War of the Rebellion: Serial 128 Page 0516 CORRESPONDENCE, ETC.

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or intended to be occupied as a hotel, inn, tavern or eating house, as follows, to wit: In cases where the actual or estimated rent shall amount to ten thousand dollars, or more, they shall constitute the first class, and pay an annual sum of five hundred dollars; in cases where said rent shall be five thousand dollars and lessnd dollars, they shall constitute the second class, and pay an annual sum of three hundred dollars; and in cases where said rent shall be two thousand five hundred dollars and less than five thousand dollars, they shall constitute the third class, and pay an annual sum of two hundred dollars; in cases where said rent shall be one thousand dollars, and less than two thousand five hundred dollars, they shall constitute the fourth class, and pay an annual sum of one hundred dollars; and in cases where said rent shall be less than one thousand dollars, they shall constitute the fifth class, and pay an annual sum of thirty dollars. Every place where food and lodgings, or lodgings only, are provided for and furnished travelers, sojourners or boarders, in view of payment therefor, the income or receipts from which amount to five hundred dollars, from that source, shall be regarded a hotel, inn or tavern, under this act.

XI. That every place where food or refreshments of any kind are provided for casual visitors, and sold for consumption therein, and every boarding house in which there shall be six boarders, or more, shall be deemed an eating house under this act.

XII. Brokers shall pay two hundred dollars. Any person whose business it is to purchase and sell stocks, coined money, bank notes, or other securities, for themselves or others, or who deals in exchanges relating to money, shall be deemed a broker under this act.

XIII. Commercial brokers or commission merchants shall pay two hundred dollars, and two and a half per centrum upon all sales made. Any person or firm, except one registered as a wholesale dealer or banker, whose business it is, as the agent of others, to purchase or sell goods, or seek orders therefor in original or unbroken packages, or produce consigned by others than the producers, to manage business matters for the owners of vessels, or for the shippers or consignors of goods, or whose business it is to purchase, rent, hire or sell real estate or negroes, shall be del broker or commission merchant under this act.

XIV. Tobacconists shall pay fifty dollars, and two and a half per cent. on gross amount of sales. Any person whose business it is to sell, at retail, cigars, snuff, or tobacco in any form, shall be deemed a tobacconist under this act. But registered wholesale and retail dealers shall not be taxed as tobacconists.

XV. Theaters shall pay five hundred dollars, and five per cent. on all receipts, which tax shall be paid by the owner of the building. Every edifice used for the purpose of dramatic representations, plays or performances, and not including halls rented or used occasionally for concerts or theatrical representations, shall be regarded as a theater under this act. Each circus shall pay one hundred dollars, and a tax of ten dollars for each exhibition, which tax shall be paid by the manager thereof. Every building, tent or space, or area, where feats of horsemanship or acrobatic sports are exhibited, shall be regarded as a circus under this act. Jugglers and other persons exhibiting shows shall pay fifty dollars. Every person who performs by sleight of hand shall be regarded as a juggler under this act: Provided, That no registry made in one State shall be held to authorize exhibitions in another State; and but one registry shall be required under this act to authorize exhibitions in any one State.