The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1866-08-28

ana Iof DINER purposes" approved June
81, ioo4' ann acts amendatory thereof
tcoNrNUED.
CARRIAGES, WATCHES, PIANOS, BILLIARD
TABLES, ETC.
That section one hundred he amended bv
striking out all after the enaetinsr clause in
Guiding schedule A, and Inserting in lien
thereof the following: That there shall he
levied, annually, on every carriage, gold
watch, ana billiard table, and on all gold or
silver plate, the tax or SUMS of money set
down IN hgures against the same. respective
~, or otherwise specified and set forth in
schedule A, hereto annexed. to he Maid bv
the person OF persons owning, possessing, or
keeping the same on the first day in Nav. in
each year, and the same shall be and remain
a lien thereon until raid
SCHEDULE A
Carriage. ph1ton, carryall rockaway or
other Ike carriage, and any coach, hack
ney coach, omnibus OF four-wheeled car
riage, and amy coach, hackney coach, om-
nibus, or toui-wheeled carriage, the body
OF which rests upon springs of any descrip-
ton, which Iaay be kept for use for hire
or for pas sengers, and which shall not be
used exclusively in husbandry or for the
transportation of merchandise, valued at
exceeding three hundred dollars and not
above hive hundred dollars each, including
harness used Herewith, six dollars Sc 90
Carriages of like description, valued
above five hundred dollars, each,
ten dollars. 10 90
On gold watches, composed wholly or
in part of gold or gilt, kept for use,
valued at one hundred dollars or
less, each one dollar, I 90
On gold watches, composed wholly or
III part of gold or gilt, kept for use,
valued at above one hundred dollars,
each, two dollars. 90
Billiard tables, kept for use, each ten
dollars, 10 10
Prorided, That billiard tables kept for hire,
and upon which u special tax has been i'm
posed shall not be required to pay the tax ON
billiard tables kept for USE as aforesaid, any
thing herein contained 90 the contrary not
withstanding.
On plate, of gold, kept for use, per
ounce troy, fifty cents 30
On plate, of silver, kept for use, per
ounce troy, five CENTS %
PrOrided, That silver spoons or plate :
silver used by one family to an amount not
exceeding forty ounces troy belonging to any
one person, plate belonging to religious so
cieties, and souvenirs and keepsakes actually
given and received as such and not kept for
use; also, all premiums awarded as a token
of merit by any agricultural society, cOrpo-
ration, or association of persons, for any
purpose whatever, shall be exempt from
tax.
That sections one hundred and one and
one hundred and two be, and the same are
hereby repealed.
RAILROADS, STEAMBOATS,, FERRIES AND
BRIDGES.
That section one hundred and three be
amended by striking out all after the enact
ing clause and inserting in lieu thereof the
following: That every person, firm, company
or corporation owning or possessing or hay
ing the care or management of any railroad
canal, steamboat, ship, barge, canal boat, oI
other vessel, or any stage coach or other We
hicle, except hacks or carriages not running
on continuous routes, engaged OF employed
in the business of transporting passengers
for hire, or in transporting the mails OF the
United States upon contracts made prior tC
August first, eighteen hundred and siXty-3iX
shall be subject to and pay a tax of two and
one-half per cent. of the gross receipts from
passengers and mails of sueh railroad, canal
steamboat, ship, barge, canal-boat, or Other
vessel, or such stage coach or other vehicle
PrOrided, That the tax hereby imposed shall
not be assessed upon receipts for the trans
pOrtation of persons OF mails between the
United States and any foreign port; but sucl
tax shall be assessed upon the transportation
of persons from a port within the United
within the United states, and shall be as
sessed upon and collected from persons firms
companies, or corporations within the United
| States, receiving hire or pay for such trans
portatlon of persons or mails; and so mucl
! OF section an" hundred and niue as require:
returns to be made of receipts hereby ex
empted from tax when derived from trans
porting property for hire is hereby repealed
| PrOrided also, That any person or persons
| firms, companies or corporations owning
possessing, or having the care OF manage
| ment of any tol1-road, ferry, or bridge, au
thoriZed by law to receive toll for the transit
of passengers, beasts. carriages, teams, and
freight of any description, over such toll
road, ferry, or bridge shall be subject to and
pay tax of three per cent. of the gross
amount of all their receipts of every descrip
ton; but when the gross receipts of any
such bridge or toll-road, for and during any
term of twelve consecutive calendar months
shall not exceed the amount necessarily eX.
pended during said term to keep such
bridge or road in repair, no tax shall be as
sessed upon such receipts during the month
next following any such term: ProCided
further, That all such persons, companies
and corporations shall, until the thirtieth
day of April, eighteen hundred and sixty
seven, have the right to add the tax imposed
hereby to their rates of fare whenever their
liability thereto may commence, any limta-
lions which may exist by law or by agree
ment with any person or company which
may have paid or be liable to pay such fare
to the contrary Notwithstanding And when
ever the addition to any fare shall amount
only to the fraction of one cent, any person,
or company, liable to the tax of two and a
half per centum may add To such fare one
cent in lieu of such fraction, and such per-
son or company shall keep for sale, at conve-
nient points, tickets in packages of twenty
and multiples OF twenty, to the price of
which only an amount equal to the revenue
tax shall be added: 4Hd prOrided further,
That no tax under the foregoing provisions
of this section shall be assessed upon any
person, firm. company, or corporation, whose
gross receipts do not exceed one thousand
dollars per annum: Ahd prOrided further,
That all boats barges, and flats not used for
carrying passengers, nor propelled by steam
or sails, which are flOated or tOwed by tug
boats or horses, and used exclusively for car
rying coal, oil, minerals, or agricultural pro-
ducts to market shall be required hereafter,
in lisu of enrolment fees or tonnage tax, to
pay an annual special tax, for each and
every such boat of a capacity exceeding
twenty-five tons, and not exceeding one
hundred tons, five dollars; and when exceed
ing one hundred tons, as aforesaid shall be
required to pay ten dollars, and said tax
shall be assessed and collected as other
opttihA tiACo IiONitlCu IOl III bnlS dtCl
TELEGRAPH COMPANIES.
That section one hundred and seven be
amended by striking ont all after the enact
ing clause, and inserting in lien thereof the
following: That any person, firm, company,
or corporation owning or possessing or hav-
ing the care or management of any tele-
graphic line by which telegraphic dispatches
or messages are received or transmitted
shall be subject to and pay tax of three
per centum on the gross amount of all re-
celpts of such person, firm, company, or cor
poratiOn.
BANKS AND BANKING.
That section one hundred and ten, be
amended by striking out all after the enact
ing clause, and inserting in lieu thereof the
That there shall be levied, col
lected, and paid tax of one twenty-fourth
of one per centum each month upon the
average amount of the deposits of money,
subject to payment by check OF draft or rep
resented by certificates of deposit or other
wise whether payable on demand or at some
future day, with any person, bank, associa-
ton, company, OF corporation engaged in the
business of banking; and a tax of one
twenty of one per centum each month,
au N f.orocoi1 r.nou fba 4ar,ifal If ouv IauI-