The Wheeling daily register. [volume] (Wheeling, W. Va.) 1864-1878, 1866-08-11

| DelDR SoI OU.
A special tax is to be assessed from the
same date against distillers of burning
fluid and camphene, grinders OF coffee
and spices, and peddlers of liquors. Ped
dlers travelling by public cOnveyances
are classed as peddlers of the fourth
class. Persons whose business it is to
manufacture cigars, snuff, or tobacco IN
any form, should be Immediately assess
ed a special tax as tObacconists, without
reference to the amount of their products
| but where such persons now hold license
as manufacturers, they will not be sub
iect to the special tax until the explra-
ton of their present licenses as manufac
turers, unless they are engaged at the
same time in the manufacture of Other
| articles, in such manner as to be ]Iable
to special tax both as manufacturers and
as tobacconists- But no special tax, Is
imposed upon journeymen employed in
a cigar manufactory. ge
Persons now licensed as tobaccOnists
! should be assesseda special tax as whole
sale dealers when their sales exceed
twenty five thousand dollars.
Any person who is engaged III the
manufacture or preparation for sale OF
any articles OF compounds, or who puts
up for sale in packages, with his name
| or trade mark thereon, any articles OF
compounds, is liable, under the new law.
| to special tax as manufacturer.
Producers of ornamental and fruit
trees, and charcoal; selling the same at
wholesale, by themselves or authorized
agents, at places other than the place of
production, are exempt from special tax
ia respect thereof,
All boats, barges, and flats not used for
carrying passengers, nor propelled by
steam or sails, which are floated or tow
ed by tug boats or horses, and used ex-
clusively for carrying coal, oil, minerals,
or agricultural prodHcts TO market, will
be assessable under the new law with an
annual special tax, from and after the
expiration of the time covered by their
present enrolment fees and tonnage du-
| ties, in lieu Of such fees and duties. Such
boats of a capacity exceeding twenty
five tons and not exceeding one hundred
tons will bs subject TO special tax of
five dollar, ard when exceeding one
hundred tons, t , special tax of ten dol
lars, said fax TO he assessed and collect
ed as other special taxes provided for in
the act The above special tax on boats,
barges, and flats does not, however, af-
feet the liability Of the proprietOrs to
special tax rs express carriers or agents,
when doing business as described in par
agraph so Of section ~ of the act of June
80, 1864, as amended by the act Of July
Is, 1866.
Wholesale dealers are required, rs soon
as the amount Of their sales within the
year exceeds fifty thousand dollars, to
make monthly return Of sales to the AS
sistant Assessor, and pay the tax on sales
monthly, as other monthly taxes are
paid; aud in estimating the amount OF
sales, any SALES made by or through an
other wholesale dealer, need not again
DO ontinnatod and inoludad 20 snld Ivy the
party rUI Nhom tho sal" waA made.
Wholesale dealers now holding license
based on Il certain amount Of sales, will
be liable TO make monthly returns Of
sales as soon as their sales exceed the
amount named in the license wholesale
dealers in liquors, as soon as their sales
shall reach an amount which is less than
the basis of their license by the sum Of
thirty.seven thousand and five hundred
dollars.
The bond required Of lottery dealers is
further conditioned, by the new law,
that the dealer will pay the tax imposed
by law on the gross receipts of his sales,
and the managers of any lottery, now or
hereafter existing, can give the bond re-
Quired.
Cattle brokers should DO assessed on
the excess Of sales over ten thousand dol
lars in the same manner as Of wholesale
dealers.
Under the new law, "eveTy person Goth.
or than one having paid the special tax
as 4 commercial broker, or cattle broker,
or wholesale dealer, or retail dealer, or
peddler) whose occupation it IS to buy
or sell agricultural or farm products, and
whose annual sales do not exceed ten
thousand dollars, is to bero rogarded pro
duce broker
The payment of the special tax of
hotel keeper permits the person so keep
ing a hotel, &C., to furnish the necessary
food for the animals of tray elers or co
iourners, without the payment of an adj
ditional special tax as a livery table
keeper.
Lawyers, who have paid special TAX
as such, are exempted under paragraph
- from paying the special tax as real
estate agents.
If the annual receipts of an insurance
agent shall not exceed 500, a special
tax of S. only is imposed under the new
law; and the paragraph relative to IN.
surance brokers is omitted. No special
tax is imposed by the new law for selling
tickets or contracts of insurance against
injury to persons while travelling.
Apothecaries, who have paid the spe.
cial tax as such, are not required by the
new law to pay the tax as retail dealers
in liquor, in consequence of selling or O f
dispensing upon physicians pIescrip-
tions the wines aud spirits officinal in
the United States or other national phar-
macopocias, in quantities not exceeding
half a pint of either at one time, nor
exceeding, in aggregate cost value, the
sum of three hundred dollars per annum.
No special tax is required of q common
carrier, by the new law, where the gross
receipts do not exceed the sum of one
thousand dollars per annum. Draymen
and teamsters owning only one drav or
team will not be liable to this tax
BY proviso to section Il OF the act Of
July i3, 1866, brewers are exempted from
special tax as wholesale dealers, when
selling at wholesale, even at a place
other than their breweries malt liquors
manufactured By them.
Manual labor schools and colleges are
.,aoiol 20