garded as an insurance agent under this act: Provided, That no Exemption where license shall be required of any insurance agent or broker whose receipts are under receipts, as such agent, are less than the sum of six hundred dol

lars in any one year.

$600.

Proviso exempting butchers from taxes for selling

"Thirty-nine. Butchers shall pay ten dollars for each license. Butchers, $10. Every person whose business it is to sell butchers' meat at retail shall be regarded as a butcher under this act: Provided, That no butcher having taken out a license, and paid ten dollars therefor, shall be required to take out a license as retail dealer on account other articles. of selling other articles at the same store, stall, or premises: Provided, further, That butchers who retail butchers' meat exclu- Butchers retailsively from a cart or wagon, by themselves or agents, shall be re- cart or wagon to quired to pay five dollars only for each license, any existing law pay $5. to the contrary notwithstanding; and having taken out a license Not required to therefor, shall not be required to take out a license as a peddler for retailing butchers' meat, as aforesaid: And provided, further, That no license shall be required of a butcher whose annual sales do not exceed one thousand dollars.

66

66

ing meat from a

take out peddler's license.

For sales less $1,000, no

than

license required.

Retail dealers

over $1,000 and under $25,000, $10.

ers whose annual

Not exceeding $250,000, $100.

Not exceeding $500,000, $200.

Not exceeding

Forty. Retail dealers shall pay ten dollars for each license. Every person whose business or occupation it is to sell, or offer for sale, any goods, wares, or merchandise, of foreign or domestic production, not including wines, spirituous or malt liquors, but not excluding drugs, medicines, cigars, snuff, or tobacco, and whose annual sales exceed one thousand, and do not exceed twenty-five thousand dollars, shall be regarded as a retail dealer under this act. Forty-one. Wholesale dealers, whose annual sales do not ex- Wholesale dealceed fifty thousand dollars, shall pay twenty-five dollars for each sales do not exlicense; if exceeding fifty thousand and not exceeding one hun- ceed $50,000, $25. dred thousand dollars, shall pay fifty dollars for each license; ex- Not exceeding ceeding one hundred thousand and not exceeding two hundred and $100,000, $50. fifty thousand dollars, shall pay one hundred dollars for each license; exceeding two hundred and fifty thousand and not exceeding five hundred thousand dollars, shall pay two hundred dollars for each license; exceeding five hundred thousand and not exceeding one million dollars, shall pay three hundred dollars for $1,000,000, $300. each license; exceeding one million and not exceeding two million dollars, shall pay five hundred dollars for each license; exceeding two millions of dollars, shall pay two hundred and fifty dollars for every million in every million of dollars in excess of two millions of dollars, in addition to the five hundred dollars. Every person shall be regarded What constitutes as a wholesale dealer under this act whose business or occupation it is to sell or offer to sell any goods, wares, or merchandise, of foreign or domestic production, not including distilled spirits, fermented liquors, or wines, but not excluding drugs, medicines, cigars, snuff, or tobacco, whose annual sales exceed twenty-five thousand dollars; and the license required by any wholesale dealer shall not be for Wholesale deala less amount than his sales for the previous year, unless he has er's license will made or proposes to make some change in his business that will not cover a comobviously reduce the amount of his annual sales; nor shall any business. license as wholesale dealer allow any such person to act as a commercial broker: Provided, That any license understated may be again assessed.

Not $2,000,000, $500.

exceeding

And $250 for

addition.

a wholesale dealer.

mercial broker's

Licenses understated may be again assessed.

dealers.

"Forty-two. Wholesale dealers in liquors shall pay for each Wholesale liquor license the amount required in this act for license to wholesale dealers. Every person other than the distiller or brewer who shall sell or offer for sale any distilled spirits, fermented liquors, and wines of all kinds, in quantities of more than three gallons at one

Retail dealers.

liquor

No authority to

ises conferred by this act.

time, or whose annual sales shall exceed twenty-five thousand dollars, shall take out a license as a wholesale dealer in liquors.

"Forty-three. Retail dealers in liquors shall pay twenty dollars for each license. Every person other than a distiller or brewer who shall sell or offer for sale any distilled spirits, fermented liquors, or wine of any description, in quantities of three gallons or less, and whose annual sales do not exceed twenty-five thousand sell liquor to he dollars, shall be regarded as a retail dealer in liquors under this drunk on the prem- law; but nothing herein contained shall authorize the sale of any spirits, liquors, wines, or malt liquors, to be drank on the premises : Hotel keepers Provided, That no person licensed to keep a hotel, inn, or tavern to be drunk off the shall be allowed to sell any liquor to be taken off the premises, premises. and no person licensed to keep an eating-house shall be allowed to keepers not to be sell spirituous or vinous liquors, and no person who has taken out allowed to sell a license to keep a hotel, inn, tavern, or eating-house, shall be required to take out a license as a tobacconist because of any tobacco not required to or cigars furnished in the usual course of business as a keeper of a hotel, inn, tavern, or eating-house."

not to sell liquor

Eating house

liquors

Hotel

keepers

take out a tobacconist's license.

75.

Amending sec.

That section seventy-five be, and hereby is, amended, by inserting after the words "Provided, That white lead, oxide of zinc, and sulphate of barytes," the words, "and paints and painters' colors ;" by inserting before the words "on lard oil," and attached to the Taxes on coal next preceding sentence, as follows: "and all duties or taxes on mined on contracts coal mined and delivered by coal operators at the mines on con1, 1862, to be paid tracts made prior to July first, eighteen hundred and sixty-two,

made prior to July

by purchasers.

gross sales.

shall be paid by the purchasers thereof;" by striking out the following words "on sugar refined, whether loaf, lump, granulated, or pulverized, two mills per pound; on sugar refined or made from molasses, syrup of molasses, melado, or concentrated melado, two mills per pound," and inserting in lieu thereof, as follows: "sugar Sugar refiners to refiners shall pay one and one-half of one per cent. on the gross pay 1 per cent. on amount of the sales of all the products of their manufactories: Provided, That every person shall be regarded as a sugar refiner under this act whose business it is to advance the quality and value of sugar by melting and re-crystallization, or by liquoring, claying, or other washing process, or by any other chemical or mechanical means, or who shall advance the quality or value of molasses and concentrated molasses, melado or concentrated melado, by boiling or other process," and by inserting therein, in lieu of any other duties or rates of duty on the articles hereinafter enumerated in this section, or provisions existing in relation thereto, the following: "On marine engines, three per centum ad valorem ;

Marine engines

three per cent

Rivets, wrought

"On rivets, exceeding one-fourth of one inch in diameter, nuts, iron, &c., two dol- Wrought, railroad chairs, bolts, and horseshoes, two dollars per ton : lars per ton. Provided, That where a duty upon the iron from which said artihas been previous cles shall have been made has been actually paid, an additional ly paid only fifty duty only shall be paid of fifty cents per ton;

Where a duty

cents per ton.

Rolled brass,&c.,

"On rolled brass, copper, and yellow sheathing metal, in rods or

one per centum per sheets, one per centum ad valorem ;

ton.

tents, &c., from

"On sails, tents, shades, awnings, and bags, made of cotton, flax, or hemp, or part of either, or other materials, three per centum Exempting sails, ad valorem: Provided, That the sewing of sails, tents, shades, duty where the awnings, carpets and bags, the materials whereof belonged to the ready paid a duty. employer, shall be exempt from duty where the cloth or material from which they are made was imported, or has been subject to and paid a duty;

material has al

Tobaeco 15 cents per pound.

"On tobacco, cavendish, plug, twist, fine-cut, and manufactured of

all descriptions, (not including snuff, cigars, and smoking tobacco, prepared with all the stems in, or made exclusively of stems,) fifteen cents per pound;

Tobacco with stems in, 5 cents.

"On smoking tobacco prepared with all the stems in, and on smoking tobacco made exclusively of stems, five cents per pound; "On snuff manufactured of tobacco on [or] stems, or of any sub- Snuff 20 cents stitute for tobacco, ground, dry, or damp, of all descriptions, twenty cents per pound;

per pound.

water,

&c.,

under a

"On mineral or medicinal waters, or waters from springs impreg- Mineral, nated with minerals, one cent for each bottle containing not more quart 1 cent, more than one quart; when containing more than one quart, two cents than a quart 2 ets. for each bottle;

pay a duty of 1 per

"Tailors, boot and shoemakers, milliners, and dressmakers, Clothing, &c., made to order, unmaking clothing or articles of dress for men's, women's, or children's der $1,000 exempt, wear, to order as custom-work, and not for sale generally, shall, to over $1,000 shall the amount of one thousand dollars, be exempt from duty, and for centum. any excess beyond the amount of one thousand dollars shall pay a duty of one per centum ad valorem;

66

On umbrellas and parasols, made of cotton, silk, or other material, three per centum ad valorem ;

cent.

fourteen cents, 2

"On all ships, barks, brigs, schooners, sloops, sail boats, steam- Ships, &c., 2 per boats, (not including the engine,) canal boats, and all other vessels or water craft hereafter built, made, or constructed, two per cent; “On sugar-candy and all confectionary made wholly or in part Candies, under of sugar, valued at fourteen cents per pound or less, two cents per cents; under forty, pound; when valued at exceeding fourteen cents and not exceed- 3 cents; over that, ing forty cents per pound, three cents per pound; when valued at exceeding forty cents per pound, or when sold otherwise than by the pound, five per centum ad valorem ;

"On all gold leaf fifteen cents per pack, containing not more than twenty books of twenty-five leaves each;

5 per cent.

Gold leaf 15 cts.

per pack.

per ton.

"On castings of iron exceeding ten pounds in weight, for each Castings $1 50 casting not otherwise provided for in this act, or in the act to which this act is an amendment, one dollar and fifty cents per ton: Provided, That there shall be deducted from duties assessed upon railroad cars any duties which may have been assessed and paid upon car wheels under the provisions of this act;

Deduction for amount assessed previously

and

paid on car wheels.

cased, 3 per cent.

"On clocks and time-pieces, and on clock movements when sold Clocks, &c., unwithout being cased, three per centum ad valorem."

Amending sec. 77 relative to car

empting plate of

That section seventy-seven be, and hereby is, amended, by requiring the taxes provided for in that section to be levied, collected, riages, &c., kept and paid annually, by any person or persons owning, possessing, for hire, and exor keeping any carriage, yacht, plate, or billiard-table; by inserting religious societies. in the first paragraph of Schedule A, after the words "kept for use," the words "for hire or for passengers ;" and by exempting from duty plate belonging to religious societies.

Amending sec.

slaughtered to 20

cents per head;

That section seventy-eight be, and hereby is, amended, by re- 78 reducing duty ducing the duty so that on horned cattle, slaughtered, the duty on horned cattle shall be twenty cents per head; on sheep and lambs, slaughtered, cents per head: the duty shall be three cents per head; and on hogs, slaughtered, sheep and lambs 3 exceeding one hundred pounds in weight, without regard to age, hogs slaughtered six cents each, and no duty shall be charged on hogs slaughtered 6 cents. of less weight; and the cattle, hogs, and sheep slaughtered by Cattle slaughterany person for his or her own consumption, not exceeding six of ed for own use, not each, shall be exempt from duty.

exceeding 100 lbs.

exceeding 6 each,

exempt.

That section ninety-one be amended by striking out the word, Amending

91.

93.

99.

Amending sec.

Amending sec.

Amending sec.

102.

112.

"gas" wherever it occurs, and by striking out the words "or on any articles manufactured," after the word "advertisements."

That section ninety-three be amended so that in case of neglect or refusal to make the returns referred to in said section, the proceedings thereafter for the assessment and collection of the duty shall be in the same manner as provided for in other cases of neglect.

That section ninety-nine be amended by striking out the words "ninety-three" preceding the words "of this act," and inserting "ninety-eight."

That section one hundred and two be, and hereby is, amended, by striking out the words "thereupon allow and deduct from,' and inserting in lieu thereof the words "allow upon;" by striking out the words "added to the amount, after deducting the allowance of per centum, as aforesaid," and inserting in lieu thereof the words, "paid by the purchaser of such stamped paper, vellum, or parchment;" and by striking out the word "discount," and inserting in lieu thereof the word "commission."

Amending sec. That section one hundred and twelve be, and hereby is, amended, by inserting, after the word "district," where it first occurs, as follows: "of which the deceased person was a resident;" and by inserting after the word "district," where it next occurs, as follows: of which the deceased person was a resident."

Lottery tickets to be stamped.

66

SEC. 2. And be it further enacted, That on and after the first day of May, eighteen hundred and sixty-three, no person or persons, association, firm, or corporation, shall make, sell, or offer for sale, or dispose of any lottery ticket, or fractional part thereof, or any policy of numbers in any lottery, or any token, certificate, or device representing or intended to represent the holder, or any other person or person[s,] as entitled or to be entitled, in any lottery, lottery scheme or game of hazard or chance to be drawn, to any prize or share or part of a prize, or any sum or part or share of any sum of money, or other article of value, or any fractional part thereof, without affixing thereto an adhesive stamp or stamps denoting the duty imposed by this act, and in default thereof shall incur a penalty of fifty dollars for each and every such offence; and no prize or part of a prize drawn to or by any ticket, or fractional part thereof, token, certificate, or device as aforesaid; and no sum of money or thing of value made payable or deliverable upon any stake or investment or risk in, or upon any policy of numbers, shall be demanded or recovered by any To have legal legal proceedings or otherwise without the ticket or fractional part effect, must be thereof, or policy of numbers, token, certificate, or device, shall have been duly stamped at the time of the making sale or delivery If not stamped, or disposal thereof: Provided, That, in addition to all other penthe seller forfeits alties and forfeitures now imposed by law for the evasion of stamp paid for the ticket. duties, any person who shall purchase, obtain, or receive any

Penalty.

stamped.

twice the amount

lottery ticket, or fractional part thereof, or any token, certificate, or device representing or intended to represent a lottery ticket, or fractional part thereof, or any policy of numbers, without first having thereon the stamp imposed by this act, may recover from the person of whom the same was purchased, obtained, or received, at any time within three years thereafter, before any court of competent jurisdiction, a sum equal to twice the amount paid for such ticket or fractional part thereof, token, certificate, or device, or staked or invested in or upon any policy of numbers as aforesaid, with just and legal costs: Provided, further, That the stamp duty

herein provided for shall be classed in the act to which this act is

an amendment under Schedule B, as follows, to wit:

cents.

dollar or

"Lottery tickets, fractional parts of lottery tickets, policies of Amount of stamp numbers in lotteries, tokens, certificates, or devices in any form, required. representing the holder, or any person or persons, as entitled, or to be entitled, in any lottery, scheme, or game of hazard or chance, hereafter to be drawn, to any prize or portion of a prize or sum of money, or share thereof, or other article of value, or any portion or share thereof, when such ticket, fractional part of a ticket, policy of numbers, token, certificate, or device, shall not exceed one dollar in the amount risked, or in the retail price thereof, fifty For tickets' of cents, (50;) when such ticket, fractional part of a ticket, policy, $1 or less, fifty token, certificate, or device, shall exceed one dollar in the amount risked, or in the retail price thereof, then for each and every dollar, For each addior fractional part thereof, over and above one dollar, as before tional mentioned, an additional fifty cents, (50) Provided, however, thereof, fifty cents. That no stamp duty herein provided for shall be construed to Sale of lottery authorize any lottery, or the sale of any lottery tickets, tokens, or ized, where procertificates, representing shares or fractional parts of shares therein, hibited by local within any State or Territory of the United States in which lotteries or the sale of lottery tickets is or shall be specially prohibited by the laws thereof, or in violation of the laws of any State or Territory; and nothing in this act shall be held or con- States may imstrued so as to prevent the several States, within the limits thereof, pose from placing a duty, tax, or license, for State purposes, on any tickets. sale of lottery tickets on which a duty is required to be paid by this act."

fractional part

tickets not author

laws.

additional duty on sale of

travellers to pay a

SEC. 3. And be it further enacted, That any person or persons, Insurance of firm, company, or corporation, who shall issue tickets or contracts duty of 1 per cent. of insurance against fatal or non-fatal injury to persons while on receipts. travelling by land or water, shall pay a duty of one per centum on the gross amount of all the receipts for such insurance, and shall be subject to all the provisions and regulations of existing law applicable thereto, in relation to insurance companies: Provided, That no stamp duty shall be required upon tickets or con- ing tickets from tracts of insurance as aforesaid, when limited to fatal or non-fatal injury to persons while travelling.

Proviso "xempt

stamp duty.

Contract for pur

coin or bullion.

To be written or signed, and stamped.

SEC. 4. And be it further enacted, That all contracts for the purchase or sale of gold or silver coin, or bullion, and all contracts chase and sale of for the loan of money or currency secured by pledge or deposit, or other disposition of gold or silver coin of the United States, if to be performed after a period exceeding three days, shall be in writing or printed, and signed by the parties or their agents or attor- printed, neys, and shall have one or more adhesive stamps, as provided in the act to which this is an amendment, equal in amount to onehalf of one per centum, and interest at the rate of six per centum per annum on the amount so loaned, pledged, or deposited; and if any such loan, pledge, or deposit, made for a period not exceeding If renewed. three days, shall be renewed or in any way extended for any time whatever, said loan, pledge, or deposit shall be subject to the duty imposed on loans exceeding three days; and no loan of currency or money on the security of gold or silver coin of the United not to exceed par States, as aforesaid, or of any certificate or other evidence of deposit, payable in gold or silver coin, shall be made, exceeding in amount the par value of the coin pledged or deposited as security; and any such loan so made, or attempted to be made, shall be utterly void: Provided, That if gold or silver coin be loaned at Proviso.

Loan on coin

value.