Year: 1869

time at which it shall begin to be of force, as
well as the time when itsshall expire, which
shall always be'on the first day of April next.
q Sec. 40. No license issued by the sheriff
shall be valid until the same shall have been
exhibited to, and countersigned by the Reg
lister of Deeds of the county, who shall
receive for the services imposed on him by
this act in reference to licenses a fee of twen-
ty-five cents from every person licensed.


Sec. Al. The Register of Deeds shall keep
book, in which he shall record the name
of the person licensed, the trade or profession
TO be followed or the franchise to be enjoyed,
the date at which 1t begins to run and the
sum paid to the sheriff, and he shall on the
first Monday in January, April, July and
October, send a certified copy of such record
for the quarter last preceding, to the Auditor
Of the State, who shall charge the sheriff
with the amount 50 appearing due. IF any
Register shall fail to perform the duty hereby
imposed on him, he shall forfeit to the State
e penalty of two hundred dollars, to be re-
covered of him and the sureties to his official
bond, or motion in the Superior Court for
the county of Wake; and on such motion
certified copy of his official bond and the
certificate of the Auditor of the State setting
forth his failure to make the required return,
shall be prima .facie evidence emitting the
State to judgment in the absence of any
sufficient defence. 't 7u3t1


Sec. 40. Every person who shall practice
any trade or profession or use any franchise
taxed by the law of North Carolina, without
having first paid the tax and obtained
license as herein required, shall be deemed
guilty of a misdemeanor, and shall also for
\ felt and pay to the State penalty not to
exceed twenty dollars at the discretion of
the court, (and in default of the payment of
such fine, he may be imprisoned for not more
than one month, at the discretion of the
court) for every day on which he shall prac-
tice such trade or profession, or use such
franchise; which penalty the sheriff of the
county, in which it is incurred, shall cause to
be prosecuted for before any justice of the
peace of the county.


.H Sec. 43. The sheriff shall Immediately
report to the Register of Deeds all sums
recovered by him as penalties under this act,
and the Register shall add threefourths of
each penalty recovered to the record of IL
censes required to be kept by him; the other
fourth the sheriff may retain.


Sec. A. No license shall be granted to
any person until the license tax due by him
shall be duly paid.


SCHEDULE c.


The taxes embraced in Schedule G shall
be listed and paid as specially therein direc-
ted, and shall be for the privilege of carry
ing on the business named:


Section 1. Every Express Company shall
make return to the Public Treasurer on or
bef;,re the first Mondays in January, April,
July and October, of each year, of the gross
earnings and receipts of such company
within the State of North Carolina during
the three months next preceding The said
report shall be verified by the oath of the
chief officer or agent of the company at its
principal office in the State The said COM
pany shall ON or before the third Monday of
each of the said months pay on the gross re-
ceipts two per cent. for each three months,
and for failure to make such report, or pay
such tax, the company shall pay as taxes
two thousand dollars, to be collected by
such sheriff as the Public Treasurer may
designate, by distress or otherwise.


Sece. Every Telegraph company doing bu-
sness in this State shall, at the times and in
the manner prescribed in the preceding sec
tion, make report of the receipts of said
Company within this State and pay to the
Public Treasurer one per cent. for each three
months, and in case of default of such report,
or payment, the company shall pay as tax
one thousand dollars, to be collected by
such sheriff as the Public Treasurer shall des-
ignate, by distress or otherwise.
Sec. 8. Whenever the seal of the State,
or of the Treasury Department, Notary
Public, or other public officer, except clerks
of the Supreme and Superior Courts, requir-
ed by law to keep seal, shall be affixed to
any paper except as hereinafter is excepted,
the tax shall be as follows, to be paid by
the party applying for the same: For the
seal of the State, one dollar, to be collected
and paid into the Treasury by the Private
Secretary of the Governor; for the seal of
the Public Treasurer, to be collected by
him and accounted for as other public
moneys, fifty cents; for the seal of the Su-
preme Court, fifty cents. to be collected by
| the clerk, and paid by him into the Treas
ury; and for the seal of Notary Public, or
other public officer, twenty five cents, to be
collected and paid over by the officer colec-
| ting the same, to the sheriff of the county
where such seal is kept. Said officers shall
keep an account of the number OF times
their seals may be used, and shall deliver to
the proper officer sworn statement thereof.
Whenever scroll is used in the absence OF
SEAL by any of said officers, the said tax shall
be on the SCROLL Seals made for the use of any
County or State or other Government, or
used on the commissions of officers in the
militia, Justices of the Peace, or any public
officer not having salary, or under the
pension laws, or upon any process OF court
shall be exempt from taxation. The officers
collecting the seal taxes may retain, as COM
pensation, five per cent.


Sec A. On each marriage license, mortgage
decd marriage contract, and deed in trust
to secure creditors, there shall be a tax of one
dollar. On every other deed conveying, or
contracting to convey, title to real estate,
and on all other instruments admitted to re-
gistration. where the consideration exceeds
| three hundred dollars and is less than one
| thousand dollars, fifty cents, and twenty-f five
cents in addition for every additional one
| thousand dollars. Where any f the fore
| going instruments are proved before The
clerk of the County Commissioners, he shall
be charged with the collection of the tax
| as heretofore. Where probate is
otherwise made the Register shall col
lect and pay the same. less five per cent
commissions to the sheriff, rendering sworn
statement of the number and character of th<
Instruments admitted co registration and
the taxes due there on, which the sheriff
shall file with the Clerk of the County Csm
missioners, as directed by law.


Sec 5. Onevery charter of incorporation
of any company granted by tae Genera
Assembly other than those fer charity, be
nevolence or literature, where the corpora
tion had power to become incorporate un
der the provisions of chapter twenty-six
Revised Code, entitled Corporations" an,
IN q NV o,,,ouf n, nnt of n,-.,,, ,,,ob chorfo,