Nebraska advertiser., 1863-09-19
OFFICIAL L.
LAWS OF THE UNITED STATES,
Posed at the ThFd SessioApcf the Thirty-seUeHth
L. Congress.

CHNr.LXNIV.-An Act 20 amend an Act entities
Al Act to provide internal Revenue 10 supper
the Government and. pay interest on the Publi
Deb" approved July first, eighteen hundred ant
sixty-swO, and for other Purposes.
BE Il resOIUedb BIZ The Senate and House Of RepresH
~statiris ofhs United States Of Ameried an Congre
AsscmHed, That San act to provide internal revenue
to support the Government and pay inyeresf on thu
public debt" approved July FIRST eighteen hundred
and sixty-two, beand the same hereby is, amend ed
as hereinafter set forth, namely
That wherever any written notice, OF other in
strument in writing is required, the same shail b'
lawful if written or partly written aud printed.
That section eleven be, and hereby IS, amended
so as TO Authorize assistant assessors to perform
any duties therein imposed upon assessors.
Turf section nineteen be so amended that the
deputy collector, as well as the collector may per
form al the duties required Of the said collector in
the said section; and any notice by said section 10
persons who neglect to pay their taxes may be sent
hy mail or lert at the dwellings, or usual places of
business Of such persons, il any they have written
OF printed, and said notice shall state the amount
Of duty or tax for which such persons are liable, in
GLIDING the ten per centum addfipnal. as provided
for in said section, demand pa. mrnt Of the same;
and with respect to all such duties or taxes as are
not inclu led in the annual lists rs provided tor IN
said section and all taxes and duties the collection
Of which is not otherwise provided for IN said act
IL shall be the duty Of each collector Ia person ur
by deputy TO demand payment therefor; IN the
manner provided Within ten DAYS from and after
the expiration Of the time within which such duty
or tax should have been paid; and any copy If dis
faint shah 10 leJr 1T the dwelling OF usual place Of
business Of the ow.er or ppsSessOr Of the property
distaincd: Provided, That such special demand
shall not lie necessary ia respect 20 taxes assessed by
section seventy-Seyea OF sad act.
That section tweuty-eight be, and hereby il,
amended, by striking out TIE words forfeit aud
pay the sum Of five hundred dollars" and inserting
in lieu thereof supon conviction thereof by a cOurl
Of competent jurisdiction, forfeit and pay the sum
Of five hundred dollars, or be imprisoned for a term
not exceeding two years, at the discretion Of the
court"
That section forty-three be amended by striking
out the following words; "and any person who shall
use any cask or package so marked; for the purpose
CT selling spirits Of a quality different from that so
inspected shall be subject to a like penalty for each
cask or package so used" and inserting In lieu
thereof "and any person who shall fraudulently use
any cask or package so marked for the purpose of
selling any other spirits than that so inspected,
or for selling spirits of a quality or quantity differ
ent from that so inspected shall be subject to a
like penalty, as provided for each cask or package so
used"
That section f~orty-foar be, and hereby is, amend
cd, by striking out the words "to be contiguous to
such distillery."
That section ffty-fve be, and hereby is amended
by inserting after tho words "shalI not be paid at
the time Of rendering the account Of the same as
herein required" the words cor at the time when
they shall have become payable"
That section s~ixty-fOur be, and hereby is so
amended, THAT no license shall be required Of an
attorney having taken out a license as such in
consequence Of being employed TO purchase rent,
there for others in the ordinary course of business;
in paragraph number sixteen by inserting after the
word "taVerns, the words, cor eating-hOuses !" by
adding to paragraph number twenty-eight the toll
lowing words: "Nor shall ap5thocarieS who have
taken out a license as retail dealers in liquors in
consequence Of selling alcohol and in paragraph
number twenty-nine by inserting after the word
'merchandise,' "Or who shall manufacture by hand
or machinery, for any other person, or persons,g g OILS
wares, or merchandise"
That section sixty four be, and hereby is, further
amended by adding at the end thereof, the follow
ing paragraphs:
.:Thirty- -four. Architects and civil engineers
shall pay ten dollars for each license. Every per-
soc whose business it is to plan, design, or superin-
tend the construction Of buildings, or ships, or of
roads, or bridges OF canals, or railroads, shall be re-
garded MS an architect and civil engineer under
this act: Provided, Thas this shall not include a
practical carpenter who labors on a building.
"Thirty-fve. Builders and contractors shall pay
twenty-five doIlOrs for each license. Every person
whose business it is to construct buildings, or ships
or bridges, or canals or railroads by contract, shall
be regarded rs a builder and contractors under this
this act; Provided, That no license shall be re-
quired from any person VIII Ose building contracts do
not exceed two thousand FIVE hundred dollars in
any one year.
''Thirty-six. Stations and Jacks, owners of,
shall pay ten dollars for each license. Every per-
son who keeps a male horse or a jackass for the use
OF mares, requiring or receing pay therefor, shall
be required to take outa license under this act.
which shall contain a brief description Of the ami
NAL, its age, and place er places where used or to
be used; Provided, That all accounts, notes. or de-
lnandS, for the use Of any such horse or Jack with
ont license, as aforesaid shall be inward and IF no
force in any court of law or equity.
"Thirty-siven. LOt,ery-ticket dealers shall pay
one thousand dollars for each liceuse. tv.fy pr
son. association, firm, or corporation VA ,Hai mats
sell, or offer TO sell lottery tickets pr frlo ,Oul parts
thereof, or any token, certificate, or le,ics repre-
senting or intended to represent "a lottery ti.ke o.
any fractional part thereof, or any po.Ity 90. nam
bers in any lottery, or shall mllage ANY lottery or
prepare schemes of lotteries, or sUt rIuteaa Tie
drawing of any lottery, shall be deenei a Lott cry
ticket dealer under this -
"Ihlrty-eight. lnsurdaee agents snail pay iaI
dollars for each license. Any pceslg win sla.i tet'
as agent Of any fire, marine, life mu'uul, 90 .,her
insurance comlanp, or com any, or CON fa4.oS.
shall be regarded as an insurance az II. ~ tar CuIS
act: Provided, That no license snail Dc re. ui.-d VI
any insurance agent or broker who's -. eurs a,
such agent are less than the sum Of SIX hundred
dOllrrs in any one year.
"Tbirty-nine. Butchers shall pay ten dollars for
zach license. Every person whose business it is to
sell butcher meat at retail shall be regarded as a
hatcher under this act; Provided, That no butcher
having taken oul a license, and paid ten dollars
therefor, shall be required to take ont a license as
retail dealer on account Of selling other articles as
the same store, stall, or premises; Provided further
That butchers VINO retail butchers meat exclusive
iy from a cart or wagon by themselves or agents
shall be rexuired to pay Eve dollars only for each
license, any existing law to the contrary nOtwith-
standing, and having taken out a license as a pedler
for retailing butchers mOat, as aforesaid: And pro-
vided further, That no license shall be required of q
butcher whose annual sales do not exceed one thou
sand dollars.
"Forty. Retail dealers shall pay ten dollars for
each license. Every porson whose business or &C.
cupation it is to sell or offer for sale any goods,
wares, or merchandise of foreign or domestic pro-
ductiOn, not including wines, spurious or malt Ii
qaors, but not excluding drugs, medicines, cigars,
snuff, or tobacco, and whose annual sales exceed
one thousand and not exceed twenty-five thousand
dollars, shall be regarded as a retail deaior under
TIL act.
"Forty-one. Wholesale cealers, whose annual
sales do not exceed fifty thousand dollars, shall pay
twenty-five dollars, for each license; if exceeding
fifty thousand, and not exceeding one hundred
thousand dollars, shall pay fifty dollars for each
license; exceeding one hundred thousand and not
exceeding two hundred and fifty thousand dollars,
shall pay one hundred dollars for each license; ex-
ceeding two hundred and fifty thousand dellars
shall pay two hundred dollars for each license; ex-
ceeding Eve hundred thousand and not exceeding
one million dollars and not exceeding TO million
dollars shall pay Eve hundred dollars for each Ii
ccnsc; exceeding two millions of dollars, shall pay
two HUNDRED and fifty dollars for every million of
dollars in eceess of two millions of dollars, in addi-
ton to the five hundred dollars. Every person