The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1867-05-12


observation-disclosures keepers as such. Hotels ar
| open 10 All who choose 10 enter, without
previous stipulation, expecting entertain
ment, unless tho house Is full while board
lng-houses are open only TO those who by
previous arrangement have acquired right
| To entertainment nc such rate Of payment al
may be agreed upon.
"a. The special tax of hotel keeper ID
based upol the annual rent or rental value
of that portion Of the premises which Is ac
tually used for hotel purposes. Barber So,
looms, billiard rooms, and liquor, segar and
newspaper stands are tho usual oOnc0mitants
of o hotel and in assessing the special tax 81
hotel keeper, no deduction should DO made
from the rent or rental. value of the entire
premises on account of any portion thereof
leased TO the keepers Of such stands, rooms
or saloons.
When portion Of the premises is leased
for ordinary stores, such as hat and cap,
drug or furnishing stores, a ratable proper
tion of the amount paid for the entire prem
ises may be deducted. The sum thus deduc-
ted may be greater or may be less than the
amount Orient paid by the actual occupants
of such stores
%. If any person manufacture in excess of
$1,000 at each of two or moro places, he
should pay special tax for each such
place.
20. Where iourneymen take clothing,
shoes, &C., to their houses and make them
up there. they should pay tax as manufac-
turers, If their manufactures exceed $1,000
annually. Under their tax receipt they may
employ others at the place named therein.
a. ALI applications for permits to hold
lotteries, &c, for charitable purposes free
of tax, must be made through the collector
of the district, and should bear his recon-
mendation.
20. Selling at wholesale under the thirty
second paragraph of section seventy-nine is
understood to mean selling to others to sell
again, without reference to the quantity
sold.
30. Apothecaries, who have paid the spec
ial tax as SUCH are not required to pay tax
as retail dealers in liquor, III consequence of
selling or as dispensing upon physicians
prescriptions the wines and spirits oflicnal
in the United States or other national phar-
macopGias, in quantities not exceeding half
q pint ofeither at one time, nor exceeding in
aggregate cost value the sum of three hun
dred dollars per annum, nor in consequence
of selling alcohol.
80 When spirituous liquors are medical
ted or mixed with foreign substances, but to
SO slight degree that they are still used as
beverages and are sold as such, tho special
tax of liquor dealer will be required of the
seller. When the medication of admixture
is carried to such an extent that the liquor
Is no longer susceptible of being used as
beverage, such tax will not be required.
81. Butchers whose sales do not exceed
$1,000 annually, and butchers who sell butch
srs' meat exclusively by themselves OF
agents, travelling from place to place, are
subject to special tax of five dollars only; but
III butchers whose annual sales exceed
thousand dollars are required to |
make return of sales, and pay a tax of one |
l0llar for every Thousand dollars, in ex- |
less of twenty-five thousand dollars in the |
manner required of wholesale dealers.
80. Cattle brokers are required to be as
essed on the excess of sales over ten thou
and dollars in the same manner as whole |
ale dealers.
49, Builders and contractors are not sub |
oct to special tax in any year in which they |
o not construct on contract, nor unless their |
are in excess Of $2500
3d. A miner may employ one person in the |
usiness Of mining for coal, silver, &c,
1ithout payment OF special tax
IS. The liability Of peddlers and CONNER
ial brokers to special tax depends upon the
cts done, and is not affected by The fact
bat the party is employed by others and is
citing merely as an agent.
! 10. Watches aud watch chains do not
bme within the definition of jewelry, and
lay therefore be sold under tho tax receipt
a common peddler.
81. A retail dealer in liquors wishing to
lose up business, may sell out his whole
Jock at one auction sale to different pur-
1asers, or may sell the whole at private
lie to one purchaser, without payment of
)ecial tax as wholesale dealer in liquors.
38. Farmers and gardeners may sell all
roducts of their own farms and gardens in
lie mannerof peddlers, without payment of
,eclal tax on such.
&c., Under the act of March 2, 1867, no
,ecial tax is required of any person for the
of butter or cheese.
40. In assessing the special tax upon boats,
lrges, and flats. under the last proviso to
ction 103, the capacity is to be determined
the customs admeasurement.
AL Persons travelling about the country
the agents of manufacturers or dealers,
eking orders for goods as agents of one
rson or firm only and who are paid a sal
Y, but who receive no commissions what
er, should not be required to pay tax as
oduce or-commercial brokers.
49, Apothecaries, confectioners, plumbers
d gas-ftters whose annual sales exceed
thousand dollars, are required
pay, in addition to the special tax, one :
liar for every thousand dollars of sales in ,
cess of said twenty-five thousand dollars, =
, taxes on such excess to be assessed and q
ID in the manner provided in the case of /
olesale dealers. v
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