War of the Rebellion: Serial 128 Page 0515 CONFEDERATE AUTHORITIES.

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the same is conducted. No tax shall be required upon auction sales made for dealers in a business registered and taxed and at their place of business, or upon official sales at auction, made by judicial or executive officers, or by personal representatives, guardie[a]ns, or committees.

III. Wholesale dealers in liquors of any and every description, including distilled spirits, fermented liquors, and wines of all kinds, shall pay two hundred dollars, and five per centrum on the gross amount of sales made. Every person, other than the distiller or brewer, who shall sell or offer for sale any such liquors or wines in quantities of more than three gallons at one time to the same purchaser, shall be regarded as a wholesale dealer in liquors, within the meaning of this act. All persons who shall sell, or offer for sale, any such liquors or wines, in quantities less than three gallons at one time, to the same person shall be regarded as a retail dealer in liquors.

IV. Retail dealers in liquor, including distilled spirits, fermented liquors, and wines of every description, shall pay one hundred dollars and ten per centrum on the gross amount of all sales made.

V. Retail dealers shall pay fifty dollars and two and a half per centrum on the gross amount of sales made. Every person whose business or occupation it is to sell or offer to sell groceries or any goods, wares, merchandise or other things of foreign or domestic production, in less quantities than a whole original piece or package at one time, to the same person (not including wines, spirituous or malt liquors), shall be regarded as a retail dealer under this act: Provided, however, That any mechanic who shall sell only the products of the labor of himself and his own family shall be exempt from this tax.

VI. Wholesale dealers shall pay two hundred dollars and two and a half per centrum on the gross amount of all sales made. Every person whose business or occupation it is to sell or offeres, or any goods, wares or merchandise, of foreign or domestic production, by one or more original package or piece at one time to the same purchaser, not including wines, spirituous or malt liquors, shall be deemed as a wholesale dealer under this act; but, having been registered as a wholesale dealer, such person may also sell, as aforesaid, as a retailer.

VII. Pawnbrokers shall pay two hundred dollars. Every person, whose business or occupation it is to take or receive, by way of pledge, favor or exchange, any goods, wares or merchandise, or any kind of personal property whatever, for the repayment or security of money lent thereon, shall be deemed a pawnbroker under this act.

VIII. Distillers shall pay two hundred dollars, and also twenty per centrum on the gross amount of all sales made. Every person or copartnership, who distills or manufactures spirituous liquors for sale, shall be deemed a distiller under this act: Provided, however, That distillers of fruit, for ninety days or less, shall pay sixty dollars, and also fifty cents per gallon on the first ten gallons, and two dollars per gallon on all spirits distilled beyond that quantity.

IX. Brewers shall pay one hundred dollars, and two and a half per centrum on the gross amount of sales made. Every person who manufactures fermented liquors of any name or description, for sale, from malt, wholly or in part, shall be deemed a brewer under this act.

X. Hotels, inns, taverns an eating houses shall be classified and rated according to the yearly rental, or if not rented, according to the estimated value of the yearly rental of the house or property occupied