The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1867-05-17

II H. u +.
boardinR.house keepers as such. Hotels are
open TO all who choose 70 enter, without
previous stipulation, expecting entertain
ment, unless the house Is full while board
lighthouses are open only to those who by
previous arrangement have Acquired right
TO entertainment at such rate oflpayment rs
may be agreed upon,
"a. The special tax of hotel keeper is
based upOa tho annual rent or rental value
Of that portion oftlie premises which Is &C
tually used for hotel purposes Barber sa-
looms, billiard rooms. and liqudp, segar and
newspaper stands are the usual cpncOmitants
Of hotel and 10 assessing the special tax Of
Ahotel keeper, no deduction should be made
from the rent or rental value OF the entire
pfohiseS on eccountof any po5tion thereof
leksed pto the Keepers of such stands, rooms
or salo0ns ~
When q portion Of the premises,is leased
for ordinary etores, such as hRt" and cap,
drug or furnishing stores, ratable proper
ton of the amount paid for the entire prem
ises may be deducted. The sum Thus deduc-
ted may be greater OF may be less than the
amount Orient paid by the actual occupants
Of such stores. N
rs. If any person manufacture IN excess of
$1,000 at each of two or more places, he
should pay special tax for each such
place. f5
26 Where journeymen take clothing
shoes, &c., TO their houses and make them
up there. they should pay a tax asmannfac-
turers, il their manufactures exceed $1,000
annually. Under their tax recelptthey may
employ others at theplace named therein.
"a. All applications for permits to hold
lotteries, &C., for charitable purposes free
of tax, must be made through the collector
ofthe district. and should bear his recon-
mendation. tFI
%. 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.
20. Apothecaries, who have paid the spec
ial tax as such, are not required to pay tax
as retail dealersin liquor, IN consequence Of
selling or as dispensing upon physicians
prescriptions the wines and spirits Offioinal
in the United States or other national phar-
macopeias. in'quantities not exceeding half
pint ofeither at one time. nor exceeding in
aggregate cost value the sum of three hum
dred dollars per aInum, nor In consequence
Of selling alcohol.
50 When spirituous liquors are medica-
ted or mixed with foreign substances, but to
80 slight adegree that they are still used AZ
beverages and are sold as such, theIspeciai
WI - W, - ~ .ne
y ~ rial 20 s,eh ~, axta,st t,at tba i;onor
q ~ is,s,sa En-, ,,st,p;,os ,,sd o.
suoj. say VIII ,,ot M ;san;rsd
NFsi Rnfchs,s whoss saIas M 5at exceed
atfoo annnaliv and IN cLera ~ III sall hu,ich-
srs' meat excinsivelv nv themselves or
sgenta, fravelIin0 from t,laee IL nlace. are
7hiect To sneciaI fax If Ave dollars only: bnt
iii hntchers yvhose animal Gales exceed
ewentv. Ave Thousand dollars are reunited to
mako return az sales. and nav tax of one
lollar fnr every thousand dollars. ih. ex-
,ess Al fwentv.6ve thonsa dollars IN the
manner reduired AZ Wholesale dealers. N
Al fattle brokers, arr, Teo,,ired to In as-
,essed ~, the excess of sales over ten thou
and dollars III the same manner as whole
ale dealers. az
AZ Builders and Contractors are not sub
Ut to special tax ii any year in which they
q not construct on contract, nor unless their |
ontracts are inexcess of $500. 4
a. A miner may employ one person in the |
usiness of mining for coal, silver, &C.,
Yithout payment Of special tax ~ |
IS. The liability of peddIers and CONNER |
ial brokers to special tax depends upon the /
cts done, and is not affected by the fact |
hat the partysis employed. by others and lis /
citing merely as an agent.
.36. Watches and watch chains do not /
Dme within the definition Of iewelry, and /
lay therefore be sold under the tax receipt /
q common peddler. s,-5sH z,sg "a ~,
81. Al retail dealer i'm liquors wishing to