Year: 1867

The special tax of retail dealer is
at the rate Of ten dollars per annum
that of retail liquor dealer at the rate
of twenty-five dollars per annum. All
special taxes become due on the 1st of
May in each year, or on commencing
any trade, business, or profession upon
which such tax is by law imposed. In
the former case the tax is to be reckon
ed for one year; and in the latter case
proportionately for that part Of the
year, from the first day of the month
in which liability to a special tax first
commenced to the 1st day of May fol-
lowing. (Section ~ When a retail
dealer changes his business to that of a
retail liquor dealer he should be reases-
sed in an amount equal to the difference
between the tax imposed upon retail
liquor dealer for the remaining portion
OF the special tax year, and that impos-
ed upon a retail dealer for the same
time. Suppose the change to be made
In September, the tax Of a retail liquor
dealer for the remaining portion of the
special tax year is 1868 that of
retail dealer for the same period is &c.





two sums-is the amount to be reasses-
sed.


And auctioneers should not he re-
quired to return for taxation, under sec
ton 96, the rules made by him for the
United States.


The regalias or trappings of Masons,
Odd Fellows, or other similar organiza-
tions, are not clothing or articles of
dress, within the meaning of the inter
nal revenue law, but are to be regard
ed merely as ornaments or articles for
a particular use, and taxable at the
rate of five per cent. dd valOrena, from
and after March 1st, 1867, as a manu-
facture not otherwise provided for.


Money paid by passengers for food
cannot be regarded as constituting a
part of the gross receipts of steam
boat, or other vessel for their tr0nSpor-
tatiom. If separate and distinct sums
arc paid-one for transportation, and
the other for food-the amounts receiv-
ed for the latter need not be returned
for taxation under section 103. An ex
cessive charge for food, however, and a
correspondingly.lo low charge for trans
pOIldtIOu, SuOulu ne lOOheu upon DIS du
attempted evasion of the law, and as a
frand upon the revenue. If the amount
paid as passage money covers both
transportation and food, the whole
should be returned, the amount actual
ly expended for the food for the passen-
gers should then be allowed rs deduc-
tion, and the tax of two and one half
per cent. should be assessed upon the
balance.


The special tax of the keeper of a
hotel, inn, or tavern depends upon the
yearly rental, or if not rented, upon the
estimated yearly rental of the house and
property intended to be used for hotel
purposes. The term property as used
in this connection does not include
household furniture, even through the
hotel is hired furnished. In such case
the assessor, in fixing the sum which is
to determine the amount of tax, should
deduct from the yearly rent or rental
for the furnished house so much as he
thinks to be fair proportionate amount
for the use of the furniture.


A person doing an express business
is not liable to special tax as express
carrier or agent, unless his gross re
ceipts from such business exceed one
thousand dollars per annum; but he is
subject to tax of three per centum
upon all his gross receipts from such
DuSlnncc rooror11acc Of tbai, opoo1nt