Page:United States Statutes at Large Volume 12.djvu/746

, 716 THIR.TY—SEVENTH CONGRESS. Sess. III. Ch. 7 4. 1863. Wholesale hundred dollmsfbr each license: exceeding two millions of dollars, shall Mm pay two hundred and fifty dollars for every million of dollars in excess of two millions of dollars, in addition to the five hundred dollars. Every person shall be regarded as a wholesale dealer under this act whose business or occu ation it is to sell or oder to sell any goods, wares, or men chandise of foreign or domestic production, not including distilled spirits, fermented liquors or wines, but not excluding drugs, medicines, cigars, mul}, or tobacco, whose annual sales exceed twenty-five thousand dollars; and the license required by any wholesale dealer shall not be for a less amount than his sales for the previous year, unless he has made or proposes to make some change in his business that will obviously reduce the amount of his annual sales; nor shall any license as wholesale dealer New assessment allow any such person to act as a commercial broker: Provided, Phat any °fH°°¤”· license understated may be again assessed. _ Wholosalddenl- “Forty-two. Wholesale dealers in liquors shall pay for each license °” i" H‘¥“°”‘ the amount required in this act for license to wholesale dealers. Lvery 4**% P- 465- person other than the distiller or brewer, who shall sell or offer for sale any distilled spirits fermented liquors, and wines of all kinds, m quantities of more than three gallons at one time, or whose annual sales shall exceed twenty-five thousand dollars, shall take out a. license as a, wholesale dealer in liquors., RF*°*l d°*‘l°'° "Forty~three. Retail dealers in liquors shall pay twenty dollars for m hq°°rS' each license. Every person other than·a distiller or brewer, who shall ·¢W¢»P·455- sell or offer for sale any distilled spirits. fermented liquors, or wine of any description, in quantities of three gallons or less, and whose annual sales do not exceed twenty-five thousand dollars, shall be regarded as a retail dealer in liquors under this law; but nothing herein contained shall authorize the sale of any spirits, liquors, wines or malt liquors to be drank on the premises: Provided, That no person licensed to keep a hotel, inn, or tavern, shall be allowed to sell any liquors to be taken oi? the premises, and no person licensed to keep an eating-house shall he allowed to sell spiritous or vinous liquors. And no person who has taken out a license to keep a hotel, inn, tavern, or eating-house shall be required to take out a license as a tobacoonist because of any tobacco or cigars furnished in lthe usual course of business as a keeper of a hotel, inn, tavern, or eating- ouse." Section 75. That section seventy-five be, and hereby is, amended, by inserting after the words “Provided, That white lead, oxide of zinc, and sulphate l’¤l¤*§ Mid of barytes," the words “ and paints and painters’ colors;" by inserting p°;;;:;°p°°,£;;”' before the words “ on laid oil," and attached to the next preceding sen- Coulndned And tence, as follow : "and all duties or taxes on coal mined and delivered delivered, srs. by coal operators at the mines on contracts made prior to July first, Ame, p. 462. eighteen hundred and sixty-two, shall be paid by the purchasers thereof; ” Sugar refiners- by striking out the following words: "on sugar, refined, whether loaf} lump, granulated, or pulverized, two mills per pound; on sugar, refined, Aviv, rr- 463- or made from molasses, sirup of molasses, melado, or concentrated me- 230.0, two {pulls plp;·Hpound," andd inserting ip lieu thereof as follows: sugar re ners s a one an one halt 0 one er cent. on the ross amount of the sales of glirthe products of their maniifactories: Provided, That every person shall be regarded as a sugar reiiner under this act yvhose business it is to advance the quality and value of sugar by melting and re-crystallization, or by liquoring, claying, or other washing process, or by any other chemical or mechanical means; or who shall advance the quality or value of molasses and concentrated molasses, melado 01* wncentrated melado, by boiling or other process;" and by inserting therein, in lieu of any other duties, or rates of duty, on the articles here- _, e o owing: ga¤]:m° m` °° 0** *¤¤*‘i¤<= ¤¤gi¤e¤, three per centum ad valorem;
 * af5er fenlumemted in this section, or provisions existing in relation there