Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1867-04-18
his sales of such goods only, and not upon sales Of

his sales of such goods only, and not upon sales Of
his own manufactures
4. Special tax receipts are not transferable, but
in case of removal the taxpayer is liable to addition
al tax unless the fact of removal is registered as
provided in section Is.
5. The tax required under the proviso to section
76 for all or either two of the classes of business
therein named, is twenty-five dollars
6. The special tax of bank should be assessed
upon its chartered capital; that of a banker upon
the amount ofcapital used or employed
7. Whenever retail dealer is found to have
made sales exceeding $25, ,000 he should be asses
sed as wholesale dealer from the date Of his ia-
bility as retail dealer The collector should in
dorse upon histax receipt the amount Of reassess-
ment paid.
s. The liability to special tax depends in many
cases upon the question whether the party makes
a business Of doing the acts specified. Occasional
but it is not necessary that the business should be
his sole business or even his principal one, in order
that he may be held liable. IF q person holds out
to the public by advertisement, by words, deeds or
writing, that he is ready to transact any kind OF
business subject to special tax; he must pay such
tax, although the business in question may not be
his chief or exclusive occupation. In the following
named occupations and professions even occasional
do not appear to be allowed by the terms Of the
law without liability: Wholesale and retail deal
ers in liquors, lottery-ticket Dealers dstillers,
brewers, rectifers, coal oil disters, insurance a.
gents, peddlers photographers, circuses, jugglers
bowling alleys, proprietors of gift enterprises and
lawyers
g. Wholesale and retail dealers may do business
as confectioners and apothecaries at the same
nlaca withont additional sDecial tax ..
10. Under the act of March 2, 1867, retail
liquor dealer may sefiquors in quantities of more
than three gallons at one time to the same pur-
chaser, without being thereby rendered liable as
wholesale liquor dealer
IL. Wholesale dealers in liquors may sell liquors
at RETAIL and both wholesale and retail dealers in
liquors may sell other merchandise, and may sell
liquors to be drunk on the premises, without pay
ment of additional special tax, but all sales must
be included in the basis Of their special tax as deal
ers.
p. # the the sales Of retail dealer in liquors ex-
ceed $25 900, he should be re-assessed as whole
sale dealer in liquors. The collector should enter
the amount of re-assessment paid by him upon the
tax receipt
l3. Hotel keepers may feed the horses of their
guests without paying tax as livery stable keepers
IA. If produce brokers' sales exceed $4,000
annually, he should be treated as commercial
broker or dealer as the case may be.
Is. Peddlers may buy up produce to sell again
las peddlers without liability as produce brokers'
Produce brokers cannot peddle produce from house
to house without incurring the liability as peddlers
l6. Original or unbroken packages or pieces, as
referred to in paragraph 80 OF section 79 are held
to be packages or pieces sold just as they come
from the manufacturer, wholesale dealer, or i'm
porter, without being broken or divided.
II. Brewers and recti6ers may sell their liquors
at the brewery or place of rectifcaton in large or
small quantities. either to be drunk on the premises
or not, without payment Of other special tax
Brewers and rectifers may also deliver their IL
lquors, upon orders previously received, to their
regular customers about the country without pay
ment of sepecial tax as peddles.
Is. Farmers and others who frequently furnish
food and lodgings to travellers for pay, should be
taxed as hotel keepers. Yet an occasional act Of
that kind should not be construed as rendering any
person liable to such tax.
l9. Persons engaged in the business of prepar-
ing Legal papers in support uf claims against the
general government, who do not present the claims
personally or by letter before the departments,
should be taxed as conveyancers, unless paying a
special tax as lawyers or special agents.
90 Persons whose business it is to sell patent
rights should pay tax as patent right Dealers even
though they sell only patent rights for their own
inventions. Assessors will observe that patent
right dealer is subject to different special tax from
that of patent agent
81. Trustees and guardians should not be re-
quired to pay tax as real estate agents tor renting
or selling property held in trust.
o. Every person, other than one paying special
tax as lawyer or claim agent, who makes it his
business or any part of his business to draw deeds,
bonds mortgages, wills, writs or other legal pa
pers, or to examine titles to real estate, who by
advertisement, or conversation or by accepting the
business whenever it is offered, holds himself out
the public as ready to undertake it, is a convey
ancer, and should be required to pay tax as such.
%. The act imposes no special tax upon board
ing house keepers as such. Hotels are open to
all who choose to enter, without previous stpula-
tion expecting entertainment, unless the house IS
full; while boarding houses are open only to those
who by previous arrangement have acquired a
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, segar and newspaper stands are the usual
concomitants of a hotel and in assessing the spe-
cial tax Of hotel keeper, no deduction should be
made from the rent or rental 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 Or
dnary stores such as hat and cap drug or furnish
ing stores ratable proportion of the amount paid
for the entire premises may be deduted. The sum
thus deducted may be greater or may be less
than the amount of rent paid by the actual occu-
pants Of such stores.
25. If any person manufactures in excess OF
$1,000 at each Of two or more places, he should pay
special tax for each such place.
26. Where journeymen take clothing, shoes, &c,
to their houses and make them up there, they
should pay tax as manufacturers, if their manu-
factures exceed $1,000 annually. Under their tax
receipt they may employ others at the place named
therein.
81. All applications for permits to hold lotteries,
&C., for charitable purposes, free Of tax must be
made through the collector Of the district, and
should bear his recommendation.
%. Selling at wholesale urfder the thirty-second
paragraph Of section seventy-nine Is understood to
mean selling to others to sell again, without refer
ence to the quantity sold.
90. Apothecaries, who have paid the special tax
as such, are not required to pay tax as retail deal
ers in liquor, in consequence Of selling or of dispen-
sing upon physicians prescriptions the wines and
spirits ocnal in the United States other nation
al pharmacopeias, in quantities not exceeding halt
pint of either at one time, nor exceeding in ag-
gregate cost value the sum of three hundred dol
lars per annum nor in consequence Of selling alco-
hol.
30. When spirituous liquors are medicated or
mixed with foreign substances, but to so slight a
degree that they are still used as beverages and