Evening star. [volume] (Washington, D.C.) 1854-1972, 1878-05-04

nun The duties directed 10 he levied by law
and TO pay over the same 10 the treasurer of
the District semi annually; and in accounting
Tor such duties il shall also be incumbent on
every such auctloneeT TO make his return
under the solemn sanction OF an oath or
aiirmation, and 10 exhibit TO the treasurer
aforesaid, whenever required by him. his
books OF sales, in order 10 enable the treasurer
to ascertain the correctness of the returns
aforesaid; and in case any such auctioneer
Snall 1al strictly TO perform the duties hereby
Imposed on him, or TO account accurately for,
anu pay over. as above prescribed. the reve-
nue payable TO the District on sales at auction
py him, or To exhibit his books as aforesaid.
ne Shali forfeit his license, and be, moreover
I,s0se TO a penalty OF so and to a further
penaly OF 50 for every day which shall
elapse after the default shall be made i'm
payment OF the said duties, or in render
agreeably to this section until he Shall comnIy
with tire directions it contains; and ali penal
ties aecruiag under it shall be for the sole use
and benefit of the District. That wherever i'm
this act license tax is levied on capital invest
ed 1t shall be taken TO mean the average CAPT
tai invested, cash and credit, during the pre-
the actual capital at the time. That wherever
in this act a tax is imposed Semi-annually on
sales or receipts, returns for the same shall be
made 10 the treasurer, under oath or atlirma
ton, on or before the 10th of January and July
OF each year; and the same shall be due and
payable to the collector on or before the Slth
OF said months, and on all such taxes remain
ing unpaid after the 3Oth of said months pen
atty OF per centum shall be added, and il
shall he the duty of the treasurer to make de-
mand for the payment of the same. For this
purpose said treasurer is hereby authorized 10
employ some suitable person. who shall be en-
titled to commission of 10 per centum on the
amount collected; and if unpaid for three
months after the same has become due and
payable, the treasurer shall transmit the ac-
count for the same TO the attorney of the
District of Columbia for collection by due pro
cess of law. If, in the opinion of the treasurer
the returns required by law are underestimate
ed. he shall have power to examine either
in person or by deputy, the books and az
counts of the person making such returns;
and if he shall find that the returns made
are less in amount than that shown by said
books and accounts, he shall make an assess
ment for correct sum, TO which he shall add
penalty OF p per centum on the amount of
tax due: That all carts. wagons, and drays
| licensed by the District of Columbia shall at
| the time OF receiving the license, he furnished
| with number of the same, legibly painted on
| TIN or some other suitable material, with the
| letters ID. &. and the year. which the owner or
agent shall attach to said cart. wagon, OF draw
| i'll some conspicuous place and i'm like man.
ner number shall be furnished, painted on
tin or some other material, in the form of
badge, which shall he worn cOnSpicuouSy on
| the person OF the driver of each hack carriage.
| cab. or other licensed vehicle for the trans.
| portation of passengers for hire, except street
| cars, when IN service and any person offend.
ing against this section shall be find not less
| than ~ for each OtfenSe. That il shall be the
duty OF the treasurer to keep, in books pre-
| pared Tor the purpose, a list of the names of
| all persons obtaining licenses for carts
| wagons, and drayS, and for hacks. carriages
and cabs: and other vehicles, for the
| transportation of passengers, numbered 10
| correspond with the number of the license
| Every agent for life or fire insurance com
| limits of the District OF Columbia shall OBJ
| tain a separate license for each company he
| may be agent for: PrOrided, That licensed
Insurance agents may employ solicitors of in
SUlance without the payment of additional
| license. That license tax shall be, and here
by is. imposed as follows that is 10 say: Apoth-
| ecaIleS shall pay annually SIS and s. on each
Sl.UO0 or fractional part thereof of capital in
| vested; auctiOneerS. 800 annually and a semi
| annual tax on gross commissions of one fourth
| of one per centum, except sales made by
| cial agents. 500 annually: bank and
| bankers annually 90 cents on each Sl,0O
of capital invested; bill posters, $40 annually I:
the pfoprletOrS OF bar-roOmS, sample rooms
| and tippling-hOuSeS. SlO0 annually: the pro
| prletorS OF beer gardens. - per day; the pro-
| prietors of billiard-tabes, bagatelle, Jenny
| board; the prOprietOrS of bowling galley, $40
| annually; brewers shall pay SIS annually
brokers. annually, S25: commission mer-
chants, $40 annually; cattle brokers- so an
nualy: pawnbrokers shall pay annually, $50 :
| butchers. $40 per year; carts, wagons, aud
drays, annually, as follows: Wagons, s.: carts,
| $50: drayS, $50; hand carts, s.. The man
ayers of concerts exhibitions, and balls. for
| gain not otherwise enumerated, or games of
any kind, where an admission fee is charged,
circuses s" shall pay 500 for t' each ah we" week
or. part thereof; exhibitors of wild
animals shall pay s29per week; distillers; 500
| annually; dealers IN merchandise of any kir ii
whatever not otherwise provided for, who
| pay no personal tax, shall pay annually, s.;
dealers in distilled and fermented liquors,
| wines, and cOrdialS annually SIS; produce
dealers annually, $40; dealers in tobacco,
| snuff or cigars, SO annually: the proprietorS
| of hacks. cabs, OmnibuSes and Street-cars, and
IRe eeleS iI for
| carriages, $40: one horse cabs, Sc; OmnibuseS,
$40: street cars drawn by one horse, SO, by tive
horses, S.; or other vehicles capable of carry
$40; the proprietOrs of hotels annually as
| follows: Hotels containing twenty rooms or
less, suitable for the accommodation of guests,
| 25; the same, containing more than twenty
rooms, suitable, 81 for each room over twenty
| prOprietOrS of intehgence-off who charge
ior services, go per annum: fre-inSurance
sna eapsy anessy HEY ssntS
companies shall pay annually fifty cents on
on each $1,000 of capital invested; Insurance
agents annually SIS, and. in addition, semi
| annually. tax Of one per centum on the
gross receipts of such agency, whether such
| receipts are in cash or notes for the part pay
ment OF premium; the proprietOrs of junk
shops $40: the prOgrietors of liyery-Stabes as
follows: Not exceeding ten stalls, S25 and 81
for each additional stall more than ten; pro-
| prietOrS OF grounds used for hOrSe-racing or
| tournaments, a weekly tax of SIS, or S.
per day, when so used; photographers,
annually, so: peddlers, so annually; recti-
| fers. SIS annually: prOprietorS of a reStau-
| rants and eating houses, SIS: prOprietOrS
| theaterS annually 800: Prorided, that license
| may be granted for theatrical performances
| for one week on the payment of $50: propre-
| tors OF variety theaters, 800 annually: con
| tractors, whose gross receipts are in excess of
| 5000 year, SIS: book agents, $40 annually :
| manufacturers of Illuminating gas, 800 annu-
| ally: claim agents. SIS annually patent agents,
| So annually: ice dealers annually four
| dollars on each 81 900 of capital invested.
| 1t shall be the duty of the police commission
| erS 10 designate one OF more officers, who shall
| require every person engaged i'm business un
| der the license laws to exhibit to him or them
| his license: and any person failing so to eX-
| hlblt his license when required, shall be liable
| to a fine of not more than $40, and il shall be
| the duty of the officer to see that he is imme-
| diately prosecuted under the law. That all
| laws and ordinances of the corporations of
| Washington and Georgetown and the levy
| court, providing police regulations for the
| several businesses OF the citizens of the Dis
| trict of Columbia, are hereby continued in
| force: and all acts and ordinances. or parts of
| the same, of the said corporations OF Wash
| ingtOn and Georgetown and the levy court
| and the District of Columbia, not heretofore
| repealed, inconsistent with the provisions of
| this act. are hereby repealed.
The Commissioners OF District are author
| lied to accept quarterly payments in advance
| for all licenses, except the dog license, and
| they are further authorized to refund the cart
| and wagon licenses which were paid between
| July LIST and July 18th, 1876.
| L IN fhn TnIonk,n,n