The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1866-08-17

CONTINUED
Seventeen. Brewers shall pay one hundred
dollars. Every person, firm, or corporation
who manufactures fermented liquors OF any
name or description, for sale, from MATT
wholly or in part, or from any SUBSTITUTE
therefor, shall be deemed brewer: Prorlded,
That any person, firm, or corporation, VINO
manufactures less than five hundred Darre4s
per wear, shall pay the sum OF fifty dollars.
Eighteen. Rectifers who shall rectify any
quantity Of spirituous liquors, not exceeding
five hundred barrels, packages, or casks, con-
tanning not more than forty gallons TO eacn
barrel, package, or eask, shall pay twenty
five dollars; and twenty-five dollars addi-
tional for each additional five hundred such
barrels, packages, or casks, or any fractional
part thereof Every person, firm, or corpo-
ration, who rectifies, purifies, or reines dis
titled spirits or wine by any process, or who,
by mixing distilled spirits or wine with any
materials, manufactures any spurious, lnllta-
ton, or compound liquors for sale, under the
name of whiskey, brandy, gin, rum, wine,
spirits" or wine bitteTs, or any other
name, shall be regarded as rectifer.
Nineteen. Coal oil distillers and distillers
of burning fluid and camphene shall pay
fifty dollars. Any person, firm, OF corpo,
ration, who shall refine, produce, or distll
petroleum, or rock oil or oil made of coal,
asphaltum, shale, peat, or other bituminous
substances, or shall manufacture illuminat-
ing oil shall he regarded as coal oil dis
tiller
Twenty. Keeper>of hotels, inns, or tav-
ems, shall be classified and rated according
TO the yearly rental or, if not rented, ac-
cording to the estimated yearly rental of
the house and property 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 dollars;
and if exceeding two hundred dollars, tor
any additional one hundred dollars or frac-
tional part thereof in excess of two hundred
dollars, five dollars: PTOrided, That pay
ment of such special tax shall be construed
to permit the person so keeping hotel, inn,
or tavern, to furnish the necessary food for
the animals of such travellers or sojournerS
without the payment of an additional spe-
cial tax as a livery stable keeper Every
place where food and lodging are provided
for and furnished to travellers and sojOurners
for pay shall be regarded hotel, inn, or
tavern: PrOUided, That keepers of hotels,
taverns and eating-hOuses, in which liquors
are sold by retail, TO be drank upon the
premises shall pay an additional tax OF
twenty-five dollars. The yearly rental shall
be fixed and established by the assistant as
SCISSOR of the proper assessment district at
it's proper value: but if rented, at not less
than the actual rent agreed OF by the par
ties. All steamers and vessels, upon waters
of the United States, on board Of which pas
sengers or travellers are provided with food
or lodgings, shall be subject to and required
TO pay twenty-five dollars PrOrided, That
any person who shall make false or fraud
ulent return concerning the actual rent men
toned in this paragraph shall be subject to
a penalty therefor of double the amount of
the tax.
Twenty-one. Keepers OF eating-houses shall
pay ten dollars. Every place where food or
y.gaTy1 .at
spirits, wines, ale, beer, or other malt liquors,
are provided fer casual visitors and sold for
consumption therein, shall be regarded as an
eating house But the keeper Of an eating
house, having paid the tax therefor shall
not be required to pay a special tax as q con-
tectioncr anything III this tactl TO the con-
trary notwithstanding. And keepers of ho-
tells, inns, tavcrns, and eating -houses, having
paid the special tax therefor, shall not he re-
qulred to pay additional tax for selling to-
baecO, snuff, or cigars on the same premises,
anything in this act to the contrary not with
standing.
Twenty-Five. Confectioners shall pay ten
dollars. Every person who sells at retail
confectionery, sWeetmeats, cOmfits, or other
confects, in any building, shall be regarded
as a cOnfectiOner. But Wholesale and retail
dealers, having paid the special tax therefor |
shall not be required to pay the special tax
as a confectioner, anything in this act TO the
CoubidlS MISUNDERSTANDING.
Twenty Claim agents aud agents |
for procuring patents shall pay ten dollars |
Every person whose business it is to prose- |
cute claims in any Of the executive DEPART |
ments of the federal government, or procure !
patents, shall be deemed claim or patent |
agent, as the case may be.
Twenty-four, Patent-right dealers shall |
pay ten dollars. Every person whose bust |
ness 1t is 10 sell, or offer for sale, patent
rights, shall he regarded as q patent-right |
dealer,
Twenty-Five. Real estate agents shall paw /
ten dollars. Every person whose business |
it is to sell or offer for sale real estate for
others, or 10 rent houses stores. or other
or real estate, or to collect rent for
others, except lawyers paying a special tax
as such, shall BIO regarded as n real estate
agent.
Twenty-six. Conveyancers shall pay ten
dollars. Every person, other than one hav-
ing paid the special tax as q lawyer or claim
agent, whose business it is to draw deeds,
bonds, mortgages, wills, writs, or other legal
papers, or TO examine titles to real estate
shall be regarded as conveyancer
Twenty-seven. Intelligence Office keepers
shall pay ten dollars. Every person whose
business it is to find or furnish places of en-
ployment for others, or to find or furnish
servants upon application in writing or
otherwise, receiving compensation therefor
keeper.
Twenty Insurance agents shall nav
jen dollars. Any person who shall act as
agent of any fire, marine life mutual or
)ther insurance company or companies or
my person who shall negotiate or procure
for which he receives any commits
ion or other compensation, shall be regarded
Is an insurance agent: Prorided That if the |
annual receipts of any person as such agent :
hall not exceed one hundred dollars, he
hall pay five dollars only: lind prorided 6
urther, That no special tax shall be imposed i
lpon any person for selling tickets or con-
racts of insurance against injury to persons {
While travelling by land or water. t
Twenty mine. Foreign insurance agents S
hall pay fifty dollars. Every person who 9
hall act as agent of any foreign fire. marine. 5
ife, mutual or other insurance company or )
ompanies shall be regarded as foreign in :
urance agent.
Thirty. Auctioneers, whose annual sales t
% not exceed ten thousand dollars, shall
ay ten dollars, and if exceeding ten thou.
and dollars shall pay twenty dollars Every
usiness it is to offer property at public sale
0 the highest or best bidder: Prorided. That
be provisions of this paragraph shall not
pply TO judicial or executive officers max.
az auction sales by virtue of any Judgment
T decree of any court, nor public sales made
ians of any estate held by them as such |
Thirty-one. Manufacturers shall pay ten q
ollars Any person, firm, or corporation :
Tho shall manufacture by hand or machine
! any goods, wares, or merchandise, not
therwise provided for, exceeding annually
1e sum of one thousand dollars, or who c
lall be engaged in the manufacture or pre- =
aratioT for sale of any articles or COM
Dunds. or shall put up for sale in packages 7
18th his own name or trademark thereon
~ articles or compound. shall be regarded N
a manufacturer. L
Thirty-two. Peddlers shall be classified and :,
ted as follows, to-wit: When travelling
it'll moro than two horses, or mules, the q
st class, and shall pay fifty dollars; when Oh
ayelling with two horses, or mules, the OF
cond class, and shall pay twenty-five dol p
re-; when travelling with one horse or al
ule, the third class, and shall pay fifteen | en-
,llars; when travelling on foot, or by pub .
conveyance, the fourth class, and shall .
" ten dollars. Any person, except persons If
'ddling only charcoal, newspapers, maya