Page:United States Statutes at Large Volume 14.djvu/146

 116 THIRTY—NIN TH CONGRESS. Sess. I. Ch. 184. 1866. De6¤ifi¢>¤ ¤f merchandise of foreign or domestic production, not including spirits, wines, "mn d°°1°" ale, beer, or other malt liquors, and whose annual sales exceed one thousand and do not exceed twenty-five thousand dollars, shall be regarded as a retail dealer. “·l,°]6,,m Four. Wholesale dealers in liquors whose annual sales do not. exceed dealers ill liq- fifty thousand dollars shall pay one hundred dollars, and lf exceeding fifty “°”· thousand dollars, for every additional one thousand dollars 1D excess of fifty thousand dollars, they shall pay one dollar, and such excess shall be assessed and paid in the same manner as required of ·wholesale dealers. Every person who shall sell or offer for sale any distilled splrlts, fer- D°G“m°“ °f' mented liquors, or wines of any kind in quantities of more than three gallons at one time to the same purchaser, or whose annual sales, including P°”· l" *7** sales of other merchandise, shall exceed twenty-five thousand dollars, shall be regarded as a. wholesale dealer in liquors. _ Retail dealers Five. Retail dealers in liquors shall pay twenty-five dollars. Eyery 'nggggxou 0,. person who shall sell or 0H`cr for sale foreign or domestic SPIPICS, wines, ` ale-, beer, or other malt liquors in quantities of three gallons or less, and pos, p_ up whose annual sales, including all sales of other merchandise, Ido not exceed twenty-five thousand dollars, shall be regarded as a retail dealer ln liquors. nottery-ticket qSlx. Lottery ticket dealers shall pay one hundred dollars. Every perd°'g°g$-,, { son, association, firm, or corporation who shall make, sell, or offer to sell 9 mu°n°' lottery tickets or fractional parts thereof, or any token, certificate, or device representing or intending to represent a lottery ticket or any fractional part thereof, or any policy of numbers in any lottery, or shall manage any lottery, or prepare schemes of lotteries, or superintend the drawing of any lottery, shall be deemed a lottery ticket dealer: Provided, 80,,,1,,, be That the managers of any lottery shall give bond in the sum of one thougivcn. sand dollars that the person paying such tax shall not sell any tickets or supplementary ticket of such lottery which has not been duly stamped according to law, and that he will pay the tax imposed by law upon the gross receipts of his sales. Hom dealers, Seven. Horse dealers shall pay ten dollars. Any person whose business it is to buy or sell horses or mules shall be regarded a horse dealer: may keep liv- Provided, That one special tax having been paid, no additional tax shall °"·Y °’“l°l°»&°· be imposed upon any horse dealer for keeping a livery stable, nor upon any livery stable keeper for dealing in horses. Livery mms Eight. Livery stable keepers shall pay ten dollars. Any person whose l¤°°P¤¤· business it is to keep horses for hire, or to let, or to keep, feed, or board horses for others, shall be regarded as a livery stable keeper. Brokers. Nine. Brokers shall pay fifty dollars. Every person, firm, or company, whose business it is to negotiate purchases or sales of stocks, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities, for themselves or others, shall be regarded as a broker: Pro- Proviso vided, That any person having paid the special tax as a banker shall not be required to pay the special tax as a broker. p,w,,b,,,k€,,_ Tell. Pawnbrokers using or employing a capital of not exceeding fifty thousand dollars, shall pay fifty dollars; and when using or employing a capital exceeding fifty thousand dollars, for every additional thousand dollars in excess of nfty thousand dollars, shall pay two dollars. Every 1;,;;,,;,;,,,, 0,; person whose business or occupation it is to take or receive, by way of pledge, pawn, or exchange, any goods, wares, or merchandise, or any kind of personal property whatever, as security for the repayment of money lent thereon, shall be deemed a pawnbroker. Land-wamlnt Eleven. Land-warrant brokers shall pay twenty-five dollars. Any b‘°°k°"‘ person shall be regarded as a land-warrant broker who makes a business ofhbuying and selling land warrants or of furnishing them to settlers or ot er persons. ·c¤W¤l>r¢>k¢r¤- Twelve. Cattle brokers, whose annual sales do not exceed ten thou-