The evening telegraph. [volume] (Philadelphia [Pa.]) 1864-1918, 1867-04-03

/ the general Government, who do not present
the claims personally or by letter before the
Departments, should be taxed as conveyancers,
unless paying special tax as lawyers or special
eS0 Persons whose business it is TO sell patent
rights should pay tax as patent right dealers,
even though they sell only patent.rghts for
their own inventions. Assessors Will observe
that a patent-right dealer IS subject to dihe.
rent special tax from that of patent agent.
2l. Trustees and guardians should not be re-
ouired 10 pay tax as real estate agents for rent
ing or selling property held in trust.
so Every person, other than one paying
supcial tax as lawyer or claim agent, who makes
it his business or any part OF his business TO
draw deeds, bonds, mortgages. Wills wrlts, or
other legal papers, or to examine titles to real
estate who by advertisement or conversation
or by accepting the business whenever 1t is
offered, holds himself out to the public as ready
to undertake 1t, is a conveyanCer, ana should be
required to pay tax as such.
%. The act imposes no SPECIAL tax upon
clearinghouse keepers as such. Hotels are
open to all who choose to enter, without pre-
vious stipulation, expecting entertainment,
unless the house is full; while boarding houses
are open only to those who by previous arrange
ment have acquired right to entertainment at
such rate Of payment as may be agreed upon.
"a. The SPECIAL tax of hotel keeper is based
upon the annual rent or rental value of that
portion OF the premises which is actually used
for hotel purposes, Barber saloons, billiard
rooms, and liquor, cigar, and newspaper stands
are the usual Concomitants OF q hotel, aud in
assessing the special tax OF a hotel-Keeper no
deduction should be made from the rent or rem
tai value OF the entire premises on account of
any portion thereof leased to the keepers OF
such stands, rooms or saloons.
When portion OF the premises is leased for
ordinary stores, ratable proportion of the
amount paid ior the entire premises may be de-
Quoted. the sum thus deducted may be greater
or may be less than the amount OF rent paid by
the actual occupant OF such stores.
( 25. II any person manufactures in excess of
$1,000 at each Of two or more places, he should
pay a special tax for each such place.
&C. Where journaAspen take clothing, shoes,
etc., to their housea id make them up there,
they should pay a tax as manufacturers, if their
manufactures exceed $1,000 annually. Under
! then tax receipt they may employ others at the
! place named there.
27. All applications for permits to hold lot
teries, etc., Tor charitable purposes, free OF tax,
| must be made through the collector OF the dis
| trict, and should bear his recommendation.
| 2S. Selling at wholesale under the 32d para
| graph OF section 70 i5 understood to mean SELL
ing to others TO sell again, without reference to
| the quantity sold.
20. Apothecaries, who have paid the special
tax as such, are not required to pay tax as retail
! dealers in liquor, in consequence OF selling or
! OF dispensing upon physicians prescriptions
! the wines and spirits OtfiCinal in the United
! States or other national phaTmaCCpuias, in
quantities not exceeding half punt OF either at
/ one time, nor exceeding in aggregate cost of
! value the sum OF three hundred dollars per
j
! 30. When spirltuOus liquors are medlcate1 or
mixed with foreign substances but to so slight
| a degree that they are still used as beverages
and are sold as such, the special tax of a liquor
dealer will be required of the seller. When the
medication or admlXture is carried to sucn an
| extent that the liquor is no longer susceptible
OF being used as beverage, such tax will not
| be required.
81. Butchers whose sales do not exceed $1,000
| annually, and butchers who sell butchers 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 Que dollar for every
! thousand dollars in excess OF twenty five
thousand dollars, in the manner required of
| Wholesale dealers.
80. Cattle brokers are required to be assessed
! on the excess of sales over ten thousand dol
| lars in the same manner as wholesale dealers.
33. Builders and contractors are not subject
to special Tax in any year in which they do not
construct on contract, nor unless their con-
tracts are in excess OF $1,000.
"a. miner may employ one person Ia the
business of mining for COAL silver, etc., without
payment of special tax.
So. The liability OF peddlers and commercial
! brokers to special tax depends upon the acts
done, and is not affected by the fact that the
party is employed by others, and is acting merely
as an agent
SO. Watches and watch chains do not come
! within the definition of eWelry, and may there
| fore be sold under the tax receipt OF common
! peddler.
81 A retail dealer in liquors, wishing to close
up business, may sell out his whole stock at one
auction sale to different purchasers, or may sell
the whole at private sale to one purchaser, with
out payment Of special tax as wholesale dealer
! il liquors.
49, Farmers and gardeners may sell all pro-
! ducts of their own farms and gardens in the
manner of peddlers, without payment of special
tax as such.
49, Under the act of March 2, 1867, no special
tax is required of any person Tor the manutac
ture of butter or cheese.
! 40. In assessing the special tax upon boats,
barges, and flats under the last prOviso to sec
tion lO3 the capacity IS 10 be determined by
| the customs admeasurement.
Al. Persons travelling about the country as
the agents of manufacturers or dealers, seeking
orders for goods as agents of one person Oh
firm only, and who are paid salary, but receive
no com missions whatever, should not be re
quired to pay tax as produce or commercial
brokers.
AZ Apothecaries coufectioners, plumbers, and
gas-htters whose annual sales exceed twenty
! five thousand dollars, are required to pay, II
| addition to the special tax one dollar for every
Thousand dollars OF sales in excess OF said twenty
! five thousand dollars, the taxes on such eXces!
| TO be assessed and paid in the manner provided
! in the case of wholesale dealers.