Evening star. [volume] (Washington, D.C.) 1854-1972, 1876-03-04
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authorizations for, or deliver books or maps,
shall be regarded as n book agent: ProVioiei,
That only one person shall be authorized To
solicit orders or deliver books, maps or en-
cravings under one tax.
4Gth. That all manufacturers OF illumirRt-
Ing ses rsy an animal tax t,6c Ssnts
That the tax hereby required for license
shail not be construed as exempung any
gas from such general IA yes as may be ASSESS
ed upon Its capital or other property under
existing laws.
Every person whose business IL Is to prose-
cute claims before the executive department
Columbia, shall be regarded as a claim
42d. Patent agents shall pay sos annually.
Every person whose business IL is to procure
patents, shall be regarded as a patent agent
43d. Ice dealers shall pay annually a on
each 81 GOO OF capital invested Every per
son, nrm. company or corporation whose
business il is to sell ice shall be regarded as
Ice dealers: PTOCtOied, That persons who may
cell or peddle ice from house to house, and
not acting as the agent or employee of any
PERSON, nrm, or corporation. shall not be lia-
Die Tor any tax except upon the wagon used
4ifh. Lawyers, physicians aud dentists
thall pay annually SIS: PTOUlded, Such law
Yer, ply stefan, or dentist does not pay an
nually to some society or association organ
lied for the beneft or advancement Of his
profession within this District a sum equal to
said sum of SIS per 2nnum, in which case a
receipt Tor such payment from the duly au-
fhoriZed officer Ofsuch society or association
shall entItle the party paying the same to
receive license without further payment
therefor: AHd fDyOJIded further, That special
lists in med iciDe or surgery temporarily prac-
tcfDg in said District of Columbia may take
ont temporary permits by paying therefor
SIS for six months, or any fractional part
thereof.
45th. Architects, craftsmen, and civil en-
gineerS shall pay annually a tax OF SIS.
fbtn. private caTTlareS for horse shall
Pay annually sc and for two an annual tax
47th. CosiumeTs shall pay annually s25.
4Sth. PeltertTs shall pay annually s2j
Every person who shall buy and sell pelts,
hides, skins OF any kind and description,
shall be regarded as a peIterer.
18th Owners Of gold watches In use, shall
pay yearly tax on each such OF 81.
Goth. Owners OF male dogs shall pay a
yearly tax on each such, of - 80; and or fe-
male dogs like tax, on each, OF IS. Permits
10 keep cOgs shall be taken Out on or before
the list day OF August. 1876, or thereafter i'm
siately upon acquisition of such property.
5ist- Household furniture in use, above the
value of $500, shall, upon such excess OF
value pay yearly tax of IL per centum.
The value OF such property shall be fixed by
The assessors; and their returns thereof shall
be made on or before the first day OF Octo-
Der, 1876. Such tax shall be paid on or be-
fore the days, in the manner, and subject to
the same penalties for non payment, as here
1nbefOTe provided for in case OF taxes on real
property. Should not either such half yearly
1nstalment of such tax, and any accrued
penal interest thereon be paid within thirty
days next after being so due, the collector
may distrain sufficient goods and chattels
belonging TO the person charged with such
lax, 10 pay such tax and penalty, together
That 10 person shall engage in any trade,
business, or profession hereinbefOre men,
toned until he shall have obtained a per-
NIT therefor IS next hereinafter provided.
Sec. II. That any person engaged or engag-
Ing in any trade, occupation or profession
wbereon an annual, or other, tax is hereby
inn ho11 hot Fay1f,.
menciDg, in business, apply to the collector
fer q permit, stating under oath or affirma-
lion all the requisite facts in relation there
10; and shall pay the amount OF money re-
quiTet by law IN such case. The collector, IL
satisfied In the premises, shall thereupOn
issue 10 the applicant the required permit
stating therein The name, or style OF the per-
fOn, hIm, or company, TO whom. and the
term of lime for which the same is granted;
The nature of the business thereby author
lied; and the precise place-city, town, dis
frict, or otherwise, also house and street, or
other roadway-wherein or wherever the
business thus permitted is To be prosecuted.
Each such permit shall be signed by the col
lectOr and impressed with the seal of his
office Any such permit may be assigned
pursuant 10 the law ard police regulations;
and similarly the location or place of busi-
ness therein specified may be changed; but
The nature of the business shall not De altered
without new permit Each such assign
meBt and change shall be approved, and Ger
tilted To, by the collector before becoming
operative; and any person found tTansacting
- Us PCi AhAt
or transaCting any business in place not
named IN bis permit, shall be considered and
dealt with aS thus acting without permit.
Sec Is That all permits of produce dealers
peddlaTs, and merchandise brokers, shall
date from the LIST day of April OF each year
and expire on the S1st day OF March follow
ing. Those for carts, wagons drays, hacks
cans, private carriages, omnibuses, street
cars, lawyers, physicians, dentists, aTchi-
tects, engineers, cOStumerS, and peIteTerS,
shall date from the LIST day OF July of each
year and expire on the 30th day OF June fol-
loving; and all other annual permits shall
date from the 1st day OF November OF each
year and expire on the 31st of October follow
ing; and the permit of every person liable to
tax after the list OF April, July, or November
moi Ia in which the liability began, and pay
ment shall be made for proportiOnate
amount.
Sec. IA. That every person liable to a tax
who may fail TO pay the same before engage
ing in the business for which the tax may be
required shall, in addition TO the tax imposed.
pay fire or penalty of not less than five nor
more than fifty dollars for each offence, to be
imposed and collected as provided in this
act. In case of merchandise brokers, dealers
traders or their agents, managers or theatre
cal performances, exhibitions, and concerts
for gain, not including exhibitions and con-
certs given by or for the beneft OF religious
or charitable Institutions or societies, beer
gardens, ciTcUses and race courses, one half
the penalty shall tnure TO the use OF the in
former.
Sec. Is. That in every case where more
than one OF the pursuits and occupations
in the same place by the same person at the
same time, excepting as hereinafter pro-
vided, the tax shall be paid for each accord
ing TO the rates severally prescribed.
Sec l6- That II any one taxed under the
provisions OF this act shall allow any other
person TO sell under his permit or occupy
any portion OF his premises for the purpose
OF Offering for sale merchandise under his
permit, 1he person so offending shall be fned
lot less than 500 for each offence, TO be i'm
posed AMI collected as other fines.
Sec II. That no permit shall be required Of
any person bringing to any part OF the Dis
f<ict Of Columbia wood, lumber, building
material, or produce OF any kind, 20 be sold
by the car cargo or wagon load, or OF persons
bringing marketing to the District.
Sec Is That The keeper of every livery
stable, wool, coal or lumber ys-d shall, be-
fore engaging in such business obtain the
consent In writing of majority OF persons
Ownirg real estate and majority OF the res
1dents keeping house on the same side of The
square on watch = the principal front OF the
stable or yard about 10 be built or kept aud
on the side o. the square fronting immedi-
ately opposite, for him to enter Upon and