The south-western. [volume] (Shreveport, La.) 1852-1870, 1866-09-12
The AmendatorY Tax Bill.
CONTINUED.
DrnrrcNn III ]

|
PUBLIc-No. Ill.
AN ACT to reduce internal taxation and to a4nepd an
act entitled g An act to provide internal reYerue 10
support the government to pay interest on the PuoAc
debt, and for other purposes approved June nlrtl-
eth eighteen hundred and sixtyour, and acts amen
datory ther eof
furnish statement to the assessor or assistant sess
or which shall contain brief description of thF AMI
NAL its age and place places where used o! to be
used R0gtdea That all accounts potes, or deilaads
for the of any such horse jack, the 0w.ter or
keeper thereof not having paid the tax as atoFesail
shall be void
person who for fee reward shall prosecute defend
causes in any court of record other judicial tribunal
of the United States or any of the States, or whose
business il is to give legal advice IN relation 20 any
cause matter Whatever, shall be deemed tb be
Forty-four Physicians, surgeons and dentisss shall
pay ten dJllars. Every person except apothe-1res)
whose business II s, for fee ua& reward to prescribe
remedies ar perierm surgical operations toT the cure Q!
any bodil5 disease ailiag sha. be dcsned ph!s''
/ Eorfy-srs. Architects aud civil engineers shall pay
ten doIIrH Eyr,F perSea whose business y y q pan,
design, +. 3upeahleud tf CONSTRUCTOR ol NutsIl3n'
ships o. OF tgIs Jsidges or canals or rHf0ads
shall be regarded as an architect and civil engineer.
I0ri}td That this shall not include practical thfenr
/ ter who labOrs a building
Forty-six. Builders anu contractors shall pay ten
dollars Every person whose business IS to construct
buildings, vessels bridges canals, or railroads,
by whose receipts from building c0ptras eN-
ceed two thousand five hu dred doursin any one year,
shall be regarded as a builder aud contractor
Forty-seyen. Plumbers and gas filters shall pay ten
dollars. Every person, firm, corporation, whose
business it is TO ht furnish sell plumbing materials,
gas-pipes gas-burners other gas-hxtures shall be
| regarded plumber and gas-ttter.
Forty eight. AssayerS, aSsaying gold and silver, or
either of value not exceeding N one year twp hun,
dred and fifty thousand dollars, shall pay one htndred
dollars, and two hundred dollars when the value
ceeds hundred and fifty thousand dollars ana does
not exceed five hundred thousand dollars ard five
hundred dollars when the value exceeds five hundred
thousand dollars Any person or person or pers0ns or
corporation whose business occupation it is tosepaT
ate gold and silver from other metals mineral sub
stances with such such gold silver both, al
loved combined united to ascertain determine
the quantity of gold silver in any alloy conbina
ton with other metals shall be deemed an assayer.
| Forty mine. Miners shall pay ten dollars. Every
person firm, company, who shall employ ataers in
the business of mining for coal, or for gold slver
copper, lead zinc, speter other minerals not nav
ing paid the tax therefor a manufacturer, and
other, shall be regarded as miner! fr0rlda5 That
this shall not apply to any miner whose receipts
such shall not exceed annually one Thousand aoars
Fifty Express carriers and agents shall pay ten
dollars Every person. firm, or company, enghged IN
the carrying delivery of money valuable PAPERS or
any articles for pay, or doing an express business
whose gross receipts thererom exceed the spmof one
thousand dollars per annum shall be regarded as an
express carrier: FrOUi6ed That but special tax
of Ten dollars shall be imposed upon any one person
firm or company, in respect to all the business to be
done by such person. firm, company CONTINUOUS
route and the payment of such tax shall cover all
business done upon such route by such person hrn
COMPANY anywhere the United States; ana ,ucE TAX
shall be required only from the pnncpal IN su4h bsl-
ness and from any subordinate POCjd@d further,
That draymcu and teamsters owning only onesdray or
team shall not be required to pay such tax.
Fifty-one. Grinders of coffee spices shall pay one
hundred dollars. Any person who manufactures or
prepares for and SALE by grinding or other process
.coee Spices mustard adulterated coees Spices
or mustard shall be regarded grinder Of coffee or
spices: RtUridea, That any person who $ha.l roast
coffee for and sale shall be required topay the
special tax herein imposed upon grinders OF coffee OF
That section eighty be amended by striking tout all
after the enactng clause and inserting IN lieu thereof
the following: That the special tax shall NOT be I'M
posed upon apothecares, contectioners, butchers,
keepers of eating houses, inns, taverns, Or retail
Dealers except retail dealers in spirituous and malt
liquors, when their annual gross receipts shall not eX-
ceed the of thousand dollars any pro{isi0n OF
law to the contrary Notwithstanding the aHount of
se animal receipts to be ascertaned or estimated in
such manner the commissioner of internal rev
shall prescribe, well as the amount of all oeheF
nual sales or receipts where the is grhd, gated by
the amount of sales receipts; and where The amount
Of the has been increased by law above he amount
paid by any person, frm or company Or has keen I'M
derstaed or underestmated, such person, trm com
panv shall be again assessed, and pay the aount OF
such increase: P0yided, That when any person, be-
fore the passage of this act has been assessed for Il
cense no special tax shall be assessed until the eXpir
alton of the period for which such license assessed
That section eighty zone be amended by STRIKING ont
all after the enactng clause and inserting in lieu
thereof the following: That nothing contained II the
preceding sections OF this act shall be construed TO i'm
pose special tax upon winners who sell w|ne of their
own growth at the place where the same is male; naI
upon apothecaries as to wines or sprituous liquors
which they use exclusively in the preparation o; making
up of medicines; nor shall physicians be taxed for
kaening on hand medicines solely for the purpose OF
making up their own prescriptions for their.o"n pa
TENTS nor shall farmers be taxed manufacturers
nroducers for making butter cheese with milk from
their own cows or for any other farm products I'0
zjlq3 That the payment of any tax imposed by aw
shall not be held or construed to exemplary person
carving on anv trade business profession from any
penalty punishment provided by the laws Of any
State for carrying such t2ade business, o.; proes
sion within such State or in any manner to authclIse
the commencement or continuance of such trade bus
ness or profession contrary to the laws OF sush State
or in places prohibited by municipal aWj FOR stall
the payment Of any tax herein provided be held OF
construed to prohibit prevent any State tor+ placing
duty or for State other purposes on asy trade
business or profession upon which tax is imposed BY
Tha section eighty-slx be amended by striking out
all after the enacting clause, and inserting IN lieu there
of the following: That any person, firm, company o
corporaton manufacturing producing gDoGs, wares
and merchandise sold removed for con8uTEpHoh OF
use upon which taxes are imposed by law SHALL II
their return of the value and quantity render an &C
count of the full amount OF actual sales MADE by the
manufacturer, producer, agent thereof aad shal
state whether any part and II So what part O salo
goods wares, and merchandise, has been consumed OF
used by the owner, owners, agent used for she
production of some other manufacture Product, TO-
ether with the market value of the at the time
such use or consumption whether such goods wares
q or merchandise shipped for foreign port ol
consigned to auction commission merchants otlel
ing to the value at the place Of shipment wheH shp7et
for foreign port, or according TO the value at The
nse or consumption or consigned to others than agents
of the manufacturer or producer. The value anC
quantity of the goods wares and ACKNOWLEDGEMENTS
to be stated as aforesaid shall be estimated b. the
# tua sales made by the manufacturer or by lis agent
, And where such goods and merchandise tavt
been removed for consumption or for delivery = others
5 or placed on shpboard, no longer within tn
custody control of the manufacturer or his agent
not being in his factory store, or warehouse hP value
shall be estimated at the average Of the mar e value
of the like goods, and merchandise at the tint
when the same became liable to tax.
That section eighty-seven be amended bS striking
out all after the enactng clause, and inserting IN eI
thereof the following: That any person. firm, copany
or corporation who may be engaged in ti.e manu-
facture of tobacco snuff, cigars or who sFal here
after commence engage in such manufacture, beor
commencing or if already commenced before :c3ntnu
ing, such manufacture for which they maybe li4b
TO be assessed under the provisions Of 1.-THE law
shall in addition to compliance with all Other Provs
ions of law furnish to the assessor or assstan state
ment subscribed under oath affirmation ascpratel,