Nebraska advertiser., 1867-03-07

ouired. shan. for such ofencs, besides being fiableto
the payment Of the tax be subject to Imprisonment
Tor a term not exceeding two years, OF q me not ex-
~ceeding ave hundred dollars, or bota and s1sh hne
shall be distributed between the Unitei States and the
in1ormer, II there be any, as provided By law
That section seventy four be amended By striking all
ont all after the enaeting clause and inserting IN lieu
there 4 the following Shat the receipt for TIE pay-
ment Of any special tax shall contain and set forth the
purpose, tTado. business. or profession for watch such
tax is paid, and the name and place Of abOje Of the
person OF persang raging the same; il by a Tectfer,
the quantity Of spirits intended to be recti6e0 IL by
a pepdler, whether for travelling on foot or With one,
or two, or more horses or mules, the time for which
payment Is mads. the date or time Of payment, and
Except in case Of auctionesr5, produce brokers, COM
mercial brokers. patent-rIght dealers, photographers,
builders insurance a5ents, insurance brokers' and p7d-
dlersl the place az which the trade, business, or protts
sion for which It's tax is paid shall be carried on Pro-
Vided, tuTtAeT. That the payment Of the special tax
herein imposed shall not exempt from an additional
physicians. surgeons, dentists, cattle boxers, CONNIE
cal brokers', patent-riEnt deoieTs, PHOTOGRAPHERS, m
surance agents, builders, insurance brokers, ard auc-
toneeTs or firm, company, or corporation doing bust
ness in any ether place tnan that stated but nothing
herein contained shall require G special tax for the
storage OF sools wares OF merehandtSe IN other places
than the pllce OF business, nor for the sale b. manu-
facturcrs q producers Of their Own goods, veTes, and
mSfchaniS5s az the place OF pr0d1cttO1 or maQutac-
tare, and at their pr ncipt! office or place OF business
provided no goods, wares or merchandise shall be kept
except as samples. at said oaica Or pies O. Business.
Ana every person exercising or cOrying on ans trade
business, or profession, or doing any set for which a
cpecial tax is imposed, shall, on demand OF any om,er
- NOiA+ AONHAAu- pEOlACG w 6AEtDLt IL AuN0iP'
Ios the payment Of the tax and unloss he shall do 50
may be taken anddeemed not To have paid such tax.
AWu IN case any peddler shaO refuse to exhibit MS or
her receip5, as aforesaid, when demanded by any officer
OF internal revenue said officer may seize the horse,
mule OF WAGON and contents. or pack, bundle, or bas-
ket of any person 50 refusing, and the assessor OF the
districtia which The seizure. hes occurred may, on ten
days netice, publish in any newspaper in the district,
or seruel personally or the pe1dle a. or at his dwelling
mouse, require sncH pedaIeT to show cause II any he
has, why tue gorSes, mules, wSgon, ane contents, pace,
bundle, or basket, 30 seized SHALL Mt be 50 forfeited /;
and in case no sufficient cause is showa, the assessor
may direct & forfeiture, and issue an order to the col
lector OF to any deputy collector OF the district for tn e
sale CT the property 50 forfeited; AID tue same after
oaymentOf expenses Of tic proceetiuSs, shalt De pall
70 the COLLECTOR for the us3 oil .he United states. And
all such special taxes shall become due on the first Of
Nay in each year, or on commencing any trade, b1si-
ness or profession upon which Such tax is BY law I'M
posed. In the former case the tax shall be recsen2c.
for o~neIyear. and III the lotter case, prOportionateiy toI
that part or the year from the first day Of the month
the drst day Of Hay following.
That section seventy-fvo be amended by striking ont
eli after the enacting CLAUSE, and inserting in lien mere
Of the following That upOa tie death u any person
having paid the special tax for any tTaie. basiueH' Of
profession, it may AMI shall be lawfulf0r -h3 exec uor
or administrators, or the vie or chilli or the legal
Representatives OF snch deceased perol TO occup7 the
house or premises, and in like manner s. exar ;s5 o.
cary on fof the residue OF the team for which tbs LAB
has bOe1 paid, the same trade, business. or profession
q, the deceased before exercised OF caCri31 on, II OF up
on the same houses or premises without payment OF
any additional tas, An9 in all cases ortAe rem'yaio Q.
any person or pc sons from the hoUse or premises lot
which any trade, business o. profession WIS ItSrIt IL
Shall be lawful for the person or rcrsons 50 removing
to anyosher place to carry on The trale. business, Or
profession specified IN The ta1 receipt at the plale 10
which such person or persons may reu9ve without me
payment Of any aiditOnal tas Provided that IN al
cases Of death change ca removal, as Aforesaid sEdit
be registered with me assist ant assessor, ana with the
collector. together with the mama or names Of the per-
son or persons making such change or removal OF sue
cesSor 10 amp person deceaied. unler regulations to b5-
DO prescribed by the Commissioner o. Intern>l "eVe-
That Section sevcnty-sls be amen led by striking oat
all after the elacting c~lause,aad inserting IN lieu there
OF the fo4 lowing That II every case Wnefa more than
one Of the pnrsUiis, employmeuts, or occupations here
matters described, shall be pursued or carried IN the
samJ rIace BY The same person OF the same tins, e.
cept as hereafter p~roqided. the taS SHAH be paid for
eace according to the rates sey6ralIy Prescribed Po
yidei, that n cities snj towns IRVING J less pop1la-
tion than six thousand persons according to the LAST
preceding census, one SPECIAL tax sna4l oe NEG 20 en-
brace the business OF land warrant boxers, claim a.
gems and real-estste agents, upon the payment OF the
highest rate Of tas ap2hca6!c 10 either oe Of the Sa-d
pursuits.
That section seven 'y-seyon be auelieI b. striking
out 2l aster the e~aacting clause. and inserting ia lieu
thereof the following That no a~uctioleer shall. BY
virtue Of hSvins paid the special taS as an auctlone0rr
sell any goods or other property at private sale, nor
shall he employ any other person to act as auctloneer
in his behalf, except IN his own store CT warehouse o,
in his PRESENCE and any auctIeueer who shall sell any
goods or commodities otherwise than by auction, with
business, shan be subject Tad nabfs Ss6ho renalty ira
po-ed upon persons dealng IN o. %retaIiaKs traslns 81
soilius goods oEcomra9diues without pmshA = the
special "a fl e-ercslns ~ corryius % such trade or
basinees ana Wheaf gzsfs 81 c3musiiues are he
q alai u 9r
RETAIL 81 taafC 10 or SCI ne sans .tsnau audmay
be lawful for any person e-ercSins CT carrying on the
trade CT blsineis Of an auctoleer 10 serl snCh goods Ut
commodities or AMI 0G behalf vi susl pe.sJu or per-
s0Hs in sail DO Ise or premises.
That sCctirn seventy OIgnt be amendsd by striking
ont all aster the euactiSn clause. and inserting II lien
thereon t Re following That any number Of persons
excepting lawyers, C5uveyaucers, clam agents, Fateat
agents. PHYSICIANS, Surgeons, dentists. ca',!e brJker,,
horse dealers AID pedilers. dung ea5'nesS 10 co2art-
lie ship, at any one place, shall be required 10 pa1 but
one spyciai tax fJr such copartnership.
Ehat section seventy-line be amended by striking
out all after the enacting clause a1ignssttlag in lieu
thereof Oh5 fJllJwins Tint a sp9i1I Cdx 81 al Do, AMI
hereby is, imposed as follows, that is to say
one, Banks chartered or organized under a general
law. VITA 4 caPIthI not exceeding IF ? thousand 0ol
lars, and banker using or employing a capital not ex
ceeIIng the sum Of fifty thousand dollass SHALL pa
one hurried do lars wnen excsolin5 htty thonsdn
dollars, fOF ey35y additional thousand dJIacS in exec
OF ATTY tam AL dollars two dollars. Eyefy ilC-rJO
Ta-e or other BANK, alt every petSJa Il II o. company
having a place Of UIcIneSs where creitts are Op ene1b
the deDoscte or c ltedtiJn OF money or currency sub
Jet II be pad = RENTED upon DRAFT, cheek % order
or where mouey is advanced or 5aned on stocks, bonds
bullion. bills OF exclJ1se, or prJm-S DRY NOES, or i,
S ,ocSs. bsula. bull. IN, GIlIs oSexcaango, Or d.OmisOry
NOES are received for discount o. for sale, snail Dt re
-Grded as a bank or As a OluSer ) PF0U4d-d, ThRs any
Wings bank uavlng No cLp-tal stJcG All wlJ5e bust-
ness is cDudle5 to receiving the deposits aai looming
Or invostins tn 9 a for The beneat Of It's depos,tors
and when d5es no o,ner business OF BANKING, shall not
be subject 10 this tax.
Two. Wholesale Dealers whose annual sales do not
exceed dEy thOucaEd dollars; shall pay dtty dollars,
and if their annual sales exceed dfty thousand dollars
for eye-y adAliJna, thJ1sald dollars IN ex;ss5 OF NY
th0usa.d dollars. they shall pay one dollIr aCdthe
amount OF all sales within the year 56JJud hfty tlou-
sand dollars shall be returned monthly % The assistant
ass,sssr. and paid monthly as other monthly taxes are
asaessed and paid. Every person shall he regarded
as a wholesale dealer whose business it IS for him
seig or on cdmnIssiOn, 10 sell Or to oder ID sell any
C9o1s, ways, or merchandise CT Foreign or couleeuc
:.-Ua. cuOl, not Including vines, sPiHts,or malL llll'r
whose annual sales exceed tEca i've thousand c2l-
las. And Tic payment Of .ae sse,ia- TAX as d "no'e
spie dealer snail not excerpt any such person acting as
A CONNIE cal broker from the payment OF 2 speci-l
tax imposed upon commercial brokers ErcV!dea Jur-
nor mat no per,On paying tue spec8l tax - a wluts-
sale dealer in liquors shall lie r,qurei - pay an Sc
d..ionsI speciat tax o. accouht Of the ldle 81 o5nerr
uopis wares. OF msrclaldlfe OIL tAc sans bremi'es f
And proyidaI fdy,ner, That in estmnl5ing the aul5un
OF sales Tor The purposes OF this secti0n5 any sales I'D ides
by sr tkraurh an,ihsr whOlesI G dra'et o. conntssl.h y
sh@I mt BE ag in estimated aai Iroiulsa u Si!u - the
party Tor w15m thesae was mace
Three Retail dealers shall PEI ten dollars bVery
person whose business u occupation i u sen % one,
TO- sale any goods, wsresy OF metchanlIse OF toretsA Or
domestic production. not including spirits. wlues' ale
bees. or otler malt liq1a-s, act wIose dnauti sales ex,
resd one tuousauI gnI do 1T exceed JyentJ-dt- thou
sand doliars shat De regarded as a retail dealer.
-Four. wholesale ceuIsrs in Hquo.s va 50 ANIMAL
sales DO not exceed cry tl'usant dollars shAt pay yDe
huudret d0ias and il e@caediAi 2 y THOUSAND d3.dfs,
Tor every ddilioaal one laJusfnt dci2rs IN excess o.
atty Thousand t1lars, shej snail peg cns aJiar, aut she
e-cess shall be assessed aud paii in the same m4nner
Is required u wlJIes9lc dealers. Esey pefs3A WHO
saaI sci or oI-r Tor sale aa- distilled sy.Ciss fernent-
cd Liquors, or wines Of auy kial IA qiidtitles % more
than three gallons a. one time 10 the same pu-classf,
or whose auuIa! sales, incluiing sales OF other msr
chandlse, shat e eel twenty-five thousand tcliarsl
sbolI be REGARDED IS whoies4ls dealer ~ iI1l3f5-
rive. Retail dealers IN liquors stall Fsy lTeEtydTer
dollars. Every ps-sJn who shall sci OF oaer Tor sale
foreign or domestic spirits, wines @ls, beer ef otasy
malt LIQUORS in quantities Of Ihres gallons OF less, aui
whose au1ual saIes, including all sales q otber Hi5r-
chantyss, do not exceed twenty-five thousand d04drs5
shall be regarded o retail dealer IN liquors.
Sc. Lottery ticket dealer2 shal .pty one hundred dol
ars. Evecy person, association, drm CT co. PorGlon
wEo shai uaGks. sci, or 0Ee- u sci any oJe urges OF
frfCtionaf parts theze0f--OT al5 token, CeC,ln14tcs &C
vice repre- elling or intending q represent 3 iOtlsTS
ticket or any fractional pat thereJf, or any policy "
Members IN auy lottery. or slaI mlnage auy lottery OF
prepare schemes o. ~lJttsries, or sGgerInt51t the drag-
u N ana Io-.ar. So 1a leemsl > l1-L9rg l..seL tsl-