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


three hundred dollars for each license; exceed
ing one million and not exceeding two million
dollars, shall pay five hundred dollars for each
license exceeding two millions of dollars shall
pay two hundred and fifty dollars for every mill
lion of dollars i'll excess of Two millions of dol
lars, in addition to the five hundred dollars.
Every person shall be regarded as wholesale
dealer under this act whose business oCcupa-
ton it is to sell or offer to sell any 70 no wares,
or merchandise of foreign or domestic produc-
ton, not including distilledl spirits, fermented
liquors or wines, but not excluding drugs, medi-
clnes, cigars, snuff, or tobacco, whose annual
sales exceed twenty-five thousand dollars and
the lceuse required by any wholesale dealer shall
not Dc tor less amount than his sales for the
previous year, unless he has made proposes to
make some change in his business that will OBJ
viouny reduce the amount of his annual sales;
nor shall any llcenee as wholesale dealer allow
any such person to act as commercial broker:
Provided, that any license understated may be
aga II assessed.
Forty-two Wholesale dealers in liquors shall
pay for each license the amount required in this
ACT for license to wholesale dealers. Every per-
son other than the dister or brewer who shall
sell or offer for sale any distilled spirits, termen
ted liquors, AID wines of all kinds, in quantities
OF more than three gallons at one time, or whose
annual sales shall exceed twenty-five thousand
dollts shall take out a license as d wholesale
dealer i'll liquors.
ForIy-three. r tail dealers in liquors shall pay
twenty dollars for each license. Every person
other than diser Or brewer who shall sell or
offer for sae any distilled spirits, fermeuted lq
uorS, or wine of any description, in quantities Of
three gallons or less, and whose annual sales do
not exceed twenty-five thousand dollars, shall be
regarded as a retail dealer in liquors under this
law; but nothing herein contained shall author
iZe the sale of any spirits liquors, wines, or malt
liquors to be drank the premises: Provided,
that no person licensed to keep a hotel nu, or
tavern shall be allowed to sell any liquors TO be
taken off the premises, and no person licensed to
keep clearinghouse shall be allowed 10 sci
spIritu0us yinous liquors. And no person who
has taken out license to keep hoIel, inn, tav-
ern or eating house shall be required to take out
license as tobacconst because of any tobacco
or cigars furn iShed in the usual course of bust
ness as keeper of hotel, inn, tavern, or eating
house
That section seventy-five be and hereby is amen
ded, by inserting after the words provided, that
white lead, oxide of zinc, and sulphate Of barry
ties, the words "and paints and painters col
ors;" by inserting before the words "On lard oil,
all attached to the next preceding sentence, as
follows: and all duties or taxes coal mined,
and delivered by coal operators at the mines on
contracts made prior to July first, eighteen hun
dfed and slNtytwo, Shall be paid by the purchaser
thereof, by striking out the following words;
ION sugar refined, whether loaf, lump, granula-
ted, or pulverized, two mills per pound: On SUI
gar, refined, or made from molasses, sirup of
molasses melado, or concentrated melado two
mills per pound" and inserting In lieu thereof
as follows: sugar retiners shall pay one and one
halt of one per cent. on the gross amount of the
sales of all the products of their manufactures:
Provided, that every person shall be regarded as
sugar retner under this act whose business it is
TO advance the quality and value of sugar by
melting and recrystalization, or by liquoring,
claying, Or Other washing process, or by any
other chemical or mechanical MEANS who
shall advance the quality or value of molasses
and concentrated moldsses, melado or concen-
trated meludo, by boxing or other process" and
by inserting, IN lieu OF any other tiles, or rates
of duty, on the articles hereinafter enumerated
in this section, or provisions existing in relation
thereto, the following:
On marine engines, three per centum ad valo-
rem.
Ga rvets, exceeding one-fourth of one inch in
diameter nuts, wrought, railroad chairs, bolts,
and horseshoes, two dollars per ton: Provided,
that where a duty upon the iron from which said
articles shall have been made has been actually
paid, an additional duty only shall be paid Of
fifty cents per ton.
On rolled brass, copper, and yellow sheathing
metal, i'll rods or sheets, one per centum ad valu-
rem.
Ga sails, tents, shades, awnings, and bags,
made of cotton, flax, Or hemp, or part of either,
or other materials, three per centum al vaoren:
Provided, that the sewing OF SacilS, (sails) ents,
shales, awnings, carpets, and bags, the materials
whereof belonged to the employer, Shall be eX-
enpt from duty, where the cloth Or material
from which they are made was imported, or h a
been subject to and paid duty.
GA TOBACCO, cavendish, plug, twist, tinecut,
and manufactured of all descriptions, (not i'll
cl .liing snuff cigars, and smoking tobacco, pre-
pared with all the stems Ill made exclusively
of stemS,) fifteen cents per pound.
On smoking tobacco prepared with all the
stems in, and on smoking tobacco made eXclu-
sively OF stems, five cents per pound.
On snuff manufactured OF tobacco on (or)
Steuis, or of any substitute of tobacco, ground,
dry, or damp, of all descriptions, twenty cents
per pound.
On mineral or medicinal waters, or waters
from springs lmpregnated with minerals, one cent
for each bottle containing not more than one
quart: when containing more than one quart,
TWO cents for each bottle.
'TaorS, boot and shoemakers, milliners, and
dress-makers, making clothing or articles of dress
for mems womens chidrens wear, to order as
custom work, and not for sale generally, shall,
to the amount of one thousand dollars, be exempt
from duy, and for any excess beyond the am
cunt of one Thousand dollars shall pay duty of
cent. ad vaOrem
"On umbrellas and parasols, made of cotton,
SILK, or other material, three per centum ad valo-
rem.
"On all ships, barques, briggs, schooners, sloops
sail-boatS, steamboats,, (not including the en-
gine,) canal boats, and other vessels or water
craft hereafter built, made, or constru tied, TWO
per cent
"On sugar-candy and all confectionery made
wholly i'll part of sugar, valued at fourteen
cents per pound less, two cents per pound;
when valued at exceeding fourteen cents and not
exceeding forty cents per pound, three cents per
pound; when valued at exceeding forty cents
per pound, or when sold otherwise than by the
pound five per centum ad valorem.
"On all gold leaf fifteen cents per pack, con-
tanning not more than twenty books of twenty
five leaves each.
son castings of iron, exceeding ten pounds
in weight tor each casting, not otherwise pro-
vided for in this act, in the act to which
this act is amendment, one dollar and fifty
cents per ton: Provided, that there shall be de-
Quoted from duties assessed upon railroad
any duties which may have been assessed and
paid upon car.wheels under the provisions of
this act
"On clock and time pieces, and on clock move
ments when sold without being cased, three per
centum ad valorem."
That section seventy-sevcn be and hereby is
amended, by requiring the taxes provided for
in that section TO be levied, collected and paid
annually, by any person or persons owning,
possessing, or keeping any carriage, yacht, plate
or billiard table; by inserting in the first para
graph of schedule A., after the words "kept for
use" the words "for hire or for passengers" and
by exempting from duty plate belonging to re-
ligious societies.
That section seventy-eight be and hereby is
amended by reducing the duty so that on horned
cattle slaughtered the duty shall be twenty cents
per head, on sheep and lambs slaughtered the
duty shall be three cents per head, and on hogs
slaughtered, exceeding one hundred pounds in
weight, without regard to age, six cents each,
and no duty shall be charged on hogs slaugh-
tered of less weight; and the cattle, hogs and