The south-western. [volume] (Shreveport, La.) 1852-1870, 1866-09-05


and if exceeding two hundred dollars for any addition
al one hundred dollars or fractional part thereof in
excess of two hundred dollars, five dollars: Rogded,
That a payment of such special tax shall permit the
person so keeping hotel inn or tavern to furnish the
necessary food for the animals of such travellers
ourners without the payment of an additional special
tax as Ayery stable keeDer Every plaee where food
and lodging are provided and furnished to travellers
and sojourners for pay shall be regarded as hotel inn
or tavern Fe6gideI That keepers of hotels tayerns
aud eating houses in which liquors are sold bv retail
to be drank upon The premises shall nav an additional
of twenty-five dollars The yearly rental shall be
fixed and established by the assistant assessor of the
proper assessment district at its Droper yalue but if
rented at not less than the actual rent agreed on bv
the parties All steamers ana vessels upon waters of
the United States on board of which passengers and
travellers are provided with food lodging, shall be
subject to and required to paw TWENTY-FIVE dollars
Ff0Gtla3 That any person who shall make false or
fraudulent return concerning the actual rent mentioned
in this paragraph shall be subject to penalty therefor
of double the amount of the tax
Twenty,one. Keepers of eating houses shall pay ten
dollars. Every place where food or refreshments of
any kind not including where spirits wines ale beer
or other malt liquors. are provided for casual visitors
and sold for consumption therein shall be regarded as
an eatinghouse But the keeper of an eating house
pay special tax as a confectionery anything in this
act to the contrary Notwithstanding And keepers of
hotels inns, taverns and eating houses having paid
the special tax therefor shall not be required to pay
additional tax for selling tobacco snuff or cigars on
the premises anything this act to the contrary
notwithstanding.
TWENTY-FIVE Confectioners shall nav ten dollars
Every person who sells at retail conftcsf6nery sweet
meats comfts or other confeGts in any building shall
be regarded as a confectionery But wholesale and rel
tail dealers having paid the special tax therefor shall
be required to pay the special tax as confectiouer
anything this act to the contrary Notwithstanding
Twenty three. Claim agents and agents Cor procur-
ing patents shall pay ten dollars Every person whose
business to prosecute claims in any of the executive
departments Of the federal government or procure
patents, shall be deemed claim or patent agent as
the case may be.
Twenty four. Patentright dealers shall pay ten dol
lars. Every person whose business it is to SELL offer
for SALE patent.rghts shall be regarded as patent
right dealer
Twenty five Real estate agents shall pay ten dollars
Every person whose business is to sell or offer for
sale real estate fer Others or to rent houses stores or
other buildings real estate or to collect rent for 9TH
ers except lawyers paying special tax as such shall
be regarded as real estate agent
Twenty-six Convevanrers shall pay ten dollars.
Every person. other titan one having paid the special
lawyer claim agent, whose business it is to
draw deeds, bonds, mortgages wills, writs, or other
legal papers OF 20 examine titles to real estate shall be
regarded as Il conveyancer
Twenty-seyeh Intelligence office keepers shall pay
ten dollars Every person whose business it is to find
or furnish places of employment for Others or to find
or furnish servants uDo: anlication IN Titn or 6th-
crwis, sceying compensation therefor, shah be re-
gardeo IS an intelligence office keeper
Twenty-eight Insurance agents shall nav ten dol
lars ANY person who shall act as agent for any fire
marine life mutual or other insurance company or
companies or any person who shall negotiate or pro-
insurance for which he receives any commission
or other compensation shall be regarded as an insur
agent Pt0ridel, That if the annual receipts of
any person such agent shall exceed one hundred
dollars he shall pay five dollars only: ud DP0ci9eI
t1tHe That no special tax shall be imposed upon any
person for selling tickets or contracts of insurance
against injury to persons while travelling by land or
water.
Twenty-nine Foreign Insurance agents shall pay
fifty dollars. Every person who shall act as an agent
of any foreign fire, marine life, mutual other nsur-
ance company companies, shall be regarded as
foreign insurance agent.
Thirty. Auctioneers whose annual sales do not en-
Ceed thousand dollars shall pay ten dollars and if
exceeding ten thousand dollars, slsaA pay twenty dol
lars. Every person shall be deemed an auctioneer
whose business is to offer property at public sale to
the highest or best bidder Pr0cided That the provi
Sions of this paragraph shall not apply to judicial or
executive officers making auction sales by virtue of
any judgment decree Of any court nor public sales
made by for executors administrators or guardians
Of any estate held by them as such.
Thrty-one Manufacturers shall pay ten dollars.
Any person, firm corporation who shall manufacture
by hand or macney any goods wares, merchandise,
OF one thousahd doafs or VINO sh2 be engaged IN the
manufacture OF preparation of SAFE OF any articles or
colpouhos, OF sa5 Pu up l9F SAFE IN packages with
S om ai n, 'er'oH Slai DC regarded
ihlftytNo IGqGlerS Shali oe casSlhea and rated as
tollo"s to-"t: " hen uaveIhnS WIN more than two
o Or MUGS sS S & fis 5 ana 1ro Sn pay nffy d4 &
second class, ana SilaIi pay twenty-five doIlars; when
Tayelng with one morse or mnle the third class, and
shall pay htteen collars When travelling by foot or by
public conveyance the fourth Glass; and shall pay ten
dollars. Any person, except persons Peddng only
charcoal newspapers magazines, bibles, religions
tracts or tue Rroaucs OF MS arm or garden who sells
or offers TO sell at RETAIL goods wares, or other com
modues, uaFelhS lroh pace TO place IN the town or
throu9h tle country, Slall pe regarded as peddler
Logtdea mat any peddler who sells, or offers to SELL
distilled spirits lermehled liquors OF wines, dry goods
foreign or domesc by one or more original packages
or pieces at one tme to the same person or persons
who peddIes Jeweiry, sha pay nifty dollars: If0e!ded
tufSer That manufacturers and producers OF agrcul
tura tools and implements gGrden seeds fruit and or
namental trees stoves and hoow-ware, brooms wood
en- ware charcoal and gunp0|der delivering or seliug
at wholesale any OF SAID articles by themselves or their
authorised agents az plGces oner than the place OF
manoacre, sall not Ihereofe &c required TO pay any
sPecIai tax; HoT1@ea, J@Fhe, That persons who sell
sheh or other hsh' of Poth} traNehng from place to
place. ana hot o any shop stand Snail be required
to pay lHe doiilS only ana no specat tax SNAIL be
imposed for selling smell or other hSh from handcarts
or wheebarrows.
ThTty-three. Apothecarcs shall pay ten dollars.
Every person who keeps shop or building where med
icines are compounded prepared according to pre-
scrpons of ply ysicans where medicines are sold,
shall be regarded apothecary But wholesale and
retail dealers, who have paid the tax therefor shall not
be required to pay tax apohecary; nor shall
apohecares who have paid the special tax be required
to pay the t& retail dealers in liquor in consequence
of selling alcohol Or of selling of dispensing, upon
physicians prescriptions the wines and liquors oficinal
in pd oth