right, a franchise, a monop-
DIV.
Mr.. Robinson said the supreme court
had decided that a dispensary was not
a monopoly, but merely o police reg
ulation.
Mr.. Thompson, of Onslow, said he
ii pOioO1AoAAy OPPo1Oo
children upon "blood money"
Mr.. Ray, of Macon, said Mr.. Wins
tons substitute was a strike at dis
pensaries. He minated his belief that
the liquor men had a cinch or the leg
islature. He wanted to know why the
county should pay a tax for the priv
ilege of regulating it's w evils.
Nv paTChon 6oniQ6 that he wa act.
ing under the influence Of barkeepers,
but thought when the state granted a
franchise it should tax that franchise.
Mr.. Craige offered an amendment to
Mr.. Wilson's amendment: And it shall
be the duty of all managers Of dispen-
saries to pay to the county treasurer
for the benefit Of the school fund or
the county in which UGH d~ispensaries
are located all taxes herein imposed on
such dispensaries." This, Mr.. Wins
ton accepted.
Mr.. Winston's substitute, as amended
by Mr.. Craige, was adopted by an
overwhelming vote. Mr.. Mauney's
amendment was lost. r.
Mr.. Council Offered an amendment to
altar the word may in section 34nto
SHALL so as to require county COM
missioners to grant licenses, saying
may was ambiguous and gave coun-
ty commissioners too great power.
MI. Carroll took strong ground
against Mr.. Councils amendment.
Mr.. Council said commissioners
would lave power to investigate the
propriety of granting license, with the
word shall"
Mr.. Councils amendment was lost,
only half a dozen votes being cast for
it. The result was greeted by lou ap-
plause on the floor and gallery, having
started in the latter among the ladies.
Section q, regarding tax on bank
stock was passed ver Tuesday. It
was again UP, and Mr. Williams Of
fered a substitute, prepared for the
committee by Mr.. Willard. 1t vas
? adopted. It's text is as follows:
The taxes imposed for state, coun-
ty and school purposes upon any bank
or banking association whether state
or national) in this state, and upon
| SHARES Ol SlOCh OW16u ny IGSlQcllS
shall be paid by the cashier Of such
bank or banking association directly
] to the state treasurer within thirty
days after July LIST Of each year, and
upon failure to pay the state treasurer,
as aforesaid, he shall institute an ac-
ton against the bank or banking asso-
citation to enforce the same in the
county of Wake or the county in which
the bank or banking association is To-
Gated. IN renting said taxes to
go to the state treasurer, the cashier
of any bank or banking association
shall state the residence of each stock
holder living in North Carolina, and
upon receipt by the state treasurer of
said taxes, he shall remit to the treas
urer of the county in which said
stockholders reside the amount so col
iected for county purposes. Should the
residence of any stockholder be un-
known he shall remit the amount of
the count and school taxes to the
treasurer of the county where the bank
or banking association is located. The
board of commissioners of the coun-
ty in which said banks or banking asso-
Citations are located shall assess the
value of shares of stock in any such
banks or banking associations, taking
into consideration the actual market
value, and the book value of such
shares; Provided, that in determining
the value Of such shares for taxation
there shall be deducted the mount of
real property@n which the bank has
paid the taxes"
There was debate on section IS, tax
ing lawyers and physicians and den-
lists So. 1t was adopted.
Section SO, imposing a graduated
franchise tax on capital stock, of rail-
ways was adopted.
The tax on undertakers was reduced
from SIS to- $40.
Section go. imposing a new graduated
tax on gross earnings of railways was
The tax on te1errapb tate