114 THIRTY-NINTH CONGRESS. Sess. I. Ch. 184. 1866. Personscarry- or carrying on any trade, business, or profession, or doing a.ny_act for Eg <;*;_<l$;"°;f» which a special tax is imposed, shall, on demand of any officer of internal exgibig mwfpt revenue, produce and exhibit the receipt for payment of the tex, and untherefor to less he shall do so may be taken and deemed not to have paid such tax. "'°““° °m°°' And in case any pedler shall refuse to exhibit his or her receipt, as afore- °¤;ii°;:iii; rc- said, when demanded_ by any officer of internal revenue, said officer may fuse? Y0 ¤>=l¤il>l¤ seize the horse or mule, wagon, and contents, or pack, bundle, orcbasket
§’;?§;°j`°y of any person so refusing, and the assessor of the district in winch the
Ihocecdingsl seizure has occurred may, on ten days' notice, published m any newspaper
- h°"°°°· in the district, or served personally on the pedler, or at his dwellinghouse, require such pedler to show cause, if any he has, why the horses
or mules, wagon. and contents, pack, bundle, or basket so seized shall not be forfeited; and in case no sufficient cause is shown, the asse<sor may direct aforfeiture, and issue an order to the collector or to any deputy collector of the district for the sale of the property so forfeited; and the snme, after payment of the expenses of the proceedings, shall be pzud to S cm mus the collector for the use of the United States. And all such special taices ,,;,£,°d,,e_ shall become due on the first clay of May in each year, or on commencing any trade, business, or profession upon which such tax is by lmv imposed. In the former case the tax shall be reckoned for one year, and in the lat- Prcxigortional ter case, proportionately for that part of the year from the first day of the P‘“`°° ""‘ month in which the liability to a special tax commenced, to the first day of May followin . Section 75. That section €eventy-five be amended by striking out all after the If person who enacting clause, and inserting in lieu thereof the following: That upon lm J€‘“d ?*’°°‘“l the death of any person havinv paid the special tax for any trade, busi- WDC IBS, l11B €X€— , , D • euwrs, &c. may ness or profession, it may and shall belawful for the executors or admingif?!;: uw istmtors, or the wife or child, or the legal representatives of such deceased S °person to occupy the house or premises, and in like manner to exercise or carry on, for the residue of the term for which the tax shall have been paid, the same trade, business, or profession, as the deceased before exercised or carried on, in or upon the some houses or premises, without pay- In cuss ofre- ment of any additional tax. And in case of the removal of any person or m°"¤l· persons from the house or premises for which any trade, business, or profession was taxed, it shall be lawful for the person or persons so removing to any other place to carry on the trade, business, or profession specified in the tax receipt at the place to which such person or persons may remove without payment of any additional tax: Provided, That all cases C¤S¤S¤fd¤¤l·h. of death, change, or removal, as aforesaid, shall be registered with the ggmrgggghgg; t° assistant assessor, and with the collector, together with the name or names of the person or persons making such change or removal, or successor to any person deceased, under regulations to be prescribed by the commissioner of internal revenue. Section 70. That section seventy-six be amended by striking out all after the enact- 1f_¤ person ing clause, and inserting in lieu thereof the following: That in every case f:;Qf;:"uQ%2€_in·here more than one of the pursuits, employments, or occupations, hereinin same place at after described, shall be pursued or carried on in the same place by the $g*§:**;§·l,;2X same person at the same time, except as hereinafter provided, the tax auch_P shall be paid for each according to the rates severally prescribed: Pro- In towns of vided, That in cities and towns having a less population than six thousand
- f;fS
- l;:°°°;%°2lx persons according to the last preceding census, one special tax shall be
may .,0,,,; Wim, held to embrace the business of land—w»,rrant brokers, claim agents, and real estate agents, upon payment of the highest rate of tax applicable to Section 77 euher one of sand pursuits. Aumonwp Phet section seventy-seven be amended by striking out all after the my, te Sen goods enacting clause, and inserting in lieu thereof the following: That no 8110* ggllzggigytlzzr tioneer shall, by virtue of having paid the special tax as an auctioneer, Séll gmns, umm, any goods or other property ut private sale, nor shall he employ any oth- . er person to act as auctioneer in his behalf, except in his own store or 4 sit
