THE DIRECT AD VALOREM STATE TAX.

SEC. 3. An annual direct ad valorem State tax of one-half of one per centum of the cash value thereof, estimated in lawful coin of the United States, on all real property situate and all personal property owned in this State, save so much thereof as is exempted from taxation by the laws of this State, or of the United States, onefourth for the benefit of public schools, and three-fourths for the support of the State government, and for such other purposes as may be by law directed.

THE DIRECT AD VALOREM COUNTY TAX.

SEC. 4. An annual direct ad valorem county tax of one-half the above mentioned rate of taxation on all real property situate, and all personal property owned in each county in this State, save so much thereof as is exempted from taxation, as aforesaid, for the support of the several county organizations thereof, and for such other public purposes as the courts thereof may order. This tax, if deemed too large, may, before the collection thereof, be reduced to any specific less rate by order of the county court.

THE DIRECT AD VALOREM ROAD AND BRIDGE TAX.

SEC. 5. An annual direct ad valorem tax of one-fourth of one per centum shall be levied on the value of all property subject to taxation thereby for public roads and bridges, to be applied by the county courts, subject to such regulations as the Legislature may. prescribe. Also, an annual poll tax of not less than one dollar upon each and every male person over twenty-one years of age, for the same purpose, to be imposed at the discretion of each county court, respectively, any person thus taxed having the option of working upon said roads or bridges at the rate of one dollar per day.

THE OCCUPATION TAX.

SEC. 6. There shall be levied on and collected from every person, firm or association of persons, pursuing any of the following named cccupations, an aunual tax (except when herein otherwise provided) on every such occupation or separate establishment, as follows: For selling spirituous. vinous, malt, and other intoxicating liquors, in quantities less than a quart, one hundred and fifty dollars; provided, that this section shall not be so construed as to include any wines or beer manufactured in this State. For every billiard, baga

telle, pigeon hole or Jenny Lind table, or anything of the kind used for pleasure or profit, twenty-five dollars; for every nine or ten-pin alley, within any incorporated city or town, used for profit, two hundred dollars; for every nine or ten-pin alley beyond the limits of any incorporated city or town, or county site, used for profit, one hundred dollars. For every foot peddler, ten dollars in each and every county; for every one horse peddler, or a peddler with one yoke of oxen, twenty five dollars in each and every county; for every peddler with two horses, or two yoke of oxen fifty dollars in each and every county in which he may pursue such occupation; provided, that nothing herein contained shall be so construed as to include traveling venders of fruits, or fruit trees, or goods or wares exclusively manufactured in this State. For every gift enterprise, five hundred dollars. For every theatre or dramatic representation, for which pay for admittance is demanded or received, for each rep resentation thereof, five dollars; provided, that theatrical or dramatic entertainments, given by amateur performers, or for charitable purposes, shall not be herein included. For every circus where equestrian performances or acrobatic feats are exhibited, for which pay for admittance is demanded or received, for each performance thereof, notwithstanding more than one such may take place daily, twenty-five dollars. For every menagerie, wax-work, or exhibition of any kind, when a separate fee for admission is demanded or received, five dollars for every day on which fees for such admission are received. For every concert, where a fee for admittance is demanded or received, five dollars. Entertainments for charitable purposes are exempted. For every hotel in any city or town of three thousand inhabitants or more, fity dollars; in one of less than three thousand, and more than one thousand inhabitants, twenty-five dollars; and for all other hotels, fifteen dollars. For every cook-shop, eating house or boarding house, fifteen dollars; provided, that no house be considered a boarding house unless there are kept as many as four regular boarders at one time, exclusive of all school children; and provided further, that no house shall be conside ed a boarding house whose annual income is less than three hundred dollars For every livery stable in any city or town of five thousand inhabitants or more, fifty dollars; in one of less than five thousand and more than three thousand inhabitants, twenty-five dollars; in one of less than three thousand and more than one thousand inhabitants, ten dollars; and for all other livery stables, five dollars. For every distillery, one hundred dollars. For every brewery, fifty dollars. From every wholesale merchant, an annual tax of one hundred and fifty dollars; from every first-class retail merchant, an annual tax of one hundred dollars;

from every second-class retail merchant, an annual tax of fifty dol lars; and from every third-class retail merchant, an annual tax of twenty-five dollars; and from every fourth-class retail merchant an annnal tax of ten dollars. A wholesale merchant is one whose an nual purchases amount to one hundred thousand dollars or more; a first-class retail merchant is one whose annual purchases amount to less than one hundred thousand dollars and more than fifty thousand dollars; a second-class retail merchant is one whose annual purchases amount to less than fifty thousand dollars and more. than twenty-five thousand dollars; and a third-class retail merchant is one whose annual purchases amount to less than twenty-five thousand dollars; and all retail merchants not of the first, second or third class, shall be considered of the fourth class. A merchant is any person or firm engaged in buying or selling goods, wares. or merchandise of any kind whatsoever. Every person or firm selling goods by sample, card or otherwise, shall also be considered a merchant; provided, that the county tax for selling goods by sample, card or otherwise, shall be collected in only one county; that no person or firm selling exclusively goods manufactured in this State shall be so considered. From every traveling agent selling or bartering patent rights, patent or specific medicines, fifty dollars. From every person or firm dealing in stocks or bills of exchange in any city or town exceeding five thousand in populat on, an annual tax of two hundred and fifty dollars; and from any such person or firm in any city or town of less than five thousand inhabitants, an annual tax of fifty dollars. From every life insurance company doing business in this State, an annual tax of five hundred dollars; from every fire and marine insurance company doing business in this State, an annual tax of two hundred and fifty dollars; said tax to be paid by the company to the Comptroller of State, whose receipt, under scal, shall be issued to the company, certified copies of which, when furnished to agents, shall be authority to work in any county in the State; said tax to be assessed in the county where the principal office of such company is located; and when the principal office is located in another State, to be assessed in the county where the principal or general State agency exists. From every physician, surgeon or dentist, an annual tax of ten dollars. From every attorney-at-law, an annual tax of ten dollars. From every owner or operator of a daguerrean or such like gallery, by whatever name it may be known or called, if in any city or incorporated town of less than five thousand inhabitants, twentyfive dollars; if more than five thousand inhabitants, fifty dollars: and if elsewhere, ten dollars. From every auctioneer, an annual direct tax of fifty dollars. From every person or firm keeping

a barber shop, five dollars for each and every chair therein at which a barber works. From every person or firm following the occupation of ship, merchandise or cotton broker, an annual tax of forty dollars. From every pawnbroker, an annual tax of thirty dollars. From every keeper of a public ferry, an annual tax of ten dollars. From every keeper of a toll bridge, an annual tax of ten dollars. From every person or firm, buying or selling upon commission, an annual tax of fifty dollars. From land agents there shall be collected an annual tax of ten dol lars. The term land agent shall be construed to mean any person or members of a firm or association of persons, performing for compensation any of the following services: purchasing or selling real estate for others, purchasing or selling land certificates, examining into land claims belonging to others, and reporting on the condition thereof. But the term land agent shall not be so construed or interpreted as to levy any tax, in addition to the ten dollars levied on any lawyer or any duly licensed attorney-at-law. The county courts of the several counties of this State shall have the power of levying taxes equal to one-half of the amounts herein levied; provided, that traveling agents of patent rights, patent and specific medicine, physicians, surgeons, dentists, attorneys-at-law and land agents, shall pay such State and county tax but once in each year, and in the county of their residence; and provided further, that the several county courts shall not be authorized to levy any county tax on the incomes of railroads or telegraph companies; provided further, that any one wishing to pursue any of the above named vocations for a less period than one year, may do so by paying a pro rata amount of such occupation for the period he may desire; provided further, that no occupation license shall issue for a less period than three months.

SEC. 7. There shall be levied on and collected from any and all railroads and telegraph companies doing business in this State, an annual tax of one per centum upon the net receipts of the same.

THE TAX FOR DISTRICT SCHOOL HOUSES.

SEC. 8. A direct ad valorem tax, for the year 1871, of one-fourth the amount of the direct ad valorem State tax, on all real property situate, and all personal property owned in each school district in this State, save so much thereof as is exempted as aforesaid, to "provide the necessery (Constitution, article nine, section seven,) school houses in each district, and insure the education of all the scholastic inhabitants of the several districts." This tax, if deemed too large, may before the collection, be reduced to any specific less rate by order of the county court.

THE SUPPLEMENTAL TAX.

SEC. 9. A supplemental tax, of ten per centum interest, upon the amount of each of the taxes hereby levied, is levied upon all property subject to taxation, which is not assessed, or is not paid upon, as directed by this act, which shall be compounded annually from the year when due until paid, and a like supplemental tax is levied upon the poll tax when the same is not paid when due.

BY WHOM TAXES SHALL BE ASSESSED AND BY WHOM COLLECTED.

SEC. 10. Taxes shall be assessed by justices of the peace, and shall be collected by the sheriffs of the several counties, except the county occupation tax which shall be collected by the county treasurer; which officers, in so far as their duties under this act are concerned, shall be authorized to act by deputy; any justice of the peace or other county officer being eligible for appointment as deputy. The county court of any organized county, to which any unorganized county or counties, or territories not laid out into counties, may be or may have been attached for judicial purposes, shall designate one or more of the magistrates composing it, whose duty it shall be to proceed into such unorganized county or counties, or territories, and assess the taxes in like manner as provided for in this act for organized counties; and it shall be the duty of the sheriff in such organized county, whenever the assessment roll of such unorganized county or counties, or territories, has been placed in his hands, to proceed into such unorganized county or counties, and collect the taxes in like manner as provided for in the organized counties of the State. In organized counties, where any vacancy may exist in any precinct, by failure of such precinct to elect a magistrate, or from any other cause, the county court shall designate one of their number to assess the taxes in such precinct.

WHERE PROPERTY MAY BE RENDERED FOR TAXATION.

SEC. 11. All property may be rendered for taxation in the county where the owner or the agent of the owner thereof resides, or in the county where it, or the greater part of it is situate; and it shall be the duty of any party or parties representing any chartered, incorporated or other company or association, to have their taxable property assessed at the precinct where the principal office of the same is located.

SEC. 12. The justices of the peace, or their agents, shall call upon every person in their respective precincts, required by this act,