The commonwealth. (Greenwood, Miss.) 1896-1923, 1912-06-28

such proof must be made after seven
days to the Tax Collector; and, for fail
ure to make the proper proof or show
ing or to pay the privilege tax above
levied, such supervisor or foreman
shall be liable to any and all penalties,
imposed, by sections 1894 and 1901 of
the Code Of 1906, on delinquent tax
payers.
Coal Dealers: On each coal dealer
SIS. 90.
Coal dealer under this section is de-
fined to be any person or corporation
who buys and sells coal, whether he has
a regular place of business or not.
Confectionery: On each confectionery
manufacturing cakes and other cakes
and pies and candy So. so.
Cotton Brokers: On each cotton brok-
er or firm or agent engaged in buying
or selling cotton not licensed as a mer-
chant Sl2.5 so.
But this shall not apply to any brok-
er or buyer who purchases only from
the producer, whether such purchaser
is buying for himself or as agent or
employee for another.
Same, on each factor licensed mer-
chant who receives cotton for sale on
assignment, for which he charged q
commission $12. so.
Cotton Buyers: Every person engaged
in the business of buying or selling cot
ton for himself shall pay aprivilege tax
of $12. so; the license must be issued in
his name, and must be paid for on or
before the first day of September for a
full year.
Cotton Compress Company: On each
compress company handling not over
twenty thousand bales per year $25. 90.
Same, on each compress company
handling over twenty thousand bales
and not over thirty thousand bales per
year $4,000.
Same, on each compress company
handling over thirty thousand bales
and not over fifty thousand bales per
year $500.
Same, on each compress company
handling over fifty thousand bales per
year $4,000.
Cotton Gins: (See portable gins, etc.
Cotton Seed Oil Mills: On each cotton
seed oil mill where the capacity does
not exceed twenty tons (of two thous-
and pounds) per day of twenty four
hours SAP. so.
Same, where the capacity is twenty
tons and does not exceed eighty tons
$87. SO.
Same, where the capacity is eighty
tons and does not exceed one hundred
tons $125.00
Same, where the capacity is one hum
dred tons and does not exceed one hun
dred and forty tons $175. 90.
All applicants for privilege license
under this section shall state under
oath the capacity of the mill. And al
so state the number and capacity OF
each hydraulic oil press installed.
Cotton Seed Buyers: On each agent
for the purchase Of cotton seed, or cot
ton seed buyer $500.
On each ginner buying cotton seed and
selling at a profit or acting as a agent
for a cotton seed oil mill where a com
mission is paid $500.
But a merchant or public warehouse
man paying a. privilege tax as
such who buys cotton seed at his place
of business shall not be liable for sale
tax.
Dealers: (See cotton seed, bee
springs, clocks, fruit trees, ranges,
stoves, weapons, etc.
Eating Houses: (See railroad eating
houses.)
Dance Rooms or Halls: On all dance
rooms or halls $5.0 o
Drug Stores: See stores, liquor deal
ers, etc. Each drug store shall be
subject to the same tax as other stores,
E~zLal,nar. nn nnah nYnhaIrnnr x M
Engineer: On each civil or electrical
engineer $500.
Exhibitions: [See also side shows and
fairs. On each show, exhibition, con.
cert, or other performance, where
fee is charged or collected, or any con.
tribution received for admission, anc
not devoted exclusively to religious,
benevolent, or educational purposes,
not being otherwise herein taxed, fol
each day or part of day $3.50.
License shall not be charged for any
show, concert, festival or performance
of any kind where same is in a licensed
hall.
Exhibition, Trained animals: tSee
exhibition Of.
Moving Picture sho VS.: On each NOV
ing picture show, theatorium, or SINH
r lar attraction or amusement $25.W. /,
Fair or Festival: On each fair or fes'
r tiyal, the proceeds of which are not de,
l voted exclusively to religious, bepevo-
lent or educational or agricultural pur'
poses $3.50.
Feather Renovation: On each feath
er ~renovator $4,000.
+ Feed Stables. [See livery stables
Festivals: [See fairs.
r Insurance Companies: Incorporated
insurance agencies $4,000.
And no person who would be other
wise considered a agent shall be exemp
Z from the privilege tax placed on insur
' ance agents by this section by reasol
2 of the fact that he is a stakeholder O.
or officer in an incorporated agency, o
q by reason of the fact that he repre-
. sents such an agency.
! Insurance Agents: On each fire in
: surance agents doing an insurance bus
mess $l5.
!. On agents for Guaranty and Fidelit.
\ Insurance Companies, Plate Glass In
v surance Companies, Live Stock lnsur
e ance Companies, or agents for any In
surapce Company other than Fire an
Life, authorized to do business in tn
State Of Mississippi, shall pay an an
r nual privilege tax of $500 provided
that any agent paying a license as
: Fire, Life, or Industrial INSURANCE
e agent shall be required to pay any. ad
ditional license as agent for any OF tn
s classes Of Insurance Companies abov
Y enumerated, =.
Life Insurance Agents: On each hf
insurance agent engaged exclusively
J. writing life insurance $500.
i. On each insurance agent doing an 10
o dustrial insurance business only wit
weekly sick benefit and accident oere
fit and death loss not to exceed on
hundred dollars $ .50.