Smyrna times., 1863-06-04

lars, shall be regarded as retail dealer under this
act.
"Forty enc. Wholesale dealer, whose annual sales
do not exceed fifty thousand dollars, shall pay twen-
ty.five dollars for each license; if exceeding htty
thousand and not exceeding one hundred thousand
dollars, shall pay fifty dollars for each license: ex
ceedng hundred thousand and not exceeding
two hund-ed and fifty thousand dollars, shall pay
one hundred dollars for each license; exceeding two
hundred aud fifty thousand and not exceeding five
hundred thousand dollars, shall pay two hundred
dollars for each license; exceeding five hundI
thousand aad not one million dollars, shall pay .thr
hundred dollars for each license; exceeding one mil
! lion and not exceeding two millions dollars, shall
pay five hundred dollars for each license; exceeding
two millions shall pay Two hundred and fifty dollars
for every million Of dollars in excess oftw millions
sf dollars in addition TO the i've hundred dollars
Every person shall be regarded vholesals deal
under this act whose business or occupation 1t IS
to sell offer to sell any goods waIes or merchsn
dies, of foreign or domestic productiOn not lnclud
ing distilled spirits, fermented liquors or winss, but
excluding drugs, medicines, cigars snuff, tobae.
Co, whose annual sales exceed twenty five thousand
dollars; and the license required by any Wholesale
dea0r shall not be for less amount than his sales
for the previous year, unless he has made or Purpo
ses to make some change in his business That will
obviously reduce the amount of his annual sales;
nor shall any licese wholesale dealer allow any
such person to act a commercial broker 4: Prsri-
Gsd, That any license uRderstated may be again as
! scSsed
! "Fo:tv.,wo. Wholesale dealers in liquors shall
pay r e:ch lie the amount required III this act
fjr lice to wholesale dealers. EAery person 9TH
than the distllcr brewer who shall sell Offer
for sic any distilled spirits crmented liquors, and
wines OF Ill kinds in quantities of more than three
lions at titnr whose annual sales shall ex-
nred twenty five thousand dollars, shall take out
license : a wholes4ls dealer in liquors.
"Farty.th three. Retail dealers in liquors shall pay
twenty dollars for each license. Every person other
tnan distiler or brewer who shall sell offer f,r
sale any distilled spirits, fsrmented liquors. or wines
Of any description, in quantities Of three gallon or
less aud whose annual sales do not exceed twenty
fyG thousand dollars, shall be regarded retail
dealer in liquors under this law; but Cthi herein
contained shall auihorise the sale Of any spirits
liquors wines, or matt liquors {, be drank the
pr misses: Prouised, That person licensed t. keep
hoyl, inn, or tavern, shall be allowed 70 sell any
liquors to be taken off the premises and person
licensed TO keep eating house shall be allowed to
sell spir.uCus vIn0us liquors. And persons
who has taken out license to keep hotel, inn, tav.
ern, eating g-hoIse shall be required to take out
license as tobaccanist because of any tobac3O or
cigars furnished in the usual of business
keeper Of h)te in. tavern, or eating g-hous5."
That section seventy five be and hereby is amend.
ed by il scrtng after the words "PTOUided, That
white lead oxide OF zinc, and sulphate of barytcs,"
the words "and paints and painters coors;" by in
serting before the words con lard OIL" and attached
to the next preceding sentence, follows "and al
duties or taxes coal mined, and delivered BY coSl
operators at the mines contracts made prior TO
July first, eighteen hundred and sixty two, shall be
paid BY The purchaser thereof" by striking out the
following words: "on sugar, refined, whether Loaf
lump, granulated, pulyerized, two nils per pound
sugar, refined, or made from nolasses. srup oil
molasscs meladO, cOncen entrated neladO, two mills
per pound" and inserting 10 lieu 'ereOf as II
"sugar rehnrrs shall pay and onehalf o ne p:r
I thp of he nf [:
duets of their manufact0ries PrOriJed, That every
person be regarded sugar refiner under TINS act
whose business it is TO advance the quality and val
ne of sugar by melting and rccrystazaton, or by
hquorng, or o;hcI washing process or by any other
ehrric or mechanical means, or who shall adva
the quality value of molasses and concentrated
nolasses, me ado concentrated melado. By boiling
or other process" and by inserting, in lieu Of any
other dites rates Of duty, the articles herein
afcr enumerated in this section. provisions exist
ing in relation thereto, the following
nj "On marine engines. three per centun ad val
: : orem. =.
!. "On rivets, exceeding onefourth of one inch i,
;, diameter, nuts wrought, railroad chairs, bolts ant
l., horseshoes, two dollars per tun: PrOUidFd, That
where duty upon the iron from which said article
a shall have been Wade has been actually, addition
al duty only shall be paid of fifty cents per ton.
' "On rolled brass, copper, aad yellow shesthin
4 metal, in rods sheets, per centum ad vaoreH
,. of cotton fax, or hemp, part Of either, Oihe
" mateT ils three per centum ad valarem PrOUideC
e That the sewing Of sacs, ssils tents shades avn
ngs, carpets, and bags, the materials whereof belong
N I'd to the employer, shall be exempt from duty
where the 3loth nAerial from which they ar
II mlde imported has been subject to and pal
IN dsty.
:. "On tobacco, cavendish, plug, twist fns-out, an
d manufactured OF all description mot including snul
n cigars, and smoking baeco, pr, pared with all III
ID stems in made exclusively of stens) fifteen cen
l. per pound.
Df "0n smoking tobacco prepared with all the stem
G. in, and smoking tobacco made exclusively
of stems, five cents per pound. ia .
"On snuff manufactured Of tobacco, on [or] stem
" of any substitute Of tobacco ground, dry or dam
n, Of all descriptions, twenty cents per pound
Ill "On mineral or medicinal waters, or water fro
Is springs impregnatsd with minerals cent for
n bottle containing not more than one quartz whe
~ containing more than quart, two cents for
in bottle.
re "TsilOrs boot and sh enaker mlllincrs and dres
of makers, making clothing articles of dress Il
er mems women's or children's wear 10 order as
tom work, and not for sale generally. shall. to Il
ol- amount of one thousand dollars, be exempt fio
as duty, snd for " beyond the amount of OF
n Thousand dollars shall pay duty one per ceatn
ed ad valorem.
3D. "On umbrellas and parasos, made Of cotton. sill
ce or other material, three per centum ad yaorem.
ne sad-bosts, aeanbOsts (aO, ineluding the, engine
canal boats, and all other vessels or what ever crs
Cor hereafter tyl. made, or constructed two per
ito f''On ,sngar.candy and ell confectionery mu,
wholly or in part of sugar. valued at fDureen Ger
per pound or less two cents per pound; when valu
re- at exceeding fourteen esnis and aRd not exceedi
ai forty cents per pound three cents per pound VIII
the valued at exceeding forty cents per pound, w
er so'o Otherwise than BY the pound, fiVs per eenu
ely az vaiorem. = r'.sa77 81 ~ . .tl 10 ~
'all "on all gold leaf fifteen cents per paes. eentai
Sc, ing not not mote than twenty books Of twenty.
No. leaves each. 4@''.1t "+o 70 30 Z"
not 1Os castings Of iron, exceeding ten pound
re- weight for each casting. so otherwise provided
ar in This act OF in the act 10 which this uet is
her amendment. dollar and fifty cents per TOM r.
iol- oided, That tfers shall be deducted RON dut
assessed upon rsilrosdss ears sny duties which IN
for ht'c beenasssssed aud paid upon carwhseis unt
eu. the provisions Of this ',1s boz 2Iaufa smos
res. "oa e-ek aad time pisces. and 90 clock ss
ii ~ ia u =. FtL .ssn,F
= G02f 10 " .setrua