The Weekly Perrysburg journal. [volume] (Perrysburg, O. [Ohio]) 1861-1???, 1867-04-26

take il, is u cOnveyancer, and should be re-
quired to pay tax as such,
%, The act imposes no special tax upon
boarding house keepers as such. Hotels
are open to all who choose 10 enter, with
ont previous stipulation, expecting enter
tainmeut, unless the house is full; while
boarding houses are open only TO those
who 10y previous arrangement have &C
quirod right to entertainment at such
ratio Of payment as may I've agreed upon,
~. The special tax of hotel Keeper Is
based upon tho annual rent or rental value
OF that portion ot the premises which is
actually used Tor hotel purposes. Barber
saloons, billiard rooms, and liquor, cider,
comitauts of hotel, and in assessing the
special tax of a hotel keeper, no deduction
should be mado from the rent or rental
vuluo of the outiro premises Oh account OF
any portion thereof leased 10 tho keepers
of such stands. rooms or saloons.
Whom portion of the premises is leased
for ordinary stores, such as hat and cap
drug, or furnishing stores, n ratahlc pro-
portion of the amounts paid tot the entiro
promises may be deducted. The sum Thus
deducted may be greater or may be less
than the amount OF rent paid 10y the actual
occupants OF such stores.
%. II any person manufactures in excess
| OF 81 900 at each OF two or more places, he
should pay special tax Tor each such
place.
20 Where iomnaymcn take clothing,
shoes, &c. to their houses aud make them
up there they should pay tax Ns n a1ufuc
turcrs, il their manufactures exceed 81 000
| annually. Under their tax receipt they
may employ others at the place romed
! therein.
81. All applications for permits to hold
! lotteries, &c, tor charitable purposes, tree
os tax, must he made through the collector
OF the district, and should bear his recon
meudatiOu.
% Selling at wholcsa'c rnlcr the 22d
paragraph OF section 20 is understood to
mean selling to others to sell again, without
reference 10 the quantity sold.
%. Ap0theCar 90, who havo paid the
special tax as such, are not required to pay
tax as retail dealers in liquor, in couse.
quouce OF selling or of dispcus ug upon
phySicuus' prescriptions the wines and
spirits ollicina in the United States on
other national pharmacop poias, in quauti
ties not exceeding half pint of either al
one time, nor exceeding in aggregate coat
value the sum of three hundred dollars
!
alcohol.
80 When sp,rtous liquors are medicated
or mixed with foreign substances but to
so slight degree that they are still used
as beverages and are sold as such tn,
special tax of liquor dealer will he re
quircd of the seller. When the medication
or admixure is carried to such an cxteu
that the liquor is no lCugcr susceptible o
being used as a beverage, such tax will mo-
be required,
81. Butchers whose sales do not exceed
81 000 annually and butchers who sci
butchers meat exclusively by themselves
or agents, travelling from place to place
are subject to special tax of five dollars
unly but all butchers whose annu sale
exceed twenty-five thousand dollars ar,
required TO make return of sales, and pa,
tax of one dollar for every thousand dol
lars in tho maunel required Of woesal
dealers.
80. Cattle brokers arc required to bt
assessed on the excess of sales over tel
thousand dollars in the same manner a
wholesale dealers,
80. Builders and contractors are not sub
ject to special tax in any year in whicl
they do not construct on contract, nor M
less their contracts are in excess of $3.50
81. A miner may employ one person il
the business mining for coal, silver, &c
, without payment OF special tax.
, 30. The liability of peddlers and com
mercial brokers TO special tax depends up
on the acts DONE and is not affected by tn
fact that the party is employed 10y other
aud is acting merely as an agent.
&c. Watches aud watch Chains do no
como within the definition of jewelry, an,
may therefore he sold under the tax recoip
OF common peddler.
81. A retail dealer in liquors wishing I
close up business may sell out his Who'll
stock at one auction sale to different pun
chasers, or may sell the whole at pr
vato sale to Que purchaser, without pay
ment of special tax as wholesale dealer /
liquors.
+ 3S. Farmers and gardeners may sell a
products of their own farms and garden
in tue manner OF peddlers, without paymel
Of special tax as such.
80 Under the act of March 2, 1867, n
special tax is required of any person 70
the manufacture Of butter OF cheese.
40. In assessing the special tax upo
boats, harges, and flats under tie last pre-
viso to section lG3, the capacity is to b
determined by the customs admeasuremen'
Al Persons travelling about the'coutr.
| as tile agents of manufacturers or dea ers
; seeking orders for goods as agents of on
person or firm ouly, and who are paid
salary, but receive no commissions wha
ever should not be required to pay tax a
produce or commercial brokers'.
AZ. Apothecarirs, coniectionets, plumber
aud gas.ftlers, whose animal sales eXcee
twenty-five thousand dollars, are require
to ray, in addition to the special tax, on
dollar for every thousand dollars OF sales i
excess Of sold twenty-five thousand dollars
the taxes on such excess to be assessed an
paid in the manner provided in the case Q