The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1867-05-10


o. The nat imposes no special tax upon
boardinQ.house keepers as such, Hotels are
open 10 all who choose 10 enter, without
previous stipulation, expecting entertaln-
| ment, unless the house Is full While BOARD
Lighthouses are open only to those VINO ~
previous arrangement have acquired righo
10 entertaiment at such rate Of payment az
may be agreed unon.
"a. The special tax of o hotel keeper ID
based upol the annual rent OF rental vaiue
ofthat portion of the premises when IL nc
tually used for hotel purposes. Barber sa,
looms, billiard rooms, and liquor, segar ana
newspaper stands are the usual concomitantss
of hotel and In assessing the special tax u
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. f ara
When d portion Of the premises is leased
for ordinary stores, such as hat and cap,
drug or furnishing stores, ratable proper
ton of the amount paid for the entire prem
ses may be deducted. The sum thus deduc-
ted may BIO greater or may be less than the
amount Orient paid by the actual occupants
of such stores. .- l
25 If any person manufacture in excess of
$1,000 at each of two or more places, he
should pay d special tax for each such
place.
| 49, Who're .journeymen take clothing,
shoes, &c, to their houses and make them
up there. they should pay tax as manufac.
turers if their manufactures exceed $l0O0
annually. Under their tax receipt they may
employ others at the place named therein.
~. 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 recon-
mendation.
20. Selling at wholesale under the thirty
second paragraph of section seventy-nine Is
understood tomean selling to others to sell
again, without reference to the quantity
sold.
80. Apothecaries, who have paid the spec
ial tax as such, are not required to pay tax
as retail dealers in liqnor, III consequence OF
selling or as dispensing upon physicians
prescriptions the wines and spirits oticinal
In the United States or other national phar-
macop@ias, in quantities not exceeding half
| a pint of either at one time. nor exceeding in
aggregate cost value the sum of three hun
bred dollars per annum, nor in consequence
of selling alcohol 3iHaii
30 When spirituous liquors are medica-
| ted or mixed with foreign substances, but to
so slight degree that they are still used as
beverages and arc sold as such, the SPECIAL
tax of d liquor dealer will be required of the
seller When the medication of admiyture
is carried to such an extent that the liquor
is no longer susceptible of being used as q
beverage, such tax will not be required.
| 81. Butchers whose sales do not exceed
$1,000 annually, and butchers who sell butch
ers' meat exclusively by themselves or
agents. travelling from place to place, are
subject to special tax of five dollars only; but
all butchers whose annual sales exceed
twenty-five thousand dollars ard required to
make return of sales, and pay q tax OF one
dollar for every thousand dollars, in ex-
cess of twenty-five thousand dollars in the
manner required of wholesale dealers.
80. Cattle brokers are required to be as
sessed on the excess of sales over ten thou
sand dollars in the same manner as whole
sale dealers.
49, Builders and contractors are not sub
ject to special tax in any year in which they
do not construct on contract, nor unless their
contracts are in excess of $780,
81. miner may employ one person in the
business of mining for COAL silver, &c,
without payment of special tax.
35. The liability of peddlers and CONNER
cial brokers to special tax depends upon the
acts done, and is not affected by the fact
that the party is employed by others and is
acting merely as an agent.
come within the definition of jewelry, and
may therefore be sold under the tax receipt
of common peddler.
81 A retail dealer in liquors wishing to
close up business, may sell out his whole
stock at one auction sale to different pur-
chasers, or may sell the whole ut private
sale to one purchaser, without payment of
special tax as wholesale dealer in liquors.
49, Farmers and gardeners may sell all
products of their own farms and gardens in
the manner of peddlers, without payment of
special tax on such
80. Under the act of March 2, 1867, no
special tax is required of any person for the
manufacture of butter or cheese
40. In assessing the special tax upon boats,
barges, and flats. under the last proviso to
section 1O3, the capacity is to be determined
by the customs admeasurement
Al. Persons travelling about the country
as the agents of manufacturers or dealers,
seeking orders for goods as agents of one
person or firm only and who are paid sal
airy, but who receive no commissions what |
ever, should not be required to pay tax as
produce or commercial brokers'
AZ. Ap0thecaries, confectiOners, plumbers
and gas-ftters whose annual sales exceed |
twenty-five thousand dollars, are required
to pay, in addition to the special tax, one
dollar for every thousand dollars of sales in
excess of said twenty-five thousand dollars,
the taxes on such excess to be assessed and |
paid in the manner provided in the case of
wholesale dealers.