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

| IlCleS Oh merchandise, MUSIC Ut WelSu-
/ ing, shall be guilty of misdemeanor and
fined upon conviction from 5000 to $500,
or imprisoned from three months to one
| year, or both.
J There is mp provision for slot ma
chimes where the returns may be of
| greater value than the amount deposit
ed as was in the old law.
On bagatelle tables, merry go-rounds,
the same tax of $40. Skating Kinks are
not mentioned this year.
On stock brokers uniform tax Of $50,
instead of the former graduated tax,
according to the population.
| On State banks, private banks the
! same tax of 81 on every thousand dol
lars capital.
Agents of packing houses are not taxed
| separately but the tax of 500 is imposed
upon every meat packing house doing
business in the State
| On breweries, 5000 as before, and on
agencies, $50.
On dealers selling Illuminating oil,
lubricating oil, benzine, naptha, or gas
oline, $25 where gross sales exceed $25 900,
| $50 where gross sales exceed $4,000, and
! 800 where gross sales exceed 800 600.
They shall also pay for sales made dur
ing the preceding year in excess of $4,000
at the rate Of fifty cents on each 800.
On dealers in futures, 800 in towns of
| less than 5000, $3.50 in towns of less than
10000, $3.50 in towns between 10000 and
/ $4,000 $3.50 in towns of more than $4,000
| On liquor dealers selling less than five
! gallons, 800 each six months selling
more than five gallons, or rectifying 5000
| for each six months. Selling malt Ii
quors only $50 for each six months but
any person may sell wines of his own
manufacture at the place of manufacture
or within one hundred yards thereof i'll
quantities of not less than one gallon,
OF brandy manufactured from fruit and
sold in original packages. Each county
shall levy like tax for county purposes.
Dealers in rice beer, indicated bitters
etc, failing to comply with the above
section shall be guilty of msdemeanor
Druggists selling liquor, $25 instead of
the old tax of $50.
Grain distilleries semi annual tax of
$25 where capacity is from three to six
bushels. $50 where capacity is from six
to twelve bushels SIS for twelve to
twenty four bushels, $125 for twenty four
to forty-eight 5000 for forty ght bush
els or more. Each county shall levy
like tax.
One-half of the taxes levied by the
State for liquor license shall be paid
to the State Treasurer and the other
half to the Treasurer of the County Board
o. Education for the benefit of the school
fund of the county.
On dispensaries per cent. of the gross
receipts 10 be paid to the State Treas
urer within ten days after the first day
of January and July of each year.
Tho social club section does not appear
at all in the new act.
MERCHANTS TAX.
| On all dealers in merchandise, whole
sale or retail or $4,000 or less, forty cents
per thousand. On the excess over $780,,
GOO to SIS, Zoo thirty cents on the excess
of $4,000 to $1250OO twenty-five cents,
on excess over $125,000 twenty cents.
Dealers in pistols, $50 instead of $40
and on every dealer keeping bowie
knives, dirks daggers, brass knucks, $780,
and on dealers in fire crackers 50, pianos
and organs $40, and in addition forty
cents on every hundred dollars received
from the sale of pianos and organs to
be paid January and July lst. Any per
sons selling pianos or organs without
license shall pay penalty OF $2oo, and
also pay double the license and sales tax
for tho year then current.
There is no further change until the
section on emigrant agents, where all
such pergons are taxed 500 for the state
and 500 for each county where bust
ness is transacted, Instead OF the old tax
of S25 Any one engaging in this bust
ness without license shall be fined not
| less than 5000 or imprisoned.
! On itinerant occulists, S. for each coun-
| ty in which he practices and 80 addi-
/ tional in any county in which he may
! offer spectacles for sale and on timer
ant opticians $40 for each county
TELEGRAPH AND EXPRESS COMP'Ys.
! In schedule C, there is no material
! change until section so, Express COM
! panies and telegraph companies is
: reached Irpon these the new tax is as
! follows: On express companies " on
/ every mile of railroad in the State used
/ b. the company On telegraph companies
/ "a cents on each mile of wire operated
within the State. On telephone com
/ panies per cent. of the gross receipts
within the State. provided that II any
such company show one quarter OF its
assets invested in bonds of the State o"
| of any county. city or town of the State
or any property taxable therein.
the tax shall be one and one-half per
cent. and if the amount invested shall
be one-half it's total assets the tax shall
be one per cent and If amount invested
be three fourths of its total assets the
tax shall be one-half of one per cent