The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1905-03-19

1
Sec. So of the new act provides
that one-half the tax levied by the
county for liquor license shall be APP
piled to the school fund in the county
The new section headed, How Ii
quor license may be procured" in
cludes person, firm or corporation
| desiring to conduct and operate q
grain distillery," with those desiring
to "sell liquors." and the same condi-
tons are required of them as to those
who seek to obtain license to sell IL
quor.
Section 81 of the old act, entitled
MERCHANTS Tax" was abolished.
Section 60 in dealers in pistols,
etc." is so changed as to place the tax
on metallic pistol or rifle cartridges"
Section 70 on Pianos and organs, /"
is changed, reducing the license tax
from $40 per annum to $25.
Trading Stamps.
Section rs, on trading stamps, is
completely revised. 1t is as follows:
"An annual State tax upon the bus
mess of issuing, selling, or delivering
trading stamps or checks, receipts,
certificates, tokens, or other similar
devices to persons engaged in trade,
or business, with the understanding or
agreement expressed or implied that
the same shall be presented or given
count bonus or premium, as an in
ducement to secure trade or patron
age, and that the corporation, firm or
association, or person selling or deliv-
ering the same Will give to the person
presenting, or possessing the-same
money or other things of value, or any
concession or preference, in any way
on account of the possession or presen-
tation thereof, is hereby assessed
1~t al
corporation, firm, association or per.
son engaged in such business, one hum
dred dollars. That nothing in this Sec
ton shall be construed or apply to a
manufacturer or to a merchant who
sells the goods of such manufacturer
from offering to present to the pur~
chaser or customer a gift of a certain
value as an inducement to purchase
such goods"
Railroads.
Section rs is amended so as to re-
quire railroads to report their earn
ings to the Auditor in August instead
of June.
Express Companies.
Section 80 is amended so as to pro-
vide a tax of two and one-half per
cent. upon revenues derived from bus
mess done wholly within the State.
The section is as fololws:
business in this State shall pay to said
State an annual tax of two and one
half per cent. upon its gross revenues
derived from business done wholly
within this State-that is to say upon
business originating and terminating
in said State; and that the said ex-
press company shall make to the
Treasurer of said State quarterly re-
port underneath, showing the amount
- i i
company in said State, for the quarter
next preceding such report; provided,
no county, city or town shall be allow
ed to impose an additional tax, license
or fee provided in this section except
the ad valorem."
Telegraph Companies.
Section 81 of the new act provides
for tax of two and one-half per cent.
of the gross earnings of every tele-
graph company on business done en-
tirely between points in this State.
Telephone Companies.
Section 80 of the new act provides
for tax of two and one-half per
cent on the gross receipts of such
company within the State, reckoning
for the purpose of ascertaining the
amount of such gross receipts the pro-
portion of the Interstate business
done within the State, which is prop
erly credited to North Carolina.
Section SO of the new act, which was
section 81 of the old act, on the duties
OF sheriff in case of violation of the
provisions of the Revenue Act pro-
vides that the sheriff shall not be
liable for the false arrest or wrong
fully levying upon any property under
this section unless it shall appear
that the sheriff did so maliciously 1t
shall be the duty of the sheriff to fur
nish to the judge of the Superior court
at each term of court, the names of
all persons in his county doing bust
ness enumerated in these schedules.
specifying those who have paid the
tax and those who have failed to paw.
and the judge shall thereupon deliver
the same to the grand jury and charge
them as to their duty thereupon.
new section is added, numbered
SO, as follows:
1T shall be unlawful for any person
TO carry on or practice any itinerant
trade, business or profession for which
License is required under this chapter
without having in his actual possess
sion at the time of so carrying on or
praoticing said trade, business or pro-
1esSlon, said license or duplicate there
Of
Neither the State Treasurer nor
sheriff shall have authority to issue
a duplicate of any license unless ex-
pressly authorized to do SO by this
chapter. But each person, firm or
corporation shall be required to take
out separate license for each agent.
Any person violating the provisions
or this act shall be guilty of a misde-
meanor