Page:United States Statutes at Large Volume 14.djvu/143

to take effect on the first day of September, eighteen hundred and sixty-six.

Section 71. That section seventy-one be amended by striking out all after the enacting clause and inserting in lieuNo person, &c. to do business until special tax is paid. thereof the following: That no person, firm, company, or corporation shall be engaged in, prosecute, or carry on any trade, business, or profession, hereinafter mentioned and described, until he or they shall have paid a special tax therefor in the manner hereinafter provided.

Section 72. That section seventy-two be amended by striking out all after the enacting clause and inserting in lieuPersons, &c. doing a business, specially taxed, to register names, &c. with assistant assessors. thereof the following: That every person, firm, company, or corporation engaged in any trade, business, or profession, on which a special tax is imposed by law, shall register with the assistant assessor of the assessment district, first, his or their name or style, and in case of a firm or company, the names of the several persons constituting such firm or company,Register to state what. and their places of residence; second, the trade, business, or profession, and the place where such trade, business, 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 houseReturns to be made to assessors and collectors. and property to be occupied for said purpose. All of which facts shall be returned duly certified by such assistant assessor, to both the assessorSpecial tax to be paid to collector, &c., and receipt given therefor. and collector of the district; and the special tax shall be paid to the collector or deputy collector of the district as hereinafter provided for such trade, business, or profession, who shall give a receipt therefor.

Section 73. That section seventy-three be amended by striking out all after the enacting clause and inserting in lieuPenalty for exercising any trade, &c. without payment of tax. thereof the following: That any one who shall exercise or carry on any trade, business, or profession, or do any act hereinafter mentioned, for the exercising, carrying on, or doing of which a special tax is imposed by law, without payment thereof as in that behalf required, shall, for every suchPost, p. 473. 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, or both, and such fine shall be distributed between theFine how distributed. United States and the informer, if there be any, as provided by law.

Section 74.

That section seventy-four be amended by striking out all after the enacting clause and inserting in lieuReceipt for payment of special tax to state what. thereof the following: That the receipt for the payment of any special tax shall contain and set forth the purpose, trade, business, or profession for 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 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,Payment of special tax not to exempt from additional tax for doing business in another place, except for, &c. 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, pedlers, 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 thanNo special tax for storage of goods, &c., if no goods, &c. are there kept except as samples 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 said office or place of business. And every person exercising