The Weekly Perrysburg journal. [volume] (Perrysburg, O. [Ohio]) 1861-1???, 1867-04-26
SPECIAL TAXES.

divided or otherwise.
SPECIAL TAXES,
l. Section IS requires all special tax
receipts Except in case of auctionecrs, pro.
ducc brokers. commercial brokers, patont.
right dealers, photographers, builders, in
surancc agents and peddlers) to specify the
place at which the business is to be done,
and the word 'place" as here used is con.
structcd to mean the premises occupied hy
tho taxpayer in the prosecution of his bust
ness, whether the place he u single room,
in u building containing many rooms, oi
whether it be several buildings standing
upon the same premises and used for a
common purpose. But there arc certain
branches OF business which are not restrict.
ed to such premises, as il is provided IN
the act that lawyers, physicians, surgeons,
dentists, cattle-hrokers and horse-dealers
may do business at any place whatever
withou, being subject to additional special
tax. Propri tors of circuses, iugglNrs, &c,
must pay special tax for each State in
which they exhibit.
., The special tax of dealers must be as
sessed upon the basis Of all sales made
either 10y themselves or through others,
except those through other wholesale deal
ers on commission.
3. Manufacturers may, without additional
liability, sell their wares at the pace of
manufacture, or at their principal office,
provided no wares are kept. except as sam
pies, at such Office. But it q manufacturer
sell at the factory, or at his Office, goods
not of his own production, he must pay
tax as a dealer it such sales exceed 81 600
annually, aud such tax will be assessed up
on his sales of such goods only, and not
upon sales Of his own manufactures.
t. Special tax receipts are not transfer
allie, but in case of removal the taxpayer
is liable to additional tax unless the fact Of
removal is registered, as provided in sec
tion a..
3. The tax required under the proviso 10
section 7G for all or either two of the classes
OF business therein named is twenty-five
dollars.
6. The special tax of n bank should he
assessed upon its chartered capital; that Of
banker upon the amount OF capital used
or employed.
: Whenever n retail dealer is found to
have mado sales exceeding $4,000, he
should be assessed as a wholesale dealer
from the date of his liability as retail
dealer. The collector should endorse upon
his tax receipt the amount of rcasscssment
paid.
s. The liability to special tax depends in
many cases upon the question whether the
party makes business Of doing the acts
specified. Occasional acts do not render a
person liable to special tax, but it is not
necessary that the business should he his
sole business, or even his principal one in,
order that he may be held liable. If II
person holds out TO the public by advcr-
tiscment by words. deeds or writing, that
he is ready to transact any kind OF bust
ness subject to special tax he must pay
such tax, although the business in question
may not be his chief or exclusive occupa
ton. In the following named occupations
and professions even occasional acts do not
appear to be allowed by the terms of the
law without liability: Wholesale and re-
tail dealers in liquors, lottery-ticket dealers
distilers, brewers, reCtiiers. cOal-oil dis
! tillcrs, insurance agents, peddlers, photo
graphers circuses, jugglcrs, bowling alleys
proprietors Of gift enterprises and lawyers
! .. Wholesale and retail dealers may dc
! business rs CouleCtioners and apothecaries
at the same place without the additional
special tax.
10. Under the act of March ., 1867, re-
! tail liquor dealer may sell liquors III guam
uuo" oi more ll'an tnleo ganonS g'i,h, at G",
.'uo ~ ''io 'Hl'o uroI'o', "'s''U"' iaa,I.
i:'J ,"v'V"J 'I.'0'o' ''"oi0 40
hquol uT"'G'' ,.-
>, - " no'eSuio ue",ots ~ "lto'o lt",y l'Hy w.
ni"1'o o ~ o,''' "',t ou'i ".o'oI't'o 'Ii y'.,
.e''li ueSieIS III !quo's i''Iy '; svi, Vs'ie'
IleIc,lau"iSe' % anu may s.n l,q"o.s W W
uIunN U" 'ne P!o;"'SeS' Wlu'"ut pay '"o"' "
So';''lnn9' SPceI"I '"A' orV ~, e"'eo I'"' .
oe t"oIu"oN III ''ie o"Si' Vi 'no'' 'P'0'"' '"'
"' "S"ic' ic o. y, u -, :.
- t'o S"'eS eS. ono W e'a,i ail II'Io' n m
l'q"olS sNcee" T-I'OoY' go S"o:'i' 20 ~
%SNeSseu ;n' as d wnoeSolo ura'ts III lllu"I" -.
I"o eol'e0'"' '.'Uu!u o"'el ,"o a"io''': "
''ISSeSI'icui pau lll'l upon 'no 'aH Ieoe.p'
lo' llo'tl NevPe.s may ,oe" .',o uo'nos S'''., -
ulV'I guests W''"o"' paying I'd" do HNe'0
S'1D'e KeePers', ,.,,- -.
ern 600 n " itU1'"eI aI'ii h o"tS troo,nJ -,
@'OiOOo "''nu'li1' l'o '''o"iu 20 ~ "'
eoui'neIG'a' o'oNo' VI ue"'e'' "e '"'
o'99 may pe' 49,,
l"' o"u'TIS may ivy "P Pi'u"oo " ''l
as"l' as leud'erS "'I'ou' ,l"U'"y oS P'"
uuGo brokers' ffOu"ce oIokeIs caIno
Peu:'e prCuuce rom mouse TO mousse VIII"
gu. !HcuLIIns I'"ul'''y as Peuu'elS' -.
~ O'ls'hai OF u"uIoNeu P"cN'EvS 30 VI
pieces as Ie'eIItG 20 III PnIael "pl % VI
S0Tt'!n 80 are no'" W DC paoN ~" VI p.vee'
so'u JuSt "S 'Iey oo'ne nun '''o 'lN'.u;|I '.I.
tuIeLi whoIeS1lo uealsI, OF importer WIN
GU. ocIne DIoNeh OF ulEeueu'
- brewers anu Iec''lsrs may son me-
liquors at me brewery OF piaco Vi rec. Iec,'n "
Ca'l1h III iarS9 OF Slha'i q"a"tl'es' elne' u