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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
enlarged outside of this State, each, per
num.....

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
sale of fresh meat at retail.
In cities, taxing districts, or towns (or adja-

cent thereto) of 20,000 inhabitants, or over,
each, per annum...

$50 00 In cities, taxing districts, or towns (or adja

cent thereto) of 10,000 to 20,000 inhabi-
tants, each, per annum

30 00 In cities, taxing districts, or towns (or adja

cent thereto) of 5,000 to 10,000 inhabi-
tants, each, per annum

20 00 In cities, taxing districts, or towns (or adja

cent thereto) of 1,000 to 5,000 inhabitants,
eacl!, per annum

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.
In cities, taxing districts, or towns of 20,000

inhabitants, or over, each room, per an-
num....

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

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pay on 6

Shall pay on 2 press mill, per annum......
Shall pay on 4 press mill, per annum..
Shall pay on 5 press mill, per annum..
Shall

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.
40 00
75 00
150 00
225 00
300 00
350 00

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.
In cities, taxing districts, or towns of 20,000

to 40,000 inhabitants, or over, each, per
annum..

$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
not, each day and night, or day or night,

each...
Menageries, each day and night, each ........
Circuses and menageries combined, each

day and night, or day or night, each......
Side shows and other shows and concerts

in connection with above, taxed sepa-
rately under their appropriate heads if
they charge a separate or additional en-
trance fee; sleight of hand and legerde-
main, each day and night, or day or

night, each...
Other exhibitions for profit (except circuses,

menageries, theatres, etc.), except exbibi-
tions purely for charitable purposes and
those given by amateurs or home troupes,

each day and night, or day or night, each
Per month......

.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
dealers.

inhabitants, or over, each person, firm,
agency, or corporation in each county, per

annum
In towns, cities, or taxing districts of over

5,000 and up to 30,000 inhabitants, each
person, firm, agency, or corporation in
each county, per annum..

25 00

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