sail or steam, under value of $600, $5. Above $600 and not exceeding $1000, $10. For each additional $1000 in value, $10. Schedule A. Yachts kept for hire or for passengers, same as other yachts. Amendments, Sec. 1. Unpaid taxes on yachts (Sec. 77) need not be specially demanded. Amendments, Sec. 1. YARNS and threads, to be exempted, must have been manufactured and sold and delivered exclusively for knitted fabrics, or for weaving and spooling. Decision No. 53, December, 1862. See "Cloth." YELLOW SHEATHING METAL. - See "Sheathing Metal.” Oxide of zinc. See "White Lead." 4 LICENSE DUTIES. AGENTS for the sale of merchandise, for account of producers or manufacturers, are not bankers. Sec. 64. Agent, selling agricultural implements at wholesale, at places other than the place of manufacture, needs no license as dealer or pedlar. Such agent selling by retail does need license as retail dealer or pedlar. Decision. See "Pedlar." Agents for foreign insurance companies. See "Insurance Agents," “Insurance Broker,” “Commercial Broker," "Claim Agents," " Pedlars." APOTHECARIES are persons who keep shops or buildings where medicines are compounded or prepared according to prescriptions of physicians, and sold. But wholesale and retail dealers who have taken out a license therefor, shall not be required to take out a license as apothecary. Apothecary's license, $10. Sec. 64. Apothecaries whose annual gross receipts or sales do not exceed $1000, are not required to take out license. Sec. 65. Apothecary who sells alcohol is not required to take out license as a retail dealer of liquor. Amendments, Sec. 1. Apothecaries using spirituous liquors in compounding medicines, are exempt from tax. But if they sell liquors, wines, cordials, bitters, Schiedam schnapps, &c., they must take out an additional license as retail dealers in liquors. Decision. Apothecary selling liquor other than when used in compounding medicines, requires a dealer's license. Decision October, 1862. Apothecaries who use wines and spirituous liquors exclusively in the preparation or making up of medicines for sick, lame, or diseased persons, need no license therefor. Sec. 66. APPLES.-Distiller of, to an amount less than 150 barrels a year, shall pay $12.50 for license for that purpose, and for a greater quantity as other distillers. Sec. 64. ARCHITECTS and civil engineers are persons whose business it is to plan, design, or superintend the construction of buildings, ships, roads, bridges, canals, or railroads. License, $10. Amendments, Sec. 1. AUCTIONEERS are persons whose occupation it is to offer property for sale to the highest or best bidder. License, $20. Sec. 64. Auctioneers are not authorized to sell goods in any other district than that for which their license shall have been granted. Amendments, Sec. 25. Auctioneers selling without license are subject to the same penalties as other persons who require license and do not take it out. Sec. 62. Judicial or executive officers, by virtue of any judgment or decree of any court, may make sales by auction without license. Sec. 62. Public sales by executors and administrators do not need license. Sec. 62. BAGATELLE TABLES are rated as billiards. Decision. BAKERS delivering bread, previously contracted for, by wagons or carts, do not require pedlars' license. Decision October, 1862. See "Bread-Carts." Bakeries require dealers' license. Decision October 7, 1862. BANKER is a person who keeps a place of business where credits are open in favor of any person, firm, or corporation, by the deposit or collection of money or currency, and the same or any part thereof shall be paid out or remitted upon the draft, check, or order of such creditor, but not to include incorporated banks, or other banks legally authorized to issue notes as circulation. License, $100. Sec. 64. Bankers also doing business as brokers, and land warrant brokers, must take out three licenses. Decision October 7, 1862. Incorporated banks do not require brokers' license, because they sell to their customers their checks, for surplus of funds, accumulated in other banks. Their selling of such drafts is not "dealing in exchanges relating to money" within the meaning of the law. Decision No. 43, December, 1862. Licensed bankers come within the same rule. Id. BAR-ROOMS or saloons for the sale of liquor require a tavern license. If they furnish food, they must also have an eating-house license; but they need not a tobacconist license for tobacco, snuff, or cigars sold on the premises. Decision. See "Hotels,” “Eating-Houses." BIBLES, pedlars of, do not need license. Sec. 64. BILLIARD-ROOMS are places where billiards are played, and open to the public, either with or without price. License for each table, $5. Sec. 64. BOOKS. See "Pedlars." BOWLING-ALLEYS are places where bowls are thrown, and open to the public, with or without price. License for each alley, $5. Sec. 64. BREAD-CARTS, owned, hired, and run for the purpose of selling (peddling) bread from house to house, require pedlars' license. Decision October, 1862. BREWERS are persons who manufacture fermented liquors of any name or description, for sale, from malt, wholly or in part. Any person who manufactures less than 500 barrels per year shall pay the sum of $25 for a license. Sec. 64. Over 500 barrels, $50. Sec. 64. BRICK KILNS require dealers' license. Decision October 7, 1862. Decision. BRIDGES. See "Architects and Civil Engineers," "Builders and Con tractors." BROKERS are persons whose business is to purchase or sell stocks, coined money, bank notes, or other securities for themselves or others, or who deal in exchanges relating to money. License, $50. Sec. 64. Brokers doing business also as bankers and land warrant brokers Insurance brokers. See "Insurance Agent." BROOMS and Woodenware. See "Pedlars." BUILDERS. - See "Contractors." BUILDINGS.- See "Architects and Civil Engineers,” “Contractors and Builders." BULLION (loans on). - See " Coin.” BUTCHERS are persons whose business it is to sell meat at retail. If their annual sales exceed $1000, license $10. Amendments, Sec. 1. If they take out a $10 license, they are not required to take out licenses as retail dealers, upon account of selling other articles at the same store, stall, or premises. Amendments, Sec. 1. If they retail meat exclusively from a cart or wagon, by themselves or agents, they pay $5 license, if their annual sales exceed $1000. Amendments, Sec. 1. If they retail meat exclusively from cart or wagon, and have a license, they are not required to take out a pedlar's license. Amendments, Sec. 1. Butchers having stalls in several places in a town or city, where they sell meat, require pedlar's license. Decision October 7, 1862. Butchers' carts for delivery of meat previously purchased or contracted for, do not require pedlars' licenses. Decision October, 1862. See "Meat Carts." CANALS. See "Architects and Civil Engineers," "Contractors and Builders." CANVASSERS. - See "Pedlars." CARPENTERS or builders who furnish the materials used by them exceeding $1000 worth per annum, are liable to license as dealers. Decision. See "Practical Carpenter.” CATTLE BROKERS are persons whose business it is to buy and sell and deal in cattle, hogs, or sheep. License, $10. Sec. 64. Cattle brokers are persons whose business it is to buy and sell without making material additions to the intrinsic value of the animals. A person who buys cattle to stock his own farm, and by keeping them thereon adds materially to their value, is not a cattle broker. Decision No. 47, December, 1862. CELLAR DIGGERS need no license. Decision. CIRCUSES are buildings, tents, spaces, or areas where feats of horsemanship or acrobatic sports are exhibited. License $50. Sec. 64. CIVIL ENGINEERS. - See "Architects." CLAIM AGENTS, and agents for procuring patents, are persons whose business it is to prosecute claims in any of the Executive Departments of the Federal Government, or who procure patents, as the case may be. License, $10. Sec. 64. Claim agents who prosecute claims against the government in any of the Executive Departments, either by themselves or correspondents, must take out license under Clause 23 of Sec. 64. Decision No. 45, December, 1862. COACHMEN (Hackney). - License, $3. COAL OIL DISTILLERS are persons who refine, produce, or distill crude petroleum, or rock oil, or crude coil oil, or crude oil made of asphaltum, shale, peat, or other bituminous substances. License, $50. Sec. 64. COMMERCIAL BROKERS are persons or firms, except those holding license as wholesale dealers or bankers, whose business it is, as the agents of others, to purchase or sell goods or seek orders therefor, in original or unbroken packages, or produce, or to manage business matters for the owners of vessels, or for the shippers or consignors of freight carried by vessels, or whose business it is to purchase, rent, or sell real estate for others. License, $50. Sec. 64. A commercial broker is not allowed to act under a wholesale dealer's license. Amendments, Sec. 1. An agent who takes orders by leaving cards or selling by samples, must be licensed as a commercial broker. Decision. A person whose business it is simply to collect money due for the rent of real estate, is not a commercial broker within the meaning of the Excise Law, if he does not purchase and sell real estate. A person who is engaged in settling real estate, who collects rents merely as an incident thereto, and not as an occupation, needs no license as a commercial broker. The amount of business done is not conclusive upon this point. The main inquiry is, "is it the person's occupation to purchase, rent, or sell real estate for others?" Nor is it necessary that he should be engaged exclusively in this employment. Decision No. 59, October, 1862. See "Real Estate," "Produce Dealers," "Potters," " Grain Dealers." CONFECTIONERS are persons who sell, at retail, confectionery, sweetmeats, comfits, or other confects, in any building. Wholesale and retail dealers having taken out a license therefor, shall not be required to take out a license as a confectioner. License for confectioner, $10. Sec. 64. Confectioners whose annual gross receipts or sales do not exceed $1000, are not required to take out license. Sec. 65. Eating-houses need not take out confectioners' license. Sec. 64. CONTRACTORS and Builders are persons whose business it is to construct buildings, ships, bridges, canals, or railroads, by contract. If their contracts exceed $25,000 per annum, license $25. Amendments, Sec. 1. CURRIERS: - See "Tanners." CUTTERS OF PRECIOUS STONES must take out manufacturers' license. Decision No. 39. DEALERS.-See "Carpenters,” “Wholesale Dealers," "Retail Dealers." DENTISTS.-See "License," "Surgeon." DIE SINKERS. -See "Seal Engravers." DISTILLERS are persons or copartnerships who distill or manufacture spirituous liquors for sale. License, $50. Any person or copartnership distilling or manufacturing less than 300 barrels per year, shall pay $25 for a license. No license shall be required for any still, stills, or other apparatus used by druggists and chemists for the recovery of alcohol for pharmaceutical and chemical purposes, which has been used in those processes. Distillers of apples and peaches, distilling or manufacturing less than 150 barrels per year from the same, shall pay $12.50 for the license for that purposes, and for a greater quantity, as other distillers. Sec. 64. DRUGGISTS. -- See "Distillers." DYERS and printers of cloths must take out license as manufacturers. Where a tax has been previously paid on the fabric, they pay only upon the increased value of the cloth. Decision. EATING-HOUSES. - Every place where food or refreshments of any kind are provided for casual visitors, and sold for consumption |