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


Elzznz--.uzzAn..--.--Izzsa
8, may DO or,lened and directed by tho eouri
~ which bond shall be 6led by said asaeaso
y with the United Statos district attuIney 10
Is the district in which said proceedings in reu
i, may be commenoed Prorided fsrtacr, Tia
n In case said bond shall have been execute.
q aud the property returned before seizun
, thereof, by virtue OF the process aioresaid
q the marshal shall give notice of the penden
y cy Of proceedings in court 10 the parties e1
r ecuting said bond, by personal service Of
d publication. and In manner and form as the
/, court may direct, and the court shall there
y upon have iarisniction OF said matter and
$ parties In the same manner as II such pro
d perry had been seized by virtue Of the pro.
cess aforesaid. but Il said owner shall ne.
glect or refuse Co give said bond. the assessor
shall issue TO the collector or marshal afore-
t said an order to sell the same; aud she said
) collector OF marshal shall thereupon adyer-
tse aud sell the said property AT puche aue-
ton ia the same manner as goods may DO
sold on final execution in said districts and
the proceeds OF the sale, after doduoting the
reasonable costs ofthe seizure and safe shall
be paid 20 the court aforesaid. TO abide its
final order, decree, or Judgment.
SECTIONS IN REFERENCE TO SPIRITS, ALE,
BEER, ETC, REPEALED.
That sections ffty.throe, fty.four, fifty
five, tlfty-six, fifty-scven, tifty-nine, sixty
two, sixty-thrce, sixty-four, sixty-hve, sixty
six, siXty-sevcn, sixty-eight, siNty-ninc, and
seventy, be, and the same are hereby 10
| pealed, 70 take effect on the FIRST day Of Sep
TENDER eighteen hundred and sixty-siX.
EXCISE or SPECIAL TAXES.
| That eoctio, sa.scnt,, o,,.. ho a,,,.,,,dad I,.
striking out all after the enaeting clause and
inserting in lieu thereof the following; That
no person, firm, company, OF corporation.
shall be engaged in, prosecute, or carry on
any trade, business, or profession, hereinafter
mentioned aud described, until he or they
shall have paid special tax therefor in the
manner hereinafter provided.
HOW APPEALED.
That section seventy-two be amended by
striking ont all after the enacting clause and
inserting in lien thereofthe following; That
every person, firm, company, or corporation
engaged in amy trade, business, or profession,
on which special tax is imposed by law,
shall register with the assistant assessor Of
the assessment district FIRST his %. their
name or STYLE and in case of firm or COM
pany, the names of the several persons con-
shutting such firm or company, aud their
places of residence second. the trade, bust.
ness, or profession, and the place whore such
trade, business, or profession is TO be carried
on third, If a rectiter the number OF barrel
be designs 10 rectity; il peddlor, whether
he designs to travel on foot, or with one, two,A
or more horses or mules; if an inn-keeper i
the yearly rental value of the house and pro-
perry to be occupied for said purpose. All
of which facts snail be returned duly cert!-
fed by such assistant assessor, to both the
assessor and collector of the district; aud
the special tax shall be paid to the collector
or deputy collector Of the district as herein
after provided for such trade, business, or
profession. who shall give a receipt therefor.
EvAsIoNs--How PUNISHED.
That section seventy three be amended by
striking out all after the enactiug clause aud
inserting in lien thereof the following: That
any one who shall exercise or carry on any
trade business, or profession, or do any act
hereinafter mentioned, for exercising, carry
ing on, or doing Of which special tax is iln.
posed by law, without payment thereof as in
that behalf required, shall, for every such
offence, besides being liable 20 the payment
Of the tax, be subject to imprisonment for a
term not exceeding two years, or hne not
Eve hundred dollars, or both, and
iuch fine shall be distributed between the
United States and the inforIner, il there 10
my, as provided by law.
lUdL htNllou StNenIA-iOuI Dt ny
triking out all after the enacting clause aud
Inserting in lieu thereof the following: That
he receipt for the payment Of any special
AK shall contain and set forth the purpose,
rade, business, or profession for which such
AK is paid, and the name and place Of abode
# the person or persons paying the same; IL
~ rectiier, the quantity of spirits intended
o be rectihed; IL by peddler, whether for
rayelling on foot or with one, or two, or
more horses or mules, the time for which
,ayment is made, the date or time Of pay
nent, aud Except In case OF auctiOneers, pro-
luce brokers, commercial bT0l ers patent
light dealers, photographers, builders, insur-
nee agents, insurance brokers aud peddlers)
lac place at which trade, business, or profess
ion for which the tax is paid shall be car
led on: PrOridod, That the payment of the
pecial tax herein imposed shall not exempt
rom an additional special tax the person or
cIsons, Except lawyers, physicians, sur
cons dentists, cattle brokers, horse dealers,
produce brokers, commercial bro
ers, patent-right dealers, photographers,
uilders, insurance agents, insurance brokers
nd auctioneers,) or hrn, company, or corpo-
alton doing business in any other place than
hat stated; but nothing herein contained
hall require a special tax for the storage Of
Gods, wares, or merchandise in other places
han the place Of business, nor for the sale
y manufacturers or producers of their own
Gods, wares, and merchandise, at the place
T production or manufacture, and at their
rincipal Office or place Of business, provided
o goOde, wares, or merchandise shall be
ept except as samples, at said Office or place
f business. And every person exercising or
lrrying on any trade, business, OF profession,
r doing any act for which special tax Is
imposed, shall, on demand Of any officer Of
thermal revenue, produce and exhibit the re-
sipt for payment Of the tax, and unless he
ball do 50 may be taken and deemed not 70
ave paid such tax. And IN case any peddler
iall refuse to exhibit his o. her receipt, as
when demanded by any officer Of
lternal revenue. said officer may seize the
orHe OF mule, wagon, and contents, or pack,
undle, OF basket Of any person 10 refusing,
nd the assessor Of the district in which tie
.izurc has occurred may, on ten days notice,
ublished in any newspaper in the district,
+ served personally on the peddler, OF az his
welling-bouse, require such peddler TO show
suse, II any he has. why the horses OF mules,
agon, aud cOnteDts, pack, bundle, OF basket
seized shall not be forfeited; and in case
o sufficient cause Is shown, the assessor
Iay direct a forfeiture, and issue an order to
le collector or TO any deputy collector Of
le district for the sale Of the property 20
,rleited and the same, after payment Of
BE- expenses Of the proceedings, shall be
aid TO the collector for the use Of the United
iates And all suoh special taxes shall be-
n -