Staunton vindicator. [volume] (Staunton, Va.) 1860-1896, 1863-07-10


paid by the owner thereof Every place Of
building where bowls are thrown or Billiards
played, and open to the public with o.
with out price, shall be regarded as bow
ling alley or Billiard room respectfully IN
der this act,
XVII Livery stable keepers shall pay
fifty dollars ANY person whose occupation
or business is 70 keep horses for hire or to
let, shall be regarded as a livery stable
keeper underthis act
I XVIII. Cattle brokers shall pay the sum
of fifty dollars, and two and half per CEN
tum on the gross amount of sales made -
4 ANY person whose business i. is to buy and
! sell and deal in cattle, horses, hogs or sheep,
shall be considered cattle broker.
| XIX Butehess-and bakers shall pay. the
sum of fifty deiaAaafs; and one per centum on
the gross amount of sales made. Any per-
son whose business it is to butcher and sell,
I or offer for sale in open market or otherwise,
/ the flesh Of cattle, hogs or sheep, shall be
! deemed butcher under this act; and any
person whose business it is to bake and sell,
or offer for sale, bread, shall be deemed a
baker under this act
Xxx Pedlers shall pay fifty dollars, and
two and half per cent on the gross sales
Any person. except persons engaged in ped
ding exclusively periodicals, books, news
papers, published in the Confederate States,
bibles, or religious tracts, who sells, or Of
fers to sell, at retail goods, wares, or other
commodities, travelling with his goods from
Ipiace to place in the street, or through diff
tereHt parts Of the country, shall be deemed
i a pedler under this act: Provided, That
any pedler who sells or offers to sell, dry
goods, foreign or domestic by one or more
orignai pieces or packages at one time, and
to the sane person or persons as aforesaid ,
shall pay one hundred dollars, and two and
q half pei. cent. Oh the gross sales; and any
person who peddles jewclry shall pay fifty
4 dollars, and two aud lsalf per centum on
the gross sales. The tax upon pcdlers shah
! be deemed tax upon the personal pFiyi
leg, TO be paid by each Individual engaged
in the business, without regara to place ut
which the same is conducted
NAI. Apothecarles shall pay fifty dol
.fs, and two AID a14lalf per ceBtun Oh the
gross amount of:salts made. Every person
who keeps ss4op o. building whore lncdi-
oincs are compounded or prepared according
70 prescriptions Of physicians, and sold, shall
be regarded rs an apothecary underthis act.
AAI- Photographers shall pay the sum
of fifty dollars, and TWO aud a half per CEN
turn on the gross amount Of sales maize -
Any person or persons who make for sale
photographs, anlbrotypcs, daguerreotypes,
or pictures on glass, metal, paper or other
material, by the action of ligll. shall be re-
/ garded a photographers under this act
&. XIII. Lawyers actually engaged III
practice shall pay fifty dollars. Every per-
son whose business it is for fee or reward,
! TO prosecute of defend causes in any court
OF record or other judicial tribunal Of the
fCoufedeIate States. or Of any State, or give
advice i'll relation to causes or matters pen.
ding therein, shall be deemed to be law
yer wlthin the meaning of this act
! XAlV. Physicians, surgeons and den
fists actually engaged in the practice shall
pay fifty dollars. Every person whose busi.
ness it IS, for fee or reward. to prescribe
remedies, or perform surgical operations for
; the cure ofany bodily disease or ailing, shall
be deemed physician, surgeon or dentist
within the meaning OF this act, as the case
may be; and the provision of paragraph
number twenty one shall not extend to ply
siciaus who keep on hand medicines solely
for the purpose OF making up their own
prescriptions for their own patients. The
tax upon lawyers. physicians, surgeons and
/. dentists shall be deemed a tax upon The per-
sonal privilege, TO be paid by each individ
y ual in the business, and without regard t.
I the place at which the same is conducted
! Iofoui1ed, That the provisions of this act
i shall not apply to physicians and surgeons
exclusively engaged in the Confederate SER
vice.
i XIV. Confectioners shall pay fifty dol
lsrs and two aud half per centum on the
gross amount of sales Every person who
}sells at retail confectionery, swectmeats.
com6ts, or other confects, in any building,
shall be regarded as a confectioner under
I this act.
1 LIST AND RETURN OF REGISTERED BUSINESS
| SEC. 6. Ana every person registered and
taxed upon the gross amount Of sales as
/ aforesaid shall be required, on the first day
Of July, eighteen hundred and sixty three,
to make 9 list or return to the assessor 81
the district ofthe gross amount of such sales
as aforesaid, to wit. From the passage OF
this act to the thirtieth day Of June, eigh-
teen hundred and sixty three, inclusive, and
at the end Of every three months, nr within
ten days thereafter, after the said first day
Of july eighteen hundred aud sixty -three,
make list or return to the assessor Of the
district, of the gross amount OF such sales
made as aforesaid, with the amount OF tax
which was accrued, or should accrue there
on, which list shall have annexed thereto q
declaration, under oath or affirmation, II
form or manner as may be prescribed boy tbs
commissioner oftaxes, that the same true
and correct, and shall at the same time a
aforesaid, pay to the collector the amount
tax thereupou as aforesaid, and n default
thereof shall pay ; penalty in double th'
amount Of the tax.
SALARIES.
f SEC. T. That upon the salaries Of all sal
red persons serving in any capacity what
ever, except upon the salaries Of persons II
the military or naval service, there shall D
), levied and collected tax OF one per centun
on the gross amount Of such salary, Wsei
!, not exceeding fifteen hundred dollars, AM