THE NEW MACHENERY.ACT,
MANT CHANGES HAVE
- MADE.': -
BEEN
A Summary of the Mora Impurtnt
Provisions of" tire New Law-Ho
and where Taxes Pall Schedule
0. Catches Drummers, Railroads,
Telephon and Telegraph t3ompa-
nies, Steamboats and Canals, Ex-
press. Companies, Legacies and
IhheritancesTne "other Sections
Do the Rest. . V . , - '-
RA.LEKJH, April 23 The. revenue
and machinery acts are - this year of
especial -interest, owincr to' many
changes. There are three schedules
of the revenue act, and thesv make
21 pages. The poll tax is $1,38 (that
is, it should be so, and the courts will
so declare, though in the printed-act
it is $1,29); .the State tax 22 2-3 cents;
pension tax 31-3 cents,- public school
tax 20 cents; total 46 cents on every
$100 of r al and personal properi-ty,
and money8, credits, surplus reserve
fund, undivided profits,, investments
in bonds, stock companies and-' other
wise, and city, town or other iuun
cipal borporation shall have "power
to impose, levy and collect any great-
er sum than one per cent.- 'on rea
and peronal property, unless the Leg1
islature gives special authority-
Bank cashiers pay tax ou snare di
rectly to the State Treasurer. This
applies also to B.: a nd"L associations.
Taxes on" gross prefits and the income
from salaries and fees, public and pri-
vate, one-halt of one c per cent, on
she excess -over ' $1,000.-All special
exemptions fro m. taxatibn are repeal-
v in schedule r$ theatre licenses are
$150 a year for places of over $10,000,
and between 5,000 and iu,wu $ 100 an
nually, each concert or lecture $3
circuses $100 a day, billard and pool
tables, if where liquor is used, $25,.if
not, $12.50, all other games or plays
$20; on public bridges or ferries, 2 per
cent on gross receipts; - 50 cents for
each horse ' or mule kept' f oi hire;
and on Dersons who trade : in horses
or mules for profit, $25 to ; State and
20 to countv: 1 per cent, on commis-
sions secured ' bv ? commission' mer-
charts,' brokers or dealers; cigars and
. . i i :
cheroots 5 cents per 1,000 and on eve-
ry dealer cent per pound on manu
factured tobacco;. 15 Gents, per 1,000
for cigarettes 15 centn per 1,000 sheets 1
eisarette - paper T of v single cigarette
size (this not to apply to manufac
turers of cigars cigarettes or manu- secretary of State and. ex Kepresenta
factured tobacco), and r no county tive 'Bellamy Storer, of; CmcinaV?,
shall tax any.such dealers. Merchants
purchase tax 1-10 of 1 per cent, this
not to to apply to purchasess of farm
products from the producers, j Liquor
dealers percent, license tax on to-
tal amount of purchases in or out of
the State; ,Druggists who deal in
spirits $50 license tax; and if they al"
Idw' drinking In their place of busi-
lies thev are liabie for the i regular
liquor tax; but in towns of less than
wo people, or wnere ine saie ui iiquur
is prohibited, the license tax on drug-
gists shall be $25. Peddlers . on foot
$10 for'each coanty; one , horse $30;
two horses $40:' itinerant salesman,
$50 each, for each county; and issue
of license in discretionarywith counH
ty c ommissioners. ' License tor sew- and.Banking company, had misap
ing machine manufacturers, ,$350, prdpriated ' some v $45,000. Cashier
this allowing an unlimited, number of
agents and forbidding any city,' coun-
ty. or town tax; but this does not ap-
ply to the sale' of second -hands, raa-
chines taken in exchange for a new
machine. - Persons who - sell pianos
or organs by sample, $10 to each in-.
strument. Tax, on Gypsies - or any
person who'pretend to teh fortunes,
$150 ' for . each county. On .persons
who put up; lightning rods $20. On
itinerant stove, range or clock ped
lers $100 on each wagon, or each
agent, in each' county. Lieense fee
Ion fire or accident insurance compa
nies, $200 each, and on life insurance
companies $250 . each, all companies
to pay 2 per cent tax on gross receipts
in this State, unless at least one
foorth'of the entire assets are invest
ed in North Carolna, when the tax is
omI v 1 per cent. "All banks pay in ad
dition to ad vlorein'tax as foirows:
On 125,000. capital, $50 and $2 for
each l,000 in, excess . of ?25,00;-also
$25 for each county m - which such
banks, associations or .brokers have
Jinapency Building and loan asso
ciation pay $25 on paid-in capital less
than 50,000' and over $15,T)00; "and on
less than $25,C0D and over 5,000, ilO.
Auctioneers,, $10 tax! Pawnbrokers
850. Liquors dealers' lifn tn-:'fn
sellin - under 5 fallen Quantities $200
annually; o ver 5 :- gallon quanli ties
l20P t6r VPen evasively; $20; i board
ot: -county : commissioner? having
accretion as to granting licens; conn
ties may levy . not' more' than the
State tax. Tax on . hotels with re
ceipts of over $7;000 $10 and of 1 per
cent, on all gross receipts aboy $7,"
000, " . - - -, -i ' . .
On each dentist," lawyer and prac
ticing physicians $5 annually, no city
town or county to levy additional li-
Ucerne.tax, and all persons who write
deeds, mortgages and other legal pa
pers for pay shall foe , considered as
lawyers. The franchise tax, 'which
does ' not apply to railroads, banks
and insurance companies; is $5 on
corporations haying $25,000 or less of
capital ; stock, under $50,000, $10,
etc. ' V. v -
Schedule C. requires each railroad,
steamboat or canal company to pay
X pe r cen t.' o ii jjrc ss receipt p. Tax . o u
legacies,; orV inheritances, devised
to psrsdi.8 in the direct line, 2 3 of 1
per cent.; and : on . collateral inheri
tances, y (save those for - charitable
u&es) Ifper cent; no 'administrator to
be perinitted to file his final account
until such taxes are paid. Tax on ex
press companies " $3,000' - annually, if
receipts 'exced - $10TCK)6 apnnally.
Telegraph 'andtelephone companies
7 per cent.' of receipts on': bnsiness in
State. Marriage licenses, $1. Tax; on
drummers, $50 for each one ; offering
for sale, with or 'without samples; li-
censec'not transferable, and no coun-
town' .r shall tax such drum-
mers.
DAY NOT GOING TO CUBA.
Senate
to do no Business Until
Next Monday . , -
Washington, r April 26.-r-The.Sen.
ate reached an understanding .to do
no business until Monday. When It
meets Monday it will adjourn until
Thursday and Then adjourn- until
Houday. . , . : v ,
; ; McKinley has decided to nominate
George Day, of Canton, first assistant
minister to Belgium ' ;
They would have gone , to Senate to
day,:but went ovef on account of ad-
noumment.
. Day said , this afternoon that he
hyas not going to Cuba. r '
caucus .f of .Republican Senators
regarding the filling of vacancies on
the Senate committees,, ended in an
agreement' for the filling of vacancies
with men of the same: politics as is
i ijw picw-cuooxo., - , , -;
. , .. , , ,
- "g. y asniur .
: Atlanta, Ga., April 24 A sensa-
ion was created to-day ,, by the an-
I Qouncement that Harry W. Cassin,
cashierof the Georgia 'Loan," Savings
Cassin applied th funds Of the -bank
'oprivate enterprises and Jlost all;
The friends and relatives of the young
man have made up the shortage and
the; bank. will, not lose' a dollar,
Young Cassin" will hot be . prosecuted,
q-is connect.on with the bank .ceased
vesterdav and he will begin life anew
in' Atlanta.
" The new board of tho North Caro
lina Railroad met at Greensboro last
week and' elected Dr. Normant presi
dent pro tern, and adjourn6d to June
6th; the old secretary had locked the
office and gone away; the board met
in a hotel. .--,";. x .
;s The Christian's light should shine
the brightest' where it is needed the
most. : ' -
NORTH CAROLINA. PARAGRAPHS.
NEWS ' m BRIEF FROM 'ALL.
OVER NORTH CAROLINA.
Condensed News Picked .up Here
and There in' our Exchanges
Happenings of a Week in Reada
ble Form. " s -
x The State farms on the Roanoke'
are to be conoectedby telephone." .
- An effort was , made to have the
penitentiary board rescined the elec
tion of WimbiKh as; book-keeper on
grounds that he is I not a republican;
theVote was tie. , - ' ,
? It is not .thought that . Federal
court Clerk Riddick will be supersed
ed. ' . . - -
The new building, at the rGoldsboro
orphanage is accepted! the Goldsboro
Ivumber Company makes it a present
of a good deal of furniture. . ', r.
The new d i rectors of the , Nor t h
Carolina railroad are called to meet at
Greensboro May 7th.; " ; , ' ;
Negroes employed in tobaccovpiriz -eries
in Winston are kicking - for in
crease in wages. '
-The Southern . has , abandoned : its
double track system between Salsbu
ry and Spencer. , - ',; , '
Durham has a new ice; factory with
a capacity of twenty tons a'day' .-
The acts of the last Legislature will
not appear -until June. , ..;
It is said. that there are 800 bicycles
in nso in Raleigh. ,
- --s'-- . ,
: An actof . thejal ! evLegislatuje gave
the 'Marion and Asheville turnpike
the use of. fifty convicts, but the pen-r'
itentiary j authorities are trying, to
avoid furnishing them.I - '.
Goldsboro subscribes $15,000. to se .
cure the v extension of the railway
from Snow Hill to that point.., - '
. A Wake countvvwhite jsan gets a
divorce from his wife, married eight
years ago; he has. just discovered that
she .is a negro. - '"v
There is al report that Dr.. T. C.
Walker has sold a gold mine in Ran
dolph county for $80,000., s
Professor W.'L. iPoteat,; of . Wake
Fv rest college, will deliver the annu
al addi ess at the closing exercises of
Salem High school, sampson county,
May 21st. T!
Dr. John Manning; of the.Universi.
ty, has a stroke of facial paralysis. :
A special dispatch from'Kenly says
the airship'were seen there last night
and that two persons "were ; seen on
it. ' -':- r
' S. T. Pander, - general freight and
passenger agent of the Carolina'' and
Northwestern railroad falls v from, a
car at Lincolnton and is killed.
The mother of- Senator Marcus A.
Hanna'died at Asheville last week. v
In the apportionment by the Secre-
f tary of the Navy of the $50,000 appro
priation for the naval reserves North
Carolina gets $113& and South Cafo
lina $1.814,. ' - . ' '
' A textile company" at Rockingham
has been incorporated by 'the Sece
tary of State. ' ' . "
The. Governor' Tuesday., commis
sioned the" following officers' of the
naval battalion; - W. B. Pollock,
lieutenant, W. P.: Miller; lieutenant,
junior grade; W. W. Merill, adjutant
N. B. Moore, ensign; J. G: , Dick, as
sistant paymaster. v ' ;
The State Treasurer, at Raleigh has
letters from a number of ' sheriffs
warmly favoring the plan of having a
"sheriffs' institute." Some want it
held at Morehead-City; and some; at
Wrightsville. . -
" - " -
The Raleigh Press Visitor says the
sales of fertilizer tax ..: tags are fully
as large and perhaps a little larger
than they were last year, -when they
were phenomenally heavy. ; .
When we shall get to the end of
life we shall find that nothing good
have been lost. : - - .
ANOTHER KNOCK OUT."
The, Supreme Court Sustains Judge
. T Adams ih Asylum cases. - ,
Raleigh, April, 27. The. Supreme
Court: this afternoon filed an opinion
in the asyluin 'cases, sustaining the
decision rendered by Judge Adams.
- The court was unanimous in . its
opinion, sustaining Judge Adams.
Judge Adams, it will be remember
ed, decided -that 'the . new directors
appointed by Goyernor Russell under
an act of the , last ' Legislature 4 were
entitled to ' the possessions , of .the
insane asylums, The act of the last
Legislature was declared "defective.
THREE MILLION DOLLAR FIRE,
V ' ' Li.'. .
Three Piers; as 'Many Steamships
j, ::s,'- 1 V .
,r Newport News, Vai: Ap:
A thtfee. million dollar lire , raiired at
the piers' here- this juoruiijg. ; Three
piers, .three steamships, one barand
6ne tug1 were buined; -A nuinber of
lives are believed- to have been lost:
Fjremem are still fighting the flames
The -Tender J umped the 1 Track. - -
: The Lynchburg & Durham p4S
eenger train, due here at 7:31 .p. m;:,
did not , reach : here , last' Thursday,
riiijht until' af tr 1 o'clock, ;a. :m.
This delay; was cUused;by J an acci
dent ;near Brook rieal Sboiit thirty
miles th is side of vliynchburg. The
trucks of f th.: -tender j u m ped the
track, the wheels of one side plbwii.g
along the ends of the crossties and
the wheels oh' the other side plough
ing aloiig in thejniiddle of the track;
The' cross ties "were tfrn u p f 6r some
little" distance. The engine was not
damaged in the least, as nothing -bat
the'tehder got" off the track, and no
one ,was hurt. ' - . " '
v! The Durham Hoisery Company is'
putting in machinery to double tneir
capacity About, $15,000 in,the latest
knitting machinery has. already been
added. - -
.The Stanley Entei prise learns that
the prospects are bright for. the pro-;
posed railroad between Cohcordand
Albemarle. r-, . . -, -
1 1-"..
.The last distillery in Cabarrus has
been closed. ';V- '" '
;The State i Entomologist . discovers
the dreaded San "Jose peach scaled at
BUtmore and 'at. Try on, and also dis
covers 'peacb yellow' at Tryon. ; Tlie
scale is worse in the east than else
where ; ' V , -
A NOVEL MACHINE.
' The Greensboro Record, has this to
say of -ah invention: L . . ,.?
;W; ;B. Farrar,- who has made and
patented many:inventions, is now at
work, in fact he says Jie has been-; at
work on it for twenty years on the
greatest novelty ever heard of. It is
a machine to make people tell . the
truth.; He says a man .may-be . pnt
inside of it when . ' oii the "witness
stand "and that he cannot help from
telling-the truth. , - . ,
. This is no loke, Mr. arrar con-
; tends, but a reality, but' he has not
decided whether, he will' bring "it out
or not. JSome people sayii- it is a
su ccess that ; i t wi 1 1 r uf n the business
of the lawyers and break up all li ti
gatiou. - ' ; ' : . , : v
V'
Get your garden ready , ; and get
one of Landrc?Us ,Seed Catalogues
free at Morris' Dru Store, ; where
you can get the seed in hulkj pack
ages or papers, i -. , ' . ,
Improve-yon r time, and -you
depend upon it that time will
prove you. .r ; v '
' "Where the temperature- is
can
lm-
iust
right for a saint it-is too warm for a
sinner., ,
, You know the man when you know
the company he keeps. m ' ,
Make the devil let go of the chil
dren and he will soon have to give up
the world.
; Absolutely';
p t Celebrated Tor its great Jeaveniiig1
, 8Jrength healthfulness. -, Assurea
the foa against alum and all forms
nrandjs; . Royal Baking Powder
Co.. New Tnrlr. . - ,
- Boses have vbegun to bloom here.
It is regarded as;extraordinarily ear
Iy.:, t 1 -
.T . . . . . ." ' . ' 7 . 1. - . : , ' .r
. ', V , ' :
Gov. -Kbssell's correspondence's so
heavy he thinks of employing another,
secretary. '
Best Cough Syrup. Tastes Good. Use
In time. Sold by druggists.' ' -
1
BEST. B I QXG L'E
-o-
. .'RATvlBLER'.Vhasgained this
rtiaeBRST bydoingBEST.
V Service on all kindstof roadst
;ASK ALL who have used the
; ; RAMBLER; they are the
. "ones; wh6 , f " ' '; '
PRAISE RAMBLERS-
u
Rammer sr j uou
1 t ($100 "Last Year.)
f96 'Rambler's.-: as'iong- as
-r ' r - - -
-:V:;.." thej: last,; -030"
Ideal." S40 and 050;
IVaverjyi" 050;
Clipper, $50 and 050.
Come to see me before
you bujv V i : y '.. V
dRRis,v:;
The Bj-k e D ruggist
FILL. IBE-BILL.
Finish -Perfect,
7,InterI-l
Patterns,
Tasty.
Price is
Riht.
and
Oat Yea
Can't Flni
A FI-v In
Til
W ' jf ,: . a
.llo
V
M
p. . 111
JLv