Burlington free press. [volume] (Burlington, Vt.) 1827-1865, 1862-09-12

EXTRACTS FROM THE EXCISE TAN
LAW.

rr.. O.. And ts q nlr,1a s.-rf.s Tla
B. shall be the duty Of any person 81
persons, partnership drls, associations, Cd
corporation. made liable 90 s1y duty
license stamp. or tax imposed By this act, Hhsr
not otherwise and differently provided flr, on o.
before the fret day oi SEPT, eighteen hundred
and sixty two, and on OF before the FIRST Monday
FOL. Nay Do each ysar thereafter, and in all other
cases before the day of levy, 90 make list %
return o. the istaut assessor Of the district where
located q tho amount Of annual income. the
articles ~ objects charged with special duty o-
tax. the quantity Of goods, wares, and mercdau-
disc made or sold, and charged with a spccii, 90
sl vaiorem duty o. Tax, the several rates aud
aggregate amount according Co. the respective Pc
s.c1s 0. this act, and according 90 the forms i-i
regulations 20 De prescribe ed By the Commissioner
.l Internal Revenue under the direction 0t the
Secretary II the Treasury for Which such person
1r persons, partnerships, firms, associations CO
corporations liable 20 be assessed under and by
virtue 1f the provisions Of thil act.
SIC. g.. Aza be % f.rfss7 ,74cftl, That -a and
after the frst day q sept, eighteen hundred and
sixty two fer each license granted the SUM here
vita stated shall he respectively AID annually
paid. Any number Of persons carrying o. such
business IL clPa-tlsrsliP may transact such l1si-
ness az such place uu-er such license, and mo-.
Otherwise.
Licenses after Sept. I, ls5-. Bankers. 500.
81
&c, 500 Retail dealers il liquors, so;
Retail dealers, SO Wholesale dealers.
$50 Pswrtroklrs, $50 Rectders under 500
barrels, 50; Every additional 500 barrels, IS
Disa.iers, $50; Jnler 300 barrels. SIS; p-57is1i
Disuliers otappies and peaches, SI-,5J; Brewers,
$50. Juisr 500 barrels. s2ji Hotels, inns and
taverns; First class, 500; Second class, 500
Third ass So Fourth class. $50. Fifth class,
S-li >iItl elias, Sl5i Seventh class $40; Lig--l
elias 50. Steamers and vessels carrying passengers
SO Eating houses, $40 Brokers so
Commercial brokers, $50; Land warrant brokers,
SIS, I1bscc1nists, SO; Theatres, $780, Clrc1ses,
$50 Juyglers, 500 Bowling alleys and
billiard tables, 81 per table; Coltectoners, So
Horse dealers, 10 Livery stable keepers, SO
Cattle brokers, SO, Tall0w chambers and soap
makers, SI0i Coal oil distillsrs, $50; Peiilers,
tirs, class, SO, Se,1ui class, SIS Tliri class,
so. Fourth class, s.; By piece o. package,
$500 Jcwelry. SIS . Apothecaries, SlJf
Manufacturers, SO; Photographers. SO O. Is.
Lawyers, SlOi Physicians, surgeons and dentists
SO; Claim ard patent agents, SO.
SIC. IS. AH4bs q f.rthr svac;sd. That On and
after the FIRST day Of sept, eighteen hundred and
sixty two every individual, partnership. firm, as
slcilti0n, OF corporation, (ani any word % W IDS
ia this act iniiclting OF referring 90 person %
persons shall be taken 90 mean and include part
nersdips, firms, associations or corporations when
not otherw sc iesi guatei OK maniiestiy incompau-
bic with the intent thereot) shall comply Wl-h
the following requirements, ha, is 70 say
First. Before commencing, or, if already com
meucei, before continuing, any such manufacture
i1r which be, she, or they may be liable to be as
sesssi under the provisions Of this act, anu whel
shall uo, be differently provided for elsewhere,
within thirty days after the date when this &C;
shall take effect, he, she or they shall furnish 20
the assistant assessor statement, subscribed and
sworn TO- or arme ], setting forth the place where
the manufacture is % be carried on, name OF the
Manufactured article, the proposed market for the
same, whether forei ign or domestic, and generally
The kind and quality manufactured or proposed
.o be manufactured.
Second. He shall within ten days after the frs.
lay o. each and every month, after the day on
which this act takes effect, as hereinbeiore men
-ioued, or on or before a day prescribed By the
Of Internal Revenue, make return
IF the products and sales or delivery Of such man
fracture in form and detail as may be required, |
rom time to time BY the Commissioner OF Internal
Revenue.