Evening star., 1866-05-11
,eorrrxrxp IRON prRsr PAGE,

pismises served; for stopping service. nines
and connexions herewith; for the inspection.
mains, serviee-pipes, nre-pIugs, stop-eocks.
hydrants, or other water fixtures connected
with the aq ned uct pipes; for enforcing penal.
ne. foI violsaons OF u, own rules and regala-
distribution OF P9tomac water, or the security
Of the vater-works and their appurtenances;
70 n1 the prices at which water shall be sup
plid 10 indiyidafs and companies; TO employ
such assistants rs may be necessary to dis.
charge the duties committed to it.
The powers and duties Of the superintendent
orders Of the department; to carry into execu-
ton the rules and regulations Of the depart
ment, 70 issue license to each individual or
company supplid with Potomac water in the
sisnee, is hereby authorized to use the Potomac
water for his dwelling, store, shop, &c
numoer-streetcity of f(washington.d deorge.
town. for one year from this date, in eousid
Grafton Of g. paid. ,(Date.) Sn-
perintendent;" soissue this license from a tallv
on which shall be inscribed the name Of tSe
nesnsee, the nnmber and date Of the license,
ana amount paid; to pay the money be receives
Iof heenses into the treasury, al the time di-
htcteo oy the board, upon the warrant of the
comptroller, after settlement with him, upon
ROLLER the said tallies
The duties Of the draughtsman are to act as
secretary Of the water department; TO perform
such other service as may be required Of him
By the board
RKvENUK.
The revenue Of the District Of Columbia is
oerlNed from .taxes-1. On polls; On prop
sriy; g. On conveyances of land; T. On iicen.
ses-l' To sell merchandise; g To exercise
certain callfhgs; 3. To use Potomac water s.
vn hileauon; .. Prom fines, penalties, and
l. POLLS
livery male citizen of the District between
pay poll tax, e1cept-Persons wounded in
tne Military service of the country: Deaf and
dumb, or blind; Incapable of labor; Ministers
OF tne gospel; and persons exempt by particu-
Any person wishing 10 have himself de.
clared exempt from poll tax because incapa.
by petition in writing, stating the ground of
his claim 10 exemption; and if the commits.
sloners, npon hearing the petition and the tes-
nmony adduced oy the petitioner, be of opin-
ION that be is incapable of labor, they shall
declare him TO be so by an entry upon their
minutes; and the production OF a copy of the
same, duly authenticated, 10 the collector.
shall BE- his authority for omitting TO collect
the poll-tax from such person.
=. PROPERTY.
l. TaXaele.-The following property shall
be taxable, with the EXCEPTIONS enumsr-
aied In the next section: I. Ali lands and town
lots; 2 All saw, grist and other mills, dist,I-
Ierles. oreweries, foundries, forges; establish.
nents Tor mining, quarrying, working marble,
making carriages, and other man nufacturIng es,
tablisnmenrs, turnpike gates or roads, bridges,
fsrrieG and wharves; 3. All iewelry, gold and
plate and ornaments over the value of ffty
dollars, pianos and all household furniture
over the value OF five hundred dollars: T. All
pleasure vehicles; 5. All race horses used for
racing, and entered and trained or run during
the year preceding the assessment, and all
horses and mules; 8. All neat cattle and sheen.
.. All capital lent or deposited al interest, in
or out OF the District, including money of Of
phans, legatees, and distributes, or other
benefciaries, in the hands of guardians All.
mIhlsirators, and executors or trustees, and
lAnf M ha ltAA sw,..
investments by inhabitants Of the District in
stocks out Of the District: 9. All other stocks.
Exempf--Of the property enumerated in
the next preceding section. the following shall
be exempt from taxation: l. Lands and town
lots belonging TO the United States. and the
buildings and property placed thereon, while
used by the government for the public service:
2 All property belonging TO the District: 3.
All property OF a literary, scientic or beneyo.
lent institution, actually used for the purposes
fer which such institution was created, unless
IL Is invested in stocks OF employed in some
other than the regular business Of the Instita.
non; T. All houses OF religious worship and
Their appurtenances.
ALTERATIONS OF LAND AND SALES OF MER-
CHANDIsE.
3. All Alterations OF land and sales Of mer-
eaandlse by merchant or peddler shall BE-
The term merchant, as used in the above sec.
ton, includes every person trading and deal.
1eweiry, drugs or medicines, whether the
trading and dealing be done on land or on water
in any boat or craft plying or being in the
waters of the District.
4.-LIcKNsEs.
Except as specified In section fifty-three, no
merchandise shall be sold without license
The following callIngs or occapatons and
transactions shall be taxable, and not be pur-
sued or done without license:-1 The regular
business OF selling Al auction: 9. The regular
business Of selling goods, wares. and mer-
chandlse upon commissions; 3. The regular
business of a broker: 4. The business Of a
broker or real estate carried on a vocation;
s. Granting policies of insurance; 6. The bust
ness OF banking; Importing and selling
playing cards: :. Discounting securities for
money; y. keeping track for turf racing; 10.
Theatrical exhibitions; IL. Concerts and musi-
cal entertainment for profit, except when given
for benevolent purposes; IL. Exhibiting, for
profit, a museum, menagerie Of any kind, q
dwarf or person OF unusual size, or person or
animal deformed; 13. Exhibiting, for profit a
circus, and circus and animal show, feats of
activity or strength, Il. Exhibiting slight-of.
hand, iegerdemain, or other show for which
money Is taken, not included In some one Of
the foregoing classes; IS. Keeping a confec-
tionary establishment; is. Keeping q jack or
stallion 70 be let for pay; II. Keeping an inn,
or tavern, or ordinary. or hotel, or restaurant,
lS- To use Potomac water.
8. All fines, forfeitures, and penalties for vio.
latons, within the District, Of the laws OF the
United States. shall constitute part of the rev.
enue OF the District.
RATES OF TAXATION.
The following rates OF taxation shall be OBJ
hundred dollars worth OF TAX able property, 81;
on ahenations Of land, 81; on sales Of town lots,
or parts OF town lots. 50 cents for each lot or
part OF lot; on sales Of merchandise by mer.
chants, half cent on the dollar on its In voice
cost n the place whore purchased, unless the
tax upon the same has once before been paid to
the District, in which case no additional tax
shall be paid; on sales OF merchandise BY q
peddler II he travels on foot, $40; IL on horse
back, $40; II In vehicle, $50; and for each ve-
hicle, II ne uses more than one, $50; on the
regular business Of selling at auction any arti.
cles the selling Of which is not taxable, SOS; in
all other cases, the same rate which is imposed
on sales OF merchandise On commission; on the
regu lar business Of selling goods, wares, and
merchandise on commission. on the gross
amounts Of sales, public and private. when
the amount does not exceed Sit, 600, $50; be.
tween $4,000 and e20,00O, SIS; between $4,000
and $310Co, SlOO; between e3O,OOO and s4U,OOO,
Sl25, and IN like ratio for all other amounts;
on the regular business of a broker, 300:
on the business Of abroker OF real estate,
carried on as q regular vocation, sIOO on
granting policies Of Insurance. on marine
and hre risks, $3.50 on granting policies Of
insurance on lives. one-half of one per
centum upon the amount Of premiums re.
ceived; on the business Of banking 500, on