Page:United States Statutes at Large Volume 14.djvu/149

 THIRTY—-NINTH CONGRESS. Sess. I. Ch. 184. 1866. 119 Twenty-eight. Insurance agents shall pay ten dollars. Any person Insurance ,who shall act as agent of any fire, marine, life, mutual, or other insurance ”§°”“· company or companies, or any person who shall negotiate or procure insurance for which he receives any commission or other compensation, shall be regarded as an insurance agent: Provided, That if the annual ceif,s“2f;‘“;°:* receipts of any person as such agent shall not exceed one hundred dollars, 0,,,5- $100, he shall pay five dollars only: And provided further, That no special tax No =il>¢¤i§*l MX · · · _ · for selling tickets shall be imposed upon any person for selling tickets or conti acts of msur- insuring m,,,e,_ ance against injury to persons while travelling by land or water. lers, &c. Twenty-nine. Foreign msurance agents shall pay fifty dollars. Every Foygigg msu,. person who shall act as agent of any foreign fire, marine, life, mutual, or ¤¤¤¢ ¤s<>¤*¤· other insurance company or companies shall be regarded as a foreign insurance agent. Thirty. Auctioneers, whose annual sales do not exceed ten thousand Auctioneers. dollars shall pay ten dollars, and if exceeding ten thousand dollars shall pay twenty dollars. Every person shall be deemed an auctioneer whose business it is to offer property at public sale to the highest or best bidder: Provided, That the provisions of this paragraph shall not apply to judicial Certain peror executive officers making auction sales by virtue of any judgment or Qgfsgéggglégfgg decree of any court, nor public sales made by or for executors, adminis· not fg Pay mx, trators, or guardians of an estate held b them as such. ' Thirty-one. Manufactuiiers shall pay {en dollars. Any person, firm, Manufacturers, or cor oration who shall manufacture by hand or machiner an oods, wares? or merchandise, not otherwise provided for, exceeding hnndaliy the sum of one thousand dollars, or who shall be engaged in the manufacture or preparation for sale of any articles or compounds, or shall put up for _ sale in packages with his own name or trade-mark thereon any articles or P°‘°'* p' 4'L compound, shall be regarded as a manufacturer. Thirty-two. Pedlers shall be classified and rated as follows, to wit: Pedlers. Wlien travelling with more than two horses, or mules, the first class, and shall pay fifty dollars; when travelling with two horses, or mules, the second class, and shall pay twenty-five dollars ; when travelling with one horse, or mule, the third class, and shall pay fifteen dollars; when travelling on foot, or by public conveyance, the fourth class, and shall pay ten dollars. Any person, except persons peddling only charcoal, newspapers, Ccrtgjuvgndgrg magazines, bibles, religious tracts, or the products of his farm or garden, ¤¢>¤f<> be d¤¤1¤¤d who sells or offers to sell, at retail, goods, wares, or other commodities, p°d1°"' travelling from place to place in the town or through the country, shall be P°"· P· *7* regarded a pedler: Provided, That any pedler who sells, or offers to _Pedlersofdlssell, distilled spirits, fermented liquors or wines, dry—goods, foreign or do- §;1°g3 %§v·9ff"`;° mestic, by one or more original packages or pieces, at one time, to the pg} Wim, y' same person or persons, or who peddles jewelry, shall pay fifty dollars: Provided further, That manufacturers and producers of agricultural tools Certainvenders and implements, garden seeds, fruit and ornamental trees, stoves and hol- g;‘;°,;mI:Q)?$f“ low ware, brooms, wooden ware, charcoal, and gunpowder, delivering and selling at wholesale any of said articles, by themselves or their authorized agents, at places other than the place of manufacture, shall not therefor be required to pay any special tax: Provided further, That persons who Vendsrs of shell sell shell or other Hsh or both, travelling from place to place, and not from xg ;fg°,l;£f:‘· any shop or stand, shall be required to pay five dollars only; and no h8_¤d.·,,mg,&c, special tax shall be imposed for selling shell or other fish from hand-carts or wheelbarrows. Thirty~three. Apothecaries shall pay ten dollars. Every person who Apcthecarieskeeps a shop or building where medicines are compounded or prepared according to prescriptions of physicians, or where medicines are sold, shall be regarded as an apothecary. But wholesale and retail dealers, who €¢f¢¤i¤:l>tg¤‘¤g¤¤ have paid the special tax therefor, shall not be required to pay a tax as an W °° °° P y' apothecary; nor shall apothecarles who have paid the special tax be required to pay the tax as retail dealers in liquor in consequence of selling