THIRTY-NIN TH CONGRESS. Sess. I. Ch. 184. 1866. 113 to take effect on the first day of September, eighteen hundred and sixty- SIX- That section seventy-one be amended by s*riking out all after the Section 71. enacting clause and inserting in lieu thereof the following: That no per- t°I3:P;;¤i:g¥:¤ son, firm, company, or corporation shall be engaged in, prosecute, or carry mm S acm tu on any trade, business, or profession, hereinafter mentioned and described, is psidi, until he or they shall have paid a special tax therefor in the manner hereinafter provided. That section seventy-two be amended by striking out all after the Section 72- enacting clause and inserting in lieu thereof the following: That every d l’¤¤‘¤0g¤.&;s person, firm, company, or corporation engaged in any trade, business, or Sgégfaltyuigzcd; profession, on which a special tax is imposed by law, shall register with to register _ the assistant assessor of the assessment district, first, his or their name or ::;1;°;Lf°£:;h style, and in case of a firm or company, the names of the several persons S,,,.,_ constituting such firm or company, and their places of residence; second, Register to the trade, business, or profession, and the place where such trade, business, “°“t° Wim' or profession is to be carried on; third, if a rectifier, the number of barrels he designs to rectify; if a pedler, whether he designs to travel on foot, or with one, two, or more horses or mules; if an innkeeper, the yearly rental value of the house and property to be occupied for said Igezlioms to b¤ purpose. All of which facts shall be returned duly certified by such as- Q21z0,];;??;?" sistant assessor, to both the assessor and collector of the district; and the Special tax to special tax shall be paid to the collector or deputy collector of the district lt:FP'£ Magix as hereinafter provided for such trade, business, or profession, who shall ,,,;i,tg;§!,,,,,h,,,,. give a receipt therefor. for. That section seventy-three be amended by striking out all after the en- Section 73. acting clause and inserting in lieu thereof the following: That any one who Penalty for shall exercise or carry on any trade, business, or profession, or do any act sézrgigf :’Q,{1_ hereinafter mentioned, for the exercising, carrying on, or doing of which out payment or a special tax is imposed by law, without payment thereof as in that be- WX- half required, shall, for every such offence, besides being liable to the Pm 473 payment of the tax, be subject to imprisonment for a term not exceeding ’ p` ° two years, or a fine not exceeding five hundred dollars, or both, and such _ fine shall be distributed between the United States and the informer, if t .g";°g’°" d"‘ there be any, as provided by law. H u 8 ` That section seventy-four be amended by striking out all after the Section 74. enacting clause and inserting in lieu thereof the following: That the re- Receipt for ceipt for the payment of any special tax shall contain and set forth the gigllggttgfszg purpose, trade, business, or profession for which such tax is paid, and the what_ 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 pedler, 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 pedlers) the place at which the trade, business, or profession for which the tax is paid shall be carried on: Provided, That the pay- P={¥m¤¤l¤ of ment of the special tax herein imposed shall not exempt from an addi- ;§°g;g,;°; 2;:,,, tional special tax the person or persons, (except lawyers, physicians, sur- additional tax geons, dentists, cattle brokers, horse dealers, pedleis, produce brokers, f°’ d?l"€ b;'?` commercial brokers, patent-right dealers, photographers, builders, i¤S\1I‘&¤06 nfsggzgylgpgfgy, agents, insurance brokers, and auctioneers,) or firm, company, or corporation gte. _ doing business in any other place than that stated; but nothing herein con- ,·O£‘;;lQ;°;’g,.t" tained shall require a special tax for the storage of goods, wares, or merchan- goods, &E,, if us dise in other places than the place of business, nor for the sale by manutactur- %°°dS» &°· ¤*'° ers or producers of their own goods, wares, and merchandise, at the place ;Q;°,,g°g,:;p, 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 said office or place of business. And every person exercising von. xiv. 8
