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VOL. VI.
8ALISnuny;N.iO. APRIL 21," 1871;
N0.1C.
1 A
ft. V ' w - " " '
m0 '
I"
To Jnellettlle.
LRATl! JTrf. f.yitm m
-ir. TksfwU, a4 biardar, aftm Win frwni
CQITUAMTI H. t ATCTTEYILMt AXD
Wsia ftwai faraUei illr. tlaily txccnt SaniUjra-
. . .. . if II . i . . . f ... . .. u
Bull i UIUI UIJi oi iiii iwin vi-u
Ufflo at toatnnri IIap, Pl m. K. C.
K. T. tLEMMONfl,
RpC 10, 1870 if Contractor.
ljcliJNottlj Stale
15 Wl $ II AiV K S.
Editor mJ Proprietor.
urn i-arairTion
0.ri YiiK.'pit!ia Jraaa.'....t3.0u
BIX MOITIIS.. , " - , IJU
9 CrU to o WJroaa,;.........:, ISU)
IOCPUttooDaiJrM..,. kO,UU
Tlm TbU Western XV. O. ft.
TAKEM KfCKCT 5tU'8ePT. 1870.
COISU WWT, 0!N0 EAST.
Lemr. Jrrin. Lran.
i l,iea hatMbary.
a. ai ah i e ar
f CM -.at
a,a -
le.
Hi
n.48 rMj . . .
rn
TBlrJt'rwk," ' 8 UH
T.r 'Kuteantk;. 1 0 ;
T "rlnk rita.' M "
e.W " Kavtua, 1 6 30
9.46 " lllrkry. 4 40 "
10 SO " Irani. 4 IW
11.15 " Murirautoa. a IS '
BrMKCwaUr,
Old Fort.
aw
8 9R m
; 1.96
6 2M
6 36 "
4 Ml
4 t
a.
a.ai
I I 49
If Brrakfaat and Supper at hUtmrille.
Ppt. 3. IK70. S-tf
BARBEE'S HOTEL,
HIGH POINT, N. C.
O.PrOSITE UAILKOAI) DEPOT,
f j ' i , r
Ten pacts from vhcre the Cars stop.
Beat f aortora ia attrnilnnrr at all train.
Mail Mace fur Halrm leave tkia boune dally.
raaaaanara itmpiti hf il to any iioiutaUhort uotlce
Vjf art rata eoavejrance.
lirataful for the liberal p Iron a re of the pent we
Vapa Wt etrict attention tn tl.e wantnof nur guesta
ta aaarlta aoBtlaoauce of th time.
wii. . BAnnKS.
Jaa. e. Inetr , Itniiuiatar.
0ae Square, irat tnartlon.. ........ .1,00
roc aeuih aJJIthiBal inacrttou 50
8fMMtlal aotieea will ba eharej &0 pvr aal
Higher tliaa tfia above ratea.
mata.
Obituar iHrfim, orr aii Muv, ehargwl
aaaJ rrtiat!iiMttU.
tX)XTRA(T RATES.
ej at the aame rate with other aJtertiaa
PACE.
9
K
c
a
H
o
II
5
?
B
r.
22
m'
K
c
a
i
2 S'pmrrf. 1 4 50 6 25 ( SO 1.1 00 22.(N)
.'IHiiare. i IM 12 0(HtM :I.(MI
4 Squa'ea. 8 (MM I 00 15 00 '25 M .'7.50
iCIainn. 1 1 (X) 10 INI 20 INI ,'() IM) 45,00
i Column. 18 INI 24 00 .'MMI0 45II0 75.(NI
1 Column. 2H (Ml 1(1 (Ml 50 Oil HO (N) 130,00
of eoch tBeeater or deewodant, or to
wllch tuck colUtrraJ rcUtloDi maj b.
eome rtltl4 nJ ibe lav lor ibe dlt
Ulbalkia of ike Intaatata eaUlei, and
whit a real and peraonal eaUte maj noi
be repaired la parmeotef debl and other
lialllitMa, lhMlQvag' per centum tax
apoo I k -value (hereof aliall Itf paid i
lf iock eoUalaraJ relation be a bre'J
efor alater of ibe lather or atoiker of tbe
dreeatod, or Uaua ef each kroUtar or ai.
j - a4 aOM OrUU Ma.
rfaaaaaaaaMa taaar
jiTaaaaij naea la all mrf n ml f raj. IW OS
l . Tka CBMir.
lnMIU,aaNMaArn III" 1
' ataaanaT.
aoto ar aaocaaa a puaiaa rvmaTwntaa.
ataaajaaatarad by DOOLXT a SBOTEXR,
V M NCW STREET, NEW-YORK.
R. VV. BEST & CO.,
114LEIG11, n. a,
AUCTION & COMMISSION
Merchants,
8olfc't ( 'oiifiignmriita uf
Oora. riowr and Produce Generally.
Particular A ttcn tion pa hi to A net ion i
Sales.
f. HEPER BY I'KRMIli-itON TO
W. H. Wiixaao, Prea't Kaleif.'h Kat'l Uank.
W. . AwncRgON, " ;itizii)
Jho. U. Williahn, " State " "
W. U. R. 8. XttkiB A Co., Iialcigli, X. C
' March l7-3m
Disolution of Partnership.
TITE partDernliip heretofore existing between
JtlJSO A COBLENS wus this daj diwolvid by
nutial oouaeut.
;,w- , M. KIXO,
:-J : B. C. (.xi:f.T:N's,
..,.7:.;,., l. GOLUSMITIi.
' Mard, 1871. . ... . , vi, ti, .,.
HE VENUE ACT.
AX ACT TO RAISE REVEXTE.
Section 1. The General Assembly of
AorfA Cart 4i Ha do enact, 1 liat the Una
hereinafter deeiguated, payable in tbe ex
isting natiotml carrpnc)isliall be asm-sard
and collected under the rule and rrgulii-
tiotia prraciibed by law.
Sec. 3. On each taxable poll, or male
between the ages of twenty one and fifty,
except audi ptor and iiihrin pcraona aa
Iho county coiummionerg runy declare
and record fit aubject. for exempuon,
there nhall'be Himutlly Ie4ed and col
lected a (at of ninety cent, the proceed!
of such tax to be devoted to purpotD g of
education as may be prescribed by law.
If any poll tax eball not be paid within
sixty days after the nine rhall be deumn
duble, it shll be the duty of t ie Sheriff,
if he can find no property of the person
.!fc..Ay (EVrylJU Kin SftjMA'rtJ'WPWV.0.
son liable, or who may brcoine indibted
to him before the expiration of the calen
dar year, and the person so garnishee
shall be liable for said tax.
Sec. 3. The tax hereinafter deeignatod
shall be applied to defray the cxeiisea of
the btate government and to pay appro
priations for charitable, and penal institu
tions. CLASS 1.
Sec. 1, There shall be an ad valorem
tax of tirtntn-ttco cents for the general
fund and eight cents for the Insane Ay
Irm'nnd the IrmtiiUtion for the enf,
Dumb and ltlind, on every one hundred
dollars in value of ies.1 and pernoiml pro
perty in the State, subject to exemptions
made by law, including moneys, credits,
bonds, stocks, &c; Provided, That all
the taxed for ordinary State and caunty
pin-poses, imposed upon all real and per-
remota relation, or the devisee or legatee
be a lUaiiger, a tax of two and a hall per
rent. 1 be real estate liable to taxation
ball be liated by the drriare or heir in a
separate column, designating its proper
pet TfrrttaX."lxe perwmarTtate orrnrf
state reduced Ij assets, shall be liable to
the tax In tbe bands of tie exrcntnr or
administrator, and shall be paid by him
before bis administration account is audit
ted or tbe real estate is settled, to the
sheriff of the county. If the real estato
descended or devised shall not be the en-
lire inheritance, tbe heir or devisee shall
Say a pro rata part ol the lax, correspon
inic with the relative value of tha estate
or interest' if the legacy or distributive
sbare to be received shall not be tkccuiue
property, such legatee or distributee shall
in like manner pay a pro rata part of the
tax according to the value of his or her
interest. Whenever the personal proper
ty in the bands of such administrator or
executor; (ibe same not being needed to
be converted into money, in the course of
the. administration,) shall be of uncertain
value, he shall apply to the county com
missioners to appoint three impartial men
of probity to asses the value thereof, and
audi assrssmtnl being returned to the
commiivioners, and being confirmed, shall
be conclusive, of the value.
To facilitate the collodion of tax on
collaterals, every executor or administra
tor shall return in his inventory whether
the estate of the deceased goes to the- li
neal or collateral relations, or to a stranger,
and if no collaterals, the degree of rela
tionship of such collaterals to the deceas
ed, under a penally of one hundred dol
lars, to be; recovered in iho mmc and for
the as'f the State; and if shall Be the j
duty of the Stiperinr'Coiirt Clerk of the
county to furnifli tlio slientl ..with the
names of the executors and administrators
who mako such returns, after each and
every term of bis Court. M ... , .
W adJItioa to lite tax (maoa4 e prehe
ats of llqaora la ihia f rliedala, aa4 ovary
pcraea who bays and aU tucb llqoors la
qeenttlke lees thao ot.etjart, shaH, with
in tbe meanlnj tf this act, be a retail
datcr.; . :.: r. ,
fire, 12. Jvery ron dUUlliog spirit
aous lkjaora, shall py alas of two and
a kali pet" oral oa .tifcask valae of tbe
liqaore distilled om rrilo. poutoee, sbo-
prereol any. Perron fteelj; telHrij live
stock, rfgttAble,'". fruit, e'jiteis, fiihj
books thart, anapa, pniitod baa is, or
tko articles of bis set frrewth or raaae
faetara wkhtn tile Btate,-'4tk. Thai
thins? berelrt eontatoed sbaTI release red
a. . . .. .
. . f 4 - -- . I B I.'.- . , l..1T I (r.'.M '
li soca caOeeal tetaaiwa la a more crow, anicei i. proaara uesier, ana cvo i orm ij r.vrry luweraai wtio uiu ni
ry miier trautr, wno,aa pnucipai or sgetu, i or puis up ngnming roes, nve dollar jor
darrirs on the business of buying and I each county in hich he carries on bind
si lling goods, wares or mrrrhanilise of ' nest. ae 6
dlcrs trtai pay In r ll. tt Ioiposed li; ibis
act oa parsaua ao unal la. tiiq same spe
.UI...J:.. ... .1 -ii i .
rallretrd or reeoiveo ia Ue 'frame manner
aa In the caM of "other uirrtbiuU ami
... . t ... - -
z
enuuiittiti -a
the nrmf artdirrmld-lwpeciriilTv "
to tbcar anritnr stock, which they
come eany aim give us a
RINO A COBLENS mwime all lial.iUaea of.
call attention
'art tlail re
cti nag, ouuie moii,
cau.
ti. RIXO, '
DAM EL O. COBLENS.
; '-ctyrrftxrt: U UOLVXillTlL- rr - -March
6, 1871. 12-5t.
UZSXBKOIVS'
The aym ptoma of Li ver
-omnlaint are unewineM
and pain In the side.
kSometiineii the pain is in
lllu. ftlimilitAT a.itl im mlu.
taken forrlieuniatism. the stornach la aneeted
"w,lth1oaaor"pI,rrerTinwlmea-
grneral eoative, aomptimfa alternnling with lax.
"I ne head w troubled
Willi pntn, and doll lieu
WfSeiisauon, oonKideni
lIe loss of inemorv, i.
loonipiinied with painful
XXVSft
sensation ol liavinir left undone something which
oaght to have been done. Often complnining of
weaknea, debility, and low spirits. SomeliiiH
many of tha almve symptoms attend the dica?.
and at other "limes very" few "oT them'; 1iit 'the
liver U generally the organ most involved.
Cure tha Livor with .
v v pR. SIMMONS'
LIVER It EC I 'LATOR,
a preparation of roots and herlis, warranted to he
strictly vegetahls, andVan ilo iwfnjnry to any
one. It has been used by hundreds, snd known
for the last 40 years a one of the mt rvlialjln,
efticacioua and harmlcaa ireprations ever of
fered to the suffering. If taken rrgwrarty and
persiatentlv, it ia wir-to cure i .
I 'yppciicirt, nea i ac ne.
eoual property, shall in no case exceed
two-thirds of one per cent.
Sec. 2. A special tax of .one tenth of
one per cent shall be levied in addition to
the. ordinary tax proyided for in this act
on all taxable property to meet an exist
ing ueneiencr hi mo i.reasury.
Sec. 3. A ppecial tax of twelve cents
on the one hundred dollaea snail be levied
and collected on all the taxable property
of the State, to be applied to tho erection
of the peniteutiury and support of tbe
convicts.
trt-AKS2;
The subjects and persens mentioned in
the following class shall be taxed as spe
cially mentioned.'
Sec. 1. On tlie net incomes and profit
other than that derived from properly
taxed from any source whatever, during
tbe year preceding the first day of April
in eaci year, there shall be a tax of one
percent. The income tax shall Include
interest on the securities of the United
States, of this State, or other State or
government, Ln estimating tho net income
th tmly' Jidtion by-sojtxueiieej 14 x shall not be construed as a-licensc or
than the income tax
ftegnlator.
shall W.: t
1. Taxes oilier
due this Slate.
2. Rent for use of bnildinga or other
properly, or interest on encumbrances on
properly UBcd in the business from which
the income is derived.
3. Usual nr ordinary repairs of the
buildings from hiih ihc iiicome1s"'"'de
rived; 4. Cost or value of the Ialor, (except
that of the tax jiayer himself,) raw mate
rial, food and all otlu.r necessary expenses
incidental to the biisiuess froTn w hieh tin
inc,ome is .derived, tog-ther with the nec-
The taxes in thin schedule imposed arc
license tax fur the piivilegc of carrying
on the btiinesd r doing the act named ;
and nothing in this schedule contained
shall be const) lied to relieve any person
from the payinent'of the ad ralorcm tax
on his property ns required by the prece
ding schedule, and no county shall levy
any greater tax than levied by tbe State
for the privileges herein taxed.
Sec. 1. Traveling theatrical companies
shall pay ten dollars for the first and five
dollars for each subsequent exhibition.
When the theatrical exhibitions are. by
the season of not less than one month,
thtax shall he fifty dollars per month.
Sec. 2. On each concert and musical
entertaiituieut for profit shall be paid five
dollars ; on each lecture for reward, five
dollars.
Sec. .'. On museums, wax-work or cu
riosities of any kind, natural or artificial,
(except paintings and statuary) on each
day s and night s exhibition shall be paid
five dollars.
Sei 4. On every exhibition of a circus
or menagerie, for each day or a part of a
day, forty dollars, and for each sideshow
to a circus or menagerie, ten dollars.
Sec. 5. On all itinerant companies or,
perfcinsj
public,therw
lour preceding sections, .five dollars for
each exhibition. K xhibitlons given with
out chrtrgefW-ad tmssronpirrd'-ali rt "llroAe
exclusively for clurilablo objects, shall
be exempt.
Sec. G. On nil gift enterprises, or any
person or establishment offering any arti
cle for sale, and proposing to present pur
chasers with any gift or prize, as an in
ducement to purchase, one per cent upon
the gross receipts. ' And on any lottery,
whether known as a l'enelicial Associa
tion or otherwise, ten dollars on each
drawing, and also - five per cent on gross
receipts', to .be collected monthly. This
1 whatever waawe or ateerip4n, f4gblh
of one per cent on the total amount of
4rtiTpTrrcraae -In--or-oat-of -tire- State- for
caah or 011 credit : Jroriilfd, 1 bat no re
tail merchant aba 1 1 be reouiced U bay an
lax on any pwe hase niaue from whnlesa
merchants residing In ibeSuto 1 And
provided further, that the lax ou purchases
of articles the growth or manufacture of
this State, shall bo only one-twentieth of
one per eent, except as provided in see.
10- It shall be the duly ot tha sheriff to
demand that every men-bant, liqoor sel
ler, trader, auctioneer, eomiaissioa mer
chant, or other person nquirrd to list bis ,
purchases, who may do business in his J
county, shall pay taxes on tbe same as
the law requires, said taxes to be collected
by the sheriff 011 the first days of Jan.,
April, July and October, in each year, on
the purchases for the preceding quarter.
The sheriff shall have power to require
the mere haul making luch statement to
submit bis books to examination by the
sheriff, and every merchant refusing, en
demand, to aubrnit his books to soch ex
aminalion, shall b liable to a ena!ty to
the State of two hundred dollars, to be
prosecuted by the sheriff and recovered in
any court having jurisdiction of the ease.
It shall further be tho duty of the sheriff
to bri.ig suit against every merchant re
fusing as aforesaid, iu tho Superior Court
of tbe county, aa may ba prescribed for
special proceedings, to thi end of obtain
ing such, examination ind compelling
payment of the proper tai.
Sec. 14. On the gross Mccipls of hotels,
boarding houses-,-feseepl the -ud Air
educational purposes and is private boar
ding houses,) restaurant 4nd eating hou
ses, the tax shall be one per cent.
Sec. 15. Tho tax on public feriics, loll
biidcea.l C"f) m highways, cue
He. 24. J-'rery itinerant -wlw-teTTs
spirituous liiims, wlues or coidUIs, not
Ht product hie-own form, -obeli jjoy
twenty nve dollars lor every coonty, and
It under ih same rale and regulation aa
pedlers, except that au Older fibm the
commissioners shall not be required for a
licence.
Sec. 23. Every company of gipsies or
strolling company or person! who mako
a snpioit by pretending to tell fortunes,
or begging, fiuy dollars la each rouuty
In which they offer to practice any of
their craft, recoverable out ol any prop
erty belonging to aay one of the com
pany, but uolbiug hereiu contained shall
bo so construed as to exempt them from
' indictment or penalties imposed by law.
Scci 20. -Every non-resident or drum
mer, or agent of a iion.-rt'Idetit, w ho shall
sell any r prituonr, vinous, oa Wall liqTiors,
good warts or mert-handisc, by sample
or other 1st, whether delivered or to be
del 1 vet rd, shall before making auy such
sale obtain a license to sell one from the
Public Treasurer by paying said Treas
urer an annuul tax of fifty dollars, but
shall not be taxed in an coun'y because
of bis sales. Any person violating the
Sirovisions of this paragraph shall be
eeuud gu''' of a peliy misdemeanor
and upnu cnuvictiou, before any magis
trate, shall bo fined not exceeding fifty I
dollars or imprisonment not exceeding
one month, and hll foifieit and pay
besides two hundred dollars to the sher
iff, to bo cellected by distress or other
wise, one half of which shall be account
ed tor ns other taxes, the oilier half to the
ui-o of iho informer aud tho sheriff equal-
"7-
Sec. 27: Tho chief officers of banks,
including saving's banks and private
laeraLjliflJUJLWjJL nndQaykt-oi
dividends or profits winch have born
no coftnty of coq.orsiloo shall be allowed
ta tax tusaraaca agent tar license.. On
failure, U snake returns, or to pay as afr
said, oald agent shall pay twenfy art
dollars for each polU-y , ad7cto4 of aero
Ute 4 by. him In suck eoantry. i 1
. Sed. 29. .No persoa I hall follow Any of
tho trad as or prof-stloas taxed , by this
I act, or in any other act, imposing taxes
n vaoce ana aroiesaums ani.iiaiiciiirs,
witboot frit obtaining a license from tha
alien,? of tbe eonnlj n w!h lt tra !
or profession ia ' to bar- fwluwedi or tue
iranchiaa eajoyed. Back Jloenaa shall
give to the borsoa btaJniog It tho right
to practics the trade or profession, or to
enjoy tbo franchise therein tpeeiflpd-hi
CountV of tha sheriff bv whom it la Ltaa
oaloatf is . otbeVr- oaleas the- law it.
posing the tax shall otherwise direct.
fiom it date to the following first dar of
April; J'rotiuteti, That nothing in this
section shall apply to lieenaej practicing
physicians, lawyers deatisU.
See. 30. Tbo farm of license shall bo
In substances as follows 1
Received this day of
18--, of - ' .' dollars, of which
dollars ia tbe tax to the Slata of
North Carolina, and dollars is the
for his license to
tax -to coonly f-
ractice the trade (or profession) of
ami) tbe first day of April next.
(Signed,) It 1) ,
Sheriff of County.
(Countersigned,)
C V ,
Itegister of Deeds for County.
Sec. 31, The amount of tax to be
1 4 ...... 1 1 1 1
uunu ui iiuii- nM'nri, iri.uiv unnai.1. ui , , ,. , ,
- r .' . 1 earned, and shall-pay on such dividends
airont of a foreign LreAi-r or bunker, in I ' ' . .
addition to the ud vahrtm tax on their
to relieve such persons or eslabrrsTiments"
from any penalties incurred by- a violation
ot the law. "
See. 7. Every agency fT a bank, incor
porated out' oCthfl State, fifty dollars.
Sec. 8. xThe tax on . billiard saloons
shall be twenty dollars on each iable.
Every place whero a billi.-uil table is kept
f ,'irhfri ?
loon within the meaning of thi art.
Sec. 9. On every I wling alley, or al
ley nf like, kind, or bowling fcidoon, h.-iira-
eaniUl invested, or thej tax on their tict
Kinconie, shall pay, if employing a capital
of twenty thousand dolkrs, a license tax
of one hundred dollars ; if a capital of less
than twenty thousand d)Uars,and notlesi
than 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 additional for each county
iir which they Jiave an areocy. '
See. 17. Lvcry person who, for himself
or aa agent for another, sells riding vehi
cles not manufactured within the Stale,
shall pay two per cent on his sales. 1
Sec. 18. Every auctioneer on all goods,
wares or merchandise, sold by himself or
agent, whether by ascending or descend
ing bids, or at public outcry, whether the
growth or manufacture of this State or
not, shall pay one per rent on tho gross
amount of his sales, subject to all the
regulations nnd exemptions sot forth in
tho tenth chapter of the Revised Code,
entitled "Auctions and Aanctioncers,"
but this shall not apply to tobacco ware
housemen who rliall pay a liceusc lax of
thirty-five dollars a year.
T Sedf I?' Every " commissron merchant
shall" pay" a tax of one-eighth of 0110 per
cent on his sales-as commission riiercliii)ij;.
Provided, That when sjdrltuous, vhiousor
limit" Honors arc'soW tycomTiiissToii liier-"
chants, they shall pay a tax of twd and a
half per cunt on their sales of such liq
uors. Sec. 20. Every prrsom whose occupa
tion or business is to keep horses or ve
hicles for hire or to let, shall pay a tax
of two dollars for every horse for that
purpose, at any time during the year, to
be collected by the sheriff quarterly :
Provided, That this section shall not ap
pfy to draymen.
Sec. 21. Every Itinerant dentist, medi
cal practitioner,
portrait
or miiiiutuie
five per cent? and such insurance com pa -
n es a-i a e incorporated by this Slate,
shnll, in April and October of each year,
certify on oath the amount of dividends
and profits w hich have been earned, and
shall pay on such dividends two per cent.
On failure to comply with ibcprovibous of
thiscction, said banks, companies or
person shall pay as laxci one thousand
dollars, to bo collected by the sheriff by
distress or otherwise.
Sec. 28. Every insurance- cftfnpnny,
not incorporated in this States, doing
business therein, shrill pay an annual tax
of one per cent to tho Treasurer of the
Slate, upon the gross receipts derived
from the premiums charged for insurance
obtained therein;- unless the company
shall exhibit to the Governor, Auditor
ahd Treasurer a sworn statement ef invest
ments in real property situate in this
Slate, or loans aecured by mortgage to
citizens of the State of an umcunt equal
to one half of, uch gross receipts, when
the tax shall lie nuo half of one per cent,
said tax to be paid quarterly, viz : on
the first days of April, July, October
and January in each yenr Each-general
agent shall be required on the above
named days to make & statement to the
Treasurer, under oatli,- iha itUa "amoRjii
by him returned is -a full and correct
stateme-nt oi uouU -4(iirtiUr-Aii--tuuurc
to comply with the provisisiona of this
section, every such company shall pay ns
a tax two thousand dollars, nnd the prin
cipal agent shall be liable therefore. Ev
ery bucIi company . shall bo required to
appoint a general ageut, who shall obtain
a license front the State Treasurer before
transacting any business therein, and be
fore such license is granted the applicant
shall show to the Treasurer bis appoint
ment as a general "gent, tinder seal of
the company, and thereupon the license
shall be granted by the payment of one
hiiwdred dollars, arid such license shall
rtnewi
aid on obtaining tbe licence to practice
any trade or profession which is taxed by
a certain sum, shall bo In Proportion to
the lax imposed for the whole yenr.
oec. 32. Aay person proposing to fol
low any taxed trade or perfession may
take out a license in advance of the time
w ben ho proposes to begin such' trade or
profession iu advance of the expiration of
license already held by buu. In such
Case tho license shall be truly stated, and
shall specify the lime at which it shall bo
gin to be of force, as well as the lime
when it shall expire, which shall always
be on the first day .of Jsnuary, April,
July or Uclobv-r,
Sec. 33. No license issued by tho
sheriff shall be valid until the same shall
have been exhibited to, and countersign
ed by, f he register of deeds of the county,
who shall receive for the services ihipoa-
cciices, a fee of twenty five lemsfrom-Jrrcjitors, there shall be a tax of one dot-
ten iiot.iars 111 eacu county in wiitcn lie
carries on his business t Provided, That
such person ns shall furnish satiflaclory
evidence to the sheriff of the county in
whiel( he proposes to praciice, that lie is
a resident of the State, and has listed his
income as ' required by law, sball be ex
empt fioni the' lax imposed in this para
graph. Sue. '22. Every person that peddles
essarv exnensoa of xtimiorlin" ibe htinilv.
... . . . 11 . " I ' . . 1 . . 1 . 1 -. ... 1.
which shall in no iuManco rxer-e.l one ; mem or ex.Tcif.tj mom vhihi not proiuiniwi
thousand dollars. ' --fiy-faw, therrr Thall V B license tax of
The tivx pav.r shall, return to the A- '' twenty dollars, ;
. . : in T.' ....... .1....I :.. : -
sessor I he .rross amount ol Lis income and I -'i-. J".jr u. .,.-r 01 rpirnnons,
telle tnbhyor any otlir table, stand or 1 r110ls. wares or merchandise, either bv
place for anyvOfher grime or play, -with or . .UI11 r jj aiervrr any drngs, nostrums or
niedirinis, whether such persons shall
. r r ..... I. . - ' ,
. .... 1 "v".
painieTrnagTTTTTTr--amsmr-oi
sons tiK.ng lis 01 me numan mce.ri,! ., Al( it Blutt be the duty ol -"
. 1 I. .
willioiir a name, u:iess such alliry, stand
1 . r
place or game is Kepi ior private unitize
said general agent to fiirnihh each of his
sub agents with a commission' otithonu
ing him to do business. And any one
found soliciting insurance' without Kncli
columission, shaH ho deemed guilty of a
miwlenieanoi, nod bt; ,fjiu'd not - less lhn
one thousand dollars and imprisoned nol
less than ninety dayi). The agent affect-.-ing
insurrnee shall, 011 the 1st daysof
April,' July, October and January, make
returns to - I lie. Mienlt ol tne county
every person licensed
Sec. 34. The Register of Deeds shall
keep a book, which be shall record the
name of the person liceused, the trade or
profession to be followed, or the franchise
to be enjoyed, the date at which il begins
to run, and tbe amount of the tax, and he
shall, on tho third Monday in January,
April, J uly and October, send a certified
copp of such record, for tbo quarter last
preceding, to the Auditor of the Stale,
who shall charge the sheriff with the
amount so appearing due. If auy register
shall fail to lierform the duty imposed on
him. he ahull forfeit to the State a Dcnaltv
of two hundred dollars, to I e recovered of
him and the sureties to his official bond,
on motion in the Superior Court ior the
county of Wake; and on such motiou a
a certified cop of his official bond, and tho
certificate of the Aunditor of the State,
setting forth his failure to make the re
quired return, shall be prima facie evi
dence entitling the State to judgment in
the absence of any sufficient defence.
Sec. 35. Every person who shnll prac
tice any trade or profession, or usoany
franchise taxed by ihc law of North Carq.
linu, without fust having paid the tax
rand obtained a license as herein required. I
iiuu ua uccwcii guuiy oi a inisiiciiHunor,
and shall also fdif tit and pay. to the Slate
rt T lirhalty not to exceed twenty dollura, -at
the discretion of tho court, and in default
o'fTTie payment of"IHcK
imprisoned for more than one month, at
the discretion of the court for every day
which be shall practice such trade or pro
fession, or uso such - franchise ; Which
penalty the sheriff of .the county in which
it is incurred shall cause, to be recovered
before any Justice of tho Peace of tins
county.
"Sic. 36. The sheriff shall immediately
report to thr register of deeds all sums
recovered by him as pennrticfi under this
aer, and tbe register rhall add three
foorths of each penalty recovered to the
record of licenses required to he kept by
r
tain
times and In tha manner preacribedT ta tie
; preceding Section, nsaka fpert oaf thooa.
tira rvoeipls of Said eompanr wlikU tUa
SUU, and pay to the Patlk .Trraisawsr
$wo per cenU, fvt faU lkroa WHtU,vA
iu ease of default of sack, report, ar ff y- .
aicnt, the eowipany ihaJI pay aa tax too) -thoasaud
dollars, to bo eolleauj iy sacli
iberiff as tb Pull is' Trcasantr sUJ3 oW
slgnste, ty flls tress er otkerwlse.
Sec. 3. Whenever tn seal ol tbo Ctata.
or)f'th Treasury department,' ed a No-,
ujy j-Bbiie, or our puua cancer, xc4 :
clerks of tha Sapitma and Baperioe '
L'oarts, required, oy , Uw .tq keep a seal,
shall do affixed to any paper, except aa
hereinafter is excepted, ths fax shall W-
as follows, to bo paid by the party apply
log for tLo.aaroo4. Fos -tha soaP-of ttav-.-Sute,
one dollar, to ba eollected and paid
la tba troaaary ky tha Private Soemary
of theUdvernort for tba asi of tko State
department, fifty cents, to ba collected bj
tbo Secretary of Bute, and paid , by kjaa
iuto tho treasary; for tho seal 0 ike Pub
lic Treasurer, be eolleetod by bias and
accounted for as olber pablia ssooeys,
fifty cents ; fcr tba seal of tba 8apreraa
ttrart, fifty cents to bo eolleetod by tbo
clerk and paid by bin into tba treaaaryi
and for tho seal of a Nodary 2abU,r
other public ofiiocT, twenty nea eettta,to
ba collected and paid over by tba eiBeere
collecting the same, to tba sheriff of tba
county where such seal is kept. Said
officers shall keep an account of tbe nom
ber of times their seala may bo' used, apd
shall deliver to the proper officer a sworn
statement thereof. Whenever a scroll is
nsed in the absence of a seal, by any of
said officers the ssid tax shall bo on
scroll. Seals affixed for the ase af any
connty or Slate, or olber government, or
used on the commissions oi officers ba tba
militia, Justices of tho Peace, or any
Sublic officer not having a salary, or an
er the pension law, or upon any process
of a court, aliall be exempt from taxation.
The officers collecting the seal taxes may
retain, as compensation, fire per eent ,
Any person receiving taxes under tnis
section and willfully refusing or neglect
ing to pay the tame as required, shall be
gnilty of einbezxlement, aod on convio
tion shall be fined not mors than five
Tuindred dollars or imprisoned in tba ""
Stale's prison: in tbe discretion of tba
court.
Sec. 4. Ou each marriage license, fifty
ceritSj and on each mortgage ' deadjjmjuv
cninri.it r.
The taxes embraced in 'Schedule C.
shall be listed and paid as especially
therein directed-. ad,'liall be for the pri
vilege a .carrying on the! business -or per-.,
foi ruing the act named: - ,
Skction 1. Every Express Company
shall make return to the PiiMiv Thus
" 1 1 . !. .. r. .. . . r 1 .
iki-1 urer on or nciore me iirsi, jtionuayg 111
jn l.luituary, Apiil, July and ' October, of
lar. On every other deed conrevinr. or
contracting to convey title to real estate,
and on all other instruments admitted to
registration, where the consideration ex
ceeds three hundred dollars and Is less
than one thousand dollars, fifty cents,
and twenty Eve cents in addition for ev
ery additioual cue thousand dollars.
Where any of the foregoing instruments
are proved before the clerk of the superi
or court, he shall be charged with tbo
collection of the tax as heretofore. When
prodate is otherwise made, the register
shall colloct and pay the same, less five
Ser cent, commissions to the sheriff: rca
ering a sworn statement of the number
and character of the Instruments admitted
to registration nnd the taxes due thereon;
which tbe sheriff shall file with the clerk
of the superior ceuits by law.
Sec. o. On evory charter or Incorpora
tion of any company granted by the Gen
eral Assembly, ether than those for chari
ly, benevolence or literature, where tlie
corporation had power to become incor-'
orate under the provisions of any gene
ral law, and on any amendment of every
such charter, whether originally granted
by the Feneral Assembly or secured by
letters paicut or othcrwuo, there snail bo
'lax'of iwciity jlive dollars paid directly- to
the 1" ubhc 1 tojisurcr. io company snail
borgaidaicd wider eUclifpeeial act of In
corporation, or derive benefit from 1 any liet
f6"imenutlr
talning a certified copy of such act from
the Secretary of State, which it shall Mot
be furnished until the Treasurer's receipt
for said taxi shall be filed in tho office ;of
tho said Secretary. ': u. '. ,. :.i v.:il.
See. 6. W heuever ny officer receives
or collects a fine, penalty or forfeiture la '
behalf of offbe State, he shall withla ton
days after snct . reception or collection,
nay over and account for the same to tho
. . , . ' n a . a ta
Clerk or thff Superior, L-ourt, yno snaji
forwaad sncTi fipe, penalty or forfeiture' to
the Treasurer of the Roard of Education
for the benefit of the fund for eomttton
B.4J.lkX4lJa1. . .. . ' ' ' .-.r"
1: 1 :
t,e.lrie, cW.t.ie'd'i:.rr- w,,- BWM amount- of his exfnaes-ta- I
ho-a :i necti.io. 'i I-1.I.I-- 4s " ' ' 11 ' 'r1' ,f ""i, wt.uh i.i.iiii in.-
ler, eaiitii jhw-nt.-ry, af Ajist-Ksor cliall ! in the eitlce. (if lli-
cb-rk of the county comm-isioiiers
Sic. kJ.' I rpon ait real and personal es
tate, w hot Iter lgal or equitable, .silnati-il
within the Stale, which shall "descend or
travel on lour, or wiin a conveyance; or
otln rwise. shall have obtained from the
commissioners an order to the h,erifT to
pmn. him peddler's bciT'e to ext. ire nt
the end ot civ tnii:h- f'i '-m its elate, and
inuaii oi tin, keiiivv, ncrvonoxv-, ehUis l
eases of the akin, inej.tirity of the hfis d, mcl-ni-choly,
or depn-sioii of ""(liriK h nrit orn. oiilif,
01 pin in tbe bowel-, pain in the-to d, lr-..-i-al
acue, diop"V, lioil, jKiin in t-la.- hack-. A.'-.
lreparel only by J. fl. 7A US ,
, " ' - 1 'rutrtri. Mnrnn, i x
Price. 41: bv mailM2".
L -F.waala by . T. tld'TTZ A (K) ,
ftb24-lv 'i t.erj-.; N ('.
uous and villous l:(Uis pinch i. d out of
the .Slate. ' - . :
S"c. I I. Kverv-I ieensrd retailer fif sivir-
bl-! dtryjseij or beM atler-d to any roll iter- rituous liqnora, wines or cordials, twenty
al rrdatioii or p'roirj-oiher Ih.in -annla't 'fiveTfloHari ToTnn'o"""yenfr"rTrca'rW
descendrTnTor Hiief stor of the hn-h ind or 1 of nmlt liquor" only sh;iH paSMiftern
w-iftrTf the rctet!, or -rrr-"tnd f- wif- dollars. . The t.,x i i ihii sectioii" sh ill biS
' ' ' . - ' - ' "' .
farii lax. to wit: 1st, That not more than
one peison aliall ne'ddli under the license.
2d. That "very pef son w ho tcfupnrarily
earrie-s on a bnainesn as 'nierchaht in any
pnhlic pbiced-tlHi-tMjiiav-ia Ja good,
shall be dermeila peddbr. -3d. Thsl
jiojthiug: J". this seertiou cortsiid' shall
which the insurance is (fluted, of all the I Ii year, e l the entire gross eariiings
biisinesa done by him during tho preeed- end receipts ot sucli company wiii.ui (lie
ing q darter in said county, nnd shall pay ' Sl.Ueof Aoilh Carolina during ihc three
lol.im U. county. Ux assessed-.ok-amrh ! HM,,,,U i l'r' 'ctH,ig- 1 h.- said res
business, the. genu al agent 'Vluilt ii'fst., ; o t ptrrt-rhH be vet fied by - the oatlr of the
vhe first days of April, July, l.-Hiber i '''''' fir, r "r agent ot the company e.t
..,.1 i., mLi. iMnr.r tb aU. riff I its principiil ofiieo in ibe State. The said
Sec. 7. Any oflicer eonnctt d of violate,
ing-tbfl prcce eliof? section, shnll be guilty
of embeatrdfinent, and may bo punishl
uot etxice ediiig fivVycais in the State pris
on at the d'iscrctioiiv.f the Court., , .
Sec. 3. All lawa nnposing faxesr tho
sutji cis if wliieli re ie v'se.ej liivlhls set
are hen by repealed; Provided', Tfiwt lliia
repnal shall not extend to the"- provishinY
of any law, so far at tkry"relee to th
taxes li"led ov, which may ba due previ
ous to the rtificuti(n of this act.
S c. 'J. This act eliall been force from
and xltti' its ratification.'
II.Hifi.d the 4ib day of April, 1S7U ,
yinuuaihtiinrsy portojlagir beer, orjt'Ui.eT.l.tWhiiTy-oii prfnlurlioii ,4.f.-a-etry.- e---jfTneirriTnt y, of tb. amount nf gross i eootpany slull, on orlcfnre the thiid
milt liquors, shall p iy a tat of five jrWh; order certified by the cleik oftaid t,..pu. f pr niinms rec TFed" from such ( Jlvnelny oteavh of thr said morrthivpay
rent eif-w amount of. pun fases and j rotuinbeionen, si..i!f gninl such license COuj,y for smli quarter. 1 1 hhalj fun her i ','- "ceipls two pi iei.l, for
tirmtyjire cent per gallon on all spirit-J f,,r ,i8 emmty o;k the teceipt f ten d.d- b'required of lha general agent or l.'s :ed .!: -.! b. nndifor fatlnre to make
' '''Pulverized ho
ism for sausage
is the latest vulgrir-
'V
Inch report or -fay such
rvflnv sriafl pnv ne tTT
1 - - .
tax, itio rouv
tun -thnuFand
local agent, to-pay t the sheriff of ench
1... .... I u ttif. nilllllV i-IT aBfl..U.lbnl.n tl...
StosArccetpts ofprftrywma eollected in j ' "- ' " 'j.' " .-'" "","'
!ne , n 111 iv 1 lerurui in;. iie.';iin ty
s' or (itbci wise. , - .
Every Te1cgt!"pTi . Cooipany
t ill thi? S'nlo' 1 ail, al the
such conuM", at the time atrd in iho man 1 ,no 1
' 1 k- .1. !is"?re
nicipJiI corporation tball be , allow e,d to ' ' c.- '. "
add anyadditioiiaI tax; Ptti ukd, 'That ! dvinf bujw
M ANSION IlOUaSK.
C II A KLOTTK, NV V.
u , i I -
TUU well kuTTwn Ion hdviry? been .jfKVFkT "
Kt'i:NI.Ml.naiHl Iif.KITTKI. in every drrtr
i. now eipen f- r the neoomniodaliim ed"
TUB '
TiiAvi:rj.ii(. yx ;nu:.
BTmBthTntatl-TwrtrTriifc
(vb ioJ p C. LL1LLS, 1 Vo,, r. .
:J
t