The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1867-05-15

clearinghouse keepers as such. Hoteis are
omen TO all who choose 10 enter, without
previous stipulation, expecting entertain
meut. unless the house is full; while board
Lighthouses are open only to those VINO .!
previous arrangement have acquired a rlsht
to entertainment at such rate OF pay niehl 40
may be agreed upon.
"a The special tax OF a hotel keeper Is
based upoA the annual rent or rental value
of that portion of the premises which Is ac-
tually used for hotel purposes. Barber sa-
looms, billiard rooms, and liquor, segar ana
newspaper stands are the usual concomitants
of hotel and in assessing the special tax Of
a hotel keeper, 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 portion of the premises is leased
for ordinary stores, such as hat and cap,
drug or furnishing stores ratable proper
ton of the amount paid for the entire prem
ises may be deducted. The sum thus dedue-
ted may lie greater or may be less than the
amount of rent paid by the actual occupants
of such stores. .
.. Ifany person manufacture in excess OF
$1,000 at each of TWO or more places ne
should pay a special tax for each Sueh
place. 49,
26 Where j0urneymen take clothing
shoes &c to their houses and make Iheui
up there they should pay tax as manuIac-
turers, if their manufactures exceed SiVVV
annually. Under their tax receipt they may
employ Others at the place named therein
y. All applications for permits to hoId
lotteries, &c, for charitable purposes fIee
of tax, must be made through the collector
of the district, and should bear his recon-
mendatiOn.
q Selling at wholesale under the thirty
| second paragraph of section seventy-nlne i
i %A.s.w-a n sol
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 III consequence OF
selling or as dispensing upon physicians
prescriptions the wines and spirits ottlcInal
4 in the United States or other national phar-
macopuias in quantities not exceeding half
/ a pint Ofeither at one time, nor exceeding IN
/ aggregate cost value the sum of three hun
( tIrcd dollars per annum, nor III consequence
1 of selling alcohol.
30 When spiritHOus liquors are medica-
I ted or mixed with foreign substances, but to
SO slight degree that they are still used as
| beverages and are sold as such, the special
/ tax of liquor dealer will be required of the
1 seller When the medication Of admixtuTe
| is carried to such an extent that the liquor
/ is 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 or
/ agents, travelling from place to place, are
subject to special tax of five dollars only; but
/ all butchers whose annual sales exceed
! twenty-five thousand dollars are required to
make return of sales, and pay a tax of one
dollar for every thousand dollars, IN eX-
| cess of twenty-five thousand dollars in the
manner required of wholesale dealers
b. 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 they
! do not construct on contract, nor unless theil
/ contracts are in excess of $500.
81 A miner may employ one person IN the
business of mining for coal, silver, &c.
without payment of special tax.
80. The liability of peddlers and CONNER
cial brokers to special tax depends upon the
acts done, and is not affected by the fac
that the party is employed by others and Il
acting merely as an agent.
SO. Watches and watch @hains do no
come within the definition of jewelry, anC
may therefore be sold under the tax receip
of common peddler.
81 retail dealer in liquors wishing t.
close up business, may sell ont his who'll
stock at one auction sale to different pun
chasers or may sell the whole at sprivat
sale to one purchaser, without payment o
special tax as wholesale dealer in liquors.
b. Farmers and gardeners may sell al
products of their own farms and gardens il
the manner of peddlers, without payment o
special tax on such.
30. Under the act of March ?, 1867, ~
special tax is required of any person for th
manufacture of butter or cheese.
40. In assessing the special tax upon boats
barges, and flats. under the last provisO t
section I03, the capacity is to be determines
| 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 or firm only and who are paid a sal
| airy, but who receive no commissions what
ever, should not be required to pay tax a
produce or commercial brokers.
42 Apnthecaries, confectiOners, plumber
| and gas-fitters, whose annual sales excee,
twenty-five thousand dollars, are required
| to pay, in addition to the special tax, ont
dollar for every thousand dollars of sales il
excess of said twenty-five thousand dollars
the taxes on such excess to be assessed ant
paid in the manner provided in the case o
| wholesale dealers.