Nebraska advertiser., 1862-12-27
PUBLIsHED BY AUTHORITY. -
REYENUE LAW-COEyTNiTED

Il
REKENUE LAW4- CONTINUED. go
Ser, 63. And be it further enacted, That upOn the
death of any person persons licensed under or by
virtue Of this act or upon the removal of any such
person or persons from the house or premises al
which he, she, or they aathorize1 by such IL
cense to exercise carry the trade or business
mentioned in such license, shall and may be lawful
for the person persons authorized grant licenses
to authorize and empower, bT Endorsement on such
license, otherwise the Commissioner Of Inter-
nal Revenue shall direct, the executors or admins
TRAITORS, the wife child Of such deceased person
or the assignee or assigns OF such person persons
so removing as aforesaid, who shall be possessed of
and occupy the house or premises before used for
such purpose as aforesaid in like to exercise
or carry on the same trade or business mentioned in
such license in or upon the house or premises
at which suOh person or persons as aforesaid de-
ceased ,or removing as before mentioned by virtue
OF such license to him. her, or them in that behalf
granted before exercised carried on such trade or
business for or during the residue of the term for
which such license was originally granted without
taking out any fresh license payment Of anv ad-
ditional duty, any fee therenpon for the resdue
Of such term and until expiration thereof: Provided
always Thai fresh entry of the premises at which
such such trade or business shall continue to be so
exercise or carried aforesaid shall thereupon
be made by and in the name or names of the person
or persons to whom such authority aforesaid shall
be granted. aE-s.e1 -G ee1i .e ia1 q
Sec. 81. And be It further enacted, That on and
after the first day Of August eighteen hundred and
sxtytwo for each license granted the sum herewith
stated shall be respectively and annually paid
Any number Of persons carrying on such business in
copartnership may transact such business at such
place under such license, and not otherwise
/. Bankers shall pay one hundred dollars for each
license. Every person shall be deemed banker
within the meaning of this sct who keeps place of
business where credits are opened in favor of any
person, rm corporation, BY the deposit or collect
ton OF money or currency and the same, any part
thereof shall be paid out remitted upon the draft
check or order OF such creditor bat not to include
incorporated banks or other banks legally horized
to issue notes circulation nor agents for the sale
OF merchandise for account producers mannfac-
turers.
2. AuctiOneers shall pay twenty dollars for each
license. Every person shall be deemed an auction
eer within the meaning of this act whose occupation
it is TO offer property to the highest or best bidder
3, Wholesale dealers in liquors of auy and every
description, including distilled spirits fermented
liquors, and wines Of all kinds shall pay one hundred
dollars for each license. Every person, other than
the distiller or brewer, who shall sel or offer for
SALE any such liquors or wines in quantities Of more
than gallon at one time, to the same purchaser
shall be regarded wholesale dealer in liquors
within the meaning of this act
} A. Retail dealers in liquors, including distilled
spirits, fermented liquors, and wines of every des-
criptiOn, shall pay twenty dollars for each license
Every person who shall sell offer for sale such Ii
quors in less quantts than three gallons at one time
to the same purchaser shall be regarded as retail
dealer in liquors under this act. But this shall not
authorize any spirits liquors, Wines malt liquors,
to be drank on the premises.
!. s. Retail dealers shall pay ten dollars for each
license. Every person whose business or oceupa-
tion is to sell offer to sell groceries, or any goods
wares, or merchandise, or foreign domestic pro-
dectOn In less quantities than whole original piece
or package at one time, to the same person, mot in
cluding wines, spirtuous malt liquors, but not
cluding drugs, medicines, cigars snuff or tobacco
shall be regarded as retail dealer under this act
6. Wholesale dealers shall pay fifty dollars for
each ii07G=e. Every person whose business oroccu-
patton is to sell, or offer to SELL groceries, or any
goods wares, or merchandise of foreign or domestic
production by one or more original package piece
at one time, to the same purchaser, not including
wines, spirituOus or malt liquors, shall be deemed
wholesale dealer under this act; but having taken
out license q wholesale dealer such persons may
also sell, as aforesaid, as a retailer. s.. =. ....
z. .Pawnbrakers shall pay fifty dollars for each Ii
cense Eeery person whose business or occupation is
to take or receive, by way of pledge, pawn, or
change, any goods, wares, or merchandise, or any
kind of personal property WhateVer for the payment
or security of money lent thereon shall be deemed
pawnbroker under this act. .
8. Recsers shall pay twenty five dollars for each
license 60 rectify any quantity sprituous lquours
not exceeding FIVE hundred barrels or casks contain
ing not more than forty gallons to each barrel or
cask of liquor so rectifed and twenty-five dollars
additional for each additional five hundred such
barrels or any fractional part thereof. Every per-
son who rectfes, puri6es, oI refnes spriruOus IL
quors or wines by any process, or mixes distilled
spirits, whisky brandy, gin wine, or any other
name names, shall be regarded as areetier under
this act.
g. Disillers shall pay fifty dollars for each license
and every person or copartnership who distillS or
manufactures spirituous liquors for sale, shall be
deemed distiller under this act: Provided, That
any person copartnershj distilIing or manufac-
turing less than three hundred barrels per year shall
> pay twenty-five dollars for license. And provided
further, That no license shall be required for any
STILL stills or other apparatus used by druggists and
chemists for the recovery Of alcohol for phaTmaceu
tical and chemical purposes which has been used in
those processes. And provided further, That dist-
ers of apples and peaches, distilng or msnufactur
ing less than one hundred and Fifty bsrrelsper year
from the same shall psy twelve nnd onehalf dollars
for license for that purpose, and for greater guam
tity as other distillsries.
TO- Brewers shall pay fifty dollars for each license
Every person who manufactures fermented liquors
of any name description, for sale, from malt wholly
or in part shall be deemed brewer under ths act
:, Provided That any person who manufactures less
than FIVE hundred barrels per year shall pay the sum
ol twenty-five dollars for a license.
H. Hotels, inns, and taverns shall be classified
and rated according to the yearly rental or if not
rented according to the estimated yearly rental of
the house and property intended to be occupied for
y said purposes, follows, to-wit All cases where
the rant CO The valuation of the yearly rental of said
house and property shall be ten thousand dollars
10 more shall constitute the first class, and shall pay
, | two hundred dollars for each license where the
rent the valuation of the yearly rental shall be
five thousand dollars and less than ter thousand dol
lars, the second class, and shall pay one hundred
dollars for each license; where the ront or the vs
alton of the yearly rental shall be twenty-five hun
dred dOlaIs and less ths2 FIVE thousand dollars, the
third class and shall pav seventy-hve dollars for
each license where the rent or the valuation of the
yearly rental shall be thousand dollars and less
than twenty-five hundred dollars, the fourth class
and shall pay fifty dollars for each license where
the rent or the valuation of the yearly rental shall
- be FIVE hundred dollars and less than one thousand
dollars the fifth class and shall pay twenty I've dol
lars for each license; where the rent the vaua-
tOn Of the yearly rental shall DO three hundred dol
lars the sixth class and shall pay fifteen dollars for
each license; where the rent the valuation OF the
yearly rental shall be hundred dollars and les.
than three hundred dollars, the seventh class and
shall pay ten dollars for each license; where the rent
or the valuation Of the yearly rental shall be les
than one hundred dollars the eighth class, and snal
pay fva dollars for each license. Every place where
food and lodging are provided for and furnished to
travellers and soourners in view Of payment there
rs Of shall be regarded as hotel, inn, tavern,
der this act. All steamers and vessels upon waters
Of the United States; board Of which passenger;
= on board of which passengers OF travellers are pro
Vded with food lodging, shall be required to take
out license of the fifth class, as aforesaid under
L. this act The rental estimated rental shall be
fixed and established by the assessor Of the proper
district at its proper value, but at not less than tbs
actual rent agreed on by the parties Provided