Delaware State journal and statesman., 1864-10-04
0fieial.
LAWS OF THE UNITED STATES.
Passed at The First Session Of The Thirty Eiylta
Congress.
Omcial.

Passed at The First Session Of The Thirty Eighth
Congress.
fPuBLlo-No. las
An to provide internal revenue to support the Coy
ernment,to pay interest on the public debt, and fi
other purposes.
Continued.
Fourteen Commercial brokers shall pay twenty dollars
for esOh license. Amy firm whose business
H. as broker to negotiate sales purchases cf goods
for 10 this act seek orders therefor in original or nm
broken packages to negotiate eghts and other bust
signors eonsgnoes OF freight carried by vessels shall
b. regarded commercial brokers under this act.
Fifteen customhouss brokers shall ten dollars for
each cens8 Every whose occupation 1t s HI tile
agent OF Others to arrange entries and other custonhouso
papers or transact business at port Of entry Relating
to the importation expectation Of goeds wares or NOR
this act
sixteen Distilers shall pay y dollars for each license.
bVery person, firm, or corporation who dsils Or manu-
actures spirits for sale sh all be deemed dsteF under
dsng or manufacturing less than thres hundred bar
res shall pay wentyhve dollars for license
And provided further, That no license shall be required
for any STILL stills, or other apparatus used by druggists
and chemists for the recovery of alcohol for parmaceu
cal and chemical scientific purposes which has been
used In those processes And provided, faff That dls
lers Of apples grapes, aud peHches dlstlng manu
featuring less than one hundred and fifty barrels per year
from the Eame shall pay twelve and onehh dollars for
a license for that purpose.
Seventeen. Brewers shall pay hfyGoars for each IL
esnse Every person. firm, or corporations who manulac-
tuces srnenled liquors Of any description, for
sale, from malt, wholly or in part, from any suuhstt-
tute therefor shall be deemei be7ver under this act
ProUded, That any person, hrm corporation who
ufactures less than ve hundred barrels per year shall
pay the sum Of twenty five dollars Tor lcenss;
Eighteen. Reeferj shall pay twenty-five dollars for
each license to rectity any quantity Of pruOns liquors.
not excssdng i've hundred barre packages or casks,
containing not more than forty gallons to each barrel
PACKAGE cask Of liquor so rerted aud twenty-five del
lars additional for eaeh additional five hundred such bar
rels packages cask. any fractional part thereof
Every person, rm, or corporation who reces puri1s
or renes spitunua liquors or wines by any process or
mikes Distilled spirits, whskey, btSnjy, gin, vino, with
any materials for sale under the nanie OF whekay rum,
brandy gin, Wine or any other name shall be regAred AS
q rectlher under this act.
Nineteen. Coalo dlslers shall pay for each licenss
the Of y dollars ANY htm or corporation,
who ahAll refine produce dsi crude or refined petro
lum rock oil crude coal OIL crude or ened oil
made Of SFphaltnm shale peat other btuminons sub.
stances, shallmanuiaetuIs coal Illuminating oil shall
| be- regarded a coRlOil distilier under this act
Twenty. Hotels, nns and tsvefns shall be classified
aud rated according to the yearly rental II not rented
according to he estimated yearly rental of the house and
property intended be be occupied Tor said purpesa
follows to wit ALI where the rent valuation OF
the yearly rental Of said house and property shall be two
hundred dollars less, shall pay ten dOllAs. And II
exceeding two hundred dOllas for any additional one
hundred dollars or part heieorn excess Of two
lodging are provided for and furnished 10 travellers aud
loourners in view of payment Therefor shall be regarded
hotel, inn tavern under this act Pr0pdet, That
nothing herein contained shall be construed TO oxsnpt
keepers Of hotels, taVeras, and eating houses In which
liquors sold by RETAIL to be draa upon tbs PROMISES
from taking out license for such sale for which license
they shall pay a tax OF twenty-five dollars The yearly
rental shall be fixed and essblshed by the assessor Of
the proper district at Its proper value but " rented At
less than the actual ont lagreed by the PARTIES
All steamers and vessels upon waters othe United states
board Of which passengers or travellers are provided
with food lodgings shall be subject to and required to
pay twenty fva doa.s TOR each lcense Provided That
there be any fraud couson in the return OF actual
rent to the Assessor there shall be Fenay equal to
double the amount Of licenses required by this seeoni 70
be collected as other penalties under this set collected
| Twenty.one Eating houses shall pay tan dollars for
each license livery where food or Refreshments OF
kind, not ineludns spirits wl1os ale beer or other
I tfron
consumption theren shall be regarded as an
under this act But the keeper q an having
taken license therefor sha not be required TO take
out license coneconer any thing IN TINS act 10 Tue
/ contrA[ry notwithstanding.
twenty-five conectOners shall pay ton dollars for each
license Every person who sells at retail coneetonery,
sWeeeatB, cOmnts, other conects In any building,
sha he regarded as coneetioner under this act. But
wholesale and retail dealers. having taken out license
therefor shall be required 10 take out license as con
fsclioer any thing in this act to tho contrary notwh
twenty-five Claim agents and agents procuring
patents shall pay ten dollars for each cen Every PER
son whose buness Ia to prosecute claims In any Of tue
Executive Departments OF the Federal GVernment, or
procure pAeuts shall be deemed claim Or patent agent
| as the oese may be, under this act.
Twentyonr Patent right deaers shall pay ten dollars
for each license Rvary person whose business is to sell
or offer for sale patent rights shall DO regarded patent
right dealer under this act. .
Twenty-Five RealestatO agents shall pay ion dollars
hr ZACH license Every person whose business 1t Is 10
sell or offer for estate for Others to sn houses
aores or other buildings real esta or to collect rent
others shall be regarded aaa real estate agent under
Twentysx Conyeyaneers shall pay ten dollars for each
license. Every person, other than one holding eehe
as lawyer claim agent whose business II to draw
deeds bonds mortgages wills wits or eher Legal papers
or to titles 10 real estate shall be regarded con
veyaucsr under this act.
TTentyseyen Intel gence ofcs keepers shall pay ten
dollars for each license Eyery person VIII SO business
Il is TO ud or furnish places OF employment to others OF
TO find furnish servants upon application IN Wsns O'
otherwise receiving compensation therefor shall DO re-
eared as an intelligence office keeper und this act
Twsntyeight. Insurance agents shall pay ten dollar
for zach license Any person who shall act as agent
any fire. marine, life mutual, or other insurance company
ar conpanes shall be regarded an in urance agtn
under this act Propided That license shall be re-
qured any insurance agent broker whose receipts q
sueh agent are less than tie sum oil three hunareu ~"
~,-sntynins Foreign insurance agents shall pay nt!
dii"rs S,r each license Every person who shall act ~
t ~ sry foreign nre InArne life, mutual. or other n
snranee coinpsuy companies shall bo regarded ~
foreign insurance agent uAder tnis het L., ,o, ,.s,
| Thirty AurtiOnsess whose annual blts 40 nor esupe'
| tan thoufsnd dollars shall pay ton dollars hr eael
license; Auetonters whose annual sA,h eNessu svh u
sand dollars shall pay twenty dolAtH tor eAuh license :
Evsrv narson shall be deemed al auclOneer Within TN
mesng Of this act whose business Is Z" Vuer properly
for sale to the highest oIbast bidder
Thirty-one Manufacturers shall psy ten dollars ior eae
losnse ANY person. arm, or eoFporAon WIN shhll hls.
uaetgre by hand or maehqS,y hay nm gU" S @ II assn
dollars shall be REGARDED manuAelu'ef phue ns ~ w
ThirywO. pellers shall be CLASSIFIED nn 'aea as y
mules the nrltclAss, and shall pay hfly dollars iu eae
o. nse when travelling with tive horses or mules me :,
eond trayeng with one horse, or mule the third cas'
Nhsh III pay hfsen dollars tir each lleense when rs
sna sn foot the fourth class and shall pay ten daai
elhng o. Moenss Any person, except persons peddln
lo 49, papers, Bibles, religious tracts "no heis
only nsNA n at retail goods Of Other eSmnodle
oilers 70 om place ia place. in the street, Or thfoug
Of the country, shall be regarded Pe1i'
1asr III &C t. Provided That any P.ass ThT M sens an
Oft ,.naI n ekages or pieces AZ one ime 70 t9 gu
more nersou shall py my dolAfs Ior eaeh lssSs az
And an pssnsvh eense Fovided jtD4Ier That man.
dollars for nroSuesrs OF agricultural tools aud inp
mens garde ID pOwier delivering and selling At Whoi
wooden ware sIclas by themselves or their authoriz
sale any Of said olhor than tho place ci mihuhetu,
SCENTS at places ed for aug sg ,ess @9dS sbs " NS T.
shall not be reOuh hsrsior FIor4a, lainsI lrI, :,
any 1Sdiiiona liss ths HATassapn small "n'n0'''
sale spirits Or ~easH p'y eS S S''at or Uiid
Thirtyisrss Apothse DO keeps 'h"P q ssseId SS,
where medisisos arc cOmpt Sssra w m or Rrspa' 'avt
TO prescriptions Of pytie. ;hsary nUa"r thi. m
Bat wholesale and retail dealers l,o have taken out
censs therefor, shall not be requ N nhs out ileen
WithStspdinS nor s,aiI apctheesrl Ss have taken
license a. such be required to take as fes
dealers in liquor In consequence Of tsi usis AAehoi
Thrty-four. PhotogrAp piers lhall y W itn dollars 70
each license when the receipts do not eNe 9sa e hunue
dollsfs when over ave huudtsd dollars and under on
thousand dollars hftsen dollars; when oyron 1ousan'
dollars, twenty i've dollars Any person M persehs el
make for sAe PhotOgrAPhs AmerotSp9s
or pictures, by the action Of light, SHAH be Fs@totu
| photographer under this act.
ThlTythve TobAcconsts shall pay ten dofOs for eaet
lFehhns any pefrnh5 "
* Is ael retail cigars snu tobacco IN any pfhl
shall bs regarded Obneconist under tins act 'utWbo
sale retail Dealers and Keepers hotels inns iaVern
and eating houses, having taken out license usrsi9r
shall not be required take out esnse as tubcao 7nls
Anything In this act to the contrary Notwithstanding.
Thirty SIX Butchers shall pay teu dollars for each IT,
eenss Every person whose business to sell butchers
meat Al retail shall be regarded butcher under this
/ act; Pyovidd, That no butcher having taken out q
license paid ten dollars therefor shall he required to
take out license as retail dealer acrOuut ot selling
other articles the store stall premises iouded
further That butchers whose annual sales do NOT exceed
meat exclusively by themsel,es or agents. and persons
who sell she'll other fish, both travelling rom place