Chap. 64.—An Act Imposing Taxes for the Support of Government.
Passed April 20, 1867.

1. Be it enacted by the general assembly, That the taxes
on the persons and subjeqts required by the act passed March
second, eighteen hundred and sixty-seven, entitled an act for
the assessment of persons, property, Incomes and salaries,
and by the@act passed April nineteenth, eighteen hundred
and sixty-seven, entitled an act amending the thirty-eighth
chapter of the Code, (edition of eighteen hundred and SIXLY),
in relation to the assessment of taxes on licenses, to be listed
and 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, eighteen hun-
dred and sixty-seven, and each year thereatter, be as follows:

Tues on lands and lots.

2. On tracts of land and lots, and the improvements
thereon not exempt from taxation, thirty cents on every hun-
dred dollars on the assessed value thereof.

Collateral inheritances

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

SCHEDULE A,
Persons.

4. Upon every male person over the age of twenty-one
years, not exempted from taxation for bodily infirmity, sixty

cents.

SCHEDULE B.
Personal property.

5. On the personal property mentioned in schedule B, of
the first above mentioned act, thirty cents on every hundred
dollars value thereof.

SCHEDULE C. ,
Toll bridges.

6. On toll bridves and ferries mentioned in the sixth num-
ber of schedule C of said act, three per centum on the
assessed annual value thereof; and no tax 1s imposed upon
the other subjects mentioned in schedule C, except on the
income, interest or profits arising therefrom, as is hereinafter
provided.

Schedule D,

Income.

7. On the income derived from interest or profits, as the
same is defined in the first, second and third numbers of
schedule D, of said act, the tax shall be five per centum on
such income. |

8. On all net income exceeding five hundred dollars, from
a licensed business not exempt from taxation, as detined in
the fourth number of schedule D, four per centum on every
hundred dollars thereof; and on all net income exceeding
five hundred dollars. from an unlicensed business, as defined
in the fifth number of said schedule D, there shall be a tax
of five per centum per annum upon every hundred dollars
thereof.

9. 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 per centum on such fees.

. SCHEDULE E.
Salaries.

10. 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 per centum on the amount thereof.

ON BUSINESS AND OTILER SUBJECTS.
On railroad and canal compances.

11. 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 quar-
ter of avyear; to be ascertained and paid into the treasury
as prescribed in section ninety-two of the first aforesaid act.

12. On the gross carnings of every canal company receive
or realized though not received, the tax shall be two-fifths of
one per ceutum on such gross earnings for each quarter of a
year; to be ascertained and paid into the treasury as pre-
scribed in section ninety-two of the first atoresaid act.

On express companies,

13. On the gross earnings of every express company, the
tax shall be one per centui on such gross earnings for each
quarter of a year; to be ascertained 4nd paid into the trea-
sury as is prescribed in section ninety-three of the first afore-
said act.

On savings banks and insurance companies.

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

Foreign: tnsurance companies.

Id, On the assessments collected and the premiums re-
ceived, and obligations for such premiums, taken by any
foreign insurance company, the tax shall be two per centum
on the amount thereof, to be paid into the treasury in the
manner prescribed by section ninety-five of said act.
16. On the dividends declared by a bank, located and trans-
acting business in this state, the tax shall be five per centuin
on the amount thereot, 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.

On wills and administrations.

17. On the probate of every will or grant of administra-
tion, not exempt by law, there shall be a tax of one dollar.

On deeds.

1%. On eVery deed, not exempt. by law, admitted to record,
whether the same has been before 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 dollar;
buttany deed, will or contract may be re-recorded in the same
oihce where the records containing such deed, will or con-
tract has been destroyed by tire or otherwise, free of the
state tax.

Suits,

19. When any original suit, ejectment or attachment (other
than a summons to answer a suvvestion sued out under the
eleventh section of chapter one hundred and eizhty-eight of
the Code), or other action, is commenced in a circuit, county
or corporation court, there shalP be atax thereon of fifty
cents; if it be an appeal, writ of error or supersedeas In a cir.
cuit court, there shall be a 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 dol-
lars. :

Seals.

20, When the seal of the state, of"a court ora notary
public is aflixed to any paper, except in the cases exempted
by law, the tax shall be as follows: For the seal of the state,
two dollars; tor the seal of a court or notary, fifty cents;
and herein shall be included a tax on a scroll, or an impres-
sion upon paper, in the place of a scal.

LICENSES.
SCHEDULE A.
Merchants.

21. On every license to a merchant or mereantile firm, the
specific tax shall be thirty dollars; but if the capital employed,
orto be employed in the business, including as capital the cash,
whether borrowed or not, used in the business, and goods pur-
chased on credit by said merchant or firm, be showed by afii-
davit to be five hundyed dollars or less, the specific tax to be
paid shall be ten dollars; or if said capital be so shown to be
one thousand dollars or less, thoueh more than five hundred
dollars, the specific tax shall be fifteen dollars; but nothing
in this section shall be construed to authorize any such per-
son or firm to sell wine, ardent, spirits, malt liquors, cider,
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 ascer-
tained, as is directed in the third and tourth seetions. sehe-
dule A, of the act amending the thirty-cighth chapter of the
Code, (edition of eighteen hundred and Sixt), in relation to
licenses, passed the nineteenth of April, eighteen hundred
and sixty-seven, and exeluding from such sales the sales of
wine, ardent spirits, malt liquors, cider, and any mixture of
any ot them, be under one thousand dollars, the tax shall be
five dollars; if one thousand dollars and under two thousand
dollars, ten dollars; if:two thousand dollars and under three
thousand dollars, fifteen dollars; if three thousand dollars
and under five thousand dollars, twenty dollars; if five thon-

sand dollars and under eieht thonsand dollars, thirty -fiye dol-
lave: if cieht thousand and under twelve thousand dollars,
forty: five dollars: if twelve thousand dollars and under eigh-
teen thousand dollars, sixty dollars; if eightecn 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 thonsand dollars, one hundred dollars; and if over
fifty thousand dollars, five dollars for every ten thousand dol-
lars exeexs 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.

‘22. The speeific 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.

Liquor merchants

oped

25, The specific license tax to every person for the privi-
lege of selling, by wholesale and ret tail, wine, ardent spirits,
malt liquors, cider, or any mixture of any of them, shall be
one hundred dollars s; if by retail only, forty dollars; and
there shall be additional tax on the amount. of sales, if sold
by a merchant, or on the commissions, if sold by a commis
sion merchant. The amount of sales to be ascertained in the
manner prescribed in the third and tourth sections of the act
last aftorésaid, and to be taxed as other sales of said merchant
are taxed; and the commissions, if sold by a commission
merchant, to be ascertained as preseribed In the next pre:
ceding section of this act, and to be taxed as his other com-
missions are taxed.

ts Sample merchants.

24. 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.

25. The specitie license tax on every person for the privi-
lege of peddling and bartering, shall be forty dollars.

Junk dealers.

26. The specific tax on every junk dealer shall be fifty
dollars. :

Patent rights.
“7. The specific 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 agent.

28. The specific license tax upon a land agent shall be fifty
dollars, and tive per centum upon the excess of his commis-
sions on sales over five hundred dollars, to be ascertained
and charged as is provided in the case of merchants.

Book agents.

29. The specific license tax upon a book agent 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.

General auetioncers.

30. The shecific license tax on a general auctioneer to sell
shall be twenty dollars; and if the place of business is in a
city or town having, when assessed, a population of more
than five thousand inhabitants, two dollars for every thousand
above that number; but said spectfic tax shall in no case ex-
ceed one hundred dollars; and he shall pay an additidnal tax
of one-fourth of one per centum 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
liquors, 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.
31. The specitic license tax on a real estate auctioneer to
sell shall be fifty dollars; and if the place of business is in a
city or town containing, when assessed, a population exceed-
ing five thousand inhabitants, one hundred dollars; and he
shall pay an additional tax of one-fourth of one per centum
upon the amount of sales, to be ascertained and charged as
is provided in the case of merchants.

Tobacco auctioneers.

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

Common cricrs.

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

SCHEDLLE 5.
LickssEs oN SUBJECTS CONTAINED IN senepuLe B,
Canvassing to buy.

3+. The specitic 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 relation to assessments of taxes on licenses, passed April
nineteenth, eighteen hundred and sixty-seven, shall be thirty
dollars.

BROKERS.
Ship brokers.

30. The specitic license tax on a ship broker shall be
twenty dollars.

Stock brokers and private bankers. e

86. The specitic license tax ona stock broker shall be two
hundred and fifty dollars; and the specific tax on a private
banker. shall be two hundred and fifty dollars; but when a
person or firm is assessed with both licenses, the specific tax
shall be four hundred dollars; and in either case, an addi-
tional tax of five per centum upon the profits of the pre-
ceding year, derived from commissions or otherwise, to be
ascertained as is provided in the case of merchants.
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 or ardent spirits shall be
thirty dollars, and on malt liquors twenty-five dollars, except
as is excepted in section twenty-five of the act last aforesaid,
and an additional tax of two and a half cents for every gal-
lon of wine or ardent spirits to be manufactured or distilled,
and one cent for every gallon of malt lquors to be manu-
factured.

ScuEepuLe C.
Ordinaries.

39. The specific license tax on any person to engage in the
business of keeping an ordinary 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-
seven of the last aforesaid act.

Private entertatument.

40, The specific license tax on any person to engage in the
business of keeping a house of private entertainment shal
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-cight of said act.

Boarding house:

41. The specific license tax on any person to engage in the
business of keeping a boarding house, except as is excepted
in section twenty-nine 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-half of one
per centum on the value of the articles baked for sale; tok
ascertained in a manner similar to that .1n which merchants
sales are ascertained: provided, this section shall not appv
to any person keeping a bakery where the amount of sav
does not exceed the sum of one hundred and fifty dollars.

Bowling saloon.

44, The specific license tax on any person to keep a bow!.
ing saloon, shall be fifty dollars, and an additional tax of fit
teen dollars for each alley exceeding one.

Billiard saloon.

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

Bagatelle saloon.

46. The specific license tax on any person to keep a baya-
telle table shall be twenty dollars, and an additional tax of
ten dollars for each additional 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’ performances, and an additional tax of
five per centum of the gross receipts of such performance.

Shows, circuses and menageries.

48. The specific license tax on every show, on each per-
formance of every circus and on the exhibition of a menave-
rie, shall be ten dollars on each shoy, circus or menacerie,
and in addition to the specitic tax aforesaid, there shall bea
tax of five per centum of the gross receipts derived from
such show, circus or menagerie.

Public rooms.

49. The specific license tax on every proprictor or ocen-
pier of a public theatre, or other rooms fitted for public ex-
hibitions, to use the same for compensation, shall be twenty
dollars.
00. The specific license tax on every attorney at law shall
be five dollars, aud an additional tax of two per centum on
the taxable income of such profession during the year next
preceding. :

Physicians, surgeons and dentists.

D1. The specific license tax on every physician, surgeon o1
dentist shall be five dollars, and an additional tax of two per
centum on the taxable income of such profession during the
year next preceding. |

Barbers.

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

Dayuerrian artists.

\3, The specific license tax on any person to engage in the
business of a daguerrian artist shall be fifteen dollars; and it
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 two per
centum on the tqxable income of the preceding year.

Stallions and jackasses.

D4. The specific license tax for letting to mares any stal-

lion or jackass, shall be twice the amount charged for the
services by the season.

SCHEDULE F,

wlgents for renting houses.
3). The specific license tax on any person to act as agent
for the renting of houses shall be thirty dollars.

Slorage and impounding.

‘6. The specific license tax to be kept tor compensation
any house, yard or lot for storage, or a wagon yard or other
impounding, shall be as follows: On every house the tax shall
be twenty-five dollars, except that in a city or tawn whose
population exceeds five thousand, the tax shall be fifty dol-
lars, and on every gard or lot, ten dollars.

Livery stable.

oi, 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 companies,

o&. ‘Phe specific heense tax on every person to act as agent
for any foreign insurance company, shall be twenty-five dol-
lars for each | agency; but ina city or town a population ex-
ceeding ten thousand, the tax shall be thirty-five dollars for
each agency.

Telegraph companies,

0 The specific license tax to any telegraph company,
agent or oflicer thereof, for operating for compensation the
apparatus necessary to communicate by telegraph, shall be
four hundred dollars, and an additional tax of one per centum
on the earnings of said company received, or realized though
not received, during the year next preceding.

On the sale of cattle, sheep and hogs.

60. A license shall be required of persons who sell for
others on commission or for profit. or whose business it 15 to
buy and sell for profit, and not for feeding or grazing for as
long as two months, horses, mules, asses, jennets, cattle, sheep
and hows, or ¢ any of them; ‘and on sucha person the license
tax shall be twenty-five dollars. If such live stock be fed or
grazed by the person purchasing them for two months or
more, they may be sold by him without a license.

61. This act shall be in force from its passage.