The Greensboro patriot [March 19, 1873]

              THE PATRIOT
PUBLISHED WEEKLY
AT GREENSBORO, N. C,
11Y DUFFY It MOKKHEAD.
TERMS—Cull invariably in advance:
One year $2, six months $1.&>.
HTAiiy person IssjHngjh. subscriber, will
eceive on- copy gratis.
Kulos of Advertising-.
: ttHtmemU payable in advance.
rliatmtmU nttarttrly in ariranrr.
l« IMI) SMO* :IMO» limis lyr
The Greensboro Patriot.
Established in 1824. WEDNESDAY, MARCH 19, 1873. {New Series No. 263.
Business Cards.
c 1 1 ■ ( 4 $ 5 t 7 » 10
Two inch* ». ~ 4 C, M I'J 18
HIT.-. " 3 f. s IS If. id
1 7 10 M *» «
1 " 5 S 1-2 u H :w
7 1" 14 18 30 Ml
. •• IU 1.". •."i IS 40 75
1 •■ i:. so :io 40 75 V&
■r orders, "'* weeks, $7 ; Magistrates'
II weeks
- < Week*, ?•*
■-• : Administrator, no-
:,iy—in luttanct.
..- )<-r ,;.-, l,le eolaain adv.rtise-
I MT cent, additional.
- :::i per mil. additional.-
- 25 per cent, additional.—
tteaenuchaagedqurlnr/ ■■»
_
IV Obituaries, ont ten lines, charged as
AemenU -payable in advance.
-W-1A.. COLLINS,
Cabinet Maker, Undertaker,
and
Wheel-Wright,
Corner of Dnvie ami Sycamore Streets, prescribed by law
Qrcemboro, N. C,
A I.WAYS keep, a full line of
iletalic and Cast Burial Catet,
Walnut and Rosewood Coffin..
which can be furnished and delivered
, A , A -w\ • n ...«« I ed or devised shall not be»the entire 1 Act 10 JKaiSe UeVenUe. inheritance, the heir or devisee
—— shall pay a pro rata part of the tax,
SEC. 1. The General Assembly of corresponding with the relative
Xorik Carolina do enact. That the I value of the estate or interest. If
taxes hereinafter designated, paya- I the legacy or distributive share to
ble in the existing national cnrren-1 be received shall not be the entire
cy, shall be assessed and collected . property, such legatee or distnbu-under
the rules and regulations tee shall in like mauner pay a pro
I rata part of the tax according to
SEC. 2. On each taxable poll or •the value of his or her interest.—
male between the ages of twenty | Whenever the personal property in
sale of liquors in any particular lo- contained shall prevent any person
cality.
SEC. 12. Every merchant, jewel-er,
grocer, druggist, and every
other trader, who, as principal or
agent, carries ou the business of
buying or selling goods, wares or
merchandise of whatever name or
description, except such as are spe-cially
taxed elsewhere in this act,
shall pay one-eighth of one per
cent, on the total amount of pur-
Professional Cards.
.;„„. II. Dillard. Jno. A. Gilaier.
Murray F. Smith.
Dillard, Gilmer & Smith,
ATTORNEYS AT LAW
.ml
SOLICITORS IN IfANKKUPTCr,
,v.r llaulc of Greeu.boro, Opp.ani
BenboW House.
rRACTiCE in Male and Federal Court..
Special attention given to matters in
llankrupt. y, ami canee. arieiag under Inter-
..-:, lie, iii District Court of Western
North Carolina. Collection, in
: Federal Court, solicited.
26, W7S. 205:ly.
( P. Ml.M.I.MIAI.I.. JOHN N. STAPMU.
MENDENHALL & STAPLES,
ATTORNEYS. AT LAW,
<;KEE««SB©B©, N. C .,
Will practice in the Courts of Guilford, Rock-iiiHhani,
Davidson, Forajtbe, Stokes, Kan-uid
Alaawnee: aba, I:. S. Circuit aud
i ourtl flaeend attention given to
in all pan* ut the State, and to
C.i:ikl upl.V.
; t, i i:l ■ .• MM door North of Court_Houee.
« l» .
RALPH GOERELL,
librae) and Counsellor at Law,!ii£
Greensboro, N. C,
Wv II.I. practice in Ik" court* »f Alamauee,
Uuiliord and Kaudoloh, and
jnknipt courts. Onke, No. 6 Law Hew on
U , ,| si.- ol Coon House.
11 attention jriven to collecting, and
.- i .— ...u,mined lo hi. cam.
A, i..■.■:. i-;i.iy
can
...thin two hour.' notice.
A good Hearae alway. in readineea. A
good line of
1'liture Francs
Made on abort notice, from either Gilt,
Walunt or Mahogany Moulding.
BED-ROOM FURNITURE
on hand or made at short notice.
Repairing of Boggiea, Carriages, 4tc, a
specialty.
tT" Country produce good as cash.
feb l:ly
J. E. O'Sullivan,
Tin Plate & Sheet IronWorker,
IIKALKK IN
Planlaheu, Japsuaaed * .stamped
TIN WARE, STOVES,
PUHP8, Lightning Roil., 4c; Stencil Plate.,
BRASS CHECKS,
for Hotels, Saloons, oVc.
Gaa Fitting, Roofing, Guttering,&c,promptly
executed.
MerchanU are inrited to examine my rtock
before pun-basing elsewhere. [an «6:ly
A. J. BKOCKMANN,
Manufacturer of Cigars,
SOUTH ELM STREET,
KKKPS cuuntiuill/ i'ii hand a large slock
of the fiutst cigani, of Havana and do-m-
iK li-;tt ; alito liue-t brands ot Smoking
Tobacco, Snuff, Pipe*. Cigar-HoMem, and a
selected stock of musical instruments.
11>* keepg cun-iavntlv uianutacturing cigars,
and ciin nronipllr fill orders on shortest 110-
jan 25:ly-pd
■W. B.
w Clark. J.M. Mull-..
Clark & Mullen*
Attorneys At l^aw,
HALIFAX, N. C,
1)1; \( TICK in all the Curt-
Martin, Northampton and
Iii the uiirem
i.l
Ei
Court
•il.-ial Court*.
.ill |i
Halifax.
uenHnbe
,i' North
Watch-Maker,
Jeweler * Optician,
Greensboro, N. C,
IU- con.tuntly ou hand
a splendid aasoHananl o/
raahionahls Jewelry,
and some splHidid
IVaichu and Csodht,
-old Cheap for Gauls!
,1 North
mar 14:ly
\\..-. !• in.. Titos. B. KBOOR,
BALL & KEOGH,
:', I TORN1YS AT LAW,
HI., nest Lindsay Building,)
one and fifty, except snch poor and the hands of such administrator or chases in or out of the State, for
ifirm P<TBOU8 as the County Com- executor (the same not being need-miasiouers
may dettlare and record ed to be converted into money in
fct subjects for exemption, there the course of the administration)
lil{..KNSBonO, S. i*.
i-.' I.
, M ...IIIS. J.I. SOI.KS.
SCALES & SCALES,
Attorneys at Law,
Ureenahoro, N. C,
1)1: \i riCKin ill' SlaleaiMlPederalCouria.
(Vales will attend the Probate.
r»» Watehea, Clocks. J-w-l-y, SewtogMa-chini*.,
«ud Pistol, r-pnireil cheap and on short
notice. Call opposite the Old Albright Hotel,
Ea-I darket Street. W-ly
ry An ass ,rted stock of Guns, Pistols.
Cartridges, Ac, always on hand.
DAVID SCOTT,
JiHi'lIrr and Watchmaker.
North Elm St., East side of the Court House
Will Work for Half-Price
In repairing Watches, Clocks and Jewelry,
april ar.:lr
■ I I.'..
!-• M
,MI Count* ai Wvntworth
iiidaT of eveiy mouth. jiinli):l»n»p
D. A. St. R. F. ROBERTSON,
Surgeon Dentists.
i M&
citizens of
GfeembocQ|
and the siirrniin-dingconntry.
One or the other of them
■rayi he toiinil nt their othce on
Lindsaj's cornel1 up stairs, fiitraucw I-^iu>t
.M.irk.-t Str.-el. _ ^ I
S;i! isfuriory nlerence given, if desired,
from our raipcctivfl patron
past twelve or tilleen years. Xl3:tf
N. H. D. WILSON,
L1FK A; FIRE INSUBANC. AUENT,
Greensboro, X. C,
REPRESENTS first-class Companie*
with in aggregate capital of over
THIRTY MILLIONS DOLLARS,
llavinir associa and can carry a full line at lair rates
ted themselves CTOfHce, up stair, over Wilson A. bho-in
the practice of Iwr'a Bank, under the efficient supervision
DENTISTRY, of
respectfully oiler »»• »■• aWBaauU,
their profession- who will at all limes be glad to wait on
ul services to the all who desire either
Life or Fire Policies.
mar 14:ly
Chasi. 6. Yates,
BTOr AT THE
YAHBOROUGH HOIISK
Baleigb, N. C.
(.. W. lilaikncll, Proprietor.
Smith's New Hotel.
KKIDSVILLE, N. C.
Hoard l.SO Per Day.
).itr.ui:ige ol our Friends and the Pub-lic
Solicited.
i\ gtableaeonneeted with the Hotel
J. W. SMITH & CO.,
irMf Proprietor.
MANfKACTt'RKa OK
during the Tin, Slieet Iron fc Copper Ware
NO dealer in Dry Goods, Hats, Boots and
MW, Wood Ware, Lanipe, Crockery,
and Glass Ware, Groceries, Stoves, and as-sorted
GIMKIS, generally. No. '^1 South Elm
T Street, Greensboro, N.C. Goods sold low for
" cash, or barter. jau 19:ly
ANDd
81KM
1
T
Uo
PLANTER'S IIOTKC
|'his House la i.l.asanlljlocul
ed on KII-I Street near the Court
iii.r.:.iiil is roady for the reception o
.nuns a.ul Travelers.
TUE TABLE
1- iliviivs supplied with the hest the mar-
THE STABLES
An- iu charge ofcat ofti] and attentive h«»»t-ml
no pains are apared in any ma-le
render gneata comfortable.
THE BAK,
A; .it In il i.» iii.- I'liiniers is always siip-pheii
»i'h the best Wine.-., Liqnon and
LIVERY STABLES
ll... lately been attached to this Hotel.
irtiea sriahinjr. conveyances, can be
accoiiiiMlated «itl. 4-ood 'l'«aain*«.
i'; icea a- low, if not lower ihan any
nthn I."'el in town. JOHN T. KEESE,
..."■rly Proprietor.
N. II. D. WILSON. CIUS. E. SHOIIKK.
«ll>0\ X SIIOBER,
BANKERS.
GREENSBORO, tf. C,
(South Elm Street, opposite Express Office.
BUY and sell Gold and Silver, Bank Notes,
State and Government Bonds, Kail Koad
Stocks and Bonds, &c.
f%>~ Receive Money on deposit subject to
SIGHT CHECK; and allow inlrresl
in kind U)HIQ time deposits ofCURRENCY
or SPECIE.
Discount JsuMineNM l*u.|>er!
Collections made at all accessible points.
Sept. loth, ly
.^boroBoo*^
if 11
%
~~ v.C-lected
a tax of oue dollar aud five apply to tbe County Commissioners
cents, the proceeds ot such tax to to appoint three impartial men of
be devoted to purposes of educa- probity to assess the value thereof,
tiou as may be prescribed by law. and such assessment being return-
If any poll tax shall not be paid ed to the Commissioners, and being
within sixty days after the same confirmed, shall be conclusive of
shall be demaudable, it shall be the the value. To facilitate the collec-duty
of the sheriff, if ho can find no rJoo of tax on collaterals, every ex-property
of the person liable suffl-! ecutor or administrator shall return
cieut to satisfy the same, to attach | in bis inventory whether the estate
any debt or other property incapa- \ of the deceased goes to the lineal
ble of manual delivery, due or be-! or collateral relations, 01 to a stran
B. 3ST. SMITH,
(Formerly of Guilford.)
Grocer&CommissionMerchant
Charlotte, N. C.
DEALER in all kind ol countiy produce,
such as grab, Hour, meal, bacon, lard,
LtyYBEK HOUSE,
Main Sti el. Salisbury, N. C.
A FIRST CLASS HOTEL.
BV l.WY DELICACY IS SEASON
hutti i e«:», p
Ac.
Flour a specialtv.
ultry, Iruiia liijiiors, tobacco
13 3mpd
"W. ^.. HOBNEY,
Ijlaasengi is uml ll.i^^n^ii Convcved Fr«
ot Charge.
C, S. BROWN, Proprietor
CKYniAL HOLSE
NO. 14Uo MAIN STREET,
Richmond, Virginia,
TKAN8IENT Hoard, with Lodging, $1
per day. Board per week, lo.
longing to the persou liable, or that
may become due to him before the
expiration ot the calendar year, and
the person owning such debt, or
having such property in pojsessiou,
shall be liable for said tax.
SF.C. 3. The taxes hereinafter de-signated
shall be applied to defray
the expenses of tbe State govern-ment,
and to pay appropriations for
charitable and peual institutions.
CLASS I.
SEC. 1. There shall bo an ad valo-rem
tax_ ooff ttwweennttyy cents for the
general fund ou every one hundred
dollars value of real aud personal
property in the State, subject to
exemptions made by law,
gcr, aud if to collaterals, whether
such collateral belongs to the first
or second '-lass above mentioned,
under a tKjiialty of oue bnndred
dollars, to be recovered in the name
and for the use of the State; and it
shall be the duty of the Superior
Court Clerk of the county to furn-ish
the sheriff with the names of
the executors aud the administra-tors
who make such returns, after
each and every term of his court.
SCHBDCLE B.
The taxes in this schedule impos-ed
are license tax for the privilege
of carrying on the business or do-ing
the act named ; and nothing in
ing moneys, credits, bonds, stocks, I (big schedule -contained shall be
&c. construed to relieve any person
includ-
SEC. 2. A special tax of seven
cents on the one hundred dollars
shall be levied and collected on nil
the taxable property of the State
to meet an existing deficiency in
the treasurv. That whenever In
any law or act of incorporation
granted either under
nd i igars
every style.
July h.ly
led with the
Meals at all
Finest
hours
Liquors
Oysten tola
WATCH-MAKER, JEWELER AND
OPTICIAN.
TTA8 a beautiful stock of_Watches,
the general
law or by special act since 4tb .Inly,
1808, there is any limitation of tax
atiou, the same is hereby regaled,
and all the property ami effect* ol
all such corporations shall IK- liable
to full taxatiou like property owned
bv individuals.
' SEC. 3. A special tax of nine
cents on the one bnndred dollars
shall be levied and collected on all
the taxable property "f the State
for the Insane Asylum and the
Iiistitiiiion for the Deal. Dumb and
Blind.
SEC. 4. A s|MH-ial tax of six cents
on tlie one hundred dollars shall be
levied and collected on all taxable
properly ot the State, to be applied
to theaopport ot the convicts ol the
Peniteaiiary, and tbe erection of
the outer wall around the saiiuymd
for no other purposes.
CLASS II.
The subjects and permm* mentioned
in the foltoicing elats shall be taj-erf
as specially mentioned.
SEC. 1. Ou the net incomes and
profits other than derived lioui
that property taxed from auy
source whatever dining the year
proceeding the first day of April in
each year, there shall be a tax of
one |ier cent. The iucome tax
shall include interest on the securi
ties of tbe United States, of this
State or other States or govern-ment.
In estimating the net in-come
the ouly deduction by way of
expense shall be:
1. Taxes other than the income
tax due this State.
2. Kent lor use of buildings or
other property or interest ou en-cumbrance
ou property used in the
business from which the income is
derived.
3. Usual or ordinary repairs ol
the buildings from which the in-come
is derived.
4. Cost or value of the labor, ex-cept
that of the tax payer hiraselt,
raw material, food and all other
necessary expenses incidental to
the business trom which the income
is derived, together with the nee
essary expenses of supporting the
family, which shall in no instance
exceed one thousand dollars.
5 The tax-payer shall return to
the assessor the net amount of his
iucome, which return the assessor
ahal! tile in the office of the County
Commissioners.
SEC. 2. Upon all real aud person-al
estate, whether legal or equita-ble,
situated withiu the State,
which shall descend or be devised
or bequeathed to any collateral re-lation
or person, other than a line-al
descendant or ancestor of the
husband or wile of the deceased, or
husband or wife of such ancestor or
descendant, or to which such col-lateral
relations, may become enti-tled
under the law for the distribu-tion
of the intestate estates, and
which real and personal estate may
not be required in payment of
debts aud oilier liabilities, the fol-lowing
pev centum tax upon the
value thereof shall be paid :
1. If such collateial relation be a
brother or a sister of the lather or
Brother of the deceased, or issue of
such brother or sister, a tax of one
per cent.
2. It such collateral relation be a
more remote relation or the devisee
or legatee be a stranger, a tax of
two and a half per cent. The real
estate liable to taxation shall be
listed by the devisee or heir in a
separate column, designated its
proper i»er cent. tax. The |>ersonal
estates or real estates reduced to
assets, shall be liable to tbe tax in
the hands ot tbe executor or ad
ministrator, and shall be paid by
him before his administration ac
D. J. McCOKMICK,
Proprietor.
im
clocks, Jewelry, Plated Ware, Pis-' count is audited, or the real estate
, Cartridge., Notion., 4c. All repair- j, gettledi ^ tne sheriff of the
•T^ftUlhBaatM. deo25:lj | county. If the real estate descend-froni
the payment of the ad valorem
tax ou his property as required by
the proceeding schedule, and no
city, town, or other municipal cor-poration
shall have power to im-pose,
levy or collect any greater on
real anil personal property than
oue and one-half r.er centum on the
value thereof. Provided, That this
act shall not apply to cities or
towns where a rate of taxation is
fixed in their charters.
SEC. 1. Traveling theatrical com
panics shall pay five dollars for
each exhibition. When the theat-rical
exhibitions are by the season
of not less than one month, the tax
shall be fifty dollars per month.
SEC. 2. tin each concert or musi-cal
entertainment tor profit shall be
paid live dollars; ou each lecture
tor reward, live dollars.
SEC. 3. Ou museums, wax-works
or curiosities of any kind, natural
or artificial (except painting and
statuary) on each day's and night's
exhibition, shall be paid five dol
lars.
SEC. i». Ou every exhibition of a
circus or menagerie, for each day
or a part of a day, one hundred dol-lars
aud for each sideshow to a cir-cus
or menagerie, ten dollars.
Sic. S. On all itinerant compa-nies
or persons, who exhibit for
amusement of the public, otherwise
than is mentioned in the four pre-ceding
sections, five dollars for
each exhibition. Exhibitions given
without charge for admission, shall
lie exempt, aud provided that all
fairs or exhibitions for the promo
tiou of religious, educational or
charitable objects shall be exempt.
SEC. 6. On all gift enterprises, or
on any persou or establishment of-fering
any article for sale, aud pro
posing to present purchasers with
any gift or prize as an inducement
to purchase, teu dollars and one
per cent, upon the gross receipts.—
And ou any lottery,whether known
as a beneficial association or other-wise,
five hundred dollars aud five
per cent, on gross receipts, to be
paid to the Treasurer of tbe State.
This tax shall not be construed as
a license, or to relieve such persons
or establishments from any penal
ties incurred by a violation of the
law.
SEC. 7. Every agency ot a bank
incorporated out of the State, one
bnndred dollars, to be paid to the
State Treasurer.
SEC. 8. The tax on billiard sa
loons shall be twenty dollars on
each table. Every place where a
billiard table is kept for hire shall
be considered a billiard saloon
within the meaning of this act.
SEC. i). On every bowling alley,
or alley of the like kind, or bowl-ing
saloon, bagatelle table, or any
other table, stand or place for any
other game or play, with or with
out a uame, uuless such alley,
stand, place or game is kept for
private amusement or exercise
alone, and uot prohibited by law,
there shall be a license tax of twen-ty
dollars.
SEC. 10. Every dealer in spiritu-ous
liquors, vinous liquors, porter,
lager beer or other malt liquors,
shall pay a tax ol five per cent, on
the amount of all purchases; and
every agent who offers liquors for
sale," shall pav the tax on the value
of all liquors of every description
sold by bint. . .
SEC. 11. Everyperson desiring to
sell spirituous " or malt liquors,
wines or cordials in quantities less
than a quart shall before engaging
in said sale, obtain an order to the
sheriff from the Board of Commis
aioners of the county iu which he
proposes to do business, to graut
him liceuse, which orders they may-grant
or refuse at their option, and
it granted he may takeout license
for not less than oue year, aud
shall pav a tax therefor of twenty-five
dollars. Every retail dealer
of malt liquors only shall pay a li-cense
tax of fifteen dollars per an-num.
Provided, That this section
shall not be construed to repeal or
alter tbe provisions of any special
act prohibiting or regulating
cash or on credit, except the pro-ducts
of manufacturers and agri-cultural
products of this State.—
be annuallylevied aid col- shall be of uncertain value, he shall And no retail merchant shall be re-
- quired to pay any tax ou purchases
made from wholesale merchants re-siding
in this State. Every person
required by law to list his pur-chases
shall, ou the first day ot
January, April, July and October
iu each year, list on oath to the
Kegister of Deeds the total amount
of his purchases for the preceding
quarter. The Register ot Deeds
shall keep a book, iu which shall be
recorded the lists given in to him
as herein required, and ahall furn-ish
the sheriff with a copy of said
lists withiu ten days after the same
are given in. It shall be the dnty
ot the sheriff to collect from every
person on the list furnished liim by
the Register ot Deeds tbe taxes
embraced thereiu. The Register
of Deeds shall have power to re-quire
the merchant making his
statement to snbmit bis books for
examination to him, and every
merchant refusing on demand to
submit his books to such examina-tion
siniI be liable to a penalty to
the State of two hundred dollars.to
lie prosecuted by the Register of
Deeds, and recovered iu any court
having jurisdiction ot the same. It
shall further be the duty of the
Register of Deeds to bring suit
against every merchant refusing as
aforesaid iu the Superior Court of
the county as may be prescribed
for s]ie.-i.il proceedings, to the end
of obtaining such examination aud
compelling payment of the proper
tax. And for such service the^Reg-ister
of Deeds shall be eutitled to
fifteeu Cents lor each return made
by any merchant, the same to lie
paid by the Commissioners of the
county.
SEC. 13. On the gross receipts of
hotels, boarding houses, (except
those used for educational pur-poses,)
restaurants Hint eating
houses, the tax snail be one-fourth
of one per cent.
SEC. 14. The tax on public fer-ries,
toll bridges and gates across
highways, oiie-lourth of one per
cent. Oil gross receipts.
SEC. 15. Every money or ex-change,
bond or note broker, pri-vate
banker or agent of a foreign
broker or banker, in addition to the
ad valorem tax on their capital in-vested,
0> the tax on their net iu-come,
shall pay, if employing a
capital of twenty thousand dollars,
a license tax of" one hundred dol-lars
; if a capital of less than twen-ty
thousand dollars, and uot less
ihan ten thousand dollars, fifty
dollars; and if a capital of ten
thousand dollars, or less, a tax of
twenty five dollars; and also ten
dollars for each county in which
they have an agency, the tax to be
paid to the State Treasurer, the li
ceuse to be given by the Auditor.
SEC. 1G. Every auctioneer on all
goods, wares or merchandise, sold
by himself or agent, whether by
ascending or descending bids, or at
public outcry, shall pay one per
cent, on the gross amouut of his
sales, subject to all the regulations
and exemptions set forth in the
tenth chapter of the Revised Code,
entitled "Auctions and Auction-eers;-'
but this shall not apply to
tobacco warehousemen, who shall
pay a liceuse tax of thirty-five dol-lars
a year, nor to jiersons who
keep a warehouse exclusively for
the sale of cotton, where all who
wish may exhibit cotton for sale ;—
but the persou keeping such ware
house shall pay a liceuse tax ol fitly
dollars.
SEC IT. Every commission mer-chant
shall pay a tax of one-eighth
of one per cent on his sales as com
mission merchant; Prorided, That
when spirituous, vinous or malt
liquors are sold by commission
merchants, they shall pay a tax ol
five per cent, on their sales of such
liquors.
SEC. 17. Every person whose oc-cupation
or business is to keep
horses or vehicles for hire or to let,
shall pav a tax of two dollars for
every horse for that purpose, at
any time during the year, to be col-lected
bv the sheriff quarterly; Pro
rided, That this sectiou shall not
apply to draymen.
SEC. 10 Evety itinerant dentist,
medical practitioner, portrait or
miniature painter, daguerrean ar-tists,
and other per80ns taking
likenesses of the human face, five
dollars for each county in which he
carries on his business. Every
itinerant dealer in prize photo-graphs,
one bnndred dollars for
each county iu which such business
is carried ou.
SEC. 20. Every person that ped-
Znlt .tenors, dies goods, wares or merchandise,
either bv land or water, or any
drugs, nostrums, or medicines,
whether such persons shall travel
on foot or with conveyances or
otherwise, except manufacturers, or
their agents, selling by sample,
shall obtain from the commission-ers
an order to tbe sheriff to grant
him peddlers license, to expire at
the end of six months from its, date,
aud the sheriff, on production of a
copy of such order, certified by the
clerk of said commissioners, shall
grant such license for bis county on
receipt of ten dollars tax, to w.t:
1. That not more than one person
shall peddle under the license.
2. That nothing in this section
freely selling live stock, vegetables,
fruit, fish, oysters, books, charts,
maps, printed music, or other arti-cles
of his own growth or manufac-ture
within this State.
3. That nothing herein contained
shall release peddlers from paying
tbe tax imposed in this act, on per-sons
who deal in the same species
of merchandise, which tax shall be
collected or received in the same
manner as is the case of other mer-chants
and traders; Provided, That
nothing herein contained shall be
so construed as to require a tax to
be paid by any person other than
merchants and peddlers for bar-tering
cotton, iron, earthern ware,
yarns, salt and heavy cotton domes-tics.
SEC. 21. Every itinerant who
deals in or puts up lightning rods,
ten dollars for each county in which
he carries on business.
SEC. 22. Every company of gip-sies
or strolling company of persons
who make a support by pretending
to tell fortunes orbeggiug. fitly dol-lars
iu each county in which they
offer to practice any of their craft,
recoverable ont of any property be-longing
to any one of the company,
but nothing herein contained shall
be so const rued as to exempt them
from indictment or penalties impos-ed
by law.
the
SEC. 23. Every drummer or trav-eling
agent of any person who shall
sell any spirituous,/viuou8 or malt
liquors, goods, wares or merchan-dise,
by sample or otherwise,
whether delivered or to be deliver-ed,
except agricultural implements
and fruit trees, and articles of his
own gtow ih or manufacture, shall,
before making any such sale, obtain
a license to sell one year, from the
public treasurer, by paying said
treasurer an annual tax of fifty dol-lars,
but shall not be liable to be
taxed in any couuty because of his
sales. Any person violatiug the
provisions of this paragraph shall
be deemed guilty of a petty mis-demeanor,
and npou conviction be-fore
any magistrate, shall be fined
not exceeding fifty dollars, ot im-prisoned
not exceeding one month,
and shall forfeit and pay besides,
two hundred dollars to the sheriff,
to be collected by distress or other-wise,
one-half ol which shall be
accounted for as other taxes, the
other half to the use of the informer
aud the sheriff equally.
SEC. 24. The chief officers of
banks, including' savings banks,
and private bankers, shall, in April
and October of each year, certify,on
oath, the amount of profits which
have been earned, and shall pay on
such profits five per cent, to the
State Treasurer, aud snch insurance
companies as are incorporated by
this State, iu April and October ot
each year, certify, on oath, the
amouut of profits which have been
earned, and shall pay on such pro-fits
five per cent, to the State Trea-surer.
On failure to comply with
the provisions ol this section said
banks, companies or persons shall
pay as taxes one thousand dollars,
to be collected by the Treasurer of
the State
SEC. 25. Every life iusurance or
assurance company not incorporat
ed iu this State, doing business
therein, shall pay an annual US of
two per ccut. to the Treasurer of
the State upou the gross receipts
derived from the premiums charged
for insurance obtained therein, un
less the company shall exhibit to
the Governor, Auditor and Treas
urer a sworn statement of invest-ments
in real property situate in
this State, or loans secured by
mortgage to citizeus of the State of
an amount equal to o-ie half of such
gross receipts, when the tax shall
be one percent., said tax to lie paid
quarterly, viz: on the first days of
April, July, October anil January
of each year. Each general agent
shall be required on the above nam-ed
days to make u statement to the
Treasurer, under oath, that the
amouut by him returued is a full
and correct statement of such quar-ter.
On failure to comply with the
provisions of this section, every
such company shall pay as a tax
two thousaud dollars, and the prill-cipal
agent shall be liable therefor.
Every such company shall be re-quired
to appoint a general agent,
who shall obtain a license from the
Treasurer before transacting any
business therein, and before such
license is granted, the applicant
shall show to the Treasurer his ap-pointment
as general agent, under
seal of the company, and thereupon
the license shall be granted by the
payment of one hundred dollars,
and snch license shall be reuewed
anunally by the payment of said
sum. Aud it shall bo the duty of
said general agent to furnish each
of his sub-agents with a commission
authorizing nim to do business.—
And any one found soliciting insur-ance
without such commission
shall be deemed guilty of a misde-meanor
and be fined not less one
thousaud dollars und imprisoned
uot less than ninety days. The
agent effecting iusurance shall, on
the first days of April, July, Octo-ber
and January, make returns to
the Register of Deeds of the couuty
in which the insurance is effected,
of all the business doue by bim
during the preceding quarter in
said county, aud shall pay to the
sheriff the county tax assessed on
snch business. The general agent
shall also, on the first days of
April, July, October and January,
make returns to the Register of
Deeds ot each county of the amount
ot gross receipts for premiums re-ceived
from such county for snch
quarter. It shall farther be requir-ed
of the general agent or his local
agent to pay to the sheriff of each
county the county tax assessed
upon the gross receipts of premi-nms
collected in snch county.which
shall not exceed one per centum on
such gross receipts at the time and
in the manner aa required by the
State, and no municipal corpora-tion
shall be allowed to add any
additional tax; and on failure to
make returns or to pay as afore-said,
said agents shall pay twenty-five
dollars for each policy effected
or negotiated by him in said conn
ty; Provided, That no county or
corporation shall be allowed to tax
insurance agents for liceuse.
SEC. 26. Every person required
in this act to pay a tax on receipts
or sales shall list on oath to the
Register of Deeds en the first days
of January, April, July and Octo
ber ot each year the amount of re-ceipts
or sales for the preceding
quarter, and the Register of Deeds
shall keep a record of the same iu a
book kept for that purpose. The
Register of Deeds shall, within ten
days after the lists are given in, fur-niah
the sheriff with a copy of said
list, and the sheriff shall immediate-ly
proceed to collect the taxes im-posed
u|H>u the copy of list furnished
him. Any person failing to lis. his
receipts or sales as required in this
section shall lie subject to double
tax, to be charged against him by
the Register of Deeds and collected
by the sheriff. The Register of
Deeds shall have the MM power
to compel such persons to submit
their books for Inapeotlon as are
conferred ii|Hin him in section 12 ot
this act in reapeet to merchants.
&c, and the same penalties prescri
bed in said section 12 of this act are
hereby imposed for refusal on the
part ot any person referred to in
this sectiou to submit his books
when demanded.
SEC. 27. No person shall follow-any
of tbe trades or professions tax
ed by this act, or any other act. im-posing
taxes on trades and profes-sions
and franchises, without first
listing same to Register of Deeds
aud obtaining a license from the
Sherif) ot the county in which the
trade or profession is to be followed,
or the franchise enjoyed, or from
the Treasurer of the State when the
Treasurer is required to grant li-censes:
Prorided, If any person is
desirous of taking out license be
tweeu the mouths ot ,Ianuary,April,
July aud October, he shall list same
to the Register ot Deeds, who shall
furnish said applicant with a copy
of the list, whose duty it shall be to
present the same to the Sheriff.who
shall collect s.id lax and grant the
license. Such license shall give to
tbe person obi.lining it the right to
practice the trade or profession, or
to enjoy I he franchise therin speci-fied,
iu the county ol the Sheriff by
whom it is isued, and iu none oilier,
unless the law imposing the tax shall
Otherwise direct, from its date to
the following first day of April:—
Provided, That nothing in this sec
tiou shall apply to licensed prac-tising
physicians, lawyers or dent-ists.
SEC. 28. The form of the license
shall be iu substance, as follows :
Received this day of- 18—,
ot dollars, of which dollars is
the tax to State of North Carolina.
and dollars is the tax to the
county of for his license to prac-tice
the trade (or profession) of
n n iii the first day ofApril next.
Signed,
A.B,
Sheriff of County.
Countersigned,
CD,
Register of Deeds for County
SEC. 2!l. Any person proposing to
fol'ow any land trade or profession
may take out a license, in advance
of "the time when be proposes III
tiegiu such trade of profession, iu
advance of the expiration of a li
cense already held by him. In such
case the license shall be truly dated,
and shall specify I lie time at which
it shall la-gin to IH- of force, as well
as the time when it shall expire,
which shall always be on the ftrat
days of January, April, July or Oc-tober.
SEC. 30. No license issued by the
Sheriff shall be valid until the same
shall have been exhibited to and
countersigned by the Register ol
Deeds of the county, who shall re-ceive
for the services imposed on
him by this act In reference to li-censes^
fee of twenty five cents from
every person licensed.
SEC. 31. The Register ot Deeds
shall keep a book in which he shall
record the name of the person li-censed,
the trade or profession to be
followed, or the franchise to be en-joyed,
the date at which it begins
to ruu, aud the amount of tax, and
he shall, annually, during the" month
of September, send a certified copy
of snch record to the Auditor ot the
State, who shall charge the Sheriff
with the amount so appearing due.
If auy Register shall fail to perform
the duty imposed on him, he shall
forfeit to the State a penalty of two
hundred dollars, to be recovered of
him aud the sureties to his oflicial
bond, on motion of the Su|ssrior
Court for the couuty of Wake; and
on such motion a certified copy of
his oflicial bond and the certificate
of the Auditor of the State, setting
forth his failure to make the requir-ed
return, shall bnprimafacie evi
deuce entitling the State to judg-ment
in the absence of any sufficient
defence.
SEC. 32. Every person who shall
practice any trade or profession, or
use any franchise taxed by the law
of North Carolina, without first
having paid the tax aud obtained a
license as herein required, shall be
deemed guilty of misdemeanor, and
shall also forfeit and pay to the
State a penalty not to exceed twen-ty
dollars, as the discretion ot the
court, and in default of the payment
of snch fine, he may be imprisoned
for not more than one month at the
discretion of the ooort, for everj
day on which he shall praetfaeaaoh
trade or profession, or use such
franchise, except in such cases
where the penalty is specially pre-fcribed
iu this act, which penalty
the sheriff of the county in which it
baa occured shall cause to be recov-ered
belore any Justice of the Peace
of tbe county,
SEC. 33. The Sheriff shall imme-diately
report to the Register of
Deeds all sums recovered by him as
peualties under this act, and tbe
Register shall add three-fourths of
each penalty recovered to the rec-ord
of licenses required to be kept
by him ; tbe other fourth the Slier
iff may retain.
SCHEDULE C.
The taxes embraced in Schedule
O shall be listed and paid as espe-cially
therein directed, and shall
be for tbe privilege of carrying on
the business or performing the act
named:
SEC. 1. 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
entire gross earnings and receipts
of such company within the State
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
companv at its principal office in
this State. The said company
shall, on or before the third Mon
day of each of the said mouths, pay
ou the gross receipts two per cent,
for each three months, and for fail-ure
to make such report, or pay such
tax, the company shall pay as taxes
two thousand dollars, to be colled
by such Sheriff as the Public Treas
urer may designate, by distress or
otherwise
SEC. 3. Kvery telegraph company
doing business in this State shall,
at the times and iu the manner pre-scribed
iu the preceding section,
make report ol 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 lax one thousand dollars to lie
collected by such Sheriff as the Pub-lic
Treasurer shall designate, by dis-tress
or otherwise.
SlO. 3. Whenever the seal of the
Slate ot the treasury department,
of a notary public or other public
otiicer, except clerks of the Supremo
or Superior Courts, required by law
to keep a seal, shall be fixed to any
paper, except as is hereinafter ex-eepted,
the tax shall be as follows,
to be paid by the party applying
for the same : For the seal of the
Slate, one dollar, to lie collected and
paid into the public treasury by
the Private Secretary of the GOT-ernor;
for the seal of 3tate depart-ment,
fifty cents, to be collected by
the Secretary of the State and paid
by him into the treasury ; for the
seal of the Public Treasurer, to lie
collected by him and accounted for
as other public moneys, lilty cents ;
lor the seal of the Supreme Court,
fifty cents, to lie collected by the
clerk aud paid by him into the treas-ury
; aud for the seal of a notary
public or other public otiicer, twen-ty-
five cents, to be collected and
paitl over by the said officers to the
Sheriff of the county where such
seal is kept. Said otiicer 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 Wheuever u
scroll is used iu the absence of a
seal by any of said officers, the said
tax shall be on scroll; seals allixeil
lor tbe use of any ooohty or State
or other government, M used on
the commissions of officers in the
militia, justices of the peace, or auy
public officer not having a salary,
or under the pension law, or upon
any process of court, shall be ex-empt
from taxation. The oflicers
collecting the seal taxes may retain,
as compensation, five |ier cent
Any person receiving taxes under
this section and wilfully refusing
or neglecting to pay the same as
required, shall be guilty of em-bezzlement,
and ou conviction shall
be lined not more than five bun-died
iloll.us or Imprisoned in tbe
State Prison in tbe discretion of the
court.
SEC. 4. On each marriage license
.".II cents and on each marriage con
tract, mortgage deed and deed in
trosl to secure creditors, where a
mount secured exceeds three bun
died dollars, there shall lie a lax
ol one dollar. The lax on marriage
licenses shall IM- paid to the Regis
terof Deeds w lien he issues the ll
cense, and I he tax ou the deeds to
the Judge of Probate ol I lie county
iu winch the instrument la admitted
to registration; but if in two or
more counties, then in the county
in which it is first registered. It
shall IK- the duty of the Judge of
Probate and"Register of Deeds to
render annually to the Sberifla du-ring
the second week iu the month
of September, sworn statements in
detail of the taxes received by them
respectively, under this section, anil
at the same time pay him the mon
ey thus received, less four DM cent.
commissions, and thereupon the
sheriff shall file the statement Ol
the Judge of Probate with the Reg-ister
of Deeds, and that ol the latter
with the Clerk of Superior Court.
Prouided, That mortgages, deeds in
trust or other conveyances made to
secure agricultural advancements,
shall not be Bnbjecttoany tax under
this section.
SEC. 5. On every character of in-
Corporation of any company grant-ed
by the General Assembly, other
than those for charity, beaevoleuee
or literature, where the corporation
had power to become incorporate
under the provisions of any general
la*, whether originally granted by
the Geueral Assembly or secured
by letters patent or otherwise, there
shall be a tax of twenty five dollars
paid directly to the Public Trees-urer.
No cotnpauy shall be organ
ized under such special act of in -
corporation, without first obtaining
a certified copy of snch act from
the Secretary of State, which shall
lie filed in the office of the said Sec-retary.
SEC 0 Whenever any officer re-ceives
or collects a fine, penalty or
foiteitnre in behalf of the State, he
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