The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1866-08-16

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recsipt al the place 70 which such person OF
perr,us may remove without payment oi
any additional tax PrOeidsd. That al eases
Of death, change, or removal, ~ aforesaid
shall be registered with the assistant ASSES
sor and with the collector. together with
the name OF names Of the person or persons
making such change or removal, or successor
10 any person deceased, under regulations
10 be prescribed by the Commissioner Of In
ternal Revenue.
That section seventy-six be amended by
etriking out all after the enacting clause,
aud inserting In lieu thereof the iollo"hS
That In every case where more than one OF
the pursuits, eInployments, or occupations,
Hereinafter described, shall be pursued or
carried on in the same place by the same
persOu AT tho same time, except as herein
after proyided. the tax shall be paid for each
according 10 the rates severaly prescribed !:
Pyopidaf' That in cities and towns having a
less pOpulation than six thousand persons
according 10 the last preceding census, one
special tax shall be held to embrace the bu-
siness Of land warrant brokers, claim agents.
aud real estate agents, upon payment OF the
highest rate of tax applicable to either one
Of said pursuits.
That section seyenty-seyen be amended by
striking ont all after the enacting clanse, aud
inserting in lieu thereof the following; That
no anetiOneer shall, by virtue Of having paid
the special tax ~ an anctioneer, sell any
goods or other property at private sale, nor
shall he employ any other person to act as
auctioneer in his behalf except in his own
store or warehouse or in his presence; and
any auotioneer who shall sell goods or COM
modities otherwise than by auction, without
having paid the special tax imposed upon
such business, shall be subject and liable 10
the penalty imposed upon persons dealing In
or retailing, trading or selling goods or COM
modities without payment Of the special tax
for exercising or carrying on such trade or
business; and where goods or commodities
are the property Of any person or persons
taxed to deal in or retail, OF trade in or sell
the same, IL shall and may be lawful for any
person exercising or carrying on the trade or
business Of an auctiOneer to sell such goods
or commodities for and on behalf of such
person or persons in said house or premises.
That section seventy eight be amended by
striking out all after the enacting clause, and
inserting In lieu thereof the following That
any numbered persons, except lawyers con-
veyancers, claim agents, patent agents ply
siciansy surgeons, dentists, cattle-brokers,
horse-kealers aud peddlers doing business
In copartnership at any one place, shall be
required 10 pay but one special tax for such
copartnership.
LICENSES.
w That section seventy-nine be amended by
striking out all after the enactng clause, and
inserting in lieu thereof the following: That
special tax shall be, and hereby is, imposed
as follows, that is to say
One. Banks chartered or organized under
general law, with capital not exceeding
fifty thousand dollars, and bankers using or
employing q capital not exceeding the sum
of fifty thousand dollars, shall pay one hun
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, and
every person, firm, or company having o
place Of business where credits are opened
by the deposit or collection of money or cur
Iency, subject to be paid or RENTED upon
draft, check, or order, or where money is adj
yanced or loaned on stocks bonds bullion
bills of exchange, or promissory notes, or
where stocks, bonds bullion, bills of ex-
change, or promssory notes are received
for discount or for SALE shall be regarded as
bank or as q banker; PrOrided, That any
savings bank having no capital stock, and
whose business is confined to receiving de
posts and loaning or investing the same for
the benefit of its depositors, and which does
no other business of banking, shall not be
subject to this tax
Wo WHOLESALE ueuleTS, 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 fifty thousand dollars shall be re-
turned monthly to the assistant assessor, and |
the tax on sales in excess of fifty thousand |
dollars shall be assessed by the assessors and |
thnVt J. Naxs
sessed and paid. Every person shall be re-
garded as q wholesale dealer whose business
IL IL, for himself or on commission, to sell or
offer to sell any goods, wares, or merchan-
disc of foreign or domestic production, not
including wines, spirits, or malt liquors,
whose annual sales exceed twenty-five thou
sand dollars. And the payment of the spe-
cial tax as a wholesale dealer shall not eN-
empt any such person acting as "A CONNER
cial broker from the payment of the special
tax imposed upon commercial brokers'; Pro-
Uided, That no person paying the special tax
as u Wholesale dealer in liquors shall be re-
quired TO pay an additional special tax on
account of the sale of other goods, wares. or
merchandise on the same premises And pro-
ridod 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 est-
mated aud included as 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 MS a retail dealer
Four. Wholesale dealers in liquors whose
annual sales do not exceed fifty thousand ,
dollars shall pay one hundred dollars, and if
exceeding fifty thousand dollars, for every I
additional one thousand dollars in excess of /
fifty thousand dollars, they shall pay one /
dollar, and such excess shall be assessed and !
paid in the same manner as required of /,
wholesale dealers. Every person who shall /
sell or offer for sale any distilled spirits, fer
mented liquors, or wines of any kind in !
quantities of more than three gallons at one /
time to the same purchaser, or whose annual 4
sales. including sales of other merchandise, I
shall exceed twenty-five thousand dollars, \
shall be regarded as a wholesale dealer in !
liquors.
Five. Retail dealers in liquors shall pay 3
twenty-five dollars. Every person who shall a
sell or offer for sale foreign or domestic u
spirits, wines, ale, beer, or other malt liquors q
N quantities of three gallons or less, and a
whose annual sales including all sales Of q
'ther merchandise, do not exceed twenty-five