The daily clarion. [volume] (Meridian, Miss.) 1863-1866, 1865-11-21

special tax of two dollars per bale be.
and the same is hereby levied upon each
and every bale of otton taken or sent &C
market; which said tax may be paid In
the county where the cotton was grown
or produced, but If not so paid, The sale
tax of two dollars per bale shall be col
lected at any point of shipment on the
Mississippi, or any other river or naviga
BILE water course, which shall be taken.
and deemed as tn. market place; or a.
any point or place where cotton IS placed
on any railroad car, wagon, or other con
veyance, 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 wa,
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
a 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
and 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 a tax on
the same has been paid under the order
and proclamation aforesaid.
SEC 2, Be il further enacted, That
special tax of fifty dollars be, and the
same is hereby levied upon each and
every ry-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 barroom, drinking sa-
Icon, or other place where spurious
or vinous liquors, or malt or brewed
liquors, are retailed 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
special tax of one hundred dollars be-
and thesame is hereby levied on every
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
special tax of one hundred dollars be,
and the same is hereby levied upon each
and every bank or banking establishments
insurance. company, or agency of an in
surance 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
ship, have a 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
special tax of twenty five dollars be, and
the same is hereby levied upon each and
every circus or menagery, for each and
every twenty four hours-w hich they may
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. !. Be it further enacted, That for
any other exhibition or amusement. |
when moIey or compen a'ion is required, |
a special tax Of five dollars for each ex. |
be and the same is hereby !
levied, Provided, That any exhibition, |
circus, theatrical company, on any other |
which devotes the proceeds |
10 any benevolent or charitable object.
shall be exempt from tax on such ex-
1ibition, during the time only when the
are devoted to such benevolent
,r charitable object
SEC. 8. Be it further enacted, That a
peclal tax of thirty dollars be, and the
anne is hereby levied upon each and
very saw mill propelled by steam, or
water, power, where lumber is sawed
or sale.
SEC 9. Be it further enacted. That q
pecial tax of one hundred dollars be. and
he same is hereby levied upon each and
very distillery where grain or fruits are
distilled, or may have been distilled
Turing the present year, into spurious
liquors for sale
SEC. 10. Be it further enacted. That q
pecial tax of five dollars be. and the
anne is hereby levied upon each officer or
gency OF each and every express com
any; and that 1t may be understood
hat is intended by each officer or
gency, it is hereby declared that any
oint or place where express matter is
ent or received, is declared to be an
flee or agency.
SEC. IL. Be it further enacted, That a
,ecial tax of twenty five dollars be, and .
he same is hereby levied upon each and n
very barber shop in this State
SEC. II. Be it further enacted, That
/ Confederate disabled soldiers, or
ind persons, who were so disabled In
le late war, and who are carving on N
~ of the kinds of business specially
xed by this act, shall be, and they are =
ereby exempted from said tax, Provid 4
!, That they file with the sheriff an atii
wit setting forth tie facts, lst. that
ey are disabled soldiers and 2d. that =
ey are the sole and exclusive owners of y
g establishment or concern sought to
taxed. e
SEC. 10. Be it further enacted, That {,
e provisions of this act shall not apply
attach to any person or cotton upon
lich tax has been paid to the late -.
DIVISIONAL Government, under the Proc
nation of His Excellency, w. L.
arkey, dated July Il, 1865. n,
SEC. ii. Be it further enacted. That
y no W. AZ. Y11a !