The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1867-05-14

clearinghouse keepers as snoh. 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 who by
previous arrangement have acquired right
to entertaiment at such rate Of payment as
may be agreed upon. -
"a. The special tax of q 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 sa-
looms, billiard rooms, and liquor, segar and
newspaper stands are the usual concomitants
of a hotel and in assessing hespecial tax Of
hotel keeper, no deduction shonld be 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. FNt
When q portion Of the premises is leased
for ordinary stores, such as hat and cap,
drug or furnishing stores, a ratable proper
ton Of the amount paid for the entire prem
Uses may be deducted. The sum thus deduc-
ted may be greater or may be less than the
amount ofrent paid by the actual occupants
of such stores.
25. If any person manufacturein excess of
$1,000 at each Of two or more places, he
should pay special tax for each such
place.
26. 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. All applications for permits to hol d
lotteries, &c, for charitable purposes free
of tax, must be made through the collector
of the district and should hear his recon.
incubation.
%. Selling at Wholesale under the thirty
second paragranh of section seyenty-nine ID
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 liouor. IN conseauence of
selling OF as dispensing, upon physicians
prescriptions the wines and spirits officinal
In the United States or other national pharl
macopoeias, in quantities not exceeding half
D pint of either at ono time, nor exceeding in
aggregate cost value thesum of three hun
dred dollarsper annnm, nor in consequence
of selling alcohol ,o al b,ass.a.j., Ia
Z 30 When spirituous liquors are medica-
ted or mixed with foreign substances, but to
so slight adegreethat they are still used as
beverages and are sold as such, the special
tax of o 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 o
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 taxof one
dollar for every thousand dollars, in ex-
cess Of twenty-five Thousand dollars in the
required of wholesale dealers.
49, 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.
81. Builders and contractors are not sub
lect to special tax in any year in which they
do not construct on contract, nor unless their
contracts are in excess Of $500. @
"a. A miner may employ one personin the
business of mining for coal, silver, &C.,
payment Of special tax. s&
= IS. The liability of peddlers and CONNER
,ial brokers to special tax depends upon the
scts done, and is not affected by the fact
hat the party is employed by others and is
.cting merely as an agent.
&c. Watches and watch chains do not
,ome within the definition of jewelry, and
nay therefore be sold under the tax receipt
'fa common peddler. e ss.t% &s.
I 81. A retail ,dealerin liquors wishing to
lose mn lhusiness NAV sell ont his whole |