Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1863-04-24
FRIl}AY MORNING, APRIL "a, 1863

ThHt ds.ilcra Of f.n:,, for ninety days rr loss,
shall pay sixty dollars, sni also ll;y cents
per gallon On tie :Ht ten gallons, snd two
dollars per gallon on sl aEnrlts distilled be-
yond ti'at qs.nti;y.
1N. Brewers shall rny oae hnndfcd dollars,
and two and u ha!G per ccn'um rn tho gross
ninnnn. Of sa!rs made Evs:y rei sen, who
manufacturer f-rncned liquors OF any nams
or description for snln froin uial,, wholly or IN
part, shall 10 deemed brewer und,S this
act.
Y "IIatos, inne, tavarna ard osting housee,
shall be classified ana retod according to the
yearly rent-l, o. il not rented, according to
ihH estimated value ni tho yearly rental
al tho koure o: i'capn:ty occupisd or in
tbniGd u ha GcGiiitd nj a ho,l, i'm,
tsy"ri or eating h9us,, - follow? to wit
in rAsns whore :ha ac;u,l or estimated
rrrt ahall amount 20 100000 moro. they
Rhyll conali;u:a he first c.a74. and pay an
nnnu,l um Of t.a hundred d0iars;, in cssas
| where u,i | reuL hha b., five tiouualil dollars
rnd lcsR than len thous,DG collars. lhey shall
constitute tho se:nnI class, ard pay an annual
SUM rf three hundred iolsrp; nnd ia cnsea
W whsre Sad rent shall he Luo thousand va
hunl:e ed dolIass, aud lss1 :haa ifa thousaaSa.
dollars, they aba constitute tho third class,
and pay All annual sum of two hundred dol
lars; in cases Wlsfa asid ient shall ba one
Thousand dolla,S and isss tnsu Ls-o thousand
fivn huni: ed dollars, thay shsli constitute the
| fourth class, ani psy an annual Rum of ons
hundred dollars; and in cases pnern said
rent shsH Eo ltss than one thousand dollars,
they shall constitute the ilfti, class, and p.y en-
annual anul Of Thirty dollars. Evcry place
where food and lodgings, or lodgings ouly,
nre provided f5s and furnished travel
!ers, sni9urna:s or boardc1s, III view
Of payment therefor, tho income or re-
ceip.a from which amount to five hun-
dred d9llirs from thst source, shall be re-
gaidcd as hGtpl, inn or tavern nnler this
act
XE. Thnt overy pleco where food or re-
| freshmonts Of any kind are provided for ca
susl visitors and sold C,r consumption there
ir, and every boarding house in which thore
shall be Xix noardars or more, shall be deemed
All eating house undsr this sc.''
XII. Brokers' shall pay two hundred dol
lars. Any porson whose business it is to
purchass and sell stocks, coined money, bank
notes, or other aecuAtise, for themselves or
others, or who deals in exchanges relating 10
nonoy, shall be deemed q broker under this
act.
N11I. CoIrmrrEisl hr9'.cra or Commission
uar chanis Ehaii psy taTG huhdral dollars. and
two and half f1- cn.t':m upon all sales
msde. Any paraon or i'm, cxcrp! enc rr-
gistertd az !. whn'c;alo d.nirr or banker
| whose husin, rs l.. -, AZ the :i.-ns nf others,
to purchase sell goods, or seek orders
therefor in original or unSroken packages, nr
produce consigned by others than the pro-
ducers, to H.sasge business msttcra for the
ownnrs ,f Vessels, or for the shippers or con-
signD's Of goods, or whose buslncss ii ID 20
purchase, rent, hire or sell real estate or mo-
grocs, shsli bo deemed commercial broker
or commission me.c chant uader this scs
XIV. Tobacconists sh,ll pay fifty doll,rs,
and twp ard half per CEN! on gross amount
Of sales. Any person. whose business it is 10
sell, at retail, cigars, suuIl, or tobacGe in any
forlD, shall be deemed trbacconst under
this .cr. But registered wholesale and retail
dealers shall I,ot DO taxed az tobacacn'sts.
XV. 1heatre. shsll pay five hundred dol
lars and i've psr cent on all receipts, which
tax shall bn paid by the owner of the build
ing. Every edifcs used for tho purpose OF
dramatic approximations, plays or perform
sncos, and not including halls rentod or used
occasionally for concerts or theatrical ropre-
sentations, shall he regarded 80 theatre un-
der this act. Each fircus sh,il pay one hum
dred dollnrs and 4 lax Of !on dollars for each
exhibition. which tax shall he paid by tho
manager thereof Every building, tent or
space, or area, where fea!s If horsemsnship
or Ac.ol,aii: sports arn exhibited shall! be re-
gar ded rs u circus under ,t!,iI act. Juggle,s
a.
fifty dollars. Every persrn whp pei firms
by slight o, hand sh.l! he rcgar'l,d ~ jns
glsr under this act: Provided That 70 rrgia-
try madn in ono ate shall hc hold TO author
izs exhibitions IN anothnr State; and but ono
registry shall be tcqni,cd undur this act to
authorize exhibitions IN any one Stale.
XVI. Bowling alGYs AMI billiard rooms
shall pay foity dollars for each alay or bill
lisrd table registered, which tax shall be psid
by The osner thoreof Esory place or build
irg where bowls are thrown or billiards
played, and oi.on to the public, With or with
out price. shall BE- resar cd SIS 2. bow!iog AL
| ley or billiard room respectively under this
| act.
XVII. Livery stshla keepers shal! pay 6fty
doiarf. Any person whose occupation or
business is to keep horses fpt hire or to let
shall be regarded as a livery stable keeper
under this act.
XVIII Cattle brokers shslI pay the sum
| Of fifty dollars, and two and & half psr CEN
tum on the gross amount Of caloa made. Any
person whose business it s TO huy and soil
and doal ia cattle, horses hogs CT sheep, shall
be considered a cattle broker
XIN. r rtchers and Bakers shall pny tho
sum of fifty dollars, ard ono por cenluu on
tho gross amount Of sa,es made. Any per-
son whDso busincsa il is to butcher and soil,
or Offer for sao in npca msrket or otberW isc,
the flesh Of ca!tc, hoga, or sheep, shsil be
deemed butcher uad"r this. act; ard any
| person whose business it p IL bake and sell,
| or clfer for BALE bred BhaIl be deemed ia
aor under This art
XX. Pcdlers nhall psy fifty dolla~a, .nnd
two INA = hn;f per cent. on t"e gross s.los
Any person, except persons engaged in pod
ding exclusively periodicals, books, newspa.
| per published in the Confederate Stetea, Bi-
blss, or religious trsCts who aella, or offer to
sell st retail, ,goods s,wsrn3,or other commodities,
trsv, ling with h,s goods from place to place
in the street, or through different parts Of the
country, shall be deemed pedler under this
act: Procidtd, That any pedlnr who se!ls, or
| cfIers to Fcll, dry gooha. foreign or domestic,
| by one or mora original pI'c"5 or packages
a. ono ine, and to tho same person or rer-
sons az aforesaid, shall pay one hund:ci dol
daes and two ard = i'a,f per cent on the
gross sales: and my person who pedd!es
jewelry shall pay fhy dbl .rs, and t~n and a
hsf per centnm on 'hc gross sales. The tax
upon peddlers shall bo deemed tax upon
the personal privilege, to &c pal by each in
dividn,'. engsg",l in tbo business, without
regard 10 place a. which the same ii con-
Quoted.
XXI. Apothccariss shall "ay Gfy dollars
and two and h.if p"r cert't;n On tho gross
amount OF sales made Every person who
keeps shop or building where medicines arc
compounded or prepared according to pre-
.criptions of physicians, and sold, Sh'll 90
regarded .s an npnhscarY under this act.