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Persons or firms selling cider at wholesale to merchants
<br />shall be required to pay the usual merchant's license tax only.
<br />Any violation of this section shall be punished by a fine of
<br />not less than five dollars ($5) , nor more than fifty dollars
<br />($50), or confinement in jail not exceeding three months, or
<br />both fine and imprisonment, as in the discretion of the Civil and
<br />Police justice or the Court may seem proper.
<br />This ordinance shall not apply to the sale of sweet cider sold
<br />by the person growing the fruit from which the cider was
<br />made.
<br />34. Civil Engineers.
<br />See § 1.1.
<br />36. Cleaning and Pressing.
<br />Each person, firm or corporation conducting a cleaning and
<br />pressing establishment shall. pay a specific license tax of ten dol-
<br />lars ($10.00) per annum, except that where the machinery used
<br />is operated by any other power than by hand the tax shall be
<br />forty dollars ($40.00) per annum.
<br />36. Cold Storage Plants.
<br />Every person, firm or corporation operating a cold storage
<br />plant shall pay for the storage privilege only, a license tax of
<br />fifty dollars ($50) per annum.
<br />37. Common Criers.
<br />On every license to a common crier the tax shall be twenty-
<br />five dollars ($25) and he shall not as such crier, give any evi-
<br />dence of sale or title to the purchaser. 'Phis license may be pro-
<br />rated for a period of not less than six months.
<br />38. Contractors.
<br />Every contractor for the privilege of transacting business
<br />shall pay a license tax to be ascertained in the following manner:
<br />If the gross amounts of all orders or contracts for work clone
<br />in this state aggregate one thousand dollars, or less, he shall pay
<br />the sum of ten dollars, and he shall pay one dollar additional on
<br />each one thousand dollars in excess of the first one thousand
<br />dollars and to the amount of fifteen thousand dollars, and lie
<br />shall pay fifty cents additional on each one thousand dollars of
<br />all orders or contracts in excess of fifteen thousand dollars; said
<br />additional tax shall be paid quarterly, and every person, firm or
<br />corporation is hereby required to report, under oath, to the
<br />Commissioner of Revenue the amount of all orders or cori-
<br />tracts, on the first clay of August, November, 1�ebruary and
<br />May of each year and pay the amount due on the elates me;i-
<br />tioned, and failure to do so, shall be considered as doing busi-
<br />ness without a license.
<br />39. Conveyancers.
<br />See § 14.
<br />40. Corn Doctors, etc.
<br />Every corn, cancer, eye, or other itinerant doctor or opti-
<br />cian shall pay a specific license tax of twenty dollars ($20) l)er
<br />month. Not transferable. No pro rata.
<br />41. Creamery.
<br />Each person, firm or corporation manufacturing butter for
<br />sale shall pay a specific license tax of $25 per annum. No t
<br />trans f arable. No pro rata.
<br />42. Dance Halls.
<br />On every license to a person or firm to conduct a (lance liall
<br />in which dancing is to be allowed, where an admission fee is
<br />charged or a charge is made for participating in such dancing,
<br />the tax shall be $50' and no such license shall be granted until
<br />such
<br />person or persons shall have secured the consent of the
<br />Mayor, who shall satisfy himself that the person or persons ap-
<br />l4in9 are proper persons to conduct such hall, and that the lo-
<br />cation is suitable for such purpose,.and it is further provided
<br />that any such dance hall shall be subject to such rules and regii-
<br />.lations as are now or may hereafter be prescribed by the Council.
<br />Not transferable. 'Phis license may be pro rated for a period of
<br />not less than three months.
<br />43, Daguerrean and Photographic Artists and Oanvas-
<br />sers for Copying Pictures.
<br />The specific license tax on any person engaged in business
<br />as a daguerrean or photographic artist, shall be thirty dollars
<br />$30j All persons canvassing this city for copying 'pictures
<br />33�t
<br />of any description shall pay a specific license tax of fifty dol.
<br />lars ($50). Any itinerant daguerrean or photographic artist.
<br />or any person taking orders in this city on the ticket or other
<br />plan for photographs to be delivered or furnished by photog.
<br />raphers of this city, shall pay a specific license tax of fifty dol-
<br />lars ($50).
<br />Any license granted under this section shall not be transfer-
<br />able or pro rated.
<br />44. Dealers in Pistols, Dirks and Bowie Knives.
<br />No person, firm or corporation shall sell pistols, dirks or
<br />bowie knives without having first procured a license therefor.
<br />Every person, firm or corporation engaged in the business
<br />of selling pistols, dirks or bowie knives, or who may hereafter
<br />engage in said business, shall pay for the privilege of trans-
<br />acting said business a specific license tax of twenty dollars
<br />($20), and no such license shall be issued for any less period
<br />than one year nor shall there be any abatement in any instance
<br />of the tax upon such license by reason of the fact that the per-
<br />son or persons so licensed shall have exercised such licensed
<br />calling for a period of less than one year. Applicants for li-
<br />cense to deal in pistols, dirks and bowie knives must have the
<br />written consent of the Mayor. Dealers must report all sales
<br />to chief of Police monthly, giving names and addresses of
<br />purchasers.
<br />4 5. Dentists.
<br />See § 14.
<br />46. Dogs.
<br />See State Law.
<br />47. Dyeing Establishments.
<br />Each person conducting a dyeing establishment shall pay a
<br />specific license tax of ten dollars ($10) per annum. No pro
<br />rata. Not transferable.
<br />48. Eating House.
<br />Every person who shall keep an eating house shall pay for
<br />the privilege twenty-five dollars ($25) and where the annual
<br />rent or rental value of the house and furniture is more than
<br />one hundred dollars, and not more than one thousand dollars,
<br />he shall pay an additional sum equal to five per centum of such
<br />rent or rental value, and where such annual rent or rental value
<br />exceeds one thousand dollars, he shall pay an additional sum
<br />equal to four per centum of such rent or rental value in excess
<br />of one thousand dollars.
<br />49. Exhibiting Electrical ?Machines, etc.
<br />Every person exhibiting for pay electrical machines for test-
<br />ing strength or weight, or other machines or implements on the
<br />streets or any location, for profit, shall pay a specific license tax
<br />of fifty dollars ($50.00) per annum or ($5.00) five dollars per
<br />week. Not transferable.
<br />5 0. Electricity.
<br />Every person, firm or corporation generating or selling or
<br />offering for sale or delivering electricity for light or power or
<br />heat or any other commercial uses shall pay a license tax of
<br />one half of one per cent. of the gross receipts of such person,
<br />firm or corporation, based upon receipts from such business
<br />during the period from the first day of May, 1923, to the 30th
<br />day of April, 1924. In applying for such license a statement
<br />of such receipts shall be submitted to the Commissioner of the
<br />Revenue.
<br />51. Feed Stables or Wagon Yard.
<br />Each person keeping a feed stable or wagon yard shall pay
<br />a specific license tax of ten dollars ($10). No pro rata.
<br />511/a . Florists.
<br />On every person or firm engaged as a florist, a specific license
<br />tax of twenty-five dollars ($25.00) shall be imposed, and if
<br />they engage in buying and selling, they shall be deemed mer-
<br />chants and shall pay accordingly.
<br />52. Flour and Meal Manufacturers.
<br />On every license to a manufacturer of flour, or meal, or
<br />chop, the tax shall be twenty-five dollars ($25) each, or sixty
<br />dollars ($60) for the three. But when such manufacturer
<br />deals in flour, meal, or other grain products other than his
<br />own manufacture he shall be required to procure a merchant's
<br />license graduated by the amount of such purchases.
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