The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1867-05-16


boarding keepers as such, Hotels mr.
| open to all who choose 10 enter, without
previous stipulation, expecting entertain
ment. unless the house Is full while board
ing-honses are open only TO those who BY
previous arrangement have acquired right
| to entertainment at such rate OF payment "a
may be agreed upon.
"a. The special tax of hotel keeper Ii
based upoL the annual rent or rental value
of that portion Of the premises which is no
tually used for hotel purposes. Barber sa
looms, billiard rooms, and liquor, segar and
newspaper stands are the usual concomitantt
of hotel and In assessing the special tax d
hotel keeper, no deduction should DO 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. BA4
When portion Of the premises Is leased
for ordinary stores, such as hat and cap,
drug or furnishing stores, q 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 Orient paid by the actual occupants
Of such stores wv.
25 III any person manufacture In excess OF
$1,000 ut each of two or more places, he
shcnld pay q special tax for each such
place.S
26. Where journeymen take clothing,
shoes, &c, to their houses and make them
mp 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 hold
lotteries, &C., for charitable purposes free
of tax, must be made through the collector
Of the district, and should bear his recon-
mendation. ktF
90. Selling at Wholesale under the thirty
second paragraph of section seventy-nine is
understood to mean selling to. others to sell
again, without reference to the quantity
sold. s
49, 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
the wines and spirits ofiicinal
in the United States or other national phar-
in quantities not exceeding half
a pint of either at one time, nor exceeding in
aggregate cost value the sum of three hun
dred dollars per annum, nor in consequence
of selling alcohol n r'9
80 When spiritnous liquors are medca-
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 q 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 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
to special tax of five dollars only; but
Ill butchers whose annual sales exceed
twenty-five thousand dollars are required to
make return of sales, and pay a tax of one
iollar for every Thousand dollars, in ex-
less of twenty-five thousand dollars in the
manner required of wholesale dealers.
80. Cattle brokers are required to be as
essed on the excess of sales over ten thou
and dollarsiin the same manner as whole
ale dealers.
80. Builders and contractors are not sub
ect to special tax many year in which they
lonOt construct on contract, nor unless their
0ntracts are in excess of $500. An
"a. A miner may employ one person in the
usiness Of mining for coal, silver, &C.,
Vith0ut payment of special tax.
35. The liability of peddlers and CONNER |
ial brokers to special tax depends upon the |
cts done, and is not affected by the fact |
hat the party is employed by others and is |
citing merely as an agent. s |
80. Watches and watch chains do not |
ono within the definition of jewelry, and |
lay therefore be sold under the tax receipt /
20 common .peddler.
81. A retail dealer in liquors wishing to
lose up business, may sell out his whole
tock at one auction sale to different pur-
hasers, or may sell the whole at private
lie to one purchaser, without payment of
Decial tax as wholesale dealer in liquors.
80. Farmers and gardeners may sell all
roducts of their own farms and gardens in
10 manner of peddlers, without payment of
,eclal tax on such. ~
80. Under the act of March 2, 1867, no
oecial tax is required Of any person for the
of butter or cheese.
40. In assessing the special tax upon boats,
lrges, and flats. under the last proviso to
ction 103, the capacity is to be determined
7 the customs admeasurement.
Al. Persons travelling about the country
the agents of manufacturers or dealers,
eking orders for goods as agents of one
rson or firm only and who are paid sal
v, but who receive no commissions what
er, should not be required to pay tax as
oduce or commercial brokers.
Az Apothecaries, confectioners, plumbers
d gas-fitters, whose annual sales exceed
.enty-ive thousand dollars, are required
pay, in addition to the special tax, one
liar for every thousand dollars of sales in
cess of said twenty-five thousand dollars,
Q taxeson such excess to be assessed and
id in the manner provided in'the case of
lolesale dealers