Page:United States Statutes at Large Volume 14.djvu/151

THIRTY-NINTH CONGRESS. Sess. I. C11. 184. 1866. 121 furnish a statement to the assessor or assistant assessor, which shall contain a. brief description of the animal, its age, and place or places where used or to be used: Provafdcd, That all accounts, notes, or demands for the Pl-oviso. use of any such horse or jack, the owner or keeper thereof not having paid the tax as aforesaid, shall be void. Forty-three. Lawyers shall pay ten dollars. Every person who for Lawyers. fee or reward shall prosecute or defend causes in court of record or other judicial tribunal of the United States or of any of the States, or whose business it is to give legal advice in relation to any cause or matter whatever, shall be deemed to be a lawyer. Forty-four. Physicians, surgeons, and dentists shall pay ten dollars. Physicians, Every person (except apothecaries) whose business it is, for fee and reward, fi‘;‘,f_°°"”· d°“' to prescribe remedies or perform surgical operations for the cure of any bodily disease or ailing, shall be deemed a physician, surgeon, or denlist. . Forty-five. Architects and civil engineers shall pay ten dollars. Every _Amhitgcmmd person whose business it is to plan, design, or superintend the construction °“’” °“€“‘°°” of buildings, or ships, or of roads, or bridges, or canals, or railroads, shall P _ ul be regarded as an architect and civil engineer: Provided, That this shall Peniggfot ig"` not include a practical carpenter who labors on a building. eluded. Forty-six. Builders and contractors shall pay ten dollars. Every per- Buuam md son whose business it is to construct buildings, or vessels, or bridges, or °°¤¤`°·°*°*'°· canals, or railroads, by contract, whose receipts from building contracts exceed two thousand five hundred dollars in any one year, shall be rei garded as a builder and contractor. Forty-seven. Plumbers and gas-litters shall pay ten dollars. Every Plumbers and person, Erm, or corporation, whose business it is to fit, fiirnish, or sell @*6*** plumbing materials, gas-pipes, gas-burners, or other gas·fixtures, shall be regarded a plumber and gas·fitter. Forty-eight. Assayers, assaying gold and silver, or either, of a value Asssym. not exceeding in one year two hundred and liflzy thousand dollars, shall pay one hundred dollars, and two hundred dollars when the value exceeds two hundred and fifty thousand dollars and does not exceed five hundred thousand dollars, and five hundred dollars when the value exceeds five hundred thousand dollars. Any person or persons or corporation whose Dsgnmqud business or occupation it is to separate gold and silver from other metals or mineral substances with which such gold or silver, or both, are alloyed, combined, or united, or to ascertain or determine the quantity of gold or silver in any alloy or combination with other metals, shall be deemed an assayer. Forty-nine. Miners shall pay ten dollars. Every person, firm, or com- mmm, whm pany, who shall employ others in the business of mining for coal, or for ¤¤¤¤¤lh'¤°°lP** gold, silver, copper, lead, iron, zinc, spelter, or other minerals, not having 3::;. 8T:::" paid the tax therefor as a manufacturer, and no other, shall be regarded as a miner: Provided, That this shall not apply to any miner whose receipts as such shall not exceed, annually, one thousand dollars. Fifty. Express carriers and agents shall pay hen dollars. Every person, _E=pM¤ WF firm, or company, engaged in the carrying or delivery of money, valuable "°"° 'md “g°“*" papers, or any articles for pay, or doing an express business, whose gross receipts therefrom exceed the sum of one thousand dollars per annum, shall be regarded as an express carrier: Provided, That but one special 0n1y ¤¤¤ iu tax of ten dollars shall be imposed upon-any one person, firm, or company, {mm “B"" iu respect no all the business to be done by such person, firm, or company, on a continuous route, and the payment of such tax shall cover all business done upon such route by such person, Erm, or company, anywhere in the United States; and such tax shall be required only from the princi- and from un pal in such business, and not from any subordinate: Provided, further, P“,§‘r‘:§fof"‘iY* That draymen and teamsters owning only one dray or team shall not bo required to pay such tax.