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

injured QOlldTS IOr 6dCn Qdy VI part
of day. When less than fifteen cars
are required for transportation, fifty
dollars. CircuseS charging not ex-
ceeding twenty-five cents, not exceed
ing twenty-five dollars per day. Anc
on each side show, whether unattach-
ed or q part of any show herein enum-
Grated, for which separate admis-
sion is charged, fifty dollars. On every
other show given under canvass or
otherwise in which animals are ex-
hibited, trapeZe or Juggling perform
ances are given, for each day or part
of a day, fifty dollars, whether free
or otherwise. Every county shall have
the power to, fix the county tax on all
circuseS. shows. menagerieS or enter
tainments mentioned in this section at
such amount as the county commits
sioners may deem proper, not to ex-
coed the amount levied by the State:
Provided, the same shall not be less
than one-half the State tax provided
in this section. The county commits
SionerS of any county may refuse TO
allow any circus, shows, menagerieS
or entertainments mentioned in this
section to exhibit in their county, pro-
vided notice is given the sheriff of the
county not to issue such license"
No tax shall be charged for any ex-
hibition or entertainment for the sole
charitable objects.
Section 81 allows towns and coun-
ties to levy additional taxes (above the
$500 provided for) on oculists or OPP
ticians.
Section 80, relative to real estate
and rent collecting agents, is amend
ed so that it provides now that no
city, town or county shall levy any
additional tax upon persons who draw
Il -.<afex
ton.
Section "a, on horse dealers, re-
quires sheriffs to furnish the State
Treasurer, with a complete list of per-
sons engaged as horse dealers, and
horse dealers are defined as being all
persons, firms or corporations operat-
ing under a livery stable license, who
buy horses or mules to sell, and in adj
dition to the livery stable tax they
are required to pay the tax of $500
under this section.
The tax on bicycle dealers is re-
pealed in such cases as when it is con-
Quoted in connection with some other
business paying d license tax.
In section SO, on merchandise
brokers the words merchants tax
are eliminated.
Section Al, on livery stables, was
amended by CHASING every person, firm
or corporation operating under a
livery stable license, and who buys
horses or mules to sell as a horse deal
er, and imposes an additional tax of
twenty-five dollars.
Sec. AZ provides that any applicant
for license to manufacture or sell
sewing machines, shall furnish the
State Treasurer with the names of
every class or style of machine offered
for sale. The clause requiring that
l. e
shall be countersigned by the State
Auditor, is eliminated.
Several changes are noted in Section
"A on peddlers Each peddler on foot
is taxed $25 instead of $40 for each
county, or peddler with horse cart $50
instead of $50. The section provides
for a tax of 500 upon peddlers of
medicines and drugs. County Com
missioners are empowered to exempt
from license tax q Confederate sol
der as we'll as any poor and in
firm person.
Sec. As on hotels was amended so
as to fix n tax of % cents per day
for each room of a hotel charging
more than $1.00 and not exceeding 81
per day, and tax of so cents per
room for those charging over So pei
day.
Sec. 40 changes the tax to fifty dol
Slot Machines.
Sec. SO on slot machines is amend
ed so as to make it misdemeanor to
operate a slot machine exhibiting nude
or obscene pictures, and eXempts per-
sons operating slot machines where
the return of merchandise is the same
value as the coin deposited and used
as an automatic clerk.
Dealers in Futures.
oh +1x-
of dealers in futures as follows: In
towns of less than 5000 inhabitants,
$500; in towns of more than 5000
and less than TO- 200 inhabitants, $500;
in towns of more than 10000 and less
than $4,000 inhabitants, $500; and in
towns of more than Is, 600 inhabitants
$500. Nothing in this section shall
be construed into making such bust
ness lawful or to exempt such person.
CORPORATION or other association of
persons as principal or agent from the
penalties prescribed in section 221 OF
the Public Laws of North Carolina of
1889. and any other act amendatory
thereto, nor to validate any contract
entered into in violation of the pro-
visions thereof.
Section 60, relative to grain distiller-
les, provides for semi-annual Ii
cenSe tax as follows, being an increase
of'100 per cent. over the old tax:
When the daily capacity of such
distillery is three and less than six
bushels, tax of $50; when six and
less than twelve bushels daily capac-
ity, a tax of 500: when twelve and
less than twenty-four bushels daily ca
pacity a tax of $50; when twenty
four and less than forty-eight bushels
daily capacity, tax of $3.50; when
forty-eight bushels daily capacity or
more a tax of S400
The new revenue act adds new
section numbered 81, entitled: Social
Clubs" which reads as follows: "Any
organization chartered or organized
as a social club which desires to keep
on hand at their club house, or other
place of meeting, spirituous, vinous or
malt liquors, or any mixture thereof,
to be sold or given away to the mem.
bers of such organization, shall, on the
first day of January and July of each
year pay a semi-annual license tax Of
one dollar for every person who has
been member of such organization
during the preceding year; but the tax
shall be one-half of said amount when
the malt liquors only are sold or given
away at such club unless and until
the said tax has been paid, any person
concerned in keeping such liquors or
-.