Page:United States Statutes at Large Volume 14.djvu/985

INDEX. 955 South Boston, Special Taxes, land in, may be sold at public auction. . . 486 no person, firm, &c. or corporation, to do South Carolina, business upon which a special tax is certain lands in certain parishes in, sold assessed, until it is paid .. . . . 113 by direct tax commissioners and bid persons, &c. doing a business specially in by the United States, and sold to taxed, 10 register names with assistant " heads of families of the African assessors .. 118 race," provisions concerning . 175 register to state what .. 113 lots in Port Royal, and lots and houses penalty for exercising any trade without in Beaufort 175 the payment of the tax .. 113 certain lands in, to be surveyed by tax to be paid to collectors, who shall give rccommissioners . 176 eeipts therefor .. 113 the insurrection declared to be at an end in 813 receipt to set forth what. .. 113 act to provide for the more efficient gov- persons carrying on taxable business ernment of . . ... 428 to exhibit receipt therefor to revconstituted part of the second military dis- I euue officer on demand .. 114 trict ... 428 if pedler refuses to exhibit receipt, his See Rebel States. property may be seized .. 114 Southeast Executive Building, and Extension, proceedings thereon ... 114 appropriation for general purposes of the 197, assessor may decree a forfeiture . 114 446 payment ef] not to exempt from addideficiency approlpriation for. ... 878 tional tax from doing business in an- Sozdhern Pac;/ic ai road Company, other place, except certain classes . 113 mtg connect with the Atlantic and Pacific auctioneers, builders, cattle-brokers, ailroad .. 299 commercial brokers, dentists, horsepoint of connection, gauge, and rates dealers, insurance agents, and broof fare 299 kers, lawyers, patent-right dealers, to have grants of land to aid in its con- pedlers, photographers, physicians, struction .. 299 produce- brokers; surgeons, ex- Southern States, empted 113 public vessel to transport supplies of food no specia tax for storage of goods, &c. and clothingto the suhbringpeoplecf the 567 at place other than place of business, Southwest Executive Building, if no goods are there kept, except as appropriations for the general purposes samples ... 113 of the .. 201, 451 to be due on lst of May) each year, or Spalding, Ra/`us C., when commencing the usiness ... 114 credit to be allowed to, in settlement of in latter case, to be reckoned for his accounts as paymuster in the navy, proportional part of year 114 for money stolen . ... 618 if a person who has paid the special tax J. S. Harvey not hereby released removes, he may carry on business iu from responsibility . 618 new place ... . . . 114 Spanish, if to dies, his representatives may assistant professor of, at West Point, pay continue the business for the resand emoluments of .. 416 idue of the term . ... 114 Spanish Authorities, cases of removal and death to be regclaims to lands derived by grant from, istercd 114 provisions oonwming 220, 221 a person carrying on more than one busi- Speakcrzf Honseof Representatives, ness at the same place, at the same pay of established 828 time, to pay tax for each 114 may permit the soldiers' and sailors’ or- m places of less than 6,000 persons, phan fair building to be used for certain one tax to embrace the business ublic meetings , 370 of land-warrant brokers, claim- SpecialpAgrmIs, agents, and realestate agents . 114 appropriation for .. 203 any persons may do business as partners, under the internal revenue law, penalty and pay but one special tax, except upon, for extortion or oppression . 101 cattle-brokers, claim-agents, conveyancom nsntion to .. 453 eels, dentists, horsedealers, lawyers, Special Olbcllectingor Disbursing Agents patent-agents, pedlors, physicians, surof Post-Ofhcc Department, may be re- geons ._ ... .., .. 115 quired to give bond . 61 not to_ be imposed upon apothecaries, con- Special Commissioner oftlm Revenue, fectioners, butchers, keepers of eatingappointment of. by the Secretary of the houses, hotels, inns, or taverns, or re- Treasur in his department, authorized 170 tarkdealers, cx<·ept_ retail dealers rn term of ofuyeo, duties, and powers of. .170, 171 spmtuous or ma1t_ liquors, when their salary and franking privilege ... 171 annual gross receipts do not exceed Special Income Tax ry' 1864, it 1,000 . _ ... 122 not to be further enforced against certain amount of annual receipts, how asoliicers and soldiers . 371 certamed . . . . . . 122 Special Tax, if amount is understated, &c. the to be levied for increased pay of the met- person or company to be again ropolimn police, Washington, D. C.. 374 assessed .. _ . 122 pena ty for carrying on any trade, bust- uoue be imposed upon certain apotheness, &c. upon which tax is imposed, caries, farmers, physicians, vmmers 122 without payment of the tax . . 473 payment of tax not to exempt from