The south-western. [volume] (Shreveport, La.) 1852-1870, 1866-09-05


act entitled " An act to provide internal revenue to
support the government to pay interest the public
debt, and for other purposes approved June Thrift
eth, eighteen hundred and sxytour, and acts amen
datory thereof.
or investing the for the benefit of its deposors
and which does 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 dollar; and the
amount of all sales within the year beyond fifty thou
sand dollars shall be returned monthly to the assistant
assessor and the tax saesn Of fifty thousand
dollars shall be assessed by the and paid
monthly other monthly taxes are assessed and paid
Every person shall be regarded as wholesale dealer
whose business tits, for himself or commission to
sell offer to sell any goods wares merchandise of
foreign or domestic production, not including wines,
spirits or malt liquors, whose annual sales exceed
twenty five thousand dollars Aud the payment of the
special tax wholesale dealer shall exempt any
such person acting as a commercial broker from the
payment Of the special tax imposed upon commercial
brokers: R0e5da That no person paying the special
wholesale dealer in liquors shall be required to
pay additional special tax account of the sale of
other goods, wares, merchandise on the prem
ises -4nd pr00tde2 ta2ther, 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 estimated and 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 to sell or offer
Ter sale any goOdS, wares or merchandise OIL Ofegn or
domestic production, not including spirits wines ale,
beer or other malt liquors. and whose annual sales
shall exceed one thousand and do not exceed twenty
five thousand dollars, shall be regarded as retail
dealer.
-Four. Wholesale dealers III liquors whose annual
sales do not exceed fifty thousand dollars shall pay
hundred dollars and if exceeding fifty thousand dollars,
for every additional thousand dollars in of
fifty thousand dollars, they shall pay dollar and
such excess shall be assessed and paid in the same
manner required of wholesale dealers. Every per-
who shall sell offer for sale distilled
fermented liquors. wines of any kind in quantities of
more than three gallons at time to the same pur
chaser, whose annual sales, including sales of other
merchandise shell exceed twenty-five thousand dollars
shall be regarded a wholesale dealer in liquors.
Five Retail dealers in liquors shall pay twenty. five
dollars Every person who shall sell offer for sale
foreign domestic spirits wines, ale, beer, other
malt liquors in quantities of three gallons or less, and
whose annual sales, including all sales of other
chandse do not exceed twenty-five thousand dollars,
shall be regarded as retail dealers in liquors
Six. Lottery ticket dealers shall pay one hundred
dollars Every person, association firm or corporation
who shall make, SELL offer to sell lottery tickets or
fractional parts thereof, any token, certificate
device representing intending to represent lottery
ticket or any fractional part thereof or any policy of
numbers in any lottery shall manage any lottery
prepare schemes u lotteries superintend the draw
ing of any lottery shall be deemed lottery ticket deal
er: I0gidei, That the managers of any lottery shall
give bond in the Of thousand dollars that the
persons paying such shall not sell any tickets
supplementary tickets Of such lottery which has not
been duly stamped according to law, and that he will
his sales.
Seven Horse dealers shall pay ten collars Any
person whose business it is to buy sell horses
mules shall be regarded horse dealer Prorjded
That one special tax having been paid, additional
tax shall be imposed upon any horse dealer for keeping
livery stable nor upon any livery stable keeper for
dealing in horses.
Eight. Livery stable keepers shall pay ten dollars
Any person whose business is to keep horses for hire
to et or to keep feed or board horses for Others
shall be regarded as livery stable keeper.
Nine Brokers shall pay fifty dollars. Every person,
fTn company whose business it to negotiate puT
chases or sales of stocks bonds exchange, bullion
coined money, bank notes. pTomissorY notes. or other
securities, for themselves others, shall be regarded
as broker: F1ogided, That any person having paid
the special tax banker shall not be required to pay
the special tax as broker.
Ten. Pawnbrokers using or employing a capital of
not exceeding fifty thousand dollars shall pay fifty dol
lars; and when using employing capital exceeding
fifty thousand dollars, for every additional thousand
dollars in Of fifty thousand dollars, shall pay two
dollars Every person whose business or occupation is
to take receive by way of pledge PAWN or exchange
any goods, wares merchandise or any KIND OF per-
sona property whatever, security for the repayment
of money lent thereon, shall be deemed pawnbroker
Eleven Land-warrant brokers shall pay twenty-five
dollars Any person shall be regarded as land war
rant broker who makes business of buying and selling
land-warrants Of furnishing them to settlers or other
persons.
Twelve. Cattle brokers, whose annual sales do not
exceed ten thousand dollars shall pay ten dollars and
if exceeding the Of ten Thousand dollars dol
lar for each additional thousand dollars and such
required of wholesale dealers Any person whose bus-
it to buy sell deal in cattle hogs sheep
shall be considered cattle broker.
Thirteen. Produce brokers' whose annual sales do
not exceed the of ten thousand dollars, shall pay
ten dollars. Every person other than the one having
paid the special tax commercial broker or cattle
broker wholesale retail dealer, peddler, whose
occupation it is to buy sell agricultural or farm pro
duets and whose annual sales do not exceed ten thou
sand dollars, shall be regarded produce broker
Fourteen Commercial brokers shall pay twenty dol
lars. Any person firm whose business 1t IS, as
broker 70 negotiate sales purchases OF goods, wares
merchandise TO negotiate treghts and other bust
for the CT vessels for the shippers, or
consignors consgnces of freight carried by vessels
shall be regarded commercial broker.
Fifteen. Customhouse brokers shall pay ten dollars
Every person whose occupation 1t 49, as the agent OF
Others to arrange entries aud other cusom-honSe pa
per transact business any port of entry relating
TO the importation or expectation OF goods, wares, or
merchandise, shall be regarded cust0m-house
broker.
Sixteen. Distllers shall pay one hundred dollars
Every person. firm, or corporation, who dlstllls or
manufactures spirits, or WHO brews or makes mash
wort wash for distation the production of spirits
shall be deemed distller P0pjdea, That distillers
Of apples, grapes or peaches dIsting or manuiactur
ing fifty and less than hundred and fifty barrels per
gear from the same shall pay fifty dollars and those
distling manufacturing less than fifty barrels per
year from the same, shall pay twenty dollars: Ind
pr0rtded gfhef, That no tax shall be imposed for any
still stills, other apparatus used by druggists, chem
lists for the recovery Of alcohol for pharmaceutical and
chemical scientific purposes which has been used IN
Seventeen Brewers shall pay one hundred dollars
Every person, firm, or corporation who manufactures
fermented liquors of any descriptions for SALE
from malt, wholly in part, from any substitute
therefor shall deemed brewer: P0gjdeI, That any
person. firm, or corporation, who manufactures less
than five hundred barrels per year, shall pay the sum
of fifty dollars.
Eighteen. Rectifers who shall rectify any quantity
of sprituous liquors, not exceeding five hundred bar
rels packages casks containing not than forty
gallons each barrel package, cask shallpay TWEEN
tv-iive dollars and twenty-five dollars additional for
each additional FIVE hundred such barrels packages
casks any fractional part theFeof Every person,
firm, corporation, who fecfes, purihes, or retnes
distilled spirits wines by any process, or who, by
mixing distilled spirits wine with any materials,
manufactures any spurious, imitation, compound
liquors for sale under the name of whisky, brandy,
gin, rum, wine, spirits, :" vine btters," or any
other name shall be regarded rectiter
Nineteen Coal oil distlers and disters of burning
fluid and camphene shall pay fifty dollars. Any person,
firm corporation, who shall refine, produce, or dstil
petroleum, or rock oil oil made of coal asphatuEl,
shae peat or other bituminous substances shall
manufacture Illuminating oil, shall be regarded as a
coal oil dis.iller.
Twenty. Keepers Of hotels, inns, or taverns shall
be classified and rated according 70 the yearly rental
or It net rented. according to the estimated yesry
rental Of 'lc house and property intended 10 be SO oc