The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1867-05-18

II
boArdlng-house keepers a. such. Hokal. ~
open to all who choose 10 enter, without
previous stipulation, expecting entertain
ment, unless the house 10 FULL while board.
lighthouses are open only TO those who by
previous arrangement have acquired right
TO entertainment ct such rate Of payment as
may be agreed upon. ~
"a. The special tax of a. hotel keeper Ia
based upoI the annual rent on rental valne
Of that portion Of the premises which Is 40
tually used for hotel purpoaee. Barber 90.
looms, billiard rooms, and liquor, sogar and
newspaper stands are the usual concomitanta
of hotel and 10 assessing thespecial tax II
ahotel keeper, no deduction should be made
from the rent or rental value Of the entire
| premises ON account of any portion thereof
leased 70 the keepers Of such stands, rooms
| or saloons.
When q portion Of the promises is leased
| for ordinary stores, such as hat and cap,
drug or furnishing stores, q ratable proper
tion Of the amount paid for the entire prem
Uses may be deducted. The sum thus deduc-
bed may DO greater or may be less than the
amount Orient paid by the actual occupants
25. 1fany person manufacture in excess Of
$1,000 at each Of two or more places, he
should pay special tax for each such
place. s
26. Where journeymen take clothing,
shoes, &C., otheir houses and make them
up there, they should pay tax as manufac-
turers, II 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 hold
lotteries, &c., for charitable purposes free
of the district, and should bear his recon-
mendation WA.
20. Selling at wholesale under the thirty
second paragraph of section seventy-nino y 4
understood to mean selling to others to sell
again, without reference to the quantityI
sold. |
20. Apothecaries, who have paid the spec
ial taxns such, are notrequired TO pay tax
as retail dealers in liquor, IN consequence Of
selling or as dispensing upon physicians
prescriptions the wines and spirits officinnlI
in the United States or other national phar-
macopgas, in Quantities not exceeding half
apint ofeither at one time, nor exceeding In |
aggregate cost valne the sum of three hun |
dred dollars per annum, nor in consequence |
of selling alcohol. n toaiiili 5ad94 adi 4
80 When spiritdous liquors are medica-
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 |
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 BIO 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 tax of one
dollar for every Thousand dollars, in ex-
cess of twenty-five thousand dollars in the
manner required Of Wholesale dealers,
81. Cattle brokers are required to be as
sessed on the excess of sales over ten thou
sand dollars in the same manner as whole
&c. Builders aud contractors are not sub
ect to special tax in any year in which they
10 not construct on contract, nor unless their
contracts are in excess Of $2500 e
"a. Aminer may employ one personin the
business Of mining for coal, silver, &c,
without payment of special tax. -
Z IS. The liability of peddlers and CONNER
ial brokers to special tax depends upon the
lctss done, and is not affected by the fact
hat the party is employed by others and is
citing merely as an agent.
SO. Watches and watch chains do not
ome within the definition of jewelry, and
nay therefore be sold under the tax receipt
f q common peddler. X
81. A retail dealer in liquors Wishing to
lose up business, may sell ont his whole
took at one auction sale to different pnr-
hasers, or may sell the whole at private
ale to one purchaser, without payment of
pecial tax as wholesale dealer in liquors.
SO. Farmers and gardeners may sell all
roducts of their own farms and gardens in
be mannerof peddlers, Acknowledgment of
pecIal tax on SUCH
80. Under the act of March 2, 1867, no
pecial tax is required of any person for the ,
manufacture of butter or cheese.
40. In assessing the special tax upon boats,
argos, and fats. under the last proviso to
,ction 1903, the capacity is to be determined y
Y the customs admeasurement.
Al. Persons travelling about the country !
the agents of manufacturers or dealers,
eking orders for goods as agents of one
srson or firm only and who are paid q sal {
", but who receive no commissions what a
Ter, should not be required to pay tax as
,oduce or commercial brokers. ~
AZ Apothecaries, confectioners, plumbers 4
I'd gas-fitters, whose annual sales exceed
yenty-fve Thousand dollars, are required
pay, in addition to the special tax, one {
liar for every thousand dollars of sales in 4
cess of said twenty-five thousand dollars,
Q taxes on such excess to be assessed and =
i'd in the manner provided in the case of =
lOlesale dealers. "