The progressive farmer. [volume] (Winston, N.C.) 1886-1904, 1901-04-09
NEW LAW AS TO TAXES, ETC.

An inH 1ritance tax, where an
estate is worth oven $4,000 ranging
from rs cents to S. on the 500, &c
cording to degree of relationship,
exempting property passing from
husband or wife and to all charitable
or educational institutions.
An income tax of l per cent. on
gross income above $1,000. No
county, city, town or township can
levy any inheritance or income tax.
Dealers in fresh meats who have
stalls and places of business in towns
above 1000 inhabitants So; towns
above 5000, $40, etc.
Attorneys, physicians, dentists,
Occulists, opticians, annual tax OF
So; no town to levy additional tax.
Also all real estate and rem col
lecting agencies. Also all persons
who draw deeds or controls IT as
sumo to attend to other legal bust
ness for compensation. Same tax as
auctiOneers, which is s. in towns of
1000 to 5000, etc.
Wood and coal dealers, same as
auctiOneers. Not to apply to those
who sell less than 100 cords of wood
a year or to persons who cut and
haul timber on their own land or
which they have purchased stand
ing.
Photographers, lumber dealers,
undertakers, laundries, Except
steam) half of tax on auctioneers.
Horse dealers, who buy and sell as
d business, annual tax of $25. No
tax to the county.
Peddlers of clocks, stoves or
ranges, annual tax of $50 for each
county. No tax to town or county.
Peddlers of eyeglasses or spec
tacles an annual tax of SO in each
county no tax 10 town or county.
Bicycle dealers, annual tax of So.
Livery stables, on every horse or
mule kept, so cents for every six
IN nthS.
Sewing machine agents, $3.50 for
every district.
Feather renOvatOrs, $40 IL county.
Hotels charging less than - per
day, annual tax for each and every
room, 25c., hotels charging 81 Il day,
soc. ; office, dining room, II parlDr,
kitchen and 2 other rooms shall not
be counted.
Cigarette dealers and manufactur-
ers of cigaretteS-On manufacturer,
annual output less than 25O, OOO, 600,
$3.50; between $50, OOO, 600 and 500,
900, 900, $500 over 500, 600, 600, 81, 900.
No other tax except ad valorem
allowed to county, city or town
Retail dealers in cigarettes, per year,
So. No county, city o. town Can
levy any tax under this section.
Dealers l n rice beer, medicated
b]itters, champagne cider, cherry
cider, orange cider, plum cider,
scheldam1 chnapps, etc, such beveI-
age partaklng of the Intoxicating ma
tuTe of spirituOus, vinous or malt
liquors, are classed as liquor dealers
and failure to have license shall
bring fine of from 5000 to $500, one.
half to infOrmer, or Imprisonment
from three months to three years.
Each peddler ON foot, each county,
per year $40; each peddler with
horse or mule, with or without
vehicle propelled by any other power,
each county, per year, $50 eachitlr-
eruht salesman, on street or in house
rented temporarily, ca, h county, per
year, 500 not to apply to those who
sell ice, fuel, fish, vegetables, fruits,
or any articles of the farm, dairy or
articles of their manufacture, Eek
ce2t drugs, medicines and nOstrums)
nor to persons exchanging wooden
goods for wool nor to drummerS
selling by wholesale.
Merchant tax: Each vendor or
dealer in goods, wares, merchandise,
etc, retail or wholesale, except as
specially mentioned, annual tax, 81;
also annuity on gross sales, as toll
lnws: Sales less than $500 hOc.
sales from $500 to 81, 900 81; sales
from $1,000 t. $4,000, $3.50; sales
fir m $4,000 to $4,000, $3.50; sal s
from S., 900 to SO 600. 81: sales from
$40, 900 to sc, 1000, s. sales from S2O,-
600 to $40 1000 sales from $40, 900 10
$4,000, $16; sales from 5000 to
$50, 900, $40; sales from $50, 900 to
$780, 900, $24 from 100000 to $780,