The news & observer., 1901-03-08
THE DOC HAS
MANY FRIENDS
Rothrock's Amendment to
Tax Them Killed.
1HE REVENUE BILL
Judge Graham Offers Amendment to
Tax Railroads Gross Incomes.
The LANDLORD AND TENANT ACT
Bill Making it MisdemeanOr For Tenant TO
Abandon Growing Crop Before Ex-
Fpiraiion Of Contract Was
Killed

Killed.
The House yesterday morning again
went into committee of the whole, and
adopted mary sections Of the Revenue
Bill. Judge Graham offered an amend
mont 10 tax gross earnings on Railroads
50 that the revenue raised would amount
to nearly $500, 0oo Thc c2n'mittec defeat
ed this amendment.
The gross ealnirgs tax on merchants
was passed, and the rate of income tai.
REVENUE BILL
On motion of Mr. Gattis. the Houec at
1880 again went To committee Of the
whole for the further consideration or
Inc Eevcnue. Bill
Mr Gattis sent forward an amendment
TO section :? reports Of corporations. pro-
viding TINT any corporation desiring to
make an appeal shall give twenty days
roiicc Ct such appeal TO the state Audi
to- Adopted.
An amendment 20 section 4. bank taxa
ticn, was made necessary by some Of The
amendments 10 other sections.
Section ~ rafr OF income tax, was
a1cptcd as follows:
ON All gross incomes as provided in the
preceding section hereof a lax shalt Dc
levied as follows:
On the excess over the amount legally
exempted and not exceeding S2.o00 1 per
cent
On The excess over $4,000 end not ex-
ccedlrg $4,oeG. y per cent
ON The excess ever 81 GOO and not eX-
ceedins $500 rer cent
Cn the excess over Sc 600 and not OK
cccding SS.0GD. ~ per cenj.
On the excess over $S COO and no. cX-
cecGing Sl0.090. 2 Ger cent
on hc excess over $4,000 &i2 per cent.
The ab1ye tax shail not be levied upoa
tho income derived from property already
taxed. nor apon incomes less than 81 ,0on.
The incomes subject to the above tax
are hose derived from property not
taxed, from salaries and fees. public or
private from annuities from tr<.ss, or
prcfessions and from any other sources
tho incomes from which arc not speci1-
cally exempted from taxation by law
The following sections were then adopt
ed
Gift enterprise. prize photographs slo,
machines. This taxes slot machine
where the return is uncertain $lc0
Amended so that a slot machine where
the return IS certain to &c Of a value
nearly equal to amount deposited. but
may great deal more is taxed only $40.
Also amended so that the section shall
nos apply to firm making rebate OF
sale
Sec GS. agents OF packing houses.
A;ncudcd providing that any person pay
ing a tax provided fer in section 80 (mer-
chandse brofcrs) shall not be required to
pay the tax imposed in this section.
See IL liquor dealers.
See -. dealers IN rice, mcdicated Bit
tcrs. etc Amended TO include champagne
ciler, orange cider cherry idcr and plum.
cider.
Sec 73, druggist selling liquors. Amend
ed to provide that nothing in this act
shall operate to repeal the law on this
subject.
See IA, dispensarios. Amended SO that
tax shall be paid to Treasurer of tac
county loard p per cent CT net profit:.
fer SIX months
The following substitute was adopted
fer Sec. 75 CT grain distiicrics: Each
grain distillery operated at any time dur
ing the year where liquor is sold al the
place Of manufacture or within two hul.
dred yards thereof. in quantities Of on
to four gallons inclusive. shall pay an
annual license tax CT $25 to the state
ard $25 10 the county. This substitute Wa
suggested by Mr.. Watts.
Soc. 7G. social clubs.
Sec. II AS amended; Tie taxes said
fer liouor licenses levied by State On
county under thc preceding sections ana
for dispensarics as provided in section ~
shall be naid 10 the treasurer of tac
county board of education for tho bcnen.
OF the school fund Of such county.
sec. y. how lqucr licenses may be
secured.
see. y. merchants tax. Amended 80
that s,atc1ncnt shall be made within ten
days after the first days of January &c
Julr IN each year. The license tax is
81 and IN addition five cents on e'~ry
luydrcd dollars CT the whole volume Of
,.rginee. trapeactcd annually. Wholcsale
deaiers three dcilars license ana two
ana nr-haIf cents cn gross business.
Soc 81 insurance and bonding coo-
panies This Is the Insurance bill passed
sazerel lavs aeo. which has nov been ia
serted IN he revenue bliI.
III 81 u merchants keeping in stock
~, so,o anv pistol, bowie knife, dirk. dag
ngr 49, ". liz .hot. loaded cane or lraas.
iron or nct@ilic fnG,tIes' - '''a.aai IL,
ccrsc tax Of sten do'iars,
see s.. On .pianes snd organs. fio Oh
each brand. This = me same as TIE
law of 1899