The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1866-08-16

IN the United states and other nasionai Observation-Disclosures
IN Quantities not esceedag half pint or either any
enc time nor exceeding In aggregate value the
OF thiao hundred ee,iars per annum ~ m .#
81. Photographers shall pay ten dollars ANY person
Vpes plctgls. BY the action Of light, shall be re-
ga1yiod photographer tE
tr corporation whose business u Is To
cigars snua OF tobacco in any FORM shah BIO regarded
sobacconist. ~
So Butchers shall pay ten dollars Every person
whose business s 10 sell butchers meat al retail shall
be REGARDED butcher Provided That NO butcher
having paid the special tax therefor shall be required 20
pay the special lax as retail dealer account Of sell
ing ether articles at tho same store, stall premises
provided further that butchers who sell bucheYs meat
exclusively by themselves agents. travelling from
place 10 place, and not from any shop stand shall be
required 70 pay Ave dollars only any existing law TO the
g. prcprietors Of theatres. museums and concert
halls shall pay one hundred dollars Every edi-
nee used for the purpose Of dramatic or oper.
attic other representations, plays or per.
formances, for admission to which entrance
occasionally for concerts theatrical representations
shall be regarded theatre Provided That wnen any
shall be paid by the lessee otherwise stipu-
lated between the parties 70 said lease.
hundpd dollars Every Sadns ten snaee cr
area where feats Of horsemanshp acrobac sports
theatrical performances exhibited shall be regarded
circus. Pro, ided That special tax paid In
State shall exempt exhibitions from The tax IN another
State And but special tax shall DO imposed for
hibtons within any one State
80. Jugglcrs shall pay twenty dollars Every person
who performs by slegns Of hand shall be regarded
juggIer The propretors agents OF all other public
exhibitions shows for money enumerated In this
section shall day ten dollars; provided that special
tax paid in one state sha not exempt exhibitions from
be required for exhibitions within any one State
40 Proprietors of bowling alleys and billiard rooms
shGil pay ten dollars for each alley or table, Every
place or building where bowls are thrown or billiards
played, and open TO tho public with without price,
shall be regarded as bowling alley or billiard room, res
pcctlvely.
Al. Proprie.ors OF gift enterprises shall pay hun
ton who shall sell or offer for sale any real estate or
article OF merchandise OF any description Whatsoever or
any ticket Of admission to any exhibition Or performance
with promise express implied, to give or bestow, or
in any hold out the promise Of gift besowal
OF any article thing for and IN consideration Of the
purchase by any person Of any other srtce thing
Shall be regarded proprietor Of gift enterprise
provided that such proprietor, in Consequence Of
being thus taxed shall be exempt from paying any other
imposed by law, and the special tax herein required
shall be in addition thereto.
AZ Owners Of stations and jacks shall pay dollars
Every person who keeps horse jack for the Of
mares requiring or receiving pay therefor shall be re-
the assistant assessor which shall
contain brief description Of the ANIMAL its age, and
place places wnerc used or to be used provided that
all accounts notes demands for the Of any such
horse jack the owner keeper thereof not having
pad the tax as aforesaid, shall be void:
AZ. Lawyers shall pay ten dollars Every who
for fee or reward shall or defend Gauges in any
court Of record other judicial tribunal Of the United
States or Of any Of the states or whose business 1t is 70
give legal advice in relation TO any what
ever, shall be deemed TO be lawyer
a. Physicians, surgeons and dentists shall pay ten
dollars Every person Except apothecares) whose bust
is for foe and reverb TO prescribe remedies per-
form surgical operations for the cure OF any bodily dis
| dentist.
IS Architects and Own engineers shall pay ten dol
lars Every person whose business il Is 10 plan design
or snperntend the construction Of buildings or ships or
OF roads bridges canals railroads shall be
gnrded as nm architect and civil engineer provided that
th shall not include practical carpenter who abors
building
40 Builders and contractors shall pay ten dollars.
s.Aco hnc;V In "a kut
ngs or vessels or bridges canals railroads. by
tract whose receipts from building contracts exceed
thousand hvobunded dollars in any year shall be
regarded az builder and contractor.
Al. Plumbers and gas filters shall pay ten dollars.
to IT. furnish or sell plumbing materials gas pipes gas
burners or other gas nxtures shall DO regarded
plumber and gas litter.
49, Assayers assaying gold and silver, or either OF
value not exceeding In one year two hundred and fy
thousand dollars shall pay one hundred dollars and
and fifty Thousand dollars and docs not exceed
ave hundred o thousand dollars and I'VE hundred
ton whose ss''' or 'Gp'rs
aoyed, comb ned or united or to ascertain or Determine
the quantity OF gold or silver 10 alloy combip.son
| with other metals, shall be deemed IN assayer
40. Minors shall pay ten dollars Every person, nrm.
mining for coal or for gold, silver copper lead iron
zinc spelter other minerals not having paid The tax
- ~ %
to any miner whose receipts a. such shall not exceed
| annually, one thousand dollars.
So Express carriers and agents shall pay ten dollara
Every person. firm company engaged in the carrying
delivery Of money valuable papers articles for
herefrom exceed the sum Of one thousand dollars per
annum shall be regarded cypress carrier provided
apon any one person firm or company in respect 10 ali
the business TO he done by such person. arm or company
continuous route and the payment Of such tax shall
all business done upon such route by such person.
\ firm company anywhere in the United states; and
such tax shall DO required only from the priu.
! cpa in such business and not from any snbord
nate; provided further, that draynen and teamsers
owning only dray team shall not 10 required to
81 Grinders ~ coffee or spices ehai rsy one bnndred
dollars. Any person who manufactures or prepares FOR
use and safe BY grinding Or other process coffee spices
any article compound intended for In the adulie
ration Of substitutes for coffee spices or mustard
eha be regarded grinder Of coffee or spices; pro-
vdcd that any person who shah roast coffee for aud
sao shall he required 10 pay the special tax herein i'm
/ posed upon grinders OF coffee or specs.
That section eigh,y be amended by striking ont
all after the enacting clause, and inserting IN lieu
shall not be imposed upon apothecaries, confcconers
blchers keepers 81 eating houses hotels inns or tnv
ems or retail dealers except retail dealers ~ sprlous
exceed the sum Of thousand dollars any proyi
son Of law 20 the contrary notwithstanding the amount
snch annual receipts 10 be ascortaned or estimated In
such manner az the Commissioner OF Internal Revenue
shall prescribe well as me amount Of all other annual
Gales or receipts whore the tax Il Graduated by the
amoun, Of aalessor receipts and where the amount
/ the tax hfs he Increased by law shove the amount
maid ~ any pcTsop nrm or company or has been
stated undcr-esi mated such person, firm can.
! ranv shall b. aean assessed and ray the amount
| Of such increase; provided, that when any person.
| before the passage Of tbs act, has been a.
scsscd for a ncengc, the amount thus assessed
, being equal 70 The tax herein imposed for the
business covered by sach license special tax shall ~
assessed Until the expiration Of The period Tor which
! such license assessed
Tha, section eighty he amended by striking ont a
after enaclng clause. and Inserting IN lea thereof
the following THAT noieing contained N the preceding
sections az this shall he construed 20 impose spec al
tax upon winners wo sell wine OF their own growth az
tho piscs whore the H. made; nor upon npohcca-
res ~ 10 sprituoue liquors which they use
exclusively tho preparation or making np OF mcdi.
tncs nor ehll physicians be taxed for keeping on hrnd
| medicines solely for the purpose OF making up
\ their own prescriptions fer their own patients;
nor shall farmers be taxed manufacturers or pro
dnce,s for king hutter OF cheese with milk from their