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may furnish. food for animals of guests without additional

tax;

selling liquors at retail to pay

an additional tax.

Yearly rental

how established.

Steamers, &c. furnishing food, &c. to passengers, to pay tax.

Penalty for

false returns as to rent.

Keepers of eating-houses;

hundred dollars, five dollars: Provided, That a payment of such special tax shall be construed to permit the person so keeping a hotel, inn, or tavern, to furnish the necessary food for the animals of such travellers or sojourners without the payment of an additional special tax as a liverystable keeper. Every place where food and lodging are provided for and furnished to travellers and sojourners for pay shall be regarded as a hotel, inn, or tavern: Provided, That keepers of hotels, taverns, and eatinghouses, in which liquors are sold by retail, to be drank upon the premises, shall pay an additional tax of twenty-five dollars. The yearly rental shall be fixed and established by the assistant assessor of the proper assessment district at its proper value; but if rented, at not less than the actual rent agreed on by the parties. All steamers and vessels, upon waters of the United States, on board of which passengers or travellers are provided with food or lodgings, shall be subject to and required to pay twenty-five dollars: Provided, That any person who shall make a false or fraudulent return concerning the actual rent mentioned in this paragraph shall be subject to a penalty therefor of double the amount of the tax.

Twenty-one. Keepers of eating-houses shall pay ten dollars. Every place where food or refreshments of any kind, not including spirits, wines, ale, beer, or other malt liquors, are provided for casual visitors and sold for consumption therein, shall be regarded as an eating-house. But the not to pay tax keeper of an eating-house, having paid the tax therefor, shall not be reas confectioners; quired to pay a special tax as a confectioner, anything in this [act] to the contrary notwithstanding. And keepers of hotels, inns, taverns, and nor for selling eating-houses, having paid the special tax therefor, shall not be required tobacco, &c. on to pay additional tax for selling tobacco, snuff, or cigars on the same the premises. premises, anything in this act to the contrary notwithstanding. Confectioners.

Twenty-two. Confectioners shall pay ten dollars. Every person who sells at retail confectionery, sweetmeats, comfits, or other confects, in any Wholesale and building, shall be regarded as a confectioner. But wholesale and retail dealers, having paid the special tax therefor, shall not be required to pay the special tax as a confectioner, anything in this act to the contrary notwithstanding.

retail dealers not to pay as.

Claim and patent agents.

Patent-right dealers.

Real estate agents..

Conveyancers.

Intelligenceoffice keepers.

Insurance agents.

Twenty-three. Claim agents and agents for procuring patents shall pay ten dollars. Every person whose business it is to prosecute claims in any of the executive departments of the federal government, or procure patents, shall be deemed a claim or patent agent, as the case may be. Twenty-four. Patent-right dealers shall pay ten dollars. Every person whose business it is to sell, or offer for sale, patent-rights, shall be regarded as a patent-right dealer.

Twenty-five. Real estate agents shall pay ten dollars. Every person whose business it is to sell or offer for sale real estate for others, or to rent houses, stores, or other buildings or real estate, or to collect rent for others, except lawyers paying a special tax as such, shall be regarded as a real estate agent.

Twenty-six. Conveyancers shall pay ten dollars. Every person, other than one having paid the special tax as a lawyer or claim agent, whose business it is to draw deeds, bonds, mortgages, wills, writs, or other legal papers, or to examine titles to real estate, shall be regarded as a convey

ancer.

Twenty-seven. Intelligence-office keepers shall pay ten dollars. Every person whose business it is to find or furnish places of employment for others, or to find or furnish servants upon application in writing or otherwise, receiving compensation therefor, shall be regarded as an intelligenceoffice keeper.

Twenty-eight. Insurance agents shall pay ten dollars. Any person who shall act as agent of any fire, marine, life, mutual, or other insurance company or companies, or any person who shall negotiate or procure in

surance for which he receives any commission or other compensation, shall be regarded as an insurance agent: Provided, That if the annual If annual rereceipts of any person as such agent shall not exceed one hundred dollars, over $100. ceipts are not he shall pay five dollars only: And provided further, That no special tax No special tax shall be imposed upon any person for selling tickets or contracts of insur- forselling tickets, insuring travelance against injury to persons while travelling by land or water. lers, &c. Twenty-nine. Foreign insurance agents shall pay fifty dollars. Every Foreign insurperson who shall act as agent of any foreign fire, marine, life, mutual, or ance agents. other insurance company or companies shall be regarded as a foreign insurance agent.

Auctioneers.

Thirty. Auctioneers, whose annual sales do not exceed ten thousand dollars shall pay ten dollars, and if exceeding ten thousand dollars shall pay twenty dollars. Every person shall be deemed an auctioneer whose business it is to offer property at public sale to the highest or best bidder: Provided, That the provisions of this paragraph shall not apply to judicial or executive officers making auction sales by virtue of any judgment or tain auction sales sons making cerdecree of any court, nor public sales made by or for executors, adminis- not to pay tax. trators, or guardians of any estate held by them as such.

Certain per

Thirty-one. Manufacturers shall pay ten dollars. Any person, firm, Manufacturers. See 1867, ch. or corporation who shall manufacture by hand or machinery any goods, 169, § 9. wares, or merchandise, not otherwise provided for, exceeding annually the sum of one thousand dollars, or who shall be engaged in the manufacture or preparation for sale of any articles or compounds, or shall put up for sale in packages with his own name or trade-mark thereon any articles or compound, shall be regarded as a manufacturer.

Pedlers.

Certain venders

not to be deemed

Thirty-two. Pedlers shall be classified and rated as follows, to wit: When travelling with more than two horses, or mules, the first class, and shall pay fifty dollars; when travelling with two horses, or mules, the second class, and shall pay twenty-five dollars; when travelling with one horse, or mule, the third class, and shall pay fifteen dollars; when travelling on foot, or by public conveyance, the fourth class, and shall pay ten dollars. Any person, except persons peddling only charcoal, newspapers, magazines, bibles, religious tracts, or the products of his farm or garden, pedlers. who sells or offers to sell, at retail, goods, wares, or other commodities, See 1867, ch. travelling from place to place in the town or through the country, shall be 169, § 9. regarded a pedler: Provided, That any pedler who sells, or offers to Pedlers of dissell, distilled spirits, fermented liquors or wines, dry-goods, foreign or do- tilled, &c. spirits, or jewelry, to mestic, by one or more original packages or pieces, at one time, to the pay what. same person or persons, or who peddles jewelry, shall pay fifty dollars: Provided further, That manufacturers and producers of agricultural tools and implements, garden seeds, fruit and ornamental trees, stoves and hollow ware, brooms, wooden ware, charcoal, and gunpowder, delivering and selling at wholesale any of said articles, by themselves or their authorized agents, at places other than the place of manufacture, shall not therefor be required to pay any special tax : Provided further, That persons who sell shell or other fish or both, travelling from place to place, and not from shell and other any shop or stand, shall be required to pay five dollars only; and no hand-carts, &c. special tax shall be imposed for selling shell or other fish from hand-carts or wheelbarrows.

of

Certain venders certain articles

not to pay tax.

Venders of

fish, and not from

Thirty-three. Apothecaries shall pay ten dollars. Every person who Apothecaries. keeps a shop or building where medicines are compounded or prepared according to prescriptions of physicians, or where medicines are sold, shall

when not to pay.

be regarded as an apothecary. But wholesale and retail dealers, who Certain persons have paid the special tax therefor, shall not be required to pay a tax as an apothecary; nor shall apothecaries who have paid the special tax be required to pay the tax as retail dealers in liquor in consequence of selling alcohol, or of selling or of dispensing, upon physicians' prescriptions, the wines and spirits officinal in the United States and other national pharmacopoeias, in quantities not exceeding half a pint of either at any one time,

Photographers.

Tobacconists.

Butchers;

nor exceeding in aggregate cost value the sum of three hundred dollars per annum.

Thirty-four. Photographers shall pay ten dollars. Any person who makes for sale photographs, ambrotypes, daguerreotypes, or pictures, by the action of light, shall be regarded a photographer.

Thirty-five. Tobacconists shall pay ten dollars. Any person, firm or corporation whose business it is to manufacture cigars, snuff, or tobacco in any form, shall be regarded a tobacconist.

Thirty-six. Butchers shall pay ten dollars. Every person whose business it is to sell butchers' meat at retail shall be regarded as a butcher; not to pay tax Provided, That no butcher having paid the special tax therefor shall be as a retail dealer; required to pay the special tax as a retail dealer on account of selling other articles at the same store, stall, or premises: Provided further, That butchers who sell butchers' meat exclusively by themselves or agents, travelling from place to place, and not from any shop or stand, shall be required to pay five dollars only, any existing law to the contrary notwithstanding.

selling from place to place, &c.

Proprietors of theatres, museums, and concert halls.

When tax to be paid by lessee.

Circuses.

Tax to cover only one State.

Jugglers.

Tax to cover only one State.

Bowling alleys and billiard

rooms.

Gift enter

prises. Definition of.

Thirty-seven. Proprietors of theatres, museums, and concert halls shall pay one hundred dollars. Every edifice used for the purpose of dramatic or operatic or other representations, plays or performances, for admission to which entrance money is received, not including halls rented or used occasionally for concerts or theatrical representations, shall be regarded as a theatre: Provided, That when any such edifice is under lease at the passage of this act the tax shall be paid by the lessee, unless otherwise stipulated between the parties to said lease.

Thirty-eight. The proprietor or proprietors of circuses shall pay [one] hundred dollars. Every building, tent, space, or area, where feats of horsemanship or acrobatic sports or theatrical performances are exhibited, shall be regarded as a circus: Provided, That no special tax paid in one State shall exempt exhibitions from the tax in another State. And but one special tax shall be imposed for exhibitions within any one State.

Thirty-nine. Jugglers shall pay twenty dollars. Every person who performs by sleight of hand shall be regarded as a juggler. The proprietors or agents of all other public exhibitions or shows for money, not enumerated in this section, shall pay ten dollars: Provided, That a special tax paid in one State shall not exempt exhibitions from the tax in another State. And but one special tax shall be required for exhibitions within any one State.

Forty. Proprietors of bowling alleys and billiard rooms shall pay ten dollars for each alley or table. Every place or building where bowls are thrown or billiards played, and open to the public with or without price, shall be regarded as a bowling alley or billiard room, respectively.

Forty-one. Proprietors of gift enterprises shall pay one hundred and fifty dollars. Every person, firm, or corporation who shall sell or offer for sale any real estate or article of merchandise of any description whatsoever, or any ticket of admission to any exhibition or performance, with a promise, express or implied, to give or bestow, or in any manner hold out the promise of gift or bestowal of any article or thing for and in consideration of the purchase by any person of any other article or thing, Tax to be in shall be regarded as a proprietor of a gift enterprise: Provided, That no addition to other such proprietor, in consequence of being thus taxed, shall be exempt from paying any other tax imposed by law, and the special tax herein required shall be in addition thereto.

taxes.

Stallions and jacks.

Proviso.

Forty-two. Owners of stallions and jacks shall pay ten dollars. Every person who keeps a horse or a jack for the use of mares, requiring or receiving pay therefor, shall be regarded as the owner thereof, and shall furnish a statement to the assessor or assistant assessor, which shall contain a brief description of the animal, its age, and place or places where used or to be used: Provided, That all accounts, notes, or demands for the

use of any such horse or jack, the owner or keeper thereof not having paid the tax as aforesaid, shall be void.

Forty-three. Lawyers shall pay ten dollars. Every person who for fee or reward shall prosecute or defend causes in court of record or other judicial tribunal of the United States or of any of the States, or whose business it is to give legal advice in relation to any cause or matter whatever, shall be deemed to be a lawyer.

Lawyers.

Physicians,

surgeons, den

Forty-four. Physicians, surgeons, and dentists shall pay ten dollars. Every person (except apothecaries) whose business it is, for fee and reward, tists. to prescribe remedies or perform surgical operations for the cure of any bodily disease or ailing, shall be deemed a physician, surgeon, or den

tist.

Architects and

Forty-five. Architects and civil engineers shall pay ten dollars. Every person whose business it is to plan, design, or superintend the construction civil engineers. of buildings, or ships, or of roads, or bridges, or canals, or railroads, shall be regarded as an architect and civil engineer: Provided, That this shall not include a practical carpenter who labors on a building.

Practical carpenters not included. Builders and

Forty-six. Builders and contractors shall pay ten dollars. Every person whose business it is to construct buildings, or vessels, or bridges, or contractors. canals, or railroads, by contract, whose receipts from building-contracts exceed two thousand five hundred dollars in any one year, shall be regarded as a builder and contractor.

Forty-seven. Plumbers and gas-fitters shall pay ten dollars. Every person, firm, or corporation, whose business it is to fit, furnish, or sell plumbing materials, gas-pipes, gas-burners, or other gas-fixtures, shall be regarded a plumber and gas-fitter.

Forty-eight. Assayers, assaying gold and silver, or either, of a value not exceeding in one year two hundred and fifty thousand dollars, shall pay one hundred dollars, and two hundred dollars when the value exceeds two hundred and fifty thousand dollars and does not exceed five hundred thousand dollars, and five hundred dollars when the value.exceeds five hundred thousand dollars. Any person or persons or corporation whose business or occupation it is to separate gold and silver from other metals or mineral substances with which such gold or silver, or both, are alloyed, combined, or united, or to ascertain or determine the quantity of gold or silver in any alloy or combination with other metals, shall be deemed an assayer.

Plumbers and gas-fitters.

Assayers.

Definition of.

as such amount

Forty-nine. Miners shall pay ten dollars. Every person, firm, or com- Miners, whose pany who shall employ others in the business of mining for coal, or for annual receipts gold, silver, copper, lead, iron, zinc, spelter, or other minerals, not having to over $1,000. paid the tax therefor as a manufacturer, and no other, shall be regarded as a miner: Provided, That this shall not apply to any miner whose re

ceipts as such shall not exceed, annually, one thousand dollars.

Only one tax from a firm;

Fifty. Express carriers and agents shall pay ten dollars. Every per- Express carson, firm, or company, engaged in the carrying or delivery of money, valua- riers and agents. ble papers, or any articles for pay, or doing an express business, whose gross receipts therefrom exceed the sum of one thousand dollars per annum, shall be regarded as an express carrier: Provided, That but one special tax of ten dollars shall be imposed upon any one person, firm, or company, in respect to all the business to be done by such person, firm, or company, on a continuous route, and the payment of such tax shall cover all business done upon such route by such person, firm, or company, anywhere in the United States; and such tax shall be required only from the princi- and from the pal in such business, and not from any subordinate: Provided, further, That draymen and teamsters owning only one dray or team shall not be required to pay such tax.

principal only;

Proviso.

Grinders of

Fifty-one. Grinders of coffee or spices shall pay one hundred dollars. Any person who manufactures or prepares for use and sale, by grinding coffee and spices. or other process, coffee, spices, or mustard, or adulterated coffee, spices,

Proviso.

Section 80.

Special tax not to be imposed upon certain classes, unless their annual gross receipts exceed $1,000.

or mustard, or any article or compound intended for use in the adulteration of or as substitutes for coffee, spices, or mustard, shall be regarded as a grinder of coffee or spices: Provided, That any person who shall roast coffee for use and sale shall be required to pay the special tax herein imposed upon grinders of coffee or spices.

That section eighty be amended by striking out all after the enacting clause, and inserting in lieu thereof the following: That the special tax shall not be imposed upon apothecaries, confectioners, butchers, keepers of eating-houses, hotels, inns, or taverns, or retail dealers, except retail dealers in spirituous and malt liquors, when their annual gross receipts shall not exceed the sum of one thousand dollars, any provision of law to the contrary notwithstanding; the amount of such annual receipts to be ascertained or estimated in such manner as the commissioner of internal revenue shall prescribe, as well as the amount of all other annual sales or receipts where the tax is graduated by the amount of sales or receipts; Amount, how and where the amount of the tax has been increased by law above the amount paid by any person, firm, or company, or has been understated or underestimated, such person, firm, or company shall be again assessed, and pay the amount of such increase: Provided, That when any person, before the passage of this act, has been assessed for a license, the amount thus assessed being equal to the tax herein imposed for the business covered by such license, no special tax shall be assessed until the expiration of the period for which such license was assessed.

determined.

Proviso.

Section 81.

upon certain vintners;

apothecaries;

physicians;

farmers.

Payment of tax not to exempt from penalty under State laws for carrying on such trade, &c. nor authorize a

That section eighty-one be amended by striking out all after the enactNo special tax ing clause, and inserting in lieu thereof the following: That nothing contained in the preceding sections of this act shall be construed to impose a special tax upon vintners who sell wine of their own growth at the place where the same is made; nor upon apothecaries, as to wines or spirituous liquors which they use exclusively in the preparation or making up of medicines; nor shall physicians be taxed for keeping on hand medicines solely for the purpose of making up their own prescriptions for their own patients; nor shall farmers be taxed as manufacturers or producers for making butter or cheese, with milk from their own cows, or for any other farm products: Provided, That the payment of any tax imposed by law shall not be held or construed to exempt any person carrying on any trade, business, or profession, from any penalty or punishment provided by the laws of any State for carrying on such trade, business or profession within such State, or in any manner to authorize the commencement or continuance of such trade, business, or profession contrary to the laws of trade, &c. pro- such State, or in places prohibited by municipal law; nor shall the payhibited by State laws; nor prement of any tax herein provided he held or construed to prohibit or prevent a State from vent any State from placing a duty or tax for State or other purposes on imposing an adany trade, business, or profession, upon which a tax is imposed by law. ditional tax. Section 86. That section eighty-six be amended by striking out all after the enactManufacturers ing clause, and inserting in lieu thereof the following: That any person, to render an ac- firm, company, or corporation, manufacturing or producing goods, wares, amount of actual and merchandise, sold or removed for consumption or use, upon which sales; taxes are imposed by law, shall, in their return of the value and quantity, render an account of the full amount of actual sales made by the manuto state quanti- facturer, producer, or agent thereof, and shall state whether any part, and ty consumed and what used for an- if so, what part, of said goods, wares, and merchandise, has been conother manufac- sumed or used by the owner, owners, or agent, or used for the production of another manufacture or product, together with the market value of the same at the time of such use or consumption; whether such goods, wares, and merchandise were shipped for a foreign port or consigned to auction or commission merchants, other than agents, for sale; and shall make a Return at what return according to the value at the place of shipment, when shipped for a foreign port, or according to the value at the place of manufacture or production, when removed for use or consumption, or consigned to others

count of full

ture;

market value;

shipped or consigned.

value.

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