Chap. 226.—An ACT Imposing Taxes for the Support of Government and
Free Schools, and to Pay the Interest on the Public Debt.

Approved July 9, 1870.

1. Be it enacted by the general assembly, That the taxes
on the persons and subjects required by the act in force Aprik
eighth, eighteen hundred and seventy, entitled an act in re-
lation to commissioners of the revenue; by an act approved
June twenty-ninth, eighteen hundred and seventy, entitled an
act for the assessment of taxes; and by an act approved June
twenty-ninth, eighteen hundred and seventy, entitled an act
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 hundred
and seventy, 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, railway and tracks and canal beds,
fifty cents on every hundred dollars on the assessed value
thereof; the proceeds of one-fifth whereof shall be applied to
the support of the public free schools of the state.

Collateral tnherttances.

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, wife, brother, sis-
ter, nephew, or niece, six per centum upon the value or amount
thereof.

ScnEeDULE A.
Persons.

4, Upon every male person over the age of twenty-one
years, not exempted from taxation for bodily infirmity, one
dollar for public free school purposes.

Scnepute B.
Personal property.

5. On the personal property mentioned in schedule B, of
the second above-mentioned act, fifty cents on every hundred
dollars value thereof; the proceeds of one-fifth whereof shall be
applied to the support of the public free schools of the state.

ScuEDuLE C.
Personal property tn choses in action, &c., and toll bridges.

6. On all personal property in choses in action, &c., and toll
bridges and ferries, as embraced in schedule C of said act, fifty
cents on every hundred dollars value thereof; the proceeds of
one-fifth whereof shall be applied to the support of the public
free schools of the state.

ScuepuLe D.
Income.

7. On the intome derived from interest or profits, as the
same is defined in schedule D of said act, exceeding fifteen
hundred dollars, the tax shall be two and one-half per centum
on such income.

ON BUSINESS AND OTHER 8UBJECTS.
On ratlroad and canal compantes.

8. On the net earning of every railroad company received,
or realized though not received, the tax shall be two and one-
half per centum on such net earnings for each quarter of a
year; to be ascertained and paid into the treasury as prescribed
in section forty-eight of the second aforesaid act.

On the net earnings of every canal company received, or
realized though not received, the tax shall be two and one-half
per centum on such net earnings for each quarter of a year;
to be ascertained and paid into the treasury as prescribed ir
section forty-eight of the second aforesaid act.
10. On the net earnings of every express and transportation
company, the tax shall be five per centum on such net earn-
ings for each quarter of a year; to be ascertained and paid
into the treasury as is prescribed in section forty-nine of the
second aforesaid act.

On savings banks and insurance compantes.

11. On the capital stock of all insurance companies and
banks, located and doing business in this state, fifty cents on
the one hundred dollars, and on the income of same, in excess
of fifteen hundred dollars, two and one-half per centum.

Foreign insurance companies.

12. On the assessments collected and the premiums received,
and obligations for such premiums, taken by any foreign insu-
rance company, the tax shall be two and one-half per centum
on the amount thereof; to be paid into the treasury in the
manner prescribed by section fifty of said act.

On wills and administrations.

13. On the probate of every will or grant of administration,
not exempt by law, there shall be a tax of one dollar, where
the estate passing by such will, or coming into the hands of
such administrator, shall not exceed one thousand dollars; and
for every additional one hundred dollars, or fraction of one
hundred, an additional tax of ten cents.

On deeds.

14. On every deed, not exempt by law, admitted to record,
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, where the consideration of such deed or contract does
not exceed one thousand dollars; and where the consideration
shall exceed one thousand dollars, an additional tax of ten
cents on every hundred dollars, or fraction of one hundred
dollars of such consideration; but any deed, will, or contract
may be recorded in the same office where the record contain-
ing such deed, will, or contract has been destroyed by fire or
otherwise, free of the state tax: provided, that but one such
tax shall be collected on any such deed or contract.

On sutts.

15. First—When any original suit, notice, ejectment, or at-
tachment (other than a summons to answer a suggestion, sued
out under the eleventh section of chapter one hundred and

eight of the Code), or other action, except a suit in
chancery, is commenced in a circuit, county, or corporation
court, there shall be a tax thereon, if the amount of debt or
demand for damages shall not exceed five hundred dollars, of
one dollar; and when the debt or demand for damages ex-
ceeds five hundred dollars, there shall be an additional tax of
ten cents for every hundred dollars, or fraction of one hundred
dollars of such debt or demand. ,

Second—Upon every appeal, writ of error, or supersedeas
in a circuit court, there shall be a tax thereon of three dollars;
and upon every appeal, writ of error, or supersedeas in the
supreme court of appeals, there shall be a tax of six dollars.

Third—Upon every chancery suit originating either ina
county, corporation, or circuit court, there shail be a tax of
one dollar.

16. No clerk shall issue any writ, or docket any motion,
writ of error, supersedeas, or appeal, or record any deed or
will, or grant any letters or certificate of administration, until
the tax thereon shall be paid. The clerk shall report to the
auditor of public accounts on the first day of June, Septem-
ber, December, and March in each year, the amount of such
taxes assessed and received by him during the preceding quar-
ter, and shall pay into the treasury within fifteen days after
the expiration of such quarter, the amount received by him
therefrom, deducting a commission of five per centum.

Seals.

17, When the seal of the state, of a court, or a notary pub-
lic is affixed to any paper, except in the cases exempted by law,
the tax shall be as follows: For the seal of the state, two dol-
lars; and for the seal of a court or notary, fifty cents; and
herein shall be included a tax ona scroll, or an impression
upon paper, in the place of a seal.

LICENSES.
ScHEDULE A.
Commission merchants.

18. The specific license tax on every commission merchant
or firm shall be thirty-five dollars; and there shall be a tax of
three 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 third act above
mentioned, in relation to sales of liquor merchants. :

Liquor merchants.

19. The specific license tax to every person for the privi-
lege 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, fifty dollars; and there
shall be an additional tax on the amount of sales, to be ascer-
tained in the manner prescribed in the third section of the
act last aforesaid, as follows: If the sales be under one thou-
sand 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 thousand dollars and under
eight thousand dollars, thirty-five dollars; if eight thousand
dollars and under twelve thousand dollars, forty-five dollars ;
if twelve thousand dollars and under eighteen thoasand dol-
lars, sixty dollars; if eighteen thousand dollars and under
twenty-five thousand dollars, seventy dollars; if twenty-five
thousand dollars 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 ‘thou-
sand dollars, five dollars for every ten thousand dollars ex-
cess over the said sum of fifty thousand dollars. And the
commissions, if sold by a commission merchant, shall be as-
certained as prescribed in the next preceding section of this
act, and to be taxed as his other commissions are taxed. The
amount of sales shall be ascertained in the manner prescribed
in the third and fourth sections of the act last aforesaid, and
be taxed as other sales of said liquor merchant are taxed; and
the commissions, if sold by a commission merchant, shall be
ascertained as prescribed in the next preceding section of this
act, and be taxed as his other commissions are taxed. But
nothing contained in this section shall be construed to impose
any tax on apothecaries for selling wine or ardent spirits, or
any mixture thereof, on the written prescription of a physician.

Sample merchants.

20. The specific license tax on every person for the privilege
of selling by sample, card, or other representation, shall be
two hundred dollars.

Peddlers.

21. The specific license tax on every person for the privilege
of peddling and bartering, shall be fifty dollars; but no resi-
dent mechanic shall be taxed for the privilege of peddling or
bartering articles manufactured by himself in this state: pro-
vided, that the proceeds of such traffic shall not exceed two
hundred dollars per annum. .

Junk dealers.

22. The specific tax on every junk dealer shall be fifty dol-
lars; and the specific tax on every person for canvassing any
county or corporation, or any part thereof, for the purpose of
buying any junk or other matters or things for any junk dealer,
or tor sale to a junk dealer, shall be ten dollars.
23. 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.

24. The specific license tax upon a land agent shall be fifty
dollars, and five 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 liquor merchants: pro-
vided, that where there is a firm of land agents, doing busi-
ness at one locality, said tax shall be on the firm, and not on
each member thereof.

Book agents.

25. 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
tenth section of the act last aforesaid.

General auctioneers.

26. The specific 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 specific tax shall in no case exceed one
hundred dollars; and he shall pay an additional 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
liquor 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.

Real estate auctioneers.

27. The specific 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 liquor merchants.
28. The specific license tax on a tobacco auctioneer to sell,
shall be thirty dollars.

Common criers.

29. 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.

30. The specific license 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 nineteen, schedule B, of the act last aforesaid, shall be
thirty dollars.

BRokErs.
Ship brokers.

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

Stock brokers and private bankers.

32. The specific license tax on a stock broker shall be two
hundred and fifty dollars; and the specific tax ona 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 additional
tax of five per centum upon the profits of the preceding year,
derived from commissions or otherwise, to be ascertained as is
provided in the case of liquor merchants.

Pawn brokers.

33. The specific license tax on a pawn broker shall be one
hundred dollars.

Manufacture of wine, ardent spirits, and malt liquors.

34. The specific license tax on any person to engage in manu-
facturing or distilling ardent spirits, shall be thirty dollars, and
for manufacturing malt liquors, twenty-five dollars, except as
is excepted in section twenty-two of the act last aforesaid ;
and an additional tax of two and a half cents for every gallon
of ardent spirits to be manufactured or distilled.
ScHEDULE C.
Ordinarves.

30. The specific license tax on any person to engage in the
business of keeping an ordinary, shall be fifty dollars; and an
additional tax of eight per centum on the annual rent, to be
ascertained in the manner provided in section twenty-four of
the last aforesaid act.

Private entertainment.

36. 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-fifth of said act.

Boarding house.

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

An eating house. *

38. The specific license tax on any person to engage in keep-
ing an eating house shall be thirty dollars; and if he shall ob-
tain a license to retail to his guests wine or spirituous or malt
liquors, to be drunk at such eating house, he shall pay an ad-
ditional tax of sixty dollars.

Bakery.

39. 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, to be
ascertained in a manner similar to that in which liquor mer-
chants’ sales are ascertained: 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 dol-
lars per annum.

Bowling saloon.
40. The specific license tax on any person to keep a bowling

saloon shall be fifty dollars; and an additional tax of fifteen
dollars for each alley exceeding one. |
41. 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 additional table kept or to be kept there-
in. 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.

42. 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 additional table kept or to be kept therein.

ScHEpute D.
Theatres.

43. The specific license tax on any theatrical performance
shall be three dollars for each performance, or ten dollars for
each week of such performances, and an additional tax of one
per centum of the gross receipts of such performance.

Shows, curcuses, and menageries.

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

Public rooms.

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

Scuevute E.
Attorneys at law.

46. The specific license tax on every attorney at law shall
be ten dollars.

Physicrans, surgeons, and dentists.

47. The specific license tax on every physician, surgeon, or
dentist, shall be ten dollars.
48, The specific license tax on any person to engage in the
business of a daguerrean artist shall be twenty dollars; and if
the place of business is in a city or town containing more than
five thousand inhabitants and less than ten thousand, the tax
shall be thirty dollars; and if in a place of more than ten thou-
sand and less than twenty thousand, forty dollars; and if more
than twenty thousand, tifty dollars.

Stallions and jackasses.

49. The specific license tax for letting to mares any stallion
or jackass shall be twice the highest amount charged for the
services; provided, such tax shall in no case be less than eight
dollars.

Agents for renting houses.

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

Storage and tmpounding.

51. The specific license tax to keep for compensation any
house, yard, or lot for storage, or a wagon yard or other im-
pounding, shall be as follows: on every house, the tax shall be
twenty-five dollars, except that in a city or town whose popu-
lation exceeds five thousand, the tax shall be fifty dollars, and
on every yard or lot, ten dollars.

Invery stable.

52. The specific license tax to keep a livery stable shall be
twenty dollars; but in a city or town containing a population
exceeding ten thousand, the tax shall be fifty dollars.

Foreign insurance compantes.

53. The specific license tax on every person to act as agent
for any foreign insurance company, shall be twenty-five dollars
for each agency; but in a city or town containing a popula-
tion exceeding ten thousand, the tax shall be thirty-five dollars
for each agency.

Telegraph companies.

54. The specific license tax to any telegraph company,
agent, or officer. thereof, for operating for compensation the
apparatus necessary to communicate. by telegraph, shall be
five 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.

55. 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
two months, horses, mules, asses, jennets, cattle, sheep, and
hogs, or any of them; and on such a person the license tax
shall be ten 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.

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