Edgefield advertiser. [volume] (Edgefield, S.C.) 1836-current, 1863-05-20

furnished travellers. 20 journers vr bvurllcrs in
Wow Of payment therefor, the income or receipts
from which amount to five hundred dollars from
that source, shall be regarded hotel, Inn or tav-
ern under this Act.
Al That every place where food or refresh
ments of any kind are provided for casual Visi-
tors md sold for consumption therein, and every
boarding house in which there shall be six boarders
or more, shall DO deemed an eating house under
this Act.
MI. Brokers shall pay two hundred dollars
AnY person whose business it is to purchase and
sell stocks, coined money. bank notes or other
securities for themselves or others. or who deals
in exchanges relating to money, shall be deemed
u broker under this Act
XIII. Commercial brokers or commission mer-
chants shall pay two hundred dollars, and TWO
and half Der centum upon oil sales made. Any
person or fir,n, except one registered rs whole.
sale dealer or banker, whose business 1t Is, rs the
agent of Others to purchase or sell goods, Or seek
orders therefor in original Ur unbroken packages,
or pruduc. consigned by others than the producers,
to manage busine.. matters for tho owners OF
vess-s OF for the shippers or consigners oi goods
or whose business it j, " purchase, rent, hire or
sell real estate or negroes, shall be deemed
commercial broker or commission merchant under
this Act.
XIV. Tohaccaniss shall pay fifty dollars, and
,wo and halt per cent. ON gross amount of sales,
Apy person whose business it is TO sell, at retail,
seyurs. snuff or tobacco in Iny form, shall he
deemed tobacconist under this Act. But regis
tered wholesale and retail dealers shall not be
taxed US tvbacconisr
XIV. Theatres shull pay five hundred dollars
and FIVE rer cent on all receipts, which lax Shall
he paid by the owner "f the building. Every
cdiice used for the purpose of dramatic represent
tatiuns, plays or performances, and not including
halls rented Or used occasionally for concerts OF
theatrical representations, shall be regarded as
theatre under this Act. Each circus shall pay
one; hundred dollars, aud TAX Of ten dollars tsr
each exhibition; which tax shall be paid by the
manager thereof. Every building, tent Ut space,
ar arm. where feats Of horsemunship "r acrobuiic
sports nre exhibited, shall be regarded US circus
und.r this Act. Jugglers and otter persons e1'
hbt:ns shows shalt pay fifty d"ilurs. Every
person who performs by slight OF baud shall be
regarded US juggier uud'r this Act: rroc'aea,
That NO regis ry made iu one State shall be held
I, uu,horiz. exhibitions iu another State; aud
but uns registry shall be required under this Act,
To authorize exhibitions in auy one State.
XVI Bowling alleys aud billiard rooms shall
my ,orty dollars for each alley billiard tublo
r.,i.t.rcd, whlch tax shall he paid by the owner
thcr..f. Every place or building where bowls
arc thrown ur billiards played. aud open to the
public. with or without price, shall be regarded as
y buwling alley OF billiard roon respectively under
this Act. c,.
Ioliars. ANY persUn whose occupation or business
- +, keen horses for hire To let, shall be
regarded Us u livery stable Keeper under this
At.
XVIII. Cattle brokers shall pay the sum Of
inv dollars aud Two und hat Der ccntum ON
,ue gross amount of sales made. Any pers n
whose business it is TO buy and sell aud deal IN
cattle, horses. hogs Sheep, shall DC considered
Il cattle broker.
NIX butchers AMI bakers shall pay the sum
If df,y dollars aud one per centum ON the gross
,ro.,nt of sales made. Any person whose business
It is to butcher and sell, or oiier for sale ~ open
market or otherwise. the flesh Of cattle, hogs or
n..n shall ie dcemcd II butcher under this act {;
md nv ucrson whose business it is To bake and
,.il. or offer for suc, bread, shall be declined
baker under this Act.
Xxx. pcilers shall pay fifty dollars, and two and
half per cent On the gross sales ANY pers N ex-
copt persons engaged in pooling perloa,
ca $, book., newspapers, published IN tue Cohied-
.ra,, States, bles, or religious trncts who Sells
ar .f.rs IA scll o. rotuil, goods, wares or other
,.onm.dities, travelling with his goods from place
m nlaco in the street, through different parts Of
tho cUInTry, ,uedl.r under this
Act: Iroridrt. That any pcdier wh" sells, or
nffars to sell. dry goods, foreign or u mcslic, by
une or more original plecos cr packages ut one
time and the same lers"n or persons aS aiore-
said, shall pay one hundred d"liars, aud tW" anu
half Ter cent ON the gross sales; aud the per-
.,n who peLle. jcwclry shall pay fifty dollars
and two uud half per centum Ola the gross sales.
The tax upon pedlers shall he deemed u tax upon
the p.rsonul privilege, 10 be paid by each inJi-
yidual engaged in the business, without regard to
place ut which tho alne il cou'iuctcd.
MI Apotheearics shall pay fifty dollars. and
two and half per centum on tho gross amount
OF sales made. Every person who keeps shop
or building where medicines arc Compounded or
prepared according to prescriptions Of physicians,
and suld. shall be regarded ms an apoihecary
under this Act.
XXI. Photographers shall pay the sum Of
ffty dollars aad Two and half per centum on
the gross amount Of the sales made. Any par
son or persnn. who makes for salo photographs,
ainbrotypcs da gucrrootypes, or pictures on gass,
metal, paper, or other material, by tho action OF
light, shall Lc regarded phot- grapher under
this Act
XXIII. L4wyers actually engaged in practice
shall pay fly dollars. Every person whose busi-
u.,, il is, for leo or reward to prosecute or do.
fend causes ia any Court of Record OF other judi
ci,l tribunal of tho Confederate States, OF Of any
State or give advice in relation to causes of mat
ter, pending therein, shall be deemed to be =
lawyer within the meaning Of this Act.
XIV. Physicians, surgeons and dontists actu-
ally engaged in practice shall pay fifty dollars.
| Every person whose business it il, for fec or
reward " prescribe remedies, or perform surgical
operations for the euro of any bodily disease or
ailipy, shall be deemed physician, surgeon OF
dentist within the meaning of this Act, as the
case NAV be; and the provisions of paragraph
number twenty-one shall not extend to physicians
who keep on hand medicines solely for the pur-
pose of making up their own prescriptions for
their OWE patients. The tax upon lawyers, ply
siciaps, surgeons and dentists shall be deemed a
tax upon tho personal privilege, to DO paid by
each individual in tho business, and without re-.
gard to the place at which the same is conducted:
Prorided, That the provisions Of this Act shall
not apply to physicians and surgeons exclusively
engaged in the Confederate service
XIV. Contectioners shall pay fifty dollars and
two and half per ccntum on tho gross amount oil
sales. Every person who sells at retail confec-
tionury, sweetmeats comdts or other confects, in
any building, shall be regarded AS confectionoI
under this Act
SEC. 6. And every person registered and taxed
upun the gross amount Of sales aforesaid, shall
b. required, on the fret day Of July, eighteen
hundred and sixty three, to make list or return
to the assessor Of the district Of the gross amount
Of such sales as aforesaid, to wit: From the pas
s,r, of this Act to the thirtieth day of june
,iShtesn hundred and si1ty-thrce, inclusive, ant
at ,hs end of every three months, or within ter
| nftrr tle said first dny OF July