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30 June 1864.

224. XIX. Coal-oil distillers shall pay fifty dollars. (a) Any person, firm or corCoal-oil distillers. poration, who shall refine, produce or distil petroleum, or rock-oil, or oil made of coal, asphaltum, shale, peat or other bituminous substances, or shall manufacture illuminating oil, shall be regarded as a coal-oil distiller.

Inns and taverns.

Eating-houses.

Confectioners.

Claim and patent agents.

Patent-right dealers.

Real estate agents.

Conveyancers.

Intelligence

office keepers.

Insurance agents.

225. XX. Keepers of hotels, inns or taverns, shall be classified and rated according to the yearly rental, or, if not rented, according to the estimated yearly rental of the house and property intended to be so occupied, as follows, to wit: when the rent or valuation of the yearly rental of said house and property shall be two hundred dollars, or less, they shall pay ten dollars; and if exceeding two hundred dollars, for any additional one hundred dollars or fractional part thereof in excess of two hundred dollars, five dollars: Provided, That a payment of such special tax shall be construed to permit the person so keeping a hotel, inn or tavern, to furnish the necessary food for the animals of such travellers or sojourners, without the payment of an additional special tax as a livery-stable keeper. Every place where food and lodging are provided for and furnished to travellers and sojourners, for pay shall be regarded as a hotel, inn or tavern: Provided, That keepers of hotels, taverns and eating-houses, in which liquors are sold by retail, to be drank upon the premises, shall pay an additional tax of twentyfive dollars. The yearly rental shall be fixed and established by the assistant assessor of the proper assessment district at its proper value; but if rented, at not less than the actual rent agreed on by the parties. All steamers and vessels, upon waters of the United States, on board of which passengers or travellers are provided with food or lodgings, shall be subject to and required to pay twenty-five dollars: Provided, That any person who shall make a false or fraudulent return concerning the actual rent mentioned in this paragraph, shall be subject to a penalty therefor of double the amount of the tax.

226. XXI. Keepers of eating-houses shall pay ten dollars. Every place where food or refreshments of any kind, not including spirits, wines, ale, beer or other malt liquors, are provided for casual visitors and sold for consumption therein, shall be regarded as an eating-house; but the keeper of an eating-house, having paid the tax therefor, shall not be required to pay a special tax as a confectioner, anything in this [act] to the contrary notwithstanding; and keepers of hotels, inns, taverns and eating-houses, having paid the special tax therefor, shall not be required to pay additional tax for selling tobacco, snuff or cigars on the same premises, anything in this act to the contrary notwithstanding.

227. XXII. Confectioners shall pay ten dollars. Every person who sells at retail confectionery, sweetmeats, comfits or other confects, in any building, shall be regarded as a confectioner; but wholesale and retail dealers, having paid the special tax therefor, shall not be required to pay the special tax as a confectioner, anything in this act to the contrary notwithstanding.

228. XXIII. Claim agents and agents for procuring patents shall pay ten dollars. Every person whose business it is to prosecute claims in any of the executive departments of the federal government, or procure patents, shall be deemed a claim or patent agent, as the case may be.

229. XXIV. Patent-right dealers shall pay ten dollars. Every person whose business it is to sell, or offer for sale, patent rights, shall be regarded as a patent-right dealer.

230. XXV. Real estate agents shall pay ten dollars. Every person whose business it is to sell or offer for sale real estate for others, or to rent houses, stores or other buildings or real estate, or to collect rent for others, except lawyers paying a special tax as such, shall be regarded as a real estate agent.

231. XXVI. Conveyancers shall pay ten dollars. Every person, other than one having paid the special tax as a lawyer or claim agent, whose business it is to draw deeds, bonds, mortgages, wills, writs or other legal papers, or to examine titles to real estate, shall be regarded as a conveyancer.

232. XXVII. Intelligence office keepers shall pay ten dollars. Every person whose business it is to find or furnish places of employment for others, or to find or furnish servants upon application in writing or otherwise, receiving compensation therefor, shall be regarded as an intelligence office keeper.

233. XXVIII. Insurance agents shall pay ten dollars. Any person who shall act as agent of any fire, marine, life, mutual, or other insurance company or companies, or any person who shall negotiate or procure insurance, for which he receives any commission or other compensation, shall be regarded as an insurance agent: Provided, That if the annual receipts of any person as such agent shall not exceed one hundred dollars, he shall pay five dollars only: And provided further, That no special tax shall be im(a) So amended by resolution 5 February 1867. 14 Stat. 565.

posed upon any person for selling tickets or contracts of insurance against injury to persons while travelling by land or water.

20 June 1864.

ance agents.

234. XXIX. Foreign insurance agents shall pay fifty dollars. Every person who Foreign insurshall act as agent of any foreign fire, marine, life, mutual, or other insurance company or companies shall be regarded as a foreign insurance agent.

235. XXX. Auctioneers whose annual sales do not exceed ten thousand dollars shall Auctioneers. pay ten dollars, and if exceeding ten thousand dollars, shall pay twenty dollars. Every person shall be deemed an auctioneer whose business it is to offer property at public sale to the highest or best bidder: Provided, That the provisions of this paragraph shall not apply to judicial or executive officers making auction sales by virtue of any judgment or decree of any court, nor public sales made by or for executors, administrators, or guardians of any estate held by them as such.

236. XXXI. Manufacturers shall pay ten dollars. Any person, firm or corporation Manufacturers. who shall manufacture, by hand or machinery, any goods, wares or merchandise, not otherwise provided for, exceeding annually the sum of one thousand dollars, or who shall be engaged in the manufacture or preparation for sale of any articles or compounds, or shall put up for sale in packages, with his own name or trade-mark thereon, any articles or compound, shall be regarded as a manufacturer: "Provided, That no special tax shall be required of any person for the manufacture of butter or cheese." (a) 237. XXXII. Pedlars shall be classified and rated as follows, to wit: when travel- Pedlars. ling with more than two horses or mules, the first class, and shall pay fifty dollars; when travelling with two horses or mules, the second class, and shall pay twenty-five dollars; when travelling with one horse or mule, the third class, and shall pay fifteen dollars; when travelling on foot or by public conveyance, the fourth class, and shall pay ten dollars. Any person, except persons peddling only charcoal, newspapers, magazines, bibles, religious tracts or the products of his farm or garden, "or travelling on foot and peddling fruits, vegetables, pies, cakes and confectionery," (a) who sells or offers to sell at retail, goods, wares or other commodities, travelling from place to place in the town, or through the country, shall be regarded a pedlar: Provided, That any pedlar who sells, or offers to sell, distilled spirits, fermented liquors or wines, dry-goods, foreign or domestic, by one or more original packages or pieces, at one time, to the same person or persons, or who peddles jewelry, shall pay fifty dollars: Provided further, That manufacturers and producers of agricultural tools and implements, garden seeds, fruit and ornamental trees, stoves and hollow-ware, brooms, woodenware, charcoal and gunpowder, delivering and selling at wholesale any of said articles, by themselves or their authorized agents, at places other than the place of manufacture, shall not therefor be required to pay any special tax: Provided further, That persons who sell shell or other fish, or both, travelling from place to place, and not from any shop or stand, shall be required to pay five dollars only; and no special tax shall be imposed for selling shell or other fish, from hand-carts or wheelbarrows.

238. XXXIII. Apothecaries shall pay ten dollars. Every person who keeps a shop Apothecaries. or building, where medicines are compounded or prepared, according to prescriptions of physicians, or where medicines are sold, shall be regarded as an apothecary; but wholesale and retail dealers, who have paid the special tax therefor, shall not be required to pay a tax as an apothecary; nor shall apothecaries who have paid the special tax be required to pay the tax as retail dealers in liquor, in consequence of selling alcohol, or of selling or of dispensing, upon physicians' prescriptions, the wines and spirits officinal in the United States, and other national pharmacopoeias, in quantities not exceeding half a pint of either at any one time, nor exceeding in aggregate cost value the sum of three hundred dollars per annum.

239. XXXIV. Photographers shall pay ten dollars. Any person who makes for sale Photographers. photographs, ambrotypes, daguerreotypes or pictures, by the action of light, shall be regarded a photographer. * *

240. XXXVI. Butchers shall pay ten dollars. Every person whose business it is to Butchers. sell butchers' meat at retail shall be regarded as a butcher: Provided, That no butcher having paid the special tax therefor shall be required to pay the special tax as a retail dealer, on account of selling other articles at the same store, stall or premises: Provided further, That butchers who sell butchers' meat exclusively by themselves or agents, travelling from place to place, and not from any shop or stand, shall be required to pay five dollars only, any existing law to the contrary notwithstanding.

241. XXXVII. Proprietors of theatres, museums and concert halls, shall pay one Theatres, &c. hundred dollars. Every edifice used for the purpose of dramatic, or operatic or other representations, plays or performances, for admission to which entrance-money is received, not including halls rented or used occasionally for concerts or theatrical repre

(a) So amended by act 2 March 1867. 14 Stat. 474.

30 June 1864. sentations, shall be regarded as a theatre: Provided, That when any such edifice is under lease, at the passage of this act, the tax shall be paid by the lessee, unless otherwise stipulated between the parties to said lease.

Circuses.

Jugglers.

Bowling-alleys

and billiardrooms.

Gift enterprises.

Stallions and jacks.

Lawyers.

Physicians, surgeons and dentists.

Architects and civil engineers.

Builders and contractors.

Plumbers and gas-fitters.

Assayers.

Miners.

242. XXXVIII. The proprietor or proprietors of circuses shall pay [one] hundred dollars. Every building, tent, space or area, where feats of horsemanship, or acrobatic sports, or theatrical performances, are exhibited, shall be regarded as a circus: Provided, That no special tax paid in one state shall exempt exhibitions from the tax in another state; and but one special tax shall be imposed for exhibitions within any one state.

243. XXXIX. Jugglers shall pay twenty dollars. Every person who performs by sleight of hand shall be regarded as a juggler. (a) The proprietors or agents of all other public exhibitions or shows for money, not enumerated in this section, shall pay ten dollars: Provided, That a special tax paid in one state shall not exempt exhibitions from the tax in another state; and but one special tax shall be required for exhibitions within any one state.

244. XL. Proprietors of bowling-alleys and billiard-rooms shall pay ten dollars for each alley or table. Every place or building where bowls are thrown, or billiards played, and open to the public, with or without price, shall be regarded as a bowling-alley or billiard-room, respectively.

245. XLI. Proprietors of gift enterprises shall pay one hundred and fifty dollars. Every person, firm or corporation who shall sell or offer for sale any real estate or article of merchandise of any description whatsoever, or any ticket of admission to any exhibition or performance, with a promise, express or implied, to give or bestow, or in any manner hold out the promise of gift or bestowal of any article or thing, for and in consideration of the purchase by any person of any other article or thing, shall be regarded as a proprietor of a gift enterprise: Provided, That no such proprietor, in consequence of being thus taxed, shall be exempt from paying any other tax imposed by law, and the special tax herein required shall be in addition thereto.

246. XLII. Owners of stallions and jacks shall pay ten dollars. Every person who keeps a horse or a jack for the use of mares, requiring or receiving pay therefor, shall be regarded as the owner thereof, and shall furnish a statement to the assessor or assistant assessor, which shall contain a brief description of the animal, its age, and place or places where used or to be used: Provided, That all accounts, notes or demands for the use of any such horse or jack, the owner or keeper thereof not having paid the tax as aforesaid, shall be void.

247. XLIII. Lawyers shall pay ten dollars. Every person who, for fee or reward, shall prosecute or defend causes in court of record or other judicial tribunal of the United States, or of any of the states, or whose business it is to give legal advice in relation to any cause or matter whatever, shall be deemed to be a lawyer.

248. XLIV. Physicians, surgeons and dentists shall pay ten dollars. Every person (except apothecaries) whose business it is, for fee and reward, to prescribe remedies or perform surgical operations for the cure of any bodily disease or ailing, shall be deemed a physician, surgeon or dentist.

249. XLV. Architects and civil engineers shall pay ten dollars. Every person whose business it is to plan, design or superintend the construction of buildings or ships, or of roads or bridges, or canals or railroads, shall be regarded as an architect and civil engineer: Provided, That this shall not include a practical carpenter who labors on a building.

250. XLVI. Builders and contractors shall pay ten dollars. Every person whose business it is to construct buildings, or vessels, or bridges, or canals or railroads, by contract, whose receipts from building contracts exceed two thousand five hundred dollars in any one year, shall be regarded as a builder and contractor.

251. XLVII. Plumbers and gas-fitters shall pay ten dollars. Every person, firm or corporation, whose business it is to fit, furnish or sell plumbing materials, gas-pipes, gas-burners or other gas-fixtures, shall be regarded a plumber and gas-fitter.

252. XLVIII. Assayers, assaying gold and silver, or either, of a value not exceeding in one year two hundred and fifty thousand dollars, shall pay one hundred dollars, and two hundred dollars when the value exceeds two hundred and fifty thousand dollars and does not exceed five hundred thousand dollars, and five hundred dollars when the value exceeds five hundred thousand dollars. Any person or persons or corporation whose business or occupation it is to separate gold and silver from other metals or mineral substances with which such gold or silver, or both, are alloyed, combined or united, or to ascertain or determine the quantity of gold or silver in any alloy or combination with other metals, shall be deemed an assayer.

253. XLIX. Miners shall pay ten dollars. Every person, firm or company, who (a) Spiritual mediums are jugglers, within the meaning of the act. United States v. Colchester, 2 Int. R. Rec. 70.

30 June 1864.

and agents.

shall employ others in the business of mining for coal, or for gold, silver, copper, lead, iron, zinc, spelter or other minerals, not having paid the tax therefor as a manufacturer, and no other, shall be regarded as a miner: Provided, That this shall not apply to any miner whose receipts as such shall not exceed, annually, one thousand dollars. 254. L. Express carriers and agents shall pay ten dollars. Every person, firm or Express carriers company, engaged in the carrying or delivery of money, valuable papers or any articles, for pay, or doing an express business, whose gross receipts therefrom exceed the sum of one thousand dollars per annum, sltall be regarded as an express carrier: Provided, That but one special tax of ten dollars shall be imposed upon any one person, firm or company, in respect to all the business to be done by such person, firm or company, on a continuous route, and the payment of such tax shall cover all business done upon such route by such person, firm or company, anywhere in the United States; and such tax shall be required only from the principal in such business, and not from any subordinate: Provided further, That draymen and teamsters owning only one dray or team shall not be required to pay such tax.

or spices.

255. LI. Grinders of coffee or spices shall pay one hundred dollars. Any person who Grinders of coffee manufactures or prepares for use and sale, by grinding or other process, coffee, spices or mustard, or adulterated coffee, spices or mustard, or any article or compound intended for use in the adulteration of, or as substitutes for coffee, spices or mustard, shall be regarded as a grinder of coffee or spices: Provided, That any person who shall roast coffee for use and sale, shall be required to pay the special tax herein imposed upon grinders of coffee or spices.

Ibid. 280.

from special tax.

256. The special tax shall not be imposed upon apothecaries, confectioners, butchers, keepers of eating-houses, hotels, inns or taverns, or retail dealers, except retail dealers Certain persons in spirituous and malt liquors, when their annual gross receipts shall not exceed the to be exempt sum of one thousand dollars, any provision of law to the contrary notwithstanding; the amount of such annual receipts to be ascertained or estimated in such manner as the commissioner of internal revenue shall prescribe, as well as the amount of all other annual sales or receipts where the tax is graduated by the amount of sales or receipts; and where the amount of the tax has been increased by law above the amount paid by any person, firm or company, or has been understated or underestimated, such person, firm or company shall be again assessed, and pay the amount of such increase: Provided, That when any person, before the passage of this act, has been assessed for a license, the amount thus assessed being equal to the tax herein imposed for the business covered by such license, no special tax shall be assessed until the expiration of the period for which such license was assessed.

Ibid. 2 81.

257. Nothing contained in the preceding sections of this act shall be construed to impose a special tax upon vintners who sell wine of their own growth, at the place where Other exemp the same is made; nor upon apothecaries, as to wines or spirituous liquors which tious. they use exclusively in the preparation or making up of medicines; nor shall physicians be taxed for keeping on hand medicines solely for the purpose of making up their own prescriptions for their own patients; nor shall farmers be taxed as manufacturers or producers, for making butter or cheese, with milk from their own cows, or for any other farm products: Provided, That the payment of any tax imposed by law shall not be held or construed to exempt any person carrying on any trade, business or profession, from any penalty or punishment provided by the laws of any state for carrying on such trade, business or profession within such state, or in any manner to authorize the commencement or continuance of such trade, business or profession contrary to the laws of such state, or in places prohibited by municipal law; nor shall the payment of any tax herein provided he held or construed to prohibit or prevent any state from placing a duty or tax, for state or other purposes, on any trade, business or profession, upon which a tax is imposed by law.

15 Stat. 150.

258. The following special taxes shall be and are hereby imposed, that is to say: 20 July 1868 359. Distillers producing one hundred barrels or less, of distilled spirits, counting forty gallons of proof spirits to the barrel, within the year, shall each pay four hundred dol- Distillers. lars; (a) and if producing more than one hundred barrels, shall pay in addition four dollars for each such barrel produced in excess of one hundred barrels. And monthly returns of the number of barrels of spirits, as before described, distilled by him, shall be made by each distiller in the same manner as monthly returns of sales are made. Every person who produces distilled spirits, or who brews or makes mash, wort or wash fit for distillation or for the production of spirits, or who by any process of vaporization separates alcoholic spirit from any fermented substance, or who making or keeping mash, wort or wash, has also in his possession or use a still, shall be regarded as

(a) The payment of the tax is not a prerequisite to the right to commence business. United States v. Thirty-five Barrels of Spirits, 9 Int. R. Rec. 67.

20 July 1868.

Rectifiers.

Compounders of liquors.

Retail dealers in liquors.

Wholesale liquor dealers.

Manufacturers of

stills.

Dealers in leaf tobacco.

a distiller: (a) Provided, That a like tax of four dollars on each barrel, counting forty gallons of proof spirits to the barrel, shall be assessed and collected from the owner of any distilled spirits which may be in any bonded warehouse at the date of the taking effect of this act, to be paid whenever the same shall be withdrawn from such warehouse, under the provisions of the fifty-sixth section of this act: Provided, That no tax shall be imposed for any still, stills or other apparatus used by druggists and chemists, for the recovery of alcohol for pharmaceutical and chemical or scientific purposes, which has been used in those processes.

259. Rectifiers of distilled spirits, rectifying, purifying or refining two hundred barrels or less of distilled spirits, counting forty gallons of proof spirits to the barrel, within the year, shall each pay two hundred dollars, and shall pay fifty cents for each such barrel produced in excess of two hundred barrels. And monthly returns of the quantity and proof of all the spirits purchased and of the number of barrels of spirits, as before described, rectified, purified or refined by him, shall be made by each rectifier in the same manner as monthly returns of sales are made. Every person who rectifies, purifies or refines distilled spirits or wines by any process, and every wholesale or retail liquor dealer, or compounder of liquors, who has in his possession any still or leach-tub, or who shall keep any other apparatus for the purpose of refining in any manner distilled spirits, shall be regarded as a rectifier.(b)

260. Compounders of liquors shall each pay twenty-five dollars. Every person who, without rectifying, purifying or refining distilled spirits, shall, by mixing such spirits, wine or other liquor with any materials, manufacture any spurious imitation or compound liquors, for sale, under the name of whiskey, brandy, gin, rum, wine, spirits, cordials or wine bitters, or any other name, shall be regarded as a compounder of liquors.(b)

261. Retail dealers in liquors shall pay twenty-five dollars. Every person who sells, or offers for sale, foreign or domestic distilled spirits, wines or malt liquors in less quantities than five gallons at the same time, shall be regarded as a retail dealer in liquors.(c)

262. Wholesale liquor dealers shall each pay one hundred dollars. Every person who sells or offers for sale foreign or domestic distilled spirits, wines or malt liquors, in quantities not less than five gallons at the same time, shall be regarded as a wholesale liquor dealer. Dealers in liquors whose sales, including sales of all other merchandise, shall exceed twenty-five thousand dollars, shall pay an additional tax at the rate of one dollar for every one hundred dollars of sales of liquors in excess of such twenty-five thousand dollars, and on every one thousand dollars of sales of other merchandise shall pay at the same rate as a wholesale dealer; and such excess shall be returned, assessed and paid in the same manner as required of wholesale dealers; but no distiller or brewer who has paid his special tax, as such, and who sells only distilled spirits or malt liquors of his own production, at the place of manufacture, in the original casks or packages, to which the tax stamps are affixed, shall be required to pay the special tax of a wholesale dealer. (c) But the payment of any special tax imposed by this act shall not be held or construed to exempt any person carrying on any trade, business or profession from any penalty or punishment therefor provided by the laws of any state; nor to authorize the commencement or continuance of any such trade, business or profession, contrary to the laws of any state, or in places prohibited by municipal law; nor shall the payment of any such tax be held or construed to prohibit or prevent any state from placing a duty or tax on the same trade, business or profession, for state or other purposes. (d)

263. Manufacturers of stills shall each pay fifty dollars, and twenty dollars for each still or worm for distilling made by him. Any person who manufactures any still or worm to be used in distilling shall be deemed a manufacturer of stills.

264. Dealers in leaf tobacco, whose annual sales do not exceed ten thousand dollars, shall each pay twenty-five dollars; and if their annual sales exceed ten thousand dollars, shall pay in addition two dollars for every thousand dollars in excess of ten thousand dollars. Every person shall be regarded as a dealer in leaf tobacco whose (a) See United States v. Two Barrels, 14 Pitts. L. J. 529; 8. c. spirits, cordial or wine bitters, or any other name, shall be re6 Int. R. Rec. 44. United States v. One Still, 6 Int. R. Rec. 220. garded as a refiner, and as being engaged in the business of recti(b) The act 10 April 1869 provides that every person who rectifying; and so much of the act to which this is an amendment as fies, purifies or refines distilled spirits or wines, by any process other than by original and continuous distillation from mash, wort or wash, through continuous closed vessels and pipes until the manufacture thereof is complete, and every wholesale or retail liquor dealer who has in his possession any still or leachtub, or who shall keep any other apparatus for the purpose of refining, in any manner, distilled spirits, and every person who, without rectifying, purifying or refining distilled spirits, shall, by mixing such spirits, wine or any other liquor, with any materials, manufacture any spurious imitation or compound liquors for sale, under the name of whiskey, brandy, gin, rum, wine,

relates to compounders of liquors. and as is inconsistent with the provisions of the section hereby amended, be and the same is hereby repealed. 16 Stat. 42.

(c) So amended by act 10 April 1869. 16 Stat. 42. (d) The act 10 April 1869 further amends this section by the provision that distillers of brandy from grapes, peaches and apples exclusively, producing less than one hundred and fifty barrels annually, shall pay a special tax of fifty dollars, and in addition thereto, a tax of four dollars per barrel of forty proof gallons. 16 Stat. 43.

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