Page 109 |
Previous | 109 of 1150 | Next |
|
small (250x250 max)
medium (500x500 max)
Large
Extra Large
large ( > 500x500)
Full Resolution
All (PDF)
|
This page
All
|
Chapter 11. 39
twenty dollars in each county where the business is carried on;
on all dealers in theatre tickets, five dollars.
Sec. 19. On every public ferry, bridge and toll-gate across high- Public ferries,
„ . , , toll-gates, 1 pei
ways, one per centum of gross receipts ; and any person or com- centum of gross
pany operating any such ferry, bridge or toll gate, shall make re-receiPts
-
I urn oath of receipts to the register of deeds within ten days
after the first days of January and July of each year, and at the When returns
same time pay to the sheriff the tax herein imposed.
Sec. 20. On every person or firm who keeps horses or mules to Persons keeping
hire or to let, with or without vehicle, fifty cents for each six to hire.
months for every horse or mule kept for that purpose. Such
person shall, on the first day of January and July of each year, sworn statement
furnish to the register of deeds a sworn statement of the number s a e ma e-
of horses and mules so kept at any time during the preceding six
months, the taxes to be collected by the sheriff or tax collector,
and all persons or firms who buy and sell horses or mules as a Persons buying
business for profit, shall pay an annual tax of twenty-five dollars horses as a busi-to
the state, and no tax to the county: Provided, that no person proviso.
who sells less than twenty head of horses or mules, in the course Persons selling
17 less than twenty
of any one vear, shall be considered a dealer within the meaning head per year
. ,, . ,. shall not come
of this section. under provisions
Sec. 21. On every commission merchant, broker or dealer,buying Commission
or selling, one (1) per centum on his commission. On every dealer merchants, ° v r brokers, etc.
in cigars, cheroots, manufactured smoking or chewing tobacco, Dealers in cigars.
an annual tax of five cents per thousand for cigars and cheroots,
c gare es ' e c'
and one-half cent per pound on manufactured smoking and
chewing tobacco, and fifteen cents per thousand for cigarettes,
and fifteen cents per thousand sheets of cigarette paper (of single
cigarette size) : Provided, however, that nothing in this section
shall be construed to apply to manufacturers of cigars, cheroots
and cigarettes, or manufactured smoking or chewing tobacco;
and no county, city or town shall be allowed to impose any tax,
license or fee, on such dealers. The taxes provided for in this
section shall be collected in the same manner, and the returns how collected.
by dealers made as provided in section twenty-three (23) of
this act for the persons mentioned in that section: Provided, Proviso.
that no dealer paying a tax as prescribed in this section shall be Saw tax ^hai? not
required to pay any purchase tax on the articles taxed by this sec- pay purchase
tion; Provided, that no person who shall pay the taxes herein pre- articles.
Proviso
scribed shall pay the tax prescribed in section (23) [twentyj-three.
Sec. 22. On every mercantile agency or association, which has for Mercantile agen-its
object the rating and commercial status of parties, firms or cor- tions.
porations engaged in business, manufacture, or otherwise, the
sum of five dollars for every state or territory embraced in the
reports furnished by such agency or association, the same to be
determined by the reference books published by such agency or
Object Description
Description
| Title | Page 109 |
| Full Text | Chapter 11. 39 twenty dollars in each county where the business is carried on; on all dealers in theatre tickets, five dollars. Sec. 19. On every public ferry, bridge and toll-gate across high- Public ferries, „ . , , toll-gates, 1 pei ways, one per centum of gross receipts ; and any person or com- centum of gross pany operating any such ferry, bridge or toll gate, shall make re-receiPts - I urn oath of receipts to the register of deeds within ten days after the first days of January and July of each year, and at the When returns same time pay to the sheriff the tax herein imposed. Sec. 20. On every person or firm who keeps horses or mules to Persons keeping hire or to let, with or without vehicle, fifty cents for each six to hire. months for every horse or mule kept for that purpose. Such person shall, on the first day of January and July of each year, sworn statement furnish to the register of deeds a sworn statement of the number s a e ma e- of horses and mules so kept at any time during the preceding six months, the taxes to be collected by the sheriff or tax collector, and all persons or firms who buy and sell horses or mules as a Persons buying business for profit, shall pay an annual tax of twenty-five dollars horses as a busi-to the state, and no tax to the county: Provided, that no person proviso. who sells less than twenty head of horses or mules, in the course Persons selling 17 less than twenty of any one vear, shall be considered a dealer within the meaning head per year . ,, . ,. shall not come of this section. under provisions Sec. 21. On every commission merchant, broker or dealer,buying Commission or selling, one (1) per centum on his commission. On every dealer merchants, ° v r brokers, etc. in cigars, cheroots, manufactured smoking or chewing tobacco, Dealers in cigars. an annual tax of five cents per thousand for cigars and cheroots, c gare es ' e c' and one-half cent per pound on manufactured smoking and chewing tobacco, and fifteen cents per thousand for cigarettes, and fifteen cents per thousand sheets of cigarette paper (of single cigarette size) : Provided, however, that nothing in this section shall be construed to apply to manufacturers of cigars, cheroots and cigarettes, or manufactured smoking or chewing tobacco; and no county, city or town shall be allowed to impose any tax, license or fee, on such dealers. The taxes provided for in this section shall be collected in the same manner, and the returns how collected. by dealers made as provided in section twenty-three (23) of this act for the persons mentioned in that section: Provided, Proviso. that no dealer paying a tax as prescribed in this section shall be Saw tax ^hai? not required to pay any purchase tax on the articles taxed by this sec- pay purchase tion; Provided, that no person who shall pay the taxes herein pre- articles. Proviso scribed shall pay the tax prescribed in section (23) [twentyj-three. Sec. 22. On every mercantile agency or association, which has for Mercantile agen-its object the rating and commercial status of parties, firms or cor- tions. porations engaged in business, manufacture, or otherwise, the sum of five dollars for every state or territory embraced in the reports furnished by such agency or association, the same to be determined by the reference books published by such agency or |
