1925_public laws_102_37
CHAPTER 101 AN ACT TO RAISE REVENUE. The General Assembly of North Carolina do enact: SCHEDULE A
Dealers in horses and mules. On all persons, firms or corporations who buy and sell horses and mules as a business or for profit and who in each and every May list a poll tax or property for taxation, in the State, an annual license tax of twenty-five dollars. The foregoing tax shall be for the privilege of selling not exceeding one carload of horses or mules, and for each additional carload of horses or mules, bought, an additional tax of five dollars per car shall be paid semiannually to the Commissioner of Revenue. For the purpose of computing this tax, twenty-five horses or mules shall be considered a carload, and for cars containing more or less than this number the tax shall be twenty cents per head, and the tax herein imposed shall apply to all purchases by dealers, whether shipped by freight or otherwise. And if such person, firm or corporation aforesaid does not list a poll tax or property for taxation, the annual license tax shall be one hundred ($100) dollars, which tax shall be for the privilege of selling not exceeding one carload of horses or mules, and for each additional carload of horses or mules bought, an additional tax of ten dollars per car shall be paid semiannually to the Commissioner of Revenue. For the purpose of computing this tax, twenty-five horses or mules shall be considered a carload, and for cars containing more or less than this number the tax shall be forty cents per head, and the tax herein imposed shall apply to all purchases by dealers, whether shipped in by freight or otherwise. Every person, firm or corporation engaged in this business shall keep an accurate record of invoices and freight bills covering such shipments until such invoices and freight kills shall have been checked up by a deputy commissioner of revenue. The license for conducting said business shall be issued by the Commissioner of Revenue. A separate license shall be required in every county where a separate place of business is maintained: Provided, that any person, firm or corporation doing or desiring to do business in more than one place may, upon the payment of two hundred and fifty dollars, be issued a license good in any county in the State. No county, city or town shall levy or collect any tax under this section. Any person required to take out a license under this section who shall sell or attempt to sell any horses or mules without having obtained such license shall be deemed guilty of a misdemeanor, and upon conviction shall be fined fifty dollars or imprisoned not exceeding thirty days, the fine to be paid into the State Treasury for the general school fund. No person shall feign or pretend to be partners when they are in fact not bona fide such, in order to evade the tax to which they would otherwise be liable under the provisions of this section, and a violation of this provision shall make the offender guilty of a misdemeanor. All persons, firms, or corporations operating under a livery stable license who buy horses and mules for sale shall be classed as horse dealers, and in addition to their livery stable tax, shall be required to pay such tax as he or they shall be liable for under this section: Provided, that this section shall not apply to persons dealing solely in horses or mules of their own raising.