The south-western. [volume] (Shreveport, La.) 1852-1870, 1866-08-29
Concerning Special Taxes.

attended. no falu Ifoposeu OHi9 y leH 1liai oot4-
pancs have arrived.
Concerning Special Taxes,
we publish the following letter of instructions from
commissioner Collins to Thos Phillips, Esq, assistant
assessor Of this district for the information Of our read
ers. it should receive their careful attention as this
is one Of the two things that they are vitality interested
H. viz: the tax collection. It is dated at Washington,
July 31st, 1866, and reads as follows
Licenses are abolished and Especial tax" is substi-
tuted therefor.
By the provisions Of section so, bccomes the duty
Of assessors to reassess any person. firm or company,
holding license for any excess Of the special tax sub
sttuted therefor the license tax which has been
paid from the LIST day of August 1866, raably up to
the 1st day of May, 1867.
Under these provisions, persons having license as
wholesale dealers in liquor brewers dstillers, and
propretors of Gift enterprises will be liable to reasc
ment from the list day Of August 1866 Every whole
sale dealer liquors for instance who has paid $50
for his license will be Immediately liable to reassess
ment for the nine months ending May lst, 1867, the
amount Of reassessmcnt being S3T So
A special tax is to be assessed from the same dHte
against dstiiers of burning fluid and eamphene grind
ers Of coffee and spices and peddiars OF liquors.
Peddlars travelling BY public conyeyances are cassed
as peddars Of the fourth class Persons whose bust
ness it is to manuta ture cigars, snuff or tobacco I'D
any form should be Immediately assessed special tax
/ Us tobacconsts without reference to the amount of
their products but where such persons now hold IL
4 cense as manufacturers, they viii be SUBJECT 10 the
special tax until the expiration Of their present licenses
manufacturers unless they are engaged at the same
time in the manufacture OF other articles IN such man
ner as to be liable to special both manutactur
ers and as tobacconsts But no special tax + imposed
upon iourneymen employed in cigar mandatory.
Il Persons now licensed tobacconists should be as
sessed special tax as wholesale dealers when their
4 sales exceed twenty-five thousand dollars.
Il ANY vi il
preparation for sale OF any articles or compounds or
who puts up for sale III packages, with bs name or
trademark thereon any articles or compounds i lia
BE under the new law, to special tax as hanuac
turer.
Producers OF ornamental and fruit trees, ahd char
coal selling the same at wholesale, BIZ themselves Or au
thorscd agents, at places other than the place Of pro-
ducon are exempt from special tux III respect tHereo
/ All boats, barges, and flats not used lor carrying
passengers nor propelled by steam or sas, WHich are
toated 0r owed by tugboas or horses, and used eX-
clusively for carrying coal, Oil minerals or agneutnr
al products to market will be assessa6e under te new
Law with annual special tax, from and after the eX
pration Of the time covered by therpresent enrolment
fees and tonnage duties m 5sea OF such fees and duties
Such boats OF capacity exceeding twenty-five tons
land not exceeding one hundred tons will be SUBJECT to
special tax Of five dollars, and when exceeding one
hundred tons, special tax Of ten dollars, said tax to
be assessed and collected as other special taxes PROVIDED
for ii the act The above special tax on boats, bar
.
the propreors TO special tax IS express carriers or
agents when doing business as described IN paragraph
so Of section 10 Of the act Of JuRe 30 1854 as amend
ed by the act Of July l3, 1856
Wholesale dealers are required ~ soon rs the amount
OF their sales within the year exceeds hity thousand
dollars to make monthly return Of sales to the assist
ant ASSESSOR and pay the tax on sales monthly, as
other monthly taxes are pad; and m estimating Inc
amount Of sales any sales made by or through another
wholesale dealer need not again DC estimated ana m
Guided 81 sold by the party tor Whom the SAFE was
\ made. wholesale dealers now holding license based
on certain amount Of sales wIil DC liable to make
monthly retErS OF sales as soon as their sales exceed
the amount named ~ t9e incense, "hoesae dealers
IN liquors. as soon as their sales shall reach an amount
which i less than the basis OF their license by the sum
Of thirty-seven thousand and five hundred dollars.
The bond required o. lottery dealers u further con
muoned, Ply the new law, taab te ot'iet WI Pay ie
tax imposed by law On the gross receipts OF ms sales
and the managers OF oH lottery now OF hereafter eA
isting, can give the BOND required.
n Cattle brokers should ne assessed on ING excess ol
sales over ten thousand dollars ID the same manner
as Of wholesale dealers
Under the new lazy, every person (other hah one
having paid the special tax as commefcai broker OF
cattle broker or wholesale dealer or retail aealer OF
pedqlaFl whose occupation II 7 % oaS o. IT
tura farm products aud whose annual sales DO not
exceed ten thousand dollars u to Pc regarded pro
duce broker"
n Ihe payment q the specidi taA OF hotelAeel'5r
Fl IeFihlts lAe Pei70,' ~ Sel't'7 80 -
the necessary food for the animals Of travellers or So
ourners, without the payment Of an additional specai
tax as liyery-stabe keeper
Lawyers, who have paid special tax as sueh, are
exempted under paragraph - from paying the special
4 tax as rea[estate agents
Ii the annual receipts OF az insurance agent shall not
exceed 500, special tax OF ~ only Is imposed under
the new law; and the paragraph relative TO 2asfaIea
brokers Is omitted no special tax Is imposed by me
law for selling tickets or contracts Of insurance
against injury to persons while travelling.
Apothecaries, who have paid the special tax az such
are hot required by the law to pay the tax as re-
tail dealers in liqour, in consequence OF selling or OF
and snirifs ofcina in he United States or other ma
tionai acknowledgements in quantities hot exceeding
half nint Of either at one time nor exceeding in ag
areeate cost value the sum of three hundred dollars
6er annum
NJ snecial tsx is REQUIRED Of common carrier, BY
the new INV. where the pross receipts do not exceed
the sum Of one thousand dollars Der annum. Dray-
Il