The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1866-08-16

and for other purposes, apProNeu June
30. 1864, and acts amendatory there"i'
[CoNTINUED.
LICENSES.
That section seventy nine be amended oy
striking ont all after the enaetlnS CLAUSE, anu
inserting in lieu thereof the following; Ina,
a sneeiai tax shall be, and hereby IS imposed
as follows, that is to say:
One. Banks chartered or organized unoef
a General law, with q capital not eAceeoihS
tiffv thousand dollars, and bankers using OF
amnloving a capital not exceeding the sum
of fifty Thousand dollars, shall pay one nun,
dred dollars: when exceeding fifty Thousand
dollars for every additional thousand dollars
in excess of fifty thousand dollars, two dol,
lars Every Incorporated or other bank, anu
every person, firm, or company having Z
place of business where credits are opehe"
by the deposit or collection OF money or cur
rency, subject to be paid or RENTED upon
draft, check, or order, or where money is al
vanced or loaned on stocks, bonds, bullion,
bills of exchange, or promissory notes, OF
where stocks, bonds, bullion, bills OF eA-
change, or promissory notes are received
for discount or for sale, shall be Regarded rs
a bank or as a banker: PrOrided, That any
savings bank having no capital stock anu
whose business is confined to receiving de
posits and loaning or investing the same Tor
the benefit of its depositors, and which does
no other business of banking, shall not he
subject to this tax
Two. Wholesale dealers, whose annual
sales do not exceed fifty thousand dollars,
shall paw fifty dollars and If their annual
sales exceed fifty thousand dollars, for every
additional thousand dollars III excess OF nifty
thousand dollars, they shall pay one dollar
and the amount of all sales within the year
beyond fifty thousand dollars shall be re
60 no iSfa a and
the tax on sales in excess OF fifty thousand
dollars shall be assessed by the assessors and
paid monthly as other monthly taxes are as
sessed and paid. Every person shall be re
parded as a wholesale dealer whose business
il is, for himself or OF commission, TO sell OF
offer to sell any goods, wares, or merchan-
disc of foreign or domestic production, not
including wines spirits, "a malt liquors.
whose annual sales exceed twenty -hVe thou
sand dollars And the payment of the spe-
cial tax as Il wholesale dealer shall not eA'
empt any such person acting as CONNER.
cial broker from the payment OF the speclal
tax imposed upon commercial brokers: Pro
rided, That no person paying the speclai tax
"a n wholesale dealer III liquors shall be re-
duired to pay an additional special tax on
account of the sale of other goods, wares, or
merchandise on the same premises: And pro
tided further, That in estimating the amount
of sales for the purposes of this section, any
sales made by or through another wholesale
dealer on commission shall not be again estl
mated and included rs sold by the party for
whom the sale was made.
Three Retail dealers shall pay ten dollars.
Every person whose business or occupation
il is to sell or offer for sale any goods, wares,
or merchandise Of foreign or domestic pro
ductiOn, not including spirits, wines, ale,
beer, or other malt liquors, and whose an
nual sales exceed one thousand and do not
exceed twenty-five Thousand dollars, shall be
regarded as n retail dealer.
Four Wholesale dealers i'll liquors whose
annual sales do not exceed fifty thousand
dollars shall pay one hundred dollars, and il
exceeding City thousand dollars, for every
additional enc thousand dollars in excess OF
fifty thousand dollars, they shall pay one
dollar, and such excess shall be assessed and
paid i'll the same manner rs required OF
wholesale dealers. Every person who shall
sell OF offer for sale any distilled spirits, fer
mented liquors, or wines Of any kind III
quantities of more than three gallons at one
time TO the same purchaser or whose annual
sales. including sales Of other merchandise,
shall exceed twenty-five thousand dollars,
shall be regarded as a wholesale dealer in
liquors.
Five Retail dealers i'll liquors shall pay
twenty five dollars. Every person who shall
sell offer for sale foreign or domestic
spirits, wines, ale. beer, or other malt liquors
iii quantities of three gallons er less, and
whose annual sales, including all sales OF
other merchandise, do not exceed twenty. five
thousand dollars, shall be regarded as a re-
t.Si1 dealer ina liunurS.
Six Lottery ticket dealers shall pay one
hundred dollars. Every person, association.
hrIn, or corporation who shall make. SELL or
offer to sell lottery tickets or fractional parts
thereof, or any token, certificate, or device
or intending TO represent 4 LOT
terry ticket or any fractional part thereof, or
any policy OF numbers in any lottery or shall
manage any lottery, or prepare schemes of
or superintend the drawing oil any
lottery, shall be deemed a lottery ticket
dealer: Pr0rided, That the managers OF any
lottery shall give bond in the sun of one
thousand dollars that the person paying such
tax shall not sell any tickets or supplement
airy ticket of such lottery which has not been
duly stamped according to law, and that he
VIII pay the tax imposed BY law upon the
gross receipts of his sales
Seven. Horse dealers shall pay ten dollars
Any person whose business it is to buy or
sell horses or mules shall be regarded a horse
dealer: PrOrided, That one special tax hav-
ing been paid, no additional tax shall be
imposed upon any horse dealer for keeping
a livery stable, nor upon any livery stable
keeper for dealing in horses
Eight. Livery stable keepers shall pay ten
dollars. Any person whose business it is to
keep horses for hire, or to let, or TO keep
Iced, or board horses for others, shall he re-
Tarded as a livery stable keeper.
Nine. Brokers shall pay fifty dollars
Every person firm, or company, whose bust
ness 1t IL TO negotiate purchases or sales of
stocks, bonds, exchange, bullion, coined
money, bank notes, promissoFy notes or
'ther securities, for themselves or others.
hall be regarded rs n broker: Fy0Uided. Thai
my person having paid the special tax as a
banker shall not be required TO pay the spe-
'ial tax as broker.
Ten. Pawnbrokers using or employing a
'apltal of not exceeding fifty thousand dol
ars, shall pay fifty dollars aud when using
II employing capital exceeding fifty thou
and dollars, for every additional thousand
lollars IN excess of fifty thousand dollars.
hall pay two dollars. Every person whose
business or occupation il is to take or re
eve, by way of pledge, pawn, or exchange /
NY goods, wares, or merchandise or any /
ana OF personal property whatever, as secu- I
Try tor the repayment of money lent there /
m, shall be deemed a pawnbroker
Eleven Land-warrent brokers shall pay
twenty-five dollars. Any person shall be re-.
arded as land-warrant broker who makes
business OF buying and selling land war
Their persons
Twelve. Cattle brokers, whose annual sales
o not exceed ten thousand dollars. shall nav
en- doliarsi and il exceeding the sum of ten
hnhsand dollars, one dollar for each add; /
onal thousand dollars: and such excess
hall be assessed and paid in the same man.
ef as required of wholesale dealers Anv
erson whose business it is to buy or sell oy
cal IN cattle, hogs, or sheep. shall be con.
dered as a cattle broker
Thirteen Produce brokers. whose animal
lies do not exceed the sum af ten tbonsand
pillars, shall pay ten dollars Every nerson
her than one having paid the special fa1
commercial broker or cattle broker or
holesaie or retail dealer, or peddler wbosa
ii is TO buy or sell Agricultural
farm products, and whose annual sales do
u exceed ten thousand dollars shall he ra
lrded as q produce broker
Fourteen. Commercial brokers' shall ,,o,
Fenty dollars Any person or firm WHOSE
islness 1t Is, as a broker, to negotiate saIes
purchases of goods. wares, or merrbanl
Sc, or to negotiate freights and other bnsi
SIS for the owners of vessels, or for the shin
RS, or consigners, or consignees of freiob+
fried by vessels shall be regarded . con-
ercial broker q
Fifteen. Custom-house brokers shall No.,
n dollars. Every person whose oceunatio1
is, as the agent OF others, to arrango 81, &