Dallas herald. [volume] (Dallas, Tex.) 1849-1873, 1863-06-03
The cossSSSds Law.

O. !
..,lsG'ed upon Tho value all naval stores,
Nlae' I'D spiritvj liquors, tobacco
|hufctured ~ unn.nfacnred, cotton,
bol, acar, sugar. Aas,es, syrup, rice,
d other asriealill products held or
ned on the ARA July next, and not
Sessary Tor fsiy transcription for the
pired poriioR the yoar 1868, and OF
9sow's oroduotion OF any year pc
ding The Y 1883. tax Of 3 per cent;
WI All moDs, bank notes, or other cur
on 81, or on deposit On the lstd day
oiNft9y, and on tho yGlue Of all cred~'
us oa ~ tho interts. has not been paid,
he orkned BY any forsop, eopartn"r'
sh w oslorporation on the frat day Of July
neI I'D not employed in n business, the
,no kass derived from which is taxed un-
der) ~ provisions OF this act, there shall
hsleyiea and collected tax Of one per
4 b.; Provided, that all moneys, ovnnd,
III or deposited beyond the limits Of the
nIederaio States shall be valued ~ the
rrent rate o. exchange in Confederate
Feasury notes, and the said tax shall be
sossed on tho FIRST day Of July next, or
soon thereafter 90 may he practicable,
ad collected on the first day of October
ext, or as coon thereafter as may be
'acticable.
SEC. .. BYsry person engaged or Intend
liz 10 engage in any business named in
10 9Th Section, of ,lis act SHALL within
KY days after the passage of this act, or
the time of beginning business, and on
be FIRST day OF January in each year here
hter, register with the District Collector,
such form as the comm ssioner Of taxes
all prescribe, = true account Of the name
ID residence Of each person, firm or cor.
ration engaged or intrustcd in the bust
as, with n stat ment ofthe time for which,
md the place and manner, in which the
same is to be conducted, and of all other
facts going TO ascertain tho amount of tax
upon such business for the past or the
future, according 20 the provisions of this
act. At The time of this registry, there
shall be paid to the Collector the specific
tax for the year ending on the next 3lst of
December, and such other tax as may be
due upon sales or receipts in such busi-
ness, Mt the time Of such registry, as here
in provided; and the collector shall give to
the person making such registry copy
thereof with receipt for the amount of
the tax then paid.
SEC. 3. Any person failing to mako such
registry and pay the tax required by the
preceding Section shall in addition to all
other taxes upon his business imposed by
the act, pay double the amount of the speci-
ia tax on such business and alike sum for
every thirty days ofsuch failure.
SEC. 4. Except where herein otherwise
provided, there shall be separate registry
and tax for each business mentioned in the
ifth Section of this act, and for each place
Of conducting the same, but no tax shall
be required for the mere storage of goods
ut q place other than til, registry place of
business. Upon every change in the place
of conducting registry business, there
shall be new registry, but no additional
tax shall be required ed--before the death of
any person conducting q business regis
tered ami taxed rs herein required or up
on the transfer of the business to another
the business shall not be subjected to an
additional tax, but there shall be n new
registry in the name of the person authoriz.
ed by law to continue tle business
SIC. S. That upon each trade, business
or occupation hereinafter named the fol-
owing taxes shall be levied and paid for
the year ending on the 3lst day of Decem-
bcr 1868, and for each and every year
thereafter viz:
!. Bankers shall pay $500,-evcry per-
son shall be deemed banker within the
meaning Of this act who keeps o place of
business where credits are opened in favor
ofnny person, firm or corporation, by the
deposite or collection ofmoney or currency,
and by whom the same or any part thereof
shall be paid out or remitted upon the
draft, check or order Of such creditors; but
not to include any bank legally authorized
TO issue notes Gs circulation, nor agents .
tor the sale of mcr handEe for account Of
producers or manufacturers.
MI. Auctioners shall pny $50, and % per
&c tum on the gross amounts Of sales made
provided, however, that on all sales ut Auc-
tion of stock or securities for money the
Tax shall be one-fourth of one per cent
i'm on the gross amounts Of sales. Ey-
cry person shall be deemed an Auction
eor in .he meaning of this act, whose occu-
patton it is to offer property for sale to the
highest or best bidder at public outcry.
The tax upon Auctioneers shall be deemed
IL tax upon the personal privilege, to be
paid by each individual engaged in the bu-
siness, and without regard to the place at
which the same is conducted. No tax shall
lie required upon Auction sales made for
dealers in d business registered and taxed,
and at their place of business or upon Of
ficiAi sales at Auction, made by Judicial or
Executive officers, or by personal represen-
guardians or committees.
III. Wholesale dealers in liquors Of any
and every description, including distilled
spirits, fermented liquors, and wines of all
kinds shall pay two hundred dollars, and
five pereentum on the gross amount of sales
made. Every person other than the dis
tiller or brewer, who shall sell or offer for
sale any such liquors or wines, in quanti-
ties of more than three gallons at one time
to the same purchaser, shall be regarded as
a Wholesale dealer in liquors within the
Of this act. All persons who shall
sell or offer for sale, any such liquors or
wines, N quantities of less than three gal
Ions at one time to the same person, shall
be regarded as q retail dealer in liquors.
~. Retail dealers in liquors, including
distilled spirits, fermented liquors and
vincs, Of every description, shall pay one
hundred dollars and ten per centum on the
gross amount of all sales made.
v. Retail dealers shall pay fifty dollars
snd two snd haifper ceutum on the gross
amount ctSsies made Every peraou whose |