The daily clarion. [volume] (Meridian, Miss.) 1863-1866, 1865-11-22
AN ACT

named:
SEcrIoN |. Be it enacted by the Legs
latUre of the State of Mississippi, hat
special tax of two dollars per bale be,
and the same is hereby levied upon each
and every bale of cot ton taken or sent "a
mark which said tax may be paid In
the county where the cotton was grown
or produced, but, If not so paid, the said
tex of two dollars per bale shall be col
lected at any point Of shipment on the
Migsissippi or any other river or naviga
BILE water course, which shall be taken
and deemed as th1 market place or al
any point or place where cotton Is placed
on any railroad car, wagon, or other con
yeyance, where cotton is being removed
out of the State, or beyond the line OF
the State; and if said tax has been paid
in the county where said cotton was
grown or produced, the receipt of the
Sheriff OF said county, or his lawful
deputy, shall entitle said cotton to be
sent out Of the State without further tax:
and if any captain or other person hav-
ing charge of any steamboat, or any
other water craft or any railroad agent
or conductor, or any other person having
charge OF any railroad car, wagon, or
any other conveyance, shall transport or
offer to transport, or permit the same to
to be done, if in his power to prevent,
any cotton upon which the tax has not
been paid, such person shall be liable to
fine of five dollars for each and every
bale, recoverable before the Mayor of
any city or town, or before any justice of
the peace of the State. The tax on
cotton provided for in this section shall
apply to all cotton in this State on the
1st day of October last, on which a tax
has not been paid, under the order
aud proclamation of the Provisional
Governor; and all persons who have sent
cotton out of this State since the said
first of October, shall pay the tax per
bale herein provided for, unless tax on
the same has been paid under the order
and proclamation aforesaid.
Sec. g. Be it further enacted, That a
special tax of fifty dollars be, and the
same is hereby levied upon each and
every dry-goods, grocery, drug or pro-
vision store, and on every commission or
auction house, or other house where any
goods, wares or merchandise, are sold;
and upon all livery stables where horses
or mules are kept for hire and upon
each and every bar-room, drinking sa-
Icon, or other place where spurious
or vinous liquors, or malt or brewed
liquors, are retaied by permission of law
also npon each public inn, tavern, eating
house or restaurant, exclusive of the tax
upon the bar.room.
SEC 3. Be it further enacted, That a
special tax of one hundred dollars be.
and thesame is hereby levied on eyery
transient Traveller, or dealer in goods.
wares or merchandise, or produce, who is
not permanently located in this State.
or who, being 50 located, has no regular
house or fixed place of business.
SEC. 4. Be it further enacted, That a
special tax OF one hundred dollars be.
and the same is hereby evied upon each
and every bank or banking establishment.
INSURANCE company, or agency of an in
surauce company, broker or dealer in
money, exchange, bonds or notes; and
any person or partnership who shall buy
and sell money, exchange, bonds or
notes, whether said person or partner
chip, have house established for the
business, or do the business in the streets
or highways, shall be considered as
brokers, and liable to the tax provided
for IN this section.
SEC. 5. Be 1t further enacted, That a
sps clal tax of twenty five dollars be. and
the same is hereby levied upon each and
every circus or menagery, Tor each and
every twenty four hours which they NAV
exhibit or offer to exhibit, or be prepared
to exhibit.
SEC 6. Be it further enacted, That
special tax of ten dollars be, and the |
same Is hereby levied upon each and |
every theatrical company, for each and |
every twenty four hours which they NAV |
play, or offer to play.
SEC. I. Be 1t further enacted, That for
any other exhibition or amusement,
when moaey or compen alton is required,
a special tax OF five dollars for each ex.
be aud the same is hereby
levied, Provided, That any exhibition
circus, theatrical company, on anv other
amusement which devotes the proceeds
TO any benevolent or charitable object
shall be exempt from tax on such ex
hlbiuon, during the time only when the
proceeds are devoted to such benevolent
Or charitable object.
SEC. 8. BE 1t further enacted, That
special tax of thirty dollars be, and the
same Is hereby levied upon each and
every saw mill propelled by steam. or
Eater, power, where lumber is sawed
for sale.
Sec g. Be it further enacted, That
special tax of one hundred dollars be and
he same is hereby levied upon each and
Every dlSullery where grain or fruits are
ilstliIed, or may have been distilled
iurlng the present year, into spurious
liquors for SALE
SEC. 10. Be 1t further enacted, That a
peclal tax OF hive dollars be, and the
aule Is hereoy levied upon each officer or [
'gency OF each and every express com.
'any; and that it may be understood
'hat Is intended by each officer mr.
gency, it is hereby declared that anv
olnt or place where express matter Is
ent or received, is declared to he on
ttice or agency.
SEC Ii. Be it furher enacted, That a
peclal tax of twenty five dollars be. and
ne same IS hereby levied upon each and e
very barber shop in this State.
SEc II. BE 1t further enacted. That
!! confederate disabled soldiers. or
INA persons, who were so disabled in "
le late war, and who are carrying on M
ny OF the kinds of business speciallv -
xed by this act, shall be, and thew are
ereby exempted from said tax. Provid r
I, That they file with the sheriff an aft
'Vlt setting forth the facts. Ist that
icy are disabled soldiers and ID that
icy are the sole and exclusive owners ~ Oh
taxed. W ~
SEC. IL. Be it further enacted That -
9 provisions of this act shall not annlv "
attach TO any person or cotton unon
llch tax has been paid to the late
DIVISIONAL Government. under thu proo WI
nation Of HI, ~