Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1862-07-11

end sell and deal In cattle, hogs, or sheep, shall
be considered rs q cattle broker.
25. Tallow chambers and Soap-makers shall /
pay for each license the sum Of $40. Any person |
whose business is to make or manufacture candles
or soap shall be regarded as tallow chandler ana
soap-makcr under this act.
20. Coal oil Distillers shall pay for each license
the sum Of $50. Any person who shall refine, |
produce, or dstil crude petroleum or rock OIL, or
crude coal oil, or crude oil mado Of asphaltum,
shalo, peat or other bituminous substances, shall
be regarded a coal oil distiller under this act.
81. Peddlers shall beclassifod and rated as fol
| lows, to witt When travelling with more than two
horses, the first class, and shall pay $50 for each
| license; when travelling with two horses the sec
ond class, and shall pay $40 for each license; and
when travelling with one horse, the third class
and shall pay $40 for oech license; when travel
ing on foot, the fourth class and shall pay 50 for
each license. Any person, except persons ped
ding newspapers Bibles, or religious tracts, who
sells or offers to SELL at retail goods, or 9TH
er commodities, travelling from place to place, in
the street, through different parts of the coun-
| try, shall be regarded peddlor under this act;
Provided, That any peddler who sells, or offers to
| sell, dry goods foreign and domestic, by one or
more original packages or pieces, Mt ono time, TO
the same person or persons, as aforesaid, shall pay
| $50 for each license. Any person who peddles
| iewelry shall pay S25 for each license Provided,
that manufacturers and producers Of agricultural
| tools and implements, garden seeds, stores and
! hollow ware, brOoms, wooden ware, and powder,
delivering and selling at wholesale any of said ar
places other than the place of manufacture, shall
not be required, for any sale thus made, to take
out any additional license therefor.
! Is. Apothecaries shall pay $40 for each license
Every person who keeps shop or building where
medicines are compounded or prepared according
to prescriptions of physicians, and sold, shall be
regarded as an apotbccary under this act. But
Wholesale and retail dealers who have taken out q
license therefor, shall not be required to take out
license as apothecary, anything in this act to
the contrary notwithstanding
%. Manufacturers shall pay $40 for each license
ANY person OF persons, firms, companies. or cor
porations, who shall manufacture, by hand or ma
chnery, and offer for sale any goods, wares or
merchandise, exceeding annually the sum qi
900, shall be regarded manufacturer under this
act.
80. Photographers shall pay $40 for each IL
ccnse when the receipts dono exceed $500; when
over $500 and under $1,000, Sl5; when over
81 900, S25. Any person or persons who make
for sale photographs, 0mbrotypes, daguerreotypes
pictures on glass; metal, or paper, by the action
Of light shall be regarded as photognper under
: this act.
81. Lawyers shall pay $40 for each license
Every person whose business it is, for fee or re
ward. to prosecute or defend causes in any cour
of record or other judicial tribunal of the UnitcC
States or of any of the States, or give advice il
relation to causes or matter pending therein shal
be deemed to be lawyer within the meaning o
this act
50. Physicians, surgeons and dentists shall pay
$40 for each license. Every person Except apoth-
to prescribe remedies or perform surgical opera
tions for the euro of any bodily disease aling
shall be deemed physician, surgeon, or dentist
y as the case may be, within the meaning of th
= act.
SO. Claim agents and agents for procuring pat
= ents shall pay $40 for each license Every persol
whose business it is to prosecute claims in any o
L the Executive Departments of the Federal Govern
; ment, or procure patents shall be deemed a claim
o or patent agent under this act.
r SEC 65. And be it further enacted, That where
the annual gross receipts or sales of any apothe-
carries confectioners eating houses, tobacconsts
or retail dealers, shall not exceed the sum of one
thousand dollars, such apothecaries, contectioners
eating houses and retail dealers shall not be requi
red to take out pay for license, any thing in this
act to the contrary notwithstanding; the amount
or estimated amount of such annual sales to be
| asceTtained or estimated in such manner the
Commissioner ofInternal Revenue shall prescribe,
and Of all other annual sales or receipts where
the rate Of the license is graduated by the amount
of sales or receipts.
SIC GO. And be it further enacted, That moth
ing contained in the preceding sections of this act
laying duties on licenses, shall be construed to re-
quiro license for the sale of goods, wares and
merchandise made or produced and sold by the
manufacturer or producer at the manufactory or
place where the same is made or produced; to
vintners who sell at the place where the same is
made, wine Of their own growth; nor to apothe-
carries, as to wines or sprituous liquors, which
they use exclusively in the preparation or making
up of medicines for sick lame or diseased persons
nor shall the provisions of paragraph numbe
r twenty eight extend to physicians who keep OF
1 hand medicines solely for the purpose of making
up their own prescriptions for their patients
SEC. 81. And be it further enacted, That no Ii
censc heretofore provided for, if granted shall b.
e construed to authorize the commencement or con
s tinuation of any trade, business occupation en-
r ployment therein mentioned, within any State o
Territory, the United States in which it is shal
be specially prohibited by the laws thereof. il
4 violation Of the laws of any State or Territory
Provided, Nothing in this act shall be held or con
strued us to prevent the several States, within
the limits thereof, from placing duty, tax or ii
: cense for State purposes, on any business matte
or thing on which duty, tax or license, is requr
e ed to be paid by this act.
H Manufacturers Articles and Products
e SPECIFIC AND AID vALoLEM DUTY.
o SEC. 6S. And be it further enacted, That on an
y after the lst day of August, 1862 every individua
1f partnership firm, association, corporation Ian
Dr. any word or words in this act indicating
)e referring to person OF persons shall be take
IS to mean and include partnerships, firms, associi
a hons or corporations, when not otherwise desig
~ mated or manfestly incompatible with the ntel
81 thereof, shall comply with the following require
in ments that is to say:
IL First. Before commencing, or, if already con
i menced. before continuing, any such manutactu
rs for which he she they may be liable to be asses
% ed, under the provisions Of this act and whiC
Id shall not be differently provided for elsewher
n within 80 days after the date when this act shG
g take effect, he she or they shall furnish to the
g sistant Assessor statement subscribed and swol
M o' to, or affirmed setting forth the place where Il
manufacture is to be carried on, name of the maj
utactuled article, the proposed market for Il
ny same, whether foreign or domestic, and general
ss the kind and quality manufactured or proposed
or be manufactured
e. e. Second. lie shall within ten days after the fiji
~ day of each and every month, after the day
ch which this act takes effect, as hcreinbefore me
a toned, on or before the day prescribed by t
81 Commissioner of Internal Revenue, make retu
ell of the products and sales delivery of such MAJ
l "a, ufacture in form and detail as may be require
o. from time to time, by the Commissioner of Int
or nal Revenue.
al Third. All such returns, statements, descriI
al tions, memoranda, oaths, and atirmations, sha
Il, be in form, scope and detail as may be prescribe
3d from time to time, by the Commissioner Of Int
iS nal Revenue.
r. SIC. SO. And be it further enacted That upc
er the amount, quantities and values Of produe
nd goods wares, merchandise, and articles manufa
le tured and sold, or delivered, hereinafter enume
i ated, the manufacturer thereof, whether manufa
,e tured for himself Others shall pay to the collie
H. tor of internal within his district, mont
ly on or before day to be prescribed by the Cor
e- missioner Of Internal Revenue, the duties su
ls' manufactures Provided, That when thread
VI, manufactured and sold or delivered exclusive
h for knitted fabrics, or for weaving spooling,
provided in the 10Th section of this sct, the dut
Sc. Shall be assessed on the articles finished and pl
or pared for use or consumption to the party 40 Fl
, ishing preparing the same and any party so fl
bs ishing OF preparing any cloth or other fabrics
cotton, wool or other materials, whether import