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The Laws of North-Carolina

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The Laws of North-Carolina C3H5.\ 3oKn ^proyJr H«(l CLASS OF 1886^ PaD. THE JOHNS HOPKINS UNIVERSITY OF THE UMVERSFIIY OF WWi CAMPMNi^ 3L> ^ 00035472149 Thisbookmust notbe taken from the Library building. 25lVlro?f^f I i J Digitized by the Internet Archive in 2010 with funding from Ensuring Democracy through Digital Access (NC-LSTA) http://www.archive.org/details/lawsofnorthcarol1821nort THE LiWS ^9 ENACTED i:?? THE YEAR 1821. Transmitted, according to Law, id C> ^ One of the Members of Assembly for the county ^f RALEIGH .- ^Iiri-ED BY THOMAS- UENDERSeN^ Printer to the StatCt •.-% :''^ '.% V LAWS OF NOT^TH-CAKOLTNA, Enacted by a GENERAL ASSEMBLY, bei^uu and held* at Raleigh, on the nineteenth day of No- vember, in the year of our Lord one thousand eighi hundred and twenty-one, and in the forty -fifth year oi the Independence of the said State. GABRIEL HOLMES, ESQ. GOVERNOR. CHAPIER I. An act to provide a revenue for the payment of the civU list and contingent charges of governnnent for the year one thousand eight hundred and twent\ -two. Be it enacted by the General .'isaembly of the State 0/ g cents to l>c J\'*ortli- Carolina, and it is hereby enacted by the authority of the levied on eve- samf, That for the year one thousand eight hundred and twen- 7n""''''ll,oolUrs wortti. ...'.i 111 ir 111 1 ty-two, there shall be levied and collected, fr;>n) all the real pro- perty, with the improvements thereon, ^vitnin this state subject to taxation, the sum of six cents on every hundred dollars va- lue thereof. II. Be it further enacted, That each and every person, who Pedlcrsto shall peddle in any county in this state, and not on a navigable P^y sodoiiur'- stream, good , wares or nierchapdize, not of the growth or man- ufacture of this state, or any wooden cluck, or the machinery or materials thereof, which shall not be of the manufacture of this state, or jewelry, which machinery or deck, shall be nianu- lactured of materials not of the growth, produce or manufac- ture of this state, shall pay the sheritFof each and every coun- ty in whieh he, she or they shall so peddle goods, wares or merchandize, or jewelry, the sum of twenty dollars on every cart, wagon, or other vehicle, employed in the transportation of said goods, wares or merchandize : Provided, That no license tt) peddle shall authorize such pedler to sell goods' at auction ; Proviso. Vrovxdedf That should two or more persons employ one cart. wagon, or other vehicle, to transport their goods, wares or mer- chandize, each and every of them shall pay the aforesaid tax on said cart, wagon> or other vehicle, by them employed ; nor shall any thing in this act be construed to authorize two or more persons, under the pretence of being pai tners in trade, to peddle giunls, wares or merchandize under the same license ; which tax shall be accounted for by the sherill' ia like manner as other taxes : and. upon paying such tax, and obtaining a re- ceipt tfierefor, such person shall be authorized and permit ed to hawk and peddle goods, wares and merchandize, wooden blocks, orthf machinery or naaterials, which shall not he o'i Xht, Cwt ' .i . LAWS OF NORTH CAROLINA. A D. 1821- manufacture of this state, otjevvelry, as aforesaid, in such counii " ' ' • tj, and no other, for the term of one )'ear thereafter : and eve- ry person who shall peddje goods, wares or merchandize, not of the growth or manufacture of this state, except vegetables or of'er prnvisinns of the produce of the United States, on anv navigable waters in this state, shall pay the she- rirt" of each and every county in which he shall so peddle, fifty dollars, as a tax to the stale, to be levied and accounted for as above; and. on payment tliereuf, sliall be autiiorizcd and per* mitted to peddle goods as aforesaid in such county, ^nd no oth- er, for t-ie term of one year thereafter ; and each ^nd every person who shall peddle in anv county without previously hav- Kfen-Uv ing paid the tax thereon, and having obtained a license, as here- inafter directed, or wlio shall refuse or neglect, upon the re-> quest nf the sheriff, or his lawful deputv, or any justice of the peace, to shew a licen>e thtiefor, shall pay a tax of one hun- dred dollars, to be collecled by the sheriff of tl'.e county where such failure takes place, by distress and sale of the property of such delinquent, and to be applied, one half to the use of the state. a"d the other half to the use of the sheriff. Provided tie- I'.roviso.- vertlieless That nothing in this act contained shall extend to tax jicrs.'ns who sell books only : Jind provided, Nothing herein contained shall exetvipt tiie person or persons thus licensed from being liable to the duties impr-sed on those who sell goods, Avares or merchandize, or wooden clocks, or the machinery or materials t! ereof which shall uot be of the manufacture of this Stat", at auction. HI. lie it furtlipr enacted, That the Comptroller shall issue ConiptroTler to the several hhe' ifl'^ blank licenses to peddle goods within this *(» issuv blank, jjtate, who shall, upon application . f an^ person or persons de- sirous to and peddle good'-., countersign issue the peddle "-oods hawk and same to the pei son so applying, upon his paying the taxes so The amount imposed ; and that all licenses so iss<ied by the Comptroller, of said li- and delivered to any sheriH. shall stand as a change against said ^^^ an!Oui<t oi Said licenses; the sheriff shall be stand dmr"-ed''^^''^'"'" and to sheritr who entitled, in the settlement of his public accounts, to a credit shall lie ere- f(j; all 'icen'-p'- not issued and countersigned, which he sliall '"^'turn t» the Corn-Stroller ; and that the Comptroller shall issue he'i-'tunis^'' ill (1 deliver to the nicsiibers of tiiis General Assembly, to be Oompf roller delivered to the respective sherill's, nor less than eight licenses todtiivirii- (or eacli countv, before the rise of the General Assembly : and oensfs to sitenlV, who shall have received any licenses as a»jJ> should anyJ ' members of --.u l Ass. n.biy for foresaid, resign, or the term of his service expire, without hav- each countj'. jng 'ssued the licenses so delivered to him, he shall deliver the same to his successor ; and the receipt td suc't successor shall be allowed s.iid sherillin his settlement with the Comptroller. Tax for sell- IV. Be it further enacted, I'hat every uie^ eiiant or jeweller, jii- <i;ooi:s, not yyi^o shall seil j^'i ds, wares and merchandize, nf't the growth 'iianufacture of this stite, in any retail store, sh;til pay the Inann'fuctlil-r"'^*^ oi this state, tullowing tax, to. wit : If the amount cf hij capital stock in trad? \^:' Hi LAWS OF NORTH-CAROLINA:. 5 shall be between four liundred and two thousand dollars, a tax A.D. 1821. ol six d'lllars : ifbt'tvveen two thousand ai'd five thousand dol- y,rs< a tax of eielu d<dlars ; if the aui'-unt of hi-- capital stock ^' trade, as alore»ai(l, shall be between five thousand aud ten f, lusand dollars, a tax ot twelve dollars ; if the amount of his ^. ^)ital stock in trade, as aforesaid, shall be between ten thou- '^'ad and fifteen thousand dollars, a tax of fifteen dollars ; and . I the amount of his capital stock in trade, as aforesaiu, shall be above fifteen thousand dollars, a tax of twenty dollars ; and every whujesale merchant shall pay a tax of tuenty-five dol- lars ; and every commission merchant, a tax of fifteen dollars ; and every such merchant or Jeweller, if a resident of this state, having a store, on the first day of April in eacli year, shall apply to the sheriS' of the county in which he shall hnvc such store, and tender an affidavit, slating; the amount of the capital stock w[»ich he has employed in trade in such store, and shall pay the tax on the aforesaid store, and receive from the sherifl'a license to keep such store ; but any merchant, unwill- ing to make such affidavit, may obtain such license on paying the tax of twenty dollars. And any such merchant kt;epin;2 a Etore of goods, not of the growth and manufacture of tins state, without such license, sliall forfeit and pay the sum of fifty dol- lars, to be leyied, collected and accounted for in the same man- ner as other taxes. And every person, whether resident or transient, who shall open such store, at any time after the first day of April, shall be suoject to the same tax for the residue ol" the year, unexpired alter the first day of April, and shall ap- ply to the sherifi'for a license, under the same rules as apply tn those who were in business on the said first day of April, under the same penalties, to be collected in the same manner as the ijther penalties hereby imposed. And all wholesale and com- mission merchants, shall take out licenses in the same manner, and under the sam^ regulations, restrictions and penalties, as retail merchaDt^ and jewelleis, except tliat they need not ten- der the afiiiiavit, stating the amount of capital stock. And it shall be the duty of the comptroller, to is?sue to the sherilV of each county, blank licenses, for merchants, to be used and ac- counted lor in the same manner as is prescribed by law in the case of pedlers.
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