The age-herald., 1901-03-14


 preferred lien on such steam boat, or other water craft, and cars named; and such lien may be enforced whenever any such liquors are retailed by any person on such steamboat or other water craft or ears with the knowledge or consent of the captain or conductor, without hav- | ing first procured license therefor as provided by law, and the tax collector in any county in which such steamboat or other water craft may ply, or cars run, is required to enforce such lien in the same manner, and by the same proceed | ings as are authorized for the collection of taxes on steamboats and on railroad cars For retailers of spirituous. vinous or malt liquors, except as hereinafter | provided In any city, town, village or any other place of less than one thousand inhabitants, two hundred dollars in any city, town or village of more than one thousand inhabitants and less than three thousand inhabitants, two hundred and fifty dollars; In any city containing three thousand inhabitants or more, and less than five thousand, two hundred and seventy-five dollars; of more than five l and less than ten thousand three hun dred dollars, and in any city of more ] than ten thousand inhabitants, three hundred and fifty dollars. But dealers in lager beer exclusively shall be charged | one-fourth of the above rates and deal CTS in wines exclusively shall be charged one-tenth of the above rates. Any per son who pays for and takes out a license ot.. f.z pay for and take out a licenes as a l wholesale dealer in such liquors; and | when a retail license is taken out after l the first day of January and before the | first day of July the price of the license l shall be the same as for a license for l twelve months. Any person who sells | or disposes of spirituous, vinous or malt | liquors or intoxicating bitters in any quantity less than a quart shall be 1 deemed a retail dealer
 Provided, Nothing in this paragraph shall be construed as to alter. repeal or modify any license now authorized and reuired to be paid to any district, city or municipality or for municipal purposes.
 For wholesale dealers In spirituous, vinous, or malt liquors in any place, three hundred and fifty dollars. Any person dealing in said articles, who shall sell, barter or exchange, or in any way dispose of or permit to be taken. spirit uous, vinous or malt liquors. in any quantity less than one quart. or who shall permit the same to be drunk by the glass, or single drink, in or about his place of business shall be deemed a re- tail dealer, and any dealer so disposing of spirituous, vinous, or malt liquors, only in the quantity of one quart or more shall be deemed a wholesale dealer; but any person having taken out a license as retail dealer, is authorized to sell at wholesale without additional license.
 Any person engaged in the business of selling cider at retail, or in quantities of less than one gallon, where he is not the manufacturer thereof, whether 1t be his principal stock in trade or not, shall pay license tax of ten dollars.
 Provided, That this shall not apply to retail liquor dealers. (See also com- pounders and rectihers, distillers, brew ers.)
 MENAGERIES AND MUSEUMS-53. For each exhibition of menageries or museums twenty-five dollars. (See also | circuses, concerts and exhibitions.) MACHINE sLoTs-54
 For each machine such as nickei-in- the-slot or other device of like character, whether the same is charged for or not, two dollars. This shall apply to phono- graphs, weighing machines, music boxes etc., having the nickel, or penny-in-the- slot device. Provided, this shall not ap- ply to any device prohibited by law.
 MERCANTILE AGENCIES-55.
 Mercantile agencies. (See commercial agencies.) s4. ..s
 MONEY LENDERs-5e.
 Each company, corporation or associa- tion doing business in this State, whose sole or principal business is the loaning of money, whether organized in this State or in another State or country, and which is not elsewhere subjected to a privilege tax in this section, shall pay to the State as other license taxes are paid. one hundred dollars.
 Provided, The provision of this sub division shall not apply to banks, or banking institutions, regularly organized as such.
 NEWS COMPANIES-5i.
 Each news company doing business in this State, one hundred dollars, which shall be in lieu of all State and county licenses.
 OILS-58.
 Each agency person, firm or corpora tion, selling illuminating or lubricating oils at wholesale, that Is to say in quan- titles of twenty-five gallons or more, shall pay a privilege or license tax to the State, of one-half of one per centum on their gross sales; and the State tax com-' missioner, or his deputy. is authorized and directed to collect and pay such privilege tax into the State treasury, re- taining out of the amount collected ten per centum thereof for the compensa- tion and fees of himself and deputies for doing said work; and said State tax com missioner, or said deputies. with the ap- proval of the State board of compromise, may collect and receive a gross sum as said privilege or license tax from any corporation, firm, person or agency, sell ing oils in this State, and said gross sum may be so received and collected in place of and in full settlement of said license tax, so that oils upon which said gross sum has so been paid in full settlement shall not be subject to the license tax imposed by this section. And this license shall run as other licenses in the State, from January to January.
 Provided. the State tax commissioner, or his deputies. may require sworn state-