Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1863-03-17

AN ACT to amend an act entitled An act to
proyide internal revenue to support the gov
eminent and pay interest on the public debt"
approved July first, eighteen hundred and six
ty-two, and for other purposes.
Be it enacted by the senate and house of rep
resentatives Of the United States of America IN
congress assembled, that "an act TO provide in
ternal revenue TO support the government and
pay interest on the public debt" approved July
first, eighteen hundred and sixty-two, be and
the same is hereby amended as hereinafter set
forth, namely:
That whenever any written notice, or other in
strument i'll writing, is required, the same shall
be lawful if written or parny written and print
ed.
That section eleven be and hereby is amended
so as 10 authorize assistant assessors to perform
any duties therein imposed upon assessors.
That section nineteen be SO amended that the
deputy collector as well as the collector may
perform AL the duties required of the said colec-
tor ia the said section; and any notice required
by said section to persons who neglect to pay
their taxes may be sent by mail or left at the
dwellings or usual places Of business of such
persons, if any they have, written printed,
and said notice shall state the amount of duty Or
tax for which such persons are liable including
the ten per centum additional, as provided for in
said section, demanding payment of the same;
and with respect TO all such luties or taxes as
not included in the annual lists as provided
for in said section, and all taxes and duties the
collection Of which is not otherwise provided
for III said act, it shall be the duty of each col
lector in person Or by deputy TO demand pay
meut 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 of diStraint shall be
left at the dwelling or usual place of business of
the owner or possessor of the property Il strancl:
Provided, that such special demand shall not be
necessary in respect to taxes assessed by section
SeVenty-Seven Of said act.
That section twenty-eight be and hereby is
amended by striking out the words forfeit and
pay the sum OF five hundred dollars" and in
serting in lieu thereof upon conviction thereof
by Il court of competent jurisdiction, forfeit and
pay the sum OF five hundred dollars, or be i'm
priSOned for a term not exceeding two years, at
the discretion OF the court.
That section lorty-three be amended by Strik-
ing out the following words: land any person
vino shall use any cask or package SO marked
for the purpose of selling spirits of quality diff
ferent from that so inspected, shall be subject to
like penalty for each cask or package so used"
and inserting in lieu thereof land any person
who shall trauduently use any cask or package
SO marked, for the purpose of selling any other
spirits than that so inspected, or for selling spir-
lis of quality or quantity different from that so
inspected, shall be subject to like penalty, as
provided, for each cask or package so used
That section forty-four be and hereby is amen
ded, ny striking out the words Ito be contiguous
to such dStillery."
That section tifty-five be and hereby is amen
ded, by inserting after the words ''shall not he
same as herein required" the words cor at the
time when they shall have become payable"
That section SXtY-tour be and hereby IS SO
amended, chat no license shall be required of
an attorney having taken out a license such in
conseq uence OF being employed TO purchase, rent
sell real estate, or to collect rent thereon for
Others in the ordinary course of business" in
paragraph number sixteen by inserting after the
word ''tayerns," the words "or eating houses"
by adding to paragraph number twenty-elght
fJ,a f,li, hail
who have taken out license as such be required
to take out license as retail dealers in liquors
in consequence of selling alcohol" and i'll par
agraph number twenty-ninc by Inserting after
the word merchandise, "Or who shall manu-
facture by hand or machinery for any other per-
son Or persons, goods, wares, or merchandise"
That section SXty-tour be and tereby is fur
tacr amended by adding, at the end thereof, the
following paragraphs
Thlrty-four. Architects and civil engineers
shall pay ten dollars for each license. Every
person whose business it is to plan, design, or
superntend the construction of buildings, or
ship, Or OF roads, or bridges or canals, or rail
roads, SHALL BIZ regarded an architect and civil
engineer under this act: Provided, that this shall
not include practical carpenter who labors on
building.
ThirGy-tiye. Builders and contractors shall pay
twenty-five dollars for each license. Every per
son whose business it is to construct buildings,
or ships, or bridges, canals, or railroads, by
contract, shall be regarded builder aud con-
tractor uuder this act: Provided, that no Ii
cense shall be required from any person whose
building contracts do not exceed two thousand
five hundred dollars 10 any one year.
Thirty-SiX Stations and jacks, owners of,
shall pay ten dollars for each license. Every per-
son who Keeps male horse or jackass for the
use of Mares requiring or receiving pay therefor,
shall be required TO take out license under this
act which shall contain brief description of the
animal, its age, and place or places where used
or to be used: Provided, that all accounts, notes,
or demands fer the use of any such horse or jack
without Il license, as aforesaid, shall be Invalid
and of no force in any court of law or equity.
Thirty seven. Lottery ticket dealers shall pay
one thousand dollars for each license. Every
person, association, firm, or corporation who
shall make sell, or offer to sell lottery tickets or
fractional parts thereof, any token, certificate,
or device representing or intending to represent
a lottery ticket or any fractional part thereof,
any policy of numbers in any lottery, or shall
manage any lottery prepare schemes of lotte-
ries, or superintend the drawing of any lottery,
shall be deemed lottery ticket dealer under this
act.
Thirty-eight. Insurance agents shall pay ten
dollars Tor tch license. Any person who shall
act as agent of any fire, marine, life, mutual, or
other Insurance company, or companies, shall be
regarded as all insurance agent under this act:
Provided, that no license shall be required of
any insurance agent or broker whose receipts, as
such agent, are less than the sum of six hundred
dollars IN any one year.
Thlrty-nine Butchers shalt pay ten dollars
for each license. Every person whose business
II Is TO sell butchers meat at retail shall he re-
garded as butcher under this act: Provided
that no butcher having taken out a license and
paid ten dollars therefor, shall be required TO take
out license as retail dealer on account of soll;ng
other articles at the same store, stall or premises
Provided further, that butchers who retail butcb
ers' meat exclusively from a cart or wagon. Inv
themselves agents, shall be required to nav va
dollars only for each license any existing law tn
the contrary nOtwithstan ling, and having taken
ont license therefor shall not be REQUIRED to
take out license as pedler for retailing BUTCH
ers' meat as aforesaid Provided further, that
no license shall be required of butcher whose
annual sales do not exceed one thousand dollars
Forty. Retail dealers shall pay ten dollars for
each license. Every person whose business OR
occupation it is to sell or offer for sale any dry
goods wares, or merchandise of foreign or do
nestle production, not including wines, spirit
nous or malt liquors, but not excluding drugs,
medicines, cigars, snuff, or tobacco, and whose
annual sales exceed one thousand, and do noteX-
coed twenty-five thousand dollars, shall be re-
garded as retail dealer under this act.
Forty-one. Wholesale dealers, whose annual
sales do not exceed fifty thousand dollars shall
pay twenty-five dollars for each license; if ex-
ceeding fifty thousand and not exceeding one
hundred thousand dollars, shall pay fifty dollars
for each license; exceeding one hundred thou
sand and not exceeding two hundred and fifty
thousand dollars, shall pay oae hundred dollars
for each license; exceeding two hundred and fifty
thousand and not exceeding five hundred thou
sand dollars, shall pay two hundred dollars for