The Kenosha telegraph. [volume] (Kenosha, Wis.) 1860-1888, 1866-08-30
OFFICIAL.
LAWS OF THE UNITED STATES.
Passed at the FIRST Session Of The Thirty aaAth
Congress.
-PUBLIC--No. I'LL
CONTINUED

striking out all after the enacting clause and
inserting in lieu thereof the following Ihat
! the receipt for the payment of any special tax
shall contain and set forth the purpose, trade
business, or profession for which such tax is
paid and the name and place of abode OF the
person CT persons paying the same; If by rec
tifer the quantity of spirits intended to be
rectified; if by peddler, whether for travelling
on foot or with one, or two, or more horses or
mules, the time for which payment Is made,
the date or time of payment, and Except IN
case of auctioneers, produce brokers, CONNER
cinl brokers, patent-right dealers, photograph
ers, builders, insurance agents, insurance bro
J kers and peddlers) the place at which the trade
| business, or profession for which the tax is
paid shall be carried on: Pro0ided That the
payment of the special tax herein imposed
shall not exempt from an additional special
tax the person or persons, Except lawyers,
! physicians, surgeons, dentists, cattle brokers,
! horse dealers, peddlers, produce brokers, COM
mereial brokers, patent-right dealers, photo
| graphers, builders, insurance agents. insurance
| brokers' and auctioneers,) or firm, company or
corporation doing business in any other place
| than that stated but nothing herein contained
| shall require a special tax for the storage of
goods, wares, or merchandise in other places
of business nor for the sale by manufacturers
! or producers of their own goods, wares, and
merchandise, at the place of production or
manufacture, and at their principal Office or
| place of business, provided no goods, wares, or
merchandise shall be kept except as samples
| at said office or place of business. And every
person exercising or carrying on any trade,
business, or profession, or doing any act for
| which a special tax is imposed, shall, on de-
mand of any officer ofinternal revenue, pro-
duce and exhibit the receipt for payment of
the tax, and unless he shall do so may be ia
ken and deemed not to have paid such tax.
And in case any peddler shall refuse to exhibit
his or her receipt, as aforesaid, when demand
ed by any officer of internal revenue, said Off
Ger may seize the horse or mule, wagon, and
contents or pack, bundle, or basket of any per-
| son so refusing, and the assessor of the district
| in which the seizure has occurred may, on ten
| days notice, published i'll any newspaper in
! abe district, or served personally on the ped
der, or at his dwelling-hOuse, require such
| peddler to show cause, if any he has, why the
horses, or mules, wagon, and contents, pack,
bundle, or basket so seized shall not be forfeit
ed and in case no sufficient cause is shown the
| assessor may direct forfeiture and issue an
! order to the collector or any deputy collector
| of the district for the sale Of the property so
| forfeited and the same, after payment of the
| expenses Of the proceedings, shall be paid to
| the collector for the use of the United States
And all such special taxes shall become due on
the first day Of May in each year, or on COM
mencing any trade business or profession up-
on which such tax is by law imposed. In the
former case the tax shall be reckoned for one
year, and in the latter case, proportonately
for that part of the year from the first day of
the month in which the liability to a special
tax commenced, to the first day of May follow
ing.
That section seventy-fve be amended bv
striking out all after the enacting clause, and
inserting in lieu thereof the following: That |
upon the death of any person having paid the
special tax for any trade, business or profess |
sion, it may and shall be lawful for the execu- |
tors or administrators, or the wife or child, or
the legal representatives of such diseased per- |
son to occupy the house or premises, and in |
like manner to exercise or carry on for the |
of toy hal
have been paid, the same trade business, or |
profession, the deceased before exercised or
carried on, in or upon the same houses or
premises, without payment ofany additional
tax. And in case ofthe removal of any person |
or persons from the house or premises for
which any trade, business, or profession was
taxed, it shall be lawful for the person or per-
sons so removing to any other place to carry |
on the trade business, or profession specified |
in the tax receipt at the place to which such |
person or persons may remove without pay
ment of the additional tax: Pr0Uided That all
cases OF death, change, or removal, as afore- |
said, shall be registered with the assistant as
SCISSOR, and with the collector together with the
name or names of the person or persons ma
king such change or removal, or successor to ,
any person or persons making such change or
removal, or successor to any person deceased,
under regulations to be prescribed by the Com
missioner Of Internal Revenue.
That section seventy-six be amended by strik-
ing out all after the enacting clause and insert
ing in lieu thereof the following; That in ev-
cry case where more than one of the pursuits
emplOyments, or occupations, hereinafter de-
scrbed shall be pursued or carried on in the
same place by the same person at the same time
except as herein provided, the tau hall be paid
for each according to the rates S, yerally pre-
scribed: Provided, That in cite and towns
having less population than six thousand per-
sons according to the last preceding census,
one special tax shall be held to embrace the
business of land warrant brokers, claim agents
and real estate agents, upon payment OF the
highest rate OF tax applicable to either one of
said pursuits.
That section seventy be amended by
striking out all after the enacting clause, and
inserting in lieu thereof the following; That
no auctlOneer shall by virtue of having paid
the special tax as an auctioneer, sell any goods
or other property at private sale, nor shall he
employ any other person to act as auctioneer
III his behalf, except in his own store or ware
house or in his presence; and any auctioneer
who shall sell goods or commodities other
| wise than by Auction, without having paid the
! special tax imposed upon such business, shall
! be subject and liable to the penalty imposed
upon persons dealing in or retailing trading
| or selling goods or commodities without pay
ment Of the special tax for exercising or carry
4 ing on such trade or business; and where
/ goods or commodities are the property of any
| person or persons taxed to deal in or retail or
trade in or sell the same, it shall and may be
! lawful for any person exercising or carrying on
/
| such goods or commoditie or and on behalf of
| such person or persons in id house or prem
| ises.
! That section seventy eight be amended by
! striking out all after the enacting clause, and
| inserting in lien thereof the following: That
any number ofpersons, except lawyers, convey
| ancerS, claim agents, patent agents, phySi-
clans, surgeons, dentists, cattle brokers, horse
dealers, and peddlers, doing business in cOpart-
nership at any one place, shall be required to
| or r+1oar
| ship.
That section seventy-nine be amended by
| striking out all after the enacting clause. and
inserting in lieu thereof the following: That a
follows that is to say:
One. Banks organized or chartered under
general law, with capital not exceeding fifty
thousand dollars, and bankers using or employ
ing capital not exceeding the sum of fifty
thousand dollars, shall pay one hundred dol
lars; when exceeding fifty thousand dollars, for
every additional thousand dollars in excess of
fifty thousand dollars, two dollars Every in
corporated or other bank and every person.
firm, or company having place of of business
where credits are opened by the deposit or col
lection ofmoney or currency, subject to be
paid or RENTED upon draft, check, or order,
or where money is advanced or loaned on
stocks, bonds, bullion, bills of exchange or
promissory notes are received for discount or
for sale, shall be regarded as q bank or as a
banker: PrOUided, That any savings bank hav-
ing no capital stock, and whose business is
, confined to receiving deposits and loading or
investing the same for the depositors, and
which does no other business of banking, shall
not be subject to this tax.
, Two. Wholesale Dealers whose annual sales
; do not exceed fifty thousand dollars, shall pay
fifty dollars; and if their annual sales exceed
fifty thousand dollars, for every additional
thousand dollars in excess of fifty thousand
dollars, they shall pay one dollar; and the
amount of all sales within the year beyond fif-
ty thousand dollars shall be returned monthly
to the assistant assessor, and the tax sales
in excess of fifty thousand dollars shall be as
sesed by the assessors and paid monthly as
: other monthly taxes are assessed and paid Ev-
4 cry person shall be regarded as wholesale
! dealer whose business it is, for himself or on
f, commission, to sell or offer to sell any goods
wares, or merchandise of foreign or domestic