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


pieces o, one time 70 the same pureha-
ser, not including wines, spirituous or malt
liquors, shall be deemed as Wholesale
dealer under this aet, but, having been reg
istercd ~ Wholesale dealer, such person
may also sell, as aforesaid, MS retailer.
VII. Pawnbrokers shall pay two hundred
dollars. Every person whose business OF
occupation IL is to take or rece We, BY way
NJ p edge favor or oxchang', any goods,
" ares or merchandise, or any kind Of par-
sonal property for the repaymenNof secu-
rity OF money len. thereon, shall be deem.
cd n pawnhroker under this act.
VIII piaiillers shall pay two hundred
dollars, and also twenty per coHtulp on the
gress amounts Of all sales made. Every
person or c0partnership who diStills or
manufactures spirituous liquocS fJr sale,
shall 10 deemed dis;illcr under this act
provided, however, that distiliers of fruit,
Tor ninety days or less, shall pay sixty dol
lars, and also fifty cents gallon on the
frs, ten gallons, and two dol.ars per gallon
on MI spirits distilled beyond that quantity
TX. Brewers slall pay one hundred dol
lars, and two and half per centum on the
grois amounts Of sales made. Every rerson
who manufactures fermented liquors Of any
name or description for sale from malt
wholly or in part, shall be deemed Il brew
under this act.
X. Hotels Inns, Tayerns, and eating
houses shall be classified and rated accord
ing to the yearly rental, or if not rented,
according TO the estimated value of the
yearly rental, Of the house or property oc-
cupied or intended to be occupied as a Ho-
tel, Inn, Tavern or eating house, rs follows,
to wit: In cases where the actual or esti-
mated rent shall amount to $4,000, or
more, they constitute the first class and pay
IN annual sum of five hundred dollars; in
cases where sNid rent shall be five thousand
dollars and less than $4,000, they shall
constitute a second class and pay On Gnnu-
al sum Of three hundred dollars: in cases
where the said rem. shall be 81 900, and
less than $500, they shall constitute the
fourth class, and pay an annual sum OF
one hundred dollars; and in cases where
said rent shall lie lcss than one thousand
dollars, they shall constitute the fifth class,
and pay IN annual sum of fifty dollars. Ev.
cry place where food and lodgings only are
provided for and furnished travellers, So
journers, or boarders in view Of payment
therefor, the income or receipts from which
amount to five hundred dollars from that
source, shall be regarded Hotel, Inn or
Tavern under this act.
XII. That every place where food or re-
freshments of any kind are provided for
casual visitors, are sold for consumption
therein, and every boarding house in which
there shall he six boarders or more shall be
deemed an eating house under this act.
hol tyrn hi, nd "A al
lars. Any person whose business it is to
purchase and sell stocks, coined money,
bank notes, and other securities, for them
selves or others, Or who deals in exchanges
relating to money, shall be deemed broker
under this act.
XIII. Commercial brokers or commission
merchants shall pay two hundred dollars,
and two and n half per centum on all sales
made. Any person or firm, except one
.registred as o wholesale dealer or broker,
whose business it is, as agent of other, to
purchase or sell goods or seek orders there
for in original or unbrokcn packages, or
produce consigned by others than the pro-
ducers to manage aa@.ss:iiess matters for the
owners of vessels, or for the shippers or
consigncrs of goods, or whose business'it Is
to purchase rent hire or sell real estate or
negroes, shall be deemed commercial
broker or commission merchant under this
act
SEC. II. Tobacconists shall pay fifty
dollars, and two and o half per cent, on
tho gross amount of sales. ANY person
whose business ii is to sell at retail, cigars,
snuff or tobacco, in any form, shall be
deemed tobaceonist under this act. But
registered wholesale and retail dealers,
shall not be taxed as tobacconists.
SEC. Is. Theatres shall pay five hundred
dollars, and five per cent, on all receipt,
which tax shall be paid by the onwer of
the building. Every ediiice- used for the
purpose Of dramatic representations, plays
or performances and not including halls
rented or used occasionally for concerts or
heatricGl representations, shall be regard
ed rs theatre under this act. Zach cir
Gus shall pay one hundred dollars, and p
tax of ten dollars for each exhibition which
tax shall be paid by the manager thereof.
Every building, tent or space, or area,
where feats of horsemanship or acrobatic
sports are exhibited, shall be regarded as
a circus, under this act.--Jugglers and
other persons exhibiting shows, shall pay
fifty dollars. Every person who performs
uy bilRHt OF ndnO snnll De rcRHrueu as
jnggler, under this act; Provided, that no
registry made in one State shall be held to
authorize exhib itions in another State;
and-but one registry shall be required un-
der this act, to authorize exhibitions in
any one State.
SEC. 16 Bowling alleys and billiard
rooms shall pay forty dollars for each al
ley or billiard table registered, which tax
shall be paid by the owner thereof. Every
place or building where bowls are thrown
or billiards played, and open to the public,
with or wothout price, shall DO regarded
as bowling alley or billiard room respect
lively, under this act.
sEc. IL. Livery stable keepers shall pay
fifty dollar. Any person whose occupa-
tion or business is to keep horses for hire
or let, shall be regarded as livery stable
keeper, under this act.
SEc. l8. Cattle brokers shall pay the
sum Of fifty dollars, and two and half
per cent, on the gross amount of sales
person whose business it ia to
buy, sell and deal in cattle, horses, hogs
or sheep, shall be considered cattle brok-
er.
SEC. 19. Butchers and bakers shall nav
the sum Of fiftv dollars and one ner cenf