Page:United States Statutes at Large Volume 14.djvu/150

 120 THIRTY-NINTH CONGRESS. Sess. I. Ch. 184. 1866. Apethenaries. alcohol, or of selling or of dispensing, upon physicians' prescriptions, the wines and spirits officinal in the United States and othernattonal pharma, copoeias, in quantities not exceeding half a pmt of either at any one time, nor exceeding in aggregate cost value the sum of three hundred dollars er annum. Photographers. P Thirty-four. Photographers shall pay ten dollars. Amy person who makes for sale photographs, ambrotypes, daguerreotypes, or pictures, by the action of light, shall be regarded a photographer. Tobacconim. Thirty-five. Tobacconists shall pay ten dollars. Any person, firm or corporation whose business it is to manufacture cigars, snuff, or tobaccom any form, shall be regarded a tobacconist. Butchers; Thirty-six. Butchers shall pay ten dollars. Every person whose business it is to sell 'but<:hers’ meat at retail shall be regarded as a butcher; not fo_f>¤y mx Provided, That. no butcher having paid the special tax therefor shall lbe ”'“`°t°' d°°l°" required to pay the special tax as a retail dealer on account of sellmg umn from other articles at the same store, stall, or premises : Providedfurther, That im, mgplach, butchers who sell butchers’ meat exclusively by themselves or agents, Hm- travelling from place to place, and not from any shop or stand, shall be required to pay five dollars only, any existing law to the contrary notwith- Standin . Proprletors of Thirtgy-seven. Proprietors of theatres, museums, and concert halls, nms,an concert . . . halts_ dramatic or operatic or other representations, plays or performances, for admission to which entrance money is received, not including halls rented or used occasionally for concerts or theatrical representations, shall be re- When tax to garded as a' theatre : Provided, That when any such editice is under lease b° P°id bf I"' at the passage of this act the tax shall be paid by the lessee, unless other- °°°’ wise stipulated between the parties to said lease. Oircuses. Thirty-eiglit. The proprietor or proprietors of circuses shall pay [one] hundred dollars. Every building, tent, space, or area, where feats of horsemanship or acrobatic sports or theatrical performances are exhibited, Tu *0 ¤<>V¤¤ shall be regarded as a circus: Provided, That no special tax paid in one °“1Y°”° st°°°' State shall exempt exhibitions from the tax in another State. And but one special tax shall be imposed for exhibitions within any one State. J¤gg!m· Thirty-nine. Jugglers shall pay twenty dollars. Every person who performs by sleight of hand shall be regarded as a juggler. The proprietors or agents of all other public exhibitions or shows for money, not Tax tocover enumerated in this section, shall pay ten dollars: Provided, That a spe- °¤l.Y °¤° S°“*°· cial tax paid in one State shall not exempt exhibitions from the tax in another State. And but one special tax shall be required for exhibitions within any one State. Bowlingnlleys Forty. Proprietors of bowling alleys and billiard rooms shall pay ten
 * h°“"'“&m““°' shall pay one hundred dollars. Every editice used for the purpose of
 * gr::h“"d dollars for each alley or table. Every place or building where bowls 21*6

thrown or billiards played, and open to the public with or without price, shall be regarded as a bowling alley or billiard room, respectively. Gift enter- Forty-one. Proprietors of gift enterprises shall pay one hundred and P"‘°°' _ _ fifty dollars. Every person, firm, or corporation who shall sell or odor D°6m°*°¤ °$ for sale any real estate or article of merchandise of any description whatsoever, or any ticket of admission to any exhibition or performance, with a promise, express or implied, to give or bestow, or in any manner hold 0ut..’the promise of gift or bestowal of any article or thing for and in eonsideration of the purchase by any person of any other article or thing, mgaagézger shall be regarded as a proprietor of a gift enterprise: Provided, That no mg'; such proprietor, in consequence of being thus taxed, shall be exempt from paying any other tax imposed by law, and the special tax herein required shall be in addition thereto. _ Stallions and Forty-two. Owners of stallions and jacks shall pay ten dollars. Every J°°k°‘ person who keeps 9. horse or a jack for the use of mares, requiring or ré- ceiving pay therefor, shall be regarded as the owner thereof, and shall