Year: 1872

ulScfeLlOu Oh Ine court. anu Ill uolaIlII Oh LLe
payment of such fine, he may be impris-
Oned for not more than one month, at the
discretion of the court, for every day ON
which he shall practice such trade or pro-
feSSion, or use such franchise ; which pen
atty the sheriff of the county in which it
has occurred shall cause to be recorded be-
fore any justice of the peace of the county.


Sec. 33. The sheriff shall Immediately
report to the register of deeds all sums re-
covered by him as penalties under this act,
and the register shall add three-fouIths of
each penalty recovered to the record of Ii
censes required to be kept by him; the
other fourth the sheriff may obtain.


SCHEDULE c.


The taxes embraced in Schedule c.,
shall be listed and as paid especially there
in directed, and shall be for the privilege of
carrying on the business or performing the
act named:


Sec. l. Every express company shall
make return to the public treasurer on or
before the first Monday in January, April,
July and October Of each year, of the en-
tire gross earnings and receipts of such
company within the State of North Caro-
lima during the three months next preced
ing. 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 company shall, ON or before the
third Monday Of each Of the said months,
pay on the gross receipts 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.


Sec. 2. Every telegraph company doing
business in this State shall, at the times and
in the manner prescribed i'll the preceding
section, make report of the entire receipts of
said company within this State, and pay to
the public treasurer two 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 col
lected by such sheriff as the public treasu-
per shall designate, by distress or other
wise.


Sec. 3. Whenever the seal Of the State or
of the treasury department, Of notary
public, or other public officer, except clerks
of the supreme and superior courts, re-
quired by law to keep seal, shall be fixed
to any paper except as is hereinafter eX-
cepted, 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 in the treasury by the
private Secretary Of the Governor; for the
! seal of the State Department, fifty cents, to
| be collected by the Secretary Of State, and
/ paid by him into the treasury 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
supreme court fifty cents, to be col
lected by the clerk and paid by him into
! the treasury; and for the seal of notary
! public or other public officer, twenty-five
/ cents, to be collected and paid over by the
said officers to the sheriff of the county
where such seal is kept. Said officer shall
keep an account Of the number of times
their seals may be used, and shall deliver
! to the proper officer a sworn statement
thereof Whenever a scroll is used in the
absence of seal by any Of said officers the
said tax shall be on scroll, seals affixed for
the use Of any county or State or other
| government, or used on the commission of
officers in the militia, justices of the peace,
! or any public officer not having salary or
under the pension law, or upon any pro-
! cess of court shall be exempt from taxation.
! The officers collecting the seal taxes may
retain, as compensation, five per cent. Any
! person receiving taxes under this section
| and wilfully refusing or neglecting to pay
| the same as required, shall be guilty of en-
! beZZlement, and on conviction shall be
fined not more than five hundred dollars or
| Imprisoned in the States prison in the dis
| Netion Of the court.


Sec. 4. On each marriage license fifty


tents, and on each marriage contract, mort
gage deed and deed in trust to secure cred
! itors where amount secured exceeds three
hundred dollars, there shall be a tax of one
| dollar. The tax ON marriage licenses shall
| be paid to the Register of Deeds when he
| issues the license, and the tax on deeds to
the Judge of Probate ofthe county in which
the instrument is admitted to registration,
| but if in two or more counties, then in the
county in which it is first registered. 1t
shall be the duty of the Judge of Probate
and Register Of Deeds to render annually
to the sheriffs during the second week in
the month of September sworn statements
in detail of the taxes received by them re-
speo lively, under this section, and at the
| same time pay him the money thus receiv-
ed, less four per cent commissions, and
thereupOn the sheriff shall file the state
ment of the Judge of Probate with the
Register of Deeds, and that of the latter
with the Clerk of the Superior Court.


Sec. ). On every charter Of incorporation
of any company granted by the General
Assembly, other than those for charity, be-
nevolence or literature, where the corpora
ton had power to become incorporate un-
der the provisions of any general law, and
on any amendment of every such character
whether originally granted by the Genera
Assembly or secured by letters patent OF
otherwise, there shall be tax of twenty


five dollars paid directly to the public treas


urer. No company shall be organized un
der such special act of incorporation, or de


rive benefit from any act TO amend thei


charter, without first obtaining a certified


copy Of such act from the Secretary o


State, which shall be filed in the Office 0


the said Secretary.


Sec. 6. Whenever any officer receives o


collects a fine, penalty or forfeiture in be


half of the State, he shall within ten day


after such reception or collection pay owe
and account for the same to the Clerk Q
the Superior Court, who shall forward sue
fine, penalty, or forfeiture to the treasure


of the board of education for the benefit c
; the fund for common schools.


Sec. 7. Any officer convicted of violatin
the preceding section, shall be guilty {
g embezzlement, and may be punished nc


exceeding five years in the State prison, q
8 the discretion of the court,


Sec. 8. All laws imposing taxes, the sub
r jects which are revised in this act are here
. by repealed Provided, That this repea
= shall not extend to the provisions of an
i law, so far as they relate to the taxes listeC
!, or which ought to have been listed, {
r which may be due previous to the ratifict


tion of this act.


Sec. 8. All laws requiring taxes TO b
y, levied by the County Commissioners o
! the first Monday in February of each yea
: are hereby repealed.


Sec. 81. This act shall he in force frol
!, and after its ratification.


Ratified the 10Th day of January, 1S7
:, Colonel Fisk's Estate.
q A letter written in New York says:
u II is rlImOred that tie legal compile