or fermented liquors or wines, for medicinal purposes, in quantities not exceeding half a pint at one time to the same purchaser. Second. Auctioneers shall pay one hundred dollars annually and a monthly tax on gross receipts of one-fourth of one per centum, except sales made by order or decree of any court; and the rates of charges on the sale of real estate at public auction shall be five per cent. on the first two hundred dollars, two per cent. on the next one thousand dollars, and one per cent. on all amounts in excess of that sum. Auctioneers. Proviso. Third. Commercial agents shall pay two hundred and fifty Commercial agents. dollars. Every person residing in the District of Columbia, whose business it is, as agent for non-resident manufacturers or wholesale dealer[s], to offer for sale merchandise, shall be regarded as a commercial agent: Provided, Tha tany person not occupying a store or office, outside of the principal store or office, acting exclusively as agent for one manufacturer or one business house located in the District of Columbia, shall not be liable for license as a commercial agent. Proviso. Fourth. Banks and bankers shall pay annually fifty Banks and bankers. cents on each thousand dollars of capital invested. Every incorporated or other bank, and every person having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes, or where stocks, bonds, bullion, bills of exchange, or promisssory notes are received for discount or for sale, shall be regarded as a bank or banker: Provided, That savings banks having no capital stock, and whose business is confined to receiving deposits and loaning or investing the same, shall pay monthly a tax of one-twentieth of one per centum on the amount of deposits; but associations or companies known as provident institutions, savings banks, savings funds, or savings institutions, having no capital stock, and doing no other business than receiving deposits to be loaned or invested for the sole benefit of the parties making such deposits, without profit to the association or company, shall pay annually fifty dollars. Fifth. Bill-posters shall pay twenty dollars annually. Every person whose business it is to post advertising bills Bill-posters. Proviso. Bar-rooms, sample rooms, and tipplinghouses. Beer gardens. Proviso. Billiard tables, &c. Bowling alleys. Brewers. Proviso. Brokers. Proviso. Commercial bro kers. or distribute circulars shall be regarded as a bill-poster: Provided, That no license shall be required of any dealer who may post or distribute advertisements of his own business. Sixth. The proprietors of bar-rooms, sample-rooms, and tippling-houses shall pay one hundred dollars annually. Every place, except an apothecary store, where distilled or fermented liquors, wines, or cordials are sold in less quantities than one pint at a time to the same purchaser, shall be regarded as a bar-room, sample-room, or tippling-house. Seventh. The proprietors of beer gardens shall pay five dollars per day. Every place known as a pleasure garden or park, where an admission fee is charged, shall be known as a beer garden. But no tax shall be required for days when no admission fee is charged to such garden: Provided, That a license as beer garden shall not authorize the sale of distilled or fermented liquors, wines, or cordials. Eighth. The proprietors of billiard tables, bagatelle, Jenny Lind tables, for public hire or gain, and shuffleboards, shall pay ten dollars annually for each table or board. Ninth. The proprietors of bowling alleys shall pay annually for each alley ten dollars. Tenth. Brewers shall pay twenty-five dollars annually. Every person who manufactures fermented liquors of any name or description for sale from malt, wholly or in part, or from any substitute therefor, shall be deemed a brewer: Provided, That a license as brewer shall not authorize the sale of fermented liquors in quantities of less than one pint. Eleventh. Brokers shall pay annually one hundred dollars. Every person whose business it is to negotiate purchases or sales of stocks, bonds, exchange, bullion, coin, money, bank notes, promissory notes or other securities, for himself or others, shall be regarded as a broker: Provided, That any person having paid a license tax as banker shall not be required to pay a license tax as broker. Twelfth. Commercial brokers shall pay fifty dollars annually. Every person, except non-resident dealers, whose business it is as broker to negotiate sales or purchases of merchandise of any kind whatever, or to negotiate freights and other business for the owners of vessels, or for the shippers or consignors or consignees of freight carried by vessel, shall be regarded as a commercial broker. Thirteenth. Cattle brokers shall pay twenty dollars Cattle brokers. annually. Every person whose business it is to buy and sell, for himself or another, cattle, sheep, hogs, or horses, shall be regarded as a cattle broker. Fourteenth. Pawnbrokers shall pay annually two hundred and fifty dollars. Every person whose business it is to take or receive, by way of pledge, pawn, or exchange, any merchandise, or any kind of personal property whatever, as security for the repayment of money lent thereon, shall be regarded as a pawnbroker. Fifteenth. Butchers shall pay annually-in Northern market, fifty dollars; Western market, twenty dollars; Eastern market, twenty dollars; Georgetown, twenty dollars, each. Every person whose business it is to sell meat from market stalls shall be regarded as a butcher: Provided, That the license herein imposed may be revoked at any time by refunding to the party holding it the amount corresponding to the unexpired portion of the time it is to run, and shall not operate to prevent the District of Columbia at any time from disposing of the stand or stall occupied by such party. Pawnbrokers. Butchers. Proviso. drays. Sixteenth. Carts, wagons, and drays shall pay annually Carts, wagons, and as follows: Wagons, eight dollars; carts, four dollars; drays, four dollars; hand-carts, two dollars: Provided, Proviso. That no license shall be required for light wagons kept exclusively for pleasure. Concerts, exhibitions, and balls for Seventeenth. The managers of concerts, exhibitions, and balls for gain, not otherwise enumerated, or games of any gain." kind, where an admission fee is charged, shall pay for each day five dollars. Eighteenth. Circuses shall pay two hundred dollars for each week or part thereof. Every building, tent, space, area, where feats of horsemanship or acrobatic sports, or theatrical performances pertaining to or being a part thereof, are exhibited, shall be regarded as a circus. Exhibitors of wild animals shall pay twenty-five dollars per week: Provided, That proprietors of circuses, having license as such, shall not be taxed for license for exhibiting wild. animals. Nineteenth. Distillers shall pay fifty dollars. Every person who distills or manufactures spirits shall be deemed a distiller. Twentieth. Dealers in merchandise of any kind what Circuses. Proviso. Distillers. Dealers in mer wise provided for. chandise not other ever, not otherwise provided for, shall pay annually four dollars of each thousand dollars, or fractional part thereof, of capital invested in business: Provided, That no license shall be for a less sum than five dollars. Proviso. Dealers in liquors, wines, and cordials. Proviso. Proviso. Produce dealers. Proviso. Non-resident deal ers. Non-resident deal and cordials. Twenty-first. Dealers in distilled and fermented liquors, wines, and cordials shall pay annually ten dollars for each thousand dollars of capital invested: Provided, That no license shall be for a less sum than twenty-five dollars: And provided further, That this license shall not authorize any persons to sell any distilled or fermented liquors, wines, or cordials in less quantities than one pint. Twenty-second. Produce dealers shall pay annually twenty-five dollars. Every person whose business it is to buy and sell produce, fish, meats, or fruits from wagons or carts, stalls, stores, or stands, shall be regarded as a produce dealer. No additional license shall be required of a produce dealer for selling meat or for selling groceries, when the capital invested is less than one thousand dollars: Provided, That any person selling produce of his own raising shall not be liable for license for selling the same. Produce dealers having stands in the several markets shall pay a license for each; the same selling from wagons and from a store at the same time, shall be liable for each. Twenty-third. Non-resident dealers shall pay five hundred dollars annually. Every person whose business is located beyond the limits of the District of Columbia, and who, either in person or otherwise, may solicit orders for merchandise, except distilled or fermented liquors, wines, and cordials, by sample or otherwise, shall be regarded as a non-resident dealer. Twenty-fourth. Non-resident dealers in distilled and ers in liquors, wines, fermented liquors, wines, and cordials shall pay annually six hundred dollars. Every person whose business house is located beyond the limits of the District of Columbia, and who, either in person or otherwise, may solicit orders for distilled or fermented liquors, wines, and cordials, by catalogue or otherwise, shall be regarded as a non-resident dealer in distilled or fermented liquors, wines, and cordials. Gift enterprises. Twenty-fifth. The proprietors of gift enterprises shall pay one thousand dollars annually. Every person who shall sell or offer for sale any real estate or article of mer chandise of any description whatever, or any ticket of Hacks, cabs, omnibuses, street cars, Twenty-sixth. The proprietors of hacks, cabs, and omnibuses, and street cars, and other vehicles for transporting &c. passengers for hire, shall pay annually as follows: Hacks and carriages, ten dollars; one-horse cabs, six dollars; omnibuses, ten dollars; street cars, six dollars, or other vehicles capable of carrying ten passengers or more at one time, ten dollars. Twenty-seventh. The proprietors of hotels shall pay, annually, as follows: Hotels containing twenty rooms or less, suitable for the accommodation of guests, twentyfive dollars; the same, containing more than twenty rooms, suitable for the accommodation of guests, one dollar for each room over twenty. Every place where food and lodging are provided for and furnished to travelers and sojourners for pay, shall be regarded as a hotel: Provided, That a hotel license shall not authorize the sale of distilled or fermented liquors, wines, or cordials. Twenty-eighth. Proprietors of intelligence offices, who charge for services, shall pay annually ten dollars. Hotels. Proviso. Intelligence offices. Fire insurance Twenty-ninth. Fire insurance companies shall pay annually fifty cents on each thousand dollars of capital companies. invested. Every company, firm, or corporation, whose business it is to grant policies of insurance for buildings of any kind, boats, vessels, and ships, furniture, or merchandise, against loss by fire, shall be regarded as a fire insurance company. Thirtieth. Life insurance companies shall pay annually Life insurance fifty cents on each thousand dollars of capital invested. companies. Every company, firm, or corporation, whose business it is to insure the life of any person, or who may agree to pay |