The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1899-12-18

sue occupation, Observation-Disclosures 056
c So na hs' sSHeRRsn
Ars Ris sossa and 5ossS to be printed on '0''
back OF occupation tax receipts ...... :. .5056c
Article ovas. There ia hereby levied on and
shall be collected from every person, firm,
company. or association Of persons pursuing
Ing subdivisions OF this article. an annual
occupation tax, which shall DO paid annually
IN advance, except when herein otherwise
provided. on each and every such occupation
or separate establishment. ms follows:
Subdivision ta) From every merchant
ynosc sross. annual purchases amount to less
tbj From every merchant whose gross an
n,lal purchases amount to $4,000 and less than
tc) From every merchant whose gross an
n r, IL purchases amount to $4,000 and loss than
d From every merchant whose gross an
nual purchases amount TO $4,000 and less
than sls,0 600, 500.
tej From every merchant whose gross an
nual purchases oh .ss amount to $4,000 and less
~ From every merchant whose gross an
nual purchases amount to $4,000 and less
than $4,000, $50.
lg) From every merchant whose gross an
nun purchases amount to $4,000 and less
than s150,o00 $l25.
th) From every merchant whose gross an
nua purchases amount to $4,000 and less
than s260,000, $780,
% From every merchant whose gross an
nual purchases amount to sc5o.ooo and less
than $500. 600, 5000.
90 From every merchant whose gross an
nual purchases amount to 100000 and less
than $3.50, 900, $3.50.
(io From every merchant whose gross an
nual purchases amount to $4,000 or more.
$500.
A merchant" within the meaning of this
act Is any person, firm or corporation en-
gaging in buying and selling lumber shin
giles goods, wares and merchandise of any
KIND whatever
Every person, firm or corporation desiring
to pursue the occupation of q merchant shall,
before pursuing such occupation. pay the tax
for one year and procure license to pur-
sue such occupation. according to the amount
Of biz gross annual Sa t nG as IA! co
lector affidavit of tho amount of his gross
annual purchases for the past year. II pro-
viously engaged IN such business. or for tho
time during which he has been so employed.
II less than year, and also OF the estimated
amount of his gross annual purchases for the
ensuing year. Said affidavit shall be pre-
served by the collector as part of his of
hcial records and shall be substantially as
follows, viz:
~. tho undersigned (which must be in case
oil q partnershlp or corporation member OF
tiry OF such cotporation). doing business AT
-------. Texas, do soemny swear that the
estimate by me made OF the gross annual
purchases of said concern OF goods, wares and
merchandise for the next ensuing year. ~
Just and fair and viii not exceed -
thousand dollars. | do further swear that the
gross annual purchases OF said concern for
the past ------- months did not exceed the
sum OF -- thousand aollprs trhe am
daVit shall, as to past purchases, state the
amount for one year II such concern has been
doing business for such length OF time which
such business hae been actually purBued.l J"
Tho above affidavit shall, in every In
stance, be actually administered by the col
lector, or his deputy, who 70 authorized and
required to administer the oath to the person
making the same, and such person shall re-
peat tho AFFIDAVIT after the collector or his
deputy, as he reads u, and shall sign The
same. To the affidavit an Attenuation shall
always be made by tho official taking it,
sub. ,. From cvory merchant who may
remove from place 80 place and offer for
sale bankrupt stocks" OF goods, or adverts-
ing FIRE sales" or water and ire dam
aged stocks Tor SALE for "a limited period CT
time, there shall DO collected stoo per month
each and every place where such business ia
located; and for each additional month or
part OF month that such sales are con-
nnned, at any given place, said merchant
snail pay an additional sum of SEQ, provided,
That where he remains for Dix months In one
place, in addition to the 800 charged for the
hrst month. he shall pay an additional sum
OF $40 per month; and provided further, that
u he shall remain in one place for period
pay in addition to 800 for the hrst month,
the sum fxed In the preceding subdivision
according to the class and amount of goods
purchased in one year. All taxes due under
ih5 subdivision shall he paid In advance
Sub 3. From every travelling person sell
ing patent or other medicines, 500; and no
paid, provided, that this tax shall not APP
ply to commercial travellers drummers or
statesmen making GALES. or soliciting trade
for merchants engaged in the Wholesale OF
drugs or medicines.
SUB !. From every fortune teller, clairvo-
yGnt or meamerist, 80.
Sub 3. From every person or association
OF persons engaged in
ta) Specializing In or shaving notes ac-
counts or county warrants. city warrants or
timd checks OF corporations, s25. This clause
Is Intended to apply to those who nuy or dis
count county warrants city warrants. time
checks. or accounts OF ahorers agRinst amy
municipality or private corporation whether
they ply their business us an occupation or
make IL Incident TO some other business or
calling. The tax hereby imposed shall be In
addition to all other taxes upon persons en-
gagged in shaving or discounting paper as
herein described.
lb) Private bankers and investment hrok
ers IN cities and towns OF less than 10000
Inhabitants $50; In cities and towns of TO-
900 inhabitants or moro. 500. by private
receiving money on deposit, and doing
general discount business BY Investment
money for others and receives a commits
sion or is In any manner paid for such SER
vice.
sub g.. From every local or travelling OPP
orator or owner OF any daguerrean, photo
sraph or other like gallery. by whatever
Sub. s. From every every person. Arm '' or asso-
cat citation Pet q persons acting as ship agent or
snip pIokeT, 30. lnlb TAX Snall be IN Adul-
ton to any other tax upon such ship broker
or ship agent. ship agent" or ship
broker" Id the meaning of this article. is
freights and other business for tho owners
Of vessels or for the shippers, or consignors
or consignees OF freight carried by vessels.
Sub. 0. From every commercial broker,
$50. commercial broker" within the
meaning OF this article. is any person or
company whose business II is as a broker TO
negotiate sales or purchases OF goods, wares,
produce or merchandise.
SUB. 10. From every custom house broker,
$50. Every person, Arm or company. whose
business or occupation II is. as the agent OF
others. to arrange entries and other custom
house papers. transact business at any
port OF entry. relating to the Importation ar
expectation OF goods, wares or merchandise
shall be regarded within the meaning OF this
article as a custom house broker.
sub. II. From every land agent, S5s The
term land agent" shal be construed 10
mean any person or association of persons,
who shall for compensatio6 purchase sell
or lease real estate for others.
SUB. IL. From every person practicing law, |
ana from every conveyancer or other person |
drawing deeds or other legal instruments for |
pay, So; provided, that an attorney at law
shall only pay county occupation tax In the |
SUB. l3. From every physician, surgeon, |
oculist or medical or other specialist OF any |
kind, travelling from place 10 place in the |
practice of his profession $25.
Sub. "A. From every dentist, IS.
Sub. Is. From every person or Arm keep
Ing . shooting gallery at which fee Is paid
mr. demanded RIO = - 49,