The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1905-03-19
New Conditions For Max
ing and Selling Liquors.
BUCKET SHOP FEATURE
New Questions to Answer About In
come.--0ther Changes Affect Real
Estate Agents, Liverymen, Ped
Iers, Hotels, Slot Machines,
Social Clubs and Others.

s.S0cialCluOS ana Ut1erS.
The Joint House and Senate Com
mittees on Finance labored during the
entire session of the Legislature on the
Revenue Act, and with few exceptions,
their recommendations were accepted
without change, such changes as were
made conforming to the new general
laws governing the business of the
State. There are two sections in the
revised act in excess of the number
contained in the Act of 1903.
The Merchants Tax" was abol-
ished.
Among the more important changes
are those affecting the sale and manu-
facture of liquors, where increased
taxes are provided for; increased tax
es on ''bucket shops" but the section
may not be construed so as to legalize
such institutions; circuses, trading
stamps, railroad, express, telegraph
and telephone companies. There are
several other important changes.
The new provisions of the Revenue
Act are as follows:
At the end of section 4 on corpora
ton taxes payable to the State Treas
urer, the following is added:
Nor shall corporations legally hold
ing capital stock in other corporations,
upon which the tax has been paid by
the corporation issuing the same, be
required to pay any tax on said stock
or list the same"
Inheritance Tax.
Section of the Inheritance Tax,
makes real property with personal
property, which shall pass by Will,
subject to taxation.
Section IS is changed, placing the
duty of prosecuting delnquentS upon
the solicitor Heretofore the State Au-
ditor had power to employ attorneys
for that purpose.
Income Tax.
Section % has been revised and sew
eral additional questions added to the
new section. 1t is as follows:
The blank for listing taxes shall
contain the following questions:
WAS your gross income from sala-
ries, fees, trade, PROGRESSION and prop
erty not taxed, any or all of them,
for the year ending June 1st, in excess
of one thousand dollars?"
If the tax payer answers this ques-
ton in the affirmative, he shall be
furnished by the list-taker with a
blank in the following form, to-wit:
ITO the Corporation Commission of
the State of North Carolina:
81 hereby certify that my income
from salaries, fees, trade, profession
and property not taxed, any or all OF
them, fer the year ending June 1st, in
excess of one thousand dollars was
S.........
,
".......
'............
being duly
sworn, says that the foregoing certi-
q =. H. Nfl ,Se~ Iy,.f NFxrl
edge and belief.
Subscribed and sworn to before me
this $500. day of 19O
Said taxpayer shall fill out, sign
and swear to said certificate before
the tax lister or other officer author
lied by law to administer oaths, and
forward the same to the Corporation
Commission of the State, not later
than July 1st of that year, and said
Corporation Commission shall certify
the amount of the tax due upon the
income so reported to the chairman
of the Board of County Commissioners
of the county in which said taxpayer
resides, and the same shall be paid to
the sheriff of said county, together
with other taxes for this year, and it
shall be unlawful for any person to
print or publish in any manner what
ever any income, tax return or any
part Thereof of the amount or source
of income appearing in any such re-
turn, or the taxes due hereunder, and
any person offending against the pro-
visions of this section shall be guilty
of q misdemeanor and be punished
by q fine not exceeding fifty dollars,
or be imprisoned not more than thir-
ty days for each offense.
AT the time such taxpayer states to
the list-taker that he is liable for a
tax upon his income as herein pro-
vided said list-taker shall note the
same, on a list to be kept by him for
that purpose, and on or before July
9Th next, he shall return such list to
the chairman of the board of county
said chairman shall. within five days
thereafter, furnish to said Corpora
ton Commission a copy of such list
and the names of any other persons
in his county not appearing thereon
who in his opinion, may be liable for
an income tax hereunder, and said
Corporation Commission may take
such steps as he may deem necessary
10 require any such person whose name
name is so added, to make proper re-
turn of his said income.
In section "a on rate of income tax
commissions" are added to salaries
and fees etc. subject to taxation.
To schedule r., section 20, defining
taxes imposed for carrying on bust
ness was added: "Such license thus
obtained shall be a personal privilege,
and shall not be transferable, nor any
abatement in the tax allowed, and
unless otherwise provided I'm the Sec
lion levying the tax. the tax levied for
the use and benefit of the state shall
he collected Ia each county i'm which
tie business IL conducted.
Theatres in towns OF more than ten
thousand Inhabitants are taxed IA the
revised act ont1 $3.50. instead OF 5000.
as hnFntufure
Artists exhibiting painting statuary.
work of their own hand, shall only
lay tMu dollars
tirpuscs.
Section 20. oa clreuHea menageries.
tte, IL changed completely. The new
section reads as follows con every
exhibition "a riruua show o.