Marshall County Republican. (Plymouth, Ind.) 1856-1878, 1862-11-27

carriage. yacht, or billiard table. lisa
7is The tax of ten dollars upon billiard ta-
bles kept for use. as provided in sche lele
a, does not apply to billiard tables kept
for hire. and Subjected to q license tax in
section6l. article co. -y"sas si'' =
The phrase, .keptyfor nse. .''remployed
in reference to, silver plate. is eonstWed to
except silver plate or ware. kept Tor sale.
and also that which is in possession OF q
family Or its mem bers, as souvenirs or
-keepsskes.a Hos q i+--s1Ks = lptS -
The plate properly taxable. is that
which has been purchased for The use OF
family, or has been presentelto the family.
as part of the household fnruitcre,. and
as such is kept for use. whether for orna-
mcnt or actnal service In the execution
of the law, assessors are directed to allow
owners of silverware to have the same
weighed; and to make report thereof.
no. ON REFERENCE TO SHIP AND BOAT
BCILDiNG.
Vessels and steamers that are built and
launched in the ordinary manner. are ex-
empt from taxation Several of the artl-
cles of which the vessel is composed are
considered as manufactures, and will be
subject to duty. Nails. engines. copper,
sails, cordage, &c, will pay duty as man
ufactures; when removed from the place
of manufacture. If produced by the build-
er of the ship. lie is to he treated as man
ufacturer of such nails, engines, &C.. and
to be taxed upon the product. Boats pro-
PEELED by oars ar regarded as manufac-
lures. o'
There NAV be vessels that would not be
included in either OF tho specified classes,
whose classification cannot be anticipated.
and which must be assigned to one class
or the other. according to the facts.
NO. 23-DEFINING WHO MUST HAVE PED
hAs H'' LER's LICENSE.
Dealers in ice. who supply customers
from carts and wagons collecting their bills
monthly or at the end of the season. do
not require pedler's license for such carts
and wagons. although occasional small
sales of ice are made by such drivers
They do nottravel from place to place for
the purpose Of selling. but to deliper what
has been previously sold. The same rule
applies to milk wagons. grocer's wag-
ons. and butchers carts, used 10 delirer
what was previously purchased or con-
tracted for. Itdoes not apply to bread,
meat, and fish carts, dealers in fruit and
vegetables. owned or hired and run for the
purpose of selling (peldling) their con-
tents from house to house. ~zE 2.
Afarmer who sells the products OF his
own farm. by travelling from house to
house, is not a peddler, but a person who
buys and sells. as an occupation, and
does his business while srareling from
house to house. or place to place, uu st
take license as pedd.er. r.,rs n,ef i..- ~
!. IN REFERENCE TO PHoTGEAP dEIs.
Photographers may be allowed to trav-
ell from place to place, under license as
photographers. Each license IN this case
should state the place. Of residence Of the
photographer, and should specify that he
Is to travel nrols3g .99ssoga3l a iaa
no, PIN REFERENCE TO WHERE THE IL
CESsE OF VESSELS SHALL BE TAKEN OUT.
The license Of steam and sailing packets,
as provided in section GA. article IL. must
in all cases be taken out. and the tax paid
by the person or firm having the care or
management of the steamer or vessel spec
iiel in, the law at the principal terminus
or landing thereof. whether, such person or
firm be known as owner. or agent.
p No. 25-IN RELATION TO NEwsPArERsf b
III weekly. tri-w eesly. and daily news
papers are published in one Office by the
same parties, and are composed principal
ly of the same matter. though the matter
in them differ 10 some extent, there can be
no doubt that they are to be regarded as
o1e paper. and area liable to taxation, If
their combined circulation exceeds two
thousand copies. " - 5''A
no. 26-THE RETURNS OF RAILROADS OF
THEIR RECEIPTS FOR TRANSFORMATIONS, sc.
The returns of railroads oftheir receipts
for the transportation of passengers, sho'd
be made at their principal Office or plscc Of
business. Where several roads are so
united as to- have but one office, the retnrn
may be made on the entire line at such of
fice=zalthough some of the roads may be
located whollyor in part within other col
,oc,;or Al tr;s,s9 T3a, ~ .DiAA3H -
itttiOI us u : 4 -
!" The per centage is to be paid by rail-
roads on receipts from transportation Of
troops. as well as from eny other class of
passengers. :,
NO. 27--IN REGARD TO AUcTIONEEps.
.-e a regularly licensed auctioneer can sell
the goods of licensed dealers store = bat
he cannot sell the goods, wares, I&c CT. Of an
unlicensed dealer. who is subject to IL
cense tax. at his 1.-THE dealers place Of bu-
siness, without being subject to the penal
ty.d III, la..szsE ,a.s.a q es.st.-xA
not usually iuelude6 in the stocks Of deal
crs, wherever such goods may be situated.
without taking special license thcrcfor.A
no, 2S-srAMp TAX, ON EXPRESS RECEIPTS.
The item, marked Express, on, page
80 Of the Excise Law, was not intended to
embrace the freight business on railroads
and ordinary yIwagoners. butts climited No
persons who are express carriers and not
merely common carriers. nnder the law
The distinction il very weil known in pfac
teal business. The express carrier is usu-
ally expected to take parcel, box, or: bun
die, from the house or place Of business Of
the cousignor to1the house or place Of 'bu-
siness of. lhs consignee. whiIsa railway
company receives and delivers .sosds only
st HopsHpd Us own dstassonsss soiaU Aaibsa4d l,ns
In the absence OF specific language ia