The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1867-05-19

clearinghouse keepers as such. Hotels are
open to all who choose 10 enter, without
previous stipulation, expecting entertain
ment, unless the house is full; while board
Lighthouses are open only TO those VINO Dy
previous arrangement have acquired night
/ to entertainment at such rate of payment as
NAV be agreed upon.
"a The special tax of a hotel keeper Is
based upoh the annual rent or rental Ealue
/ of that portion of the premises Wnlen y &C
/ tually used for hotel purposes Barber sa
/ looms. billiard rooms, and liquor, segar and
newspaper stands are the usual onePmltahts
/ of hotel and in assessing the speclal TAX 81
I a hotel kaeDer no deduction should be made
/ from the rent or rental value OF the entire
{ premises on account of any portion Thereon
/ leased to the keepers of such stands rooms
+ or saloons
When a portion Of the premises Is leased
+ for ordinary stores, such as hat and cap
/ drug or furnishing stores, a ratable proper
4 ton of the amount paid for the entire prem
/ ises may be deducted. The sum thus dedue-
I ted may be greater or may be less than the
! amount of rent paid by the actual occupants
/ of such stores.
25. If any person manufacture in excess OF
+ $1,000 at each of two or more places ne
should pay a special tax for each sueh
place.
26. Where journeymen take clothing
I shoes, &c, to their houses and make them
up there. they should pay a tax as manuiac-
/ turers, if their manufactures exceed SIUVo
annually. Under their tax receipt they may
employ others at the place named therein.
/ u All 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.
%. Selling at wholesale under the thirty
+ second paragraph Of section seventy-nlne i
understood to mean selling to others TO sell
again, without reference to the quantity
/ sold.
% Apothecaries. who have paid the spec
+ ial tax as such, are not required to pay TAX
as retail dealers in liquor, IN consequence OF
selling or as dispensing upon physicians.
/ prescriptions the win and spirits otnclnaI
in the United States or other national phar-
/ macoppias, in quantities not exceeding nan
a pint of either at one time, nor exceeding IN
/ aggregate cost value the sum OF three nun
bred dollars per annum, nor In consequence
of selling alcohol.
30 When spiritu0us liquors are medlca-
ted OF mixed with foreign substances, but TO
so slight a degree that they are stu USED as
beverages and are sold rs such, the special
tax of a liquor dealer Will be required OF the
! seller When the medication of admlNtuTe
/ is carried to such an extent that the ilquoi
[ no longer susceptible of being used as a
beverage such tax will not be required.
81. Butchers whose sales do not exceed
! $1,000 annually and butchers who sell butch
/ ers' meat exclusively by themselves OF
agents, travelling from place to place arc
subject to special tax of five dollars only; Dul
, / all butchers whose annual sales exceed
TWENTY-FIVE thousand dollars are required tC
p make return of sales, and pay tax OF one
dollar for every thousand dollars, IN eX
| cess of TWENTY-FIVE thousand dollars In tine
manner required of wholesale dealers.
80 Cattle brokers are required to be as
, sessed on the excess of sales over ten thou
sand dollars in the same manner as whole
! sale dealers.
80 Builders and contractors are not sub
iect to special tax in any year in which the,
do not construct on contract, nor unless thel
contracts are in excess of $500.
"a. A miner may employ one person IN tn
business of mining for coal, silver, &c
without payment of special tax.
%. The liability of peddlers and CONNER
, cial brokers to special tax depends upon tn
acts done, and is not affected by the fac
that the party is employed by others and I
, acting merely as an agent.
Sc. Watches and watch chains do no
! come within the definition of jewelry, an
may therefore be sold under the tax receIp
, of common peddler
81 A retail dealer in liquors wishing I
o close up business, may sell out his Who'll
, stock at one auction sale to different pun
chasers, or may sell the whole at privat
: sale to one purchaser, without payment c
special tax as Wholesale dealer in liquors
I So. Farmers and gardeners may sell a
E products of their own farms and gardens
the manner of peddlers, without payment c
: SPECIAL tax on such.
80 Under the act of March ,, 1867 II
special tax is required of any person for tn
manufacture of butter or cheese.
40. In assessing the special tax upon boat'
barges, and flats, under the last provIso t
section I03, the capacity is to be determine
| by the customs admeasurement.
Al. Persons travelling about the countr
as the agents of manufacturers or dealers
seeking orders for goods as agents of on
person firm only and who are paid sa
airy, but who receive no commissions wha
ever. should not be required to pay tax q
produce or commercial brokers.
~. Apothecaries, confectiOners, plumber
and gas-fitters, whose annual sales excee
twenty-five thousand dollars, are require
to pay, in addition to the special tax, on
dollar for every thousand dollars of sales j
excess of said twenty-five thousand dollars
the taxes on such excess to be assessed an
paid in the manner provided in the case {
| wholesale dealers.