Evansville daily journal. (Evansville, Ind.) 1863-1866, 1864-09-01

pries shall be regarded as bswl ug alley or bill
ia. i room. respectively, under rhis act
+ ritz Ne Proprietors sf gffs enterprises shall
pay nffy dollars for each license Every person,
ARM or oOrporati0n who shall sell or offer for cal.
any articles sf m-FehzndiEs Of ang description
whatsoever, with promise, expressed Or inf lied,
81 public the promise Of gin be-t0x2i OF any
ar icie or thing for and ! confederation Of the
purchase By any psrs0n # any other afticis ~
thing, shall be regarded propEis Of a gift
tsfpriss under this set: Pr0ridSd, That such
proprietor, In eonssquenes r. barg thss licsHssd.
shall be eTsmpt from paying sny other ficshse CT
tax qGired 10 Law. ami tbs liceuss berlin REG aiT
I'd shall be 10 addition thsrsto-
F0rty-two. Owners Of stations and jacks shaI
pay ten dollars fer each license. Every psrsen
who k-sps male hoFss-ss-a-g@ck for TIE U.s. o.
mares, requiring Or rsosislng par thsreter, shall
which shall costsIB brief Do eriptlon Of the au-
insl, ls age, and place or places where used Or 70
Be used Prorided, That al aseouots notes, or
demands, for The nss Of any such horse or jack
without Hesnss, as Aforesaid shall b taEalid
All u no force 10 say court Of IaH equity
Forty -thrss. Lawyers shall pay ten dollars Tor
each license. Every psTssn who for Zee or reward
shall pr, sscute or defend causes In any court Of
rees ri or ether Judicial ttiDaDsl Of he JRtfed
States or Of any Of the ttstss give legal Adsice
70 regard TO any cause matter whatever, shall
~ de. med 20 bs lawyer within tbs msaning q
this act.
Forty-fssr Physicians, surgeons, and dentists
shall pay ten dollars tor each licsnse Every per-
soa f~respt apothsc4resJ whose basiness II Is. fr
fes aud reward, 20 prsserb nsdi~s Or perform
surg cal upsrat oas iJr he cure o. any bodily dis
Ease Or aillng. shall b deemed physician, snr-
gson or dentist. a. the case may be- within the
meaning Of this act.
Forty.avs Architects and civil engineers shall
ply ten dolIas for zach license. Every person
whose busiBs IL 10 - plan, d sligo or superintend
The roasiruction o. buildings Or ships, or Of rDads
or bldg g. or canals srFsliroas. shall Be reEare
a. an sIehifsef and civil szginser upfer This aet
Had hat L. sHa AL A
carpenter who iabofs q bulldog
FORTY six. Builders and contractors shall pay
fwsntyhv I've dsilaEs for each llc.nss and II bis "a d
contracts In any oBs year sEcssd IN amount iWs
ty-hVs thOgssad dollars, be shall pa ons dollar
On every additional THOUSAND dollars IN excess
thersof Every Ysrson whoss uusinsts i = % con
straet buildings ships bridges. or canals, or
railroads. BY contract, shall b regarded as build
n aud contractor under this Eet; Prsrlded. That
lfesass Fhall be required from any psrson who
building contracts DO not e1es~d two Thousand
q e hnndrsd dollars In any onsyear.
FortY-seven. Plumbers and zas-hftsFs shall pay
ten dollars for each license Every person, nrna
or eorporstoa whose business II Is 70 1T, furnish
or sell plumbing materials. gas pipes, gas banners
or ether gas fixtures. shall bs regarded piu uDeT
aud gas inter Within the meaning q this act.
Forty eight. Assaysrs, asssytng gold ana silver
or either, Of value not exceeding 10 one year tS2
hundred and my thousand dollars, shall pay one
hundred dollars for each license and two hundred
dailars when the value exceeds Two hundr and
hny thousand dsiiars aud does not excel I've
hundred thousand dollars, and I'VE hundred dot
lars whsn The vAius sxessia i've hundred thousand
dollars. Any person or psrSsHs. or corporation
whose business or eupatlsn II Is 70 separate gold
and silver from other ais or mineral substances
With which such gold orssiFeror both ara Aiio1 %,
| oomblgsd OF united. or 70 ascertain or determine
ths quantity Of gold silver Ia any alley com
/ blnation With other metals, shall be desmsd an
| assaysF fer tbs parposs Of this act.
Fsrfy-nius. losase fee Of ten dollars shall Be
required Of every person, 0rta corporation en-
E@gad In any business, trade or profession shat
s0ever for which ne ether esDss IL hsrsin reqair.
ed Whose gross annual esipts th.rsisuEa exeessl
/ the sun Of one thsusskd dollars per anaHln.
| See. 50 Had Ls u further enacted. That where ths
annual gross recsip's Or sales Of snJ Aposheesrss
eoofectlOnars. sa.ing houses. tobs cconfsts, or
| tail dealers. except retail sisFs In s4ritaous
/ malt lIqaors. shall not exceed The sum Of Gus
thousand dolsrs, sue ap0theesTiess cor fsetiob@fs
eating hous iobaeeonists, and retail dealers ss
n Be required 10 tax out OF pay for license, an
! Thing 10 this act 70 the contrary uotNithst@ud
iug; the amount or estimzied amount Of such an
ansi s,is- 10 he asosrtslRsd OF s.timstsd 20 suei
manner as the C0mmssioner of lutsrnAi hsTenui
shall prescribe. and 80 u all other annual sales o.
receipts wbsrs the rate u the license Is graduates
by tie amount o. Gales Or receipts aud Nhere ~
| amount the iesnsa the rate has be~u iaereas
81, or {. liable TO be inoFesaea. BY Law above III
| amou & Of aHV ssisttng lice - 60 any perssu
! ffm. or company, " hes hssn undsrsiatsd or IN
d rsstiinatsd, aaeh psrssa, nra er eoapAuJ shAl
b. again Assessed and paw tbs amonat Of such Ia
crease which shzii be iudorsed On the or ginal II
esase, which shall thereafter BE- held good aud az
heient.
sec And BE- u farther enacted. That aothi
contained In the preceding ssetions OF this sst re
qplriug licenses, shall be CONSTRUED 90 require A.
additional tis1 ~ dsalsr FOR thu sale Of goods
wsres. and merchandise made Or prodacsa ans
sold By the manu- ctarur OF producer AZ The nan
ufact0ry OF paes whsre the sane Is made OF pro
diced, or Al the principal ofacs OF place Of bnsi
ness, "a provided ssetloH sspentH.sArss Essssnty
fourI Of this act; fnorl 70 riatsrs ts,ntnsr-l sb
sell. at the place where the same u made, vine Q
their own growth nor 10 spsshecais les, ss 70 vi ne
o. splrituous Liquors which they sx elusi,sly Il
the pref ArAtinn or making up Of medisipsss no
shall any provision be eansgrusd 20 prohibit ply
= slams from Keeping on hand medicines solely T.
the purpose Of making up their owa prsseripii .
for their o~a patients.
Manu- features, articles, and Products
srEeuIe AND A5 yAL0RuN.
SEQ. 81 And b "a hsrfhsr enacted, That ever
| individual, parfRershtp, irw, association, OF cor
porAtiou, (snd aBy wsrd words in this act in
aicatlEg OF referring to person psFsons shall &
taken and mean to iBslude partnerships, Arms as
soc Atfoas, OF corporations, ~heh not etheFS y
designated or maniisstly Incompatible with th
/ intent thereof,l shall comply with ths following
| requirements, that is TO say
First Before commencing or II already con
| mauccd. before continuing, any manufacture La
BILE to be assessed, under the provisions Of thl
act, aud which shall net be dihcrsatly provide
for elsewhere, every person shall tuFnish. withou
previous demand therefor, TO abe assistant asses
sor statement, subscribed and sworn 10, or Al
Armed, setting forth the place where the manu-
! faeturs IL 80 be carried on, aud the priBc pa
place Of business for sales, the name OF the man
ufActursd Arti L., the proposed aarkst for IA
sana. whether foteiga OF domestic, and general
she kind aud quality manufactured 81 proposed &
} be manufactured.
second. He shall within ten days after the frs
day OF sach aud every meath, or On or before
day prescribed by the Commissioner of InterHa
Revenue, make return usdsr oath afirmatio
OF the products and sales delivery Of such man
nfsctuFe IA form and detail az may be required
: from time 10 tins, b the Commissioasr sfIateT
u Thirs. All such ss.arns, ,,.,sueat.. d-scrip
| tiona memorands, oAths, sihrmstlonR, shall be Ii
form scope, and detail be prescribed, frou
ii~s 70 time. By the Oommiasisner Of fsisFns
Revenue. .rse~
amounts, quantit - and values Of produce goods
| wares merchandise md articles pFo4ueed 81 mi q
ufAciured and cold or delivered hsrainaissr enuni
Grated. the manufactures OF ptoaaesF thereof
/ whsther manufactured Or produ ed for himself o
for others, shall pay to che collector Of fnterna
i reysnue within hrs district. nunthiy, 81 on or BE-
fore day 10 b prescribed By the Commissions
| of IptsrnAi Rsvenue. the duties such product
or manufactures Aua for neglect Go pay surh du
ties within ten days after dsmani, In writing dc
| livered 70 him Ia psrssu, or let At his seuse Q
place Of business, eF mannfae'ory, or sat D
tons hersinbefors prescribed, NAV be Levied upoi
the real aud personal pr psrty Of any such produ
or or manufacture. nd such duties and Additi
and whatever shall be the expresses Of levy. shal
bs a lien from the dAy prescribed BY the Commls
si0ner for their payment AZORES I'D Ia favor Of III
| United States, upon the said real or persona
property Of such producer or manufacturer; an
such lien may be enforced by aistrAint, a. provid
81 ia this act. Aud in all cases Of goods manu-
factnred or produced, IN whole or IN part, upo
commission. where the material i furnish ed b.
one rsrty and man Pictured ~ auosh her, II th
manufacturer shall be required to pay under thi
act the tax hereby impos d. such perssn or person
- paving the same shall be estsied 70 collect III
/ amount thereofef the wnsr or owners, and shall
| have Ten for the amount thus pa upon tn
/ produced or msnutactnrd goods.
sec 81. Asd bsn fsTthsr saaessd, That Tor neg
leet or.rsfuszl TO pay the duties pros hled by lay
on manufactured articles, or articles produced a
aforesaid, be good. wares, and msrehandis
rnannf4cf ured ot or auced and unsold by or no
passed ont Of the possession - such manufacture
or podueer shall be f5rfs tied to the Unitsa states
and NAV re sold or disposed Of for the bsuent &
the same in manner as shall Be prescribed By IA
/ Commissioner Vt Internal Revenue. under tie al
rerfion sfthe Secretary Of the Treasury. In sue
the collector deputy eellecior may tax
possession of said articles. and may nlatstn sac
pUss sSien in the premises and buildings whsr
they may havs been manufactured, or deposited
or may be. BE shall summon. giving notice c
not less than two nor NOR than ten days the par