30 June, 1864, § 73. 58. That any one who shall exercise or carry on any trade, busi13 July, 1866, § 9. ness, or profession, or do any act hereinafter mentioned, for the exPenalty for not paying special tax. ercising, carrying on, or doing of which a special tax is imposed by law, without payment thereof as in that behalf required, shall, for every such offence, besides being liable to the payment of the tax, be subject to imprisonment for a term not exceeding two years, or a fine not exceeding five hundred dollars, of both, and such fine Distribution of shall be distributed between the United States and the informer, if there be any, as provided by law. fines. Proviso against carrying on busi ness in any other place than described in receipt 30 June, 1864, § 74. 59. That the receipt for the payment of any special tax shall 3 March, 1865, § 1. 13 July, 1866, 9. contain and set forth the purpose, trade, business, or profession for Form of receipt. which such tax is paid, and the name and place of abode of the person or persons paying the same; if by a rectifier, the quantity of spirits intended to be rectified; if by a peddler, whether for travelling on foot or with one, or two, or more horses or mules, the time for which payment is made, the date or time of payment, and (except in case of auctioneers, produce brokers, commercial brokers, patent-right dealers, photographers, builders, insurance agents, insurance brokers, and peddlers) the place at which the trade, business, or profession for which the tax is paid shall be carried on : Provided, That the payment of the special tax herein imposed shall not exempt from an additional special tax the person or persons, (except lawyers, physicians, surgeons, dentists, cattle brokers, horse dealers, peddlers, produce brokers, commercial brokers, patent-right dealers, photographers, builders, insurance agents, insurance brokers, and auctioneers,) or firm, company, or corporation doing business in any other place than that stated; but nothing herein contained shall require a special tax for the storage of goods, wares, or merchandise in other places than the place of business, nor for the sale by manufacturers or producers of their own goods, wares, and merchandise, at the place of production or manufacture, and at their principal office or place of business, provided no goods, wares, or merchandise shall be kept except as samples, at Shall produce re- said office or place of business. And every person exercising or carrying on any trade; business, or profession, or doing any act for which a special tax is imposed, shall, on demand of any officer of internal revenue, produce and exhibit the receipt for payment of the tax, and unless he shall do so may be taken and deemed not to have paid such tax. And in case any peddler shall refuse to exhibit his or her receipt, as aforesaid, when demanded by any officer of internal revenue, said officer may seize the horse or mule, wagon, and contents, or pack, bundle, or basket of any person so refusing, and the assessor of the district in which the seizure has occurred may, on ten days' notice, published in any newspaper in the district, or served personally on the peddler, or at his dwellinghouse, require such peddler to show cause, if any he has, why the horses or mules, wagon, and contents, pack, bundle, or basket of so seized shall not be forfeited; and in case no sufficient cause is in Lands of peddler. shown, the assessor may direct a forfeiture, and issue an order to the collector or to any deputy collector of the district for the sale of the property so forfeited; and the same, after payment of the expenses of the proceedings, shall be paid to the collector for the taxes use of the United States. And all such special taxes shall become due May 1, each due on the first day 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 shall be reckoned for one year; ceipt on demand of officer Penalty. Disposition goods seized Special year. . and in the latter case, proportionately for that part of the year from the first day of the month in which the liability to a special tax commenced, to the first day of May following. Removals authorized. ness. 60. That upon the death of any person having paid the special 30 June, 1864, § 75. tax for any trade, business, or profession, it may and shall be lawful 13 July, 1866, ́§ 9. for the executors or administrators, or the wife or child, or the legal theo representatives of such deceased person to occupy the house or Executors, &c., premises, and in like manner to exercise or carry on, for the residue may carry on busiof the term for which the tax shall have been paid, the same trade, business, or profession, as the deceased before exercised or carried on, in or upon the same houses or premises, without payment of any additional tax. And in case of the removal of any person or persons from the house or premises for which any trade, business, or profession was taxed, it shall be lawful for the person or persons so removing to any other place to carry on the trade, business, or profession specified in the tax receipt at the place to which such person or persons may remove without payment of any additional tax: Provided, That all cases of death, change, or removal, as aforesaid, shall be registered with the assistant assessor, moval to be regis and with the collector, together with the name or names of the person or persons making such change or removal, or successor to any person deceased, under regulations to be prescribed by the Commissioner of Internal Revenue. Change or re tered with the as sistant assessor and collector. Special tax to be paid for each pur suit, &c. Proviso. 13 July, 1866, § 9. Auctioneers not at private sale. Penalty. 61. That in every case where more than one of the pursuits, em- 30 June, 1864, § 76. ployments, or occupations, hereinafter described, shall be pursued 13 July, 1866, § 9. or carried on in the same place by the same person at the same time, except as hereinafter provided, the tax shall be paid for each according to the rates severally prescribed: Provided, That in cities and towns having a less population than six thousand persons according to the last preceding census, one special tax shall be held to embrace the business of land warrant brokers, claim agents, and real estate agents, upon payment of the highest rate of tax applicable to either one of said pursuits. 62. That no auctioneer shall, by virtue of having paid the special 30 June, 1864, § 77. tax as an auctioneer, sell any goods or other property at private sale; nor shall he employ any other person to act as auctioneer to employ other in his behalf, except in his own store or warehouse or in his pres- persons, nor to sell ence; and any auctioneer who shall sell goods or commodities otherwise than by auction, without having paid the special tax imposed upon such business, shall be subject and liable to the penalty imposed upon persons dealing in or retailing, trading or selling goods or commodities without payment of the special tax for exercising or carrying on such trade or business; and where Licensed auctioneer may sell goods or commodities are the property of any person or persons goods of licensed taxed to deal in or retail, or trade in or sell the same, it shall and dealer on premises. may be lawful for any person exercising or carrying on the trade or business of an auctioneer to sell such goods or commodities for and on behalf of such person or persons in said house or premises. 30 June, 1864, § 78. 63. That any number of persons, except lawyers, conveyancers, 13 July, 1866, § 9. claim agents, patent agents, physicians, surgeons, dentists, cattle Business may be brokers, horse dealers, and peddlers, doing business in copartner- carried on in coship at any one place, shall be required to pay but one special tax cept by lawyers, for such copartnership. 64. That a special tax shall be, and hereby is, imposed as follows, that is to say: One. Banks chartered or organized under a general law, with partnership, ex &c. 13 June, 1864, § 79. 13 July. 1866, § 9. Bankers, $100. in excess $50,000, $2. Definition of. of a capital not exceeding fifty thousand dollars, and bankers using or employing a capital not exceeding the sum of fifty thousand For every $1,000 dollars, shall pay one hundred dollars; when exceeding fifty thousand dollars, for every additional thousand dollars in excess of fifty thousand dollars, two dollars. Every incorporated or other bank, and every person, firm, or company having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes, or where stocks, bonds, bullion, bills of exchange, or promissory notes are received for discount or for sale, shall be regarded as a bank or as Savings banks a banker: Provided, That any savings bank having no capital exempted in cer- stock, and whose business is confined to receiving.deposits and loaning or investing the same for the benefit of its depositors, and which does no other business of banking, shall not be subject to this tax. tain cases Wholesale deal ers, $50. For every $1,000 in excess $50,000, $1. Definition. Two. Wholesale dealers, whose annual sales do not exceed fifty thousand dollars, shall pay fifty dollars; and if their amual sales exceed fifty thousand dollars, for every additional thousand of dollars in excess of fifty thousand dollars, they shall pay one dollar; and the amount of all sales, within the year beyond fifty thousand dollars shall be returned monthly to the assistant assessor, and the tax on sales in excess of fifty thousand dollars shall be assessed by the assessors and paid monthly as other monthly taxes are assessed and paid. Every person shall be regarded as a wholesale dealer whose business it is, for himself or on commission, to sell or offer to sell any goods, wares, or merchandise of foreign or domestic production, not including wines, spirits, or malt liquors, whose annual sales exceed twenty-five thousand dol lars. And the payment of the special tax as a wholesale dealer bro- shall not exempt any such person acting as a commercial broker from the payment of the special tax imposed upon commercial brokers: Provided, That no person paying the special tax as a wholesale dealer in liquors shall be required to pay an additional special tax on account of the sale of other goods, wares, or merchandise on the same premises: And provided further, That, in estimating the amount of sales for the purposes of this section, any sales made by or through another wholesale dealer on commission shall not be again estimated and included as sold by the party for whom the sale was made. Cannot act as commercial ker. Retail dealers, $10. Definition of. Wholesale liquor dealers, $50. For every $1,000 in excess $50,000, $1. Definition of. Three. Retail dealers shall pay ten dollars. Every person whose business or occupation it is to sell or offer for sale any goods, wares, or merchandise of foreign or domestic production, not including spirits, wines, ale, beer, or other malt liquors, and whose annual sales exceed one thousand and do not exceed twentyfive thousand dollars, shall be regarded as a retail dealer. Four. Wholesale dealers in liquors whose annual sales do not exceed fifty thousand dollars shall pay one hundred dollars, and if exceeding fifty thousand dollars, for every additional one thouof sand dollars in excess of fifty thousand dollars, they shall pay one dollar, and such excess shall be assessed and paid in the same manner as required of wholesale dealers. Every person who shall sell or offer for sale any distilled spirits, fermented liquors, or wines of any kind in quantities of more than three gallons at one time to the same purchaser, or whose annual sales, including sales of other merchandise, shall exceed twenty-five thousand dollars, shall be regarded as a wholesale dealer in liquors. Five. Retail dealers in liquors shall pay twenty-five dollars. Every person who shall sell or offer for sale foreign or domestic spirits, wines, ale, beer, or other malt liquors in quantities of three gallons or less, and whose annual sales, including all sales of other merchandise, do not exceed twenty-five thousand dollars, shall be regarded as a retail dealer in liquors. Six. Lottery ticket dealers shall pay one hundred dollars. Every person, association, firm, or corporation who shall make, sell, or offer to sell lottery tickets or fractional parts thereof, or any tcken, certificate, or device representing or intending to represent a lottery ticket or any fractional part thereof, or any policy of numbers in any lottery, or shall manage any lottery, or prepare schemes of lotteries, or superintend the drawing of any lottery, shall be deemed a lottery ticket dealer: Provided, That the managers of any lottery shall give bond in the sum of one thousand dollars that the person paying such tax shall not sell any tickets or supplementary ticket of such lottery which has not been duly stamped according to law, and that he will pay the tax imposed by law upon the gross receipts of his sales. Seven. Horse dealers shall pay ten dollars. Any person whose business it is to buy or sell horses or mules shall be regarded a horse dealer: Provided, That one special tax having been paid, no additional tax shall be imposed upon any horse dealer for keeping a livery stable, nor upon any livery stable keeper for dealing in horses. stable keepers, $10. Definition of. Eight. Livery stable keepers shall pay ten dollars. Any per- Livery son whose business it is to keep horses for hire, or to let, or to keep, feed, or board horses for others, shall be regarded as a livery stable keeper. Definition of. Nine. Brokers shall pay fifty dollars. Every person, firm, Brokers, $50. or company, whose business it is to negotiate purchases or sales of stocks, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities, for themselves or others, shall be regarded as a broker: Provided, That any person having paid. Bankers not subthe special tax as a banker shall not be required to pay the jet to license as special tax as a broker. Ten. Pawnbrokers using or employing a capital of not exceeding fifty thousand dollars shall pay fifty dollars; and when using or employing a capital exceeding fifty thousand dollars, for every additional thousand dollars in excess of fifty thousand dollars, shall pay two dollars. Every person whose business or occupation it is to take or receive, by way of pledge, pawn, or exchange, any goods, wares, or merchandise, or any kind of personal property whatever, as security for the repayment of money lent thereon, shall be deemed a pawnbroker. brokers. $50. in Pawnbrokers, For every $1,000 excess $50,000, $2. Definition of. of Land warrant Eleven. Land-warrant brokers shall pay twenty-five dollars. Any person shall be regarded as a land-warrant broker who brokers, $25. makes a business of buying and selling land warrants or of furnishing them to settlers or other persons. $10. Twelve. Cattle brokers, whose annual sales do not exceed ten thousand dollars, shall pay ten dollars; and if exceeding the sum of ten thousand dollars, one dollar for each additional thousand in excess dollars; and such excess shall be assessed and paid in the same manger as required of wholesale dealers. Any person whose busi Cattle brokers, For every $1,000 $10,000, $1. of Definition of. Produce brokers $10. Definition of. Commercial bro kers, $20 Definition of. Custom-house brokers, $10. Definition of. Distillers, $100. ness it is to buy or sell or deal in cattle, hogs, or sheep, shall be considered as a cattle broker. Thirteen. Produce brokers, whose annual sales do not exceed the sum of ten thousand dollars, shall pay ten dollars. Every person other than one having paid the special tax as a commercial broker or cattle broker, or wholesale or retail dealer, or peddler, whose occupation it is to buy or sell agricultural or farm products, and whose annual sales do not exceed ten thousand dollars, shall be regarded as a produce broker. Fourteen. Commercial brokers shall pay twenty dollars. Any person or firm whose business it is, as a broker, to negotiate sales or purchases of goods, wares, or merchandise, or to negotiate freights and other business for the owners of vessels, or for the shippers, or consignors, or consignees of freight carried by vessels, shall be regarded a commercial broker. Fifteen. Custom-house brokers shall pay ten dollars. Every person whose occupation it is, as the agent of others, to arrange entries and other custom-house papers, or transact business at any port of entry relating to the importation or exportation of goods, wares, or merchandise, shall be regarded a custom-house broker. Sixteen. Distillers shall pay one hundred dollars. Every perVide post, "DIS- Son, firm, or corporation, who distils or manufactures spirits, or TILLED SPIRITS." Who brews or makes mash, wort, or wash for distillation or the production of spirits, shall be deemed a distiller: Provided, That ing less than 150 distillers of apples, grapes, or peaches, distilling or manufacturing barrels per year, fifty and less than one hundred and fifty barrels per year from barrels, $20. the same, shall pay fifty dollars; and those distilling or manuDistillers of ap facturing less than fifty barrels per year from the same shall pay peaches, making twenty dollars: And provided further, 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 pro Distillers mak $50; less than 50 ples, grapes, and less than 150 barrels $12 50. per year, Brewers, $100. Definition of. cesses. Seventeen. Brewers shall pay one hundred dollars. Every person, firm, or corporation who manufactures fermented liquors of any name or description, for sale, from malt, wholly or in part, or from any substitute therefor, shall be deemed a brewer: ProBrewers making vided, That any person, firm, or corporation, who manufactures less than 500 bar- less than five hundred barrels per year, shall pay the sum of fifty dollars. rels per year, $50. Rectifiers, $25. $25. Definition of. Eighteen. Rectifiers who shall rectify any quantity of spirituous liquors, not exceeding five hundred barrels, packages, or casks, containing not more than forty gallons to each barrel, package, For every addi- or cask, shall pay twenty-five dollars; and twenty-five dollars tional 500 barrels, additional for each additional five hundred such barrels, packages, or casks, or any fractional part thereof. Every person, firm, or TILLED SPIRITS." Corporation, who rectifies, purifies, or refines distilled spirits or wines by any process, or who, by mixing distilled spirits or wine with any materials, manufactures any spurious, imitation, or compound liquors for sale, under the name of whiskey, brandy, gin, rum, wine, "spirits," or "wine bitters," or any other name, shall be regarded as a rectifier.. Vide post, "DIS Coal oil distillers, $50. Definition of. Nineteen. Coal oil distillers and distillers of burning fluid and camphene shall pay fifty dollars. Any person, firm, or corporation, who shall refine, produce, or distil petroleum, or rock oil or oil made of coal, asphaltum, shale, peat, or other bituminous sub |