1889 private laws – Ch.219 Sec.57

That in addition to the subjects listed for taxation, the aldermen may levy a tax on the following subjects, the amount of which tax, when fixed, shall be collected by the collector of: taxes, and if it be not paid on demand the same may be recovered by suit, or the articles upon which the tax is imposed, or any other property of the owner, may be forthwith distrained and sold to satisfy the same, namely: 1 Upon all itinerant merchants or peddlers vending or offering to vend in the city, a license tax not exceeding fifty dollars a year, except such only as sell. books, charts or maps, or wares of their own manufacture, but not excepting venders of medicine by whomsoever manufactured. Not more than one person shall peddle under a single license. 2 Upon every billiard table, bowling alley, or alley of like kind, bowling saloon, bagatelle table, pool table, or table, stand or place for any other game or play, with or without a name, kept for hire, or kept in a house where liquor is sold, or a house used or connected with such house, or used or connected with a hotel or restaurant, a license tax not exceeding fifty dollars a year. Upon every hotel, restaurant or eating-house, a license tax not exceeding twenty-five dollars a year. 3 Upon every permission by the board of aldermen to retail spirituous liquors, a retail tax not exceeding five hundred dollars, and for wholesale, one hundred dollars. 4, Upon every company of circus-riders or performers, by whatever name called, who shall exhibit within the city or in one mile thereof, a license tax not exceeding fifty dollars for each performance or separate exhibition, and upon every side-show connected therewith, a license tax not exceeding ten dollars, the tax to be paid before exhibition, and if not, to be doubled. 5 Upon every person or company exhibiting in the city or within one mile thereof, stage or theatrical plays. sleight-of-hand performances, rope-dancing, tumbling, wire-dancing or menageries, a tax not exceeding twenty dollars for every twelve hours allowed for exhibiting, the tax to be paid before exhibiting, or the same shall be double. 6 Upon every exhibition for reward of artificial curiosities (models of useful inventions excepted), in the city or within one mile thereof, a tax not to exceed twenty dollars, to be paid before exhibition, or the same shall be double. 7 Upon each show or exhibition of any other kind, and on each concert for reward (unless for religious or benevolent purposes) in the city or within one mile thereof, and on every strolling musician, a tax not exceeding ten dollars, to be paid before exhibition, or the same shall be double. 8 Upon every goat, sheep, hog or goose running at large in the city there shall be levied a tax not exceeding six dollars, and every such goat. sheep, hog or goose may be seized and impounded, and if the owner, on being notified, will not pay the tax, the animal or goose shall be sold therefor at such place as the aldermen may designate, after three days notice at the court-house. 9 Upon every horse or mule or bull going at large, a tax not exceeding ten dollars. 10 Upon every dog which may be brought into the city after the first of June, to be kept therein, a tax not exceeding five dollars for the permission to keep such dog in the city, which permission shall not extend further than the last day of May next ensuing: Provided, nevertheless, that no property or subjects of taxation which are specially exempt from taxation shall be taxed by the city. 11 Upon every auctioneer or crier of goods at public auction, a license tax not exceeding fifty dollars a year: Provided, that this section shall not conflict with the provisions of [section] twenty-two hundred and eighty-four of The Code. 12 Upon every stock and bond broker, sewing-machine company or agent for such company, dealer in or manufacturers agent of musical instruments, keeper of sales-stables, livery-stables or stock- 58 yards doing business in the city, a license tax not exceeding twentyfive dollars a year. 13 Upon every bill poster, street huckster, photographer, merchandise or produce broker. ice dealer, dealer in wood and coal, or either, insurance company or insurance agency for every company represented, and every skating-rink or shooting-gallery, building and loan association, a license tax not exceeding ten dollars a year. 14 That every telegraph, telephone or electric light company, oil agency, street railway company, each water-works company or corporation furnishing water to the city or citizens, shall pay a license tax not exceeding fifty dollars per annum. 15 That each marble-yard, undertaker, plumber. or persons putting gas or water fixtures in houses or yards, a license tax not exceeding five dollars per annum. 16 Each barber-shop, each rope-walker, itinerant dealer in lightning-rods and stoves, every dealer in fertilizers, practicing physician, dentist or surgeon, optician, oculist, civil engineer, aurist, chiropodist, or any person engaged in the sale of any specific, carriage, buggy or wagon agent, or any person offering vehicles for sale as a business, each architect or builder, cigar manufactory, tobacco factory or tobacco warehouse, each dancing-school, every agent for the sale of machinery or engines, every soda or mineral water fountain, every stallion or jack standing in the city, every lecturer for reward (except for religious or charitable purposes), each dairy wagon or vehicle, Jand agent or land broker, each butcher, persons soliciting orders for photographs or pictures, selling jewelry or any other article having @ prize given therewith, or any person taking or enlarging a likeness of a human face on order or otherwise, each printing office, each dealer in patent rights, every lawyer or firm, traders and manufacturers who do not pay city tax on their professions, shall pay a license tax not exceeding ten dollars a year. The said license shall be granted on the first day of June in each year. : 17 Each bankers office, each distillery of fruit or grain, each distiller or compounder of spirituous liquors, each gift enterprise or lottery, each junk-shop or dealer in metals, cordage, etc., every mill, manufactory, machine-shop or foundry employing steam as a motor power, every railroad company having a depot or office in the city, a license tax not exceeding fifty dollars a year. 18 Upon all commission merchants and commercial brokers, a license tax not exceeding ten dollars a year. 19 Commission merchants and commercial brokers, in addition to their license tax, shall pay one-tenth of one per cent. on all gross sales, and all horse-dealers shall pay one per cent. on gross sales. 20 Any person carrying on any business in the city without having paid the license tax shall be fined twenty dollars: Provided, that any person taking out license after the first of June shall pay a tax on such license in the foregoing sections, proportioned according to the unexpired term of the year, according to the discretion of the mayor. 21 Upon all subjects taxed under schedule B, chapter one hundred and thirty-six, laws of North Carolina, session of one thousand eight hundred and eighty-three, not hereinbefore provided for, shall pay a license or privilege tax of ten dollars; and the board of aldermen shall have power to impose a license tax on any business carried on in the city of Greensboro not before enumerated herein not to exceed ten dollars a year. 5