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CONCERNING THE PUBLIC REVENUE.

exceed $1000

of July* in the present year, and at the end of every three months thereafter: Provided, that sales not exceeding in each year the Sales to value of one thousand dollars shall be exempt from the payment or exempt. of the said tax, nor shall this act apply to the sales of foreign goods in the original packages of importation.

manufac

tures.

SECTION 2. That every individual, association of persons, firm, Tax ou or corporation, engaged, as owner or owners, in the production or manufacture, by hand or machinery, of goods, wares or merchandise, or of any article or material, or any combination or composition of any articles or materials, of every nature and substance whatsoever, shall pay to the State Treasurer, for the use of the State, one-tenth of one per centum on the actual value of the gross amount, less commissions, freights and United States tax, by him, her or them produced or manufactured, or made as aforesaid, the same to be paid on the first day of July* in the When paid. present year, and at the end of every three months thereafter: Provided, that property so made or manufactured as aforesaid, Property not exceeding in each year the value of one thousand dollars, tured to shall be exempted from the payment of the said tax: And pro- exceed $1000 vided also, that no individual, association, firm, or corporation, having paid the said tax imposed upon them under this section, shall be liable to the payment of the tax imposed by the next Not taxed preceding section of this act upon the sales of the said articles, on sales. materials or compositions by him, her, or them so made or manufactured.

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or exempt.

certain cases

Any incorporated company liable to the tax imposed by this Dedaction in section, paying the tax imposed by section eight of this act, upon its capital stock, may deduct from the tax imposed by this section. an amount equal to one-half of the tax paid by such company upon its capital stock, and the State Treasurer may allow such deduction at any quarterly payment after the tax upon the capital stock has been paid.

The occupa

That this section shall be held to include persons, associations, firms, and corporations, engaged, as owners or principals, in the tions and following occupations and kinds of business:

Makers of agricultural implements.

Manufacturers of phosphates and other fertilizers, and of lime.
Manufacturers of cigars, tobacco and snuff.

Makers or builders of railroad cars.

Manufacturers, or builders, or makers of carriages, velocipedes

and sleighs; wheelwrights.

Ship carpenters, or builders or repairers of sailing or steam vessels, or boats, of every description.

Sail, tent, awning or bag makers.

Coopers.

kinds of business included.

*See Supplement to this act, page 376.

CONCERNING THE PUBLIC REVENUE.

Turners of wood, iron, brass, and other materials.
Millers, including flouring, grist and saw mills.

Box-makers, undertakers, cabinet-makers, upholsterers, manufacturers of moldings, window sash, doors, shutters, blinds, and makers of picture frames.

Machinists, boiler makers, and car wheel manufacturers.
Founders of brass, iron, steel, and other metals.

Manufacturers of iron, and articles made of iron, brass, steel, copper, tin, and other metals.

Contractors for building houses, bridges, railroads, &c.

Manufacturers of steam engines, locomotives, and repairers of machinery; mechanical implements and machinists' tools. Manufacturers of gunpowder.

Manufacturers of cotton, woolen, linen, and other textile or felted fabrics, and hoop skirts.

Manufacturers of matches.

Manufacturers of hardware and cutlery.

Manufacturers of boots and shoes, hose, belting, or other articles composed wholly or in part of leather, gum and gutta percha. Manufacturers of jewelry, watches and clocks.

Merchant tailors, and manufacturers of ready-made clothing: not including clothes made of material furnished by customers. Tanners and manufacturers of morocco and other leather. Distillers, brewers and vinegar manufacturers.

Gas manufacturers; manufacturers of steam and gas fixtures; plumbers.

Soap and candle makers.

Bakers; candy and confectionery makers.

Paper makers, blank book manufacturers, bookbinders, and printers.

Hatters and furriers.

Photographers.

Manufacturers of spice and chocolate.

Rope, cordage, and block and tackle, spar and pump makers. Potters, and persons engaged in the manufacture or making of bricks and tiles.

Manufacturers and refiners of coal oil or petroleum, and oils of every other description.

Manufacturers of articles made of stone or marble.

Canners of fruits, vegetables, meats, fish and oysters.

Manufacturers of quercitron bark, corn husks and sorghum. Manufacturers of baskets, and peach and berry crates. Kindling wood.

Manufacturers of barrel staves and headings.

Manufacturers of drugs and chemicals; surgical apparatus, including trusses, supporters, false limbs and bandages.

CONCERNING THE PUBLIC REVENUE.

Glass manufacturers and cutters.

Dentists, manufacturers of teeth; carvers, engravers, sculptors, painters, toy makers.

Manufacturers of blacking, and of writing fluids.

PROCESS.

SECTION 3. The officers hereinafter mentioned are hereby Tax on authorized and required to demand and receive, in addition to process. the fees heretofore required by law, the following sums for and on account of the State, which shall be pre-paid by the parties who to pay. applying for the process or service mentioned, and which sum shall be taxed in the bill of costs, to abide the event of the suit, and be paid by the losing party. The Clerk of the Court of Who to Errors and Appeals shall demand and receive for every writ of collect. error issued out of said court, and for every appeal entered in said court, the sum of five dollars. The Prothonotaries of the Superior Court in the several counties shall demand and receive for every original writ issued out of said court, (except the writ of habeas corpus,) and on the entry of every amicable action, the sum of fifty cents; on every writ of certiorari issued to remove the proceedings of a justice of the peace, the sum of fifty cents; on every entry of judgment upon warrant of attorney to confess judgment, the sum of fifty cents for every five hundred dollars or fractional part of five hundred dollars secured by such judg ment; and on every transcript of a judgment of a justice of the peace entered in the Superior Court, the sum of twenty-five cents: Provided, that the tax to be paid on the entry of any Proviso. judgment for a less amount than one hundred dollars, or upon the entry of a transcript of a justice's judgment, shall be paid by the plaintiff without recourse to the defendant. The Recorders Tax for of Deeds shall demand and receive for every deed recorded, fifty cents, and for every mortgage fifty cents for every five hundred dollars or fractional part of five hundred dollars secured thereby, and on every other instrument of writing recorded, except marriage returns, fifty cents: Provided, that when any bond accom- Proviso. panies a mortgage, the payment of the tax on the mortgage shall exempt the judgment entered on the bond for the same debt from the tax aforesaid. The several Registers of Wills shall Tax for demand and receive, for the probate of a will and letters testa-wills, &c. mentary thereon, the sum of fifty cents, and for granting letters of administration, the sum of fifty cents. Every Register in Tax on cerChancery shall demand and receive, for every subpoena issued issued out of upon the filing of any bill of complaint, or petition, and on every summons issued in partition, the sum of one dollar.

SECTION 4. The Clerk of the Court of Errors and Appeals, the several Prothonotaries of the Superior Court, the Recorders of

recording

deeds, &c.

probate of

tain writs

Court of
Chancery.

cers collect

ing tax on process shall

make return to State Treasurer and pay the sums collected.

CONCERNING THE PUBLIC REVENUE.

When of Deeds, the Registers of Wills and Registers in Chancery shall. on the first day of July next* after the passage of this act, and at the expiration of every three months thereafter, make return to the State Treasurer of all sums in their hands, received under the provisions of this act, belonging to the State, with a full statement, in writing, setting forth the sources from which such amounts have been received, and shall verify such statement by oath or affirmation, made before some person authorized by the laws of this State to administer the same, and shall pay over to the State Treasurer, at the time of making such return, all such sums as shall respectively be due from them to the State, less one per centum on such amounts, which they are hereby authorized to retain as compensation for the services rendered under this act.

Penalty

SECTION 5. If any Clerk of the Court of Errors and Appeals, for neglect. Prothonotary, Recorder, Register of Wills, or Register in Chancery shall neglect or refuse to make the returns required by this act, or shall neglect or refuse to pay over to the proper officers the amounts in their hands respectively, belonging to the State. for a period of ten days after such payment should have been made, such officer so in default shall pay to the State double the amount so by him received, and the Attorney General shall immediately sue for the same, and such defaulting officer shall be guilty of a misdemeanor in office, and upon conviction thereof shall be removed from office by the Governor upon the application, in writing, of the Attorney General.

Tax on foreign insur

ance com

panies.

paid.

INSURANCE COMPANIES.

SECTION 6. Every agent of any Insurance Company incorporated or organized under the laws of any other State in the United States, or out of it, or by or under any law or laws of the United States, now engaged or that may hereafter be engaged in effecting insurances in this State in behalf of their principals.. When to be shall, on the first Monday in January, April, July and October in each year, during the continuance of his agency, whether such company be conducted upon the joint stock, mutual, or any other plan, or be incorporated or organized for the purpose of insuring lives or property, or against accident, pay to the State Treasurer, for the use of the State, two and one-half per centum on the gross amount of premiums received and assessments collected by such agent during the three months immediately preceding the said first Monday in each of the months aforesaid in each year. And every such agent shall, at the time of making such payments, Statement- furnish to the State Treasurer a statement showing the gross show. amount of premiums received and assessments collected, and the names of the persons from whom the same has been received,

Amount.

what to

* See Supplement to this act, page 376.

CONCERNING THE PUBLIC REVENUE.

and shall verify such statement by his oath or affirmation, taken before some person who, by the laws of this State, is duly authorized to administer the same. If any such agent shall neglect to make the returns or payments hereby required for a Penalty period of thirty days after such returns and payments should for neglect. have been made, he shall forfeit to the State the sum of two hundred dollars, to be recovered by the State Treasurer, by suit, in his own name, upon this section: Provided that the first statement Proviso. and payment to be made under this section shall be on the first Monday in July next after the passage of this act.

incorporated

amount.

SECTION 7. Every Insurance Company incorporated or organ- Companies ized by or under any law of this State, whether such company in this State be conducted in whole or in part upon the plan of mutual insu. to pay a tax. rance, joint stock, or any other plan, or be engaged in effecting insurance upon lives or property, or against accident, shall be subject to, and shall pay, on the first day of January next, and When, the on the first day of January in each and every year thereafter, a tax of one-half of one per centum on the amount of premiums received for insurance, or interest paid upon investments of such company, or upon deposit notes held by said company, and the amount of dividends credited to persons insured during the year preceding. And it shall be the duty of the treasurer, or other financial officer of every such company, on the said first day of January next after the passage of this act, and on the first day of January in each and every year thereafter, or within thirty days of the times aforesaid, to make a return and statement, what to under oath or affirmation, duly administered by some person how verified. authorized by the laws of this Štate to administer oaths, to the State Treasurer, setting forth therein the amount received by said company from premiums upon policies, and interest from investments and deposit notes, and the amount of dividends credited by such company to persons insured. And it shall be the duty of such treasurer or financial officer to pay to the State Treasurer, at the time of making such return and statement, for the use of the State the aforesaid tax of one-half of one per centum on the amount so as aforesaid received. And if any such treasurer or financial officer shall neglect or refuse to make the return or payment hereby required, for a period of thirty days. after such return and payment should have been made, he shall forfeit and pay to the State the sum of one thousand dollars, to Penalty be recovered by the State Treasurer by action in his own name, upon this section.

CORPORATIONS.

show and

for neglect.

Tax on cor

SECTION 8. That every company incorporated by or under any law of this State, or incorporated by any other State and porations.

See Supplement to this act, page 376.

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