The Evansville journal. [volume] (Evansville, Ind.) 1866-1870, 1866-05-10

or gardening for recreation or adornmen
rather than pecuniary profit.
/ SO. Dividends from which the tax of five
per cent. has been withheld should be re
turned as income, exclusives of the tax
withheld, and after the total tax has beer
assessed, the amount.of tax withheld. may
be deducted therefrom.
40. Coupons on railroad bonds should be
! returned as income for the year, in. which
they mature, If they are good and collect
able. e-t = ..-rs-s = -..fi q ~.
i Al. Scrip dividends of companies named
in sections 40 and l22 are taxable as income
| at their nominal value; scrip dividends ot
other companies should be returned at
their market value at the time when re-
| ceived.' ef
N SCHEDULE A.
l. Gold and silver plate is subject to tax
| if kept for use, whether actually used or
/ not, except as provided in schedule A. But
if plate is permanently kept in bank or
| elsewhere for safety, and with no intention
to use the same, such plate is exempt.
| 2. Pianos. organs, &C., used in churches or
public edidees, are not taxable under sec
ton 100. The term "public edifices = is held
to include town halls, public libraries, pub
| lie halls, and the like; also, free schools
and academies which are maintained at
public expense, or are thrown open to the
| public nee of charge. Private Schools or
| academies. whether Incorporated or not,
supported whofiyor in PARTLY charging a
tuition fee, cannot be considered public
edifices within the meaning of the act.
Fsler lL1CENStG5s
! /. Section Y requires all applications for
license to be made in the district where
the business Is to be carried on. Section
"a requires all licenses, except auctioneers
and peddlers' licenses, to specify the place
the word g place y as here used is con-
strued to mean the premises occupied by
the Hcensee in the prosecution of his BUSH
ness, whether the place be a single room, in
a building containing many rooms, or
whether 1t be several buildings standing
on the same premises and used for q COM
mon purpose. But there are certain
branches of business which are not restric-
ted to such premises, as is provided, in the
act that lawyers physicians, surgeons,
dentists, catt1e-brokerS, and horSe-dealerS
may do business at any place whatever
under their licenses The licenses of pro-
duce brokers, commercial brokers, patent
right dealers, insurance agents, photo
graphers, architects, builders, plumbers,
and insurance brokers may, In order to
avoid the necessity of frequent transfers,
be drawn in general terms, naming the
county, State or States within which the
parties propose tc do business. Proprietors
of circuses, jugglers, &c, must have sepa-
rate license for each State.
2. The license of dealers must be assessed
upon the basis ofall sales made, including
sales through brokers', auctioneers, ped
oilers, and all other agents.
3. Manufacturers may. without other Ii
cenSes, sell their wares at the place of
manufacture or at their principal Office,
provided no wares are kept for sale at such
factory, or at his office, goods not of his
own production, he must have license as a
and his dealers license will be assessed up
ON his sales of such other goods only, and
not upon sales of his own manufactures.
f. Section 70 is construed 10 allow all Ii
censes to be transferred, either from one
person to another, or from one place to an
other, or both.
5. The tax required under the proviso to
section rs for license embracing all or
either two of the classes of business therein
named is twenty-five dollars.
8. From the terms of section IS it will be
understood that no license granted under
the internal revenue law gives any au-
thOrity to do any act whatever. A license
is merely evidence that the IiceIisee has
paid the tax imposed upon the business
4 A bankers license should be assessed
l1pQp. the even thousands of capital, omit
on the amount of their sales Should he re-
CURED CURED when applying for license to make
1t shall be found that the sales are II, exSs
81 the amount for which the license 4av
mas previously been assessed, an assess
once, and returnedto the collector lIrnrtb az
next monthly list. The assessor shon riLS
Judge nis OF the amount of sales, and not be
II 1t appears probable that loss will 11s me
Il the tax is not assessed. before the end of
me s1e year, I the assessment may be made
Gently commenced business he NAV he IL
t low 70 estimate his probable sales for |
tne coming year. 2Tl -
fos;. whenever licensed retail dealer is I
iound 10 nave made sales exceeding S35'OO0'
ne should be reassessed as a wfIoIessIa /
g dealer from the date ofshis first license
Iin ne GO eotiSector should indorse upon his T
TO- Whenever a license under which a 1
certain. limited amount OF business only /
AN pc tfansacted is transferred to another
person, the collector at the time of maISir1a
me transfer should enter upon tile IfcensS
me amount of business then already finne
ana such license so transferred i
y III cover transactions in the hands of
ne second or subsequent holder equal to (.
'ald limited amount, less the anlolirif or
mounts mus SO entered, and no more. p.
many cases upon the question whether the ~
,aiFy makes q business of doing the acts
peclnedi occasional acts do not render a
'eISoH maple 10 I1cenSe-taX, bit is not I
necessary that the business should he his /
ole business, or even his principal one in ,
~, dn lI ne may be held liable. If per-
nent, by words, deeds, or w-rffiney maj he
ready TO transact any kind Of business
herefor, although the business in ,,tSfin
nay not be his chief or exclusive occIira
ION, ,,5 IN the following named occupations
,1n pIoi - even occasional acts do not
ppear 70 be allowed by the terms of the ,
wv without license: Wholesale and retail {
eaiers In liquors, lottery ticket dealers. ~
iseaalers brewers Tectifiers, coal oil dis
raphers, circuses, jugglers. bowling aiievs'
roprlet9rs OF gift enterprises, keepers OF j,
ailons and jacks, lawyers, and Insurance {
r. Wholesale and retail dealers may do
lslness as confectioners, apothecarieS. and s
,pacconlsts at the same place withournd- 1;
y. a1o1 rT4i ilcenSe. a
10. wholesale dealers in liquors may sell +
q 4.s, at retail, and both wholesale and a
,.aIi uealers IN liquors may sell other mer- il
landfse, and may sell LIQUORS ft, he 1lrn'I er
tne premises without additional licensa
"a II IN S9e sales Of retail dealer in LIQUORS
ore than three gallons at one time ~ 9 81 q
me purchaser, he should be reassessed f ns n
wn9lesale dealer in liquors. The colIectassss b