USA > Indiana > Marion County > Indianapolis > H.H. Dodd and Co.'s Indianapolis city directory and business mirror for 1863 > Part 22
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5 cents.
ditto, made exclusively of stems, per pound, (see De- cisions Nos. 62, 76.). Wine, made of grapes, per gallon.
cents. 5 cents.
Yachts, all pleasure or racing vessels, whether by sail or steam, under the value of $500. $5 00
ditto, valued above $600. and not exceeding $1,000 ditto, each additional $1,000 in value, (see Decision No. 21.) .. 10 00 25 cents.
10 00
Zinc, oxide of, per 100 pounds.
Articles exempt from Tax.
Printed books, magazines, pamphlets, newspapers, reviews, and all other similar printed publications; boards, shingles, and all other lumber and timber; staves, hoops, headings, and timber only partially wrought and unfinished for chairs, tubs, pails, snathes, lasts, shovel and fork handles ; umbrella stretchers; pig iron, and iron not advanced beyond slabs, blooms, or loops; maps and charts; charcoal; alcohol made or manufactured of spirits or materials upon which the duties imposed by this act shall have been paid; plaster or gypsum; malt; burning fluid; printer's ink; flax prepared for textile or felting purposes, until actually woven or fitted into fabries for consumption ; all flour and meal made from grain; bread and breadstuffs; pearl barley and split peas; butter, cheese ; concentrated milk; bullion, in the manufacture of silverware; brick; lime; Roman cement; draining tiles; marble; slate; building stone; copper, in ingots or pigs; and lead, in pigs or bars, are not regarded as manufactures within the meaning of this act. (See Sec. 29, New Law.)
Duty. Dolls. cts.
1 mill. 5 mills. 1 mill. 1} mills. 4 mills.
$4 00
LICENSES.
XIX
Manufactures not exceeding $600 exempt.
All goods, wares, and merchandise, or articles manufactured or made by any person or persons not for sale, but for his, her, or their own use or consumption, and all goods, wares, and merchandise, or articles manufac- tured or made and sold, except spirituous and malt liquors, and manufac- tured tobacco, where the annual product shall not exceed the sum of six hundred dollars, shall be and are exempt from duty; Provided, That this shall not apply to any business or transaction where one party furnishes the materials, or any part thereof, and employs another party to manufacture, make, or finish the goods, wares, and merchandise or articles, paying or promising to pay therefor, and receiving the goods, wares, and merchan- dise or articles.
LICENCES.
Trades and occupations to be licensed.
SEC. 57. And be it further enacted, That from and after the first day of September, eighteen hundred and sixty-two, no person, association of per- sons, or corporation, shall be engaged in, prosecute, or carry on, either of the trades or occupations mentioned in section sixty-four of this act, until he or they shall have obtained a license therefor in the manner hereinafter provided.
Licences and the rate thereof.
Duty.
Dolls. cts.
Apothecaries, when the annual gross receipts or sales exceed $1,000,
(see Decislon No. 18.) ..
$10 00
Architects ... 10 00
Auctioneers, (see Decision No. 27.).
20 00
Bankers, (see Decisions Nos 13-14).
100 00
Billiard rooms, license for each table (see Decision No. 21.). 5 00
Bowling alleys, license for each alley. .5 00
50 00
when manufacturing less than 500 barrels per year, (see Decision No. 57.) ... 25 00
Brokers, (see Decision NO. 13.) 50 00
50 00
commercial, (see Decision No. 59.) land warrant.
25 00
Builders
25 00
Butchers, from stall.
10 00
from wagon, etc.
5 00
Cattle brokers, (see Decision No. 47.)
10 00
Civil Engineers.
10 00
Circuses.
50 00
Claim agents, (see Decision No. 45.).
10 00
Coal oil distillers, (see Decisions No. 16, 19, 20.).
50 00
Confectioners, when the annual gross receipts exceed $1,000.
10 00
Contractors
25 00
Dentists
10 00
Distillers of spirituous liquor.
50 00
making less than 300 barrels per year.
25 00
of apples and peaches, making less than 150 barrels per year ..
12 50
for a greater quantity, same as other distillers, (see De- cisions Nos. 16, 17.)
Brewers, ..
XX SUMMARY OF THE NATIONAL TAX LAW.
ยท Duty. Dolls. cts 10 00
Eating houses, when the annual gross receipts amount to $1,000 ... Exhibitions-The proprietors or agents of all public exhibitions or shows for money, not enumerated in section 64, shall pay for each license
10 00
Horse dealers
10 00
Hotels, first class
200 00
second class,
100 00
third class.
75 00
fourth class,.
50 00
fifth class, 25 00
sixth class. 15 00
10 00
eighth class
5 00
Steamers and vessels upon waters of the United States, on board of which passengers or travellers are provided with food or lodging, are required to take out a license of the fifth class, viz: 25 00
Insurance Agents, whose receipts are over $600
10 00
Jugglers ..
10 00
Lawyers, (see Decision No. 10)
10 00
Livery stable keepers
10. 00
Lottery ticket dealers
1000 00
Manufacturers, when the annual gross receipts exceed the sum of
$1,000, (see Decisions No. 46, 49, 71, 79.). 10 00
Any person or persons, firms, companies, or corporations, who shall manufacture by hand or machinery, and offer for sale any goods, wares, or merchandise, exceeding annually the sum of one thousand dollars, shall be regarded a manufacturer under this act. Nursery men, (see Decision No. 32.)
Patent agents.
10 00
Pawnbrokers.
50 00
Peddlers, when travelling with more than two horses, 1st class ... when travelling with two horses, 2d class
20 00
when travelling with one horse, 3d class
10 00
when travelling on foot, 4th class
5 00
who sell, or offer to sell, dry goods, foreign and domes- tic, by one or more original packages or pieces at one time to the same person, (see Decision No. 23.) .. who peddle jewelry .. 25 00 who peddle books, (by subscription.). 25 00
50 00
Photographers, when the receipts do not exceed $500 per annum .. when the receipts are over $500 and under $, 1000. when the receipts are over $1,000 per annum, (see Decision No. 23.)
15 00
Physicians.
10 00
Produce dealers, (see Decision No. 33.)
Publishers, (see Decision No. 41.)
Rectifiers, for each license to rectify any quantity of spirituous liquors, not exceeding 500 barrels, of not more than 40 gallons each 25 00
for each additional 500 such barrels, or any fraction thereof, (see Decision Nos. 15, 16.). 25 00 Retail dealers, when the annual gross receipts exceed $1,000, and do not exceed $25,000, (see Decision No. 68.) 10 00
Retail dealers in liquor.
20 00
seventh class
Jackass for hire to Jennies, owners of ..
10 00
15 00
10 00
LICENSES.
XXI
Duty.
Dolls. cts.
Soap maker
10 00
Surgeons
10 00
Stallions, for hire to mares, owners of ..
10 00
Steam and other passenger packets, (see Decisions No. 24, 73.).
25 00
Tallow chandlers.
10 00
Theatres, (see Decision No. 52.).
100 00
Tobacconists, when the annual gross receipts exceed $1,000
10 00
Wholesale dealers, whose annual sales do not exceed $50,000
25 00
Exceeding
$50,000 and not
100,000
50 00
100,000
250,000.
100 00
250,000
500,000.
200 00
66
500,000 66
1,000,000.
300 00
1,000,000 66
2,000,000
500 00
66 2,000,000, for each million dollars
in excess of two millions .. 250 00
Wholesale dealers in liquor, pay same license as wholesale dealers.
Exemptions from license.
SEC. 65. And be it further enacted, That where the annual gross receipts or sales of any apothecaries, confectioners, eating-houses, tobacconists, or retail dealers, shall not exceed the sum of one thousand dollars, such apoth- ecaries, confectioners, eating-houses, and retail dealers shall not be required to take out or pay for license, anything in this act to the contrary not- withstanding; the amount or estimated amount of such annual sales to be ascertained or estimated in such manner as the Commissioner of Internal Revenue shall prescribe, and so of all other annual sales or receipts, where the rate of the license is graduated by the amount of sales or receipts.
SEC. 66. And be it further enacted, That nothing contained in the preced- ing sections of this act, laying duties on licenses, shall be construed to re- quire a license for the sale of goods, wares, and merchandise, made or pro- duced and sold by the manufacturer or producer at the manufactory or place where the same is made or produced; to vintners who sell, at the place where the same is made, wine of their own growth; nor to apothe- caries, as to wines or spirituous liquors which they use exclusively in the preparation or making up of medicines for sick, lame, or diseased persons; nor shall the provisions of paragraph number twenty-seven extend to phy- slcians who keep on hand medicines solely for the purpose of making up their own prescriptions for their own patients.
No license against State prohibition, etc.
SEC. 67. And be it further enacted, That no license hereinbefore provided for, if granted, shall be construed to authorize the commencement or con- tinuation of any trade, business, occupation, or employment therein men- tioned, within any State or Territory of the United States in which it is or shall be specially prohibited by the laws thereof, or in violation of the laws of any State or Territory; Provided, Nothing in this act shall be held or construed so as to prevent the several States, within the limits thereof, from placing a duty, tax, or license, for State purposes, on any business matter or thing on which a duty, tax, or license is required to be paid by this act.
How to obtain licenses.
SEC. 58. And be it further enacted, That every person, association of per- sons, partnership or corporation, desiring to obtain a license to engage in
XXII
SUMMARY OF THE NATIONAL TAX LAW.
any of the trades or occupations named in the sixty-fourth section of this act, shall register with the assistant assessor of the assessment district in which he shall' design to carry on such trade or occupation-first, his or their name or style; and in case of an association or partnership, the names of the several persons constituting such association or partnership and their places of residence; second, the trade or occupation for which a li- cense is desired, third, the place where such trade or occupation is to be carried on; fourth, if a rectifier, the number of barrels he designs to rec- tify; if a peddler, whether he designs to travel on foot, or with one, two, or more horses; If an inn-keeper, the yearly rental of the house and property to be occupied for said purpose; or, if not rented, the assistant assessor shall value the same. All of which facts shall be returned duly certified by sueh assistant assessor, both to the assessor and collector of the district ; and thereupon, upon payment to the collector or deputy collector of the district, the amount as hereinafter provided, such collector or deputy col- lector shall make out and deliver a license for such trade or occupation, which license shall continue in force for one year, at the place or premises described therein. (See Decision No. 4.)
Penalty for neglect to procure license.
SEC. 59. And be it further enacted, That if any person or persons shall exercise or carry on any trade or business hereinafter mentioned, for the exercising or carrying on of which trade or business a license is required by this act, without taking out such license as in that behalf required, he, she, or they shall, for every such offence, respectively, forfeit a penalty equal to three times the amount of the duty or sum of money imposed for such license, one moiety thereof to the use of the United States, the other moiety to the use of the person who, if a collector, shall first discover, and if other than a collector, shall first give information of the fact whereby said forfeiture was incurred.
Additional penalties for omission to procure license.
SEC. 24. [Of the amended law.] And be it further enacted, That if any person or persons shall knowingly exercise or carry on any trade or busi- ness, for the exercising or carrying on of which trade or business a license is required, without taking out such license as is in that behalf required, he, she, or they shall, for every such offence, upon conviction thereof, in lieu of or in addition to other penalties now imposed by law, at the discre- tion of the court, be subject to imprisonment for a term not exceeding two years.
I. L. FRANKEM,
Wholesale and Retall Dealer in
COOKING, PARLOR AND HEATING
S.W.BALLA
STOVES,
Manufacturer of
Tin, Copper, Zinc,
And Sheet Iron Ware, 49 & 51 E. Washington St., Opposite Odd Fellows' Hall, INDIANAPOLIS, IND.
"Particular attention paid to Tin Roofing, Guttering, &c. Prices moderate. Satisfaction guaranteed.
HALEY, MORSE & BOYDEN'S Self adjusting Clothes Wringer
Transfers 160 pounds pressure from the muscles of the washerwoman to Vulcanized India Rub- ber Rollers, by lever pressure, adjusted to any required resistance, by India Rubber bands in- stead of metalic springs and screws, avoiding all loss of time, and injury to clothes from iron rust, or any violence to the finest fabric, which very often by hand wringing occurs ; doing more work better, in less time, by a child 12 years old, than two stout women can do without it. The public are invited to try it; it tells its own story better than any body can tell it in hand- bills or certificates. I have the sole right of sale for the Central and Western District of the State of Indiana.
I. L. FRANKEM.
"Indiana Institution for the Blind, { INDIANAPOLIS, June 19, 1862.
"Mr. E. G. Holliday, Dear Sir :- In reply to your inquiry on the subject, I am pleased to be able to say that the Clothes Wringer purchased of I. L. Frankem, appears to give entire satis- faction. Our laundresses have used it for some three weeks, and report that they would rather pay for it themselves, than to be without it. Yours respectfully,
W. H. CHURCHMAN, Superintendent.
INDIANA
STEREOTYPE
FOUNDRY
H. H. DODD & CO.,
Are prepared to do all kinds of
Book and Job Stereotyping
On as reasonable terms and in as Workmanlike a manner as can be done at Cincinnati or in the Eastern Cities.
Office 163 East Washington Street,
INDIANAPOLIS, IND.
3 1978 01242 2945
H. H. Dodd and Co.'s
-
5 1938
NATIONAL LIBRARY BINDERY CO. WEST SPRINGFIELD EAST CLEVELAND INDIANAPOLIS ATLANTA
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