1879_public laws_71_26
CHAPTER 70 AN ACT TO RAISE REVENUE. | The General Assembly of North Carolina do enact :
Every commission merchant or agent, or dealer, buying or selling for another, shall pay a tax of one per centum on his commissions: Provided, that when spirituous liquors, vinous or malt liquors are sold by commission merchants, they shall pay a tax of five per centum on their sales of said liquors. Any merchant, dealer or agent selling sewing machines otherwise than is provided specifically in section twenty of this schedule, shall pay a tax of ten dollars in each county.