Delaware State journal and statesman., 1862-07-25
NO. So.

ie. TobaeeOalas shall pay $40 for each liceuse Any
person whose business 1t SELL reta cigars snqn,
s ~ Apy or snail oe REGARDED % ssrs pd
keepers Of hotels inus and taverns having taken our
license therefor shall not he required to take out
trary notwithstanding
4. Theatres shall pay 800 for each license. Every
edee erected for the purpose OF dramatic operate re-
rssentatl u.s. plays or performances and not ineudns
hah Rented or used occasionally for coucerta thehl
this act.
buildng tent spaes, where eats hnTsemsnshp
or aerobatc sports bited shall be regarded as
10. Jugelers shall pay for each license $40. Every
person who performs by seght Of hand shall be regarded
all other public exhibitions shows for money, not
enumerated Ia this section shall pay for eaeh license slO
held TO authorize exhibitions In another State, hut Que
license shall be required under this act to authorize exit
bitiOns within any State.
20. Bowling. alleys aud billiard rooms shall pay
cOrding to the number of alleys tables belonging o
or used In lhe building place 10 be licensed
When not exceeding one alley or table, ~ for each
license; and when exceeding alley or table 50 for
each additional alley table. Every place building
where bowls thrown Billiards played and open TO
pubc with without price shall be regarded as bowl
ing alley or bilardroom respectively under this act
~ Conectoners shall pay $40 for each license Every
person who sells at retail confectionery aweemeats,
conhs or other coniectsi ia any buildng shall be re-
garded as confectoner under this act But wholesale
and retail having taken out license therefor
shall not be required take license a conisc
toner anything in this act to the contrary notwith'
standing.
% Horsedealers shall pay each license the Of
$40 Any person whose business 1t is to buy and sell
horses or mules shall be regarded under
this act; Provided That II such horsedeaer shall have
taken out license salivery stable keeper license
% Livery stable keepers shall pay $40 for each license
Amy person whose occupation or business is to keep
horses for hire 10 let shall be regarded livery stable
keeper under this act.
a. brokers shall pay for each license the sum Of
SO Any whose business 1t Is to buy and sell and
deal In cattle, hogs or sheep shall be considered as
cattle broker.
25 TalOwchande and Soap makers shall pay each
license the Of $40. Any person whose business 1t is
to make manufacture candles soap shall be regarded
tAow chandler and soap-msker under this act.
26 CoRlol dtiers shall pay for each license the sum
Of $50. ANY person who shall refine, produce dls
crude petroleum oil crude coal OIL crude oil
made of asphatum, shale peat other bltumiuous sub
stance, shall be regarded eoao diatier under this
~ Pedders shall be classified and rated as follows, to
wits when travelling with than two horses the first
class and shall pay SO for each cense when travelling
with two hor,es the second class and shall pay $40 for
each license; when travelling with horse the third
class and shall pay SO for each iesnse; when travelling
foot the fourth class and shall IS for each license
ANY person. except persons peddilng newspapers Bibles
or religious tracts who sells offers SELL at RETAIL
goods other commodities travelling from place
country shall be regarded psdder under this act; Pro-
vided That any peddler who sells offers to sell, dry
packages or pieces at time. the person per
aforesaid shall $50 for each censs And any
Provided that manufacturers producers of agricul
ura too and Implements garden seeds stoves aud hol-
and selling at wholesale any of sad articles, themselves
their authorized agents at places other than The place
Of manufacture, shall not be required fo ay sale thus
made, to take out any additional license therefor.
2s Apohecaes shall pay So for each license Every
person who keeps shop building where medicines are
compounded or prepared according 70 prescriptions oil
der this act But wholesale and retail dealers who have
taken license therefor shall not be required to take
out license apohesary, anything in this act to the
sontrary Notwithstanding
90 Manufacturers shall pay $40 for each license
Any person persons firms companies corporations,
who shall manufacture by hand mAchinery and offer
for sale any goods wares or merchandise exceeding an
nually the sum OF $1,000, shall be regarded manuae-
| turer under this aot.
80 Photographers shall pay $40 for eseh license when
der $1,000, SIS; when $1,000 s25i Any person or
persons who make for sale photographs. ambroiSpes
daguereotypes pictures glass, meal paper by
the action Of light shall be regarded photographer uu
der this act
81 Lawyers shall pay $40 for each license. Every
whos business It is fer fee reward TO prosecHle
defend in court Of record or other Judicial
tribunal of the United States any Of the states or
give advice in relation to cruises ma ters pending
therein shall be deemed to be lawyer within the mean
81 Physicians, surgeons and dentists shall pay slo
whose business Il is fee reward prescribe
medies perform surgical operations for the cure Of any
bodily disease or aing sha ne 9senea physluan suI
geon or dentist as the case may be- within the meaning
Of this act -,,,,
70 proseru claims any The Executive departments
the Federal Government, patents, shall DO
deemed a claim or patent agent under this act
SEC Co. And be It urther euacted, That where the en-
nua receipts or sales Of any apoheearea nee,
unss eating houses tohacconists retail dealers shall
not exceed the the sum Of thousand dollars such
dealers shall be required to take out pay for
license anythiAg in this act to the contrary uotwnstznd
ing the estimated amount of such annual
sales be ued estimated In such manner
the Commissioner of Internal Revenue shall prescribe
and Of all other annual sales receipts where the
of the license graduated by the amount Of sales
SEQ 6d And be 1t further enacted That nothing
tanning the preceding sections Of this act laying duties
licenses shall be construed to require license for the
of goods, wares, merchandise made produced
aud sold by the manufacturer producer at the manu-
aeio y place where the is made produced to
VIII where the made,
wine Of their own growth nor 20 apotheearles IS to
the preparation ormAipg up of medicines for sick lame,
number twenty eight extend to lhyscians who keep
solely for the purpose OF making up their
y own prescriptions for their patients.
. sec 81, And he il further enacted That no leenss
herenbetore provided for If granted shall be construed TO
authorize the commencement continuation Of any trade
within any STATE or Territory the United States IN
which shall be specially prohibited by the laws
tory; Provided Nothing this shall be held
sirued prevent the several States within the limits
s. poses any business, matter thing which duty
e lax, lcense is required to be paid by this act
a. a. Manufactures, Articles, and Products.
ii SPECIFIC AND AID VALOREM DUTY.
SEC 6s And be It further enacted That and Aftel
\ ship arm association or corporation and any word
wordsn this act indicating referring to person or per
il firms, associations corporations when not otherws
designated manifsstly Incompatible with the lntsn
ae that is to say;
NJ First Before commencing, or if already commenced
before continuing such manufacture Tor which he
IN she or they may be liable to be assessed under the pro
a visions of this act, and which shall not be differently
provided for within 30 days after the date whe
r this shall effect he, she, or they shall furnish
the Assistant statement, subscribed aud swor
Nj TO- or affirmed setting forth the place where the manu-
Nv iaeure be carried name OF the manuaeture
ar see the proposed market for the same whether iore
otdomestc, and generally the kind and quality mAnuae
nj | tursd or proposed to be- manufactured.
,c sec0nd He shall within ten days alter the rst DAY
nd each snd every month"; after the day which this at
al takes effect hereubeoTe mentiured or on or before
N day prescribed by the Commissioner OF Internal heVenu
To- make return of the products and sales delivery Of sue
Az manufacture in aud detail as may be required SI
Of time tune by the Commissioner ot Internal heVenu
l0 Third. All such returns statements descriptions M
moranda oaths, and afrmaOns, shall be in FORM soop
ali and detail may he prescribed from time to time by Il
ali Commissioner OF Internal Revenue
nm SEC 50. And be it further enaeed That upon u
M amounts quantities. and values of produce goods ware
merchandise and articles manufactured and sold or
All vered hereinafter enumerated the manufacturer thefet
whether for himself others, shall pay
Of the collector OF internal revenue within his disr
tbe monthly. before day to be prescribed by
the of Internal Revenue, the duties on sue
lVO manufacturers Provided That when thread s mAnua
,ay ured and sold delivered exclusively for knitted
II or for weaving sp)ong provided for in the 10
ass section this act the duties shall be assessed on
ere articles finished and prepared for use or consumption
ira the party finishing or preparing the same ana ~
nall party nnishng preparing any cloh ur
Ali Of cotton WOOL other materials, whetner lmpoteu
an oherwise hall be considered the Manufacturer there
th for the purposes Of this act and Tor negS " pay s
of duties within ten days ai'e ueanu, ~ ~ ~ a.,
or written his her, or their house or pase 81 ou
MAJ amount Of such duties IN