The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1903-03-22

shows, but whereas the old law limited
the shows to those where only one ad-
mission fee was charged this section Of
the new law includes every circus to
which the price of admission, including
reserved seat exceeds fifty cents. There
is change in the proviso limiting the
county tax. The law of 1901 provided that
this should not be less than the State
tax Now it is provided that it shall not
be less than one half the State tax.
That is, it gives the county the privilege
of taxing the circus only one half of the
State tax, in addition, if they SO desire.
To the section exempting from tax en-
tertainments given for the sole benefit
of religious, charitable or educational
objects is now added the proviso that
when operas, star courses or theatrical
troupes are employed the tax will be the
same as that on travelling theatrical
companies performing in unlicensed halls.
The So tax levied under the old law
on lawyers, physicians, dentists oculists
or opticians is now imposed in addition
uopn photographers, osteopaths or any
person practicing any professed art of
healing for fee or a reward. This
would include Christian Scientists, who
receive pay for their services. 1t is
provided that no city, town or county
shall levy any additional license tax on
lawyers, physicians dentists, oculists or
opticians. Accordingly any city, county or
town may impose an additional license
tax if they see fit upon osteopaths,
Christian Scientists, or any other pro-
fessional healers.
The old tax on auctioneers is en-
tirely eliminated.
The annual license tax on real estate
dealers and rent collecting agents is ten
dollars in the new law and all persons,
except licensed attorneys who draw deeds
and contracts or attempt to do other
legal business for compensation, shall
pay an annual license tax of So Under
the old law the tax upon this class of
persons was the same as the old tax on
auctioneers and was graduated according
to the size of the towns.
The old tax on dealers in fresh meat,
which was the same as the auctioneers
tax, is eliminated also.
On coal dealers, wholesale or retail,
the tax is $10 but there is no tax now
upon dealers in wood as under the old
act
Under the new law undertakers, collect
ing agents and dealers in second hand
clothing, shall pay tax of $25 in cities
of 10000 SIS In cities between ten and
fifteen thousand; $40 in towns between
five and ten thousand; S. in towns less
than five thusand. This shall not apply
to cabinet makers who make collins to
order.
The tax on lumber dealers is eliminated
as also that on link dealers.
The tax on horse dealers is $25 and
remains the same. The license for this
business will hereafter be issued by the
State Treasurer Selling in violation of
this act is punishable by a fine of $50
or Imprisonment of not more than thirty
days The fine to be paid to the State
Treasurer, but this section does not APP
ply TO persons dealing solely in horses
or mules of their own raising.
The tax on peddlers of clocks stoves
and ranges, 500 instead of $50.
Bicycle dealers, the same tax as be-
fore, $40 in towns of 10000 or more, S.
in towns of less than 10000.
The IS tax on dealers in theatre
tickets is eliminated.
As to pawn brokers the annual tax Of
$100 remains the same as before, but
now it is added that this section shall
apply to all persons, firms or corpora
tons who lend money on chattel mort
gage and charge more than the legal rate
of interest, provided this section shall
not relieve any persons from the pen
alties for usury.
On livery stables the same tax of 50
cents for each six months for every
horse or mule kept
On sewing machines the same tax of
$3.50 upon manufacturers and dealers.
On feather renovaters the old tax OF
SO for each county in which business IS
conducted.
There is no change in the peddler's tax
of $40 for each county, or $50 where he
has a horse or vehicle, and 500 on
itinerant statesmen, but in addition to
the old exemptions are now added books
periodicals and printed music.
On lightning rcd agents, SIS instead Of
$50 in each county.
On hotels, twenty-five cents for each
room where they charge more than $100.
or less than SO, and fifty cents per room
on those charging $500 or more
On cotton congresses a tax of 81 for
each 1000 bales compressed instead Of
tho old tax Of $50 on each compress.
On billiard and pool tables and bowl
ing alleys. ii in connection with any
place where liquor is sold, $50 for each
table. on all others $25.
On gift enterprises 500 On itinerant
dealers in prize photographs or Other
prizes, 800 in each county.
SLOT MACHINES.
Slot machines with fixed returns $50
Any person operating slot machine for
any other purpose than to dispose of ar