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


ceipts from building contracts exceed two
five hundred dollars in any one year,
shall be regarded as builder and contractor. |
Forty-seven. Plumbers and gas-fitters shall
pay ten dollars. Every person, firm, or cor
whose business it is to fit furnish or
sell plumbing materials, gas-pipes, gas-burners |
or other gas-fxtures, shall be regarded plum |
Der and gas-ftter.
Forty-eight. Assayers, assaying gold and
silver, or either, of value not exceeding in |
one year two hundred and fifty thousand dol |
lars, shall pay one hundred dollars, and two |
hundred dollars when the value exceeds two
hundred and fifty thousand dollars and does |
not exceed five hundred thousand dollars, and
five hundred dollars when the value exceeds |
five hundred thousand dollars. Any person Or
persons or corporation whose business or oc-
cupation it is to separate gold and silver from
other metals or mineral substances with which
such gold or silver, or both, are alleged, com
bined, or united, or to ascertain or determine
the quantity of gold or silver in any alloy or
confirmation with other metals, shall be deemed
an asSayCr.
Forty nine. Miners shall pay ten dollars
Every person, firm, or company who shall en-
ploy others in the business of mining for coal
or for gold, silver, copper, lead iron, zinc
spelter, or other minerals, not having paid the
tax therefor as manufacturer, and no other,
shall be regarded as miner: ProUided, That
this shall not apply to any miner whose re-
ceipts as such shall not exceed, annually, one
thousand dollars.
Fifty. Express carriers and agents shall pay
ten dollars. Every person, firm, or company,
engaged IN the carrying or delivery of money,
valuable papers, or any articles for pay, or do
ing an express business, whose gross receipts
therefrOm exceed the sum of one thousand
dollars per annum, shall be regarded as an ex-
press carrier PrOUided, That but one special
tax of ten dollars shall be imposed upon any
one person, firm, or company, in respect to all
the bushes to be done by such person, firm, or
company, on continuous route, and the pay
ment of such tax shall cover all business done
upon such route by such person, firm, or COM
pany, anywhere in the United States and such
tax shall be required only from the principal
in such business, and not from any subordinate:
Procided further, That draymen and teamsters
owning only one dray, or team shall not be re-
CURED to pay such tax.
Fifty one. Grinders of coffee or spices shall
pay one hundred dollars Any person who
manufactures or prepares for use and sale, by
| grinding or other process, coffee, spices, or
mustard, or adulterated coffee, spices, or mus
| tard, or any article or compound intended for
use in the aduteratiOn of or as substitutes for
coffee, Spices or mustard, shall be regarded as
| a grinder of coffee and spices: Provided, That
any person who shall roast coffee for use and
sale shall be required to pay the special tax
herein imposed upon grinders of coffee or
| spices.
| That section eighty be amended by striking
out all after the enacting clause, and inserting
| in lieu thereof the following: That the special
tax shall not be imposed upon apothecaries,
cOnfectioners, butchers, keepers of eating
| houses, hotels inns or tayerns, or retail deal
ers except retail dealers in spirituOus and malt
| liquors when their annual gross receipts shall
not exceed the sum of one thousand dollars
any provision of law to the contrary notwith-
standing; the amount OF such annual receipts
| to be aScertained or estimated in such manner
as the Commissioner of Internal Revenue shall
= = amOunt q he
annual sales or receipts where the tax is grad
uated by the amount of sales receipts and
where the amount of the tax has been increas-
ed by law above the amount paid by any per
son, firm or company, or has been understated
or undereStimated, such person, firm, or com
pany shall be again assessed, and pay the
amount of such increase PrOg5ded, That when
any person. before the passage of this act, has
been assessed for a license, the amount thus
assessed being equal to tax herein imposed for
the business covered by such license no special
tax shall be assessed until the expiration of
the period for which such license was assessed.
That section eighty be amended by
striking out all after the enacting clause and
inserting in lieu thereof the following: That
nothing contained in the preceding sections of
this act shall be construed to impose a special
tax upon winners who sell wine of their own
growth at the place where the same is made
| nor upon apothecarles, as to wines or spritu-
Gus liquors which they use exclusively in the
| preparation or making up of medicines nor
shall physicians be taxed for keeping on hand
medicines solely for the purpose of making up
| their own prescriptions for their own patients ;
nor shall farmers be taxed as manufacturers or
producers for making butter or cheese with
milk from their own cows, or for any other
| farm products PrOided, That the payment
| of any tax imposed by law shall not be held or
construed to exempt any person carrying on
any trade, business or profession from any
| penalty or punishment provided by the laws
n do h,1ci
| or profession within such State, or in any man.
ner to authorize the commencement or con-
tinuance of such trade, business, or profes-
sion contrary to the laws of such State or in
places prohibited by municipal law !; nor shall
the payment of any tax herein provided be
held or construed to prohibit or prevent any
STATE from placing duty or tax for State or
other purposes on any trade. business, or pro-
tessiOn, upon which a tax is imposed by aw
That section elghty-SiX be amended by stri-
king out all after the enacting clause, and in
serting in lieu thereof the following: That any
person, firm, company, or corporation manu-
facturng or producing goods, wares and mer-
chandlse, sold or removed for consumption or
use, upon which taxes are imposed by law, shall
in their return ofthe value and quantity render
an account of the full amount of actual sales
made by the manufacturer, producer, or agent
thereof, and shall state whether any part, and
If So what part Of said goods, wares and mer-
chandlSe, has been consumed or used by the
owner, owners or agent, or used for the prOduc-
ton of another manufacture or product ,togeth-
er with the market value of the same at the time
OF such use or consumption; whether such goods
wares and merchandise were shipped for for
elgn port or consigned to auction or commits
sion merchants, other than agents, for sale; and
shall make return according to the value at
the place of shipment, when shipped for a for
cign port, or according to the value at the place
OF manufacture or production, when removed
for use or consumption, or consigned to others
agents the
The value and quantity of the goods, wares and
merchandise required to be stated as aforesaid
shall be estimated by the actual sales made bv
the manufacturer or his agent. And where such
goods, wares or merchandise have been remov-
ed for consumption or for delivery to Others. or
placed on sh1pboard, or are no longer within the
custody or control of the manufacturer or his
agent, not being in his factory, store or ware
mouse, the value shall be estimated at the av-
erage of the market value of the like goods
wares, and merchandise at the time when the
same became liable to tax
mat section elght-seven be amended by striking
out all atterthe enacting clause, and inserting in ie
thereof the following: That any person. firm com
pany or corporation who may now be engaged in the
manufacture OF tobacco snuff or cigars or who sba
hereafter commence engage in such manufacture
before commencing, or, if already commenced be-
fore continuing, such manufacture for which thew
may De liapie 10 be assessed under the provisions of
this law SHALL i'll addition to compliance with il
oher provisions OF law, furnish to the assessor or
assistant assessora statement subscribed under oath
riatIoi accurately setting forth the place, and
II III CITY the street and mum her OF the street where
the manufacturing is is to be, carried on. the
name and description of the manufactured article |
and If the shall be manufactured for or 70 he
sold and delivered to any other person or party The
name and residence and business occupation of
the person or party Tor whom the said article is to be
or to whom it is to be delivered and
generally the kind and quality manufactured or pro
posed to be manufactured and shall give bond to
lne Onlted States, with one or sureties to be
by the collector of the district in the sum
1l thTee thousand dollars for each cutting machine
Kept Tor USE IN the sum of thousand dollars for
each screW-pre kept for use in making plug or
pressed tobacco in the sum of five thousand dollars
Tor each hydraulic press kept for use in the sum Of
one thousand dollars for each snuff null kept for use
ana In the sum OF one hundred dollars for each per
son enpioyed by SAID person, firm company or cor
pofation In making cigars, conditioned that he win
comply with all the requirements of law in regard to
ne manufacture OF tobacco, snuff, cigars chat he
VIII not employ others 10 manufacture cigars who
ave not obtained the requisite permit for making
,igars that he will not engage in any attempt, by
himself or by COLLISION with Others, TO defraud the
government of tax on any mannfactura Of tohoo |