New Orleans daily crescent. [volume] ([New Orleans, La.]) 1851-1866, 1866-08-27

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by the act Of July -, 1856, which act goes into
elect, so far as special taxes provided lOF IA sad
act are concerned, on the 1T Of August 1866
Licenses are abolished, and a special tax is subst-
tuted therefor, by the provisions Of section
eighty it becomes the dutyoi assessors to rea5sesS
any person, finn or company holding lisenCc, for
any excess Of the special tax substituted therefor
over the license tax which has been paid, from the
Ist day Of August 1866, rataby, up to the l5t day
Of May 1857. Under these provisions persons
having license as Wholesale dealers in liquors,
brewers d5.iIleIs, aud proprietors Of gilt enter
prBes will be liable to reas5essnent from the list
Of August, 1866. Every wholesale dealeri liquors,
for instance, who has paid 5ut so for his license
will be Immediately liable to reassessent for the
nine months ending May /, 1861, the amount Of re-
assessment being 537 50. A special tax is to be
assessed from the same date against disders Of
burning fluid and camphene, grinders Of coffee
and spices, ard peddlers Of liquors. Peddiers
travelling by public con7eyances are cIasseu d.
peddlers Of the fourth class.
Persons whose business it is to Manufacture O.
gars, snuff or tobacco in any FORM should Dc ilh-
mediately assessed O special tax as t0Dacc0Alsts,
without reference to the amount OF tAeH products;
but where such persons now hold licenses as man
ufacturers they will not be subject to the special
tax until the expiration of their present licenses
as manufacturers, unless they are engaged at the
same time in the manufacture of other articles in
such manner as to be liable to special tax both as
manufacturers and t0baccsnsts but no special
tax Is imposed upon journeymen employed IN q
cigar mahulactoLy' Persons no" licensed as TO-
D&cGohISIs shoud pc assessed specl9i IaG as
Wholesae dealers "hen theirsaea exceed 80 ,OOO
any person VINO 10 engaged IN the manufacture OF
preparation for sale of any articles or compounds,
or VINO puts up Tor sale packages, with LIS name
or trade mark thereon, any article or compounds,
IS name uhaef the new law 10 speclaI TAX as d
manufacturer.
Producers Of ornamental and fruit trees and
charcoal, sei!ng the same at wholesale, by them
selves or authorized agents, at places otAef IMAM
the place OF production, are exempt from special
tax IA respect thereof.
All boats, barge5 and flats not used for carrying
passengers, nor propelled by steam or sails, which
are hoated or towed by tugboats or horses, and
used exclusively Tor carrying coal, oil, minerals or
agricultural products to MARKET WIN be assesslbIe
under the new law with an annual special tax IRON
and after the expiration Of the time covered by
Their present enrolment fees and tonnage duties
IN ieu OF such tees and duties. Such boats OF a
capacity exceeding twenty-five tons, ana not eX-
ceeLing one hundred tons, will be subject to a
special tax OF i've dollars, and when exceeding
one hundred t9ns toa special tax Of ten dollars, SAID
tax TO be assessed aud collected as otherspeclal
taxes provided Tor III the act The above special
tax on boats baTgeS and fats does not, however,
affect the liability Of the propretors to special tax
as express carriers or agents when dong business
as described in paragraph fifty of section seventy
nine Of the act Of June 80, 1864, as amended by
the act OF July ", 1865.
Wholesale dealers are required, as soon as the
amount of their sales within the year exceed $50,
OO0, to make monthly returns Of sales to the assist
ant assessor, and to pay the taxes on sales
monthly, as other monthly taxes are paid; and IN
| estimating the amount Of sales, any sales made
| by or through another wholesale dealer, need moi
| again be estimated and included as sold by the
party for whom THE sale was made. Wholesale
dealers now holding license based on certain
amount of sales, will be liable to make monthly
returns of sales as soon as their sales exceed the
amount named in the license; wholesale dealers il
| liquors, as soon as their sales shall reach ar
amount which is less than the basis of their license
| by the sum of $37 800.
! The bond required Of lottery dealers is further
conditioned by the new law that the dealer vii
| pay the tax imposed by law on the gross receipts
of his sales, and the managersJof any lottery
now or hereafter existing can give the bond re
| quired.
| Cattle brokers should be assessed on the excess
Of sales over $4,000 in the same manner as O
| wholesale dealers. Under the new law, every
| person other than one having paid the specia
| tax as a commercial broker, or cattle broker, O.
| wholesale dealer, or retail dealer, or peddler
| whose occupation it is to buy or sell agriculture
| or farm products, and whose annual sales do no
| exceed ten thousand dollars, is to be regarded
a produce broker.
The payment of a special tax Of a hotel keepe
| permits the person 50 keeping hotel, etc, t
| furnish the necessary food for the animals 0
travellers or sojourners, without the payment o
an additional special tax as livery stabl
keeper.
Lawyers who have paid a special tax as such
are exempted under paragraph twenty-five fro1
paying the special tax as real estate agents.
If the annual receipt of an insurance agen
shall not exceed one hundred dollars, a specia
tax Of five dollars only is imposed under the ne1
law, and the paragraph relative to insurance con
panies IS omitted. No special tax is imposed b
the new law for selling tickets or contracts Of il
surance against injuries to persons
Apothecales who have pad the special tax 9