Merchants' tax. SEC. 3. Be it further enacted, That all merchants shall pay ad valorem tax upon the average capital invested by them of forty-five cents on each one hundred dollars; thirty cents of which shall be for State purposes, and fifteen cents for school purposes, and a privilege tax of thirty cents on each one hundred dollars' worth of taxable property, ten cents of which shall be for school purposes and twenty cents for State purposes ; Provided, That such privilege tax, without regard to the length of time they do business, shall in no case be less than five dollars, which five dollars is to be paid when the license is taken out, and in case of those whose privilege tax amounts to more than five dollars, the five dollars paid shall be a credit when the balance of the tax is paid. SEC. 4. Be it further enacted, That the rate of taxation on the following privileges shall be as follows (per annum). Where the population is referred to it shall be controlled by and referred to the Federal census of 1880: Rate of taxa. tion. ARTISTS AND PHOTOGRAPHERS. Artists and photographers. to In cities, towns, and taxing districts of over 10,000 inhabitants, each, per annum....... $ 50 00 In cities, towns, and taxing districts of 5,000 10,000 inhabitants, each, per annum... 25 00 In cities, towns, and taxing districts of 3,000 to 5,000 inhabitants, each, per annum..... 15 00 In cities, towns, and taxing districts of 1,000 to 3,000 inhabitants, each, per aunum..... 10'00 In cities, towns, and taxing districts of 1,000 inhabitants, each, per annum.. 6 00 In counties outside of incorporated cities, towns, or taxing districts.... 5 00 Persons (other than artists and photograph ers of this State) soliciting pictures to be 10 00 ARCHITECTS, CIVIL AND MINING ENGINEERS. Architects, civil and mining engineers. Architects and civil and mining engineers.. 25 00 AUCTIONEERS. Auctioneers. In cities, taxing districts, or towns of 40,000 inhabitants or over, each, per annum...... 50 00 $40 00 35 00 In cities, taxing districts, or towns of 30,000 to 40,000 inhabitants, each, per annum... In cities, taxing districts, or towns of 20,000 to 30,000 inbabitants, each, per annum... In cities, taxing districts, or towns of 10,000 to 20,000 inhabitants, each, per annum... In cities, taxing districts, or towns of 5,000 to 10,000 inhabitants, each, per annum... In cities, taxing districts, or towns of less than 5,000 inhabitants, each, per annum.. 25 00 15 00 10 00 AUCTION AND COMMISSION MERCHANTS. The same as charged other merchants. Auction and commission merchants. BANKS AND BANKING, AND INSURANCE COMPANIES DOING BANKING BUSINESS. ness. In cities, taxing districts, or towns of 40,000 inhabitants, or over, each, per annum..... $600 00 Banks and banking, and In cities, taxing districts, or towns of 30,000 insurance comto 40,000 inhabitants, each, per annum... 500 00 panies doing banking busiIn cities, taxing districts, or towns of 20,000 to 30,000 inhabitants, each, per annum... 350 00 In cities, taxing districts, or towns of 10,000 to 20,000 inhabitants, each, per annum... 250 00 In cities, taxing districts, or towns of 5,000 to 10.000 inhabitants each, per annum.... 150 00 In cities, taxing districts, or towns of 5,000 inhabitants and under, each, per annum.. 100 00 BREWERS. 150 00 Brewers. In counties of 60,000 inhabitants, or over, each, per annum......... In counties of less than 60,000 inhabitants, each, per annum.... 100 00 BROKERS. (Other than real estate or merchandise, and paying Brokers. tax as bankers.) In cities, taxing districts, or towns of 20,000 inbabitants, or over, each, per annum..... $300 00 In cities, taxing districts, or towns of 10,000 to 20,000 inhabitants, each, per annum... 200 00 In cities, taxing districts, or towns of less than 10,000 inhabitants, each, per annum. 100 00 REAL ESTATE BROKERS AND AGENTS. Real estate brokers and agents. $25.00 and one per cent. on commissions, and they shall file a bond as required of merchants. LAND STOCK COMPANIES. Land stock companies. Shall pay a tax of $25.00 and one per cent. per annum on all tbeir commissions made, and shall be required to make quarterly reports to the County Court Clerk of the amount of sales made. BILL POSTERS. Bill posters. In cities, taxing districts, or towns of 15,000 inhabitants, or over, euch, per annum..... $40 00 BUTCHERS. Butcbers. This includes all offices, stalls, and stores for the cent thereto) of 20,000 inhabitants, or over, $50 00 In cities, taxing districts, or towns (or adja cent thereto) of 10,000 to 20,000 inhabi- 30 00 In cities, taxing districts, or towns (or adja cent thereto) of 5,000 to 10,000 inhabi- 20 00 In cities, taxing districts, or towns (or adja cent thereto) of 1,000 to 5,000 inhabitants, 10 00 No tax to be collected from butchers in towns of population of less than 1,000; Provided, That nothing in this section shall be construed to include farmers or producers who may sell their own products at wholesale or retail. BOARDING HOUSES. Boarding houses. Kept for transient customers. inhabitants, or over, each room, per an- 82 00 9 $1 50 In cities, taxing districts, or towns of 5,000 to 20,000 inhabitants, each room, per an num..... In cities, taxing districts, or towns of 2,000 to 5,000 inhabitants, each room, per annum In cities, taxing districts, or towns of less than 2,000 inhabitants, each room, per annum 1 00 50 pay on 6 Shall pay on 2 press mill, per annum...... press mill, per annum.. Shall pay on 7 press mill, per annum. Shall press mill, per annum... Shall pay on 9 press mill, per annum.. Shall pay on 10 press mill, or over, per annum... 20 00 Cotton seed oil mills. pay on 8 500 00 COTTON COMPRESSES. presses. Tax as other property, and compresses pressing one bale and under 20,000 bales, per annum..... 75 00 Cotton com20,000 and under 50,000 bales, per annum.. 100 00 50,000 and under 100,000 bales, per annum 150 00 100,000 and under 200,000 bales, per annum 200.00 And an increase in tax in proportion as the number of bales increases above 200,000 bales. COMMERCIAL, MERCANTILE, OR MUTUAL PROTECTIVE AGENCIES. In cities, taxing districts, or towns of 20,000 inhabitants, or over, on each office, per annum..... In cities, taxing districts, or towns under 20,000 inhabitants, on each office, per annum.... $150 00 Commercial, mercantile, or mutual proiective agencies. 100 00 COUNTY CERTIFICATES OR WARRANTS. County certificates or warrants. Dealers in not paying tax as bankers or brokers. to 40,000 inhabitants, or over, each, per $100 00 In cities, taxing districts, or towns of 20, 000 to 40,000 inhabitants, each, per annum 50 00 In cities, taxing districts, or towns of 5,000 to 20,000 inhabitants, each, per annum 25 00 In cities, taxing districts, or towns of less than 5,000 inhabitants, each, per annum 12 50 CIRCUSES AND EXHIBITIONS. Circuses and exhibitions. 150 00 150 00 150 00 Circuses or exhibitions given by any portion of a circus, whether horses are used or each... day and night, or day or night, each...... in connection with above, taxed sepa- night, each... menageries, theatres, etc.), except exbibi- each day and night, or day or night, each .10 00 10 00 50 00 COAL AND COKE AGENCIES OR DEALERS, $50 00 Coal and coke In towns, cities, or taxing districts of 30,000 inhabitants, or over, each person, firm, annum 5,000 and up to 30,000 inhabitants, each 25 00 |
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