by such license to exercise or carry on the trade or business mentioned in such license, it shall and may be lawful for the person or persons authorized to grant licenses to authorize and empower, by indorsement on such license, or otherwise, as the Commissioner of Internal Revenue shall direct, the executors or administrators, or the wife or child of such deceased person, or the assignee or assigns of such person or persons so removing as aforesaid, who shall be possessed of and occupy the house or premises before used for such purpose as aforesaid, in like manner to exercise or carry on the same trade or business mentioned in such license, in or upon the same house or premises at which such person or persons as aforesaid deceased, or removing as before mentioned, by virtue of such license to him, her, or them, in that behalf granted, before exercised or carried on such trade or business for or during the residue of the term for which such license was originally granted, without taking out any fresh license or payment of any additional duty, or any fee thereupon for the residue of such term, and until expiration thereof: Provided, always, That a fresh entry of the premises at which such trade or business shall continue to be so exercised or carried on as aforesaid shall thereupon be made by and in the name or names of the person or persons to whom such authority as aforesaid shall be granted. SEC. 64. And be it further enacted, That on and after the first day of Septr., eighteen hundred and sixty-two, for each license granted the sum herewith stated shall be respectively and annually paid. Any number of persons carrying on such business in copartnership may transact such business at such place under such license, and not otherwise. Licenses, and the rate thereof. Apothecaries, when the annual gross receipts or sales exceed $1,000, (see Decision No. 18.) $10 00 Architects, 10 00 Auctioneers, (see Decision No. 27) 20 00 Bankers, (see Decisions Nos. 13-43) 100 00 Billiard rooms, license for each table (see Decision No. 21) 5 00 5 00 Brewers, 50 00 when manufacturing less than 500 barrels per year, 25 00 Brokers, (see Decision No. 13) 50 00 commercial, (see Decision No. 59) 50 00 land warrant, 25 00 Claim agents, (see Decision No. 45) Coal oil distillers, (see Decisions No. 16, 19, 20) Confectioners, when the annual gross receipts exceed $1,000, Contractors, Dentists, Distillers of spirituous liquor $25.00 10 00 5 00 10 00 10 00 50 00 10 00 50 00 10 00 25 00 10 00 50 00 making less than 300 barrels per year 25 00 of apples and peaches, making less than 150 barrels for a greater quantity, same as other distillers, (see Eating houses, when the annual gross receipts amount to $1,000 Exhibitions The proprietors or agents of all public exhibi tions or shows for money, not enumerated in section Steamers and vessels upon waters of the United Insurance Agents, whose receipts are over $600. Manufacturers, when the annual gross receipts exceed the Nursery men, (see Decision No. 32) 10 00 Peddlers, when travelling with more than two horses, 1st who sell, or offer to sell, dry goods, foreign and who peddle jewelry, who peddle books, (see Decision No. 78) Photographers, when the receipts do not exceed $500 per $10 00 50 00 20 00 15 00 10 00 5 00 50 00 25 00 25 00 annum 10 00 when the receipts are over $500 and under $1,000 15 00 when the receipts are over $1,000 per annum, 10 00 Produce dealers, (see Decision No. 33). Physicians, Publishers, (see Decision No. 41) Rectifiers, for each license to rectify any quantity of spirituous liquors, not exceeding 500 barrels, of not more than 40 gallons each 25 00 for each additional 500 such barrels, or any fraction 25 00 Retail dealers, when the annual gross receipts exceed $1,000, and do not exceed $25,000, (see Decision No. 68) Stallions, for hire to mares, owners of Steam and other passenger packets, (see Decisions No. 24, 73) Tobacconists, when the annual gross receipts exceed $1,000 Wholesale dealers, whose annual sales do not exceed $50,000 10 00 25 00 10 00 100 00 10 00 Wholesale dealers in liquor, pay same license as wholesale 250 00 dealers. EXEMPTIONS FROM LICENSE. SEC. 65. And be it further enacted, That where the annual gross receipts or sales of any apothecaries, confectioners, eating-houses, tobacconists, or retail dealers, shall not exceed the sum of one thousand dollars, such apothecaries, confectioners, eating-houses, and retail dealers shall not be required to take out or pay for license, anything in this act to the contrary notwithstanding; the amount or estimated amount of such annual sales to be ascertained or estimated in such manner as the Commissioner of Internal Revenue shall prescribe, and so of all other annual sales or receipts, where the rate of the license is graduated by the amount of sales or receipts. SEC. 66. And be it further enacted, That nothing contained in the preceding sections of this act, laying duties on licenses, shall be construed to require a license for the sale of goods, wares, and merchandise made or produced and sold by the manufacturer or producer at the manufactory or place where the same is made or produced; to vintners who sell, at the place where the same is made, wine of their own growth; nor to apothecaries, as to wines or spirituous liquors which they use exclusively in the preparation or making up of medicines for sick, lame, or diseased persons; nor shall the provisions of paragraph number twenty-seven extend to physicians who keep on hand medicines solely for the purpose of making up their own prescriptions for their own patients. NO LICENSE AGAINST STATE PROHIBITION, ETC. SEC. 67. And be it further enacted, That no license hereinbefore provided for, if granted, shall be construed to authorize the commencement or continuation of any trade, business, occupation, or employment therein mentioned, within any State or Territory of the United States in which it is or shall be specially prohibited by the laws thereof, or in violation of the laws of any State or Territory; Provided, Nothing in this act shall be held or construed so as to prevent the several States, within the limits thereof, from placing a duty, tax, or license, for State purposes, on any business matter or thing on which a duty, tax, or license is required to be paid by this act. II.—MANUFACTURES, ARTICLES, AND PRODUCTS. SPECIFIC AND AD VALOREM DUTY. SEC. 68. And be it further enacted, That on and after the first day of September, eighteen hundred and sixty-two, every individual, partnership, firm, association, or corporation (and any word or words in this act indicating or referring to person or persons shall be taken to mean and include partnerships, firms, associations, or corporations, when not otherwise desig nated or manifestly incompatible with the intent thereof), shall comply with the following requirements, that is to say: 1. Shall furnish statement within thirty days, to assistant assessor. 2. Shall make monthly return to the Commissioner of Internal Revenue. 3. Shall pay duties monthly to the Collector of the District. 4. Under a penalty, for violating these provisions, of seizure and forfeiture of the goods and a fine of five hundred dollars. 5. Proceedings, for neglect or refusal to pay duties, to be taken by the collector. Manufactures for consumption not exceeding six hundred dollars are exempt. SEC. 75. And be it further enacted, That from and after the said first day of September, eighteen hundred and sixtytwo, upon the articles, goods, wares, and merchandise, hereinafter mentioned, which shall thereafter be produced and sold, or be manufactured or made and sold, or removed for consumption, or for delivery to others than agents of the manufacturer or producer within the United States or Territories thereof, there shall be levied, collected, and paid the following duties, to be paid by the producer or manufacturer thereof, that is to say: Articles upon which an ad-valorem duty is levied, and the rate thereof. [The value and quantity of the goods, etc., required to be stated, shall in all cases be estimated by the amount of actual sales.] Auction sales, on gross amount of sales, per cent. (see Decision No. 27) sales by judicial or executive officer, by Exempt. |