The Kenosha telegraph. [volume] (Kenosha, Wis.) 1860-1888, 1866-08-30

III 10 atino the amount of sales for the
purpose of this section, any safes niauo ~ "
through another wholesale dealer on coihlliis-
sion shall not be again estimated anu inclu-
ded as sold bv the party for whom the sale was
Three Retail dealers shall pay ten dollars.
Every person whose business, or occupation II
to sell or offer for sale any goods, wares, or
merchandise of foreign or domestic production
not including spirits, wines, ale, beer, or other
malt liquors, and whose annual sales exceed
one thousand and do not exceed twenty 1--WE
thousand dollars, shall be regarded as retall
dealer.
Four. Wholesale dealers in liquors whose
annual sales do not exceed fifty thousand dol
shall pay one hundred dollars, and II exceed.
ing fifty thousand dollars, for every additional
one thousand dollars in excess OF hfty thouS-
and dollars they shall pay one dollar, ana sucn
excess shall be assessed and paid IN the saihe
manner as wholesale dealers. Every person
who shall sell or offer for sale any distilled
spirits, fermented liquors, or wines OF any
Kind in quantities of more than three gallons
at one time to the same purchaser, or whose
annual sales, including sales of other merchan-
disc shall exceed twenty five thousand dol
lars, shall be regarded as wholesale dealer
in liquor.
Five. Retail dealers in liquors shall pay
twenty-five dollars. Every person who shall
sell or offer for sale foreign or domestic Spirits
wine, ale, beer, or other malt liquors in guam
titles of three gallons or less and whose annu-
81 sales including all other sales ofOther mer,
chandise, do not exceed twenty-five thousand
dollars, shall be regarded as a retail dealer IN
liquors.
Six Lottery ticket dealers shall pay one
hundred dollars. Every person, association,
firm or corporation who shall make, sell, or o.
fer to sell lottery tickets or fractional parts
thereof, or any token, certificate, or device
representing or intending to represent lottery
ticket or any fractional part thereof, or any
n lottery u
age any lottery, or prepare schemes OF lotter-
les, or superintend the drawing Of any lottery,
shall be deemed lottery ticket dealer: Pro
Ujded, That the managers of any lottery shall
give bond in the sum of one thousand dollars
that the person paying such tax shall not sell
any tickets or supplementary ticket OF such
lottery which has not been Only stamped &C
cOrding to law, and that he will 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 as a horse
dealer: PrOUided, That one special tax having
been paid, no additional tax shall be imposed
upon any horse dealer for keeping livery sta
Bile, nor upon any livery stable keeper for deal
ing 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 feed,
or board horses for others, shall be regarded as
Nine. Brokers shall pay fifty dollars. Every
person, firm, or company, whose business it is
to negotiate purchases or sales of tocks, bonds
exchange, bullion, coined money, bank notes,
promissory notes, or other securities, for them
selves or others, shall be regarded as broker
PrOVtedd That any person having paid the
special tax as a banker shall not be required tC
pay the special tax as a broker.
Ten. Pawnbrokers using or employing a cap.
ital of not exceeding fifty thousand dollars
" md NIhp tCIn or ON
ploying a capital exceeding fifty thousand dol.
lars, for every additional thousand dollars in
excess of fifty thousand dollars, shall pay two
dollars. Every person whose business or oc
cupation it is to take or receive, by way Of
pledge, pawn, or exchange, any goods, wares
or merchandise, or any kind of personal prop
erty whatever, as security for the repayment
of money lent thereon, shall be deemed pawn
broker.
Eleven. Land-warrant brokers shall pay
twenty-five dollars. Any person shall be regard
ed as a land-warrant broker who makes bust
ness of buying and selling land warrants or of
furnishing them to settlers or other persons.
Twelve. Cattle-brokcrs, whose annual sales
do not exceed ten thousand dollars, shall pay
ten dollars;a and fexceedingthes sum of ten thou
sand dollars, one dOllarforeach additional thou
sand dollars; and such excess shall be assessed
and paid in the same manner as required of
wholesale dealers. Any person whose business
it is to buy or sell or deal in cattle hogs sheep
Thirteen. Produce brokers' whose annual
sales do not exceed the sum of ten thousand dol
lars, shall pay ten dollars. Every person other
than one having paid the special tax as a com.
mercial broker or cattle broker, or wholesale or
retail dealer or pedler, whose occupation it is to
buy or sell agricultural or farm products, and
whose annual sales do not exceed ten thousand
dollars, shall be considered as produce broker
Fourteen. Commercial brokers shall pay
twenty dollars. Any person or firm whose bu-
sness it is,as broker, to negotiate sales or pur-
chases of goods, wares or merchandise, or to ne
gotiate freights and other business for the own
ers of vessels, or the shippers, or consgnors, or
consignees of freight carried by vessels, shall
be regarded commercial broker.
Fifteen. Custom house brokers shall pay ten
dollars. Every person whose occupation it is,
as the agent of others, to arrange entries and
other custom house papers, or transact business
at any port of entry relating to the importation
or corporation of goods, wares or merchandise
shall be regarded a custom house broker -
Sixteen. Distillers shall pay one hundred dol
lars. Every person, firm, or corporation, who
dlst1ls or manufactures spirits, or who brews or
makes mash, wort, or wash for distillation or
the production of spirits, shall be deemed dis
tiller: ProOided, That distilers ofapples, grapes
or peaches, diStilling or manufacturing fifty and
less than one hundred and fifty barrels per year
from the same, shall pay fifty dollars; and those
dlstllllng or manufacturing less than fifty bar
rels per year from the same, shall paw twenty
dollars: Ind prooided further, That no tax shall
be imposed for any still, stills, or other appara-
tus used by druggists and chemists for the re-
coyery ofalcOhol for pharmaceutical and chem
zeal 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 brewer: PrOpided That any per-
son, firm or corporation, who manufactures
less than five hundred barrels per year shall
pay the sum of fifty dollars.
Eighteen. Rectitiers who shall rectify any
quantity OF .spirituous liquors, not exceeding
five hundred barrels, packages, or casks, CON
tanning not more than forty gallons to each bar
rel, package, or cash, shall pay twenty-five dol
lars; and twenty-five dollars additional for each
additional five hundred such barrels, packages
or casks, or any fractional part thereof Every
person, firm, or corporation, who rectifes pu-
rifles, or retines distilled spirits or wines by any
process, or who, by mixing distilled spirits or
wine with any materials, manufactures any spu-
rlous, imitation or compound liquors for sale
under the name of whiskey brandy, gin, rum
wine, spirits" or Swine bitters, or any 9TH
er name, shall be regarded as a rectitier
Nineteen. Coal oil distillers and distillcrs of
burning fluid and camphene shall pay fifty dol
lars. Any person, firm or corporation who
shall refine, produce, or distil petroleum, or
rock oil or oil made Of coal, asphaltum, shale,
regarded as coal oil distiller.
Twenty. Keepers of hotels, inns, or taverns,
shall be classified and rated according to the
yearly RENTAL or if not rented, according to the
estimated yearly rental of the house and prop
erty intended to be so occupied as follows to
wit: when the rent or valuation of the yearly
rental of said house and property shall be two
hundred dollars, or less, they shall pay ten dol
lars; and If exceeding two hundred dollars for
any additional one hundred dollars, or fraction |
al part thereofin excess oftwo hundred dollars, /!
five dollars: ProUided, That payment of such |
special tax shall be construed permit the per-
son so keeping hotel, inn, or tavern, to fIrn- |
ish the necessary food for the animals of such |
travellers or soiourners without the payment of |
an additional special tax as a livery stable keep
er. Every place where food and lodging are
provided for and furnished to travellers and So
lourners for pay shall be regarded as h0tel. |
inn, or tavern: Provided, That keepers of hotels
taverns and eating houses, in which liquors are
sold by retail, to be drank on the premises shall
paw an additional tax of TWENTY-FIVE dollors