Page:United States Statutes at Large Volume 14.djvu/145

 TIIIRTY-NINTH CONGRESS. Sess. I. Ch. 184. 1866. 115 warehouse or in his presence ; and any auctioneer who shall sell goods or commodities otherwise than by auction, without having paid the special tax imposed upon such business, shall be subject and liable to the penalty Penalty. imposed upon persons dealing in or retailing, trading or selling goods or Auctioneers commodities without payment of the special tax for exercising or carrying :;.“Y;:;:)§;°g;y_ on such trade or business; and where goods or commodities are the prop- ingpspmm tu, erty of any person or persons taxed to deal in or retail, or trade in or sell ¤¤ tlwir P¤‘¢mi¤- the same, it shall and may be lawful for any person exercising or carry- °°‘ ing on the trade or business of an auctioneer to sell such goods or commodities for and on behalf of such person or persons in said house or premises. That section seventy-eight be amended by striking out all after the Section 7g_ enacting clause, and inserting in lieu thereof the following: That any whomaymnq number of persons, except lawyers, conveyancers, claim agents, patent :**9 mal ¤<>'¢g<; agents, physicians, surgeons, dentists, cattle brokers, horse dealers, and ¤;;Q?;z:dpg,y pedlers, doing business in copartnership at any one place, shall be re- but one special quired to pay but one special tax for such copartnership. “‘*· That section seventy-nine be amended by striking out all after the Section 79. enacting clause, and inserting in lieu thereothe following: That a. special tax shall be, and hereby is, imposed as follows, that is to say :—— SP°¤i¤l **¤°¤ One. Banks chartered or organized under a general law, with a capital Banks and not exceeding fifty thousand dollars, and bankers using or employing a b'*¤k°”· capital not exceeding the sum ol' fifty thousand dollars, shall pay one hundred dollars; when exceeding fifty thousand dollars, for every additional thousand dollars in excess of fifty thousand dollars, two dollars. Every incorporated or other bank, and every person, firm, or company Dgiuitiou of having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes, or where stocks, bonds, bullion, bills of exchange, or promissory notes are received for discount or for sale, shall be regarded as a bank or as a banker: Provided, That any savings bank having no capital stock, and whose business is confined Smngsbnn to receiving deposits and loaning or investing the same thr the benefit of its depositors, and which does no other business of banking, shall not be subject to this tax. Two. Wholesale dealers, whose annual sales do not exceed fifty thou- Wholema sand dollars, shall pay fifty dollars; and it' their annual sales exceed lilly dealers. thousand dollars, for every additional thousand dollars in excess of fifty thousand dollars, they shall pay one dollar; and the amount of all sales within the year beyond filly thousand dollars shall be returned monthly to the assistant assessor, and the tax on sales in excess of fifty thousand dollars shall be assessed by the assessors, and paid monthly as other monthly taxes are assessed and paid. Every person shall he regarded as Denman Oc a wholesale dealer whose business it is, for himself' or on commission, to sell or other to sell any goods, wares, or merchandise of lbreign or domestic production, not including wines, spirits, or malt liquors, whose annual sales exceed twenty-five thousand dollars. And the payment of the special tax as a wholesale dealer shall not exempt any such person acting as a commercial broker from the payment of the special tax imposed upon commercial brokers: Provided, That no person paying the Special tax as Pf<>Vi$°· a wholesale dealer in liquors shall be required to pay an additional special tax on account of the sale of other goods, wares or merchandise on the same premises 1 And provided jlert/cer, That, in estimating the amount of sales for the purposes of this section, any sales made by or through another wholesale dealer on commission shall not be again estimated and included as sold by the party for whom the sale was made. Three. Retail dealers shall pay ten dollars. Every person whose Retail dealers. business or occupation it is to sell or offer for sale any goods, wares, or