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104 1923—Chapter 4 Morris Plan companies. Tax collected by Insurance Com-missioner and paid into treas-ury. Sec. 71. Alorris Plan companies. Every person, firm, association, or corporation operating wliat are known as Morris Plan companies or doing a similar business in this State shall pay an annual tax of twenty-five dollars (.$2r>.(>0 ) . Said tax shall l>e paid to the Insurance Commissioner and by him into the State Treasury as other licenses, taxes and fees collected by him. Dealers in pistols and cartridges. Dealers keeping bowie knives, dirks, daggers, slungshot, loaded canes or metallic knuckles. Separate places. Dealers in metallic car-tridges only. Dealers in cap pistols or fireworks. Dealers In blank cartridge pistols. Separate places. Sec. 72. Dealers in pistols, etc. Every merchant, storekeeper, or dealer who shall keep in stock, sell, or offer for sale, any pistol or metallic pistol cartridges or cartridges used in pistols, shall pay an annual tax of twenty-five dollars ($25.00) : and every such dealer who shall keep in stock any bowie knife, dirk, dagger, slungshot, loaded cane, or brass, iron, or metallic knuckles, shall pay an annual license tax of one hundred dollars ($100.00). A separate license shall be secured for each place where sales are made. That dealers in metallic cartridges only shall pay only one-fourth of said tax. Sec. 7o. Dealers in eap pi.stols, firetrorks. etc. Every merchant, storekeeper, or dealer selling or offering for sale cap pistols, firecrackers or other fireworks, shall pay an an-nual license tax of twenty-five dollars. Every merchant, store-keeper, or dealer selling or offering for sale blank cartridge pistols shall pay an annual license tax of one hundred dollars ($100.00). A separate license shall be secured for each place where sales are made. Dealers in pianos, organs and instruments using disc or cylinder records. Expiration of license. Tax on sales. Payment of sales tax before license. Penalty for selling without license. Sec. 74. Pianos and organs. Every person, firm, or corporation selling pianos, organs, grapho-phones, victrolas, and other instruments using disc or cylinder records, in this State, shall pay an annual license tax to the Com-missioner of Revenue of fifty dollars ($50.00), and the Commis-sioner of Revenue shall issue a license to said person, firm or corporation to sell pianos, organs, graphophones, victrolas, and other instruments using disc or cylinder records, until July first next thereafter. In addition to the license tax above required, every person, firm, or corporation selling pianos, organs, grapho-phones, victrolas, and other instruments using disc or cylinder rec-ords, any one or all of them, shall pay a tax of forty cents (40c.) on every hundred dollars received from the sale of pianos, organs, graphophones, victrolas, and other instruments using disc or cylin-der records, any one or all of them, which tax shall be paid to the Commissioner of Revenue before securing an annual license on July first in each year. Any person, firm, or corporation sell-ing pianos, organs, graphophones, victrolas. and other instruments using disc or cylinder records, an.y one or all of them, without having paid the license tax required by this section shall pay a
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Title | Page 152 |
Full Text | 104 1923—Chapter 4 Morris Plan companies. Tax collected by Insurance Com-missioner and paid into treas-ury. Sec. 71. Alorris Plan companies. Every person, firm, association, or corporation operating wliat are known as Morris Plan companies or doing a similar business in this State shall pay an annual tax of twenty-five dollars (.$2r>.(>0 ) . Said tax shall l>e paid to the Insurance Commissioner and by him into the State Treasury as other licenses, taxes and fees collected by him. Dealers in pistols and cartridges. Dealers keeping bowie knives, dirks, daggers, slungshot, loaded canes or metallic knuckles. Separate places. Dealers in metallic car-tridges only. Dealers in cap pistols or fireworks. Dealers In blank cartridge pistols. Separate places. Sec. 72. Dealers in pistols, etc. Every merchant, storekeeper, or dealer who shall keep in stock, sell, or offer for sale, any pistol or metallic pistol cartridges or cartridges used in pistols, shall pay an annual tax of twenty-five dollars ($25.00) : and every such dealer who shall keep in stock any bowie knife, dirk, dagger, slungshot, loaded cane, or brass, iron, or metallic knuckles, shall pay an annual license tax of one hundred dollars ($100.00). A separate license shall be secured for each place where sales are made. That dealers in metallic cartridges only shall pay only one-fourth of said tax. Sec. 7o. Dealers in eap pi.stols, firetrorks. etc. Every merchant, storekeeper, or dealer selling or offering for sale cap pistols, firecrackers or other fireworks, shall pay an an-nual license tax of twenty-five dollars. Every merchant, store-keeper, or dealer selling or offering for sale blank cartridge pistols shall pay an annual license tax of one hundred dollars ($100.00). A separate license shall be secured for each place where sales are made. Dealers in pianos, organs and instruments using disc or cylinder records. Expiration of license. Tax on sales. Payment of sales tax before license. Penalty for selling without license. Sec. 74. Pianos and organs. Every person, firm, or corporation selling pianos, organs, grapho-phones, victrolas, and other instruments using disc or cylinder records, in this State, shall pay an annual license tax to the Com-missioner of Revenue of fifty dollars ($50.00), and the Commis-sioner of Revenue shall issue a license to said person, firm or corporation to sell pianos, organs, graphophones, victrolas, and other instruments using disc or cylinder records, until July first next thereafter. In addition to the license tax above required, every person, firm, or corporation selling pianos, organs, grapho-phones, victrolas, and other instruments using disc or cylinder rec-ords, any one or all of them, shall pay a tax of forty cents (40c.) on every hundred dollars received from the sale of pianos, organs, graphophones, victrolas, and other instruments using disc or cylin-der records, any one or all of them, which tax shall be paid to the Commissioner of Revenue before securing an annual license on July first in each year. Any person, firm, or corporation sell-ing pianos, organs, graphophones, victrolas. and other instruments using disc or cylinder records, an.y one or all of them, without having paid the license tax required by this section shall pay a |