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to the person insured any sum of money, in case of accident to said person, or who may agree, on conditions, to pay to the person insured an annuity, shall be regarded as a life insurance company.
Thirty-first. Insurance agents shall pay annually fifteen dollars, and, in addition, a monthly tax of one per centum on the gross receipts of such agency, whether such receipts are in cash or notes for the part payment of premium. Every person whose business it is to act as agent for any life or fire insurance company, whose principal office is located beyond the District of Columbia, shall be regarded as insurance agents: Provided, That in case where any person
agent for more than one company, the license tax of fifteen dollars shall be paid for each company: Provided further, That non-resident insurance agents shall pay two hundred and fifty dollars annually. Every agent or solicitor of insurance, whose office and residence is beyond the limits of the District of Columbia, shall be regarded as a non-resident insurance agent.
Thirty-second. The proprietors of junk-shops shall pay forty dollars annually. Every person whose business it is to keep a store or office for buying and selling old iron, rays, paper, second-hand clothing, or like old material, shall be deemed the keeper of a junk-shop. Dealers in old barrels shall pay a license of ten dollars.
Thirty-third. The proprietors of livery stables shall pay as follows: Not exceeding ten stalls, twenty-tive dollars, and two dollars for each additional stall more than ten. Any person whose business it is to keep horses for hire, or to keep, board, or feed horses for others, shall be regarded as a livery-stable keeper: Provided, That nothing contained in this clause shall be so construed as to exempt livery-stable keepers from procuring additional license for running cabs, hacks, or hackney carriages.
Thirty-fourth. Proprietors of ground: used for horseracing or tournaments shall be required to pay a weekly tax of twenty-five dollars or five dollars per day, when so used.
Thirty-fifth. Photographers shall jay annually twenty dollars. Any person who makes for sale photographs, ambrotypes, daguerreotypes, or pictures by agency of light, shall be regarded a photographer.
Thirty-sixth. Peddlers residing in the District of Co
Grounds used for horse - racing or tournaments.
lumbia shall pay fifty dollars annually. Any person, a resident of the District of Columbia, who may offer for sale from house to house, or from a wagon, dry goods, fancy goods, notions, toys, and similar articles, shall be known as a peddler.
Thirty-seventh. Non-resident peddlers shall pay two hundred dollars annually. Any person who may offer for sale from house to house, or from a wagon, articles enumerated in paragraph thirty-six of this section, shall be known as a non-resident peddler.
Thirty-eighth. Real estate agents shall pay twenty-five Real estate agents. dollars annually, and in addition pay monthly a tax of one-fourth per centum on gross receipts. Every person whose business it is to sell or offer for sale real estate for others, or to rent houses, stores, or other buildings, or real estate, or to collect rents for others, shall be regarded as real estate agents: Provided, That license as real estate agents shall not authorize any person to act as auctioneer without license as such.
Thirty-ninth. Rectifiers shall pay twenty-five dollars Rectifiers. · annually. Every person who rectifies, purities, or refines distilled spirits or wines by any process, or who, by mixing distilled spirits or wine with any materials, manufactures any spurious, imitation, or compound liquors for sale, under the name of whisky, brandy, gin, run, wine, “spirits,” or “ wine bitters," or any other name, shall be regarded as a rectifier: Provided, That rectifiers shall not require license as liquor dealer for the sale of spirits, and so forth, of their own rectification. Fortieth. Proprietors of restaurants and eating-houses Restaurants and
eating-houses. shall pay twenty-five dollars annually. Every place, the business of which is to provide meals and refreshments, except distilled or fermented liquors, wines, and cordials, for casual visitors, shall be regarded as a restaurant or eating-house.
Forty-first. The proprietors of theaters shall pay annually one hundred dollars: Provided, That license may be granted for theatrical performances for one week on the payment of twenty dollars. Every edifice used for the purpose of dramatic, operatie, or other representations, plays, performances, or burlesques, for admission to which entrance money is received, whether such fee is intended solely for admission or to convey a right, without further charges, to distilled or fermented liquors, wines, cordials,
to be drank on the premises or elsewhere, but not including hall rented or occasionally used for concerts or the
atrical representations, shall be regarded as a theater. Variety theaters. Forty-second. The proprietors of variety theaters shall
pay five hundred dollars annually. Every hall or building used for burlesque, dramatic, and operatic representations, or other funny plays or performances, shall be known as a variety theater, and shall include also places where
liquors are sold, dispensed, or given to persons in the auProviso. dience: Provided, That nothing herein contained shall
be so construed as to include a license for the sale of liquors: Provided further, That a license may be granted for one week on the payment of twenty-five dollars.
Forty-third. Contractors, whose gross receipts are in excess of five thousand a year, shall pay twenty-five dollars annually. Every person who contracts for building railroads, bridges, shijs, or buildings, or for paving or grading streets or sidewalks, or for building sewers and other work of a like character, shall be regarded as a contractor.
Forty-fourth. Book agents shall pay ten dollars annually. Every person whose business it is to solicit subscriptions for or deliver books or maps, shall be regarded as a book agent: Provideil, That only one person shall be authorized to solicit orders or deliver books, maps, or engravings under one license.
Forty-fifth. Manufacturers of illuminating gas shall pay a tax of five hundred dollars annually.
Forty-sixth. Claim agents shall pay fifteen dollars annually. Every person whose business it is to prosecute claims before the executive departments of the General Government or the District of Columbia shall be regarded
as a claim agent. Patent agents. Forty-seventh. Patent agents shall pay twenty-five dol
lars annually. Every person whose business it is to precure patents shall be regarded as a patent agent.
Forty-eighth. Ice dealers shall pay annually four dollars on each thousand dollars of capital invested. Every person, firm, company, or corporation whose business it is to sell ice, shall be regarded as ice dealers: Provided, That persons who may sell or peddle ice from house to house, and not acting as the agent or employé of any person, firm, or corporation, shall not be liable for any license, except on the wagon used for the purpose.
Tax on personal
Sec. 22. And be it further enacted, That for the purposes of this act, the word person shall signify and include firms, corporations, or company. Words of one number shall signify and include words of both numbers, respectively. Words of one gender shall signify and include words of of every gender, respectively. The word agent shall signify and include every person acting for another. The word merchandise shall signify and include every article of commerce, whether sold in bulk, by sample, catalogue, or otherwise. Dealers shall signify and include every person engaged in selling or offering for sale by sample, catalogne, or otherwise.
Sec. 23. And be it further enacted, That in consequence of the increase in the rates of license over the old laws property. and ordinances of Washington, Georgetown, and the Levy Court, the tax on personal property shall be seventy cents on each and every hundred dollars: Provided, That the Proviso. tax on bonds, promissory notes, and other securities bearing interest shall not exceed five per cent. upon the income thereof.
SEC. 24. And be it further enacteil, That all laws and ordinances of the corporations of Washington and George- police regulations town and the Levy Court, providing police regulations for the several businesses of the citizens of the District of Columbia, are hereby continued in force; and all acts and Repealing clause. ordinances, or parts of the same, of the said corporations of Washington and Georgetown and the Levy Court and the District of Columbia, inconsistent with the provisions of this act, are hereby repealed ; and whereas an emergency exists, this act shall go into effect immediately on and after its passage.
Approved August 23, 1871.
Laws and ordi
continued in force.
Act to take effect at once.
August 23, 1871.
CHAP. LXX.-'An Act to cause a water-main to be laid along C street
south, from Serenth to First street. Be it enacted by the Legislative Assembly of the District of Columbia, That the Board of Public Works be, and they Water-main to be are hereby, requested to cause a water-main to be laid south. along C street south, from Seventh to First street west, and to defray the expense thereof a sum sufficient be, and Appropriation. is hereby, appropriated out of the water fund, said fund
on C street
to be reimbursed by such assessments and collections on all lots and parts of lots bordering on the line of said water-main as is authorized by existing laws.
Approved August 23, 1871.
August 23, 1871. CHAP. LXXI.-An Act amendatory of an act entitled “An act prescrib
ing the mode of assessments and prociling for the collection thereof," opproveil August ten, eighteen hundred and seventy-one.
Be it enacted by the Legislative Assembly of the District of Aca Promed Columbia, That the act entitled “ An act prescribing the ** amended by mode of assessments for special improvements and providstriking out 6, and insertingir ing for the collection thereof,” approved August ten, teen por centum per eighteen hundred and seventy-one, be, and the same is
hereby, amended by striking out the words “twenty per centum,” wherever they occur in the fifth section of said act, and inserting in lieu thereof the words “ fifteen per centum per annum.”
Approved August 23, 1871.
tendents of election
August 23, 1871. CHAP. LXXII.-- An Act regulating the holding of general elections in the
District of Columbia and proriding for ascertaining the results thereof, and for notifying persons who may be elected to any office in said District.
Be it enacted by the Legislative Assembly of the District of Three superin. Columbia, That the Governor of the District of Columbia, to be appointed. ten days prior to each general election, shall appoint three
superintendents of each election precinct or place of voting in said District : Provided, That if any of the persons appointed superintendents as aforesaid shall decline to act as such, or fail to appear at the time and place of holding
any election, the Governor, on ascertaining the fact, shall Vacancies to be appoint a proper person or persons to fill the vacancies
aforesaid; and whenever any person appointed as aforesaid shall fail to appear at the precinct for which he may be appointed it shall be the duty of the superintendents present thereat to immediately notify the Governor thereof. Each of the superintendents, before entering upon the performance of their duties, shall take the oath or affirmation prescribed by the thirty-first section of the act of Congress, entitled “An act to provide a government for the District of Columbia," approved February twentyfirst, eighteen hundred and seventy-one, which oath or