Newspapers / Statesville American and Tobacco … / April 11, 1870, edition 1 / Page 1
Part of Statesville American and Tobacco Journal (Statesville, N.C.) / About this page
This page has errors
The date, title, or page description is wrong
This page has harmful content
This page contains sensitive or offensive material
ft.'! r i! 1 1 i h . !i I : i: i f ! 1 1 ! i Li II cf 4mty $MtT tkwkd t QoYxlits, Jltjrimlh: Jmmfcictiircs, ammcrrc, nml STATESVILLr:, No ; T CaIIOUXA, APKIL 1 1TS7(L Xi iir.i::: S, Volume XIII. ti lit Wit v. t rv. . I I Win WfcKKLY 1ST fit'IlSCIlIITIO. e- Osn Yr.Ati .'. ...... SlX MONTHS, ... ir . TKltMS OF ADVERTISING; One Jiarn I v" for tJJkick.- n:rr-;.Tr cu rac ubqeft ior tion. 'fci linen or k-8 conntm a liare-1 Induction maJein uoroi Hr u.nS u.auri i as ruliows: One tquare S:" M) Two ejuare 1" ,,() TLrec wjnartH,.-.-10' fK Half column....... 30 Une coluim l 15 ' tT.i .1 ,if r. I inif rtlorm i' innrhf.i 4 - . 1 .. 1 ,ii it. i i ; i forbid, an-1 .nrl h-oH"-.- , " J r o f c fi rj t o u a I T a v ti . H. KELLY, SV1 . D., ffrviccs f- tjif !-,i I'.,, hi,, I mm. Ie t"",ii l l im ami n win n not ot.onal.y ,,,',.1. .1 nl v 2 1 .-'" lo If Dit. fl". m. ruii'iir.i.i'. ... , o u V roW AS CAMPBELL & COWArj j "T T ,VK --- i:.t.-.I il,om--U'i '' I n' ! 11 tiro of Mm,h ..vf. anlSi r;k;v..,.i n.av j i . i- i ...i,..n i.f.t t.rufc-iiir.iiH v etii'HiU'ii. at llo-ir 0,:ie in 'S.rinj;"- iJi'kk I'.'ol'in' jin 17, '70 ly D&. E. O. ELLIOTT Vl.'l.M.M' Iii i.ri.r.r.i.i..ii! n-rvic'H to e ! V fiiiy.on fl" Stitiovil!'.' nu nirrounii ni.' 4vw!intrv in prartie" .f fe-lintif '" it" collateral t.n.ti. l.o lf.i! atttM.Hon will ,P iu ii lo ali e.'in mho ra-i fotiiiinile.l lo carp' teeT OiTiroat il.p Mola-iiii Ilr.n1". Januarv sili. l7 ri0,f EUGENE B. DRAKE & SON, taxes hereinafter designated, payable LUUIii , . . i in the exiting national currency, shall Editor. a,l 'l-ojnrto,s. r,,, col!ccteiI.-the I rules ut.d regulations prescribed in DR. T. J. CORPENING, - TUTnum . r. . 1 1 .. . .. C - V pcojilts or Jri-.!eti. an.! -r-C;Ujiine-coiiiti?j, il.ai i." "'"II!' VwrTt t.c" pWanevt To Vt'Ct-ue I lie en:.- oi t.i-. who . liiity ii'l Id pervicv-. " !ii8nrVs verv no1eni(e. - Oltiee Over Carlton lltvllu r-s" Shire February 1H, Gin "I T(')U F.D re-peoi fully announce lliat lit V lia rcsuiiK-ii the practice of hi--- pioh-.-tion, an-1 will l.e pKacii to t-erve thos-e who require the services of a skii.i.kli. dkmim- CoiniJiiiiralions, by mnil, or t hen i--e. will reci-ixe pronjpt atutuion. OHice, from room over A. W. .lanii-on, Et-.p, Sioekton Buihlin'', -Siatesville. N. C. 41:'0l) Z. B. VANCE, AT.T0KXEY -- AT LAW, f Ijarlottc, . t:. T 7 ILL practice in the Gih Circuit, and in the 'Federal ami Supreme .Coi.ir;$5H lialtiffb. Maidi 27, 1Si".0 tf .Attorney and Coimscilor at Law. lYtfmlnsrtors, X. C Dt liKlTZ (ITLAR, Attorney acd Counsellor at Law, lyilmintoii;, rv. c. BuO(rice on Prii ceps fctieet, between Front and .Second t-treeU. A. BRANT. KOWAHO"" ATTORNEY AT LAV, Statcsville, N. C. STRICT and prompt attention given to all business entrusted to his care. TggT" trLTei riTi. e Court-llonse. dec 29:08 45 ly ' THOS. S. TUCKER, ATTORNEY AT LAW, 'STATESriLLiEy X. C. Office in rear of the Court-IIous?, adjoin ing Judge llitchell's. - Pt 22. 1808, ?.2t f liiistncss (Caress. WATCHES, CLOCKS and JEWELRY, TIIE Subscriber, has perma ; L nentlv located in Statesville. linr,.! 1 : j."rPn,cu 1 o if pair wniuu- smJtX'-i3"e. clocks and iewelry. in a neat and careful maimer. W. R. DAVIS. .March, 31. 'G8. 7 tf AN I) BY "MISS BETSY WILH.43IS, 0er WITTKOWSKY & R I XT EL'S Store. April 16:tf Charlotte, -K. C TO Gimcusf omersT" W teWJ-a. JL i WE have leased the large lot adjoining our Store, for ihe accommodation ' f Oar Customers with wagon?, where bed nd Etalls will i b erected, and upon which there :S a well of excellent water ' WALLACE BROS & STEPHENSON. pec 2 ISGO .,' 4itf EEVLKUE ACT 77, Central A ftemlbi of X Caro- Uvt do enact: Section 1. That the llii act, and in the act for collecting revenue, ratified March twelliD, ctgn. teen hundred ami tuty-six, or sucn 'act cs may be tubstituted therefor by j, General .;-Avercb.v? thc rro- r.C;-Uri.i mouiueu or repealed, chall be he Id applicable to PccUi c th ir(i nt, collection ana rcturn (,f tjt? tax s herein imposed. , . - i "... i 1. ...11 between the aca twcnty odc ami "Tift v," except such poor anl wiurtnper- . ,',.r!:irft and record" fit. subjects for cx- f-OfiB as Hit. v"Uli i J vvumii.-fivn. w I III I t i I " II . 1(11.1 - t - - - : i . .. , . , cd and collected a tax of seventy five cent.", the proceeds of fueh tax to be '' devoted to" purposes of education as j may b e pre-enbed by la w. If any j poll tax i-hull not be paid within sixty d ty :ifl r the. same s-h a i I be demand iable. it shall be the duty of the Sher- jjf? jf Jlf. can find no property of the i . K .l In tnfTi.nt tn K-itisfr thp ni;.h(,e any i erson in(leut. i . A .v . fl.o .T!irin hnhlp. nr who mav , j i-'i i j - - v , .f.l -..l.l... .V, rieCouie. Jll'lt IHU'I H' mm uciuii mi ((.rs(n so garnisheed shall be liable fr Paid tax. R . o. Tbe taxe licreafter desiirna- tod shalf "he applied to defray the ex panses of the State government, and ! to pay 'appropnatn.if lor scnoois,cnar I it able and penal institutions. CLASS 1. Sec. 1. There shall be an ad valo rem tax of twenty cents on every one hundred dollars in value of real and p rsonal property in this S-iti, sub ject t exMnp.ion. mude by law. Tin tax sh-ill be l. vied in addition to Mich special tax- are authoiiz''d by thi tient TMl Asse-i Mv f r cunt y urp es. miit U'om in ! :"i, C! i.'X; . IliV.'-t Nv ii w . Uj- out" 0-.!iS. t". live t wentl :!l C- I, all stork, j in ' oth- riH'. ii v -t.w cenr. f i!o ir ra il w . St'ite i Ttia'- all the tax and count 1 oil! do-es. iinii'.Jt d uu 'ii all real in real aim. j i i i J pri-Mnal property s!im1:, m no cast , ex ! e.-rd two thirds of one per rent., ex e pt r-pccial taXrs for ei un y purposes, w en Mich !:ixrs hae been or may be a i fie I by a majority of ihe (ju vli.fi- l voters in the counties in which the tax- I es are rrop ed to ue levieu, unies t , 1 r ' .... ..... . f ... : 1 (hey are lor ntcessuiy e.peii?et 01 mi in .oiiritics." - Sec. 2. There shall be an ad valorem rax of one twelfth of one per cent, on everv one hundred dollars in value of real and personal property fqr educa tional put poses. Sec. 3. There shall be an ad valorem tax ot one-tweifi h of one per cent, on every one hundred dollars in value of real and personal property to be ap plied to the completion of the Peniten tiary. CLASS 2. ..'.The subjects. and persons mentioned in the following class shall be taxed as specially mentioned : See. 1. On the net incomes and prof its, other than that derived from prop erty taxed, from any source whatever, during the year preceding the first day of April in each year, there shall be a tax of. one-and-one-half per cent. The income.' tax shall include interest on the securities of the United States, of this State, or othevr State or gov ernment. In estimating the net income the only deduction by way of expens es shall be : 1. Taxes other than the income tax due this State. 2. Rent for use of buildings or oth er property, or interest on incumber ances on property used in. the business from which the income is derived. 3. Usual or ordinary repairs of the buildings from which the income is de rived. 4. Cost or value of the labor, (ex cept that of the tax payer himself,) raw material, food, and all other nec essary expenses incidental to the busi ness from which the income is derived, together with the necessary expenses of supporting the family, which shall, in no instance exceed one thousand dollars.: The tax-payer shall return to the assessor the gross amount of his in come, and the gross amount of his ex penses to be deducted therefrom,which return the assessor shall file in the 'of fice., of Clerk of the County Commis sioners. Sec. 2.. Upon all real and personal estate, whether legal or equitable, ssit uated within the State, shall descend, or be deviled er bequeathed to any c llateral relati- n or person, other than a lineal d-scpndant or. ancestor of the husband or Wife of the deceas ed, or husband os wife of .such (inces- - which such ; c .llateral relati t ii;.: ' '.'oti.' run 5 tied, under the Uw, f -: t';. lis;r u : tion of the int,;tare r .-A , and which real and p-rs u u Mtc rna v not be ; -a, . ' . .- i " , , i re(, u-re 1 in pay men ..t.lrbt? and oth- .er i'abilaies, the fulluwin per centum 1 tax upon the value thereof ahall be paid: 1. Ifeuch collateral rrtslion he brother or itf r tf the father or tautn ier of the deceased, or -iue 'f uch brother or eister, lx of one per cent. 2. If such collateral relation be a 'more remote relation, or the de.viee J or. legatee be a stranger, a tax of one : per cent. The real tate liable to tax j ation t-ball be lifted by the leiee or ! heir, in a Separate colamn, designating its proper per cent. tax. The per?on l tate or reil etite rcdarpiltoi au. khaile liable to the Ux in the f hands of the txecut'-r or admintra I tor, and fhall be paid by him before his adtuinistration acrrotJut i audited, or the real estate is settled, to the Sheriff of the county. If the real es jtate descended or deviled shall not be I the entire inheritance, the heir oi de visee shall pay a fro rata part of the tax, corresponding with the relative vnlue of the estates or interest. If the legacy or distributive thr. re to be re ceived, shall not be the entire proper ty, such legatee or distributee hhall, in like manner, pay a pro rata part of the tax according to the value of his or her interest. Whenever the person al property in the hands of such ad ministrator or executor (the same not being needed to be converted into mo ney, in the course of th' administra tion,) fjhall be of uncertain value, he shall apply to the County Commission ers to appoint three impartial men d probity to .assess the value thereof ; and each aSfs.-ment being. returnd to the Conitnissioners, and being confirm ed, shall be conclusive of the value. T facilitate the collection of tax on collaterals, rvny executor or adminis trator fih !! return m hi" inventory whether the rtae of the d erased ijoes to toe lineal or collateial relv t ons, 'r t ft stringer ; and if to col lateral the decree of relationship e.f such collaterals to the d- ceased, under penalty of onr hundred dollar, to be reC"Vel( d in the name and for the use of the St it ; and ir shall be the !uty o.t-th-. 5uj.eiHM-- v.- nrr t ei K ot In- county t. fin i.i h Mi'- Shenff with !,o n i iii S f t'i X ntn-- ui 1 tb" ad--. i . s C im r.-, v ' k U h i tii-"-, if'er e,i 1, ! t . r -n nfh ii : n-1 SClIKDULr: B . T o taxes in this Schedule impos-d an- for the privilege of carrying "i the !iu-i''ess v r doiriir the act named. S-'-e. I T ravelin.' tl-.eat ri.-al Coinpa-nn-s -hall pa fi-' -I l;i- f.r the first. ii.d five dill-ir- f-t . ach subsequent ax hi bit ion. Worn th-' theatrical ex hibitions are by the season of not les than one month, 'he tax sdiall be for'y dollars. Sec. 2. On each concert and mu-i cal entertainment for profit, shall l. paid five doll.irs, on each lecture f r reward, five dollars. Sec. 3. On museum, wa-work "i curiosities of any kind, .natural or ar rifieial, (except painting and statuary.) on each day's or night's exhibition shall be paid five dollars. Sec. 4. On e very exhihition of a cii cus or menagerie, for each day r part of a day, forty dollars : and for each side-show to a circus orrnen;-g rie, ten dollars. ' Sec. 5. On itinerant companies, or persons who exhibit for amusement of the public, oth e r w i s e t ha n is mention ed in the four .preceding sections, five dollars for each exhibition. Exhibi tions given without charge for admis sion, and also tho:;e exclusively for ch a ri t aid e objec t ;, s ha 1 1 be e x em pt. Sec. 6. O n a 1 i g i f t enter pr ises or a nv person or 'establishment offering a ny article for sale, and ..proposing to present purchasers with any gift prize as an inducerm rst to purchase, within the limits of the Slate, one per cent, upon his gross receipts. Thi tax shall not be construed to relieve such persons or establishments from any penalties incurred by a violation of the law. Sec. 7. Every agency of a bank in corporated out of the State, fifty dol lars. Sec. 8. The tax on billiard saloons xhall be ttn dollars on each table. - Every place where a billiard ta! le i kept for hire, shall be considered w. billiard saloon within the meanin-: f this act. - .: , "; -' ": -: Sec. 9. To keep a b -wling ally. or alley of like kind, or h .wiin ai or.. bagatelle, table, or an v or lier table, stand or place for any oth' r eme or play, with or wit hour a name, unies such alley, stand, plac or g i- k p f o r p r i v a t e a mnment or e xneis.- a lone, and not prohibired by law.' there shall be a license ax of tend -liars on each alle Sec 10. Every retail dealer in spir i'uou viiius liquors, porter, lairer be r or other malt liqnors. shall pay a rax of two and- -h alf per cent, on the amount of pure h te, and every p.-rson who buys and sellspiritnoU". vinous or malt liquors in quantifies less than a quart, shall, within the meaning of this act. ' e a retail dealer. See. 11. 'EwrV' wholesale itealer or person wb bu vs and ell- pi" t'U u. v in u 4 or matt thitiors in iu mtiries n't ! 11 c I less than on quart. Mi ill "nay "a tx -r tw- and-a half ner cent, on th amount i of his purchase 1 ; ' I Sec. 12. Every person d'-tdiinir spir ituous liquors shall pay a tax of two land a hall per cent, oa the ca-h Yulue tiUel frffa grain, jh atid 02r cane. tte,'-tr. ' SrC. 1C ISherifTto liqrjor it! ) nmiion V aireu tu irurchea, boumy; , cnlfeunif, rTble f da tu bon J, mt cnlfeurity, pytle Uo the St.:.,! the tn tooted atuvunt icf Lif ' nt 1 that be i!I litf of the li ill le thedaty of the ' pniM raottc, r ixk am m j.f4t ,j'j it frniel o il loif a I te ju f t: u I thtt every taerchaat, : 'ilt 'r antti tt m uL.u f ,yt t c;le ttttftrt t t! t tU Mtr tf ;i,t& CmI s 4; -ler aueti'.neer, eom.!tW ?IMf .4t!! ViAl "H 1 Trrorcr.tr.IrrrtI, 1U irM tU lifter -tit tn i tt ? t or tther cero re- JxMT!,,'.! ? U lira ittatr4 u a faU itif.ftfrt ..l trf tt tW:. U i.i.l If tV. Ur-i-.iJirt'ift j toViCftcriy on ilv -rrnrt.t U ?ra!tiax. Kcttt 3fh cstspry 5 U l tfpr. the reqitiSUt-ondty hi or her depn-f free. 2 i K ry itinerant lu tU ai in rl ! appoint frner al mh hing with the Sheriff a suSicirnt a- Ior Vnt up libtning r live !. :UrbH oViatn bttt.e fn en the Stte mount in money or its rqaivaleut' to cover said taes, and (pay taxes en .1 . - 1. - " - 1- ca to be collected tj the S.WfT,i. the) first days of January, April, July and : October in each year, which tax hallf be one-eight of one per cent, on hi purchases for each preceding quarter. The Sheriff ohall have power to require the merchant making such statement to submit his books to examination by the. Sheriff, and every merchant rcfus- ing on demand to submit his books to such examination, shall be liable to a penalty to the State of two hundred dollars, to be prosecuted by the Sher iff and recovered in any C urt having jurisdiction of the case. It h a 1 1 f u r ther be lh duty of the Sheriff to pros ecuteevery merchant refusing as afore said, in the Superior Court of the coun ty, as may be prescribed for special proceedings, to the end of obtaining such exintnation and compelling pay ment of the proper tax. Sec. 14. On the gross receipts of ho tels, boarding houses, (except those used for educational purposes and as private boarding houses,) restaurants and eating-houses, the tax shall be one per cent. Sec. 15. The tax on public ferries, toll bridges, gates across highways, one per cent, on net receipts. S c. 16. Every money or exchange, Im ml or note broker, private banker or aje nt of a foreign broker or bank 1 t .1 1 1 i er. in a.wnion to me au valorem eax n tin ir capital invested, or the tax ii their net incune, shall pay, if era i i ytiig a cajiital of twenty thousand d.-liarn-Vr Six?) i jcerisc" tax of fine oun lred ddhirs if a capital of less ban twenty thousand dollars and not b ss than ten thousand dollars, fifty dollars ; and if a capital of ten thous and d-.. liars, or less, a tax of twenty five d Uais ; and also ten dollars addi tional for each county in which they have an ag. ncy. Sec. 17. Every person who, for him st If or as an agent for another, sells tiding vehicles not manufactured with m the State, shall pay two per cent. 00 his sales. . Sec. 18. Every auctioneer on all "ds. wares or merchandise, sold by !,otiM-if or agent, whether the growth 'i' manufacture' of this State or not jiil! nav o n per cent. n the gros. aui u it ' f his -b s, sub ct to all tin reu ati.-ns and exempli ns set fort in 'he t nth chapter of the It -v a d Code, entitled "Auctions and Auction eers. ,..:;::. ir' ''Sec. 19 Every commission' merchant shall pay a tax of one eight of one per j, nt. on his sales' as corenps-ion mer chant. Provided, That when spiritu ous, vinous, or malt 'liquors are sold bv commission merchant, they she'' pav a tax of two and a half per cent, on their sales of such liquors. Sec. 20. Every person whose occu p i tion or business is to keep hors. s o vehicles for bire.-or to b-t. shall 1 ay a tax of ten dollars for every h r f .r that purpose, at any tint- durso the year to he collected l y 1 1 ff quart. i ly ; Provided. Th i: h s s c ion shall 11 t apply to dr y io-m Sec. 21. Every licenced retailer f spirituous hquors, wines or c rdials -hall pav tU":'fYTfi-.'- dollars for o- e year. Every re'tfiler of malt liqu only, shall pay fifteen dollars. The tax in this section shall b in addition to the tax imposed on purchases of li q uors in t his Sched ule. S c 22. Every itinera! t --dentist, medical practitioner, portrait or mini ature painter, daguearrean, artist ai d other prison taking like- esses of the hum in face, ten dollars for each c un rv in which he carried on his business; Provided, That such person as shall urnish satisfactory evidence to the Sheriff of the county in which he pro , o-es to practice, that he is a resident ..f the State, and has listed the receipts of his profession for the previous year, -hill be exempt from the tax imposed in t his pa ra graph. Sec. 23. Every person that peddles goods, wares or merchandise, either by land or water, 3r any drugs, nostrums or medicir.es,whether such person shall travel on foot or with a conveyance or otherwise, shall have obtained from ihe Commissioners an order to the Sheriff to grant him peddler's license tn ernire on the first of next ensu ing and the Sheriff, on production of a cony ot such oraer, cernneu uy iu J .... - - U - 11 .. Clerk oi said Commissionershall grant sueh license for his county on the re- r...;,.r of 1 pn ilollars tax : PfQl'idrd, 1st, That not more "than one person shall i,.-Jdle under the license: 2d, That any ! person who temporarily carries oaa i bnsinessas merchantin any publ cp ace : , . - -i his goods shall be and then removes, . .. ..tr - "prwfrTrljrIPil.re.wttHW.vr'Jpya g-T Aytil, 4ly. O-tf a4 f etaUrit, frail, oytrr tli,t .-W,eLati. otT, i tt yc r. Hrh ttffl $ i . - . t ... . r .. ! ... jpajinj. mtiaxii --u ... Urterf . Jtcte4 r accurt I i tie am m4t.ur act?unl!v U the cae f 4ltr tn-trbr,it and it th traders. I litcr.c tiav tv iedofljr. r1 my in w i. n n.. earrn u t ,,Mr V? ll'Tv."A, n;a" J 'clime brought into lbi Mate I -r the iy ti.rmum nUng out of tbe State, a taJ ;t Hre dollars See. L5 Hvrrv itin.rant ha mII. m t , i r i 1 1 1 7 1 m lioio.r vi in. i.r otilci! i.t.i the product i 1 hi own farm, thai! pav rud d. Ibrs, an l iuth 1 ctt ahall te I in Vt fercdit KU:t, r rr twenlv uve tbdlars for everv fuuntv, ier.eel annually If I l.r ptmetit t J p tt f lit f tttre frc t'ni af .! and be under the Kan.e ru and re- trif tiotis h 1 I ll-r. rxc l't that nn order from tir ( !oiumiMionvr hali nut . ...-. ' . . . . be requirrd t- r a iTtnue. Sec 2h Kerry company c-f;gij.iva or Mrtdlingcoinpany ofprrso,.. Ml'lJecJ, c:iriitiwii hll be dtfjr I cud- in;ihf u en 1 i'iri i'v iirviniu.n t sriii . . i' L 1 1. 1 1 torlours or tir"itii fittv tlol :im 111 lit n t. - ... 1 !".. - ... .11 county in which they ... y,- - .0 .. . . . . ..... . . .... IKI IW I KV 4 1 V n n v tf" 1 lnir f'rafi t. rrrtivri nhti out tf any property belonging to any one of The agent effrt ting the i:.urance hall the company ; but nothing herein ft. n-: e,u the C r-1 dayt f April, July, Octo tained ihall be construed m im In cx- brr and Jir.uarv. nuke retuinato the einpt lbetn f rom indict inrnt anJ penal- ties imposed by law bee. -1. r.very non-rentriit or urum mer, or agent of a non-ir.-ident, who shall sell ai3' spirituous, vinous or malt liquors, goods, -wares or inercliandise, by sample or otberwvis, whether deitv- ereil or to be deliven- lhaii pay nti :jn- nual tax of. five d 'd ::.. in e :.' h count v j a 1 in which no inaucs nr.y hairs, una a tax of I ke amount as payably by res idents on their pure has or ahs, a the case mav be, of Minilar artie Its. IJefere making such sales' he shall cb. tain from the ShcritT of the fount v in which be proposes t d biisinrs.-i a eense writing, which tho Shei ill" may 'Y lV P. , sum of five biii.drrd !o lat-H. withii!.i- f icnt security, conditioned to pay the . l 1 u 1 1 I'lll 6UI UIH I'llI'lUIUillU I" I - ? HIV xcs herein'imposed, cr by b i.i de, ng a sufficient amountof money with !d Sheriff as will cover the tax'on his taxes iting sa sales in said county. 'Any person vio - lating the provisions of this paragraph, shall expire, which shall ulways be on j iir r to th f roper toTiccra aa .rn lta:e and section 14 of this act. shall he ih tin ' the frst day of January, April. J jly ment theietf. Whenever a scroll it ed guilty of a petty misdtmeai.or, and t an,i October. . iuc l in ibe sl'iice t ( a acal, by any upon eohviction-' Stic. C I. No licence j.ucd bv the ( of eaM Ulcers the fM tlx aha.l'bc on shall be fjiieil not exceeding blty dol lars or imprisoned not exercline; r nC monm anu snan loiK-iw anu yny tK.Mu.s two hundred dollars to the Sheriff,', to be collected by distress ot otherwise, one-half'of which shall be accounted for as other taxes, the other halt to the use of the informer and the She rifl't qually. Sec. 28. The chh f officers of I ar,k, including private bankers, saving banks, and such insurance companies as a re incorporated by this State, shall, in April and October of each year, cer itv 'i oath the amount of dividends or profits which-have been earned, and -hail p .y n such dividen ls, five' pi r rent. O f lilure to comply with the provision of this ect on, said banks, companies or persons shall pay a? tax s," one thousand dollars, to be collect ed by th Sheriff, by distress or e.-ther-wi-e. Jyrovidedy That any insurance eompany not.-' chartered in this State which invests one-half of its net pro eerd in the S'ate shstll pay one-fourth if one per cent upon its go- income, ind one per et nt, iii ea e ;t does not so invest, and in eirhrr ase tl eC- ur t i.-k have the p wer to d u''e the State !-!X. " 2!h N'pr.-oii shall follow any f rhe t; i - or profr-si--ns taxed by '1!- 'ct. 01 in hi y other act imposing x- s on -trades ami profrssion, with ut ir.-t ibtaiuing a license from the S. er ff "f the county in which the trade or profession is to be followed, cr the ranchi'-e nj- ved Such license shall give to the 'person obtaining it the right to practice trade or profession, -r t enjy th .neluse therein specifi ed, in the .' :y of the Sheriff by whom it i" i u d, and in no other, un less the law imposing the tax shall oth erwise, from it date to the following fi.st day of April ; Provided, That 1 othing in this section tdiall apply to licensed practicing physicians, lawyers r tlenti'ts. Src. 30. The form of the license shall be in substance as follows : ReceriveJ this -day of 0f dollars, of whteh .18, dollars is the taxof iheSiate of North Carolina, and dollars is the lax of the count j of ', "' 1 for bis license 10 practice the trade (or profeesian) of-- until the first dav of April next. li- SlierilFof (ConnterBigned) Gjuntj. Register of Deeds for - 45 court j. Sec. 31. The amount of tax to be paid on obtaining the license to prac tice any trade or profession, which is taxed by a certain sum, shall be in pro portion to the tax imposed for the whole year, as the unexpired portion of the year from the date of the license j3 to the whole year, gec 30 Every insurance company j busine33 therein,shali pay an annual J, , nna nar a , Tr.nrPi v.ia v f r lhe;groM weipt . a f - minma A.riseil forr derived from premiums charged for m- innvnn na nhininAii rnprpin. rMin rax in art.l f.r tach -a.tler. future rCt,erry .rrp.7 bU py i tK i iur.4 u-iuii, iu rinc"r ilf cut tltll te V. 1 tieref-e. Ttutrt l f rr tratet ar.y tq- ir.r thrr'n, td b ft ft itJi Iterr.M" i jrrar.tcd the t yhcntxi b'l l ow ta the Tieasuff r I.i armlmeM a eeu- 1 1 a I r nt, uti !c f eal ( tie Ct rpjy. and lbefeuf"fi the lirrrte ha'l le l?rnte I I? the t-aytnett cf i .e Un l- and aura. -At.d it Lll be the Juir tf T 1 1 li . f ! Baid eriicral airrnt tj fur r ih each f , - - - p - r I njt 4Uu -fr.t aith a c lunt.lnl ,n aa- Uhoriiing him to d buine; an I v t;Ml0 r ... ,l ..d;-.,;,,, ir..urt.ce with ut - - . 1 1 r I- . ty of a tint.lt dif anor, and te f nr I rt J ty of a mi.! mutior, a: leM than ttic th:-un 1 .li,;. ax t r i:a- a . 1 . . . , - , . priM'IICU liOl IfM ll.au I ' o 4 J j Sheriff of the county in hu h the 1-ua-, C urtt, Mqnirtd Ly law la keep a !, I iness is 'done' tf all the Luitcia doneUhalt be sdie-l lo any fip-r, eifrpt by Li in during the preceding quarter aa lcrnt.aMfr 11 ricrittd, t' - t in aaid county, and hall pny to hirajihall be ai fellow t, to tt pail ly tla the county tax aj.cd on audi luti-! prty applyitt fjr the laioe : l uf the ness ; Provided, Tint in county or j rj e f the S'ate, t t.e JI!r. ! be rc 1 corpcialion ahall be allowed tn tax in-fleeted nt. l pM into ihe Tir ? ty urance agenta for licence. On failure ; the Tihate Sceictary of lie i tn to mnke return or to pay aa aforcaii-1, ' or; f r the Sral of ihe I'ull.c Tieyi . .uch ngrnt shall par twenty five dsd- lars for each policy cffictcd or ncgo tiated by him in such county. Sec. '"'. Any pern preping to follow nny taxed trade or profeta on may take out a license in advance of ! j rXi(t wh,n ,e propoea to b.-gin Uucb tiade or profession, or in adTance'nve cent., to be cvlUctcl t ' " , ... , 1;.... ,!M1,rL,r i ,V- e..l'ee' . T , , ' , . . .! I held bv him. In such caies the licence I -. , , .If by h.m. In such cajes the hcenje j shall be truly thud, and shall ipcci.y the tune ot nhicli it shall be-in ti be ' nf force, as wi 11 a titue when it Uv(.nfr .iij vulid uatil the atne .j Ucn f xll;iited to an 1 cun- , , rf 1). r I, of. the county, who" fchill receive fr the itervices imposed on him by thin act in reference to licenses a fee of ten cents from every person licensed. Sec. So. The Register tf Deeds shall keep a book, in which ho shall record. the name of the person licenicl, tne trale or profession to be followed, or the franchise to be enjoyed, the date at which it begins to run, and the sum paid to the Sheriff; and heha!lon the third. Monday in J muary. April, July and Octobcr'fcnd a ccrtifie-l copy of .uch record for the quarter laat pre cedingto the Auditor of the State, who hall charge the Sheriff with the a mount so appearing du. If any Keg ister-ahall -.fail to perform the duty hereby imposed on him, he fhall for feit to the State a penalty of two bun- dred dollars, to be recovered of h'tn and the mretiea to bis official ton 1 on motion in the Superior C urt for the j county of Wake, ana on mcli motion a certified copy r.f his official bond and , ihe certificate" of the Auditor of the I State. - vetting forth hi" failure to mke ! . .... . - the ri nuired return, shall be prima . facie evi 1 nee, entitling the State to judgment in .he absence of any sod cient defence. Sc. C(5. Every person who ahall practice any trade or profession, or use any franchise, taxed by the Jaws of North Carolina without first having paid the tix and obtained the license as herein required, shall be deemed uilv of a ralidemeanor, and shall alao forfeit and na7 to the State a penalty . t not to exceed tenty dollars, at the dUeretioncf the Court, and in default of the payment of such fine he may bej ed shall cause to be prosecutea lor oe-i fjre any Justice of the Peace of the county- imprisoned for not more than one cnarier, wuriner cngnauy graniea vj month, at the discretion of the Court, the General Aiemtly or secured Ly for every da? on which he shall prac-j Letters Patenter otherwise, there shall tice such trade or profession, or use be a taxof twenty five dollars paid such franchise;which penalty the Sher-1 directly to the Tublic Treasurer. No ;fT..f tbn eountv in which it is incurr- company ihall be orzanixed aaier.auch ... . . Sec. 37 The Sheriff shall immedi-1 tified copy cf loch act from the S ..i.Vr.ftrt tn the Iteistcrof Deeds. cretary of State, which shall not Le all turns recovered by him as penal-j furnished until the Treaiurer'i receipt ties, under this Act, a'nd the Itegister ! for said tar ahall be filed ia the fcCc ahall add thrce-foartlsof each penalty j of the laiJ Secretary, recovered to the record cf license re- Sec. C. Whenever any. o2ecr who quired to be kept by him; the other receives or collect! any fine, penalty fourth the Sheriff may retain. (or forfeiture in behalf of the State, he Sec. S8. No license shall be granted; shall within ten ilays after such recep rt In nerson until the license tax elue tion or collection, par over and ac- t, nerson ahall be duly eecared bv bonds as required in Section 13, of Schedule B. SCHEDULE C. The taxes embraced in Schedule n" .ball be listed and Daid as cspe- cially therein directed, and ihall be fnr tha nrivileffe of carrying on thet v ...... ,r- . buines named Sec. 1. Every Express Company shall make return to the I'ubiic ireas- Jtttiry, Af, J'y l 4 ir,i.'tiii .Kf.-r -.t .f lie (... im ! f 11 f U imn ;i uuj ti i it cs - 'A, r r t r eM. l-r life rs tut, aal far Ullvtt ltatlt iifim:H,tif it aata t4i, t. Ctopay il 'l f y, tir. ttvi4 U. r, 1- tc te,-!p lr ch tl IS st lie I'll'- ' rrnrrr tnty Irtiiatf, it d.trria r lt tie. S'f t?. I!trry T';tijS t'-rseity i laiif in thit tatf, hM, at I the t t4 in tie R.aa.f f I"r'V" t iT ' IV... C 7 t iT I'l.m 1 bit-Nate, at. I pty tatt.e 1't.M.C irtaiutrr I 4f ci . . . . -th three Uivi.ths atd in f !i. fu't tf uch frpt, er pj'.o Ct-nnr a'.a'.J 1 it a tal an! .'.jfatf. tU rc:!4!l ShtlifT aa the Wlli Tieaarr a!.all drit.ate, by l.tr r iJh". he. X Lf t.ticr the e! vf "ttf, or Titamiy Urprtt&cM. a Nta'y iVwt.c, ir vtbrr J all.c cd.'rr, cae.jt clftla of the iut rectse ani ,4tnr . 1 . j cr, te tt collected br turn an l accrual- ed for at other public mo'eat fifty Cftil?; for the ral of tbt rurreroa ,1 urf, nlty rcnta, to L eoilreiei ny T 1 1. r Clcik, an-1 pai l by Mm into the j.Tre iurj; tn! far ihe teal of a Notary . .. a aa ! Public, or other public cfJicer. twenty. .1 ct r .t ...klwJi i to the ShetilToi the ceunt,wJ seal it kct t. Bsi-Lif an account cf Iho Dumber ci lirart their acali may be utf I, an I thai! df the fcioll." Setl mide fr th ua tf any county or State, or oiler l Ttrn rornf, or urd r;i the eomtnii"nt tf flL-era in the Mi!itta, Jyiticra tf tha Peace, cr any y ublic tfT.ccrriot Latin a aalary, or under the pctiion li, cr upon any proeen of a ('vtirt, ahall le exempt from taxation. TLo t Hi (c r collecting the icl taxei rr.ay aia n, as cotopemttion, fire per cent. Sec. 4. On each marriage liccnac, fifty cents; and on each mortgage deed, tnarritgc contract, ml dee ! in truat to tccurt creditors, there ihall le a tax of or.e d-dlar. ()n every ether dee l conveying, or contracting to c-uey, title to real citate, an J on all oiler instrument admitted to regiatration, where the consideration excetdi three hundred dollars and it let than ana thousand dollars, fifty centi ; and centi ir. addition for crery a lhtional one thousand dollari. Where any of the foregoing instrurafntl are prosed beforethe Clerk of thtSapefior Court, he be charged with the c Election r.i the tax at neretoiore. v nen pro- late ii otberaise roa le, the U'gister hall collect and paT the fame, leia fir per cer t. c'mrniistoa ti tli hheriff . . . 1 rendering a iworn itateraeni 01 iu number and character of the inilru tnenii admitted to registration and th tsXM dae therccn, which the Sheriff shall file trith the Clerk cf Le Sopc rior Ccart as dircctel Ly la - Sec. 5. Oa crcry darter cf incor poration cf any Company prar.ted by the (fcncral Assembly ether than thosj for charity, benerolence or !it. a!':rc, where the corporation LY! poe.r to, become incorporate under tie trosli- 'ions of chapter twer.tynx cf thr lie ! vised Code, entitled Cot r.oratiow an! on any amendment of eterT such ipecsai act cx incorporation nenrt benefit from any act to amenl their charter, without first obtaining 1 cer- count for the same to the Clerk of the ; Saperief Court, who shall forward any jeuch fine, penalty r forfeiture to the Treasurer of the Hoard of E ioeation fur the benefit of the fund for common ichools. 1 ' 1 ' " " Sec. 7. That anr cfHcer ;nilty of violating the preceding lection shall 1, , - -t. t 1 . ne ueeraci gutiiy ci cmorziicmrni, and may be punished not exceeding five yean in the State prison, at the discretion of the CourL
Statesville American and Tobacco Journal (Statesville, N.C.)
Standardized title groups preceding, succeeding, and alternate titles together.
April 11, 1870, edition 1
1
Click "Submit" to request a review of this page. NCDHC staff will check .
0 / 75