Chap. 3.—An ACT imposing Taxes for the Support of Government.
Pagaed Fohruary 2S, 1866.

1. Be it enacted by the general assembly, That the taxes
on the persons and subjects required by the act passed Feb-
ruary fifteenth, eighteen hundred and sixty-six, entitled an
act for the assessment of persons, property, income and
salaries, and by the act passed February thirteenth, eighteen
hundred and sixty-six, entitled an act amending the thirty-
eighth chapter of the Code (edition of cighteen hundred and
sixty), in relation to the assessment of taxes on licenses, to
be listed or assessed, and on business or other subjects not
required to be listed under said acts, but to be taxed, shall,
for the year commencing on the first day of February, eigh-
teen hundred and sixty-six, and each year thereafter, be as
follows:

Taxes on lands and lots.

2. On tracts of lands and lots, and the improvements
thereon, not exempt from taxation, fourteen cents on every
hundred dollars on the assessed value thereof.

Colluteral inheritances.

3.. Upon any estate of a decedent, which shall pass by his
will, or upon his intestacy, to any person other than to his
lineal descendants, or his father, mother, husband, wife, brother,
sister, nephew or niece, two per centum upon the value ox
amount thercof.

SCHEDULE A.
Persons.
4. Upon every male person, over the age of twenty.

one years, not exempted from taxation for bodily intirmity
twenty-eight cents.
5. On the personal property, mentioned in Schedule B of
the first above mentioned act, fourteen cents on every hun-
dred dollars value thereof.

SCHEDULE C.
On personal property, choses in action, moneys, credits and capttal.

6. On personal property. choses in action, moneys, credits
and capital, mentioned in the first, second, third, fourth, fifth
and sixth numbers of Schedule C of the said first mentioned
act, fourteen cents on every hundred dollars of the assessed
value thereof.

Toll bridyes.

7. On toll bridges mentioned in the seventh number of
Schedule C of said act, three per centum on the assessed
annual value thereof.

ScHEDULE D.
Income.

8. On the income derived from interest or profits on public
bonda, or private bonds due from persons living in this state,
or from companies or corporations incorporated in this state,
or from dividends declared by banks or other corporations
not incorporated in this state, as the same is defined in the
first, second and third numbers of Schedule D of said act,
the tax shall be three per centum on such income.

9. On all net income, exceeding five hundred dollars, from
a licensed business, not exempt trom taxation, as defined in
the fourth number of Schedule D, and on al] net income ex-
ceeding five hundred dollars, from an unlicensed business, as
defined in the fifth number of said Sehedule D, there shall
be a tax of four per centum per annum upon every hundred
dollars thereof.

10. On all fees of office, exceeding five hundred dollars, as
required to be ascertained according to the sixth number of
said Schedule D, the tax shall be one and one-half per centum
on such fees.

ScHEDULE E.
Salaries.

11. On all salaries, as to the excess over one thousand dol-
lars, as required to be ascertained according to Schedule E,
the tax shall be one-half of one per centum on the amount
thereof.

ON BUSINESS AND OTIJER SUBJECTS.
On railroad and canal companies.

12. On the gross earnings of every railroad company, re-
ceived, or realized though not received, the tax shall be two-
fifths of one per centum on such gross earnings for each
quarter of a year; to be ascertained and paid into the treasury
as prescribed in section ninety-two of the first aforesaid act.

13. On the gross earnings of every canal company, re-
ceived, or realized though not received, the tax shall be two-
fifths of one per centum on such gross earnings for each
quarter of a year; to be ascertained and paid into the treasury
as prescribed in section ninety-two of the first aforesaid act.

On express companies.

14. On the gross earnings of every express company, the
tax shall be one per centum on such gross earnings for each
quarter of a year; to be ascertained and paid into the
treasury as is prescribed in section ninety-three of the first
aforesaid act.

On sarings banks and insurance companies.

15. On the dividends declared by savings banks and insu-
rance companies incorporated by this state, the tax shall be
three per centum on the amount thereof, to be retained from
the dividends and paid into the treasury by such bank or
company, in the manner prescribed by section ninety-five of
the first above recited act.

Foreign insurance companies.

16. On the assessments collected and premiums received,
and obligations for such premiums, taken by any foreign in-
surance company, the tax shall be one per centum on the
amount thereof. to be paid into the treasury in the manner
prescribed by section ninety-six of said act.

Banks.

17. On the dividends declared by a bank incorporated in
this state, the tax shall be three per centum on the amount
thereof, to be retained from the dividend and paid into the
treasury by the bank, as provided in the thirty-ninth chapter
of the Code (edition of eighteen hundred and sixty).
18, On the probate of every will or grant of administra-
tion, not exempt by law, there shall be a tax of one dollar.

On decds,

19. On every deed, not exempt by law, admitted to record,
whether the same has been betore recorded or not, and on
every contract relating to real estate, whether it be a deed or
not, which is admitted to record, the tax shall be one dolar;
but any deed. will or contract may be re-recorded in the
same office where the records containing such deed, will or
contract has been destroyed by tire or otherwise, free of the
State tax.

Sucts.

20. Whenany original suit, ejectinent or attachment (other
than a summons to answer a succestion sued out under the
eleventh section of chapter one hundred and eighty-eight of
the Code), or other action, is commenced in a circuit, county
or corporation court, there shall be a tax thereon of fifty
cents; if it be an appeal, writ of error or supersedenas in a
circuit court, there shall bea tax thereon of two dollars; if
it be an appeal, writ of error or supersedeas In a district
court or the supreme court of appeals, the tax shall be three
dollars.

Seals.

21. When the seal of the state, of a court or a notary
public is aflixed to any paper, except in the eases exempted
hy law, the tax shall be as follows: for the seal of the state,
two dollars; for the seal of a court or notary, fifty cents: and
herein shall be included a tax on ascroll, or an impression
upon paper, in the place of aseal.

LICINSES.
ScCILEDULE A,
Merchanis.

22. On every license to a merchant or mereantile firm, the
specific tax shall be thirty dollars; but if the capital employed,
or to be employed in the Iusiness, including as capital the
eash, whether borrowed or not, used in the business, and
csoods purchased on credit by said merehant or firm, be shown
by affidavit to be less than five hundred dollars, the specific
tax to be paid shall be ten dollars; or if said capital be so
shown to be less than one thousand dollars, though more than
five hundred dollars, the specific tax shall be fitteen dollars ;
but nothing in this section shall be construed to authorize
any such person or firm to sell wine, ardent spirits, malt
liquors, cider, or any mixture of any of them. The tax on
the sales of the merchant or firm shall be as follows: If the
sales to be ascertained, as is directed in the third and fourth
sections, Schedule A, of the act amending the thirty-eighth
chapter of the Code (edition of eighteen hundred and sixty),
in relation to licenses, passed February thirteenth, eighteen
hundred and sixty-six, and excluding from such sales the sales
of wine, ardent spirits, malt liquors, cider, and any mixture
of any of them, be under one thousand dollars, the tax shall
be five dollars; if one thousand dollars and under two thou-
sand dollars, ten dollars; if two thousand dollars and under
three thousand dollars, fifteen dollars; if three thousand dol-
lars and under five thousand dollars, twenty dollars; if five
thousand dollars and under eight thousand dollars, thirty-five
dollars; if eight thousand and under twelve thousand dollars,
forty-five dollars; if twelve thousand dollars and under eigh-
teen thousand dollars, sixty dollars; if eighteen thousand
and under twenty-five thousand dollars, seventy dollars; if
twenty-five thousand and under thirty-five thousand dollars,
eighty-five dollars; if thirty-five thousand dollars and not
over fifty thousand dollars, one hundred dollars; and if over
fifty thousand dollars, five dollars for every ten thousand
dollars excess over the said sum of fifty thousand dollars;
and merchant tailors, lumber merchants, dealers in coal, ice
or wood, shall be embraced in this section.

Commission merchants.

23. The specific license tax on every commission merchant
or firm shall be twenty-five dollars; and there shall be a tax
of two per centum on the amount of his commissions, to be
ascertained and determined in the manner and under the
rules, reports and restrictions prescribed in the second act
above mentioned in relation to sales of merchants.

Inquor merchants.

24. The specific license tax to every person for the privilege
of selling by wholesale and retail, wine, ardent spirits, malt
liquors, cider, or any mixture of any of them, shall be one
hundred dollars; if by retail only, forty dollars; and there
shall be an additional tax on the amount of sales, if sold by
a merchant, or on the commissions, if sold by a commission
merchant. The amount of sales to be ascertained in the
manner prescribed in the third and fourth sections of the act
last aforesaid, and to be taxed as other sales of said merchant
are taxed; and the commissions, if sold by a commission
merchant, to be ascertajned as prescribed in the next pre-
ceding section of this act; and to be taxed as his other com-
missions are taxed.

e
25. The specific license tax on every person for the privi-
lege of selling by sample, card or other representation, shall
be two hundred dollars.

Peddlers.

26. The specific license tax on every peddler, for the privi-
lege of peddling and bartering, shall be forty dollars

Patent rights.

27. The specitic license tax on every person who shall sell
or barter the right to manufacture or use machinery, or other
thing patented under the laws of the United States, except
the patentee, if he is a citizen of the United States, shall be
twenty-five dollars.

Land agents,

28. The specific license tax upon a land avent shall be fifty
dollars.

Book agents.

29. The specitic license tax upon a book avent shall be ten
dollars; but the court of the county or corporation may re-
duce or dispense with this tax in the cases mentioned in the
twelfth section of the act last aforesaid.

Generel auctioneers.

30, The specific license tax on a general auctioneer to sell
shall be twenty dollars; and if the place of business is ina city
or town having, when assessed, a population of more than five
thousand inhabitants, two dollars tor every thousand above
that number; but said specific tax shall in no ease exceed one
hundred dollars; and he shall pay an additional tax of one-
fourth of one per centium on the amount of sales for the year,
to be ascertained and charged as is provided in the case of
merchants. If he sells wine, ardent spirits, malt Hquors, or
any mixture thereof, he shall pay a tax of one-half of one
per centum on the amount of sales, to be ascertained and
charged as his other sales are ascertained and charged.

Real estate auctioneers.

dl. The specific Teense tax ona real estate auctioneer t¢
sell shall be fitty dollars; and if the place of business is in ¢
city or town containing, when assessed, a population exceed.
ine five thousand inhabitants, one hundred dollars; and he
shall pay an additional tax of one-fourth of one per centuir
upon the amount of sales, to be ascertained and charged as
ig provided in the case of merchants.

Tobacco auctioneers.

32. The specific license tax on a tobacco auctioneer to sell
shall be twenty dollars.

Common criers.

33. The specific license tax upon a common crier to sell
shall be ten dollars.

ScHEDULE B.
LICENSES ON SUBJECTS CONTAINED IN SCHEDULE B.

Canvassing to buy.

34. The specific license tax on every person canvassing any
county or corporation, or any part thereof, for the purpose of
buying any matters of subsistence, except as is excepted in
section twenty-one of the act amending chapter thirty-eight
of the Code (edition of eighteen hundred and sixty), in rela-
tion to assessment of taxes on licenses, passed February the
thirteenth, eighteen hundred and sixty-six, shall be twenty

ollars.

BroKERs.
Ship brokers.

35. The specific license tax on a ship broker shall be
twenty dollars.

Stock brokers.

36. The specific license tax on a stock broker shall be
three hundred and fifty dollars.

Pawn brokers.

37. The specific license tax on a pawn broker shall be
fifty dollars.

Manufacture of wine, ardent spirits and malt liquors.

38. The specific license tax on any person to engage in
manufacturing or distilling wine, ardent spirits or malt li-
quors, except as is excepted in section twenty-four of the act
last aforesaid, shall be twenty-five dollars; and an additional
tax of five cents for every gallon of wine or ardent spirits to
be manufactured or distilled, and two cents for every gallon
of malt liquors to be manufactured.
39. The specific license tax on any person to engage in the
business of keeping a hotel shall be thirty dollars, and an
additional tax of eight per centum on the annual rent, to be
ascertained in the manner provided in section twenty-six of
the last aforesaid act.

Private entertainment.

40. The specific license tax on any person to engage in the
business of keeping a house of private entertainment shall be
five dollars, and an additional tax of five per centum on the
annual rent over one hundred dollars, to be ascertained in
the manner provided in section twenty-seven of said act.

Boarding house.

41. The specific license tax on any person to engage in the
business of Lespine a boarding house, except as is excepted
in section twenty-eight of said act, shall be five dollars, and
an additional tax of two per centum on the rent or annual
value of such house.

An eating house.

42. The specific license tax on any person to engage in
keeping an eating house shall be fifty dollars; and if he shall
obtain a license to retail to his guests wine or spirituous or
malt liquors, to be drunk at such eating house, he shall pay
an additional tax of forty dollars.

Bakery.

43. The specific license tax to any person to keep a bakery
shall be five dollars, and an additional tax of one per centum
on the value of the articles baked for sale, to be ascertained
In @ manner similar to that in which merchants’ sales are as-
certained: provided this section shall not apply to any person
keeping a bakery, where the amount of sales does not exceed
the sum of one hundred and fifty dollars.

Bowling saloon.

44. The specific license tax on any person to keep a bowl-
ing saloon shall be fifty dollars, and an additional tax of fifteen
dollars for each alley therein.

Billiard saloon.

45. The specific license tax on any person to keep a billiard
table shall be one hundred dollars, and an additional tax of
fifty dollars for each table kept or to be kept therein. If the
license be for a bowling or billiard saloon at a watering place,
and is for four months or less, the tax thereon shall be fifty
per centum of the taxes aforesaid.

Bagatelle saloon.

46. The specific license tax on any person to keep a baga-
telle table shall be twenty dollars, and an additional tax of
ten dollars for each table kept or to be kept therein.

ScHEDULE D.
Theatres.

47. The specific license tax on any theatrical performance
shall be two dollars for each performance, or six dollars for
each week of such performance; and an additional tax of two
per centum of the gross receipts of such performance; but
this latter tax shall not be less than five cents for every person
who may have attended or shall attend such performance.

Shows, circuses and menagerves.

48. The specific tax on every show, on each performance
of every circus, and on the exhibition of a menagerie, shall
be ten dollars on each show, circus or menagerie; and in ad-
dition to the specific tax aforesaid, there shall be a tax of one
per centum of the gross receipts derived from such show,
circus or menagerie; but this latter tax shall not be less than
three cents for every person who may have attended or who
shall attend such show, circus or menagerie.

Public rooms.

49. The specific license tax on every proprietor or occupier
of a public theatre, or other rooms fitted for public exhibitions,
to use the same for compensation, shall be twenty dollars.

ScHEDULE E.
Attorneys at law.

00. The specific license tax on every attorney at law shall
be five dollars, and an additional tax of one per centum on
the taxable income of such profession during the year next
preceding.

Physicians, surgeons and dentists.

51. The specific license tax on every physician, surgeon or
dentist shall be five dollars, and an additional tax of one per
centum on the taxable income of such profession during the
year next preceding.
52. The specific license tax for the privilege of letting to
mares any stallion or jackass, shall be twice the amount
charged for the services by the season.

Barbers.

53. The specific license tax for the privilege of keeping a
barber's shop shall be ten dollars.

Daguerrian artists.

o4. The specific license tax on any person to engage in the
business of a daguerrian artist shall be fifteen dollars ; and if
the place of business is in a city or town containing more
than five thousand inhabitants, the tax shall be thirty dollars,
and, in either case, there shall be an additional tax of one per
centum on the taxable income of the preceding year.

ScHEDULE F.
Agents for renting houses.

50. The specific license tax on any person to act as agent
for the renting of houses shall be twenty dollars.

Storage and impounding.

96. The specific license tax to keep for compensation any
house, yard or lot for storage, or 4 wagon yard or other im-
pounding, shall be as follows: on every house the tax shall
be fifty dollars, and on every yard or lot, ten dollars.

Livery stables.

57. ‘The specific license tax to keep a livery stable shall be
twenty dollars, and an additional tax of fifty cents for every
stall thereof.

Foreign insurance compantes.

58. The specific license tax on every person to act as agent
for any foreign insurance company shall be twenty-five dollars
for each agency.

Telegraph companies.

59. The specific license tax to any telegraph company,
agent or officer thereof, tor operating the apparatus necessary
to communicate by telegr aph, shall be two hundred dollars,
and an additional tax of one per centum on the earnings of
said company received, or realized though not received, du-
ting the year next preceding.
60. A license shall be required of persons who sell for
others on commission or for profit, or whose business it is to
buy and sell for profit, and not for feeding or grazing for as
long as three months, horses, mules, asses, jennets, cattle,
sheep and hogs, or any of them: and on such a person the
license tax shall be twenty-five dollars. If such live stock be
fed or grazed by the person purchasing them tor three months
or more, they may be sold by him without a license.

61. All taxes due before the year eighteen hundred and
sixty-five, which have not been paid by the person trom whom
they are due, or by some person for him, and which have not
been accounted for at the tr easury by the sheriff’ or collec ‘tor,
are hereby released and dischar god: provided, that nothing
in this section shall release delinquent taxes against non-
residents.

G2. No part of the taxes hereinbefore assessed being in-
tended to pay any portion of the United States direct. tax,
which the general assembly has proposed to assume, the per-
sons who have paid that tax shall not be entitled to a credit
therefor upon the tax assessed upon them or upon their pro-
perty by this act.

3. This act shall be in foree from its passage.

Chap. 3.—An ACT imposing Taxes for the Support of Government.
Pagaed Fohruary 2S, 1866.

1. Be it enacted by the general assembly, That the taxes
on the persons and subjects required by the act passed Feb-
ruary fifteenth, eighteen hundred and sixty-six, entitled an
act for the assessment of persons, property, income and
salaries, and by the act passed February thirteenth, eighteen
hundred and sixty-six, entitled an act amending the thirty-
eighth chapter of the Code (edition of cighteen hundred and
sixty), in relation to the assessment of taxes on licenses, to
be listed or assessed, and on business or other subjects not
required to be listed under said acts, but to be taxed, shall,
for the year commencing on the first day of February, eigh-
teen hundred and sixty-six, and each year thereafter, be as
follows:

Taxes on lands and lots.

2. On tracts of lands and lots, and the improvements
thereon, not exempt from taxation, fourteen cents on every
hundred dollars on the assessed value thereof.

Colluteral inheritances.

3.. Upon any estate of a decedent, which shall pass by his
will, or upon his intestacy, to any person other than to his
lineal descendants, or his father, mother, husband, wife, brother,
sister, nephew or niece, two per centum upon the value ox
amount thercof.

SCHEDULE A.
Persons.
4. Upon every male person, over the age of twenty.

one years, not exempted from taxation for bodily intirmity
twenty-eight cents.
5. On the personal property, mentioned in Schedule B of
the first above mentioned act, fourteen cents on every hun-
dred dollars value thereof.

SCHEDULE C.
On personal property, choses in action, moneys, credits and capttal.

6. On personal property. choses in action, moneys, credits
and capital, mentioned in the first, second, third, fourth, fifth
and sixth numbers of Schedule C of the said first mentioned
act, fourteen cents on every hundred dollars of the assessed
value thereof.

Toll bridyes.

7. On toll bridges mentioned in the seventh number of
Schedule C of said act, three per centum on the assessed
annual value thereof.

ScHEDULE D.
Income.

8. On the income derived from interest or profits on public
bonda, or private bonds due from persons living in this state,
or from companies or corporations incorporated in this state,
or from dividends declared by banks or other corporations
not incorporated in this state, as the same is defined in the
first, second and third numbers of Schedule D of said act,
the tax shall be three per centum on such income.

9. On all net income, exceeding five hundred dollars, from
a licensed business, not exempt trom taxation, as defined in
the fourth number of Schedule D, and on al] net income ex-
ceeding five hundred dollars, from an unlicensed business, as
defined in the fifth number of said Sehedule D, there shall
be a tax of four per centum per annum upon every hundred
dollars thereof.

10. On all fees of office, exceeding five hundred dollars, as
required to be ascertained according to the sixth number of
said Schedule D, the tax shall be one and one-half per centum
on such fees.

ScHEDULE E.
Salaries.

11. On all salaries, as to the excess over one thousand dol-
lars, as required to be ascertained according to Schedule E,
the tax shall be one-half of one per centum on the amount
thereof.

ON BUSINESS AND OTIJER SUBJECTS.
On railroad and canal companies.

12. On the gross earnings of every railroad company, re-
ceived, or realized though not received, the tax shall be two-
fifths of one per centum on such gross earnings for each
quarter of a year; to be ascertained and paid into the treasury
as prescribed in section ninety-two of the first aforesaid act.

13. On the gross earnings of every canal company, re-
ceived, or realized though not received, the tax shall be two-
fifths of one per centum on such gross earnings for each
quarter of a year; to be ascertained and paid into the treasury
as prescribed in section ninety-two of the first aforesaid act.

On express companies.

14. On the gross earnings of every express company, the
tax shall be one per centum on such gross earnings for each
quarter of a year; to be ascertained and paid into the
treasury as is prescribed in section ninety-three of the first
aforesaid act.

On sarings banks and insurance companies.

15. On the dividends declared by savings banks and insu-
rance companies incorporated by this state, the tax shall be
three per centum on the amount thereof, to be retained from
the dividends and paid into the treasury by such bank or
company, in the manner prescribed by section ninety-five of
the first above recited act.

Foreign insurance companies.

16. On the assessments collected and premiums received,
and obligations for such premiums, taken by any foreign in-
surance company, the tax shall be one per centum on the
amount thereof. to be paid into the treasury in the manner
prescribed by section ninety-six of said act.

Banks.

17. On the dividends declared by a bank incorporated in
this state, the tax shall be three per centum on the amount
thereof, to be retained from the dividend and paid into the
treasury by the bank, as provided in the thirty-ninth chapter
of the Code (edition of eighteen hundred and sixty).
18, On the probate of every will or grant of administra-
tion, not exempt by law, there shall be a tax of one dollar.

On decds,

19. On every deed, not exempt by law, admitted to record,
whether the same has been betore recorded or not, and on
every contract relating to real estate, whether it be a deed or
not, which is admitted to record, the tax shall be one dolar;
but any deed. will or contract may be re-recorded in the
same office where the records containing such deed, will or
contract has been destroyed by tire or otherwise, free of the
State tax.

Sucts.

20. Whenany original suit, ejectinent or attachment (other
than a summons to answer a succestion sued out under the
eleventh section of chapter one hundred and eighty-eight of
the Code), or other action, is commenced in a circuit, county
or corporation court, there shall be a tax thereon of fifty
cents; if it be an appeal, writ of error or supersedenas in a
circuit court, there shall bea tax thereon of two dollars; if
it be an appeal, writ of error or supersedeas In a district
court or the supreme court of appeals, the tax shall be three
dollars.

Seals.

21. When the seal of the state, of a court or a notary
public is aflixed to any paper, except in the eases exempted
hy law, the tax shall be as follows: for the seal of the state,
two dollars; for the seal of a court or notary, fifty cents: and
herein shall be included a tax on ascroll, or an impression
upon paper, in the place of aseal.

LICINSES.
ScCILEDULE A,
Merchanis.

22. On every license to a merchant or mereantile firm, the
specific tax shall be thirty dollars; but if the capital employed,
or to be employed in the Iusiness, including as capital the
eash, whether borrowed or not, used in the business, and
csoods purchased on credit by said merehant or firm, be shown
by affidavit to be less than five hundred dollars, the specific
tax to be paid shall be ten dollars; or if said capital be so
shown to be less than one thousand dollars, though more than
five hundred dollars, the specific tax shall be fitteen dollars ;
but nothing in this section shall be construed to authorize
any such person or firm to sell wine, ardent spirits, malt
liquors, cider, or any mixture of any of them. The tax on
the sales of the merchant or firm shall be as follows: If the
sales to be ascertained, as is directed in the third and fourth
sections, Schedule A, of the act amending the thirty-eighth
chapter of the Code (edition of eighteen hundred and sixty),
in relation to licenses, passed February thirteenth, eighteen
hundred and sixty-six, and excluding from such sales the sales
of wine, ardent spirits, malt liquors, cider, and any mixture
of any of them, be under one thousand dollars, the tax shall
be five dollars; if one thousand dollars and under two thou-
sand dollars, ten dollars; if two thousand dollars and under
three thousand dollars, fifteen dollars; if three thousand dol-
lars and under five thousand dollars, twenty dollars; if five
thousand dollars and under eight thousand dollars, thirty-five
dollars; if eight thousand and under twelve thousand dollars,
forty-five dollars; if twelve thousand dollars and under eigh-
teen thousand dollars, sixty dollars; if eighteen thousand
and under twenty-five thousand dollars, seventy dollars; if
twenty-five thousand and under thirty-five thousand dollars,
eighty-five dollars; if thirty-five thousand dollars and not
over fifty thousand dollars, one hundred dollars; and if over
fifty thousand dollars, five dollars for every ten thousand
dollars excess over the said sum of fifty thousand dollars;
and merchant tailors, lumber merchants, dealers in coal, ice
or wood, shall be embraced in this section.

Commission merchants.

23. The specific license tax on every commission merchant
or firm shall be twenty-five dollars; and there shall be a tax
of two per centum on the amount of his commissions, to be
ascertained and determined in the manner and under the
rules, reports and restrictions prescribed in the second act
above mentioned in relation to sales of merchants.

Inquor merchants.

24. The specific license tax to every person for the privilege
of selling by wholesale and retail, wine, ardent spirits, malt
liquors, cider, or any mixture of any of them, shall be one
hundred dollars; if by retail only, forty dollars; and there
shall be an additional tax on the amount of sales, if sold by
a merchant, or on the commissions, if sold by a commission
merchant. The amount of sales to be ascertained in the
manner prescribed in the third and fourth sections of the act
last aforesaid, and to be taxed as other sales of said merchant
are taxed; and the commissions, if sold by a commission
merchant, to be ascertajned as prescribed in the next pre-
ceding section of this act; and to be taxed as his other com-
missions are taxed.

e
25. The specific license tax on every person for the privi-
lege of selling by sample, card or other representation, shall
be two hundred dollars.

Peddlers.

26. The specific license tax on every peddler, for the privi-
lege of peddling and bartering, shall be forty dollars

Patent rights.

27. The specitic license tax on every person who shall sell
or barter the right to manufacture or use machinery, or other
thing patented under the laws of the United States, except
the patentee, if he is a citizen of the United States, shall be
twenty-five dollars.

Land agents,

28. The specific license tax upon a land avent shall be fifty
dollars.

Book agents.

29. The specitic license tax upon a book avent shall be ten
dollars; but the court of the county or corporation may re-
duce or dispense with this tax in the cases mentioned in the
twelfth section of the act last aforesaid.

Generel auctioneers.

30, The specific license tax on a general auctioneer to sell
shall be twenty dollars; and if the place of business is ina city
or town having, when assessed, a population of more than five
thousand inhabitants, two dollars tor every thousand above
that number; but said specific tax shall in no ease exceed one
hundred dollars; and he shall pay an additional tax of one-
fourth of one per centium on the amount of sales for the year,
to be ascertained and charged as is provided in the case of
merchants. If he sells wine, ardent spirits, malt Hquors, or
any mixture thereof, he shall pay a tax of one-half of one
per centum on the amount of sales, to be ascertained and
charged as his other sales are ascertained and charged.

Real estate auctioneers.

dl. The specific Teense tax ona real estate auctioneer t¢
sell shall be fitty dollars; and if the place of business is in ¢
city or town containing, when assessed, a population exceed.
ine five thousand inhabitants, one hundred dollars; and he
shall pay an additional tax of one-fourth of one per centuir
upon the amount of sales, to be ascertained and charged as
ig provided in the case of merchants.

Tobacco auctioneers.

32. The specific license tax on a tobacco auctioneer to sell
shall be twenty dollars.

Common criers.

33. The specific license tax upon a common crier to sell
shall be ten dollars.

ScHEDULE B.
LICENSES ON SUBJECTS CONTAINED IN SCHEDULE B.

Canvassing to buy.

34. The specific license tax on every person canvassing any
county or corporation, or any part thereof, for the purpose of
buying any matters of subsistence, except as is excepted in
section twenty-one of the act amending chapter thirty-eight
of the Code (edition of eighteen hundred and sixty), in rela-
tion to assessment of taxes on licenses, passed February the
thirteenth, eighteen hundred and sixty-six, shall be twenty

ollars.

BroKERs.
Ship brokers.

35. The specific license tax on a ship broker shall be
twenty dollars.

Stock brokers.

36. The specific license tax on a stock broker shall be
three hundred and fifty dollars.

Pawn brokers.

37. The specific license tax on a pawn broker shall be
fifty dollars.

Manufacture of wine, ardent spirits and malt liquors.

38. The specific license tax on any person to engage in
manufacturing or distilling wine, ardent spirits or malt li-
quors, except as is excepted in section twenty-four of the act
last aforesaid, shall be twenty-five dollars; and an additional
tax of five cents for every gallon of wine or ardent spirits to
be manufactured or distilled, and two cents for every gallon
of malt liquors to be manufactured.
39. The specific license tax on any person to engage in the
business of keeping a hotel shall be thirty dollars, and an
additional tax of eight per centum on the annual rent, to be
ascertained in the manner provided in section twenty-six of
the last aforesaid act.

Private entertainment.

40. The specific license tax on any person to engage in the
business of keeping a house of private entertainment shall be
five dollars, and an additional tax of five per centum on the
annual rent over one hundred dollars, to be ascertained in
the manner provided in section twenty-seven of said act.

Boarding house.

41. The specific license tax on any person to engage in the
business of Lespine a boarding house, except as is excepted
in section twenty-eight of said act, shall be five dollars, and
an additional tax of two per centum on the rent or annual
value of such house.

An eating house.

42. The specific license tax on any person to engage in
keeping an eating house shall be fifty dollars; and if he shall
obtain a license to retail to his guests wine or spirituous or
malt liquors, to be drunk at such eating house, he shall pay
an additional tax of forty dollars.

Bakery.

43. The specific license tax to any person to keep a bakery
shall be five dollars, and an additional tax of one per centum
on the value of the articles baked for sale, to be ascertained
In @ manner similar to that in which merchants’ sales are as-
certained: provided this section shall not apply to any person
keeping a bakery, where the amount of sales does not exceed
the sum of one hundred and fifty dollars.

Bowling saloon.

44. The specific license tax on any person to keep a bowl-
ing saloon shall be fifty dollars, and an additional tax of fifteen
dollars for each alley therein.

Billiard saloon.

45. The specific license tax on any person to keep a billiard
table shall be one hundred dollars, and an additional tax of
fifty dollars for each table kept or to be kept therein. If the
license be for a bowling or billiard saloon at a watering place,
and is for four months or less, the tax thereon shall be fifty
per centum of the taxes aforesaid.

Bagatelle saloon.

46. The specific license tax on any person to keep a baga-
telle table shall be twenty dollars, and an additional tax of
ten dollars for each table kept or to be kept therein.

ScHEDULE D.
Theatres.

47. The specific license tax on any theatrical performance
shall be two dollars for each performance, or six dollars for
each week of such performance; and an additional tax of two
per centum of the gross receipts of such performance; but
this latter tax shall not be less than five cents for every person
who may have attended or shall attend such performance.

Shows, circuses and menagerves.

48. The specific tax on every show, on each performance
of every circus, and on the exhibition of a menagerie, shall
be ten dollars on each show, circus or menagerie; and in ad-
dition to the specific tax aforesaid, there shall be a tax of one
per centum of the gross receipts derived from such show,
circus or menagerie; but this latter tax shall not be less than
three cents for every person who may have attended or who
shall attend such show, circus or menagerie.

Public rooms.

49. The specific license tax on every proprietor or occupier
of a public theatre, or other rooms fitted for public exhibitions,
to use the same for compensation, shall be twenty dollars.

ScHEDULE E.
Attorneys at law.

00. The specific license tax on every attorney at law shall
be five dollars, and an additional tax of one per centum on
the taxable income of such profession during the year next
preceding.

Physicians, surgeons and dentists.

51. The specific license tax on every physician, surgeon or
dentist shall be five dollars, and an additional tax of one per
centum on the taxable income of such profession during the
year next preceding.
52. The specific license tax for the privilege of letting to
mares any stallion or jackass, shall be twice the amount
charged for the services by the season.

Barbers.

53. The specific license tax for the privilege of keeping a
barber's shop shall be ten dollars.

Daguerrian artists.

o4. The specific license tax on any person to engage in the
business of a daguerrian artist shall be fifteen dollars ; and if
the place of business is in a city or town containing more
than five thousand inhabitants, the tax shall be thirty dollars,
and, in either case, there shall be an additional tax of one per
centum on the taxable income of the preceding year.

ScHEDULE F.
Agents for renting houses.

50. The specific license tax on any person to act as agent
for the renting of houses shall be twenty dollars.

Storage and impounding.

96. The specific license tax to keep for compensation any
house, yard or lot for storage, or 4 wagon yard or other im-
pounding, shall be as follows: on every house the tax shall
be fifty dollars, and on every yard or lot, ten dollars.

Livery stables.

57. ‘The specific license tax to keep a livery stable shall be
twenty dollars, and an additional tax of fifty cents for every
stall thereof.

Foreign insurance compantes.

58. The specific license tax on every person to act as agent
for any foreign insurance company shall be twenty-five dollars
for each agency.

Telegraph companies.

59. The specific license tax to any telegraph company,
agent or officer thereof, tor operating the apparatus necessary
to communicate by telegr aph, shall be two hundred dollars,
and an additional tax of one per centum on the earnings of
said company received, or realized though not received, du-
ting the year next preceding.
60. A license shall be required of persons who sell for
others on commission or for profit, or whose business it is to
buy and sell for profit, and not for feeding or grazing for as
long as three months, horses, mules, asses, jennets, cattle,
sheep and hogs, or any of them: and on such a person the
license tax shall be twenty-five dollars. If such live stock be
fed or grazed by the person purchasing them tor three months
or more, they may be sold by him without a license.

61. All taxes due before the year eighteen hundred and
sixty-five, which have not been paid by the person trom whom
they are due, or by some person for him, and which have not
been accounted for at the tr easury by the sheriff’ or collec ‘tor,
are hereby released and dischar god: provided, that nothing
in this section shall release delinquent taxes against non-
residents.

G2. No part of the taxes hereinbefore assessed being in-
tended to pay any portion of the United States direct. tax,
which the general assembly has proposed to assume, the per-
sons who have paid that tax shall not be entitled to a credit
therefor upon the tax assessed upon them or upon their pro-
perty by this act.

3. This act shall be in foree from its passage.