The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1867-01-10

bR"twcen the parties to said lease.
Thirty light The proprietor or propriotors OF
circuses shall pay lionel hundred dollars. Every
building tent space, area where feats OF morse
manship or acrobatc sports or theatrical perior-
m1nces are exhibited, shall be regarded as u CIR
ems: Provided, That no special tax paid In one
State shall exempt exhibitions from inc tiH h
another State. And but one special tax snail DC
imposed for exhibitions within any one state:
Thirty-n mine. Jugglers shall pay twenty DOL
lars. Every person who performs by slelsnt VI
hand shall be re arded as juggler Inc propll-
etors or agents of all other public exhibitions OF
shows for money, not enumerated in TINS sectloi,
shall pay ten dollars: Provided, lhaI a;Iitims
tax paid in one State shall not exempt @ rma
from the tax in another State. ana pun oiU ;fihi,
ciai tax shall be required for e'lmDitlohs "i'Ai'h
any one State. ,,,s and hill
lard rooms shall pay ten dollars or each alley or
table Every place or building where bowls are
tbrown or billiards played, and open TO the pub
lie with or without price, shall be regarded rs
bowling alley or billiard room, respectively. -
Eorty,one PROJECTORS of gilt enterprises snail
nav one hundred and fifty dollars. Every person,
firm, or corporation who shall sell OF oIcr lot
sale any real estate or article OF rnerchaulc u
any description whatsoever, or any ucket Oh al
mission to any exhibition or performance, WIN
promise, express or implied, to give or oestow,
or in any manner hold out the promise OF GIT OF
bcstowal of any article or thing for and IN con-
sideration of the purchase by any person OF any
other article thing, shall be regarded rs pro
prietor of a gift enterprise; PROVIDED, lhat no
such proprietor, in consequence OF Deln5 tn"s
taxed shall be exempt from paying and other TAX
Imposed by law and the special tax herein requir-
ed shall be in addition thereto
Forty two. Owners of stations ana JACKS snail
nav ten dollars. Every person who Keeps morse
or jack for the of mares, requiring or recel-
wing pay therefor, shall be regarded as the owner
thereof and shall furnish statement to the as
SCISSOR which shall contain brief description OF
the animal its age, and place or places where
used or to be used: Provided, That all accounts
notes, or demands for the use OF any. such horse
To
paid the tax as aforesaid, shall be void.
Forty-thrcc. Lawyers shall pay ten dollars.-
Every person who for fec or reward shall prose
cute or defend causes in court OF record or other
judicial tribunal of the United States or OF any OF
the States or whose business it Is to give legal
advice in relation to any cause or matter "ha'eS-
Forty-four Physicians, surgeons, ana dentlsts
shall pay ten dollars. Every person Except apoth-
ecarcs) whose business it Is, for fee and reward
to prescribe remedies or perform surgical opera
tons for the cure of any bodily disease or allng,
shall be deemed physician, surgeon or dentist;
Forty-five. Architects and civil engineers shail
pay ten dollars. Every person whose business II
is to plan design, superintend the construction
of buildings ships, or of roads, or bridges, or
canals or railroads, shall be regarded as an arch
itect and civil engineer: Provided. That this
shall not include practical carpenter VINO laoors
on Il building.
Forty-six Builders and contractors shall pay
ten dollars Every person whose business Sues II Is
canals, or railroads, by contract, whose receipts
from building contracts exceed two thousand five
hundred dollars in any one year, shall be regarded
as builder and contractor.
Forty-seven. Plumbers and gas filters shall
pay ten dollars. Every person, firm, or corpora.
ton, whose business it is to tit, furnish, or sci
plumbing materials, gas-pipes, gas, burners or
other gas-fxtures, shall be regarded plumber
and gas-ttter .
Forty-cight. Assayers, assayng gold and sill
YER or either of value not exceeding in one
year two hundred and fifty thossand dollars, shall
pay one hundred dollars, and two hundred dol
lars when the value exceeds two hundred and fifty
thousand dollars and does not exceed hve nun
dred thousand dollars, and five hundred dollars,
when the value exceeds five hundred thousand
dollars. Any person or percons or corporation
whose business occupation Is to separate gold
and silver from other metals or mineral suostan-
ces with which such gold or silver, or both, are
alloyed, combined, or united, or to ascertain or
determine the quanty of gold or silver lii any al
10y or combination with other metals, shall be
deemed an assayer.
Forty-nine. Miners shall pay ten dollars. Ev-
cry person, firm, or company, who shall employ
others in the business of mining for coal, or tor
gold, silver, "copper" lead, iron, zinc, spcltcr, or
other minerals not having paid the tax therefor
manufacturer and no other, shall be regar-
ded a minor: Provided, That this shall not APP
ply to any miner whose receipts as such shall not
exceed, annually, one thousand dollars
Fifty. Express carriers and agents shall pay
ten dollars. Every person, firm, or company, en-
gagged in the carrying or delivery of money, val
liable papers, or any articles for pay, or doing an
express business, whose gross receipts theretrom
exceed the sum OF one thousand dollars per an
mum, shall be regarded as an express carrier: Pro
vded, That but one special tax oft dollars shall
be imposed upon any one person, hrm or COM
pany, in respect to all the business to be done by
sush person, firm, or company, on a continuous
route, and the payment of such tax shall all
business done upon such route by such person,
firm, or company, anywhere in the United States
and such tax shall be required only from the
principal in such business, and not from any sub
ordinate: Provided, further, That draymen and
teamsters owning only one dray or team shall not
be required to pay such tax.
Fifty-one. Grinders of coffee ors spices shall pay
one hundred dollars. Any person who manutac-
lures or prepares for use and SALE by grinding or
other process coffee, spices, or mustard, or adul
terated coffee spices, or mustard, or any article
or compound intended for use in the adulteratiOn
of or substitutes for coffee spices, mustard,
shall be regarded as grinder of coffee or spices:
Provided that any person who shall roast coffee
for use and sale shall be required TO pay the spe
cial tax herein imposed upon grinders of coffee
spices.
That section eighty be amended by striking out
all after the enacting clause, and nsertin in lieu
thereof the following: That the special tax shall
not be imposed upon apothecaries confectioners,
butchers, keepers of eating houses, hotels inns,
or taverns, retail dealers, except retail dealers
in spirituous and malt liquors, when their annual
gross receipts shall not exceed the sum of one
thousand dollars, any provision of law to the con-
trary Notwithstanding the amount of such an
nual receipts to be ascertancd or estimated in
such mannar as the commissioner of internal rev.
enue shall prescribe, well the amount of all
other annual sales or receipts; and where the
amount Of the tax has been increased by law above
the amount paid by any person, firm, or company,
or has been undcrStated or underestimate, such
person, firm, or company shall be again assessed
and pay the amount of such increase: Provided
That when any person, before the passage of this
acl, has been assessed for a license, the amount
thus assessed being equal to the tax herein impo-
sed for the business covered by such license, no
special tax shall be assessed until the expiration
OF the period for which such license was asses
sed.
That section eighty one be amended by striking
out all after the enacting clause and inserting in
lieu thereof the following: That nothing contain
ed In the proceeding sections of this act shall be
construed to impose special tax upon winners
who sell wine of their own growth at the place
"nefe the same Is made; nor upon apothecaries
as to wines or spirituous liquors which they use
exclusively in the preparation or making up of
medicines solely tor the purpose of making up
their own prescriptions for their own patients:
nor Shall farmers be taxed as manufacturers or
producers for making butter or cheese, with milk
from their own cows, or for any other farm pro-
ducts: Provided, That the payment of any tax
imposed by law shall not be held or construed to
exempt any person carrying on any trade. bust
ness, or profession, from any penalty or nunish
ment provided by the laws Of any State for car
rylng on such trade, business or profession with
IN such state, or in any manner to authorize the
commencement or continuance of such trade
business, or profession contrary to the laws Of
such State, or in places prohibited BY municinaI
law nor snail the payment of any tax herein
provided he held or construed to prohibit or
prevent any state from placing a duty or tax for
or profession, npon which tax is imposed nv
law AP"s0u NY