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

dollars. Any person whose business il Is "a
Keep horses for hire, or 10 LET, OF 10 keel,
feed, or board horses for others. shall be re-
garded a. a livery stable keeper
Nine Brokers shall pay fifty dOllars.-
] Every person firm, or company, whose bust
| ness il il 10 negotiate purchases or sales OF
stocks, bonds, exchange, bullion, coined
money, bank notes, promissory notes, OF
other securities, for themselves or others
shall be regarded as a brokers PrOridtd, That
any person having paid the special tax as a
banker shall not be required to pay the spe-
cial tax as a broker.
Ten. PawnbrOkers using or employing a
capital of not exceeding fifty thousand dol
lars, shall pay fifty dollarsi and when using
or employing q capital exceeding fifty thou.
sand dollars, for every additional thousand
dollars m excess of fifty thousand dollars,
shall pay two dollars. Every person whose
business or occupation IL is to take or re-
ceivc, by way of pledge. pawn, or exchange,
any goods wares, or merchandise, or any
kind of personal property whatever, rs sect-
| rity for the repayment Of money lent there
on, shall be deemed pawnbrOker.
Eleven. Land-warrent brokers shall pay
twenty-five dollars. Any person shall be re-
garded as a land-warTant broker who makes
business Of buying and selling land war
rants or of furnishing them 10 settlers or
other persons.
Twelve. Cattle brokers, whose annual sales
do not exceed ten Thousand dollars, shall pay
ten dollars; and if exceeding the sum of ten
thousand dollars, one dollar for each addi-
tional Thousand dollars; and such excess
shall be assessed aud paid in the same man
ner as required of wholesale dealers. Any
person whose business il is to buy OF sell or
deal in cattle, hogs, or sheep, shall be con-
sidered AS a cattle broker.
Thirteen. Produce brokers, whose annual
sales do not exceed the sum Of ten thousand
dollars shall pay ten dollars. Every person
other than one having paid the special tax
as commercial broker or cattle broker, or
Wholesale or retail dealer, or peddlcr, whose
occupation it is to buy or sell agricultural
or farm products, and whose annual sales do
not exceed ten Thousand dollars, shall be re-
garded as produce broker.
Fourteen. Commercial brokers shall pay
twenty dollars. Any person or firm whose
business it is, as n broker, to negotiate sales
or purchases of goods, wares, or merchan-
disc or to negotiate freights and other bush
ness for the owners of vessels, or for the ship
pers, or c0nsigners, or consignees Of freight
carried by vessels, shall be regarded cont
mercial broker,
Fifteen. Custom-house brokers shall pay
ten dollars. Every person whose occupation
it is, as the agent of others, 10 arrange ell
tries and other custom-house papers. or
transact business at any port of entry reat-
ing to the importation or expectation of
goods, wares, or merchandise, shall be re-
garded n custonl-house broker.
Sixteen. Distillers shall pay one hundred
dollars. Every person, firm or corporation,
IA IL.
brews or makes mash, wort, or wash for dis
tillaton or the production OF spirits, shall be
deemed distiller: Prorided, That distillers
of apples grapes, or peaches, distilling or
manufacturing fifty and less than one hun
drcd and fifty barrels per year from the same,
shall pay fifty dollars; and those distilling
or manufacturing less than fifty barrels per
year from the same, shall pay twenty dol
lars; AHd proUided further, That no tax shall
be imposed for any still, stills, or other APP
paratus used by druggists and chemists for
the recovery of alcohol for pharmaceutical
and chemical or scientific purposes which
has been used in those processes.
Seventeen. Brewers shall pay one hundred
dollars. Every person, firm, or corporation
who manufactures fermented liquors of any
name or description, for sale, from malt,
wholly or in part, or from any substitute
therefor, shall be deemed n brewer: PrOrided
That any person, firm, or corporation, vino
manufactures less than FIVE hundred barrels
per year, shall pay the sum of fifty dollars
Eighteen. Rectfers who shall rectify any
quantity of spirtuous liquors, not exceeding
five hundred barrels, packages, or casks, con-
tanning not move than forty gallons to each
barrel, package, or cask, shall pay twenty
five dollars and twenty-five dollars addi-
tional for each additional five hundred such
1,aalf mr. nslrg
part thereof Every person, firm, Jr cOrpo-
ration, who reetiies, puriiies, or retnes dis
titled spirits or wine by any process, or who, |
by mixing distilled spirits or wine with any
manufactures any spurious, imita-
ton, OF compound liquors for sale under the |
name of whiskey, brandy, gin, rum, wine,
spirits" or wine bitters,r or any other |
name, shall be regarded as a rectifier
Nineteen. Coal oil distillers and distillers |
Of burning fluid and camphene shall pay |
fifty dollars. Any person, firm, or corpo-
ration, who shall refine, produce, or dstil |
petroleum, or rock oil or oil made of coal,
asphaltum, shale, peat, or other hituminOus
substances, or shall manufacture illuminat-
ing oil, shall be regarded as a coal oil dis
tiller.
Twenty. Keepers of hotels, inns, or tav-
srns, shall be classified and rated according
10 the yearly rental, or, if not rented, ac-
,ording to the estimated yearly rental of
he house and property intended to be SO
occupied as follows, tO-wit: when the rent
)r valuation of the yearly rental of said
louse and property shall be two hundred
dollars, or less, they shall pay ten dollars
md If exceeding two hundred dollars Tor
my additional one hundred dollars or frac-
ional part thereof in excess of two hundred
dollars. five dollars: Prorided, That pay
nent of such special tax shall be construed
o permit the person so keeping hotel, inn,
II tavern, to furnish the necessary food for
he animals of such travellers or s0iOurners
without the payment of an additional spe-
ial tax as a livery stable keeper. Every
lace where food aud lodging are provided
or and furnished to travellers and s0journers ,
or pay shall be regarded as hotel inn, or
avern: Prorided That keepers of hotels,
averns, and eating-hOuses, in which liquors
re sold by retail, to be drank upon the
remises, shall pay an additional tax of
twenty-five dollars. The yearly rental shall
e fixed and established by tue assistant as
essor of the proper assessment district at :
Is proper value; but if rented, at not less /.
han the actual rent agreed ON by the par
les. All steamers and vessels, upon waters
the United States, on board of which pas
angers or travellers are provided with food
r lodgings, shall be subject TO and required
D pay twenty-five dollars; Proridod, That
ny person who shall make false or fraud
lent return concerning the actual rent men
oneo in this paragraph shall he subject to i
penalty therefor of double the amount Of
le tax.
Twenty-one. Keepers Of eating-h shall