Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1862-08-14

powder, delivering and selling at wholesale any
Of said articles by themselves or their authorized
agents atp aces other than the place OF mana
iactuTe, shall not be required, for any sale thus
made, TO lake out any additional license there
for
Is Apothecaries shall pay ten dollars for each
license Ever person who keeps shop or
building where medicines are compounded or
prepared according TO prescriptions OF physicians,
and sold shall be regarded an aporheeary under
this act But Wholesale and retail dealers who
have taken out n license therefor, shall not be
required 10 take out license as apotheeary,
any thing in this act TO the contrary notwith'
standing
29 Manufacturers shall pay ten dollars for
each license Any person or persons, firms,
companies, or corporations, who shall manu-
faeture by hand or machinery, and offer for sale
any goods, wares, or merchandise, exceeding
annually the sum OF one thousand dollars, shall
be regarded manufacturer under this act.
so. Photographers shall pay ten dollars for
each license when the receipts do not exceed
five hundred dollars; when over five hundred
dollars, aud under one thousand dollars, fifteen
dollars; when over one thousand dollars, TWEEN.
y.6ve dollars, Any person or persons who
make for sale photographs, ambrotypes, daguer-
feotypes, or pictures on glass, metal, or paper,
by the action of light shall be regarded photo
grapher under this ct.
81, Lawyers shall pay ten dollars for each
license Every person whose business it is, for
fee or reward 10 prosecute or defend causes in
any court Of record or other judicial tribunal of
the United States Of any OF the States, or give
advice in relation TO causes or matters pending
therein, shall he deemed to be a lawyer within
tho meaning OF this act.
80. Ply Sicians, surgeons, and dentists shall
pay ten dollars for each license, Every person
fnNy than nhf huptu Il 20 for
fee or reward to prescribe remedies or perform
surgical operations for the cure Of any bodily
disease or ai.iug, shall be deemed physician,
surgeon or dentist, AS the case may be, within
the meaning Of this act.
So Claim agents and agents for procuring
patents shall pay ten dollars for each license
Every person whose business it is 10 prosecute
claims in any of the Executive Departments of
the Federal Government, or procure patents
shall be deemed claim or patent agent, as the
case may be- under thisact.
Sec. 65 And be IL further enacted That where
the annual gross receipts or sales Of any apoth.
ecaries, conectiOners, eating houses, tobaccon
lists, or retah dealers shall not exceed the sum
OF one thousand dollars, such spothecaries, con.
tectoners, eating houses and retail dealers shall
, not be required TO take out or pay tor licenses
, any thing in this act 10 the contrary notwitl-
standing the anUuntor estimate amount Of
such annual sales TO be ascertsined or estimated
in such manner as the Commissioner Of Internal
Revenue shall prescribe, and so OF all other an
, nual sales or receipts, where the rate of the IL
{ eense is graduated by the amount of sales or
receipts W s..H ..-# ts #
Sec. &c. And be 1t further enacted, That moth
, ing contained in the preceding sections OF this
act laying duties on licenses shall be construed
to require license for the sale OF goods, wares,
and merchandise madeor produced and sold by
the manufacturer or producer at the manutacto
ry or place where the same is made or produced
TO winners who sell, at the place where the same
, is made wine of their own growth; nor to
apothecaries, as to wines or spirituous liquors
which they use exclusively in the prepare lion
of making up of medicines tor sick lame, or dis
eased persons; nor shall the provisions of para
graph number twenty seven extend TO physi-
clans who keep on hand medicines solely for
the purpose of making up their own preparations
for their own patients
,, SEC. g. And be it further enacted, That no
, license hersshbefore provided for, if granted,
shall be construed to authorize the commence
ment or continuation of any trade, business, oc-
, cupation, or employment therein mentioned,
! within any State or Territory of the United
States in which it is or shall be specially pro.
hibited by the laws thereof, or in violation of
the laws oil any State or Territory; Provided,
E Nothing IN this act shall be held construed SO
as to prevent the several States, within the lin
its thereof, from placing duty, tax, or license,
: for State purposes, on any business matter or
thing on which duty, tax or license is required
n to be paid by this act,
D MANUrACTURERs, ARTICLES, AND PRODUCTS.
$ Specific and ad valorem duty, ea .
| Sec. 6s And be 1t ttut her enacted, That on
and after the first day of August eighteen hun
, dred and sixty two, every individual, partner
ship, firm, association, or corporation, land any
word or words in this act indicating or referring
: to person or persons shall be taken to mean and
include partnerships, firms, associations, or cor
a porations, when not otherwise designated OF
: manifestly incompatible with the intent thereof
r shall comply with the following requirements
that is to say:
= First Before commencing, or, if already COM
| menced, before continuing, any such manntac.
. ture for which he, she, or they may be liable to
be assessed, under the provisions of this act, and
which shall not be differently provided for else
where, within thirty days after the date when
this act shall take effect, he, she, or they shall
' furnish to the assistant assessor a statement
subscribed and sworn to, or affirmed, setting
forth the place where the manufacture is to be
!. carried on, name of the manufactured article
i the proposed market for the same, whether for
. eign or domestic, and generally thu. kind and
n quality manufactured or proposet to be manu-
v tactured Biz s3 81 - r @
Second He shall within ten days after the
first day of each month, after the day on which
+ this act takes effect as hereinbefore mentioned
: or on or before a day prescribed by the Com
Il missioner of Internal Revenue, make return OF
Il the products and sales or delivery of such man
ufacture in form and detail as may be required,
e from time to time, by the Commissioners of In
/. ternal Revenue 6iaaaa At
:, Third All such returns, statements, deserip-
tons, memoranda, oaths and afirmatons, shall
Il be in form, scope, and detail as may be pre-
!. scrlbed, from time to time, by the Commissioner
r of Internal Revenue as EH -sJl
Sec. So. And be Il further enacted, That
8 upon the amounts, quantities, and values Of
produce, goods, wares, merchandise, and arti
/. cles manufactured and sold, or delivered, here
o matter enumerated, the manufacturer thereof
n whether manufactured for himself or for others