USA > Indiana > Marion County > Indianapolis > Indianapolis, Indiana city directory, 1865-6 > Part 9
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Bowling alleys, for each alley 10 00
Builders, of ships, houses, etc. 25 00
Butchers, see "Butchers."
Cattle brokers, whose annual sales do
not exceed ten thousand dollars .... Cattle brokers, exceeding ten thousand
10 00
dollars, for each additional one thou- sand dollars. 1 00
Circuses
100 00
Civil engineers.
10 00
Claim agents 10 00
Coal oil distillers.
50 00.
Legal documents. writ or other original process commenced in any court of law or equity, stamp duty.
50 cts.
Confectioners.
10 00
Contractors
25 00
Conveyancers
10 00
50 cts.
Custom house brokers. 10 00
Dentists 10 00
Distillers, see " Distillers."
Eating houses.
10 00
Exhibitions, not otherwise provided for
10 00
Gas fitters.
10 00
Legal documents, writs or other process or appeals from justice's courts or other courts of inferior jurisdiction to a court of record ..
50 cts.
Insurance agents, foreign 50 00
Intelligence office keepers. 10 00
Gift enterprises. 50 00
25 cts.
Jacks ... 10 00
Jugglers.
20 00
Land warrant brokers.
25 00
Lawyers.
10 00
Livery stable keepers.
10 00
Lottery ticket dealers
100 00
Manufacturers
10 00
Patent agents.
10 00
Patent rights, dealers.
10 00
Peddlers, (see " Peddlers.")
Photographers, (see " Photographers.")
Pawnbrokers, (see " Brokers.")
Physicians .. 10 00
Plumbers and gas fitters ..
10 00
Produce brokers, whose sales do not. exceed ten thousand dollars. 10 00
Real estate agents .. 10 00
Rectifiers, (see " Rectifiers.")
Retail dealers.
10 00
Retail dealers in liquors. 25 00
Savings banks having no capital stock,
Agents, insurance.
10 00
Agents, insurance, foreign. 50 00
which do no other business of bank-
ing, shall not be liable to pay for license as bankers. 100 00
Shows
10 00
Legacies, where the person or persons entitled to any beneficial interest in such property, shall be a brother or sister of the grandfather or grandmo- ther, or a descendant of the brother or sister of the grandfather or grandmo- ther of the person who died possessed of such property, for each and every 100 dollars of the clear value of such interest. 5 00
Legacies, where the person or persons eutitled to any beneficial interest in such property shall be in any other degree of collateral consanguinity than is stated above, or shall be a stranger in blood to the person who died pos- sessed, as aforesaid, or shall be a body politic or corporate, for each and every 100 dollars of the clear value of such interest.
6 00
Legacies, passing by will or by the laws of any State or Territory, to husband or wife of the person who died pos- sessed of such property ..
Free
Commercial brokers 20 00
Concert halls
100 00
Legal documents, where the amount claimed in a writ, issued by a court not of record, is 100 dollars or over. . .
Legal documents, upon every confession of judgment or cognovit, for 100 del- lars or over ( xcept in cases where the tax for the writ of a commencement of suit bas been paid.).
50 cts.
Horse dealers.
10 00
Hotels, see " Hotels."
Insurance agents. 25 00
Legal documents, warrants of distress, when the amount of rent claimed does not exceed 100 dollars ..
" Letters of credit, see " Bills of Exchange, foreign."
Letters of administration, see " Probate of Will."
Licenses-A license fee of 10 dollars shall be required of every person, firm or corporation engaged in any business, trade or profession wha soever, for which no other license is herein requir- ed, whose gross annual receipts there- from exceed 1,000 dollars per annum. When the annual gross receipts or sales of any apothecaries, confection- ers, eating-houses, tobacconists or re- tail dealers. except retail dealers in spirituons or malt liquors, shall not ex- ceed 1,000 dollars, they shall not be required to pay for license.
Licenses must be taken out each year by the following named persons, for which they are to pay the sum placed oppo- site their names, viz. :
and whose business is confined to re- ceiving deposits and loaning the same for the benefit of their depositors,and
Apothecaries. 10 00
Architects. 10 00
Assayers, see " Assayers."
10
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TAX PAYERS' ADVISER-THE NATIONAL TAX LAW.
Stallions, owners of. 10 00
Steamers and vessels boarding passen- gers. ..
25 00
Substitute brokers. 100 00
And for each recruit enlisted by them 10 00 Surgeons .. 10 00
Tobacconists. 10 00
Life Insurance Companies, (see " Insur- ance.")
Lime .. .3 6-10 per ct.
Liniments, same as " Dentifrice."
Linseed oil, per gallon . 6 cents
Liquors, malt, duty, per barrel, contain- ing not more than 31 gallons .. 1 00
Lithographers , productions of.
6 per ct.
Livery stable keepers, under which term is included every person whose occu- pation is to keep horses for hire, or to let or to keep, feed or board horses, for license. 10 00
Loan of Money-Any loan of money, or any advance of money on security, whether represented by note, certifi- cate, check, receipt or other evidence not otherwise provided for, and not in- cluding mortgages, if on demand, for every hundred dollars, or fractional part thereof .. 2 cents
Loan of Money-If to be paid at a time designated, for every one hundred dol- lars or fractional part thereof .. 5 cents
Lotions, same as " Medicines."
Locomotives, ad valorem. 6 per ct.
Lottery ticket dealers, under which term
is included every person, association, firm or corporation, who shall make, sell or offer to sell lottery tickets or fractional parts thereof, or any token, certificate or device representing or intending to represent a lottery ticket, or any fractional part thereof, or any policy of numbers in any lottery, or shall manage any lottery, or prepare schemes of lotteries, or superintend
the drawing of any lottery, for license, 100 00
Lotteries, on gross receipts .. ..... 5 per ct.
Lozenges, medicinal, same as " Medi- cines."
Lumber is not to be considered a manu- facture.
M AGAZINES, same as " Books," .... 5 per ct. Magazines, for all advertisements on gross receipts. . .3 per ct.
Malt is not to be considered a manufac- ture.
Malt Liquors, duty, per barrel, contain- ing not more than 31 gallons, fraction- ·al parts to pay at a like rate ...... Malt liquors, in bottles, to pay accord-
1 00
. ing to the quantity contained therein at the rate of per 30 gallons, when the duty has not been previously paid on the liquors contained therein .. . . 1 00
Manifest of the cargo of any ship, vessel or steamer, for a foreigu port, if the registered tounage of such ship, ves- sel or steamer does not exceed 300 tons, stamp duty 1 00
Manifest, exceeding 300 tons, and not exceeding 600 tons, stamp duty. Manifest, exceeding 600 tons.
.3 00
5 00
manufacture by hand or machinery
any goods, wares or merchandise, exceeding annually the sum of one thousand dollars, for license. 10 00
Manufacturers and producers of agricul- tural tools and implements, garden
seeds, stoves and hollow ware, brooms, wooden ware and powder, delivering and selling at wholesale any of said articles, by themselves or their authorized agents, at places other than the place of manufacture, shall not be required, for any sale thus made. to take out any additional license therefor.
Manufactures not otherwise specified :.
Of bone. .6 per ct.
Of brass. .6 per ct.
Of bristles. . 6 per ct.
Of copper. .6 per ct.
Of cotton .6 per ct.'
Of flax . 6 per ct.
Of glass .6 per ct.
Of gold 6 per ct.
Of gutta percha. . 6 per ct.
Of hemp.
.6 per ct.
Of horn.
.6 per ct.
Of India rubber .6 per ct.
Of iron .6 per ct.
Of ivory
Of jute. .6 per ct.
.6 per ct.
Of lead.
.6 per ct.
Of leather
.6 per ct.
Of paper. .6 per ct.
Of pottery . 6 per ct.
Of silk. .6 per ct.
Of silver. .6 per ct.
Of steel. 6 per ct.
Of tin . 6 per ct.
Of willow .6 per ct.
Of wood . 6 per ct.
Of wool. .6 per ct.
Of worsted. .6 per ct.
Other materials . 6 per ct.
Mirble, in block, rough and un -
wrought. exempt
Marble, dressed, hewn or finished. 6 per ct.
Marble, monumental stones. 6 per ct.
Marine engines. 6 per ct.
Marine insurance companies, see " In- surance."
Masts
2 2-5 per ct
Matches, friction or lucifer, or other ar- ticles made in part of wood, and used for like purposes, in parcels or packa- ges containing 100 matches or less, for each ... 1 ct.
Matches when in parcels containing more than 100 and not more than 200 matches, for each .. 2 cts.
Matches, for every additional 100 or fraction. . 1 ct.
Matches, cigar lights and tapers, donble above rates.
Meal, made from grain exempt Measurer's return, if for a quantity not exceeding 1,000 bushels. 10 cts.
Measurer's return, if for a quantity ex- ceeding 1,000 bushels. 25 cts.
Meats, preserved. 6 per ct.
Medicines, when the value of the pack- age containing the same shall not ex- ceed, at the retail price or value, the sum of 25 cents .. 1 ct.
Manufacturers, under which term is in- cluded any person or persons, firms, corporations or companies, who shall
Medicines, exceeding 25 cents, and not
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TAX PAYERS' ADVISER-THE NATIONAL TAX LAW.
exceeding 50 cents 2 cts.
Medicines, exceeding 50 cents, and not exceeding 75 cents .. 3 cts.
Medicines, exceeding 75 cents, and not exceeding one dollar.
Medicines, exceeding one dollar, for each and every 50 cents or fractional part thereof, over and above one dollar, an additional. 2 cts.
Melado, per pound. .1 6-10 ct. Melodeons, see " Pianos." Merchandise, see " Goods."
Metal, yellow sheathing, in rods or sheets. .. . 3 6-10 per ct.
Milliners, making articles to order as custom work, and not for sale general- ly, shall, to the amount of 600 dollars, be exempt from duty, and for any ex- cess beyond the amount of 600 dollars shall pay a duty of .. .3 per ct.
Miners --- Every person, firm or company, . who shall employ others in the busi- ness of mining for coal, or gold, silver, copper, lead, iron, zinc, spelter, or other minerals, not having taken out a license as a manufacturer, shall be re- garded as a miner-license .. 10 00 Miners-No license is required of miners whose claims do not exceed 1,000 dol- lars per year.
Mineral coal, except pea coal and dust coal, per ton ... 6 cts.
Mineral water, artificial. .6 per ct.
Mineral water, from springs, for each bottle containing not more than a pint 7-10 ct. Mineral water, for each bottle containing
over a pint and not over a quart. . .. . . 1 1-4 ct. Mineral water, for each bottle containing
over a quart, for each quart or fraction. I 1-4 ct. Mittens. .6 per ct. Moccasins. .6 per ct.
Molasses, produced from the sugar cane, and not made from sorghum or im- phee, per gallon. 6 cts.
Molasses, syrup of, or sugar cane juice, when removed from the plantation, concentrated molasses, melado and cistern bottoms, of sugar produced from the sugar cane and not made from sorghum or imphee, per pound .. ..... 1 6-10 ct. Molasses made from other articles than the sugar cane, is not considered a manufacture.
Monumental stones, with or without in- scriptions . . . 6 per ct. Mortgages of lands, estate or property, real or personal, heritable or movable, whatsoever, where the same shall be made as a security for the payment of any definite and certain sum of money lent at the time, or previously due and owing, or forborne to be paid, being payable ; also, any conveyance of any lands, estate, or property whatsoever, in trust, to be sold, or otherwise con- verted into money, which shall be in. tended only as security, and shall be redeemable before the sale or other disposal thereof, either by express stipulation or otherwise ; or any per- sonal bond given as security for the payment of any definite or certain sum of money, exceeding 100 dollars and not exceeding 500 dollars .. 50 cts. Mortgages, exceeding 500 dollars, and
not exceeding 1,000 dollars 1 00 Mortgages, for every additional 500 dol- lars, or fraction in excess of 1,000 dol- lars ... 50 cts.
Mortgages, upon each and every assign- ment or transfer of a mortgage, or policy of insurance, or the renewal or continuance of any agreement, con- tract, or charter, by letter or otherwise, a stamp duty shall be paid equal to that imposed on original .instrument. Movements, clock .. 6 per ct. Museums, same as " Theatres."
Musical instruments, sce " Pianofortes." Mustard, ground, per pound ... . ..
1 1-5 ct. Mustard seed oil, per gallon. 6.cts. Mutual insurance companies, see " Insur- ance."
N AILS, made of copper, zinc or brass .3 6-10 per ct. Nails, cut. see " Iron."
Naphtlia, Distillate, per gallon .. ... Naphtha, of a specific gravity exceeding 20 cts. 70 degrees, according to Baume's hy- drometer, and of the kind usually known as gasoline .. .5 per ct. Newspapers are not to be regarded as a manufacture, or submitted to a rate of duty as a manufacture.
Newspapers, for all advertisements, on gross receipts, sre " Advertisements". 3 per ct. Notarial act, see " Protest."
Note, see " Promissory Note."
O IL, crude petroleum or rock oil, per barrel. 1 00
Oils, animal, all, pure or adulterated, if not otherwise provided for, per gallon 6 cts. Oil, coal, refined and distilled from coal, asphaltum or shale exclusively, per gallon. 15 cts.
Oil, coal, illuminating, produced by the distillation of coal, asphaltum, shale, peat, petroleum or rock oil, and all other bituminous substances, per gal- lon ... 20 ets. 6 ctg.
Oil, lard, pure or adulterated, per gallon Oil, linseed, pure or adulterated, per gal- lon ..
6 cts.
Oil, mustard seed, pure or adulterated, per gallon ...
Oil, all vegetable, per gallon.
6 cts. 6 cts.
Oils, essential. 6 cts.
Oil, whale. exempt Oil, fish. exempt Oil stills. 6 per ct. Order for the payment of any sum of money drawn upon any bank, trust company, or any person or persons, companies or corporations, at sight or on demand, stamp duty, same as "Bill of Exchange."
! Organs, same as " Pianofortes."
Oxide of zinc, per 100 pounds. 42 cts.
PACKET, containing medicines, etc., same as bottles containing the same. See " Bottles."
Paints or painters' colors, dry or ground in oil or in päste with water, not other- wise provided for ... 6 per et. Paints shall not be subject to any addi- tional duty in consequence of being mixed or ground in oil, when the du-
4 cts.
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TAX PAYERS' ADVISER-THE NATIONAL TAX LAW.
ties upon all the materials so mixed and ground shall have been previously actually paid.
Pamphlets .5 per ct.
Paper, of all descriptions. .3 per ct.
Paper, manufactures of. .6 per ct.
Paraffine. exempt
Parasols, of any material. .6 per ct.
Passport, on each issued from the office of the Secretary of State. 5 00
Passage ticket, by any vessel from a port in the United States to a foreign port, of 35 dollars or less .. . 50 cts.
Passage ticket, exceeding 35 dollars and not exceeding 50 dollars. . 1 00 Passage ticket, for every additional 50 dollars, or fractional parts thereof, in excess of 50 dollars. . 1 00
Pasteboard. .3 per ct.
Patent agents. 10 00
Patent right dealers, under which term is included every person whose business it is to sell or offer for sale patent rights, for license. 10 00 Patent leather, see " Leather."
Pawnbrokers, under which term is in- cluded every person whose business or occupation it is to take or receive, by way of pledge, pawn or exchange, any goods, wares or merchandise, or any kind of personal property what- ever, for the repayment or security of money lent thereon, when using a cap- ital of not over 50,000 dollars, for li- cense ..
50 00
Pawnbrokers, using a capital exceeding 50,000 dollars, for every additional
1,000 dollars in excess of 50,000 dollars Pawnbrokers' certificates for an amount of loan less than five dollars do not re- quire a stamp.
Peddlers, under which term is included every person who sells or offers to sell, at retail, goods, wares or other com- modities, traveling from place to place in the street, or through different parts of the country, when traveling with more than two horses or mules, for each license. 50 00
Peddlers, when traveling with two horses or mules, for each license. 25 00
Peddlers, when traveling with one horse or mule, for each license 15 00 Peddlers, when traveling on foot, for each, license. 10 00
Peddlers, who sell newspapers, bibles, or religious tracts exclusively exempt
Peddlers, who sell or offer to sell dry goods, foreign or domestic, by one or more original packages or pieces at one time to the same person, for each license ..
50 00
Peddlers, who peddle jewelry, for each license .. .
50 00
Photographs, or sun pictures, except as follows : Upon each picture, when the price shall not exceed 25 cents ..
2 cts.
Photographs, or sun pictures, exceeding the retail price of 15 cents, and not exceeding the sum of 50 cents. . 3 cts.
Photographs, exceeding the retail price of 50 cents, and not exceeding one dollar ...
5 cts.
5 cts.
Photographs, or any other sun picture, being copies of engravings or works of art, when the same are sold by the producer at wholesale at a price not exceeding 10 cents each, or are used for the illustration of books, and on photographs so small in size that a stamp can not be affixed, ad valorem. . 6 per ct. Photographers, under which term is in- cluded every person who makes for sale photographs, ambretypes or pic- tures by the action of light, for each license when the receipts do not ex- ceed 500 dollars .. 10 00
Photographers when the receipts are over 500 dollars and under 1.000 dollars, for license .. 15 00 Photographers, when the receipts are over 1,000 dollars. 25 00
Physicians, under which term is included every person (except apothecaries,) whose business it is, for fee or reward, to prescribe remedies or perform any surgical operation for the cure of any bodily disease or ailing, dentists in- cluded, for each license .. 10 00
Pianofortes, organs, melodeons, or other parlor musical instruments. kept for use, not including those placed in churches or public edifices, valued at not less than 100 dollars or above 200 dollars, each. 2 00
Pianofortes, organs, melodeons, or other parlor instruments, value over 200 dol- lars, not over 400 dollars, each ....... 4 00
Pianofortes, organs, melodeons, or other parlor instruments, value over 400 dol- lars, each. 6 00
Pickles, preserved fruits, etc. .6 per ct.
Pig iron, per ton. . 2 40
Pills, same as " Dentifrice."
Pimento, ground, and all imitations of, per pound. 1 1-5 ct. Pins, solid head or other. 6 per ct. Pipes, earthen and stone, water .. . . 3 6-10 per ct. Pipes, lead. 3 6.10 per ct. Pipes, when duty on pigs or bars has not been paid. . .6 per ct. Planing machines, ad valorem .6 per ct.
Planes .. .6 per ct. Plaster is not to be considered a manu - facture.
Plasters, same as " Dentifrice."
Plate, of gold, k+ pt for use. per oz. troy. 50 cts. Plate, of silver, kept for use, per oz. troy 5 cts.
Plate silver, as above, to the extent of 40 oz. . Free Free
Plate, belonging to religious societies. . Plumbers and gas-fitters, including every person, firm or corporation whose bus- iness it is to fit, furnish or sell plumb- ing materials, gas pipes, gas burners or other gas fixtures, for license ...... 10 00
AT No man not enrolled for milita- ry service, cases of physical disabil- ity and over age excepted, shall be en- titled to take out a license as a peddler. Pepper, ground, and all imitations of, per pound. 1 1-5 ct. Perfumery, same as " Medicines."
Petroleum or rock oil, crude, per barrel of 45 gallons. 1 00
Phials. containing medicines, etc, same as " Bottles."
2 00
Photographs, exceeding the retail price of one dollar, for every additional dol- lar or fractional part.
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TAX PAYERS' ADVISER-THE NATIONAL TAX LAW.
Policy of insurance, life, see " Insur- ance."
Policy of insurance, marine or inland, see " Insurance."
Policy of insurance, fire, see " Insur. ance."
Porter, per barrel of 31 gallons, fraction- al parts in proportion, see " Malt Li- quors."
Pots, containing medicines, etc., same as " Bottles."
Pottery ware .. 6 per ct. Power of attorney, for the sale or trans- fer of any stock, bonds or scrip, or for the collection of any dividend or inter- est thereon. stamp duty .... 25 cts.
Power of attorney or proxy, for voting at any election for officers of any in- corporated company or society, ex- cept charitable, religious, literary and cemetery societies, stamp duty ....... 10 cts. Power of attorney, to sell and convey real estate or to rent or to lease the same . 1 00
Power of attorney, to receive or collect rents, stamp duty ..
Power of attorney, for any other pur- pose ..
Power of attorney, made in any foreign country, same stamp duty as if made in the United States.
Precious stones and all imitations, see " Diamonds."
Precious stones and all imitations, im- ported from foreign countries, or upon which import duties have been paid, when set or reset in gold or other ma- terial, duty to be assessed only on val- ue of settings.
Preparations, medicinal, same as "Med- icines."
Preparations, of which coffee forms a part when ground, or which are pre- pared for sale as a substitute for coffee, see " Coffee."
Preserved fish, fruit, meats, vegetables, shellfish. .6 per ct. Printed books, magazines, pamphlets, reviews, and all other similar printed
publications, except newspapers ...... 5 per ct. Printed books, on all advertisements, on gross receipts for .. .3 per ct. Printed cards and circulars, see " Circu- lars."
Printers' ink is not to be considered a manufacture.
Probate of will, where the estate and effects, (i. e. both real and personal estate,) for or in respect of which such probate applied for shall be sworn or declared not to exceed the value of 2,000 dollars, stamp duty .. 1 00
Probate of will, to exceed 2,000 dollars, for every additional 1,000 dollars, or fraction, in excess of 2,000 dollars ... 50 cts. Produce brokers, under which term is included every person other than one holding a license as a broker, whole- sale or retail dealer, whose occupation it is to buy and sell agricultural or farm products, and whose annual sales do not exceed 10 000 dollars. 10 00
Profits, anunal, of every person, see " Income."
Promissory note-Any memorandum, check, receipt, or other written or
printed evidence of an amount of money to be paid on demand, or at a time designated, shall be considered as a " Promissory Note," and re- stamped accordingly. See " Bill of. Exchange, (inland)."
Property, annual income from, same as " Profite."
Property, left by legacy, sce " Lega- cies."
Protest of every note, bill of exchange, acceptance, check or draft, or any marme protest. 25 cts. Publications, same as " Printed Books."
UICKSILVER, produced from the ore .. 2 2-5 per ct.
R AILROADS, on gross receipts, where the gross receipts exceed $1,000 per annum. . . 2 1-2 per ct. Railroads, see "Ships," third paragraph. Railroads and other conveyances of pas- sengers, the law authorizes the levy- ing of one cent additional to the fare on every fraction of a cent involved, to cover the above tax.
Railroads-on bonds, or other evidences of indebtedoess, upon which interest is stipulated to be paid, on the amount of interest, and on coupons, dividends, or profits carried to the account of any fund. 5 per ct.
Ready-made clothing, boots, shoes gloves, mittens, moccasins, caps, hats and bonnets, or other articles of dress for men, women or children, ad valorem ..
6 per ct.
Provided, that any manufac- turer of the above named articles, who is exclusively engaged in manufactur- ing to order or custom work, who shall make affidavit that the entire amount of such manufactures does not exceed the sum of six hundred dollars per annum, shall be exempt from duty ; but, when such order or custom work exceeds the sum of six hundred dollars, a duty of three per cent., ad valorem, shall be levied on the excess.
Real estate agents, under which term is included every person whose business it is to sell, or offer for sale, real estate for others, or to rent houses, stores, or other buildings, or real estate, or to collect rent for others, for license ..... Real estate, succession to, when the suc- cessoi shall be the lineal issue or lineal successor of the predecessor, duty, $1 per centum of the value.
Real estate, where the successor shall be a brother or sister or a descendant of a brother or sister of the predecessor, duty at the rate of $2 per centum on the value.
Real estate, where the successor shall be a brother or sister of the father or mother or a descendant of a brother or sister of the father or mother of the prede- cessor, duty at the rate of four dollars per centum on the value.
Real estate, where the successor shall be a brother or sister of the grandfather or grandmother, or a descendant of the brother or sister of the grandfather or grandmother of the predecessor, duty
50 00
25 cts.
50 cts.
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TAX PAYERS' ADVISER-THE NATIONAL TAX LAW.
at the rate of five dollars per centum on the value.
Real estate, where the successor shall be in any other degree of collateral con- sanguinity to the predecessor, or a stranger in blood, duty at the rate of six dollars per centum on the value. Real estate. where it shall become sub- ject to a trust for any charitable or public purposes, under any past or future disposition which, if made in favor of an individual, would confer on him a succession, there shall be payable in respect of such real estate, upon its becoming subject to such trust, upon the amount or principal value of such real estate ..... .6 per ct. Receipt, warehouse, stamp duty, see " Warehouse Receipt."
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