Newspapers / Daily Herald (Roanoke Rapids, … / May 26, 1932, edition 1 / Page 2
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LICENSE TAX ORDINANCE ARTICLE VII. TAXATION. LICENSE, ETC. Sec. 1. It shall be unlawful for any person of whom a license is re quired, to pursue his vocation or avocation in the City ut Roanoke Rapids, until he shall have obtained his license therefor, signed by the Clerk. Any person violating this section shall be deemed guilty of a misdemeanor, and. upon conviction, shall be fined Fifty Dollars, and every day he pursues said vocation or avocation without said license shall constitute a separate "ttense, j Sec. 2 When for any reason the Board of Commissioners shall revoke or cause to be revoked the license granted to any person for the purpose of carrying on any business in the City of Roanoke Rapids, requiring a license of the said City and said person shall continue the said business after the revocation of such license granted, he shall be guilty ol' a misdemeanor, and, upon conviction, shall pay a fine of Fifty Dollars. Sec. 3. It shall be unlawful for any itinerant vendor of goods, wares or merchandise of any description, or any other person of whom a tax is required by the laws of the City, to pursue or engage in the business or oc cupation so taxed without first paying the City Clerk the tax imposed there on. Any person violating any of the provisions of this section shall be deem ed guilty of a misdemeanor and. upon conviction, shall be fined Fifty Dol lars. Sec. 4. It shall be the duty of the policemen to see that every person of whom a license is required has paid the same, ami, if not, to have such persons dealt with according to law, and to the same end it shall be the duty of the policemen to report all such persons who are doing business without license. Sec. 5. The fiscal year and the license or privilege tax shall begin on the first day of July and end on the !>Uth day of June each year, and all license or privilege taxes shall be paid and collected during each and every fiscal year. Sec. <5 That any person or persons taking out privilege license for the purpose of conducting any business or calling in the City of Roanoke Rapids shall pay the full amount charged by the City for the said privilege license if said privilege license is applied i‘< r and taken out by the said person or persons during the first six months of the fiscal year; and shall pay one half of the amount charged by the City for the whole fiscal year for said privilege license, if .-aid privilege license is applied for and taken out din ing the last six months of the fiscal year. Sec. 7 That the following licenses or privilege taxes are imposed and directed to be collec* d under the supervision of the Mayor: Advertising matter, uistrifcutor of, for profit, each day $ 10.00 Animals on exhibit for charge, each day, 10.00 Auctioneers, public - 10.00 Auction sales ot real estate, as denned by bee. ill, Kev. Act kmi (not applicable to mortgage 01 judicial sales or to sales con ducted by resident licensed realtors) 50.00 Auction sales of merchandise (mortgage or judicial sales exempt) 25.00 Auctioneers of Jewelry 100.00 Auctioneers of Livestock 50.00 Automobile, motorcycle or truck not for hire, 1.00 Automobile for hire, each vehicle - 10.00 Automobile accesories,only, wholesale 25.00 Automobile repair shop and garage, only, 10.00 Automobile dealer or agent in new automobiles and new trucks, only, 15.00 Automobile dealer or agent in new automobiles and new trucks, on ly, non-resident, selling or offering for sale 15.00 Automobile dealer or agent in second hand automobiles and second hand trucks, only, 25.00 Automobile dealer or agent in second hand automobiles and second hand trucks, only, non-resident, selling or offering fur sale 25.00 Automobile painting or upholstering shop, only 10.00 Automobile service station or gasoline filling station for sale of gas and oil, only, — 10.00 Automobile battery service station and vulcanizing plant, only, 10.00 Automobile dealer or agent operating a service and repair shop, selling gas, oil, new automobiles, new trucks, and automobile ac cessories, at retail, at one location 35.00 Bagatelle table, merry-go-round or other riding device, hobby horse, switchback railway, shooting gallery, swimming pool, skating rink, other amusement device of a like kind, or a place for oth er games or play with or without name (unless used solely and exclusively for private amusement and exercise) at a permanent location, each, _ —- - - 10.00 Bank, _ ... — - 25.00 Barbershop, each chair, - -—-- 2.00 Beauty Parlor, - — - 10.00 Bicycle dealer, _ 10.00 Billiard and Pool Table and Bowling Alleys: (a) On first two tables or alley, each table or alley, 25.00 (b) On every table or alley over two, each table or alley, . 10.00 Bill Posters, by sign boards, posters or painted bulletins: For posting or erecting 50 or more signs or panels, - 70.00 For posting or erecting 20 to 50 signs or panels, . 45.00 For posting or erecting less than 20 signs or panels, - 32.50 Blank pistol cartridges, - 200.00 Bowie knives, dirks, daggers, sling shots, loaded canes, iron or me tallic knuckles, or articles of a like kind, - -- 200.00 Building & Loan Associations_ 10.00 Branch or chain store, each, ._ 50.00 Cafe, cafeteria, hot dog and other refreshment stands, _ . _ 10.00 Carnival prohibited. Cigarettes, cigars, all other tobacco and snuit dealers, (when sold by other than merchant who has paid his privilege license) 10.00 Circuses, menageries, wild west, dog and—or pony shows, or any other show, exhibition or performance similar thereto, in City or within one-half mile thereof, a tax as follows for each day or part of a day: (a) Such shows and—or exhibitions traveling on railroads and require transportation of: Not more than two cars - 12.50 Three to five cars, inclusive, _ 20.00 Six to ten cars, inclusive-1- 37.50 Eleven to twenty cars, inclusive, - 50.00 Twenty-one to thirty cars, inclusive _ 75.00 Thirty-one to fifty cars, inclusive _ . _ 100.00 Over fifty cars, - 125.00 (b) Such shows and-or exhibitions traveling by automobiles, trucks or other vehicles, other than raihoad cars, and require trans portation by: Not over two vehicles,- 5.00 Three to five vehicles, inclusive,- 7.50 Six to ten vehicles, inclusive,- 7.50 Eleven to twenty vehicles, inclusive, _ _ 12.50 Twenty-one to thirty vehicles, inclusive _ 17.50 Thirty-one to fifty vehicles, inclusive__ 22.50 Over fifty vehicles, per vehicle in excess thereof,_ 1.00 Coal and coke dealers, - 25.00 Collectors or collecting agencies -- 50.00 Contractors and construction companies, _ _ _ 10.00 Cotton Buyers and Sellers on commission, _ __ 50.00 Cotton gin,- 10.00 Dairies, - 10.00 Dance Halls,, public, prohibited. Dealers in horses and—or mules and cows, local,_ __ __ 10.00 Dealers in horses and—or mules and cows, itenerant __ 25.00 Drug stores, - io.OO Electric light, power, street railway, gas, water, sewerage and other similar public serice companies, _ 100 00 Express company, - 30.00 Emigrant agent or agency soliciting, hiring and—or contracting with laborers, male or female, in this State or for employment out of the State, - 500.00 Fertilizer or chemical for same, agent or dealer (other than merchant who has paid his privilege license)_ 10 00 Fire works, prohibited. Fortune teller and Gypsies, _ 500 0() Fortune teller (other than Gypsies) receiving reward for pretending to tell and—or telling fortunes, practicing the art of palmistry clarivoyance and other crafts of a similar kind,_ _ ’ 200 00 Gasoline or Oils, wholesale: Dealer in illuminating or lubr»ating oils or greases or benzine, naptha, gasoline or other pt 'nets of like kind,- . 25.00 Hat cleaning and blocking, only - 10.00 (a) Hotel or boarding house, American plan: Per Room Ore dollar and less than two d ' lars, - .25 Two dollars and less than thn dollars, - .37 1-2 Three dollars and less than fot • dollars and fifty cents, .75 Four dollars and fifty cents and le^s than six dollars, 1.75 ^ix dollars and less than seven dollars and fifty cents 2.25 Seven dollars and fifty cents an . less than fifteen dollars, 2.50 Over fifteen dollars, _ 0.00 (b) Hotel or boarding house, European plan: One Dollar and less than two dollars _ .50 Two dollars and less than three dollars, 1.25 Three dollars and less than four dollars and fifty cents, 2.00 ' Four dollars and fifty cents and less than six dollars, __ 2.50 Six dollars and less than seven dollars and fifty cents __ 3.00 Seven dollars and fifty cents and less than ten dollars, __ 3.50 Over ten dollars, _ _ 4.00 (c) The office, dining room, one parlor, kitchen and tv other rooms shall not be counted when calculating the number of rooms in a hotel or boarding house. (d) Only one-half of the tax levied in this section shall be levied or collected from resort hotels and boarding houses which are open for only six months or less in the year, e) The tax provided for in this section shall apply whether the charges are made at daily, weekly, or monthly rates, hut shall not apply to boarding houses charging less than twelve dollars per week. Hypnotist, for each exhibit. _ 25.00 Hypnotist, teaching the science, _ _ 200.00 Ice cream manufacturer, wholesale, 12.50 Ice cream, non-residents selling and delivering from trucks or other vehciles 12.50 Ice cream, retail, purchasing from wholesale dealer who has not paid tin- license imposed by this State, 10.00 Jeweler or repairer of same, or any other person soliciting oders for same, non-resident, 25.00 Junk Dealer, 15.00 l.abor agents or non-residents, every person, firm or corporation who or which engages in the business of securing employment for a person or persons and charging therefor a fee, commis sion or other compensation 300.00 Provided this section shall not apply to any employment agency operated by the Federal Government, the State, and county or municipality, or whose sole business is procuring employees for work in the production and harvesting of farm crops within the State. Laundry, 10.00 Laundry Agent, soliciting and—:u delivering 10.00 Lightening rod agent or dealer, 20.00 Marble yards 20.00 Meat Packing House, . 25.00 Meat dealer, wholesale dealer in meat packing house products 10.00 Ucivhant, ... _ ___ 10.00 Miniature Golf Course, 10.00 Mo torcycle agent or dealer, 10.00 Moving picture or vaudeville show, __ 25.00 Palmist, 200.00 >a! !it medicine, manufacturer of or intenerant seller,_ 100.00 Aitent rights and formulas, _ _ 10 00 ’axvnbroker, . 250 00 ler, on foot, °r. 0u Vtidier, with horse or other animal with or without vehicle, for each Vlhick'' - . 75.00 ,U |'- with vehicle propelled by motor or other mechanical power, ' each vehMe. .. 100.00 ’e‘idler: Every person, firm or corporation who or which shall ear ly from place to place, for sale or exchange, any patent, pro prietary or domestic medicines, salves liniments or con,founds of, a similar kind, or any spices, extracts, or toilet articles, or any articles of like kind, _______ _ 100.00 ’eddlers and Other Dealers: A i Fish and Oyster dealers retail stands or stores, and wholesale dealers using streets of the City for delivery (licensed fresh meat markets exempt), _ 10 00 ID Fruits and—or vegetables retail dealers, (not aplicable to bona fide merchants who handle the above in their general stock when same does not exceed 25'in value thereof). Each place of business, or stand, 25.00 ( ) Fruits, Vegetables and Other Farm Produce: (a) Friuts, vegetbales and other farm produce offered for sale by the producer, his tenant, or share cropper, or any person who, without profit to himself, sells for the producer may be sold without the payment of the license tax required by this subsection. (b) Every person, firm or corporation offering for sale in the City from any wagon, truck, or other like vehicle fruits, vegetables or other farm produce shall pay an annual license tax of for each vehicle, _ . _ 50.00 uj r.,\u\ presun, iirm or corporation offering for sale in the City from any railroad car fruits, vegetables or other farm produce shall pay a license tax per annum of _ _ _ __ 50.00 (d) Eveiy person, firm or corporation subject to a license tax outlined above under section (c) hereof shall before offering fruit, vegetables or other farm produce for sale in the City have inspected by the City Health Department at such time and place as the ( ity Health Department may designate and if such truits, vegetables or farm produce upon inspection are found to conform to the law and ordinance regulating the sale thereof the C ity Health Officer shall issue a certificate and such certifi cate shall at all times during the period for which it is issued be kept in possession of the person in charge of the railroad car to which it refers and shall be subject to examination at all times by any proper official of the City. (e) In addition to the written icense required by this section the City officer shall issue to such licensee a tag or card showing that the license has been paid and giving the name of licensee and the number thereof which shall be prominently displayed upon the outside of the rai’road car covered by such license at all times when the same is engaged in such business. (D) Every intinerant salesman or merchant who shall expose for Sale, either on the same street or in a house rented temporarily for that purpose, any goods, wares or merchandise, bankrupt stock or fire stock, not being a regular merchant in this city, shall apply for in advance and procure a City License from the City Clerk for the privilege of transacting such business, and shall pay for such a license tax of One Hundred Dollars,_ 100.00 (E) A11 persons who do not keep a regular place of business, open at all times in regular business hours and at the same place, who aie engaged in the business of offering for sale any goods, wares, or merchandise to other than merchants or dealers or or those regularly engaged in the mercantile business, and all persons who keep a regular place of business, open at all times in regular business hours and at the same place, but who, else where than at such regular place of business, personally or through their agents, offer for sale or sell, and at the time of such offering tor sale, deliver goods, wares, and merchandise other than merchants, dealers, or those regularly engaged in the mercantile business, shall be taxed under Section h*r*nf ! riessmg and Cleaning and—or blocking hats_ __ 10.00 Printing Company _ . __ _ _ 20.00 Plumber or Electrician, _ __ 10.00 Phrenologist practicing the profession for compensation, _ 100.00 Real estate agent or rent collector, _ ___ 10.00 Security dealer, _’*_BO.'oO Shoe Repair Shop, __ jq qq Shoeshine stand, in any shop, having not more than two chairs or operators, -- 5.00 Shoeshine stand, in any shop, having more than two and less than sut chairs or operators, _ __ 10,00 (Special To The Herald) Raleigh, N. F.. May 26.—The Sen- \ atorial contest continues with unahat- t ed interest. Even supporters of Sen ator Morrison now seem to think e there will be a second primary, with f Robert R. Reynolds, Asheville, modi fication^ with a "tax liquor and _ save land” program, as the runner- t up. an admission they would not make , .up to a week or so ago. although they , still believe the Morrison plurality c will be sufficient to discourage Rev- j nolds from a second primary call. , I'ew predictions give Thomas C. Howie , and Frank I). Frist more than 10 per cent of an expected .'100,000 pri- , mary vote. Arthur Simmons, Hurling ton, politically unknown, may get a scattering of votes, largely because his name is Simmons. The free for ail Commissioner of I.aboi race probably offers as much of interest as any other of the State offices. Opinion seems to be that R. It. Lawrence, Winston-Salem, presi dent of the State Federation of Labor and Major A. L. Fletcher, Raleigh, Deputy Insurance Commssioner, will he the leaders. Lawinece will get the entire organized labor vote, and oth er- of those who think the position should be filled by a labor man, and Major Fletcher will get a large share of the Legion vote even though Law rence and B. Fritz Smith are also Le gion men. Votes of the others are not expected to be large. Chester O. Bell is waging a hard campaign against State Auditor Bax ter Durham, as is Stacy W. Wade against Secretary of State J. A. Hartness. Both may have hard tasks in ousting the incumbent. Politicians pick A. H. (Sandy) Graham, Hills boro for lieutenant Governor, al though D. F. Giles, Marion, has been active. D. P. Dellinger, Cherryville, opposes them. Insurance Commission, or, Dan C. Boney, is expecting no trouble in his contest with 1). W. Mor t"ii, Beaufort, and Attorney General Dennis Brummitt is not worried over the opposition of Senator Peyton Mc swain, Shelby. Nor is Stanley Win borne. corporation Commissioner both ered by K. C. Mason. Asheville. State School Supt. A. T. Allen, Treasurer •John P- Stedman and Commissioner •>f Agriculture William A. Graham have no opposition within the party. With appropriate exercises, a statue of the late Charles Brantley Ayeock, educational governor of North Caro lina, was unveiled in Statuary Hall, REYNOLDS CONTINUES TO Other hews of State Interest GAIN FOR U. S. SENATE Washington, D. C., last week, taking lire! Vance the State’s war Gover or, as the two most distinguished Citizens of North Carolina. Each tate has a space for two of its out tanding sons. Josephus Daniels presented the tatue on behalf of the Aycock Me morial Commission, Governor Gard icr on behalf of the State, and the cceptance was by Congressman Lind ey Warren, of the First N. C. district. )r. J. Y. Joyner, wrho was head of he school system in the Aycock ad ninistration, spoke briefly. The un eiling was by two grandchildren of Jovernor Aycock, Charles Aycock Mc Lendon, Durham and William Brant ley Aycoclif. Raleigh. The bronze statue, which cost $15,000, is the .vork of Charles Keck, New York sculptor. In Governor Aycock’s own words, Jovernor Gardner described him brief ly as “a plain and simple man who loved his friends and never allowed the hate of an enemy to change the direction of his duty.” While weather conditions have not been particularly favorable to corn, fruit crops and commercial Irish po tatoes are making good progress and •unall grain crops are in very good position, the North Carolina crop re porting service for May 1 shows. Wheat, rye, hay and potatoes are slightly off in condition, as compared with normal, and the peach crop is estimated at slgihtly more than 2, 000,000 bushjels, as compared with more than .'{,000,000 last year. Dam age to tobacco plants from the March freeze, blue mold and the flea bug was severe in Georgia, Florida, South Carolina and Eastern North Carolina, with lesser damage in the old belt rreas of North Carolina and Virginia, the report says. The State Board of Agriculture will meet in Raleigh on Thursday of this week for the purpose of considering whether or not to continue the State fair. That institution has proved troublesome since the State Fair was re-established at a new site four years ago. It lost money every year until last fall, when it barely made the the grade. The 1931 General Assembly turned it over to the Board of Agri culture with authority t o abandon or continue it. Allotments of teachers for the 1932 33 six months school term have been completed for 92 of the counties of Shooshine stand, in any shop, having six and less than ten chairs or operators, ___ 20.00 shoeshine stand, in any shop having ten or more chairs or operators 30.00 Sign Painter, (Itinerant) _ 7.50 Skating Rink, _ 10.00 Slot machines, weighing machines and slot locks, as defined by Chapter 427, Section 130, of the 1931 Revenue Act: Such machines requiring a deposit of not more than lc, 2.50 Such machines requiring a deposit of more than ,01c and not more than .05c, __ .._ __ _ _ 5 00 Such machines requiring a deposit of more than ,05c and not more than ,10c, - 10.00 Such machines requiring a deposit of more than ,10c and not more thair .20c, _ 20 00 Soda fountain, soft drink stand, (other than merchant or drug store) 10.00 Such Machines requiring a deposit of more than .20c 30.00 Soft Drinks: Manufacturers, producers, bottlers and distributors of soft drinks 25.00 Telegraph Company, j5Q0 Trading Stamps, _ 200.00 Traveling theatrical company, traveling moving picture or traveling vaudeville company giving exhibitions or performances in any hall or tent or other place not licensed, first day $25.00, next - - ZO.UU Trucks, tractors, or trailers, for hire, (1931 Revenue Act, Chapter 427, Section 165, _ 20 00 U-Drive It, each passenger capacity, _ 5 00 Undertakers, embalmers and retai' dealers in coffins, (in addition to merchant’s license, if licensee is a merchant), _ -. 25 00 Sec. 8. Where any person, firm, or corporation engages In more than one business, trade, employment or profession, unless otherwise set out in this ordinance, which is made under the provisions of this article subject to City license taxes, such person, firms or corporations shall pay the li cense tax prescribed in this ordinance for each separate business, trade, employment or profession. Sec. 9. No change in the name of the firm, nor the taking in of a new partner, nor the withdrawal of one of more of the firm, shall be considered as commencing business; but if any one or more of the partners remain in the firm, the business shall be regarded as continuing. Sec. 10. Any person owning or having a dog or dogs, bitch or bitches and having or permitting the same within the corporate limits of the town, shall pay a tax of One Dollar on each male and Two Dollars on each female dog as set out in Section 7, which shall be due and payable the 1st. day of July each year same to be paid to the Policeman who shall receipt for the same. Puppies under the age of six months, or dogs or bitches brought to town between January 1st. and July 1st., of each year, or puppies becoming six months of age after April 1st, will be exempt from taxation until July 1st., following. Any one failing to comply with the provisions of this section shall be deemed guilty of a misdemeanor and shall pay a fine of Ten Dol lars. bee. II. Ihe license granted under this ordinance shall not authorize the person or firm, company, or corporation mentioned therein to exercise or carry on the trade, business or profession specified on such license in any other place than that mentioned therein. All licenses on and after July 1st., shall be for not less than for the current year, unless issued after Janu ary 1st., as provided in Section 6 Article 7, of these ordinances. Sec. 12 That the annual taxes of the city shall be levied by the Board of Commissioners at their meeting held in June of each year. -ARTICLE VIII. All ordinances or parts of ordinances in conflict with these ordinances are hereby repealed. Adopted and passed by the Board of Commissioners of the City of Roa noke Rapids at its meeting held May 18th, A. D., 1932. KELLY JENKINS, Mayor. Attest:A. L. Clark. Clerk. It-June 18. | Embassy Hostess ; -- Mrs l>avtd Bruce, daughter ot Ambassador Andrew Mellon, will be the official hostess of the American Embassy in London. tne Mate by t h e State Board of Equalization, which plans to meet again next week to make allotments for .the eight counties from which re port^ bad not been received last week. The'aflotments are made on the basis of about 400 additional teachers, ne cessitated by the increased average attendance of the schools the past year. Also, the board has made several consolidations, some of which caused considerable trouble last year and be cause of the opposition, some of the schools were allowed to continue as independent units. A number of the controversial consolidations have been made by the board and will not be effective with the opening of the schools next fall. Chairman R. T. Fountain of the board has been ab sent the last two or three meetings, busily engaged in his campaign for the nomination for Governor. John Henry Hauser, 82-year-o\tl Davie county farmer, sentenced to ploctrocution for the murder of hfs son-in-law, Fred Styres, has been granted a new trial by the N. C. Su preme court. The basis for the opin ion was that lay witnesses, not ex perts, were allowed to answer ques tions as to whether or not Hauser ■vas capable of premeditating murder, md the like, which questions should lave been left to the jury to answer, flauser is in a Winston-Salem hos pital recovering from pneumonia. It ;s freely predicted that he, at his ige, will not be permitted to die in he electric chair. Former Senator F. M. Simmons, ''Jew Bern, has filed a voluntary pe ion in bankruptcy in Federal Court it. New Bern, listing liabilities at 5134,421.96 and assets at $110,494.47. rhe liabilities include $21,755.61 in notes and bills which should be paid >y others, he Mated, through his at torney, T. D. Wairv* he ( cj ress on, bank futures and laibrcs of co •ndorsers necessitated the etcj;, taken o give creditors an equal chance at he assets, Mr. Warren said. Three ot Senator Simmons’ argcst farms have already been sold under mort gage, it was stated. Mrs. Ella Rushing and Miss Har riett Flynn of Hallsboro, N. C., spent the week-end with relatives here. Joe Gay and family of Severn spent Sunday with Mrs. J. B. Boyd. Mr. and Mrs. Frank Hudson and family spent Sunday in Petersburg. Mr. and Mrs. M. A. Floyd and chil dren spent Sunday with relatives in •Vhite Plains, Va. Mr. and Mrs. Andrew Lynch spent Sunday in Brunswick, Va. Mrs. Fletcher Diukens and Miss Kathrine Jackson were joint hostesses with bridge on Thursday evening of last week honoring Mrs. Jack Young at the home of Mrs. Dickens on Jack s°n Street. Mrs. W. C. Williams made the highest score for the evening and was given a double deck of cards. A salad course was served at ten thirty and on each plate was a sweetheart rose. Mrs. Young was presented many gifts. Those playing cards and coming in for refreshments were: Mesdames Robert Daughtry, Clarence Grimmer, J. T. Chase, Ray Goodmon, Tom White, J. M. Jackson, Francis Patterson, Ted Speight, Carroll Wil son, O. Griffin, W. C. Williams, Geo. Hayes, Jack Young, Hugh Bradley, Jim Taylor, Geoage Taylor, Wade Marks, Misses Florine Holt, Virginia Jackson and Blor,nie Taylor.
Daily Herald (Roanoke Rapids, N.C.)
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May 26, 1932, edition 1
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