Licenses to be taken out license. herein beforore provided against tax collectors, and their surities, in case of default by the collector in the discharge of his duties. Section 98. And be it further enacted. That each and every person engaged in or about or intending to engage in any of the following kinds of business or employments within the limits of this State, shall. before he attempts, to engage in or transact any such kind of business or employment, procure from the Clerk of the County Court, in which he intends to do such business or follow.such employment, a license for the same, which shall be operative for one year from the date thereof; for which license, such price shall be paid as herein after named: And in default of treble the cost of procuring such license, the person or persons doing such business, or following such employment, shall be liable to pay treble the sum required for such license, to be recovered by indictment on three days previous no ice, by motion of the Solicitor for the Circuit, in which the county is situated, before the Circuit Court of the county, in which the business or employement is alleged to have been followed; one half to the use of the informer, and the other half to the use of the State; and the several sheriff's shall settle with the tax collectors for money collected under these provisions, under penalties provided for non-payment, of money collectected under writs of execution. For keeping a billiard table fifty dollars; for keeping a pool table fifty dollars; for keeping a bagatelle table ten dollars; for keeping a ten pin alley twenty-five dollars, and this sum. shall be required no matter what may be the number of pins used in the game or play; for keeping any table, stand, alley or place for any other game, not herein enumerated and not prohibited by law, ten dollars; for keeping a racetrack fifty dollars; for keeping a theatre in cities a hundred dollars; for keeping a theatre in any town or village, thirty dollars; Tavern & boards for keeping a tavern, or regular boarding house in any city, ing houses. town, or village, or at any watering place on and after the rate of two per cent on the rent of the property so used and occupied, and in no case less than ten dollars; and by rent is to be under stood the annual value of the property, whether it be under lease or not. For the exhibition of museums, wax works or menageries, curiosities or any kind, for each, fifteen dollar, paintings and statuary excepted; for the exhibition of dwarfs, or peosons otherwise deformed, twenty-five dollars, the payment, of which shall authorize the exhibition. in any part of the State; for exhibition of feats of activity or of a circus, for each five dollars per day; for hawking and peddling, for each boat two hundred dollars; for each wagon in each county seventy-five dollars; for each horse Billiard table. Other tables. Menageries. Dwarfs. Circus. Pedlars. in each county, when the business is pursued on horse- distillery of spirituous liquors, three cents on every gallon Distillery. lars; for each and every agency or depositary to sell patent Agent for patent drugs or medicines of any kind, five dollars on each and medicines. every kind offered for sale; and each person who shall act as agent or depositary, shall be liable for the payment of the said tax, without reference to the nature of such agent's or depositary's business; for retailing spirituous liquors in Retailing spitits. cities one hundred dollars; in towns or villages having five hundred inhabitants or more, fifty dollars, in towns or villages having less than five hundred inhabitants, and in the country, thirty dollars; for the exhibition of each and every kind of raffle, or for putting up any kind or species of prop- Raffles. erty to be raffled for, or to be disposed of by any manner of lot, or chance, or in any other mode than by sale at auction or at private sale, five per cent on the value of the property so offered or put up; and the proprietor of the house in which such raffle shall be exhibited, shall be held liable for the tax thus imposed, as well as the person or persons exhibiting the raffle; for exhibiting a hand organ, or other organ, or instrument of music of any kind that is Hand organ and carried about, and for all street or way-side musicians, one street music. dollar; for retailing cigars in cities, towns or villages hav ing a greater population than five hundred inhabitants, ten Selling cigars. dollars; for keeping any restaurat or eating house, twenty Restaurat. dollars; for keeping a confectionary, or establishment for the sale of confectionary, cakes, candies or fruits ten dollars; Cakes, &c. for keeping a bar, or retailing spirituous liquors on board of any steam boat; thirty dollars. Bar on steamboat Section 99. And be it further enacted, That no license under the requirements of the preceeding section shall an- License for one thorize the carrying on of the business or trade in said li- county only. cense named, in any other county, than the county in which such license was granted, except in case of steamboat re C 1 Clerks of courts 50 cents for seal. License. Notaries. tailers, non-resident merchants, or dealers in goods, wares and merchandize whose license shall authorize them to do business in any part of this State, nor shall any retailer of spirituous liquors, be allowed to retail in more than one building or place in the county or State under the same li cense. Section 100. And be it further enacted, That the Clerks of the Circuit and County Courts of this State shall cach collect the sum of fifty cents as a State tax, for every certificate to which they affix the seal of office, except government pensioners for their own use, and the Clerks of the County Courts shall for every license, charge the sum of fifty cents for a State tax; and the Notary's Public for every instrument to which they affix their Notarial seal (excepting acknowledgments upon deeds of conveyance, deeds of trust, mortgage and relinquishment of dower) shall collect the sum of twenty five cents, as a State tax, and the SecSecretary State. retary of State shall charge and collect the sum of one dollar as a State tax for every certificate by him made, and the annexation of the seal of the State. And every Commissioner of deeds in this State, holding a commission from Commissioners of the Governors of any of the States of the Union, shall iu like manner charge a state tax of one dollar upon every certificate by him made in his official capacity, and keep account of the same, and make return thereof as is provided Deeds. Said officers to keep a book of collections. for in the next section. Section 101. And be it further enacted, That it shall be and hereby is made the duty of the said Clerks. Notary's Public, Secretary of State, and Commissioner of deeds, to keep a book, to be styled the tax book, in which they shall enter every sum collected in pursuance of the preceeding section of this act, from whom received, and pay the same when collected to the tax collector of their respective To pay to Collector, and send Counties, and transmit a certified transcript of said tax-book transcript to the to the Comptroller of Public accounts on or before the first Compt. by first Monday of December in each and every year, and upon failure to comply with the provisions of this act, the party so offending shall be subject to indictment and upon conviction shall forfeit and pay the sum of two thousand do.lars, one half to the use of the informer, and the other half to the use of the State. And it shall be, and hereby is made At. Gen. & Sol, the duty of the Attorney General and the Solicitors of this to enforce this act State, to see this act enforced. December. For failure to pay $2000. Po tax. Section 102. And be it further enacted, That there shall be levied and collected from all persons liable by the first section of this act to pay a poll tax the sum of fifty cents each. Section 103. And be it further enacted, That in the ington and Wash counties of Baldwin, Covington and Washington, the She Sheriff to collect riffs shall be both Assessor and Collector of the taxes in in Ballwin, Covtheir respective counties; and they shall be required to give ingtor, boud to the same amount, and in the same manner as is required of County Assessors and Tax Collectors in other counties; and in the said counties of Baldwin, Covington and Washington, there shall be appointed in each assessment district, two Assessors, to act in their respective districts, with the Sheriff in his capacity of county assessor. And said district assessors sha I give bond in like manner, and be subject to the habilities that district assessors in other counties are subject, and shall certify on oath to the assess neat lists in their respective districts. Section 104. And be it further enacted, That the as- One cent on a sessors in the several counties shall annually assess a tax slaves under 10 of one cent on all slaves under ten years, and two cents 12 cents on all on all slaves over ten and under fifty years of age, for the slaves executed. over 10 to pay for purpose of paying for slaves who may be executed in pursuance of law; and it shall be the duty of the tax collector to collect and return the same, at the same time, and in the same manner, they are by law required to collect and return the State tax: aud it shall be the duty of the Treasurer Trens. to keep it to keep said fund separate and distinct from the revenue separate. of the State. Section 105. And be it further enacted, That so much of the several acts heretofore passed in relation to the assessment and collection of taxes, as conflict with any of the provisions of this act, be, and the same are hereby repealed; but so far as any of the provisions of said acts, may come in aid of the execution of this act, they shall remain in force and be construed as a part of this act. Collector to collect the same and pay over. Conflicting laws repealed. At. Gen. to make Section 106. And be it further enacted, That it shall be the duty of the Attorney General to compare the pro- digest of this law visions of this act with all the revenue laws heretofore passed and unrepealed, and to digest and compile in the form of an appendix, all such provisions of said laws. as are not repealed by this act; and it shall be the duty of the Comp- Compt. to have it troller of Public Accounts to cause to be printed and pub- printed, Jished for the use of the Clerks of the County Courts, members of the Commissioner's Courts, and Assessors and Col lectors of Taxes in the several counties of this State, five 5,000 copies. thousand copies of this act, with the appendix aforesaid annexed thereto. books to collester every year. Section 107. And be it further enacted, That the Comptroller shall furnish the Tax Collectors in this State with Compt. to furnish suitable books. similar to those furnished be Assessors, be. fore they enter upon their duties. as collector in each and every year; and it shall be the duty of each and every tax sess property not lect the same. Collectors to as- collector to enquire for any and all property of every species assessed by the subject to taxation by the revenue laws of this State, assessors and cole Which, from any cause may not have been assessed by the assessors, and to assess the same in the same manner, and under the same restrictions, that assessors to be appointed by the provisions of this act, are required to do; and aftersuch assessment is thus made, and entered in the said books above provided, to collect the tax thereon as if the same had been assessed by the assessors: Provided, that the Duty Com. court Commissioner's Court, or Board of equalization for the and board equal State, shall have power to correct any illegal assessment so made, and to remit any illegal tax paid in consequence of such illegal or improper assessment. ization. Col. to return to coc.E. Section 108. And be it further enacted, That the Tax such assessments Collectors shall return the said assessments, by them, thus to clerk of coun- made, under oath to the several Clerks of the County Court, who shall add up the respective amounts, and make and send copies to the Comptroller, and Treasurers of the several counties, in the same manner, and under the same penalties imposed in reference to the assessments of the assessors to be appointed by this act; and for such extra Com. court to al services as are required of said Clerks and Sheriffs, by this low compensation. to clerks and act, the Commissioner's Court of Roads and Revenue are sheriff's. authorized to allow reasonable compensation out of the County Treasury. Section 109. And be it further enacted, That none of the civil remedies or actions which may be proper to be instituted against any person for a violation of any of the provisions of this act shall be delayed or impaired for want of a previous prosecution of the felony. And it shall be the duty of each and every Sheriff, Coroner, Clerk of the County, Tax Collector and Assessor, and of every Justice of the Peace to prosecnte all persons who may be guilty of any evasion or violation of this act. LEROY P. WALKER, Speaker of the House of Representatives. Approved, March 6th, 1848. R. CHAPMAN. President of the Senate.. |