Page:United States Statutes at Large Volume 14.djvu/152

 122 THIRTY-—NINTH CONGRESS. Sess. I. Ch. 184. 1866. Grinders of Fifty-one. Grinders of cofee or spices shall pay one hundred dollars. °°¤`°° ¤¤d°Pi°°°· Any person who manufactures or prepares for use and sale, by grinding or other process, cofiee, spices, or mustard, or adulteratedo coffee, spices, or mustard, or any article or compound intended for use m the adulteration of or as substitutes for coffee, spices, or mustard, shall be regarded as Proviso. a grinder of coffee or spices: Provided, That any person who shall roast coffee for use and` salefshaél be required to pay the special tax herein imosed u on vrinders 0 co ee or s ices. Section 20. P Thatlsection eighty be amendedp by striking out all after the enacting Specialtaxnot clause, and inserting in lieu thereof the following: That the special tax fabs imi>¤§¤d shall not be imposed upon apothecaries, coufectioners, butchers, keepers
 * {£Q°f°‘;f:{Qss of eating houses, hotels, inns, or taverns, or retail dealers, except retail

than- ahnual dealers in spirituous and malt liquors, when their annual grossreceipts shall K¢‘°¤¤ *°°°iP” not exceed the sum of one thousand dollars, any provision of law to the °"°°°d mow contrary notwithstanding; the amount of such annual receipts to be ascertained or estimated in such manner as the commissioner of internal revenue shall prescribe, as well as the amount of all other annual sales or receipts where the tax is graduated by the amount of sales or receipts; Amount, how and where the amount of the tax has been increased by law above the d•*°¤’¤i¤°d· amount paid by any person, firm, or company, or has been understated or underestimated, such person, firm, or company shall be again as- Proviso. sessed, and pay the amount of such increase : Provided, That when any person, before the passage of this act, has been assessed for a license, the amount thus assessed being equal to the tax herein imposed for the business covered by such license, no special tax shall be assessed until the expiration of the period for which such license was assessed. Section 81. That section eighty-one be amended by striking out all after the enact- No special tax ing clause, and inserting in lieu thereof the following: That nothing con- ¤P°¤ °°*'****¤ tained in the preceding sections of this act 'shall be construed to impose a vmt"°"; special tax upon vintners who sell wine of their own growth at the place °P°*h°°’“'i°°? where the same is made; nor upon apothecaries, as to wines or spirituous liquors which they use exclusively in the preparation or making up of physicians; medicines; nor shall physicians be taxed for keeping on hand medicines solely for the purpose of making up their own prescriptions for their own farmers. patients; nor shall farmers be taxed as manufacturers or producers for making butter or cheese, with milk from their own cows, or for any other Payment of farm products: Provided, That the payment of any tax imposed by law tax not to ex- ld d _ - d ubptfmm`pm,m1_ shall not be he or construe to exempt any person carrying on any tra 6, ty under btate business, or profession, from any penalty or punishment provided by !¤·W¤ fm °*;"Y· the laws of any State for carrying on such trade, business or profession g§d°Q?§;i ,,0, within such State, or in any manner to authorize the commencement or authorize a. continuance of such trade, business, or profession contrary to the laws of ggqgfgpggm such State, or in places prohibited by municipal law; nor shall the pay- mm ,,0,- pn- ment of any tax herein provided be held or construed to prohibit or prey¢>¤¤¤S¤M¤f¤‘¤m vent any State from placing a duty or tax For State or other purposes on g1?t§’::;Y§; °d' any trade, business, or profession, upon which a tax is imposed by law. Section 8s_ That section eighty-six be amended by striking out all after the enact _ ing clause, and inserting in lieu thereof the following: That any person, m¥::§;:°::*`:"; iirm, compnny, or corporation, manufacturing or producing goods, wares, ,,0,,,,; ,,;,-,1;; and merchandise, sold or removed for consumption or use, upon which sglrssryvvfwtvl taxes are imposed by law, shall, in their return of the value and quantity, ° ’ render an account of the full amount of actual sales made by the manut ¤;>°zl‘t·;:1°¤:`¤:;£; facturer, producer, or agent thereof, and shall state whether any part, and v{hMuscd,·°"u_ if so, what part, of said goods, wares, and merchandise, has been consumother maniac- ed or used by the owner, owners, or agent, or used for the production of Wfszrkd may another manufacture or product, together with the market value of the ’ same at the time of such use or consumption ; whether such goods, wares, smppedorcon and merchandise were shipped for a foreign port or consigned to auction "8°°"· or commission merchants, other than agents, for sale; and shall make n