(7^ a ^ // DEPARTMENTOF COMMERCE Ll '^^ BUREAU OF THE CENSUS SAM. L. ROGERS, Directoh SPECIFIED SOURCES OF MUNICIPAL REVENUE INCLUDING SPECIAL ASSESSMENTS, BUSINESS TAXES OTHER THAN ON THE LIQUOR TRAFFIC, GENERAL LICENSE TAXES, AND LICENSE TAXES ON DOGS, IN CITIES HAVING A POPULATION OF OVER 30,000 1917 WASHINGTON GOVERNMENT PRINTING OFFICE ltl8 10, REPORTS ON STATISTICS OP CITIES AND STATES ISSUED BY THE BUREAU OF THE CENSUS FOR THE YEAR 1917. Financial Statistics of Cities Having a Population of Over 30.000; 1917. Specified Sources op Municipal Revenue, Including Special Assessments, Business Taxes Other Than on the Liquor Traffic, General License Taxes, and License Taxes on Dogs, in Cities Having a Popitlation of Over 30,000: 1917. Statistics op Fire Departments of Cities Having a Population of Over 50,000: 1917. , Financial Statistics of States: 1917. (2) CONTENTS. INTRODUCTION. Scope of report Subjects presented. Terminology Municipal revenues Taxes and the sovereign power of taxation Subjects, objects, and methods of taxation Classification of taxes Special assessments Business ta.xes General license taxes License taxes on dogs Purpose of report Revenue derived from taxes on the liquor traffic Revenue receipts from taxes on the liquor traffic and from other business license taxes Receipts from specified sources of revenue Table 1. — Receipts from taxes on the liquor traffic and from other business licenses, for specified years: 1903-1917 Table 2. — Per cent of total revenue receipts formed by receipts from taxes on the liquor traffic and from other busineas licenses, for specified years : 1903-1917 Table 3. — Total revenue receipts and receipts from specified sources of revenue: 1917 Per cent distribution of all revenue receipts Table 4. — Per cent distribution, by principal classes, of all revenue receipts: 1917 Schedules of municipal revenue from specified sources Special assessments Excess condemnation Business licenses other than on the liquor traffic SPECIAL ASSESSMENTS, BUSINESS TAXES OTHER THAN ON THE LIQUOR TRAFFIC, GENERAL LICENSE TAXES, AND LICENSE TAXES ON DOGS. Provisions in cities of — Alabama Arkansas California Colorado Connecticut Delaware District of Columbia. Florida Georgia Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota .- Page. 30 39 40 44 45 47 47 48 52 62 62 65 67 69 72 75 76 77 78 83 86 Provisions in cities of- Missoiui Montana Nebraska New Hampshire... • New Jersey New York North Carolina Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina Tennessee Texas Utah Virginia Washington West Virginia Wisconsin Pag«. 7 8 9 9 9 9 10 11 11 11 11 11 12 13 13 13 17 20 24 25 27 27 28 29 Page. 88 94 94 95 95 100 103 106 109 Ul 112 117 118 121 126 128 129 135 137 138 (3) LETTER OF TRANSMITTAL. DEPARTMENT OP COmfERCE, Bureau op the Census, Washington, D. C, December 29, 1917. Sm: I transmit herewith a report relating to certain soiirces from which cities having a population of over 30,000 derived a part of their revenue in the fiscal year 1917. The data presented pertain to foiu- sources of revenue: Special assessments, business taxes other than on the liquor traffic, general hcense taxes, and license taxes on dogs. This report was prepared under the supervision of Starke M. Grogan, chief statistician for statistics of states and cities; Lemuel A. Carruthers, chief of division; and A. H. O. Rolle. The text discussion was prepared under the immediate supervision of Morris J. Hole. Respectfully, Sam. L. Rogers, Director of the Census. Hon. William C. Redfield, Secretary of Commerce. SPECIFIED SOURCES OF MUNICIPAL REVENUE IN CITIES HAVING A POPULATION OF OVER 30,000: 1917. INTRODUCTION. Scope of eeport. — The statistics of this report relate to 216 uicorporated cities, the incorporated towns of BrookUiie, Mass., and West Hoboken, N. J., and the borough of Norristown, Pa. Each of these 219 municipalities had, at the middle of the fiscal year reported, an estimated population of over 30,000. For convenience all of these mimicipalities are, in this report, referred to as cities. The following statement shows the names of all cities for wliich statistics are presented in this report, together with the rank of each in popula- tion, the date of the close of its fiscal year, and its estimated population at the middle of its fiscal year. The location of each of these cities is shown on the accompanying map of the United States. Rank of city. 33 111 146 114 109 184 10 30 134 98 122 12 166 188 200 24 120 48 57 121 39 211 78 71 17 85 119 32 128 142 95 192 193 2 202 162 88 171 91 179 118 104 84 23 94 100 STATE AND CITY. Alabama: Birmingham Mobile Montgomery Arkansas: Little Rock California: — « Berkeley —«-. Fresno '-—Los Angeles — - Oakland — Pasadena .>— Sacramento — — San Diego ■=—- San Francisco '•'-— San Jose ^~' Stockton Colorado: Colorado Springs... Denver Pueblo Connecticut: Bridgeport Hartiord New Britain New Haven Stamford Waterbury Delaware: Wilmington District of Columbia Washington Florida: Jacksonville Tampa Georgia: Atlanta , Augusta Macon Savannah Idaho: Boise Illinois: Aurora Chicago Dan\'ille Decatur East St. Louia JoHet Peoria Quincy Kockford Springfield Indiana: Evansville Fort Wayne Indianapolis South Bend Terre Haute Date of close of fiscal year. Sept. Sept. June 30, 1916 30. 1916 30. 1917 Dec. 31, 1916 June June June June June Dee. Dec. June Nov. Dec. Dec. Dec. Dec. Mar. Mar. Mar. Dec. Jan. Dec. 30, 1917 30, 1917 30, 1917 30, 1917 30, 1917 31, 1916 31. 1916 30. 1917 30, 1916 31,1916 31, 1916 31, 1916 31. 1916 31. 1917 31, 1917 31, 1917 31, 1916 9, 1917 31, 1916 June 30, 1917 June 30, 1917 Dec. May Dec. Dec. Dec. Dec. 31. 1916 31. 1917 31, 1916 31, 1916 31, 1916 31, 1916 Apr. 30, 1917 Dec. Dec. Apr. Apr. Dec. Apr. Dec. Apr. Dec. Feb. Dec. Dec. Dec. Dec. Dec. 31, 1916 31. 1916 30. 1917 30, 1917 31. 1916 30. 1917 31. 1916 30, 1917 31, 1916 28. 1917 31, 1916 31, 1916 31, 1916 31, 1916 31, 1916 Population at middle of fiscal year (estimated). 179, 773 57, 976 43, 662 57, 343 59, 040 35, 636 519, 206 202, 504 48, 277 66, 895 54, 103 467, 269 38, 826 35, 358 32, 971 260, 800 54,462 122, 365 111, 383 54, 192 149, 685 30, 907 86, 973 94,817 366, 631 76, 101 54, 871 190, 558 50, 245 45, 757 68, 805 34,547 34, 204 2, 497, 722 32, 497 39, 966 74, 708 38, 010 71, 458 36, 809 55, 185 61, 370 76, 078 76, 183 271, 708 68, 946 66, 083 Rank of city. STATE AND CITY. 174 206 130 65 163 113 183 69 131 92 115 158 28 204 16 189 102 5 97 201 52 140 165 44 1.54 133 101 66 53 64 126 49 145 167 169 132 77 63 181 214 35 135 7 117 43 187 129 152 116 Iowa: Cedar Rapids. Council Bluffs Davenport Des Moines Dubuque , Sioux City Waterloo Kansas: Kansas City. . . Topeka Wichita Kentucky: Covington Lexington Louisville Newport Louisiana: New Orleans.. Shreveport Maine: Portland Maryland: Baltimore Massachusetts : Boston Brockton Brookline Cambridge . . . . Chelsea Everett Fall River Fitchburg Haverliill Holyoke Lawrence Lowell Lynn Maiden New Bedford . . Newton Pittafield Quincy Salem Somerville Springfield Taunton Waltham Worcester Michigan: Bay City Detroit Flint Grand Rapids. Jackson Kalamazoo Lansing Saginaw Date of close of fiscal year. Mar. Mar. Mar. Mar. Feb. Mar. Mar. Dec. Dec. Dec. Dec. Dec. Aug. Dec. Dec. Dec. Dec. 31 Dec. 31 Jan. Nov. Dec. Mar. Dec. Dec. Dec. Nov. Dec. Nov. Dec. Dec. Dec. Dec. Dec. Dec. Doc. Dec. Dec. Dec. Nov. Nov. Jan. Nov. June 30 June 30, Feb. 28 Mar. 31 Dec. 31 Mar. 31 Apr. 30 June 30, 19J7 1917 1917 1917 1917 1917 1917 1916 1916 1916 1916 1916 1916 1916 1916 1916 1916 1916 1917 1916 1916 1917 1916 1916 1916 1916 1916 1916 1916 1916 1916 1916 1916 1916 1916 1916 1916 1916 1916 1916 1917 1916 1917 1017 1917 1917 1916 1917 1917 1917 Population at middle of fiscal year (estimated). 37, 489 31, 572 4«9,013 102, 211 39, 910 57, 451 35, 916 99, 437 48, 726 70, 722 57, 144 41,097 238, 277 31, 927 371,747 35, 230 63,867 589, 621 757, 420 67, 307 32, 730 113, 309 46, 192 39, 233 128, 366 41,728 48, 477 65, 185 100,.560 113, 245 102, 425 51, 155 117,917 43, HS 38, 629 38, 136 48, 562 87, 039 105, 715 36, 256 30, 007 163, 081 48, 166 603, 993 55, 208 128, 924 35, 363 49,366 42, 232 56, 055 (7) SPECIFIED SOURCES OF REVENUE— INTRODUCTION. Rank of city. 72 18 27 196 21 79 4 159 147 139 34 80 112 93 61 151 75 82 20 15 197 89 42 156 56 150 62 177 173 123 11 170 180 176 172 1 175 217 25 68 37 81 76 67 161 219 208 73 105 14 6 29 45 160 186 178 125 31 59 212 143 70 207 STATE AND CITY. Minnesota: Duluth Minneapolis St. Paul Missouri: Joplin Kansas ('ity St. Joseph St. Louis Springfield Montana: Butte Nebraska; Lincoln Omaha New Hampshire : Manchester New Jersey: Atlantic City... Bayonne Camden East Orange Elizabeth Hoboken Jersey City Newark Orange Passaic Paterson Perth Amboy... Trenton West Iloboken.. New York: Albany Amsterdam Auburn Bingham ton Buffalo , Elmira Jamestown Mount Vernon.. New Rochelle.. New York Niagara Falls... Poughkeepsie... Rochester Schenectady Syracuse Troy Utica Yonkers North Carolina: Charlotte Wilmington Winston-Salem . Ohio: Akron , Canton Cincinnati Cleveland Columbus Dayton Hamilton Lima Lorain Springfield Toledo Youngs to wn Zanesville Oklahoma; Muskogee Oklahoma City. Tulsa Date of close of fiscal year. Dec. Dec. Dec. June Apr. Apr. Apr. June 31, 1916 31, 1916 31. 1916 30. 1917 17, 1917 17, 1917 10, 1917 30, 1917 Apr. 30, 1917 Aug. Dec. 31,1916 31, 1916 Dec. 31, 1016 Dec. Apr. Dec. Dec. June Apr. Nov. Dec. Dec. June June Dec. Feb. Dec. Dec. Dec. June Dec. June Dec. Feb. Apr. Dec. Dec. Dec. Dec. Dec. Dec. Dec. Dec. Dec. Dec. Apr. June Apr. Dec. Dec. Dec. Dec. Dec. Dec. Dec. Dec. Dec. Dec. Dec. Dec. Dec. June June June 31. 1916 30. 1917 31, 1916 31. 1916 30. 1917 30, 1917 30, 1916 31, 1916 31. 1916 30. 1917 30, 1917 31, 191G 28, 1917 31, 1916 31, 1916 31. 1916 30. 1917 31. 1916 30. 1917 31. 1916 28. 1917 30, 1917 31, 1916 31, 1916 31, 1916 31, 1916 31, 1916 31, 1916 31, 1916 31, 1916 .31, 1916 31. 1916 30. 1917 1, 1917 30, 1917 31, 1916 31, 1916 31, 1916 31,1916 31, 1916 31,1916 31, 1916 31, 1916 31, 1916 31, 1916 31, 1916 31, 1916 31. 1916 30. 1917 30, 1917 30, 1917 Population at middle of fiscal year (estimated). 94, 495 363, 454 247. 232 33, 308 300, 215 85, 611 760, 454 40, 755 43, 636 46, 386 165, 470 78, 283 57, 660 70, 663 106. 233 42, 458 87, 760 77, 584 305, 827 408, 894 33, 080 73, 111 139, 477 41, 185 111, 990 43, 139 106, 003 37. 103 37, 604 53, 973 472, 169 38, 120 36, 722 37, 336 37, 759 5, 602, 841 37, 353 30, 390 258, 959 99, 519 155, 624 77, 916 87, 401 99, 838 40, 135 30. 104 31, 509 90, 625 60, 852 410, 476 674, 073 214,878 127, 224 40, 496 35, 384 36,964 51, 5.50 198, 117 108, 385 30, 863 45, 695 95, 265 31,541 Rank of city. 103 110 155 215 87 90 96 127 136 157 210 3 9 58 41 83 194 124 218 108 26 144 106 191 107 168 40 51 190 46 99 60 153 55 47 195 209 50 198 74 164 36 149 199 185 19 38 54 216 1.37 148 203 205 213 13 182 138 141 STATE AND CITT. Date of close of fiscal year. Oregon: «— Portland Pennsylvania: Allen to^vn Altoona Chester Easton Erie Harrisbui'g Johnstown Lancaster McKeesport... Newcastle Norristown . . . , PhiladeljAia. . Pittsburgh Reading Scranton Wilkes-Barre.. Williamsport.. York Rhode Island; Newport Pawtucket Pro^ddence Woonsocket... South Carolina: Charleston Columbia Tennessee: Chattanooga... Knox\alle Mempliis NashviOe Texas: Austin Dallas El Paso Fort Worth... Galveston Houston San Antonio. . Waco Utah: Ogden Salt Lake City VlRGINL^: Lynchburg Norfolk Portsmouth . . . Richmond Roanoke Washington; Bellingham . . . Everett ~~vSeattle Spokane -^■Tacoma West Virginia; Charleston Huntington... Wheeling Wisconsin; Kenosha La Crosse Madison Milwaukee Oshkosh Racine Superior Nov. 30, 1916 Dec Dec Dec Jan. Jan. Dec Dec June Dec. Dec. Dec. Dec. Dec. Dec. Dec. Jan. Dec. Dec. Dec. Dec. Sept Dec. Dec Dec Sept Sept Dec. Dec. Dec. May Mar. Dec. Feb. Dec. May Mar. Dec. Dec. Jan. June Dec. Jan. Dec. Dec Dec Dec Dec Dec June June June Apr. Dec. Dec. Dec. Sept Dec. Sept 31, 1916 31, 1916 31, 1916 3, 1917 3, 1917 31, 1916 31, 1916 1, 1917 31, 1916 31, 1916 31, 1916 31, 1916 31, 1916 31.1916 31, 1916 2, 1917 31, 1916 31, 1916 28, 1016 31, 1916 .30, 1916 31, 1916 31, 1916 31,1916 .30, 1916 .30, 1916 31, 1916 31, 1916 31. 1916 1,1917 31. 1917 31. 1916 28. 1917 31. 1916 31. 1917 31, 1917 31, 1916 31. 1916 31. 1917 30, 1917 31. 1916 31. 1917 31, 1916 31, 1916 31, 1916 31,1916 31, 1916 31. 1916 30. 1917 30, 1917 30, 1917 30, 1917 31, 1916 31, 1916 31, 1916 ,30, 1916 31, 1916 30, 1916 Population at middle of fiscal year (estimated). 294, 385 63, 505 58, 659 41,396 30, 533 75, 206 72, 015 68, 529 51, 096 47, 521 41,133 31, 401 1, 709, 518 579, 090 109, 811 146, 811 76, 780 33, 809 51, 656 30, 105 59, 411 253, 726 44, 360 60, 734 34, 611 59, 700 38, 582 148, 995 117,057 34, 814 126, 362 66, 095 107, 079 41, 994 112, 384 125, 658 33, 542 31,404 117, 399 32, 986 90, 380 39, 651 156, 855 43, 284 32, 985 35, 486 348, 639 150, 323 112, 770 30, 500 46, 657 43, 516 31, 995 31, 677 30, 699 436, 535 35, 944 46, 486 45, 991 Subjects presented. — ^This report of the Bureau of the Census presents the provisions for raising certain classes of revenue, that were in force in the 219 cities having more than 30,000 inhabitants in SPECIFIED SOURCES OF REVENUE— INTRODUCTION. 9 1917. In connection therewith there are presented certain financial statistics relative thereto. This survey covers four classes of revenue, as follows: 1. Special assessments. a. For public improvements. b. For public ser\acea. 2. Business taxes other than those on the liquor traffic. a. Collected without issue of license. 5. Collected -irith issue of license. 3. General license taxes. 4. License taxes on dogs. Terminology. — ^Thc significance of the term "rev- enue" and of each of the foiu' classes of revenue named above, as used by the Bureau of the Census, is set forth in the paragraphs which follow. Municipal revenues. — Municipal revenues are the moneys and other wealth received by or placed to the credit of cities and other municipalities for govern- mental purposes that mcrease their assets without increasing their debt liabilities, or that decrease their debt liabilities without decreasing their assets. The aggregate of these moneys and other wealth consti- tutes the revenue of the municipahty, while the por- tion of such wealth derived from a single source, as poU taxes, fuies, or fees, is properly spoken of as a municipal revenue. The revenue of a municipality for a given fiscal year is the net amount that accrues from revenue sources for that year. It includes (1) the taxes levied in accordance with the city's financial program or budget, to meet its governmental costs during that year, whether such revenues are recorded on the tax lists in that or some other year; (2) the special assessments whose levies are authorized for the given year or othenvise made legally available for use during that year; (3) the revenues earned during the year by the operation of public service enterprises, the management of public properties and investments, the loaning of money and leasing of properties, and the performance of services; (4) revenues like subven- tions, which are legally due and receivable during the year; and (5) other amomits received or placed to the credit of the municipality during the year, that in- creased its assets without increasing its liabihties or that decreased its liabilities without also decreasing its assets. The general property tax which accrues as above stated for a specified fiscal year of a given city de- pends upon the laws in force in such city with refer- ence to the time for assessmg and levying the tax, or entering the same on the tax books, and that for pre- paring the budget. In some cities, nota})ly those of the state of Ohio, the tax is levied, and in part col- lected, before the opening of the fiscal year to which it relates; while in others, notably in Chicago and other cities in lUinois, it is levied so late in the fiscal year that the tax does not become due and collectible until some months after the beginning of the succeed- ing year. Taxes and the sovereign power of taxation. — In the l)r()ad significance of the word, taxes are amounts of money, other wealth, or services which, by virtue of that sovereign power of a nation or a state, generally spoken of as the taxing power, are exacted for the support of governments, for meeting general public needs, and for other governmental purposes. Tlie sovereign power of taxation, by virtue of which taxes in this broad sense of the word are exacted, is the power which Cliief Justice Marshall declared "involves the right to destroy," and which, when considered as a right of the government, "is a right which in its nature acknowledges no limit." It includes the power to prescribe the conditions imder which persons and corporations may engage in business and business activities, receive franchises, and enjoy common-law rights and privileges; and also the power to prescribe the conditions under which they may take and hold title to real and other property. Exercising that power, nations and states may take away from the owners of property the legal title to lands and chattels if taxes on the same are not paid when due, and may take away from persons following given occupations or businesses, holding certain franchises, or enjoying specified privileges, the right to follow, hold, or enjoy the same miless, or until, the tax is paid for that special occupation, business, francliise, or privilege. The sovereign power of taxation is by the courts and many writers on public finance differentiated into the so-called "taxing power" and "police power," the first including the power to raise revenue and the second the power of social, industrial, and economic regulation and control. This difference has been evolved by the courts in their efforts to reconcile or adjust the revenue-producing laws as enacted by the legislatures of the several states to the different con- stitutional provisions of those states. The great dif- ferences which exist m the constitutional and statutory provisions under which the 219 cities covered by this report derive their revenues render it impossible, how- ever, for the Bureau of the Census to use this differen- tiation as the basis of any classification of revenue, and hence it employs the phrases "the taxing power" and "the poMce power" only for purposes of reference and for more exact description of certain revenues. Subjects, ohjects, and methods of taxation. — Con- sidered as exacted under the sovereign power of taxa- tion, taxes may be levied upon every person, natural and corporate, and with reference to every object to which the legislative power of the Nation or state ex- tends; but the subject and object of taxation and the amounts of taxes levied upon each at any given time are always determined by public needs and public pohcy with reference to the conservation of order in pohtical societj% the encouragement of industry, and the discouragement of pernicious employment and in- jurioas business or other activities. Fvu-ther, the revenues exacted under the sovereign power of taxa- 10 SPECIFIED SOURCES OF REVENUE— INTRODUCTION. tion may be levied and collected by any method that may be adopted by the legislative authority of the Nation or state imder which it is exacted. Special attention is here called to two of those methods in- volving an exaction of revenue (1) in connection with the grant of privileges by the issue of a license or per- mit, and (2) by the infhction of a penalty or mulct for violation of law. When taxes are exacted by the first method the license or permit is commonly granted by the govenxment on payment of a valuable con- sideration, though this is not essential. According to court decisions with reference to this subject, to con- stitute a privilege such as is involved in this method of collecting taxes the grant .must confer authority to do something which without the grant would be illegal, for if what is to be done under the license is open to everyone to do without it the grant would be idle" and nugatory. But the thing to be done may be a thmg lawful in itself and restricted only for the purpose of securing revenue; that is to say, restricted in order to compel the taking out of a license. This is always the case where that which is licensed is not unlawful at the common law. The second method is that employed by the state of Ohio which collects a "liquor tax" from those en- gaged in the busmess of selling intoxicating liquors. The constitution of that state expressly prohibiting the licensing of such business, the legislature exacts an annual mulct, or penalty, from those engaged therein as an assumed pimishment for violation of law. Classification of taxes. — In enacting revenues under the sovereign power of taxation as above set forth, governments may levy and collect the same (1) with- out reference to any actual or assumed measurable benefits conferred upon or services performed for the taxpayer, or any actual or assumed burdens imposed upon the general public by the subject or object of taxation; (2) with reference to some actual or assumed measurable benefit conferred upon or services performed for the taxpayer, including actual or assumed measurable increase in the value of his property; (3) with reference to some actual or assumed expense or burden imposed upon the general community by reason of the subject or object of taxation; or (4) with reference to some actual or assumed violation of law. Recognizing the four distinct sets of circumstances or conditions under which compulsory revenues are levied, many writers on public finance use the word "taxes" as the exclusive designation of the revenues obtained as stated in (1), employ the terms "fees" and "special assessments" as the designations of those obtained as described in (2) and (3), and clas- sify those referi-ed to under (4) as "fines" or "penal- ties." In its classification of the municipal revenues exacted under the so-called taxing and police powers, the Bureau of the Census employs the theoretical dassification of the writers above referred to so far as the same is practicable. Revenues levied and collected with reference to property as described under (1) have been separated from those levied and collected as described under (2). When thus sepa- rated revenues such as those described under (1) are called property taxes, and the others are called spe- cial assessment or bettei-ment taxes. In the tabula- tion of compulsory revenues other than those exacted ■with reference to property it is impossible to differ- entiate that portion of such revenues which was obtained under conditions stated in (1) from that secured under conditions described in (2), (3), and (4). For example, the revenues secured by the receipt of a so-called license fee from a dealer in intoxi- cating liquors are said by many writers to include (a) a compensation for the seiwice of making out the license papers; (b) a payment for the privilege of conducting the busitiess; (c) reimbursements for the special expenses of the government in supervising a business that naturally creates disorder; (d) a reim- bui-sement for the special expenses of the government by reason of crime, pauperism, and disease that arise from the business; and (e) a tax in the narrow significance of the term as used by the writers on puUic finance above referred to. Revenues such as those referred to under (a) and (b) are identical in character with those previously mentioned in (2); and those referred to in (c) and (d) with those men- tioned in (3); but how much of the money collected in connection with the issue of any liquor license represents revenues of the classes mentioned under (a), (b), (c), (d), or (e) is not susceptible of determina- tion. In some states the statutes have been enacted under circumstances which indicate that the so-called license fees are levied principally for the purpose of obtaining revenue, and are therefore, according to the theory of the writers above referred to, in large part taxes. In contrast, the statutes of other states are enacted on the assumption that license fees are collected either as stated in (b), or as in (c) or (d). What has been said above with reference to the practical separation of the revenues secured from the licenses issued to dealers in the liquor traffic is, with minor modification, applicable to all revenues col- lected in coimection with the issue of licenses or permits or the exactions of so-caUed mulcts. With reference to them aU, it can be said that there is no practical agreement among legislators, judges, and writers on public fuiance as to what portion of these revenues is received as compensation for services or other benefits conferred, or for special expenses imposed upon the government, and what portion is otherwise received. This report is limited to a survey of the provisions affecting four sources of revenue, (1) special assess- ments, (2) business taxes, other than those on the liquor traffic, (3) general license taxes, and (4) lic^ise taxes on dogs. SPECIFIED SOURCES OF REVENUE— INTRODUCTION. 11 Special assessments. — Special assessments are gen- eral proportional contributions of wealth levied against land and collected from its owners and occupants to defray the costs of specified public improvements made, or of speciiied public services undertaken, in the interest of the general public. Special assess- ments, like taxes, are levied and collected imder the sovereign powers of the state, generally called taxing and police powers, but under very different conditions and subject to the application of widelj^ diiferent principles, as may be noted from the follow- ing comparisons based upon court decisions: 1. Taxes upon property are levied for the purpose of raising revenue (1) for meeting the general costs of government, (2) for providmg for all general pubUc needs, and (3) for other governmental purposes; and the oidy benefit wliich taxpayers in the United States at present I'eceive is as members of organized society. The individual taxpayer is therefore poorer, in a sense, by reason of the pa^mient. Special assessments are levied only for the pm-pose of providing for specified general pubhc needs, and, in theory at least, do not leave the property owners who pay their assessments any the poorer, since they are fully compensated by the benefits conferred upon them by t^e improvements or by the services for which the assessments are levied. 2. Taxes may be levied upon personal as well as real property, and upon pereou, business, occupation, franchise, privilege, and right; but special assessments are levied upon land alone. 3. A tax is levied on the whole, or with reference to the whole, of a known pohtical subdivision, as a state, coimty, city, town, or school district, or some special subdivision thereof or some special class of property therein, wlule a special assessment is levied on the property situated in a district created for the express purpose of a levy, and possessing no other function or even existence than to include the thing upon which the levy is made. 4. Certain properties may be specifically exempt from property taxes on account of their pubhc char- acter or from considerations of pubhc pohcy, but no property is thus exempt from special assessments. 5. Receipts from taxes may be expended for any purpose or object for which the taxing authority may make appropriations; but receipts from special assess- ments may be expended only for those pubhc improve- ments and pubhc services from which an exceptional and plainly perceived benefit ensues to the property or to the occupant of the property upon wliich they are imposed. 6. Taxes are a continuing burden of recurrent charges wliich must be collected at stated short inter- vals, while special assessments are levied only occa- sionally, being exceptional both as to time and locality. Business taxes. — Business taxes are taxes upon business and business activities exacted from persons natural and corporate (1) in proportion to the volume of their business, (2) by reason of the business in which they arc engaged, or (3) by reason of some busi- ness activity whicli constitutes a part of their business. Business taxes as here defined may be levied with or without reference to measurable or assumed measur- able benefits conferred upon or enjoyed l)y the tax- payers, or special expenses imposed by them upon the govcrmnent. Classified with reference to the issuance of a hcense or permit at tlie time of their collection, these taxes fall into two classes called Mcense and non- hcense business taxes. License business taxes are taxes exacted in connec- tion ^vith the issue of a written instrument called a hcense or permit, wliich authorizes the licensee to engage in some specified business or business activity. Nonlieense business taxes are business taxes exacted without the issuance of a license. General license taxes. — General hcense taxes in- clude all nonbusiness hcense taxes that are collected in comiection with the issuance of licenses or permits other than for keeping dogs, which are granted for a specified period of time, as a year, month, or day. Among taxes of this kind are those collected from persons keeping vehicles, as automobiles, bicycles, etc., irrespective of whether these vehicles are used for business or pleasure. License taxes on dogs. — License taxes on dogs in- clude all taxes which are collected from the owners of dogs in connection vnth the issue of hcenses or permits to keep such animals for a specified period of time, generally a year. Purpose of report. — The loss of revenue because of the proliibition of the hquor traffic, and the limita- tions placed upon the general property tax rate, wliich have been felt by many cities in recent years, sug- gested the advisabUity of presentmg in as extended form as practicable the regulations in operation, in the cities having over 30,000 inhabitants, relative to the four classes of revenue to which this volume is devoted. While there has been a marked decrease in the receipts from taxes on the hquor traffic there has been but httle provision to meet such loss by the imposition of hcense taxes on other kinds of business. The comparisons made in Tables 1 and 2 are for the pur- pose of presenting information, and should not be understood as carrying recommendations for the adoption of any special method of raising revenue. City officials concerned with the raising of revenue are subject to many limitations expressed in constitu- tional provisions, statutes, and ordinances. The sources of revenue and the extent to which each of them shall be employed for the benefit of a munici- pality will vary in accordance with the views of the people when forming or amending their constitution and with those of the legislative bodies when exer- cising the powers therein granted. Changes in eco- nomic conditions and in the pubhc behef as to the proper adjustment of the burdens of taxation and the incidence of the various forms of taxation necessarily bring about the revision of revenue laws. The sup- 12 SPECIFIED SOURCES OF REVENUE— INTRODUCTION. port of government is a fundamental principle; the methods to be employed in relation thereto require the wdest knowledge and the best judgment avail- able. The purpose of this compilation will be accom- phshed if the data presented prove to be of assistance to the municipaHties in selecting and adopting the best systems of revenue in use by other cities to such an extent as may be desirable or may be possible under existing statutes and charters, or if it shall suggest legislation that shall result in a more equitable distri- bution of tax burdens. Wliile presenting data intended to point out means of offsetting loss of revenue through the dis- continuance of license and other taxes on the liquor traffic, the bureau does not overlook the cltum of the advocates of prohibition of the liquor trafHc that such prohibition wiU result in a decrease in cer- tain municipal costs. Wliatever may be the extent of such decrease in costs, it is clear that many years must elapse before the disappearance of the excess in the classes of costs to which reference is made. The first effect upon the municipal finances is a shrink- age of revenue, which must be offset by new forms of taxation or by increasing the levies on objects, per- sons, privileges, or occupations already taxed. In view of this fact, the legislatures should provide such oflFsets, the beginning of their operation to be coin- cident with the termination of licenses and other taxes on the liquor traffic. Revenue derived from taxes on the liquor TRAFFIC. — The proportion of revenue derived from taxes on the liquor traffic for the use of cities having more than 30,000 inhabitants, has decreased almost constantly since the Bureau of tha Census began its series of annual reports on financial statistics of cities. The decrease would have been more rapid than it has been but for the large increase in the rates of license and other taxes levied upon manufacturers and dealers. The following statement shows for the odd years 1903 to 1917 the number of cities having a popula- tion of over 30,000, their total revenue receipts, the receipts from taxes on the liquor traffic and from other business licenses, and the per cent of the total reve- nue constituted by each of these classes of revenue. RECEIPTS FROM RECEIPTS FROM TAXES ON THE OTHER BUSINESS ber of cities. Total LIQUOR TRAFFIC. LICENSES. TEAR. Population. revenue receipts. Total. Per cent. Total. Per cent. 1917 219 33.257,431 ?1,065,537,142 J36,974,797 3.5 19,944,897 0.9 1915 204 31, 168, 150 940,385,311 39,606,956 4.2 9,040,560 1.(1 1913 199 30, 194, 677 866,277,110 41,354,527 4.8 8,644,350 1.0 1911 193 28,559,142 805,720,133 40,387,448 5.0 8,168,688 1.0 1909 157 25,577,714 686, 138, 482 37,369,321 5.5 6,809,586 1.0 1907 157 2:5,472,481 591,080,138 37,880,052 6.4 6,641,721 1.1 1905 153 22, 169, 535 513,090,910 29, 530, 265 5.8 5,619,557 1.1 1903 146 20,869,155 450,943,855 27,595,247 6.1 4,589,072 1.0 This statement shows that whUe the receipts from license taxes other than on the liquor traffic constituted practically the same percentage of the total revenue receipts for each of the years, the receipts from license and other taxes on the liquor traffic, as compared with the total revenue receipts, decreased from 6.1 per cent in 1903 to 3.5 per cent in 1917, the decrease being constant except for the year 1907. The increase of 0.6 in the per cent shown for 1907 over that for 1905 was the result of very considerable advances in the rates of these taxes and in the consequent increase in receipts therefrom. References to Tables 1 and 2 of this report disclose the fact that a large part of this increase was in the receipts of San Francisco, Cal.; Chicago, lU. ; New Orleans, La.; Detroit, Mich.; Jei-sey City and New- ark, N. J.; and several cities of Ohio. The relative number of cities of over 30,000 inhab- itants which derived revenue from liquor taxes in the years 1917 and 1903 is shown in the following state- ment, which sets forth the number of cities of that size in each state and the number receiving such revenue in those years. Number ofcities reported. Total Alabama Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Missouri Montana Nebraska Now Hampshire New Jersey New York North Carolina Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina Tennessee Texas Utah Virginia Washington West Virginia Wisconsin 1917 219 Number ofcities receiving liquor ta-x. 1 113 5 3 5 1 2 1 M IS (^) 190S Number ofcities reported. 146 Number ofcities receiving liquor tax. 133 1 Ml 3 3 4 1 2 1 10 12 9 1 15 3 > Exclusive of Cambridge, whichreceivedS24; and Lynn, which received Jl. * Exclusive of Cambridge, which received SIO; Fitchburg, which received $20; Newton, which received 825; ami .Somerville, which received S22. > Nashville received 41,005, delinquent liquor tax of former years. SPECIFIED SOURCES OF REVENUE— INTRODUCTION. 13 In Wilmington, Del., the license taxes on the liquor traffic are collected and retained by the state ; and in the two cities of South Carolina the traffic is han- dled by the county dispensaries, one-third of the profits being paid over to the cities and classified by this bureau as receipts from pubUc service enter- prises instead of from license taxes. In cities other than the three just mentioned, which have no re- ceipts from taxes on the liquor traffic, liquor is not legally sold. The cities of over 30,000 inhabitants that reported receipts from taxes on the liquor traffic numbered 133 in 1903 and 155 in 1917, or 91.1 per cent and 70.8 per cent of the total number of cities of this size ua the respective years as showTi in the above statement. The small amoimts shown m footnotes as received by certain cities of Massachusetts, and the receipt of delinquent taxes in Nashville, Tenn., are negligible in a study of the revenue systems of the cities, the former repre- senting small hcense collections from druggists and the latter merely recording transactions delayed from former years. Revent'e receipts from taxes on the liquor traffic and from other business license taxes. — • Tables 1 and 2, which foUow, present for each city of over 30,000 inhabitants, for the odd years 1903 to 1917, such data pertaining to receipts from hquor taxes and other business license taxes as are requisite to an understandmg of their comparative value as revenue producers as employed in the several years, the amomits of such revenue receipts being shown in Table 1 and their per cent relation to the total reve- nue receipts being shown in Table 2. Receipts from specified sources of revenue. — - The revenue receipts for the fiscal year 1917 from the four sources of revenue for which schedules are presented in this report, together with the total revenue receipts for that year, are shown in Table 3. This table also shows the per cent which receipts from each of the four sources constituted of the total revenue receipts. Table 1.— RECEIPTS FROM TAXES ON THE LIQUOR TRAFFIC AND FROM OTHER BUSINESS LICENSES, FOR SPECIFIED YEARS: 1903-1917. 33 Ul 14G 109 184 10 30 134 98 122 12 166 188 200 24 120 48 67 121 39 211 78 71 17 85 119 32 128 142 95 STATE AND aTT, Birmingham. Mobile Montgomery. ABKANSA8. Little Rock CAUrOBNIA. Berkeley Fresno Los Aneeles... Oakland Pasadena Sacramento... San Diego San Francisco. San Jose Stockton COLORADO. Colorado Springs. Denver Pueblo CONNECTICUT. Bridgeport... Hartford New Britain, New Haven. . Stamford Waterbury... DELAWARE. Wilmington DIST. or COLUMBIA. Washington FLORIDA. Jacksonville.. Tampa Atlanta... Augusta... Macon..., Savannah. RECEIPTS FROM TAXES ON THE UQUOR TRAFFIC. 1917 1915 191.3 1911 1909 1907 1905 1903 $63,058 694, 175 233,340 108,676 151, 36" 953, 195 72,228 54,556 165,604 85,445 32,790 188, 594 34,408 86,973 470,300 77,250 29,625 $142,628 47,660 15,227 84,499 61,100 679, 789 241,126 115,800 150,242 ,035,305 60,395 (') 20,300 259, 491 93,931 135, 244 71,125 26,666 167, 765 ci 70,695 526,25; 78,500 40,875 8218,000 55,967 34, 136 76,150 (') 471, 204, 79, 117, 1,052, 49 C) 19,800 298,502 104, 403 138, 237 70,209 25,590 165,546 (') 78,022 130, 790 88,000 » 39, 000 826,320 19,028 78,460 (') 421, 203, 74, 73, ,072, 48 (■5 (■) 301,040 105,664 137, 864 68,485 24,345 170, 159 (') 88,830 459,319 92,250 37,460 871,535 030 (') (') 398,8 179,2 ci 65, ('5 1, 146 (') (') 325,698 92,819 133, 439 69,718 23,490 171,297 (') 88,543 464,019 68,500 $113, 100 35,536 36,950 68,618 « 411, 165, ci 65 C) 1,187, C) 316,740 84,935 137,640 69,106 Zi, 589 160,069 C) 80,480 470,448 52,650 C) 135,013 10,300 46,500 62,425 883,400 18, 121 28,261 62,394 C) C) 267, 435 108,660 ci 72,047 ci 275,520 ci C) C) 275,845 81,511 134,247 69,477 601 163,426 C) 79, 461 464,997 29,700 C) 129, .'512 38,400 34,000 54,337 855,725 11,521 22,205 27,360 180, 640 97, 010 C) 60,867 ci 266,69' 51, 412 2S2,99' 96, 649 101,250 208,884 8350,275 124, 759 125,689 18,156 11,805 C) 299,537 65,736 3,864 34,203 13, 533 192,593 13,650 C) C) lOS, 274 10,533 3,158 3,110 2,760 6,905 C) 2,645 1,413 128,713 52,303 38,774 281,559 152,04" 88,34' 180,897 8264, 243 150,313 117,631 31,935 8202,317 119,204 9)i,972 251,445 82,506 C) 34, 243 C) 366,209 302, (' (' ^\ C) 88,156 8,290 2,244 3,113 1,863: 6,1281 C) 2,203 1,769 135,713 67,781 C) 221,955 (■) 65,173 8,093 2,376 2,721 877 5,107 C) 2,382 8129,6318110,326 99,486; 68,099 83,482 64,256 29,439 C) 146, 898 33, 869 C) 27, 448 C) 189,209 C) 58,096 6,983 2,434 2,249 585 3,664 C) 270 900 8,363 122,085 63,202 C) 169,681 2,155 54,141 70,CO7i 47,882 169,942; 121,354 118, 167 46,971 C) 142,759 52,839 43,794 111,987 C) C) 106, 746 23,469 C) 25,347 C) 19S, 760 C) C) C) 59,525 C) 1,457 C) 2,729 C) 10,374 138,326 44,443 C) 111,694 60,379 C) 105,219 I Less than 30,000 population. > Estimated. Keport for 1913 combined receipts from taxes on the liquor traffic and from other business licenses in a total of 890,412. 14 SPECIFIED SOURCES OF REVENUE— INTRODUCTION. Table 1.— RECEIPTS FROM TAXES ON THE LIQUOR TRAFFIC AND FROM OTHER BUSINESS LICENSES, FOR SPECIFIED YEARS: 1903-1917— Continued. a.- 192 193 2 202 )fi2 S8 171 91 179 118 104 8fi 84 23 94 100 174 206 130 65 163 113 183 131 92 115 158 28 204 16 189 5 97 2o: 52 140 165 44 154 133 101 60 53 64 126 49 145 167 169 132 77 63 181 214 35 135 7 117 43 187 129 152 116 STATE AND CITY. Boise. ILLINOIS. INDIANA. Evansville... Fort Wayne. Indianapolis. .South Bend.. Terre Haute. IOWA. Cedar Kapids . . Council Blulls.. Davenport Pes Moines Dubuque Sioux City Waterloo KANSAS. Kansas City... Topeka Wichita KENTUCKY. Covington.. Lexington. Louisville.. Newport... New Orleans . Shrcveport... Portland. MARYLAND. Baltimore MASSACHUSETTS. Boston Brockton Brookline Cambridge Chelsea Everett Fall River Fitchburg Haverhill Holyoke LawTence Lowell Lynn Maiden New Bedford. , Newton Pittsfield Quincy Salem Somerville Springfield Taunton Waltham Worcester MICHIGAN. Bay City Detroit Flint Grand Rapids. Jackson Kalamazoo Lansing Saginaw MINNESOTA. Duluth Minneapolis. St. Paul RECEIPTS FROM TAXES ON THE LIQUOR TRAFFIC. Aurora S63,200 Chicago 7,067,172 Danville I 60,600 Decatur F.ast St. Louis.. .Toliet I'eoria Quincy Rocklord Springfield 178,024 137, 655 201,171 64,770 109,047 84,313 52,500 305, 100 58,300 77,119 57,300 87, 991 323, 870 19,380 650,50; 1,019,151 1,043,339 24 40,623 144,223 39,024 69, 298 77,723 125,04^ 107,509 1 93,218 '32,'335 123,497 35,589 192,605 24,3,52 654,836 58,938 S32,800 37, 7,106, 61, 177, 142, 1S2, 70, 110,507 86,800 58,800 335,800 62,900 78,979 67,600 50, 834 69,524 71,934 67,600 70,790 69,574 67, 100 351,407 21,640 702,310 963,823 1,067,919 46 30,084 138, 789 41,269 62, 195 73,048 119,429 107, 469 102, 778 83,086 30,125 22 111,366 35,33' cS 192,603 29,054 694,275 41,732 24, 549 29,239 142, 240 300, 225 415,520 45,256 167, 275 392,235 404, 700 (■) S49,055 7,283,015 62,013 56, 023 167,081 138, 200 183, 797 75, 715 2 110,068 86, 427 58, 592 341,500 109,200 80,520 69,975 50, 192 41,490 107,313 44,495 83,751 23,850 42,471 71,063 356,880 043,098 1,113,932 1,069,386 (■) 47 30,307 138, 406 40, 518 55, 730 72, 104 115,907 107, 138 82,928 17 32,374 29 107, 586 34,844 ('5 185,589 31,680 759,385 24,620 59, 102 24,922 30,251 13, 195 47,876 180,300 399, 050 403, 760 (') S39, 696 7,233,492 ci 36,443 171,779 136, 190 180, 173 76, 221 51,401 114,260 112,903 61,957 317,384 84,232 74,085 60,137 33,496 43,217 97,822 42,67 43,100 ('5 44,040 71,937 359, 039 11,739 647, 298 ('5 1,125,833 960,473 46 30,506 139,384 37,143 65, 668 72, 402 128, 792 104,763 82, 184 18 32,523 43 109,345 35, 144 ('5 160,405 32,345 767, 259 48, 651 '12,' 960 "41,' 273 181,342 402,751 401,560 1909 (') 57,243,179 1.55, 498 136,360 137, 676 71,686 106,509 71,290 47,909 192, 762 22, 608 67,841 50,094 90, 299 32, 280 54, 933 ('5 21,748 (') 358, 493 10,854 630,450 1,093,608 (') 1 34,072 49, 107 62,091 135, 280 129,416 200 17 (') (') 45,020 29 94,006 34, 135 C) 3 37,115 807, 176 (') 56,306 ('5 14,430 (') 42, 297 174,805 413,400 391,720 (') (') 37,306,802 124,715 93, 242 134, 934 70,354 56, 218 103,024 76,118 27,200 196,050 19,900 68, 409 73,902 95, 101 34,031 54,053 ('5 21, 130 (') 138,915 11,795 430,214 449,687 1,138,267 C) 150,232 19 47, 587 01,861 140, 661 133, 828 93,595 79,465 r (') (') 90 26 92,240 41,514 ('5 164, 160 41,780 789,342 (') 61, 144 ('5 14,404 (') 46,604 183,000 434,000 391,000 1905 (■) (') $3,931,010 153,037 136, 472 109, 250 71,789 63,058 92,377 77, .563 21, ,300 190,800 17, .800 60,892 $1 58,520 92,143 40,000 49,633 20,045 (') 140,449 ('5 181,453 ('5 442,690 1,108,970 (') 45 34, 872 (') 145,049 32,828 47, 455 53,198 127,223 130,57" 84,290 17 77,613 20 26 82, 990 41,861 153, 113 37,729 358, 288 (') 60,898 ('5 13,910 (4 42, 699 173,000 472, 000 384,000 1903 (') (') 3,646,548 140, 270 127,000 114,000 67, 276 54, 709 76,051 22,263 20,700 1,56,000 15,700 47,956 (') (') 55,344 81,560 40,000 49,820 o5 (') 19,647 cS 135,003 167,0 445,595 1,089,865 (') 46 164,681 20 50,869 53, 270 120,017 82,229 64,227 25 (') (') 42, 208 22 76, 678 39,310 (') 150,417 (■) 324,334 ('^ 49,97; 43,097 175,000 395,000 354,000 RECEIPTS FROM OTHER BUSINESS LICENSE TAXES. 1917 1915 1913 1911 1909 1907 1905 1903 85,065 6,739 1,191,043 3,589 4,682 31,401 5,303 17,504 6,237 7,679 15, 470 10, 170 8,937 26, 207 7,639 3,452 3,781 4,578 18, 178 13,436 3, 365 12,078 4,400 66,830 19,660 24,365 19, 119 36,9,59 166,517 9,242 282,355 44,918 1,283 89,578 91,954 5,932 1,028 5,491 4,051 1,358 11,249 3,200 4,074 4,369 6, 607 11,235 10,074 79; 11,529 873 3,582 3,111 1,665 3,040 17,320 2,327 1,443 17,732 1,132 65,343 22,239 22,635 5, 190 3, 573 3,697 3,542 11,959 62,852 34,341 S5, 481 7,031 1,188,027 3,643 7,210 29,106 6, 471 14,545 2,850 6, 555 17, 106 11,298 7,602 26,082 .5,827 5,836 3,684 4,064 17, 233 20,372 2,816 10,57:- 4,400 55,054 16,948 15,078 20,616 35, 698 1,58,095 9,942 283,817 45,638 1,331 99, 107 86,308 4,109 (') 4,811 2,910 1,274 10,636 3,489 4,227 3,442 5,407 11,098 9,502 900 9,053 1,053 2,129 2,092 2,392 3,378 10,532 2,167 W 16,406 1,290 60, 149 1, 926 41, 934 2,586 4,147 2,613 4,296 9,475 64,677 32,089 C) SI, 653 942,498 3,531 5,598 25,577 4,048 14, 430 1,635 5,365 16,449 9,062 7,724 24, 499 4,627 6,380 3,"475 3, 321 18, 153 16, 462 2,273 8,058 3,494 62,262 16,401 17,666 18,338 33,564 158, 182 10, 740 257,394 24,387 1,302 69,663 3,604 « 3,281 2,183 1,164 8,831 2,328 2,481 3,051 5,164 8,053 6,809 794 7,329 841 1,606 2,017 1,146 2, 952 5,092 2,227 (') 13, 274 641 53,029 1, 074 2l,o:i2 2,378 3,470 1,901 3,310 8,894 48,742 28,857 (') ?5,240 802,666 (') 4,438 26, 397 4,435 12, 162 3,247 5,306 13, 116 (') (') 5638,316 (') (') 31,098 3, 708 9,256 1, 3,661 7, 9,748 7,924 27,516 4,384 5,458 2,160 3,228 15,205 14, 906 2,589 6,397 (') 52,306 13,643 11,486 17, 180 31,0,55 163,695 9,294 247,940 1,283 110,467 63,910 2,522 (') 3,493 2,336 944 10,797 2,0,56 2,053 2,911 5,274 8,090 6,477 592 6,889 1,077 1,821 1,899 992 1,981 6,133 992 (■) 12,609 1,007 43,393 3,130 17,030 2,429 3, 108 1,471 2,919 10, 953 4,5,332 31,200 (') (') S633, 497 27,662 2,793 8,268 2,156 3,430 6,781 7,144 7,356 27, 192 2, 3,821 (') (') 4,251 14,746 1,849 5,530 (') 34, 826 8,309 5, 10,070 (') 143,800 7,962 283,639 908 74,596 58,066 2,864 (') 2,687 2,002 918 7,827 1,819 1,047 2,169 5,112 6,007 4, 985 4,727 1,113 1,5 971 3,362 1,019 0) 8,412 836 29,742 (') 15, 459 (>) 2,812 (■) 3,227 9,067 32,308 20,070 11,602 11,435 45, 105 2,242 2,984 (') (') 2,779 11,092 1,957 4,704 (') 40,341 8,912 6,657 9,198 (') 166, 160 8,163 287,715 1,224 68,435 43,742 2,842 (') 2,710 1,576 617 6,027 2,013 1,962 2,014 996 4,298 4,787 635 2,452 1,426 (') (') 686 951 2,692 1,258 (>) 7,834 1,230 31,787 (■) 12,695 0) 2,133 (') 2,783 8,707 29,887 10,012 (') (') 5593,661 ^] 37,346 3,046 5,375 2,008 3,497 9,026 5,383 8,150 32, 181 2,505 1,607 5,631 10, 15' 1,855 4,452 (') 34, 133 9,378 4,882 15,163 (') 130,864 (') 254,554 536 78, 166 36,849 2,075 (') 2,379 4,910 (') 4,949 1,044 1,895 1,614 2,437 3,065 1,744 650 2,292 1,030 (') 224 1,110 2,500 1,257 (') 6,164 928 26,096 (') 10,470 C) 887 (') 2,260 2,288 24,282 16,398 (') (•) $485,195 42,904 2,046 6,203 1,886 2,607 8,364 3,220 2,501 7,763 1,083 1,064 6,919 7,362 916 4,473 25,766 6,114 8,623 (') 135,397 (') 221,084 C) 64,143 30, 208 1,796 (') 1,067 1,126 C) 3,348 903 1,327 781 1,974 2,280 3,831 667 1,574 455 888 1,032 2,373 1,289 (■) 5,929 (') 24, 169 (') 9,634 {''> ■) (') 1,903 7,834 21,230 15,769 Less than 30,000 population. SPECIFIED SOURCES OF REVENUE— INTRODUCTION. 15 Table 1.— RECEIPTS FROM TAXES ON THE LIQUOR TRAFFIC AND FROM OTHER BUSINESS LICENSES, FOR SPECIFIED YEARS: 1903-1917— Continued. 196 21 79 4 159 117 139 34 SO 112 93 61 161 75 S2 20 15 197 89 42 156 56 150 62 177 173 123 11 170 180 176 172 1 175 217 25 68 37 81 76 67 161 219 208 73 105 14 6 29 45 160 186 178 125 31 59 212 143 70 207 22 103 110 155 215 87 90 STATE AND CITY. Joplin Kansas City. St. Joseph . . . St. Louis Springfield... MONTANA. Butte NEBRASKA. Lincoln, Omaha., NEW HAMPSHIRE. -Manchester NEW JERSEY. Atlantic City... Bayonne Camden East Orange . . . Elizal^eth Hoboken Jersey City Newark Orange Passaic Paterson Perth Amboy.. Trenton West Hoboken. NEW YORK. Albany Amsterdam Auburn Binghamton... BuHalo Elmira Jamestown Mount Vernon . New Rochelle.. New York Niagara Falls. . Poughkeepsie . . Rochester Schenectady . . . Syracuse Troy Utica Yonkers NORTH CAROLINA. Charlotte Wilmington Winston-Salem . OHIO. Akron Canton Cincinnati. . . Cleveland Columbus Dayton Hamilton IJma Lorain Springfield... Toledo Youngstown . Zanesville OKLAHOMA. Muskogee Oklahoma City. TiUsa OREGON. Portland PENNSTLVANU. Allentown.. Altoona Chester Easton , Erie Harrisburg., RECEIPTS FROM TAXES ON THE LIQUOR TRAFFIC. 1917 $60,000 530, SO' 76, 022 ,08.5,616 59, 421 47, 378 50, 000 32.% 014 56,391 125, 300 57, 174 130,641 12,750 132, 913 173,267 474,3 745,800 33,550 66, 167 202,050 69, 2.50 125,700 50,100 117, 25, 26, 48, 612, 37, 16, 27, 27, ,196, 56, 24, 211, 86, 150, 79, 99, 89, 86, 755 61, 140 633,318 943, 265 100, 780 129, o; 42,0: 34, 523 36, 92S 68, ,S5S 196,406 108,429 32,114 30,000 16,000 17,000 16,400 66,800 24,400 1915 $84,297 286, 646 SO, 135 , 173,7Kr 30,100 46,643 46, 2SI 279, 160 55,795 134, 700 57, 047 133, 269 10, 775 137,660 110,772 483,966 765,350 36,411 64, 165 162, 220 65,375 125, 625 50, 825 129,850 27,642 29,411 36, 132 636,683 37,232 16,272 29,620 28,663 ,545,909 55,003 (') 214,179 98, 575 148, 939 93,015 99,150 94,906 ^:i 78, 959 54,592 629, 572 883, 131 191,319 121, 101 37,124 32, 2,55 33,012 72, 183 276, 034 141, 674 ci (') 372,619 30,400 18,000 16,400 ci 67,200 26,000 191S $,50,992 308,384 81, 192 1,166,920 29, 750 50,001 519, 800 53,842 107, 900 65,674 132, S45 8,950 144, 102 115,768 485, 761 691, 490 36.042 69, 067 165, 030 63, 450 109, 725 49, 525 124,549 28, 306 29,714 36,857 622, 297 37, 770 16,543 30,048 29,438 i, 708, 272 51,871 212,071 97,859 150, 286 98, 151 100,007 94,656 ^:i 103, 356 81,911 037,476 460,570 298, 338 78,009 57, 127 36, 5S7 53,603 68,723 308,547 164,021 0) 397,282 30,800 19,200 18,666 ('5 56,400 27,600 $45,733 307,000 80,370 ,137,675 28,32; 48, 608 50, 000 260, 6S0 53, 779 110,400 51, 590 129,972 8,800 141,757 115, 175 494,021 605,210 36,850 59,339 173, 700 63,200 109, 185 49,925 124, 507 27, 234 29,679 35, 908 620, 703 38, 628 15,718 27,982 27,135 i, 766, 697 52 530 209, 978 100, 403 151, 149 97,231 99,078 91,284 87,731 76, 088 028,118 406, 794 209,971 229, 265 55, 518 36,932 57,895 1,009 312, 725 157,373 ci (') 681,020 30,000 20,800 18,056 (■i 54,400 33,000 1909 $27,323 315, 7.50 S4,9,i2 1,121,250 C) 49,260 5,324 260,490 .53,943 110,300 60, 279 126, 125 C'i 86,301 126,110 493,661 659, OlO ci 68, 7SS 171,970 (■) 110, 194 50, 225 125,288 (') 31,336 35, 261 575, 198 38,238 (') ,490,245 ('5 (■) 203,978 90, 962 149, 169 95,810 96,611 82,026 0) "(')■ 360,363 30,000 25,179 18,656 ci 56,400 66,600 1907 1905 $26, 012 312, 250 81,428 1, 17.S, 112 (') 49,503 193,650 55, 921 112,150 50,6.50 127,738 (') 82, 678 127, 860 526,568 620,840 cS 58,464 163, 780 (1) 113,700 60, 075 137,911 ('5 13,757 33, 597 269, 4.56 40,618 (') (') (') ', 168, 457 cS (') 205,948 100,091 146, 448 108, 703 105,972 86,848 71,524 74, 528 ,064,288 ,277,290 244,362 163,097 (■) 24,962 139,655 129,058 ci (') 8,000 ('5 330,241 29,600 26, 267 18,258 (') 56,400 12,000 $24, 562 154,343 82,8.38 1, 270, 570 (') 61, 500 130, 000 65, 563 104,110 46,959 128,060 ('5 67, 825 106, 610 286,323 381,160 59,415 135 500 ci 105, 960 W 143,294 33, 312 32,679 6.34, 237 39,701 ('5 C) (') ,991,390 C'i (') 195, 183 108,862 149,489 104,605 99,378 60, 236 34, .567 31,570 430, 027 553,980 101,910 78,663 (') 25, 385 139, 533 61, 243 ('5 212, 275 31,200 24,396 19,018 ci 55,9.34 $19,743 144,8.33 80,846 1,255,531 (') 48,075 41.200 243,000 40,978 86,800 40,600 121, 2J9 ci 64,076 96,000 263,114 369, 428 ci 57,713 136, 170 (0 106, 175 ('5 141,581 (■5 29,451 30,891 619,422 40 977 (') ',918,078 ci (') 195,048 68, 695 147, 6B0 104, 803 92,141 54,504 (') 0) 16,071 14,341 410,602 497, 333 106,374 39,277 oi 0) (') 13, 170 197,297 26,815 (■) (') (') C) 140,683 31,704 20, 176 19,05i ci 55,600 42,112 RECEIPTS FROM OTHER BUSINESS LICENSE TAXES. 1917 1915 1913 1911 1909 1907 1905 1903 $41,720 235,963 57,505 199,216 45, 169 40, 57S 0,215 25, 263 5, 595 162,704 l,8f- 8,773 4,308 7,349 7,445 28, 765 70,354 4,042 6,892 17,156 3,176 9,508 1,828 5,852 867 1,442 4,866 82,071 2, 559 1,41 2,77 948 988, 210 4,635 1,378 17,840 6,430 20,628 1,990 1,765 6,249 24,165 34, 159 9,697 15, 268 1,784 99, 673 45, 786 14, 342 8,490 468 2,217 2,903 2,069 15,316 5,912 1,133 8,955 15,041 25,536 92,973 18,211 23,210 9,359 11,217 11,910 21,277 $27,679 22fl, 512 65,921 17.5,610 13,894 7,862 12, 599 4,959 95, 150 2,066 5,880 8, 038 5,654 8,853 28,098 71, 894 3,267 9,238 18,653 2,375 15,529 2,232 5,621 611 711 2,922 91,073 2,521 1,6.52 2,691 791 766, 9,S3 4,424 (') 15,241 5,480 21,092 2,239 4,006 5,428 30,754 7,790 1,835 102,845 28,623 15,930 8,986 794 2,716 1,806 1,842 13,196 4,250 0) 6,220 15, 173 {') 70,534 19, 176 22, 130 4,727 (') 8,037 20,625 $25,284 210,022 58,835 204,508 21,960 38, .560 6,693 16, 539 129,401 1,9,86 4,451 3,298 4,454 8,186 23,140 66, 869 2,507 6,021 20,422 1,968 14, 056 2,112 5,059 263 523 2,873 84,516 2,472 930 2, 208 877 667, 997 3,863 (') 15,438 6,556 16, 130 1, 3,279 5,395 27,253 4,849 737 99, 023 17,724 14, 482 6,754 1, 059 1,472 1, .563 1,795 9,543 3,472 (') 9,879 18,786 71,180 17, 379 20,540 5,507 (') 7,767 15,110 $23,324 205, 591 67,739 221,399 25, 132 5,692 18,660 3,346 109,991 1,674 4, 45-, 3,237 3,180 6,728 22,448 54,423 2,556 4,760 15,167 2,293 8,752 1. 5,204 160 1,154 2,536 56,564 2,246 1,148 1,690 862 669, 436 3,f-- (') 14,243 5,606 16, 473 1,542 2,903 5,125 36,002 (') (') 2,273 775 86, 947 16,673 12,824 6,149 1,862 1,865 1,366 2,037 13,633 3,366 0) 7,214 18,967 (') 61,970 12, 191 16,367 2,072 0) 5,800 14,258 $22,510 169,440 28,760 215,448 (') 41,978 5,509 14,866 2,514 96,659 1,5.54 4,430 (') 2,698 5,756 17, 146 43,934 (') 3,512 13,595 (') 8,472 1,326 4,602 (') 979 2, .538 68,853 1,285 (') (') (') 566,938 el 14,134 2,866 15, 552 1,925 3,014 3,921 1,249 670 86, 373 9,309 13, 369 5,638 (') 2,325 5,488 2,017 C) (') 9,448 (') 12,035 18,714 4,387 ((') 8,981 13,534 $17,258 153, 631 2.5,991 272,911 (') 41,616 4,760 14,899 2,379 75, 120 1,376 3.815 (') 2,344 4,396 18,6.34 36,410 (') 1,861 17,656 0) 8,682 275 4,252 (') 988 2,295 70, 122 2,063 ci 511,627 12,233 6,236 11, 770 1,357 1,120 3,264 1,211 7.54 71,842 15,917 21,678 7,754 (') (') C) 933 7,81: 1,671 (') 15,259 (') 10,398 20,743 4,292 (') 6,949 14,749 $17,893 134,823 28,620 259,359 (') 38,651 3,790 13,077 2,233 58,426 415 3,034 (') 1,760 4,383 9,709 31,349 (') 1,605 10,062 (') 7,168 (') 3,541 (') 718 1,680 49,261 1,499 0) (') (') 478,468 ^l 8,604 2,962 8,578 889 540 2,330 (') 101,145 11,683 17,439 3,937 I') 2,976 12,557 $14,4.55 105,000 28,138 239,587 (') 38,902 1,008 12, 770 658 49,090 800 2,348 (') 1,.554 6,122 10,104 23,386 (') 1,653 7,644 (') 4,533 (') •3,385 (') 534 2,211 23,166 1,310 (') (') (') 419,361 S'> (') 5,233 2.894 5,930 468 746 1,485 ■) (') (') 944 512 96, .562 9,293 2,905 3,612 (') 985 5,735 3,355 (') 58,834 7,917 14,928 2,432 (') 11,990 11,448 " Less than 30,000 population. 16 SPECIFIED SOURCES OF REVENUE— INTRODUCTION. Table 1.— RECEIPTS FROM TAXES ON THE LIQUOR TRAFFIC AND FROM OTHER BUSINESS LICENSES, FOR SPECIFIED YEARS: 1903-1917— Continued. a 9fl 127 136 157 210 3 9 S8 41 83 194 124 218 108 26 144 106 191 167 168 40 51 190 46 99 60 153 55 47 195 209 50 198 74 164 36 149 199 185 19 38 54 216 137 148 203 205 213 13 182 138 141 STATE AND CITY. PENNSYLVANIA — COD. Johnstown Lancaster McKeesport... Newcastle..-. NorristowTi . . . Philadelphia . . Pittsburgh Reading Scranton WiUies-Barre. Williamsport. York RHODE ISLAND. Newport Pawtucltet... Providence . . Woonsocket. SOUTH CABOLINA. Charleston. Columbia.. TENNESSEE. Chattanooga. Knoxville Memphis Nashville TEXAS. Austin Dallas El Paso Fort Worth.. Galveston — Houston San Antonio . Waco UTAH. Ogden Salt Lake City. VIRGnfiA. Lynchburg.. Norfolk Portsmouth-. Richmond.. . Roanoke WASHINGTON. Bellingham . Everett Seattle Spokane Tacoma WEST VIEOINIA. Charleston.. Himtington . Wheeling. . . WISCONSIN. Kenosha. . . La Crosse.. . Madison Milwaukee. Oshkosh... Racine Superior... RECEIPTS FROM TAXES ON THE LIQUOR TRAFFIC. 1917 1915 1913 1911 1909 1907 ' 1905 1903 $32 26; 22, 4; 2, ,916; 713 68, 237 71: 18, 12, 23,797 45, 199 265,300 36,294 2 1,005 9,043 39,348 29,458 27,618 21,272 32,937 36,281 13,062 48,150 224, 881 16,950 4,493 6,960 38,000 18,525 49,000 31,425 35,942 427, 828 29,825 75, 525 525 832,000 28, 24,985 2,640 1,920,750 702, 122 68,008 251,517 66,400 19,200 14,000 (■) 46,448 206, 100 38,144 10,450 38,524 20, 375 29,794 18,299 33,643 38,375 11,968 233,977 35,400 91,502 18,558 98,500 41,800 40, 105 305, 818 169, 296 114,359 (') (0 31,800 ci 420,420 27,000 76,000 81,500 J29,000 30,400 28,641 (') 1,949,434 769, 158 67,610 264,216 70,000 19,600 14,400 (■) 47,650 265,375 38,638 123,938 19,250 8,399 37,921 11,731 29,042 16,653 30, 802 33,374 228, 452 34,750 128, 454 19,172 95,125 43,317 (') 320,835 187,245 116,344 30,333 40,430 (') 31,400 (>) 458, 594 28, 180 71,178 81,000 835,850 30,400 29,000 8,000 cS ,959,000 764,298 69,000 252,794 01,200 19,200 14,400 (') 46,725 264,675 37,663 (■) 1,500 8,639 37,650 14,224 27,744 15, 225 27, 039 32,219 oi (■) 236,926 32,925 109,893 2U, 405 77,000 41,700 308,307 211,767 115,918 (') 28,000 43,775 (') 32, 170 ci 451,630 26,176 71,180 82,000 S34,320 30,000 28,800 8,400 ('5 ,962,450 781,541 49,600 244,396 56,400 ci 14,000 (■) 41,380 263,600 32,41i (■) 40,032 41,828 2,000 34,844 ci 24,43' 18,073 25,561 31.500 C) C) 186,280 (') 107,941 ci 83,584 ci C) <') 304,830 210, 533 119,294 C) C) 26,059 C) 31,370 ci 420,180 26,008 66,200 77,500 834,800 30,218 29,056 7,200 ci ,926,000 805,036 78,800 254,724 58,800 ci 14,000 C) 37,996 190, 625 26,847 C) 33,396 6,719 23,358 68,682 C) 33,093 ci 30, 587 18,250 39,090 23,936 ci C) 159,700 C) 114,131 ci 60,250 ci C) C) 299,835 149,820 118,935 C) C) 52,051 C) 32,200 ci 468,030 27,710 70,190 85,130 832,370 31,402 27,600 6,800 ci 879,000 694, 193 68,008 213,940 54,800 ci 13,855 C) 36,308 186,110 26,069 C) 24,146 22,681 20, 120 19.555 C) 17,400 ci C) 16,546 35, 282 22,200 ci C) 128,600 C) 64,074 ci 62,469 ci C) C) 243,405 108,818 71,820 C) C) 96,63; C) 31,200 ci 426, 796 26,200 28,280 86,638 $32,370 31,402 26,800 12,400 ci ,815,000 691,237 67,610 170,905 57,200 C) 13,084 C) 35, 132 182,984 20, 152 C) 20,400 16,000 18,850 17,450 C) 15,325 Hi 15, 675 18, 20,750 C) C) 117,550 C) 33,102 ci 58,050 ci C) C) 236,975 72,080 60,030 C) C) 45, 187 C) 30,200 ci 402, 800 25, 475 27, 820 73,000 RECEIPTS FROM OTHER BUSINESS LICENSE TAXES. 1917 1915 1913 1911 1909 190J 1905 1903 833, r«2 $24,438 829,658 827,487 824, 101 824,384 $22,948 822,249 4,04( 3,094 3,017 4,111 2,73C 3,485 3,692 4,195 7,522 8,142 9,241 7,119 3,044 18,957 7,154 7,290 15,983 14,802 11,836 10,642 12,043 12,061 14,04C 10.651 2,. 581 2,258 C) C) C) C) C) C) 235,537 221,671 2,35,478 200, 106 206,914 299,535 195,472 162, 102 84,931 89,782 70,550 69,268 03,443 146, 721 153,922 121,309 14,243 13, 765 11,743 7,37S 4,317 2,841 3,196 3,301 15, 702 15,633 13,716 10.684 11,861 28,272 6,993 7,211 25,072 12.741 14,060 18,461 8,66£ 5,824 7,155 5,663 14,1,54 12,712 12,179 11,436 C) (') C) C) 10,562 10,440 11,243 11,685 11,855 10,588 11,800 8,668 5,008 C) C) (') C) C) C) C) 12,789 8,32C 7,773 8,2S9 6,89f 4,283 3,473 2,428 50,300 36,967 36, 747 35,930 36,964 37, 763 36,060 31,828 8, .331 7,311 6,460 5,962 3,746 2,253 2,624 675 120,305 119,363 119,975 120,689 100,776 96, 488 95,284 85,970 59, 067 68,630 53,909 C) C) C) C) C) 66 763 48,715 82, 182 50,821 34,126 33,670 19,223 19,634 78,484 78,028 74,753 70,358 73,049 59,231 41,965 40,178 86. 169 108,023 98,458 89,485 87, 789 78, 486 65,978 67,914 213,975 67,328 70,758 52,631 56,057 105,404 93,496 84,501 1,852 1,458 1,392 C) C) C) C) 37,316 15,951 8,057 5,947 4,911 3,978 16,677 9,072 31,746 10,215 12,358 6,355 C) C) C) C) 12,067 3,17C 2,877 3,256 923 6,334 C) 2,573 3,892 2,294 1,833 707 10,.39S 13,998 12,622 25,082 7,277 5,482 4,651 4,466 7,913 7,612 6,063 36, 489 3,212 5,934 5,376 4,383 4,696 9,850 7,959 1,406 1,067 C) C) C) C) C) C) 11,086 C) C) C) C) C) C) C) 95,219 104,613 103,652 102,051 84,984 69,097 55,054 51,199 121,987 128,870 116,687 111,658 C) C) C) C) 270,228 259, 107 257, 823 188, 776 182,348 193,974 146, 068 108,333 32,202 39,092 37,306 36,9.58 C) (') C) C) 16.8,583 103, 183 98,249 106,628 81,514 88,206 92,244 60,618 70,288 65,753 57,150 54,845 0) C) C) C) 5,391 6,080 C) fli C) C) C) ('} 3,678 3,141 3,631 C) C) C) C) 59,983 58,613 53,958 59,267 68,353 37,977 24,728 25,508 19, 496 17,361 18,417 21,310 21,885 15,744 14,315 11,470 17,447 16,071 14, 157 17, 135 13,385 10, 845 7,312 9,185 8, .577 C) C) C) ('} <'J C) {11 7,811 7,326 0,276 6,649 C) Ci C) 16,681 17,143 16,606 17, 747 8,163 15,673 24,000 8,671 2,443 C) C) C) C) C) C) C) 2,106 1,468 7,509 7,770 7,174 10,589 7,240 892 4.711 C) C) C) C) C) C) C) 57,a35 40,678 342,279 315,906 273,412 240, 777 167,920 15,929 2,995 1,730 8,928 7,493 5,370 3,762 1,985 330 4,105 2,171 1,720 1,531 18,387 11,488 9,207 422 3,831 2,458 2,376 13,464 11,058 7,433 4,435 2,077 i Less than 30,000 population. ! Dclmquent. SPECIFIED SOURCES OF REVENUE— INTRODUCTION. 17 Table 2. -PER CENT OF TOTAL REVENUE RECEIPTS FORMED BY RECEIPTS FROM TAXES OX THE LIQUOR TRAFFIC AND FROJVI OTHER BUSINESS LICENSES, FOR SPECIFIED YEARS: 1903-1917. STATE AND CITV. Birmingham. Mobile MontgomiTy. ARKANSAS. I.ittlo Kock CALIFORNIA. Berkeley Fresno Los Angeles... Oakland I'asadena Sacramento — San Diego San Francisco. San Jose Stockton Colorado Springs. Denver I'ueblo CONNECTICUT. Bridgeport.-. Ilartford New Britain. New Haven. . Stamford Waterbury. . . DELAWARE. Wilmington DISTRICT OF COLUMBIA. Washington FLORIDA. Jacksonville.. Tampa. Atlanta . . . Augusta... Macon . Savannah. Boise. Aurora Chicago D.anville Decatur East St. Louis. Joliet Peoria Quincy Rockford Springfield Evansville... Fort Wayne. . Indianapolis . South Bend.. Terre Haute. . Cedar Rapids . . Council Bluffs. Davenport Des Moines . . . . Dubuque Sioux City Waterloo Kansas Citv. Topeka. ..;. Wichita PER CENT OF TOTAL REVENUE RECEIPTS FORMED BY RECEIPTS FROM TAXES ON THE LlyUOR TRAFFIC. PER CENT OF Tr)TAL REVENUE RECEIPTS FORMED BY RECEIPTS FROM OTHER BUSI.VESS LICENSE TAXES. 1917 1915 1913 1911 5.3 4.6 2.2 8.6 6.2 3.0 4.0 4.7 5.0 4.7 8.3 4.6 5.3 2.0 2.6 5.7 3.8 4.4 3.7 2.0 8.2 8.0 9.3 16.2 13.6 11.6 9.0 7.6 5.9 2.7 4.3 4.6 7.2 5.3 2.8 3.9 5.0 4.5 5.3 5.9 (') 2.4 4.1 5.8 2.0 2.6 5.7 (') 4.5 4.1 3.5 10.3 5.0 4.7 ■) 2.3 3.9 4.3 5.5 6.9 6.8 (') 2.3 4.7 10.2 7.5 2.2 2.9 6.4 (■) 5.7 3.1 2.5 10.8 (') 3.2 4.7 4.8 »4.4 5.5 5.4 8.S 11.9 15.5 18.7 11.7 10.6 8.3 7.1 3.2 5.6 4.9 6.2 6.3 5.7 6.2 3.5 8.9 5.0 (') 8.2 9.7 13.6 10.1 15.7 19.9 12.5 12.3 <•) 9.3 6.3 3.9 5.8 10.1 9.1 8.0 7.3 4.3 5.9 6.9 6.8 3.6 4.9 4.0 8.6 6.5 (') (') 4.6 10.3 8.0 2.5 3.0 6.7 (') 6.5 5.8 5.9 (') (') 4.0 5.7 (') 5.1 (') 10.5 (') C) (') 5.4 9.4 9.0 2.8 3.5 7.9 (') 3.5 5.9 (') 7.6 10.9 (') 6.6 IS. 24.1 14.0 13.5 7.1 10.0 9.1 4.0 6.8 9.4 6.4 7.1 4.4 4.6 6.6 5.0 (') (') 1907 1906 11.3 5.6 6.9 4.7 5.9 (') 6.8 (') 12.4 (■) (■) (') 6.4 7.9 10.0 2.7 3.8 7.7 (') 7.4 5.8 (■) 8.8 1.8 12.3 5.4 (') 5.1 4.2 3.0 S.9 0.2 4.9 5.6 6.9 (') 7.6 3.4 4.5 2.6 8.4 7.5 5.7 6.3 7.2 (■) 8.6 3.1 6.2 18.3 (') (') 4.9 6.5 (') 9.6 (') 3.6 CJ 5.8 11.5 3.1 0.2 9.1 (■) 7.7 4.3 7.0 6.8 10.6 5.7 (') (') 10.5 (') (') 19.8 26.7 10.9 16.5 11.0 12.0 9.8 2.6 5.5 2.5 9.3 0) 7.6 6.9 8.2 7.2 (■) 1903 8.1 2.4 5.8 7.9 (') (') 5.4 6.1 (') 10.2 (') 4.1 (■) 6.1 (') 11.5 3.7 (') 9.7 (') 10.2 4.4 (') 6.0 3.5 (') 5.5 (') (') 11.5 (') (') 20.9 23.2 12.9 17.6 13.0 13.0 2.9 2. 7 5^8 2.4 8.2 (') (') 8.8 6.7 8.4 7.7 (') -1 (') 1917 17.1 10.6 14.8 0.8 3.2 1.3 l.l 0.6 0.9 0.9 1.0 2.0 0.5 2.2 1.2 1.3 0.6 0.2 0.3 0.4 0.4 0.3 3.6 5.0 6.1 8.4 7.4 11.3 0.9 1.4 0.6 0.5 2.9 0.6 1.0 0.9 0.6 1.1 0.7 0.5 0.4 0.6 0.3 0.4 0.5 1.5 0.6 0.4 0.7 0.5 2.6 1.7 1.7 1915 12.0 10.1 13.2 1.7 1.2 2.8 1.3 1.2 0.3 0.7 0.7 1.1 I.G (') L2 1.6 1.1 0.2 0.2 0.3 0.3 (') 0.2 0.1 LO 3.4 4.7 7.8 16.2 9.2 14.3 0.9 1.0 1.5 0.7 1.1 2.5 0.7 0.9 0.4 0.6 1.3 0.9 0.4 0.4 0.5 0.5 0.3 0.5 1.5 1.0 0.4 0.7 0.4 2-6 0.9 1918 13.8 10.2 13.7 1.9 1.3 (') 1.7 1.2 0.2 1.3 0.8 1.2 1.8 0) 1.3 1.6 1.0 0.3 0.2 0.3 0.3 (') 0.2 4.2 '5.8 10.4 11.5 1.5.0 (■) 0.8 1.3 0.8 1.0 2.4 0.6 1.0 0.3 0.6 1.4 0.7 0.5 0.4 0.4 0.7 0.4 0.5 1.9 0.9 0.4 0.7 0.5 2.4 1.6 1.3 1911 1909 1907 17.5 28.0 20.1 14.8 19.2 18.9 16.7 19.5 18.0 2.5 4.8 7.4 1.2 (') C> (') t') (') 2.3 2.9 2.6 1.3 2.6 2.9 0.3 (') (') 2.2 2.7 3.0 0.7 (') (') L5 3.3 3.2 1.8 (') (') (') 0) (') (■) (■) (') 1.6 1.5 1.3 1.0 0.3 0.7 0.2 0.2 0.2 0.1 0.1 0.1 0.3 0.3 0.1 0.2 0.2 0.2 (') (') (') 0.2 0.2 0.2 0.1 0.2 0.1 1.0 1.0 1.0 3.3 5.9 6.9 6.1 (') (') 8.6 9.0 7.3 17.2 11.7 9.3 12.5 17.9 12.6 13.9 15.2 12.5 (') (') (') 1.0 (•) (') 1.3 0.9 1.2 {') (■) f) 0.8 (') (') 2.8 3.6 3.5 0.8 0.7 0.6 0.9 0.8 o.« 0.6 0.4 0.4 0.7 0.6 0.6 1.1 0.8 O.S 0.8 0.7 1.2 0.6 0.8 1.4 0.6 0.6 1.0 0.5 0.4 0.3 0.7 0.5 0.4 0.2 (>) \^ 0.7 (') 1.8 0.4 0.3 0.7 0.8 0.7 0.4 0.3 0.4 0.7 0.7 0.6 (') (■) (') 2.9 2.8 3.9 13 1.0 1.2 0.8 1,2 1.5 1905 13.4 17.2 18.4 1903 16.0 n.2 16. 9 (') (') (') (') 2.7 3.2 2.0 1.5 (') (■) 3.7 4.2 (') (') 2.5 3.1 (■) (') {') (') (') (') 1.2 1.5 0.8 (') 0.2 0.1 0.1 0.2 C) 0.2 0.2 (■) (') CJ 0.9 1.1 1.0 1.3 6.7 7.4 (') (') 7.0 9.3 9.8 13.7 (') 11.8 11.6 (') (') (') (') 1.6 1.5 (') (') (■) {') 4.8 6.4 0.6 0.4 0.5 0.6 0.5 0.5 0.7 0.7 1.2 1.4 0.7 0.4 1.0 0.3 0.9 0.3 0.3 0.3 0.2 0.3 (') (') 0.7 1.1 O.S 0.6 0.4 0.2 0.6 0.7 (') (') 3.4 3.1 1.5 1.2 1.3 (') • Less than 30,000 population. 'Less than one-twentieth of 1 per cent. Estimated. Report for 1913 combined receipts Irom taxes on the liquor traffic and from other business licenses. 37905°— 18- 18 SPECIFIED SOURCES OF REVENUE— INTRODUCTION. Table 2.— PER CENT OF TOTAL REVENUE RECEIPTS FORMED BY RECEIPTS FROM TAXES ON THE LIQUOR TRAFFIC AND FROM OTHER BUSINESS LICENSES, FOR SPECIFIED YEARS: 1903-1917— Continued. 1 3? STATE AND CITT. PER CENT OF TOTAL REVENUE RECEIPTS FORMED BY RECEIPTS FROM TAXES ON THE LIQUOR TRAFFIC. PER CENT OF TOTAL REVENUE RECEIPTS FORMED BY RECEIPTS FROM OTHER BUSINESS LICENSE TAXES. 1917 1915 1913 1911 1909 1907 1905 1903 1917 1915 1913 1911 1909 190J 1905 1903 111 KENTUCKY. Covington. . 6.0 9.1 5.3 4.3 7.5 7.8 9.1 6.0 6.0 8.6 5.3 10.9 6.4 4.9 8.1 5.5 11.0 5.9 3.2 8.0 3.1 (') 7.4 3.0 8.7 (■) 3.1 (') 2.9 3.3 6.5 3.2 (■) 3.5 (■) 3.6 (■) 3.3 (') 3.7 (■) 3.7 (') 1.7 3.8 1.7 2.0 3.3 6.9 0.1 0.5 0.2 0.3 0.1 0.1 0.4 0.1 0.4 0.3 0.4 0.2 0.3 0.4 0.4 0.1 0.3 % 0.3 0.1 0.1 0.4 0.2 0.2 0.3 0.1 0.3 1.5 0.7 0.6 0.4 0.3 0.3 0.4 0.6 0.5 5.5 1.9 3.5 0.8 6.2 3.2 0.4 0.4 0.4 6.4 0.1 0.4 0.3 0.4 0.4 0.3 0.5 0.5 0.6 0.7 0.4 0.4 0.3 2.3 4.9 2.7 2.3 3.5 9.7 0.1 0.6 0.2 0.3 % 0.3 0.1 0.4 0.4 0.4 0.2 0.3 0.5 0.4 0.1 0.3 0.1 0.2 0.2 0.3 0.2 0.3 0.2 7. 0.2 0.3 0.2 1.4 0.4 0.5 0.3 0.3 0.3 0.5 0.6 4.8 2.2 3.2 0.8 2.2 3.8 0.6 0.3 0.4 4.3 0.1 0.3 0.7 0.4 0.6 0.4 0.6 0.5 1.0 0.8 0.4 0.7 0.4 2.3 5.2 2.8 2.3 3.3 4.6 0.1 0.8 0.2 0.3 "o>i 0.2 0.2 0.4 0.3 0.2 0.2 0.3 0.4 0.3 0.1 0.3 m 0.2 0.2 0.1 0.2 0.2 0.3 (') 0.3 0.1 0.4 0.2 0.8 0.4 0.5 0.2 0.3 0.4 0.5 0.6 5.3 2.0 4.2 0.9 2.4 4.1 0.6 0.4 0.3 6.8 0.1 0.3 0.3 0.3 0.5 0.4 0.6 0.4 0.6 1.0 0.4 0.6 0.6 2.2 4.7 2.5 2.6 3.1 (>) 0.1 0.8 0.2 0.2 'h 0.3 0.1 0.5 0.2 0.3 0.2 0.3 0.4 0.3 0.1 0.3 0.1 0.3 0.2 0.1 0.1 0.2 0.1 0.1 0.4 0.5 0.7 0.5 0.5 0.2 0.3 0.4 0.5 0.7 5.4 2.7 3.8 1.1 4.5 4.8 0.6 0.6 0.3 5.7 0.1 0.3 0.3 0.3 0.4 0.3 0.4 0.4 0.8 0.8 0.4 0.5 0.4 1.4 (') 3.0 2.2 3.9 (') 0.1 0.6 0.2 0.2 0.3 0.1 0.4 0.1 0.2 0.1 0.4 0.3 0.3 0.1 0.2 0.1 'i 0.1 0.1 0.1 (') 0.3 0.1 0.3 % 0.4 0.5 0.5 5.4 2.8 2.3 1.1 (') 5.6 0.7 0.6 0.3 5.9 0.1 0.3 C) 0.3 0.4 0.2 0.4 (■) 0.7 0.7 (') 0.6 0.3 1.3 (') 3.2 2.3 4.3 (') 0.1 0.6 0.2 0.3 0.2 0.1 0.3 0.3 0.3 0.2 0.1 0.2 0.3 0.1 0.1 0.1 I 0.1 0.2 0.3 % ^0'.3 0.5 0.6 0.4 4.3 2.4 2.1 1.5 (■) 5.8 0.6 0.7 0.3 5.7 0.2 0.3 (') 0.3 0.4 0.4 0.5 ^0'.4 0.9 (■) 0.7 0.1 2.4 (') 3.3 (') 5.1 (') (') 0.7 0.1 0.2 % 0.7 'Is 0.1 0.3 0.1 0.2 0.2 0.1 0.1 0.1 0.1 (') 0.1 0.2 0.1 0.4 (') 0.6 % 0.1 0.5 0.5 6.1 2.5 2.5 1.5 (') 5.3 0.6 0.7 0.2 ,5.5 0.1 0.3 (') 0.2 0.4 0.2 0.5 (') 0.3 0.7 (') 0.6 (>) 1.5 1SR '\r ?S Louisville 704 4.8 Ifi LOUISIANA. W9 Shxeveport (0 107 MAINE. _ R MARYLAND. 5.6 2.7 6.1 3.1 7.9 3.1 8.1 2.8 7.3 3.4 4.0 4.1 4.2 3.9 4.7 4.3 0.7 f, MASSACHUSETTS. 0.1 »7 Brockton 0.2 ?hi Brookline ' 3.4 h 3.4 JL ^^1 is 'Is 4.3 6.9 4.3 12.5 6.7 5.4 m 4.8 6.2 (') 5.0 5.3 5.5 ^3'.1 ^3^.5 (') 5.1 11.0 9.8 11.4 8.4 2.8 7.7 7.1 (') 6.7 9.4 7.0 6.0 9.9 5.7 11.6 (') 8.9 10.2 6.8 6.1 (') 12.6 9.4 (') 9.0 (■) m — (■•)■• • 8.2 C-) 7.2 4.7 12.0 ""'s'.i' ""1.3 I 4.2 6.3 (') 4.7 (') 5.1 (■) 3.7 (') 7.0 12.1 9.6 10.2 8.4 2.9 8.3 7.0 (') 6.5 6.8 16.6 4.7 9.8 5.3 11.5 (») 8.8 11.3 5.6 6.9 9.3 (') 9.5 (') C) 52 I4n Cambridge 3.9 0.2 Ifi'i (') 44 Fall River 4.6 3.1 5.4 3.5 6.1 4.3 (') . 4.9 4.4 5.7 3.6 6.9 4.6 4.2 5.9 4.7 5.4 4.1 6.6 5.1 6.0 4.3 5.9 4.4 8.2 5.1 2.6 5.8 4.3 10.3 6.1 7.8 « 6.4 4.8 12.4 7.0 5.2 0.2 154 Fitchburg Haverhill 2 0.2 101 66 S3 64 Holyoke Lawrence Lowell LjTin 01 0.2 0.1 0* l?fi 0.1 41 New Bedford 2.7 2.7 3.1 (') 4.4 3.3 (=) 4.7 5.6 4.2 4.7 5.0 8.5 ^2'.6 (') 4.0 8.4 6.5 9.2 6.6 5.2 6.9 5.7 (') 6.6 0.7 10.5 5.4 6.8 4.6 8.8 9.4 7.1 5.7 (') 11.0 8.4 (') 7.2 11.5 4.1 (2) 4.5 6.7 Less than 30,000 population. 1 Less than one-twentieth of 1 per cent. SPECIFIED SOUKCES OF REVENUE— INTKODUCTION. 19 Taki.k 2.— per cent of TOTAL REVENUE RECEIPTS FORMED UY RECEIPTS FROM TAXES ON THE LIQUOR TRAFFIC AND FROM OTHER BUSINESS LICENSES, FOR SPECIFIED YEARS: 190^-1917— Continued. STATE AND CITY. NEW YOKK. Albany Amsterdam Auburn Bingharaton ... liuflalo Elmira Jamestown Moun t Vernon . New Rochelle. . New York Niagara Falls.. rouKlikoepsie.. Rochester Schenectady.. . Syracuse Troy Utica Yonkers NORTH CAKOUNA. Charlotte Wilmington Winston-Salem.. .\kron Canton Cincinnati — Cleveland Columbus — Dayton Hamilton Lima Lorain Springfield . . . Toledo Youngstown . Zanesville OKIJknOMA. Muskogee Oklahoma City. Tulsa Portland. PENNSYI.TANH. AUentown Altoona Chester Easton Erie Harrisburg Johnstown Lancaster McKeesport. .. New Castle Norristown Philadelphia . . Pittsburgh Heading Scranton , Wilkes-Barre. William«port. York r.nODE ISLANP. Newport Pawtueket.. Providenre... Woonsocket. SOUTH CAnOLDIA. Charleston . Columbia.. TENNESSEE. Chattanooga. Knoxvillc Memphis Nash\'ille .\ustin Dallas El Paso Fort Worth.. Galveston Houston San Antonio. Waco PER CENT OF TOTAL REVENUE RECEIPTS FORMED DY RECEIPTS FROM TAXES ON THE LIQUOR TRAFFIC. 1917 1916 1913 1911 1909 1907 1905 3.2 4.6 4.3 4.1 1.9 4.4 4.3 5.7 4.5 6.6 4.4 4.0 5.5 3.0 1.6 3.2 4.1 3.5 1.8 3.6 3.7 2.2 0.7 0.9 4.1 3.0 4.6 11.1 ,=1,6 3.8 2.1 2.S 3.1 3.8 m 1.0 1.1 1.7 1.5 1.5 I. 1 1.4 1.5 4.4 4.9 3.3 3.8 4.2 5.0 1.7 2.8 2.4 2.7 4.3 (') 2.9 5.3 3.8 4.6 6.0 3.6 [.'1 4.3 5.7 4.6 4.9 3.8 4.1 4.5 5.9 5.0 7.1 6.4 6.7 0) CJ 3.8 2.1 3.5 (') 4.1 1.8 3.9 4.6 3.3 1.0 4.2 3.8 4.9 12.5 7.0 3.9 2.6 (') 3.3 4.1 5.1 1.3 1.1 1.4 1.8 1.5 1.2 1.9 1.6 5.5 6.3 3.9 4.3 4.7 6.2 2.1 2.7 2.7 2.8 4.3 (') 3.3 5.8 4.3 5.1 6.5 3.8 (0 7.S 9.1 7.9 9.6 6.4 3.5 8.0 7.6 9.7 7.2 7.6 9.5 C) (') 4.3 2.2 3.5 (') 4.7 2.0 4.2 5.1 3.9 (1) 4.8 3.6 4.9 It. 3 7.3 4.3 3.4 3.8 4.3 6.0 3.7 0.9 1.2 1.3 1.0 1.4 1.7 1.4 2.0 (') 5.5 6.7 4.7 4.5 5.2 7.0 2.6 3.2 2.9 2.9 6.4 (') 3.7 5.9 4.4 6.0 7.8 3.9 7.5 9.1 7.7 9.4 4.8 9.4 7.6 6.8 11.5 0.1 8.4 9.4 (') (') 4.4 2.6 4.5 (') 4.6 2.9 6.2 5.3 4.1 1.7 (') 5.0 4.1 5.4 14.8 7.0 4.6 2.0 3.9 4.6 6.2 C) 6.1 (') 4.7 4.6 5.9 6.9 (■) 3.1 <■'} (') 3.8 6.6 4.9 6.3 8.2 4.2 (■) 6.3 9.0 7.5 9.8 6.4 3.8 (■) (■) (') 3.0 3.9 10.8 (') 3.9 3.5 5.2 (') 5.3 4.6 6.8 6.1 4.2 1.9 (') 5.3 4.5 3.4 15.4 8.1 (') 3.3 (') 3.6 5.0 5.9 (') 1.8 0.1 1.4 ' l.S 2.3 1.9 (') 1.3 3.0 1..S 2.1 1.7 1.9 2.3 2.7 0) C; 4.5 (') 0.9 5.4 4.2 6.2 0) 6.2 1.1 7.1 6.2 4.3 L6 (■) 5.7 6.2 5.3 16.5 8.9 (■) 3.5 ') 3.7 3.7 6.6 (') 6.7 1.4 1.1 4.0 (') 2.5 (■) 3.8 2.2 3.1 2.3 (') 7.6 (') 6.0 4.9 7.9 7.8 5') (') (') 4.6 (') C) 4.8 10.4 5.6 7.6 8.3 4.2 0) 7.6 6.6 4.6 5.2 0> 6.6 8.3 6.9 4.6 1.6 (■) 5.8 7.4 6.1 16.1 10.9 (■) 3.8 (■) 3.9 3.9 6.3 (') 6.S 6.1 0.9 1.6 (') 1.8 (') (•) 2.2 3.6 2.8 (■) 1903 7.7 (■) 6.2 5.2 8.8 8.6 (') (■) (') 5.3 [:j 5.3 11.4 6.5 9.0 9.5 4.6 3.0 4.8 6.7 5.5 4.2 3.8 (') cS 3.4 8.0 5.1 (') 7.2 4.3 5.4 (') 6.6 5.5 8.8 7.5 5.3 3.4 (') 6.1 5.5 7.0 11.7 12.0 (■) 4.6 CO 4.0 (') 5.8 5.0 1.3 1.6 0) 2.1 (>) 0) 2.0 2.4 1.9 (') PER CENT OF TOTAL REVENUE RECEIPTS FORMED BY RECEIPTS FROM OTHER BUSINESS LICENSE TAXES. I9I7 1915 1913 1911 1909 1907 1905 190S 0.2 0.1 0.2 0.4 0.4 0.3 0.1 0.2 0.1 0.4 0.4 0.2 0.2 0.2 0.5 0.1 0.1 0.2 3.3 6.5 1.9 0.6 0.1 0.7 0.2 0.3 0.3 (») 0.4 0.3 0.2 0.3 0.2 0.2 1.3 0.9 1.8 1.8 2.3 1.7 2.8 0.7 1.5 3.7 0.6 0.7 2.6 0.9 0.5 0.4 1.0 0.7 2.0 3.0 1.7 0.6 0.9 0.7 1.0 10.6 9.5 7.1 8.5 2.6 8.3 0.2 1.0 1.9 0.6 0.2 0. .S 1.4 0.2 0.2 0.1 0.1 0.3 0.6 0.3 0.3 0.3 0.1 0.4 0.3 (') 0.2 0.3 0.5 0.1 0.2 0.2 ,5.8 (') (') 0.4 0.2 0.7 0.2 0.3 0.3 0.1 0.5 0.3 0.2 0.3 0.2 (') 1.2 1.2 (') 0.7 2.4 2.5 1.0 (■) 0.6 1.1 3.0 0.6 LI 2.7 0.9 0.5 0.4 1.0 O.S 1.3 2.6 1.9 0) 0.6 0.6 1.0 8.9 8.9 6.0 9.0 3.4 3.1 0.5 0.7 0.2 0.3 0.3 0.2 0. I 0.2 0.1 0.1 0.3 0.6 0.4 0.1 0.2 0.1 0.3 0.3 (') 0.2 0.3 0.5 0.1 0.2 0.2 5.4 (>) (') 0.4 0.1 0.8 0.1 0.3 0.3 0.1 0.3 0.3 0.2 0.2 0.2 (') 1.1 0.9 2.4 2.3 1.0 0) 0.6 1.1 4.3 0.6 1.3 2.2 (■) 0.6 0.3 0.9 0.7 1.5 2.7 2.7 (') 0.6 0.6 1.0 13.1 9.4 10.7 9.0 3.0 3.4 0.2 0.3 1.1 0.1 0.2 0.3 0.4 (') 0.2 (') 0.2 0.3 0.5 0.4 0.2 0.2 0.1 0.3 0.4 (') 0.3 0.3 0.6 0.1 0.2 0.2 9.4 (') (') 0.2 0.1 0.7 0.1 0.3 0.3 0.3 0.3 0.3 0.2 0.4 0.2 (') 1.2 1.3 (') 1.8 2.1 0.5 (■) 0.5 1.3 4.7 0.7 LO 2.3 (■) 0.5 0.4 0.6 0.6 2.1 2.8 1.7 (■) 0.7 0.6 1.0 12.5 7.2 8.7 3.0 2.7 0.2 0.3 0.8 0.2 0.2 0.3 0.4 (') 0.2 (') 0.1 0.3 0.7 0.2 (') '^l 0.3 0.3 0.2 0.6 0.1 0.3 0.2 (') 0.1 0.1 0.6 0.1 0.3 0.3 (') (') (') 0.3 0.2 0.2 (') (') O.S 1.6 2.6 1.2 0) 0.9 1.1 4.8 0.6 0.4 2.7 C) 0.6 0.4 0.3 0.7 1.2 0) 2.8 (') 0.6 0.7 0.7 11.2 5.3 11.6 3.8 3.2 0) 0.3 (') 0.1 0.1 0.3 0.4 0.2 (') 0.2 0.3 0.7 0.4 0.3 0.5 0.4 0.1 0.1 0.2 (') 0.1 0.1 0.7 0.1 0.7 0.4 (' (' (' 0.1 0.3 0.2 (■) (') 1.6 2.5 1.9 3.3 1.2 (') 0.8 1.3 0.0 0.7 2.8 2.8 (') 0.9 0.9 0.2 1.8 0.9 0) 2.6 0.4 0.7 0.5 11.4 6.8 12.2 3.7 6.1 (') 0.3 (') 0.8 1.2 0.6 0.5 0.1 0.2 1.5 0.2 0.3 0.6 (') C) (') 0.2 0.2 0,2 (') (') 2.5 3.3 1.1 (') 0.4 1.5 6.9 0.8 1.2 3.3 (') 0.6 1.6 0.3 0.5 1.4 (■) 3.3 0.4 0.8 0.0 12.8 5.4 11.2 2.6 7.7 (■) 1.7 (■) (■) 1.9 0.8 1.2 (') 0.2 (I) 0.1 0.4 0.3 0.3 ii; 0.4 0) 0.6 0.3 (») 0.1 0.1 2.5 1.8 3.2 0.7 (■) 1.4 l.S 0.0 1.0 1.4 2.9 (') 5 U. 1. 0. 0. 1. (■) 3.0 (') 0.3 0.7 0.2 12.6 6.5 12.6 3.9 7.8 (■) L3 0) <■> . 1.6 0.9 0.7 (') 1 Less than 30,000 population. « Less than onc-t\\entieth uf 1 per cent. 20 SPECIFIED SOURCES OF REVENUE— INTRODUCTION. Table 2.— PER CENT OF TOTAL REVENUE RECEIPTS FORMED BY RECEIPTS FROM TAXES ON THE LIQUOR TRAFFIC AND FROM OTHER BUSINESS LICENSES, FOR SPECIFIED YEARS: 1903-1917— Continued. i ST.\TE AUD CITV. PER CENT OF TOTAL REVENUE RECEIPTS FORMED BY RECEIPTS FROM TAXES ON THE LIQUOR TRAFFIC. PER CENT OF TOTAL REVENUE RECEIPTS FORMED BY RECEIPTS FROM OTHER BUSINESS LICENSE TAXES. 191J 1915 1918 1911 1909 1907 1905 1903 1917 191,5 191S 1911 1909 1907 1905 1903 wt UTAH. Oeden 5.9 5.6 2.1 0.2 1.6 0.9 2.9 C) 7.8 4.4 4.8 5.3 2.5 6.3 7.8 4.7 7.0 .5.6 2.7 7.0 "■■'i's' 4.6 3.0 (') 5.0 5.4 (') 5.6 (') 4.5 5.8 in. 1 10. s 0) 8.5 4.5 7.2 5.8 2.3 7.1 2.8 5.5 2.8 0) 9.1 5.9 0) 6.1 (■) 4.8 4.3 10.3 10.6 (') S.7 0) 7.8 (') 3.1 (') 2.9 7.2 3.7 [:i 3.1 % 5.5 11.3 9.9 (') 8.2 ^8'.1 « (') (') 3.9 8.0 4.1 (') C) 7.2 (•) 6.5 (') 7.0 6.1 14.4 11.8 C) 8.1 (') 5.8 (') 3.0 (') 5.6 7.7 4.0 ^] 12.8 (■) 7.0 (') 8.0 7.3 5.7 12.7 (') 10.7 (') 3.5 (') .1.1 (') ^'\ 8.6 7.0 5.3 (') C) 7.1 (') 7.2 (') 8.6 8.3 6.2 14.2 1.4 2.4 14.8 11.2 7.5 3.9 11.0 0.7 0.4 0.4 0.5 0.5 1.0 0.8 2.1 0.3 0.3 0.4 0.4 0.5 0.4 0.4 3. o 15.8 13. 11.3 2.7 9.9 O.S 0.4 0.4 0.5 0.4 (') 0.9 2.3 (') 0.2 {') 0.3 0.3 0.3 0.:! (') 3.6 15.6 11.0 10.9 2.8 9.2 0) 0.5 0.5 0.5 0.4 (') 1.0 2.2 (') 1.3 (') 3.4 1.8 0.2 0. i 3.7 15.3 12.4 10.6 3.2 9.3 t^ 0.4 0.0 0.4 (') 2.2 2.4 (') 3.4 1.2 0.2 1.7 (') 3.8 (') 13.2 (■) 3.0 (■) 9' (') 0.5 0.7 0.4 1.0 'I. (') 3.5 1.1 3.1 1.4 3.0 (') 13.8 (') 3.6 (') 0) (') 0.5 0.8 0.4 2.1 (') 3.6 0.8 2.4 1.0 (') 3.5 (1) 13.2 (') 4.4 0) 0.6 LO 0.4 (') 3.2 (') 1.6 (') 3.0 0.6 1.8 0.6 0) RO Salt Lake City 4.8 198 VIKGINU. Lynchbur^j (') 74 Norfolk 11.6 IfU (') 16 Uicliraond . .... 3.2 1-1 f| (') 10 Per cent of total reve- nue re- ceipts. 17.1 10.6 14.8 0.8 3.2 1.3 1.1 0.6 0.9 0.9 1.0 2.0 0.5 2.2 1.2 1.3 0.6 0.2 0.3 0.4 0.4 0.3 General licenses. S1.5,94l 5,688 4,761 188, 701 90 IS 112,021 Per cent of total reve- nue re- ceipts. 0.7 0.6 0.6 O.S 0.6 2.640 0.1 3 i t'J Dog licenses. 55,078 304 2,415 308 32. 705 3,101 2,913 221 1,545 10, 189 106 684 2,235 9,438 610 3,09f 1,272 610 1,921 1,011 Per cent of total reve- nue re- ceipts. 0.2 (') O.l C) 1 0.1 0.1 0) 0.1 0.1 CM 0.3 0.1 0.1 0.1 0.1 0.1 1 Less than one-twentieth of 1 per cent. SPECIFIED SOUKCES OF REVENUE— INTRODUCTION. 21 Table 3.-T0TAL REVENUE RECEIPTS AND RECEIPTS FROM SPECIFIED SOURCES OF REVENUE: 1917— Continued 85 119 32 12S 142 95 192 193 2 202 162 88 171 91 179 118 104 84 23 94 100 174 206 130 65 163 113 183 131 92 115 158 28 204 16 189 5 97 201 62 140 165 STATE ANIl CITY. DELAWARE. Wilmington DISTRICT OF roLVMIilA. Washing! on FLORIPA. Jack.sonvillc. Tampa Atlanta Augusta... Macon Savannah . Boise . Aurora Chicago Danville Decatur East St. Louis Joliet Peoria Ciuincy Rockford Springfield . - . Evansville. .. Fort Wayne . Indianapolis. South Bend. Terre Haute . Cedar Rapids.. Council DlulTs. Davenport Des Moines Dubuque Sioux City Waterloo Kansas City. Topeka Wichita KENTUCKY. Covingtou . Lexington. Louisville . Ne^vpoit... LOnSlANA. New Orleans . Shroveport . . . Portland. MARYLAND. Baltimore MASSACHUSETTS. Boston Brockton... Brooklinc. . . Cambridge.. Chelsea Everett Total revenue receipts. SI, 733, 123 16,001,125 2,114,725 1,492,943 3, 858, 293 1, 162, 428 I,n.5,4.iS 1,635,371 584,476 770, 573 87,931,732 650, 162 939, 823 1,096,427 K14,044 1.761,808 718,097 1,254.324 1,436,522 1,699,356 1,928,818 7, 125, 149 1,278,635 1,077,213 1,006,158 868,981 1.201,849 2, 230, 154 845,092 1,.'509.8.')2 807,723 2,201,871 1,174,480 1,462,247 960,421 968,637 6, 158, 770 452,958 8,670,510 648, 876 1,913,822 18,184,977 38,397,676 1,750,130 1,896,369 3,822,333 l,041,4c,l 1,005,476 REVENUE RECEIPTS FROM SPECIFIED SOURCES. Total. Amount. S146,997 1,397,876 182,999 362, 797 610,117 124,269 215,004 249,049 144,430 123,657 11,7.19,669 123,494 177,977 205,550 1.54,766 297, 922 41,683 177.929 101, 491 302, 236 451,503 1,733,909 175,617 8,718 116,552 130,440 212, 278 42.078 1U;,512 393,794 102,200 426,098 185,948 423,504 95,895 210,089 541,641 27,368 594,371 85,779 100,941 Per cent of total reve- nue re- ceipts. Special assess- ments. Amount. 8.7 S.7 24.3 1.5.8 10.7 19.3 15.2 24.7 16.0 13.4 19.0 18.9 18.7 17.5 16.9 .5,8 U.4 7.1 17.8 23.4 24.3 13.7 0.8 n.6 15.0 17.7 1.9 13.2 21.8 12.7 19.4 16.8 29.0 10.0 21.7 8.8 6.0 4.5 13.2 ' 3.0 481,628 1.3 73,679 4.2 24,032 1.3 1 56,382 1.5 1 22, 155 2.1 [ 12,238 1.2 92, 923 286, 3S0 336,326 11,0.54 120, 1S6 62, 176 138, 163 113, 1,246, 117, 169, 168, 144, 271, 30, 166, SI, 282,266 442,566 1,6.">S 117 168, 078 5,194 112,242 121,903 191,282 28, 267 107,961 380,575 96,952 357,669 160,076 393,272 72,212 172,550 336, !«2 1;., 500 81,505 39, 168 29, 4.53 345, 865 365,545 07, 747 23,001 50,891 17,245 10, .880 Per cent of tot:lI reve- nue re- ceipts. Business taxes other than on the liquor tralHc. Collected without IssueofJiceiise. Collected. with issue of license. Amount. 4.4 19.2 8.7 1.0 10.8 3.8 23.6 14.8 10.5 18.1 18.0 15.4 16.4 15.4 4.3 13.5 5.7 16.6 22.9 23.3 13.1 0.5 11.2 14.4 15.9 1.2 12.8 21.0 12.0 16.2 13.6 26.9 7.5 17.8 5.5 3.4 0.9 6.0 1.9 1.0 3.9 1.2 1.3 1.7 1.1 $916,954 39,459 13, 209 12, 190 2,344 222,680 2,2i9 2.643 4,143 2,460 7,686 2,441 3,658 4,196 I'er cent of total reve- nue re- ceipts. 6,706 3,905 4,351 5.7 1.0 1.1 1.1 Amount. 0.3 0.3 0.3 0.3 0.4 0.3 0.4 0.3 0.3 0.3 0.3 0.3 0.3 Per cent of total reve- nue re- ceipts fJeneral licenses. Dog licenses. Amount. $2, 620 129,293 76,020 73,923 234,332 97,293 82,4.51 184,213 ,%065 6,739 1,191,043 3, 5.S9 4,682 31,401 6, 363 17.504 6,237 7,679 15, 470 10, 170 8,937 26,207 7,539 3,452 3,781 4,578 18, 178 13,436 3,365 12,078 4,406 56,830 19,660 24,365 19.119 3fi,9f.9 155,. 517 9,242 282,355 44,918 1,283 89,578 0,2 0.8 3.6 5.0 6.1 8.4 7.4 11.3 0,9 1.4 0.6 0.5 2.9 0.6 1.0 0.9 0.6 1.1 0.6 0.5 0.4 0.6 0.3 0.4 0.5 1.5 0.6 0.4 7 0.5 2.6 1.7 1.7 2.0 3,8 2,5 2,0 3,3 6.9 0,5 91,954 0.2 5,932 8.3 1,028 0.1 5,491 0,1 4,051 0,4 1,358 0,1 $55,928 13,690 2,133 Per cent of total reve- nue re- ceipts. 0.3 0.6 0.1 986, 178 7,097 40,225 Amount. 366 361 2,713 177 2,660 1,202 594 113,610 0.4 0.6 4,564 44,008 2,626 27,076 85,858 0,7 0,6 0.3 1,061 1,371 2,016 881 2.143 409 221 2,703 9,300 529 959 2,818 2,375 186 1,141 842 4,893 2,307 1,620 584) 5,174 3,435 1,693 Per cent of total reve- nue re- ceipts. S3,344 0.2 14,414 0.1 0.1 0.1 0.1 0.1 0.2 0.1 0.3 0.2 O.l (') 0.1 0.1 0.2 0.1 (') 0.1 0.1 0.2 0.2 0.1 0.1 0.1 (■) 24,129 0.1 859 0, 1 ' Less than one-twentieth or 1 per cent. 22 SPECIFIED SOURCES OF KBVENUE-INTRODUCTION. T..„ a.-TOTAL KETEN™ RECEIPTS AND BEOEIPTS FROM SPECIFIED SOPROES OF REVENUE: 10n-Co;Mnu^ 62 177 173 123 11 170 ISO 17 172 1 175 217 25 Albany, Amsterdam Auburn Binphamton Buffalo Elmira Jamestoivn Mount Vernon New Rochelle New York Niagara Falls Poughkeepsie Rochester.... 1 Less than one-twentieth of 1 per cent. SPECIFIED SOURCES OF REVENUE— INTRODUCTION. 23 Table 3.— TOTAL REVENUE RECEIPTS AND RECEIPTS FROM SPECIFIED SOURCES OF REVENUE; 1917— Continued. 161 219 208 73 105 14 6 29 45 160 1S6 178 125 31 69 212 143 70 207 103 110 155 215 87 90 96 127 136 157 210 3 9 58 41 83 191 124 218 108 26 144 166 191 107 168 40 51 190 46 99 60 153 55 47 195 STATE ASD CTTY. NEW YORK— continued. Schenectady.. S\Tacuse Trov Utica Yonkers NORTH CAROLINA. Charlotte Wilniine:ton,. Winston-Salem Akron Canton Cincinnati Cleveland Columbus Da>'ton Hamilton Lima Lorain - - Springfield Toledo Youngstown Zanesville OKLAHOMA. Muskogee Oklahoma City Tulsa Portland... PEXX.SYLVANIA. Ailentown Altoona Chester East on Erie HarrisbuTg... Johnstown... Lancaster McKeesport.. Newcastle... Norristown... Philadelphia. . Pittsburgh . . . Reading Scranton Wilkes-Barre . "Williamsport . York RHODE ISLAND. Newport Pawtucket . . Providence . . Woonsockel . SOUTH CAROLINA. Charleston. . Columbia.. TENNESSEE. Chattanooga. . Knoxville Memphis . Nashville Austin Dallas El Paso Fort Wortli.. Galveston Houston San Antonio. . Waco Total revenue receipts. REVENUE RECEIPTS PROM SPECIFIED SOUBCE3. S2, 464, 784 4, 348, 215 2, 067, 318 1,801,101 3,299,370 726,506 524,821 503,770 2, 716, 978 1,325,884 14,863,333 22,367,104 5,289,316 2, 913, 620 969, 676 601,682 829,058 1,049,856 4, 511, 121 2,737,094 583,337 684,901 1,690,146 1,454,206 9,087,679 991,213 9.S7,978 544, 902 395, 448 1,616,739 1,389,546 920,586 719, 981 1,015,616 629, 708 284,423 48, 668, 586 23,638,678 1,475,609 2,138,431 1,279,441 471,205 609,415 851,367 1,469,589 6,995,480 812,918 1,I30,6.';2 623,132 li 943,725 , 923,809 , 3,353,983 2,584,512 903,926 3, 726, 738 1,710,461 1,867,782 1,374,752 3,099,549 2,618,103 876,740 Total. Amount. $216,779 589,298 147, 512 114, 145 344,684 130,305 40.079 45,632 412,086 216, 722 691, 487 1,929,448 809,369 310,359 123, 676 67,382 12S,414 79, 4.8S 572, 519 407,264 55,630 14,210 194,461 461, 419 \ 2,327,070 Per cent of total reve- nue re- ceipts. 100,493 137,661 84,605 14,401 82,861 118, 453 69, 974 11,393 49,636 75, 536 2,786 933,399 381, 119 38,097 153,681 97,001 30, 745 69,067 7,134 22,595 147,773 36,239 160,948 74,475 13.6 7.1 6.3 10.4 17.9 7.6 9.1 15.2 16.3 4.7 8.6 15.3 10.7 12.8 11.2 15.5 7.6 12.7 14.9 9.5 2.1 II. S 31.7 0.8 1.5 2.1 4.5 14.2 12.0 139,936 14.8 107,585 n.6 335, 365 10.3 366,389 14.2 2,490 0.3 479, 102 12.9 86,267 5.0 127,289 6.8 24,021 L7 34,825 1.1 50, 756 1.9 8,771 1.0 Special assess- ments. {204,827 554,365 137, 814 105, 704 332,856 102,910 2,593 32,960 396,818 214,553 532,867 1, 877, 520 777,859 295, 116 122, 626 65, 049 125,507 76,993 552, 560 398, 975 54,497 27 159,911 420,687 2,223,094 80, 113, 74, 2, 69, 96, 34, 7, 41, 58, 244, 22, 133, 71, 16, 58, 7,573 87,342 26,497 36. 676 11,317 73, 173 29,101 232, 130 152,414 100 440,824 50,671 109,034 7,154 9,169 2.220 6,257 Per cent of total reve. nue re- ceipts. 8.3 12 7 6.7 5.9 10.1 14.2 0.5 6.5 14.6 16.2 3.6 8.4 14.7 10.1 12.6 10.8 15.1 7.3 12.2 14.6 9.3 9.5 28.9 8.1 11.5 13.7 0.6 4.3 6.9 3.8 1.0 4.1 9.3 0.1 L5 1.0 1.5 6.2 5.6 3.4 9.6 Business ta.xes other than on the liquor traffic. General licenses. Collected without issue of license. Collected with issue of license. Amount. 0.5 1.2 3.3 3.2 1.8 7.8 3.2 7.1 5.9 (') 11.8 3.0 5.8 0.5 0.3 0.1 0.7 $4,032 9,917 5,033 4,SfJS 4,574 1,144 1,094 849 Per cent of total reve- nue re- ceipts. Amount. 0.2 0.2 0.2 0.3 0.1 0.2 0.2 0.2 1,325 3,154 6,593 0.2 0.2 0.5 5 5 78 1 2,259 1,755. (') (') C) 0.2 0.3 * " 186 (') 1 $5,430 20,628 1,990 1,765 6,249 24,165 34, 159 9,697 15,268 1,784 99,673 45,786 14,342 8,490 468 2,217 2,903 2,069 15,316 5,912 1,133 8,955 15,041 25,536 92,973 18,211 23,210 9,359 11,217 11,910 21, 277 33,682 4,040 7,522 15,983 2,581 235,537 84,931 14,243 15, 702 25,072 14,154 10,562 5,06S 12,789 50.300 8,331 120.305 59,067 66,763 78,484 86,159 213,975 1,852 37,315 31,746 12,067 2,573 25,082 36, 489 1,406 Per . cent of total reve- nue re- ceipts. 0.2 0.5 0.1 0.1 0.2 3.3 6.5 1.9 0.6 0.1 0.7 0.2 0.3 0.3 (') 0.4 0.4 0.2 0.3 0.2 0.2 1.3 0.9 1.8 1.0 1.8 2.3 1.7 2.8 0.7 Amount. 3.7 0.6 0.7 2.5 0.9 0.5 0.4 1.0 0.7 2.0 3.0 1.7 0.6 0.9 0.7 1.0 7.1 as 2.6 8.3 0.2 1.0 1.9 0.6 0.2 0.8 1.4 0.2 $1,270 876 2,126 45, 938 14,756 6,144 579 3,741 14,052 7,474 34,941 Per cent of total reve- nue re- ceipts. 0.2 0.2 0.4 0.3 0.2 0.5 0.8 0.5 ai 1,237 1,677 16,427 200 1,525 5,249 13,858 11,317 (') 0.1 0.3 Dog licenses. $2,490 4,J8S 2,675 1,808 1,005 816 1,357 385 13,009 6,142 2,412 609 578 116 4 426 4,643 1,798 232 2,303 1,129 11,003 2,080 1,163 786 889 1,800 831 1,480 Per cent of total reve- nue re- ceipts. 250 952 41 16,488 1,010 4,755 770 562 190 2,061 2,228 9,983 1,410 471 659 as (■) ai 0.3 1.0 0.4 I 338 777 2,325 939 436 574 730 1,108 0.1 0.1 0.1 0.1 0) 0.1 0.3 (') 0.1 (') 0.1 {') 0.1 0.1 (■) 0.1 0.1 0.1 0.2 0.1 0.1 0.2 0.1 0.1 0.2 (') 0.2 (') 0.1 0.1 10.2 0.1 0.1 0) 0.3 aa ai aa (') ai (') 0.1 0.1 ' Less than oae-twentieth of 1 percent. 24 SPECIFIED SOURCES OF REVENUE— INTRODUCTION. Table 3.— TOTAL REVENUE RECEIPTS AND RECEIPTS FROM SPECIFIED SOURCES OF REVENUE: 1917— Continued. 50 198 74 164 36 149 199 185 19 38 54 216 137 148 203 205 213 13 182 138 141 STATE AND QTY. Total revenue receipts. Ogden Salt Lake City.. Lynchburg . . Norfolk Portsmouth. Richmond.. . Roanoke WASHINGTON. Bellingham. . EA'erett Seattle Spokane Tacoma REVENUE RECEIPT3 FROM SPECIFIED SOURCES. Total. Amount. WEST VIRGINIA. Charleston. . . Huntington . "Wheeling Kenosha La Crosse. . . Madison Milwaukee. , Oshkosh Racine Superior $821,071 4,015,627 822,058 2,344,681 428,205 ; 4,307,362 I 6.36,301 739,012 819, 099 15, 436, 254 3,733,231 3,396,752 858,359 960, 706 803, 139 946,372 648, 175 1,139,447 14,017,001 643,325 1,010,068 925, 148 5131,278 961,185 133,648 290,795 33, 775 290, 259 82, 075 253, 266 238,824 2,831,328 920,605 423, 320 346, 667 328,710 54, 796 180,001 67,959 219, 559 2, 152, 737 64,961 254,214 274,601 Per cent of total reve- nue re- ceipts. 16.0 23.9 16.3 12.4 7.9 6.7 12.9 34.3 29.2 18.3 24.7 12.5 46.4 34.2 19.0 10.5 19.3 15.4 10.1 25.2 29.7 Special assess- ments. Amount. $118,446 857, 242 6,481 4,646 112,800 7,229 247, 505 234,689 2,754,787 897, 174 402,972 333,237 319,633 7,966 72,711 26, 170 166,024 1,059,516 32,460 166, 820 227, 237 Per cent of total reve- nue re- ceipts. 14.4 21.3 0.8 0.2 2.6 1.1 33.5 28.7 17.8 24.0 11.9 38.8 33.3 1.0 7.7 4.0 14.6 7.6 5.0 16.5 24.6 Business taxes other than on the liquor traffic. Collected without issue of license. Amount. S4S1 Per cent of total reve- nue re- ceipts. (') 103,699 37, 824 47,916 961,781 28,188 80,591 42,233 11.0 5.8 4.2 6.9 4.4 8.0 4.6 Collected with issue of license. Amount. $11,686 95,219 121,987 270, 228 32, 202 168, 583 70,288 5,391 3,678 59,983 19,496 17,447 8,577 7,811 16,681 2,443 2,106 4,711 57,035 2,995 4,105 3,831 Per cent of total reve- nue re- ceipts. 1. 1 2.4 14.8 11.5 7.5 3.9 11.0 0.7 0.4 0.4 0.5 0.5 1.0 0.8 2.1 0.3 0.3 0.4 0.4 0.5 0.4 0.1 General licenses. 84,214 13, 658 Per cent of total reve- nue re- ceipts. 0.5 0.6 2, 742 0. 4 11,931 4,672 726 12,474 Dog licenses. 0.5 0.1 1.6 SI, 146 8,724 966 1,782 1,573 8,876 1,816 370 457 4,627 3,996 2,901 181 540 558 1,148 1,859 908 21,214 1,318 2,698 1,300 Per cent of total reve- nue re- ceipts. 0.1 0.2 0.1 0.1 0.4 0.2 0.3 0.1 0.1 (') 0.1 0.1 0) 0.1 0.1 0.1 0.3 0.1 0.2 0.2 0.3 0.1 I Less than one-twentieth of 1 per cent. Per cent distribxition of all revenue re- ceipts. — If any attempt has been made to bring about a balanced revenue system, the products of which are designed to conform to standard proportions, a study of the per cent relation of the different classes of municipal revenue will show that such a design is far from accomplishment. These relationships are brought out in Table 4, which shows the per cent distribution of all revenues of the 219 cities for which data are presented in this report. In this table the cities are arranged in order of size and are divided into five groups in accordance with their population. The data include not only those for the individual cities, but also those for all of the 219 cities an. o Prop- erty. Poll. Busi- ness and non- busi- ness li- cense. Prop- erty. PoU. Busi- ness and non- busi- ness U- cense. a IS, w es, |l ■3 so m = |& § s" a iS Grand total 63.9 0.2 5.6 7.8 0.5 4.1 2.5 5.5 10.0 Group HI ; 63.9 60.9 61.9 0.4 0.4 0.5 4.7 5.7 5.1 9.8 8.8 9.9 0.5 0.6 0.7 4.8 6.3 5.5 2.3 2.1 2.4 3.8 2.6 2.4 9.7 12 5 66.2 59.2 0.1 6.6 6.6 6.4 8.9 0.4 0.4 2.1 8.3 2.5 3.0 7.4 4.1 9.5 9.4 Group V 11.4 1 1 GROUP I.— CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1917. 1 2 NewYorli. N. Y Chicago, 111 71.5 55.9 59.7 56.3 74.6 '6."2' o.'i' 3.3 11.2 4.9 15.2 3.3 6.3 10.5 1.5 10.2 1.0 0.4 0.6 0.2 0.2 O.S 1.3 2.3 3.1 1.6 O.S 0.7 3.3 3.7 2.6 2.9 7.6 7.2 15.6 4.0 8.4 8.9 9.1 11.2 9.8 8.8 6 7 8 9 10 Cleveland, Ohio Detroit, Mich Baltimore. Md Pittsburgh, Pa Los Angeles, Cal 61.8 64.0 61.0 73.5 64.1 ..... 4.7 3.2 6.7 3.6 6.5 8.4 8.9 1.9 1.0 10.1 0.4 0.4 0.1 0.7 0.5 2.0 5.8 3.6 2.9 4.1 1 6. 7 ! 3. 7 7.7 i 1.9 12.3 R.l 3 4 Philadelphia, Pa St. Louis, Mo 4.2 2.9 2.8 10.7 5.0 1.6 11.9 10.3 10.2 GROUP II.— CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917. n BuSalo, N. Y 70.8 4.0 6.5 0.4 3.0 4.4 .15 7.3 17 WashiuRton, D. C... 40.5 10.0 1.8 0.9 40.0 2.1 0.3 4.4 12 San Francisco, Cal . . . 63.1 7.9 12.7 0.1 4.4 2.3 2.0 7.7 18 Minneapolis, Mum... 65.1 4.7 13.7 0.6 3.7 2.9 3.5 6.0 13 Milwaukee, Wis 61.5 11.0 7.6 0.5 5.6 2.8 1.0 7.2 19 Seattle, Wash Jersey City, N. J 56.7 0.8 17. S 0.5 3.4 2.8 1.3 16.6 14 Cincinnati, Ohio 59.4 5.5 3.6 0.3 1.7 3.7 16.7 9.2 20 55.9 CI 6.3 1.3 0.2 11.7 2.5 6.4 15.8 15 Newark, N.J 57.7 0.4 5.7 6.2 0.2 10.8 3.0 5.7 10.3 21 Kansas City, Mo 52.3 7.3 22.0 0.3 1.8 3.1 2.6 10. i 16 New Orleans, La 62.5 0.6 11.3 0.9 0.4 2.9 3.8 4.0 13.6 GROUP III.— CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917. Portland, Oreg Indianapolis, Ind. Denver. Colo Rochester, N. Y... Providence, R. I.. St. Paul. Minn.... Louisville, Ky.... Columbus, Ohio... Oakland, Cai Toledo, Ohio Atlanta, Ga Birmingham, Ala. Omaha, Nebr 50.8 1.3 24.5 0.3 7.4 0.7 5.1 9.8 35 60.3 0.2 5.6 23.3 0.2 5.6 1.5 2.6 0.7 36 70.9 1.9 17.0 0.4 1.5 3.9 3.8 n.7 37 64.8 3.1 14.0 0.1 2.0 1.0 5.5 9.5 38 67.1 0.5 4.7 1.2 0.1 0.9 2.8 10.2 12.5 39 61.4 9.5 12.4 0.3 4.2 1.8 2.9 7.6 40 64.7 (M 8.6 5.5 0.2 5.6 1.6 2.0 11.9 41 54.6 2.8 14.7 0.1 1.9 3.7 6.9 16.3 42 60.1 6.1 12.0 0.7 IT. 4 1.3 0.9 1.5 43 61.8 5.0 12.2 0.2 1.5 2.4 5.2 11.7 44 62.6 0.4 7.1 8.7 1.9 2.8 1.8 1.1 13.5 45 41.0 1.2 19.1 11.5 2.S 13.0 7.2 1.8 2.3 46 55.5 6.3 12.3 0.7 2.0 1.6 6.2 15.4 1 Worcester, Mass Richmond, Va Syracu.se, N. Y Spokane, Wash New HavcD, Conn.. Memphis , Tenn Soranton. Pa Paterson. N. J Grand Rapids, Mich. Fall River Mass Dayton, Ohio Dallas, Tex 08.4 1.9 4.0 ,3.9 0.1 0.9 5.0 5.4 59.4 0.6 5.0 2.6 0.9 2.3 0.4 7.1 68.4 4.4 12.7 0.2 1.8 1.1 1.8 45.3 0.6 24.0 O.S 12.7 4.1 1.4 81.6 1.3 6.5 0.8 1.5 3.2 3.8 1.3 61.6 3.3 7.1 0.7 9.0 3.3 1.5 69.2 1,1 12.3 6.2 .80 5.3 1.9 3.1 61.5 0.3 9.5 2.7 0.6 16.1 3.2 6.2 61.2 3.1 12.6 0.2 7.7 3.9 1.3 7.5.4 2.0 5.0 0.8 0.2 0.2 2.5 4.5 62.1 5.4 10.1 0.6 3.2 4.0 4.8 62.6 2.1 11.8 1.7 5.3 1.6 2.3 10.4 21.8 9.6 11.1 0.1 13.7 (') (') 10.1 9.2 9.7 12.5 > Less than one-twentieth of 1 per cent. 26 SPECIFIED SOURCES OF REVENUE— INTRODUCTION. Table 4.— PER CENT DISTRIBUTION, BY PRINCIPAL CLASSES, OF ALL REVENUE RECEIPTS: 1917— Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 7.] REVENUE RECEIPTS. Per cent obtained from— Taxes. Prop- erty. Poll. Busi ness and non- busi- ness li- cense. ■sa ag- REVENUE RECEIPTS. Per cent obtained from- Taxes. Prop- erty. PoU, Busi- ness and non- busi- ness li- cense, ^ D-S' Mc3 B.S6 > ^ ^ ■c.g GROUP III.— CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917— Continued. San Antonio, Tex. . Bridgeport, Conn . . New Bedford, Mass Salt Lake City, Utali Nashville, Tenn Cambridge, Mass. . . Lowell, Mass Tacoma, Wash Houston, Tex Trenton, N. J 8.5.1 3.7 0.1 0.3 7.0 0.7 2.7 0.5 57 80.3 1.7 6.4 3.5 1.3 3.0 1.3 2.6 0) 58 74.9 1.5 3.1 1.3 0.2 0.5 3.4 3.6 11.6 59 50.5 8.7 21.3 0.3 9.7 1.3 0.6 7.5 60 48.7 8.6 5.9 1.5 14.3 2.1 5.1 13.8 61 77.1 1.0 0.3 1.3 0.1 0.3 2.8 5.6 11.5 62 74.2 1.8 4.8 1.6 0.2 0.6 2.8 3.3 10.6 63 41.8 0.6 11.9 1.9 11.0 1.3 2.0 29.5 64 75.4 2.1 0.3 0.7 6.5 1.9 4.6 8.7 65 50.6 0.7 5.6 9.0 0.4 12.7 2.1 6.4 13.4 66 Hartford, Conn Reading, Pa Youngstown, Ohio Fort \\ orth, Tex... Camden, N. J , Albany, N.Y Springfield, Mass.., Lynn, Mass , Des Moines, Iowa.., Lawrence, Mass 72.0 1.3 2.4 3.8 0.5 1.9 3.2 3.9 64.1 2.4 5.9 1.5 0.3 5.6 0.7 1.9 64.9 4.3 14.6 1.1 2.2 1.4 1.6 66.3 2.5 5.8 0.7 5.3 2.2 1.7 48.6 0.4 7.1 5.7 0.2 10.9 1.8 9.0 69.4 4.0 10.4 0.1 1.9 0.4 2.1 74.2 1.4 3.2 2.3 0.2 0.3 3.9 2.3 71.7 2.1 0.4 2.0 0.4 0.2 5.1 3.3 88.4 1.4 1.2 1.0 2.6 2.2 2.1 78.4 0.7 6.4 1.8 0.3 0.3 3.1 1.5 GROUP IV.— CITIES HAVING A POPUL.^.TION OF 50.000 TO 100,000 IN 1917. 87 Yonkers, N, Y Schenectady, N. Y Kansas City, Kans Oklahoma City, Okla. Wilmington, Del. Duluth, Mirm. . . Akron, Ohio Norfolk, Va Elizabeth, N. J.. Utica, N. Y Somerville, Mass.. Waterbury, Conn. St. Joseph, Mo Manchester, N. H. Troy, N. Y Hoboken, N. J.... Willces-Barre, Pa. Fort Wayne, Ind. Jacksonville, Fla. . Evansville, Ind... Erie, Pa East St. Louis, 111. Passaic, N. J Harrisburg, Pa.. Peoria, in Wichita, Kans.. Bayonne, N. J.. South Bend, Ind. Savannah, Ga Johnstown, Pa. . . Brockton, Mass.. 73.9 76.6 41.9 63.8 64.5 51.0 57.5 64.2 56.7 83.1 75.6 69.7 62.7 74.2 71.6 56.9 74.9 41.9 35.5 51.2 52.9 58.2 61.1 66.0 63.6 66.2 52.4 60.3 51.9 74.4 73.1 0.4 0.9 3.2 4.1 3.5 2.3 0.6 6.3 4.6 12.4 8.7 6.0 0.2 4.9 9.2 4.6 4.3 10.5 7.9 3.4 7.9 6.3 4.6 20.1 8.0 3.4 13.3 2.5 3.7 5.6 11.5 7.5 0.4 10.1 8.3 16.2 9.5 8.1 17.2 14.6 0.2 7.4 5.9 4.0 2.7 21.5 0.1 6.7 (') 5.6 22.9 4.4 16.6 4.3 15.4 4.8 6.9 1.5.4 26.9 3.6 13.1 3.8 3.8 3.9 2.1 1.9 1.6 2.7 3.7 2.9 2.2 5.1 16.3 2.6 0.4 3.0 2.8 0.7 2.3 14.7 4.4 6.0 11.8 10.0 9.0 4.9 18.9 4.0 2.7 1.0 16.5 8.7 17.1 4.3 0.3 0.3 1.1 4.5 3.8 1.9 1.1 1.9 1.6 2.7 0.7 4.4 0.9 0.8 2.2 1.1 1.2 3.2 0.8 2.8 0.7 1.8 1.2 1.9 1.1 2.8 1.1 0.4 1.0 1.2 1.9 8.3 1.2 1.1 2.7 4.5 2.8 1.0 3.0 5.4 7.0 1.3 1.2 2.3 2.3 3.5 0.7 3.6 1.1 1.0 2.7 3.3 1.5 (') 4.4 4.5 1.5 1.2 4.9 0.9 1.7 4.0 2.2 9.2 6.6 29.5 11.7 17.3 19.5 15.2 10.6 0.1 0.3 11.8 13.9 0.2 12.2 13.3 12.8 0.2 22.3 33.5 11.3 24.3 (') 12.9 0.2 0.2 18.3 9.6 11.9 0.1 9.1 Sacramento, Cal El Paso, Tex Terre Haute, Ind... Holvoko. Mass Portland, Me Allentown, Pa SprinKfield. Ill Canton, Ohio Charleston, S. C... Chattanooga, Tenn. Pawtucket, R. I Berkeley. Cal .Mtoona, Pa Mobile, .Via Atlantic City, N. J. Sioux City, Iowa. . . Little Rock, Ark... Covington, Ky Saginaw, Mich Flint, Mich Rookford.IU Tampa, Fla Pueblo, Colo New Britain, Conn. San Diego, Cal Binghamton, N. Y. York, Pa Springfield, Ohio... Maiden, Mass Lancaster, Pa Augusta, Ga 50.1 6.0 18.6 0.4 14.0 0.6 1.6 54.4 4.9 3.0 1.8 5.7 1.9 4.3 73.9 0.5 8.0 0.5 0.1 11.6 1.7 1.8 53.8 1.2 3.7 0.7 U.3 0.5 2.0 2.5 61.1 1.2 3.8 1.5 0.1 10.0 1.9 3.4 63.7 2.6 5.2 8.1 0.2 4.0 0.4 1.1 63.1 9.2 5.7 0.2 2.0 1.1 1.7 59.8 5.2 16.2 0.3 2.4 0.9 3.2 68.3 11.3 11.0 3.2 1.6 4.6 0.8 5.6 61.9 7.1 7.8 1.1 15.2 4.2 2.0 62.5 0.5 4.1 0.5 0.3 0.8 2.2 6.9 61.4 1.5 12.9 f) 19.9 1.5 2.7 59.6 0.8 4.6 11.5 0.7 4.8 1.8 2.0 41.0 11.3 10.5 2.5 12.6 2.3 1.6 58.7 (•) 11.8 0.7 0.2 10.8 1.8 6.8 60.3 1.0 21.0 1.5 1.7 2.« 2.0 54.0 5.0 22.8 1.6 7.5 4.1 3.4 55.9 8.6 7.5 0.5 8.5 0.8 1.3 57.8 3.5 n.2 0.5 10.1 2.3 3.0 52.5 2.0 16.1 0.8 .5.0 5.7 L5 68.9 .. .. 1.0 13.5 1.1 2.1 3.4 0.7 49.7 7.1 19.2 1.3 16.2 3.9 2.3 57.0 1.7 10.3 0.8 4.6 0.5 1.0 67.3 1.6 3.1 3.3 1.1 3.1 3.8 2.5 62.8 6.7 6.8 0.4 9.5 2.1 1.1 72.2 4.5 6.9 0.4 2.1 2.8 1.0 70.0 1.6 4.6 9.6 0.5 7.5 0.9 6.2 57.9 6.9 7.3 0.5 2.6 5.4 7.9 75.0 2.0 0.1 3.6 0.1 0.2 4.4 4.3 6L4 0.3 4.4 1.0 0.1 5.0 0.7 2.0 47.0 9.7 1.0 0.8 15.2 6.7 2.1 GROUP v.— CITIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1917. 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 143 Kalamazoo, Mich. . Davenport, Iowa Topeka, Kans , Salem. Mass Haverhill, Mass Pasadena, Cal Bay City, Mich McKcesport, Pa Huntington, W. Va Racine, Wis Lincoln, Nebr Chelsea, Mass Superior, Wis Macon. Ga Muskogee, Okla Woonsocket, R. I.. Newton, Mass Montgomery, Ala. . Butte, Mont Wheeling, W. Va. . . 66.0 0.7 9.3 0.3 8.4 5.2 0.9 9,2 149 75.1 L7 15.9 0.7 2.7 2.3 1.0 0.5 150 68.0 2.5 13.6 0.4 1.3 2.1 1.7 10.3 151 79.2 1.6 0.2 0.9 11.3 0.2 4.6 2.0 11.1 1.5V. 67.7 2.2 5.9 3.0 0.3 0.7 4.8 4.1 n.4 153 46.9 1.2 9.5 O.I 10.4 2.6 0.7 28.7 1.54 59.6 2.4 6.9 (1) 10.2 L6 0.9 IS. 4 155 55.4 0.9 3.0 4.1 1.4 3.2 1.5 17.1 1.3.5 1.56 58.9 0.9 1.2 3.3.3 1.3 1.5 0.9 1.1 1.0 1.57 54.2 16.1 16.5 0.4 8.4 1.7 LO L7 158 62.0 0.6 4.9 14.9 0.4 1.2 0.6 0.6 14.9 1.59 72.8 L5 4.5 L7 0.3 (>) 3.9 3.6 11.7 160 63.2 5.2 24.6 0.9 4.4 0.8 0.8 161 34.5 8.6 10.8 1. I 18.4 3.8 3.0 19.8 162 69.3 2.1 C) 2.1 3.8 2.6 5.1 15.0 163 58.4 0.8 5.7 3.3 O.I L6 2.8 9.1 18.3 164 76.5 LO 0.1 3.7 0.1 1.4 3.8 4.9 8.7 165 38.5 15.6 18.8 2.4 4.1 2.5 1.8 16.4 166 49.5 2.7 8.1 24.0 2.9 9.0 1.3 2.5 1R7 67.6 0.7 5.8 1.0 1.6 1.6 1.3 2.1 is. 3 168 Roanoke, Va West Hoboken, N.J, Ea-st Orange. N.J... Lansing, Mich Galveston, Tex , Fitchburg, Mass Chester, Pa Perth Amboy, N. J. New Castle, Pa Lexington, Ky Sprineflold. Mo... Hamilton, Ohio.. Charlotte, N.C... Decatur, 111 Dubuque, Iowa.. Portsmouth, Va.. Everett, Mass San Jose, Cal Pittsfield, Mass.. Knoxville, Tenn. > Less than one-twentieth of 1 per cent. 72.9 0.4 14.7 LI 2.7 3.4 L2 2.5 44.2 0.2 9.6 12.1 O.I 26.1 LI 6.5 60.4 0.6 2.0 3.8 O.I 13.3 2.7 4.3 57.2 0.4 5.5 o.s 5.3 2.3 0.4 55.4 2.8 0.5 0.1 14.9 U.2 3.6 70.5 1.7 3.4 2.4 0.3 0.3 6.1 2.7 63.6 .3.3 6.7 13.7 1.5 6.3 2.1 2.4 44.4 0.1 8.6 8.6 0.7 10.3 L6 2.7 76.7 3.6 9.3 1.7 4.4 2.4 1.4 56.8 13.0 17. S 0.3 5.9 1.1 4.6 67.9 0.8 16.5 16.3 1.2 4.3 1.3 L2 52.0 4.6 12.6 0.2 2.1 0.4 1.3 50.6 1.3 3.8 14.2 O.S 8.9 L3 0.4 64.7 1.1 IS.O 0.4 2.5 1.7 1.6 73.8 0.4 12.8 0.2 L8 0.7 0.4 62.4 0.4 9.6 I.l 4.8 1.8 19.0 77.2 1.8 0.2 1.1 0.1 0.3 4.3 2.9 50.1 10.7 16.7 0.3 19.3 2.3 0.6 75.0 2.1 3.3 3.6 0.2 0.2 2.0 1.1 47.4 0.2 8.S 3.2 L4 7.8 6.1 0.9 SPECIFIED SOURCES OF REVENUE— INTRODUCTION. 27 Table 4.— PER CENT DISTRIBUTION, BY PRINCIPAL GLASSES, OF ALL REVENUE RECEIPTS: 1917— Continued. [For a list ol the cities arranged alphabetically by states, with the number assigned to each, see page 7.] REVENT7E RECEIPTS. Per cent obtained from— Taxes 1 = i2 o if o g Busi- a"" 2 <« 03 2 al ness ^^ -n^ ?nS and a ^ .„• .s S{>i^ •c« Prop- erty. Poll. non- busi- I'd P m "o 3 ness li- cense. 53 O M i a III 1 -a a c en REVENUE RECEtPTS. Per cent obtained from- Taxes 1 2"f i if w 3 io. ■5 «- • Busi- S « y-f 2 S.S ness S ?fl ^-;2 s;o^ «!2 II and S^S ■7 = -.^- -2 frS Prop- erty. Poll. non- busi- a_^ t: " lii o 9 1 1 si ness li- cense. III ill ■§■5 3 03 OS « S ! •^2 o a GROUP v.— CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917— Continued. 169 170 171 172 173 174 17=; Quincv, Mass Elmira. N. Y Joliet, III New RochcUe, N. Y.. .\ubum, N. Y C«dar Rapids, Iowa. . Niagara Fulls, N. Y.. Mount V'cmon. N. Y. .\msterdam, N. Y.... 68.3 65.9 50.7 88.0 67.9 69.4 61.7 84.7 63.6 60.9 6a 8 58.6 54. 8 59.9 68.5 49.6 45.4 54.9 60.6 56.4 64.4 50.8 50.7 59.8 56.9 73.6 70.8 2.1 i'.i' 'o.'e' i.o' i'.i' 0.6 4.3 17.0 2.5 3.6 1.0 5.1 2.7 4.5 4.9 10.8 2.1 3.7 9.7 0.6 9.8 0.6 6.3 3.8 5.3 7.7 1.3 10.2 1.3 9.5 7.0 1.9 4.9 a. 3 16.4 4.6 8.6 11.2 17.5 6.0 8.2 15.1 4.3 8.5 1.9 5.0 12.0 15.3 2S.7 10.8 7.1 23.8 6.0 0) 1.8 23.6 14.8 3.4 0.7 0.4 0.2 0.7 0.1 0.2 0.6 0.9 0.2 0.3 0.7 0.5 0.4 0.2 0.5 0.9 0.5 0.7 0.5 0.8 0.6 2.8 0.8 2.6 0.8 0.7 0.5 0.8 0.7 2.4 1.8 1.7 2.1 2.0 1.6 4.0 2.1 1.7 3.1 2.2 3.2 5.2 2.1 21.7 15.0 2.8 7.8 10.3 4.5 6.0 3.9 10.6 2.1 5.9 6.0 2.7 1.0 1.1 1.7 2.2 1.5 0.6 1.3 0.6 L2 2.0 4.2 4.3 1.5 L9 2.0 0.8 1.9 5.0 0.7 4.2 4.3 1.2 2.0 2.2 2.3 1.2 2.8 1.2 0.9 1.1 1.3 1.2 1.1 1.0 1.1 1.5 3.9 0.8 5.8 2.9 0.8 0.6 0.5 4.9 3.2 1.2 4.4 2.S 3.7 0.9 1.3 1.1 3.0 17 5 19.7 11.3 0.3 14.0 1.3.1 11.6 if.'?' 14.1 12.7 23.1 249 15.3 11.7 0.4 7.9 17.9 11.8 1.6 5.3 34.0 24.9 1.0 12.6 2.6 15.5 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 Joplin, Mo Oranse, N. J Lvnchburg, Va Bellingliam, Wash... ColoradoSprings,Colo. Brookline, Mass Danville. Ill 4.5.5 53.5 59.0 38.5 56.3 88.6 65.4 47 9 62.0 64.6 53.4 45.5 51.5 48.3 78.4 85.3 59.5 60.1 75.2 74.0 52.4 67.5 84.1 65.3 '6.'2' 0.2 0.8 0.4 i'.i' 0.4 4.9 'i.'s' 5.0 0.6 'o.'i' 1.7 14.9 5.9 17.5 0.8 2.6 0.1 10.5 18.6 7 1 11.5 0.7 4.4 2.6 7 7 2.4 4.5 5.9 8.2 0.2 7 4 2.2 3.7 3.7 7 2 20.5 2.5 0.8 33.5 2.2 1.2 18.1 7 7 3.4 4.0 14.4 2S.9 6.5 14.4 0.1 2.7 9.3 14.6 2.1 0.6 38.8 6.7 0.5 2.9 0.4 1.1 0.6 0.6 (•) 1.1 1.0 0.2 0.4 0.5 3.6 3.0 1.9 0.5 1.2 0.5 0.3 0.1 0.7 1.5 0.3 0.1 0.1 3.9 17 7 1.9 15.7 12.7 0.2 4.0 14.6 7.5 5.2 li4 3.9 8.5 12.0 7 8 1.8 2.1 5.1 0.2 6.7 L3 2.3 2.1 8.4 3.4 1.7 L9 0.5 2.6 1.9 0.9 1.0 1.9 1.2 0.9 1.9 6.3 1.0 3.1 2.5 1.4 2.0 3.4 3.6 1.2 4.8 2.0 3.6 3.6 4.5 5.3 0.6 0.8 0.7 5.3 13.7 12.3 9.9 22.2 6.6 176 177 17S Kenosha, Wis Newport, Ky La Crosse, Wis Cotmcil BlulTs, Iowa. Tulsa, Okla 1.3 0.4 4.3 2.1 1.9 1.2 0.5 2.3 2.1 1.9 1.8 3.1 1.1 1.5 L4 8.0 1.7 9.9 17.4 8.8 179 180 Quincy, 111 Jamestown, N. Y Taunton, Mass Oshkosh, Wis Waterloo, Iowa Fresno, Cal Everett, Wash Lima. Ohio 15.2 9. 8 181 182 Winston-Salem, N.C.. Ogden, Utah 13.7 13. 7 183 184 185 ISA Norristown, Pa Stamford . Conn Zanesville. Ohio Madison, Wis Waltham, Mass Easton, Pa ,. 0.5 'i9.'4 8.0 187 188 Jackson, Mich. Stockton, Cal Shrevcport. La Austin, Tex Columbia, S. C Boise. Idaho Aurora, 111 13.8 0.9 189 190 191 192 19t Charleston. W.Va... PouRlikeepsie, N. Y.. Newport, R. I Wilmington, N. C... 0.5 13.3 0.1 11.6 194 19'i Williamsport, Pa ' Less than one-twentieth of 1 per cent. Schedules of municipal revenlte from speci- fied SOURCES. — The noncomparability of data per- taining to provisions for some of the classes of revenue covered in this survey precludes any attempt to present them in tabular form. This is particularly true of the busmess licenses and general licenses, when the conditions upon w^hich the various rates are based ■ conform to no common standard of classification or nomenclature. Since these data in their entirety must be presented by cities, it is deemed best to foUow the same scheme of presentation for all of the four classes of revenue. Special assess^ments. — ^The provisions reported for special assessments are those v\'hich are usually fol- lowed, but m most cities they are subject to such modification as may be necessary to provide for ex- ceptional cases. In Pittsburgh, Pa., the per cents of the costs of improvements reported as assessed against benefited property represent merely the averages for the year reported. In that city each improvement is subject to separate consideration, and the benefits and damages awarded by the viewers are such as appear to them just and reasonable, after taking mto account all the conditions that can affect such adjust- ment, all cost of the improvement being assessed against benefited property in some cases and against the city m general in other cases. In most cases property bears varying percentages of the costs, the benefits bemg determined as affecting individual prop- erties and not according to any fixed ratio. It is probable that the data reported for a number of the other cities are of the same character and show the results of the year rather than fixed poUcies. The distinction between charges and special assess- ments is not always observed, especially in such cases as sidewalk construction, repair, and cleanmg, the cutting of grass and weeds, and the removal of dan- gerous buddings and obstructions. This is due prin- cipally to the fact that "collections for these services are in many cases made by the agencies that collect special assessments. If the policy of the city requires that the property owaiers construct sidewalks and keep them in repair, and the city does this work only when the property owner, after due notification has failed to do it, the cost of this work, though properly a charge and not a special assessment, is frequently included with special assessments because collected through the same agency and in the same manner as special assessments. The cutting of grass and weeds on vacant lots by the city, where the o%vner has failed 28 SPECIFIED SOURCES OF REVENUE^INTRODUCTION. to have it done, gives rise to a charge and not to a special assessment, while if the city accorduig to a fixed pohcy takes care of the lawTi between the curb and sidewalk and prorates the cost agauist the abutting property, this cost is properly termed a special assessment. Because of the difficulty of ascer- taming the facts in aU cases it is probable that certain charges of the character just mentioned have been included midcr the classification of special assessments as reported in the precedmg tables. The practice of the several cities in regard to the levying of special assessments, as shown in this report, is that reported to agents of this bm-eau by officials of the cities. The time allotted to this survey was not sufficient to permit of a thorough checkmg of the provisions of statutes, charters, and ordinances, such as would be necessary in an absolute verification of the provisions relating to this subject. Tlie practice of cities in regard to financing the costs of improvements at street intersections was not in- cluded among the uiquiries made preparatory to this report. For about one-third of the cities, however, it was reported that the cost of paving street inter- sections was met entirely from general revenues of the city, and it is probable that this practice prevails in a majority of the cities. Excess coTulemnaiion. — Closely related to the levying of special assessments is one form of the procedure, found in certain foreign countries, but rarely met with in the United States, which is designated hy the term "excess condemnation." Special assessments are justi- fied on the ground of benefit. The measure of this benefit is difficult of determination. "When a city takes over the property affected, the increase in value due to improvements accrues to the commimity by coming directly into the city treasuiy upon the sale or through the rental of the excess property. Although the principle of excess condemnation has been apphed only slightly in this country, it has been much discussed and in some cities has gained more or less recognition. Its primary appHcation was in con- nection with land remnants resulting from the opening of new streets and the widening of old ones. It fre- quently happens that such changes in the streets of a city necessitate the cutting of lots in such a way that small irregular parcels, or long narrow strips of land win be left bordering upon the newly improved street. These parcels of land being too small to be of use for building purposes, leave the original owner in much the same condition as if the entire property had been used for street purposes. For the purpose of avoiding the injustice due to this cause being inflicted upon the property owner, statutes have been enacted by a nimaber of state legislatures providing that the city may acquire such land remnants and later sell them at such prices as may be secured. In this way the rem- nants are readily attached in ownership to the lots to which they are contiguous. This application of excess condemnation has for its purpose, therefore, the avoid- ance of financial loss to the original owners of such land remnants, and was not designed to assist materi- ally iTi fhiancing improvement projects. Another apphcation of this principle is found in certain statutes and constitutional amendments pro- viding that municipalities may acquire land in excess of that to be improved, for the purpose of (1) regu- lating the character of structures to be erected upon the land in such a way as to guarantee that the improve- ment itself shaU not be marred by the proximity of shabby, incongi-uous or otherw^ise objectionable struc- tures, and (2) securing to the municipality itself the increase of value or increment earned by the improve- ment. The second of these purposes is very closely related to the system of special assessments so com- monly employed by cities of the United States. The difficulty of determining the amount of benefit that may accrue to a property because of an improvement is so great and so frequently results in dissatisfaction on the part of the property owner and in litigation, that students of this subject have sought for a method of procedure that would rasult in securing to the city the exact increase in value without additions or deduc- tions. This requirement would appear to be fulfilled when the city purchases the property at its old value and sells it at its new value. It is evident that this form of procedure takes no account of the sentimental value that a property o\vner may place upon his home or the business interest that he may have in his particular location. To obviate the hardship that the strict application of this principle may infiict, a provision has been intro- duced into some of the statutes providing that the former property owner should have the first right to buy back the property after the new value has been determined. This provision would allow one to retain the piece of land to which he was attached as a place of residence, and it would also insure his being able to retain a place of business where the location, because of local trade already built up, might mean much to him. Although this principle has made some progress in this country and may be applied with cer- tain definite restrictions by a number of cities, it has been very cautiously used, and its practicnbility may be regarded as on trial rather than thoroughly demon- strated. In the reconstruction of the city of Paris, wliich was in progress for some fifteen years following the middle of the last century, the principle of excess condemna- tion was applied so far as it pertained to the taking over of land remnants and even of other properties SPECIFIED SOURCES OF REVENUE— INTRODUCTION. 29 bordering on newly constnicted l)oulevards, which con- stitute one of the principal dlstinguisliing chanictcr- istica of the modern city of Paris. In a number of other cities of Europe and in some of the Canadian cities, this principle has been applied, not only for the purpose of taking care of land remnants and of dictat- ing the character of structures to be erected, but also for the pui-pose of assisting in the solution of financial problems raised in connection with improvements. If the purpose of condemning property in excess of that required for improvement is simply to guarantee the full extent of an improvement as planned, without detraction caused by incongruous surromidings, it is usually not difficult to determine the extent of the additional land to be acquired. Some provisions stipulate that a strip of land 200 feet wide on either side of the improvement, may be acquired for the purpose of guaranteeing the full enjoyment of beauty, light, and air for which a boulevard is to be con- structed; other provisions would limit the width of such strip of land to that required for one row of buildmg lots. Where, however, an attempt is made to secm-e to the city all increase of land values due to an improvement, such as a park, a boulevard, or a monu- mental public building the problem is much more intricate in its details, and the judgment of any com- mission appointed to determine such area is hkely to meet with much opposition on the part of the prop- erty owners and to result in delay because of litigation. The survey prehminary to the preparation of this report, did not include any mquiries bearing especiallj' on the authority of cities to condemn land in excess of that actually required for improvements, and the reports received do not furnish data upon this sub- ject. A brief reference to the subject has been here introduced merely in the way of suggesting the study of this comparatively modern, and so far as this country is concerned, little used method of accom- plishing what is usually accomplished to a greater or less extent by the levying of special assessments. Business licenses other than on the liquor traffic. — A complete statement of all details of bases and rates of licenses is not attempted, as such a presentation would require a report much more extended than this is designed to be. It is beheved, however, that suffi- cient information is presented to enable those in- terested to secure an accurate notion of the general plan upon which each city proceeds and exact data concerning a large part of that scheme. The Mccnse tax on many kinds of business is graduated, the dif- ferent rates being based upon the amount of business, floor space, seating capacity, admission charge, etc. In such cases the character of the determining base is described, as far as reported, and the minimum and maximum rates are given. A complete hst of basic details and of rates would require, for many cities, twice or three times the space accorded to them in tills report. Printed hsts presenting complete detads relatuig to the different kinds of business licensed and the rates collected wore supplied by comparatively few of the cities covered in the survey. Where such lists were not availalile the agents of the bureau secured the in- formation from separate ordinances and from city officials. Since the details presented in tins report were derived from the printed lists of such cities as furnished them, and from personal inquiry in other cities, it is possible that there may be less uniformity of residts than might have been secured if complete hcense lists had been supphed by all cities. Further difficulty was experienced because of the fact that in many cities the hcense fees are collected by a number of different city officials instead of by a single official, as the treasurer or hcense collector. In one of the large cities hcenses are issued and the fees collected by eight separate offices: Those for junk dealers, bUl- posters, and all kinds of amusements are issued by the poUce bureau; those for transient retail merchants, peddlers, and slot machines, by the city treasurer; those for engineers, by the bureau of boder inspection; those for moving picture machine operators, by the bureau of electricity; those for milk dealers, by the bureau of food inspection; those for plmnbei-s, by the division of plumbing and house drainage; those for dealers in or those who store ammunition, blasting- powder, fireworks, gunpowder, petroleiun, and tur- pentine, or those who operate dyeing and cleaning estabhshments, by the bureau of building inspection; and those for lodging houses, by the mayor. This dis- tribution of authority in the issuance of licenses and collection of hcense fees is characteristic of the organ- ization in many cities pertaining to this particular function of municipal control. Because of such divi- sion of authority it is probable that the data presented in this report are incomplete in certain particulars, but it is thought that the omissions due to tliis cause are so few as to detract but shghtly from the value of the compilation. Cities having a central license office usually avail themselves of all the advantages of divided authority by requiring a favorable report after an inspection by an official designated by some such title as "hcense inspector," or by inspectors specially detailed from the branch of municipal service most concerned with the regulation of the particular kind of business for wliich a hcense is sought or with overcoming results of carelessness in the conduct of such business. The terms employed to describe the different kinds of business hcensed are, with few exceptions, those in use in the several cities; and though they vary greatly 30 SPECIFIED SOURCES OF REVENUE— ALABAMA. in many cases it is thought better to adhere to the local usage rather than to attempt to classify them under uniform heads. If uniformity were desirable, many of the details required for perfecting such a classification are wanting. The arrangement of items in alphabetical order may be of some advantage, though such advantage is not as great as it would have been if the terms used were in all cases uniform. However, since the list for any given city is brought into as small a space as clearness permits, comparisons of data for the several cities can be made without great inconvenience. The hcense Hsts of some cities pro- vide in considerable detail for combinations of different kinds of busmess conducted under one management, while others do not make such provision. Doubtless the practice in many cities is similar to that reported in St. Joseph, Mo., where in case of two or more kinds of business being jointly conducted, the hcense fee exacted is the amount estabhshed for the hne that would be subject to the highest rate if independently handled. SPECIAL ASSESSMENTS, BUSINESS TAXES OTHER THAN ON THE LIQUOR TRAFFIC, GENERAL LICENSE TAXES, AND LICENSE TAXES ON DOGS. ALABAMA. 1. — Special assessments. a. — For public improvements. Special assessments are levied in Birmingham and Montgomery for the entire cost of paving streets, setting curbs, laying sidewalks, and constructing lateral sewers; and in Birmingham for the entire cost, also, of grading streets and paving alleys and one-half the cost of building trunk sewers. In Mobile special assessments are levied tor two-thirds of the cost of paving principal business streets and for the full cost of paving all other streets. b. — For public services. No special assessments are levied for public services. 2. — Business taxes other than on the liquor traffic a. — Collected without issue of license. In Birmingham a tax of one-half of 1 per cent is levied on gross premiums collected by fire insurance companies. b. — Collected with issue of license. The following statements show for the different cities each kind of business licensed and the rates of tax imposed for the periods specified. KIND OF BUSINESS UCENSED. Period. Licence rate. BIRMINGHAM. Abstracts of titles Abstract and title company insuring titles ; . . Adding machines, agent, solicitor, or dealer Advertising: Billboards, using, leasing, or supplying, rate based on gross aimual business Bureau or agency In street oars, rate based on gross aimual busi- ness On streets, witliout use of vehicle, not more than 3 banners or persons On streets, \\ith use of vetiicle, each vehicle, not more than 3 banners or persons Agent or dealer, not otherwise provided for, rate based on gross annual business Amusement park: Conducting theaters, small shows, roller coast- ers, etc Conducting,' such amusements as boating, danc- ing, skating, swimming, electric theaters, shoot-the^jhutes, etc Architect or superintendent of building, rate based on gross annual business Art glass, dealer, if principal business Artificial limbs, sale of Attorney, rate based on gross annual business Auctioneer: Resident Transient Each additional crier Auditor, rate based on gross annual business 1 year. 1 year, lyear. 1 year. 1 year. 1 year. 1 week I year. 1 year. 1 year. 1 year . 1 year. 1 year. 1 year. 1 year. 1 year. 1 week 1 week 1 year. f 100. 00 150.00 100.00 25.00-350.00 25.00 50.00-450.00 10.00 100.00 25.00-350.00 150.00 350.00 35.00-150.00 35.00 50.00 15.00-125.00 100.00 100.00 50.00 25.00-125.00 KIND OF BUSINESS UCENSED. Period. License rate. BIRMINGHAM— Continued. Automobiles: Branch of factory, distributing cars and parts. . Dealer, selling cars, accessories, etc., with shop for care and service and storage Garage, storage, and repair Repair shop Sale and service agency, not selling accessories. Secondhand dealer Storage Tire company^ Wholesale, each branch Wholesale and retail, each branch Tires and accessories, dealer Aw n ing or tent manufacturer Bags, cloth or jute, new or secondhand, wholesale. . Bakery: I land power Other bowerj rate based on number of vehicles. Bank or dealer m e.xchange, other than national bank, rate based on amount of capital, surplus, and undivided profits Kach branch bank Barber: School Shop, each chair Supply house Baseball: Automatic, each place Matinee Professional, if police are furnished Basket manufacturer Bathiiouse (natatorium or Turlush) Bicycles: Pealer or agent Manufacturer or repairer Renting or fiiring Billiards or pool , each table Billposter, or sign tacking or distributing bills or posters Itinerant Birds or other pets, dealer Blue prints, dealing in or making, each machine Boarding or lodging hou.'^e for transients Unless license is paid as above, each room Bondsmen, siu-ety or bail, for consideration Books or bookstore supplies, transient dealer Bootblack, rate based on ( 1) charge, (2) each box or chair Bottled waters, retail, rate based on value of stock and fixtures Bottler, mineral or carbonated waters, soft drinks, etc., rate based on gross annual business Bowling or box ball, each alley Box manufacturer .' Brickyard or dealer in brick, rate based on gross annual business Broom manufacturer Building and loan association: On each $1,000 paid in on capital stock up to S1,000,000 On each $1,000 paid in on capital stock in excess of 81,000,000 Butterine, oleomargarine or any butter substitute, wholesale dealer, m addition to all other licen.scs, if no packing-house or packing-house-product license tax is paid Cabinet maker Candy factx>rv , rate based on number of employees . Cane or knife board, striking machine, telescope, lung tester, phonographorlike devices, operating, each Transient Card >vriting, printing, or engraving 1 year 1 year 1 year — 1 year 1 year 1 year 1 year 1 year lyear I year 1 year lyear 1 year 1 year lyear lyear lyear 1 year 1 year 1 year 1 matinee 1 year lyear lyear 1 year I year 1 year lyear lyear 1 month,. lyear lyear lyear 1 year 1 year lyear lyear 1 year lyear 1 year 1 year 1 year lyear 1 year 1 year 1 year 1 year 1 year 1 year 1 week. .. lyear $250.00 250.00 100.00 50.00 160.00 50.00 50.00 200.00 250.00 75.00 100.00 50.00 25.00 75.00-200.00 50.00-200.00 10.00 30.00 3.00 50.00 80.00 25.00 350.00 50.00 25.00 65.00 35.00 25.00 80.00 250.00 10.00 25.00 25.00 10.00 2.50 60.00 300.00 2.50-5.00 5.0O-25.00 100.00-500.00 25.00 100. OO 15.00-250.00 10.00 .45 .25 50.00 10.00 60.00-100.00 100.00 10.00 15.00 SPECIFIED. SOURCES OF REVENUE— ALABAMA. 31 KIND or BUSINESS UCENSED. Period. License rate. BIRMINGHAM— Continued. Carpenlor shop Carpet, rug, or mattress cleaning Cartridges, pistol or rifle, dealer Cash register , agent, dealer , or manufacturer's brancli Cement blocks or ornaments, manufacturer, manu- facturer's agent , or de^iler Cemetery company , rate based on gross annual busi- ness " Chemicals, sales office in city and factory outside of city Chert, sale of Chiropodist Trai3sient Cigars; Manufacturer Peddler Vending machines, selling or leasing Cigarettes: Retail dealer Wholesale dealer, in addition to tobacco and cigar license Circus, rate based on admission fee Claim agent or adjuster of personal-injury claims . . . Cleaning establishment or agent for, rate based on gross annual business Coal or coke yard, rate based on number of tons sold per annum Coal, ore. stone, slag, or gravel, sale of, rate based on gross annual business Coal: Peddler, each wagon Weigher Coca-cola, chero-cola, or other similar compound sirup, wholesale agent or dealer, or manufacturer, if principal business, in addition to bottler's license Coilce. tea and sugar, retail dealer, if principal stocK in trade, or sugar by the Itarrel, if no whole- sale 1 iconse is taken out Coffee, tea, sugar, spices, and extracts, wholesale, if principal business, rate based on gross annual business Colfm manufacturer: Without use of machinery With use of machinery Cold storage warehouse Collecting notes and bills Commission merchant, or agent not otherwise licensed, handling goods shipped either from within or without the state Confectionery: Dealer in, if principal business, rate based on value of stock and fixtures If principal stock in trade, where bread, cakes, or pies are sold at retail Contractor: Excavator, paver, or sewer builder, rate based on gross annual business Furnace or steam heating House builder, gross annual business less than $25 000 dver $25, obb, on each ii, 666 additional House mover Painter, plasterer, lather, paper hanger, or deco- rator, rate based on number of employees Roofer Stoneworker Tile Not otherwise provided for Cooperage, manufacturer, dealer, agent. or broker... Cooperative home purchasing or investment com- pany Cotton: Buyer, broker, agent, or branch office, spot contracts only Future and spot contracts Factory Gin and machinery, plant manufacturing Press or compress, operating Warehouse Cottonseed-oil mill, each crushing machine Cracker, cake, or confectionery distributor, whole- sale Cracker factory Dancing: Conducting hall for Teacher Debenture company or agent for Dental depot or laboratory Dental supplies, transient Dentist, rate based on gross annual business, each. . Detective agency Dictaphone or talking machine, whether principal business or not, in addition to all other licenses.. Directory, compiling or selling Disinfectant manu facturer Doll or baby rack 1 or 2 Dray, cart or wagon, hauling for hire, horse, respectively Drover, or dealer in horses, cows, or other live stock Selling horses or mides at auction, in addition to all other licenses Electric light and power plant » 2 per cent of gross receipts of such business for preceding year. 1 year I year 1 year 1 year 1 year. 1 ve:ir. lyear.. 1 year. . 1 year. . 1 week. lyear.. 1 year., lyear.. 1 year lyear First perform- ance or pa- rade 1 year 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. lyear. lyear. 1 year, lyear. lyear. 1 year. lyear. lyear. 1 year. 1 year. 1 year. 1 year, lyear. lyear. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. lyear. lyear., 1 year. 1 year. 1 year, lyear. 1 year. 1 year. 1 year. 1 year 1 year 1 year 1 year 1 month. 1 year 1 year 1 year 1 year 1 year 1 year 1 month. 1 year. 1 year. 1 year.. 1 year. . $10.00 25.00 20.00 100.00 35.00 50.00-300.00 100.00 50.00 15.00 5.00 15.00 100.00 25.00 40.00 100.00 25.0(1-500.00 50.00 25.00-150.00 50.00-75.00 50.00-100.00 10.00 10.00 100.00 15.00-250.00 25.00 100.00 150.00 15.00 10. 00-50. 00 15.00 50. 00-300. 00 60.00 50.00 1.00 50.00 15.00-35.00 50.00 60.00 35.00 35.00 50.00 500.00 100.00 200.00 300.00 300.00 200.00 150.00 50.00 250.00 100.00 25.00 10.00 200.00 50.00 25.00 15. 00-125. 00 lOO.OO 100.00 100.00 100.00 50.00 10.00 EIND OF BUSINESS UCENSED. License rate. 150.00 (') BIRMINGHAM— Continued. Electrician or solicitor of electrical work Elevators, selling, iiLslulling, or repairing Employment bureau for labor in city only Engineer, civil, mining, consulting, or mechanical, or surveyor Engraver,'photo-engravcr, etc., rate based on gross business Exhibit or show of any kind, except circus, out- side licensed li;dl Exhibition or show, .slcight-of-liand, trained-animal or the like, cat li performer Express company, rate based on gross annual intra- state business Fertilizer: Dealer or agent, if principal business If not principal business Factory Sales office in city and factory outside city Fire or wTcck sale, rate based on value of stock and fixtures Fish and oysters, wholesale or retail, rate basied on gross annual business Five, ten, or twenty-five cent, or dollar store Florist or agent for Flying jenny, conducting Foreman or superintendent of building or construc- tion work, if co.-^t of improvement is more than $500 and same has not tiecn let l>y contract Fotindrj-, pipe shop, radiator plant, machine shop, or boiler works not connected with railroad, rat© based on numtier of employees Fruit: Principal stock- Bananas, wholesale Stand in.*;ide store Not principal stock, retail, if said stock amounts to more than S50 at any one time Fruits and vegetables: Broker or dealer, selling from car or railroad tracks, in addition to all other licenses Merchant, wholesale, other than commission or grocer Peddler: With basket or handcart With wagon Fruittrees, %incs, shrubs, or plants, itinerant vender Furnace, blast Furniture or store fixtures, manufacturer or agent for lyear.. I year. . lyear.. 1 year 1 year 1 year 1 performance. 1 year 1 year, lyear., lyear.. lyear. Furniture or household goods, storing and packing, if no warehouse license tax is paid Gas, liquid or carbonic, oxygen, ammonia, etc., man- ufact urcr, dealer or agent Gas plant, illuminating and heating Gasoline filling station, rate based on gross aimual business Gift enterprises, organizing or promoting Grain elevator Grain, hay, (lour, or feed stuUs^ wholesale or retail, dealer, agent, or broker, mamtaining a place of business in city, rate based on average value of stock Grain or hay dealer, ha\'ing no place of business in city, selling from cars or railroad tracks Hack, coach, or omnibus, 1 or 2 horse, respectively , Hairdresser Hat cleaning , Hides, tallow, ginseng, or beeswax, dealer Horseshoeing shop, each forge Hotel, each bedroom House building by owner, for sale or speciilation, gross aimual business less than 825,000 Additional on each $1,000 over 825,000 Household supplies, installment plan, not delivered imtil all installments are paid, dealer Ice: Dealer, without wagon Peddler, each wagon Factory, rate based on daily output Ice cream: Manufacturer selling at wholesale Peddler Saloon or dealer except restaurant Infirmary or sanitarium Insurance: Adjuster Company, fire or marine, on each $100 or major fraction thereof of gro.ss premiums less pre- miums returned during preceding year Company, ot her t ban fire, marine, or "fraternal... Additional on each SlOO or major fruci ion thereof of gross premiums on policies issued tocitizcns of city less premiums returned during preced- ing year Intelligence, information or matrimonial, etc., bu- reau or agent Investment company or agent proposing to pay more than legal interest on stock, bond, or busi- ness investments Iron broker or agent for railway or furnace or mining supplies, not other^nse licensed Jewelry maniifact urer or engraver, if no other license issued 1 year. . 1 year.. 1 year.. 1 year.. 1 week. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 50.00 $100.00 60.00 25.00 25.00-65.00 (') 10.00 100.00-500.00 65.00 25.00 300.00 100.00 100.00-^00.00 15.00-175.00 300.00 35.00 10.00 25.00 25.00-250.00 150.00 65.00 25.00 60.00 60.00 15.00 50.00 10.00 300.00 35.00 50.00 75.00 (0 10.00-150.00 1,000.00 100.00 lyear 50.00-200.00 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year., 1 year. 1 year. 1 year. 1 year.. 1 year., 1 year. , 1 year. , 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 100.00 10. 00-20. 00 10.00 10.00 200.00 5.0O •2.00 50.00 1.00 250.00 5.00 15.00 150.00-300.00 100.00 50.00 10.00 50.00 50.00 M.OO «50.00 1.00 50.00 500.00 75.00 25.00 » .\t discretion of president of commission. * Does not include license for restaurant. * New company, flat minimum license of $100 adjusted at end of year. 32 SPECIFIED SOURCES OF REVENUE— ALABAMA. KIND OF BUSINESS UCENSED. Peri»d. License rate. BIEMINGH AM— Continued. Junk dealer: Including dealer in secondhand machinery, each yard Adriitional, each wagun No stock carried, each wagon ] Stock not more than SlOO at any one time, each wagon Stock more than SlCOat any one time, if no other license taken out Secondhand brass or lead articles, of certain" kinds, in addition to ail other licenses Kodak and photographers' supplies: If principal busmess Not principal business '.','.['.','.. Kodak film developer if kodaks not principal busi- ness, in addition to kodak Ucense Labor agent: Inducing laborers to leave city Inducing laborers to leave city to seek employ- ment ontsi(!e of state Land company, rate based on assessed valuation of real estate Landscape gardener ','.'.['.'.'.. Laimdry: Steam, operating or soliciting for, rate based on niimlo repaid in weekly or monthly installments Loans, wlien iharges fur certain purposes exceed legal rate of interest Stocks and bonds broker Realty trust company, buying or selling stocks and bonds, conditional sale contracts or cer- tain kinds of notes on each S1,000 of paid capi- tal stock for preceding year Motorcycles: Dealer or agent Repair shop, rate based on gross annual busi- ness Motor tnick, rate based on freight capacity [.[ Moving pictures, musetorium, theatorium, electric theater or penny arcade, rate based on gross re- ceipts Movmg pictures: Film exchange Supplies Multigraph or mimeograph, letters, making for others Music or concert hall Newsboy, selling papers on streets, for wlucli no li- cense tax is paidT by nev/spaper Newsdealer 1 year. 1 yes.r. 1 year. 1 year., 1 year., 1 year.. 1 year. . 1 year.. 1 year.. 1 year. . 1 year.. 1 year. . 1 year. , 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. . 1 year.. 1 year.. 1 year. . 1 year.. 1 year.. 1 year.. 1 year. . 1 year. . 1 week. 1 year. . 1 year. . 1 year. . 1 year. . 1 year. 1 year. 1 year. 1 year. 1 year. 1 j-ear. . 1 year. . 1 year. . 1 year. . I year.. 1 year. . 1 year. 1 year., 1 year.. 1 year.. 1 year. 1 year. 1 year. , 1 year. , 1 year.. 1 year.. 1 year. . 1 year. . lyear.. 1 yew. . 1 year.. S200.00 50.00 25.00 60.00 100.00 500.00 75.00 25.00 10.00 230.00 500. m 50. 00-750. 00 25.00 100.00-250.00 75.00-100.00 50.00 50.00 100. 00 15.00 75. OD 100. 00 100.00 35. 00-100. 00 10.00-35.00 15.00 25.00 150.00 75.00 10.00 5.00 35.00 50.00 35.00 50. 00-200. 00 35. 00-75. 00 75.00 250. 00 200.00 100. 00 5. 00-1, 000. 00 20.00 35.00 20.00 10.00 33.00 300.00 150.00 300.00 75.00 .13 100.00 '5. 00-100. 00 5. 00-25. 00 100.00-250.00 50.00 25.00 10.00 60.00 25.00 10.00 KIND OF BUSINESS LICENSED. Period. License rate. BIRMINGHAM— Continued. Newspaper; Daily or daily and weekly. . Weeklv Monthly Additional if sold onstrecls Nursery, flower, plant or shrub. OU: Lubricating, fuel, linseed, or turpentine, whole- sale, rate based on gross annual business Peddler, with wagon Wholesale, not principal business and in con- nection with other wholesale business, in addition to all other licenses Opticians: Optician or dealer in spectacles or eyeglasses, m addition to all otiier licenses Manufacturer of optical lenses or grinder of lenses or dealer in optical goods or supplies Organ grinder Overall factory ] " Packing house company, branch or agent selling green, salted, or smoked meats, or other packing house products Sellmg meats wholesale except green meats Packing house produt ts, not including green meats, dealer, acent, or broker, not licensea as above Paint manulai- turer Pawnbroker, or agent therefor Peanut or pop-corn dealer, if principal business, each mr' ~- Peanut roaster or warmer, if not principal business. I'eddler: Evening dresses, gowns, kimonas, imderwear, hosiery, lacework, etc Furniture or other household eU'ects or dress goods, etc., if title is retained or conditional sale is made and no other license tax is paid in city Wall paper if not otherwise Ucensed Commodities not otherwise Ucensed — On foot With wagon Photographer, including picture frames Post card pictures only Taking pictures on street or from house to house, ha\-ing no Ucensed studio in city Physician, surgeon, osteopath, or chiropractor, rate based engross business Physician, transient, or vender of spectacles or medi- cines When accompanied by music Piano, organ, or player piano, dealer or agent Piano or other musical instrument mechanically operated in place not a music store Piano tuner Pickle manufacturer using machinery, or manufac- turer or aiient maintaining place of business, sell- ing to merchants, and making dcUveries in city. . Pictures or picture frames, dealer, if principal busi- Pig iron warrant storage company Pistols, dealer, except licensed pawnbroker selUng secondhand pistols Playing cards: Dealer, retail Dealer, wholesale Post cards or souvenirs: Wholesale or retail, where principal business.. Post cards, retail, where not principal business. Potato chip manufacturer Poultry and eggs, retail, if principal business Powder, djTiamite or other explosives, manufac- turer, wholesale dealer or agent Pressing club Printing agency or broker maintainmg office in city and soliciting orders for work to be done outside city. Printing, job, Unotj-ping, bookbinding or ruling, rate based on gross annual b usiness Pullman or sleeping car company Railroad: Belt, in city , Transporting freight and passengers to and from points in state, maintaining office in city , Freight only ". Railroad or steamship agent Real estate: Buying, selUng, or renting Buying or seiUug and negotiating loans on real estate Buying or selling, renting, collecting rents, hav- ing paper hanging done for cUents, and nego- tiating loans on real estate Rendering plant Repair shop, not otherwise licensed, rate based on gross annual business Restaurant or catd, rate based on gross annual busi- ness. Rolling mill, steel or wire mill Roofers* material, dealer, if principal stock, in addi- tion to all other licenses Rubber stamp or stencil manufacturer, or dealer or agent thereof Sates: Dealer, if principal stock Not principal stock 1 year. , 1 year. . lyear.. 1 year.. 1 year. . lyear., 1 year. , 1 year. 1 year. . 1 year.. 1 week. 1 year. . 1 year. 1 year. 1 j'ear. 1 year. 1 year. , 1 year. 1 year. 1 year.. 1 year.. 1 year.. 1 year. . 1 year. . 1 j-car.. 1 year.. 1 week. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year., 1 year. , 1 year. . 1 year.. 1 year. . 1 year., 1 year.. 1 year. 1 year. 1 year., 1 year,, 1 year.. 1 year. . 1 year.. 1 year,. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year., 1 year. $100.00 23.00 10.00 150. fiO 25.00 150.00-2,000.00 60.00 60.00 50.00 50.00 3.00 150.00 400.00 300.00 150.00 75.00 350.00 15.00 5.00 100.00 15.00 15.00 50.00 35.00 20.00 10.00 lyear 15.0O-125.00 1 week. 1 week. 1 year.. 25.00 40. CO 100.00 25.00 S.OO 3.5.00 200.00 100.00 5.00 25.00 60.00 8.00 25.00 25.00 250.00 25.00 25. 00-200. 00 10.00 1,500.00 2,000.00 1,000.00 50.00 35.00 60.00 65.00 100.00 13. 00-100. 00 35.00-150.00 100.00 100.00 5.00 100.00 16.00 SPECIFIED SOURCES OF REVENUE— ALABAMA. 33 Knn> OF DVSINESS LICENSED. Period. License r&to. BIRMIKGII.\M— Continued. Safety vaults, I(>a.sin!; compartments in Sash or blind factory, ()r ai^eiit therefor Sausatje factory, if i)rlncipai busiiu'.-is Saw or planini: null Scissors or kiufo sharpener Scrip or fees of \vi tuesses or oiricers of courts, buying, selling Seed, wtiolosale or retail, rate l>ased on average value of stock Sewor-pipo factory Sev.-er pipo, sand, lime, and cement, rate based on gross annual business Sewing machines; Sale of, if principal stock Not principal stoci; Substation Siioo repairini,': Without use of machinery "With use f machinery, rate based on number of employees Shooting gallery Transient Sign painter Skating rink Slot machine Soda fouut;iin,rate based on amount of investment. Soda-fountain e.xtracts or sirups, dealer, if not prin- cipal business, in addition to all other licenses Stable: Livery and teed, rate based on number of stalls. . Livery and feed, public call carriages, horses and mules not nandled for sale Eenting stalls by the day or conducting hitch- ing yard Steam heat, supplying to others Street railway ' Tailoring, rate based on gross annual business: Merchant or ladies' With oilice in city but principal business out- side city, soliciting orders and receiving any money "in advance Telegraph compimy, messages between city and other parts of state Telephone exchange Telephone, long-distance Terminal station or depot, for interstate business but not operated by railroad compan 3' Theater or opera house Ticket agent— theater, circus, or other entertain- ment Ticket scalper Tile manufacturer or dealer Tin shop Tires or accessories for motor vehicles other than automobile, rate based on gross annual business. . Tobacco, retail: If not principal stock Principal stock, rate based on average value of same Tobacco and snulf , wholesale, rale based on average value of stock Toilet supply company Trading stamps, coupons, etc., using to induce sales, rate based on gross annual iiusiness Transient dealer, rate based on value of stock Typewriters: Dealer or agent Supplies except stationery TJmbreila mender or repairer Undertaker, rate based on gross annual business Upholsterer Vegetables: It principal stock Not principal stock and if same averages over S2.5 Veterinary surgeon Vinegar or cider manufacturer Warehouse Watchmaker and repairer Waterworks company Wood yard or dealer". Yeast, "if principal business year., year., year.. yeiir.. year.. year.. 5' ear.. year.. year.. year., year.. year. . year.. year., year., week, year., year., year., year.. year.. year.. year. . year., year. . year. . year ■ 35. 00-l.JO. 00 year ; oO.OO^JO.OO S25.00 50.00 50.00 50.00 10.00 1.M.00 25. 00-l.iO. 00 150.00 15. 00-450. 00 150.00 35.00 50.00 3.00 15. OO-KJO. 00 50. 00 10.00 15. 00 100.00 5.00 15.00-150.00 25.00 35. 0O-S,j. 00 125.00 25.00 (') year. ye;ir. year.. year. year. year.. year. , year., year. year. year. year. year, year. year 80 days . year. S'ear. year, year, year. year. year... year... year... year... year... year... year... year... 9,000.00 1,000.00 1,000.00 250.00 50.00 100.00 25.00 25.00 25.00-100.00 10.00 50.00-100.00 35.00-200.00 50.00 500. 00-750. 00 25.00-650.00 100.00 10.00 5.00 50. 00-250. 00 15.00 35.00 10.00 50.00 35.00 150.00 12.50 1.5.00 100.00 .MOBILE. Abstract or title guaranty company Abstractsof titles, making, unless licensed as above or exempted Adding machines Advertising: On awnings, except owner's individual adver- tising On billboards, or by distribution of circulars, pamphlets, etc., except merchants' adver- tisements of their own goods In street cars .contracting for On streets, without veliicle, not more than 3 banners or persons On streets, with vehicle, each vehicle, not more than 3 banners or persons Willi handbills Another 1 year. 1 year. 1 year. 1 day. 1 year. . 1 year.. 1 year.. 1 year.. 1 year. . 1 week . sioo. 00 2.3.00 50.00 7.5.00 150.00 2.5.00 10.00 KIND OF BUSINESS UCE.NSED. Period. License rate. (-) 1 2 per cent of gross receipts of such business tor preceding year. • At the discretion of the mayor, not to exceed 525. 37905°— 18 ^3 MOBILE— Contiouod. Agency, commercial or credit, etc., except certain local associations Local credit association .\gent — Or owner selling li vo stock or horses Or manager of ships or steamships Of railroad or steamship company not entering city Short loan Architect Assigiunenls of wages, dealer, iu addition to all other licenses .\ttomey, rale based on gross earnings Auction'eer: Real estate or merchandise Real estate exclusively Auditor or expert accountant, rate based on income. Automobile repairs, not by garage Automobile supplies or accessories, except gasoline, sale of Bagging and ties Bakery: Hand power Other power, rate based on number of em- ployees Balls, public, if admission fee charged, etc Bank, rale based on amount of capital, surplus, and imai\ided profits Barber shop, each chair Barber supplies Baseball matinee, game reported by telegraph, if admission fee charged Baths, Russian, etc Bicycles, tricycles, and supplies, dealer BilUards or pool: 1 table Each additional table Biscuit or cracker factory, carrying stock, agent Blacksmith, not horseshoer, each forge Boiler works, rate based on number of workmen Bondsman or surety Book agent, first week Each subsequent week Bookbinder Books: Dealer, retail If not principal business Wholesale and retail, including stationery, etc. . Books or bookstore suppUcs, transient dealer Bootblack, each chair Each chair in barber, oilier shop, alley, or yard.. Bottling works, rate based on amount of sales Bowling, each alley Box, barrel, or cistern factory: If principal business If not prmcipal business Brick, fire Brickmaker, dealer, or agent Broker: Customhouse Insurance Live stock Merchandise, withincity and to and from points within state .' Pawn Railroad ticket Ship Timber and lumber All other Broom factory Builder or contractor, repairer, jobber, or printer, etc., rate based on amoant of basiucss Building and loan associat ion Butter and cheese, if another license taken out But:ter dealer, wholesale Cabinetmaker Cabinet mantels Candy: R"etail, if not principal stock in trade Wholesale and retail, rate based on value otstock Carbide, dealer or agent Carpet or rug cleaner Carpets, sale of , except iu furniture store Carriage and wagon repair shop Carriages, other vehicles, and harnes.s, etc., dealer if stock S2.000 or over Cash register, adding machine, or dictaphone, etc., company, dealer, or agent Cement works, other than sidewalk, if no other license tax paid Cemetery, having oilice in city China, glassware, or crockery: Retail, rate based on value of stock Wholesale and retail Chiropodist: Permanent Transient Cider and ^•inegar factory Cigars: Factory, rate based on number of employees Vending machine, owner or agent, selung or leasing Retfiil, except in tobacco stores, each stand, wit h cigarettes Without cigarettes year... year... montli year... year. year. year. year, year. year, year. year, year. year. year. year. .year, year. year, year. year. year, year. year. year.. year.. year., year., year., year., week . week, year.. year. year. year, year. year, year, year, year. year, year, year, year. year. year, year. year, year, year, year, year. year. year. year or less. year year year year year year, year, year, year. year. year. year. year. year, year. year. year. year or less . week year year, year. year, year. }187.00 20.00 7.50 100.00 25.00 150.00 30.00 150.00 12. 50-100. 00 75. 00 25.00 12. 50-2.5. 00 15.00 50.00 50.00 12.50 2.5. oo-sa 00 7.50 30.00-200.00 3.00 10.00 2.5.00 10.00 17.50 40.00 30.00 200.00 5.00 30.0O-«0.00 50.00 3.75 2.25 15.00 30.00 7.30 75.00 SO. 00 5.00 3.00 30.00-100.00 10.00 20.00 15.00 5.00 50.00 25.00 25.00 25.00 10.00 200.00 25.00 50.00 50.00 12.50 15. 00-150. 00 125.00 15.00 25.00 15.00 10.00 5.00 25. 00-«2. 50 15.00 10.00 25.00 25.00 75.00 50.00 15.00 100.00 2aoo^to.oo 60.00 7.50 2. .50 10.00 C. 00-10. 00 50.00 10.00 3. To ' To ba fixed by city commission. 34 SPECIFIED SOURCES OF REVENUE— ALABAMA. KIND OF BUSINESS UCENSED. Period. License rate. MOBILE— Continued. Circus, within city or streets of city, rate based on number of railroad cars Civil engineer or surveyor '.'.".'."."".'.'.".".',' Clairvoyant, fortime teller, dii-ine healVr','as'troiosist,' palmist , phrenoloiiist, etc Clocks or watches, sale of, except in jewelry store ' Clothing: Retail, rate based on value of stock. . Wholesale and retail Coal, coke, or charcoal; Wholesale or supplying to vessels Retiiil, or soliciting retail orders in city . Retail, quantities less than one-quartc"r ton eacli Coal peddler, in addition to vehicle license, first w^on _ Each additional wagon [['.'.'.'.'..". Coffee roaster '.'.','.". Coffee, tea, and spice store or either Coffee, tea, and sugar, dealer Cold storage warehouse '.'.'.'.'.'..'. Confectioner, retail '.'.'.'.'..'.'. Cookshop '.'.'.'.'.'.'.'. Cooperative home purchasing or in vestment com- pany Coppersmith or manufacturer of stills or worms Cotton: Buyer, rate based on number of bales handled Classer or weigher Compress '.'.'.'.'.'.'.'.'..'. Dealer in loose cotton '.'.'.'.'.'.'. Factor, rate based on number of bales received Kckery Storage, rate based on number of bales handled Creosotmg Debenture company or agent .'..'. Delicatessen store, not otherwise licensed Dentist, rate based on gross annual income Detective agency Directory, compiling or selling.! ! Dog and pony show Doors, sash, and blinds, dealer...'. Drainpipe or sewer layer, except plumber Dray, wagon, or other horse vehicle used for ijusi- ncss, rate based on number of horses. Dredging company Dry dock or marinerailway.rate based oil' tonnage' of vessels accommodated Dry goods, rate based on value of stock: Retail Wholesale Drugs: Retail.rate based on value of stock Wholesale Wholesale and retail Dyehouse Electrical contractor, selling n'o fiitiire's 'noreoii- ducting shop, rate based on number of helpers. Electricllght company Electric or oxy-acetylene welding. '. Electric supphes: With privilege of doing jobs and repair work rate based on value of stock. . . In connection with stock of goods otiierwise licensed Elevator, grain !!!!!!!.!!!!!! Elevator agent, salesman, or repairer Engraving establishment Excelsior factory Express company, business between (s premiums on business in oity during preceding year, less premiums returned Intelligence office or employment agency Investment company or a^'ent thereof Iron broker or agent for railway supplie's,'no't 'other- wise licensed Iron rail dealer, if no other license ta.x paid '. If other license tax paid .----. Iron safes, exclusively, dealer or ageii't. '. ! i If not principal biisuiess Jewelry, imitation, plated, etc.: Retail, if no other license tax paid If other license tax paici Wholesale Jewelry, watches.clocks, diamonds, preciousstones etc., wholesale orretail,rate based on value of stock Juggler, feats of agiUty, etc Junk dealer: Bottles, sacks, barrels or boxes, buying orselling onstreets " Hides and wool Old metals, waste paper, rags, rope" rubber 'or bagging, etc Nonmetailic materials '.". Ladies'ready-to-wear garments, rate based 'oii 'value of stock Land or land and development company or 'agent' Landscape gardener Laths and shingles, if other license tax paid Laundry: Power Hand ....V.V/.^....V//.V^/.. Leather and findings '.'.'.'.'. Lighting or heating company or ageiit.'o'tiier tiian' electricity or gas Lightning rod agent, putting up work in citv . . . Lime and cement dealer " Lithographer '.'.'.'.'.'.'.'.'. 1 year. . 1 year. 1 year. 1 year., 1 year., 1 year., 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year. . 1 year.. 1 year.. 1 year.. 1 year. . 1 year. . 1 year.. 1 year. . 1 year. . 1 year.. 1 year.. 1 year. . 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. I year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year., 1 year.. 1 year. . 1 year.. $«. 00-St5. 00 25.00 30.00 10.00-150.00 1,250.00 50.00 25. OO-lOO.Oo 62.50 6.00 2,1. 00 10.00 10.00-25.00 6. 00-75. 00 125.00-150.00 25.00 25.00 6.00-60.00 115.00-175.00 12.50-22.50 10.00 6.00-30.00 75.00 10.00 5.00 15.00 10. 00-125. 00 25.00 15.00 5. 00-10. 00 30.00 5.00 75.00 25.00-75.00 50.00 1 year 1 exhibition . . 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. , 1 year., 1 year. , 1 year.. 1 year., 1 year. . 1 year.. 1 year.. 1 year. . 1 year. 50.00 M.OO 2 2.00 '50.00 1.00 50.00 300.00 25.00 25.00 15.00 25.00 12.50 20.00 6. GO 25.00 25.00-100.00 7.50 7. 50 looioo 100.00 50.00 6. 0045. 00 25.00 10. OO 10.00 75.00 35.00 12.50 75.00 62.50 25.00 25.00 2 New company, flat minimum license of 8100, adjusted at end of i 3 New company, flat minimum license of $50 for year or less. SPECIFIED SOURCES OF REVENUE— ALABAMA. 35 KIND OF BUSINESS UCENSED. MOBILE— Continued. Locksmitli, it locks, keys, etc., sold, except in hard- ware store Lumberyard, if shingles or lumber sold therefrom... Limch room, without tables Luncli wa;;on on streets Machinery, implements, or tools, dealer or agent, except in hardware stores Machine shop or wireworks, rate based on numlxir of employees Manicure, or proprietor of beauty parlor Manuf;uturer's agent, selling hardware, building material, etc Marble yard or stone dealer, rate based on number of employees Mattress manufacturer Meat, fresh, retail, rate based on amount of business. Additional for sale of vegetables, fruits, poultry, fish, and oysters Merchant t:iilor or acent therefor, if principal place of business is outside of city Messenger ser^^ce, except telegraph Milk and ice-cream depot Selling ice cream, coif ee, and sandwiches Milk dealer, delivering other than his o\\ti product, each wagon If 2 or more Ucenses taken out Mill: Com, grits, or flour Cracked com Mill suppUes, rate based on value of stock Millinery: Retail, rate based on value of stock Wholesale Molasses, blackstrap Monkeys, exhibitor of, or organ grinder Motor boat supplies If engines sold Motorcycles and supplies Motor vehicle engaged in business of transportation similar to that of street railways Mo\'ing-picture, phonograph or like exhibitions, rate based on seating capacity Additional , if displaying advertisements of other business Music store, selling music and musical instruments other than pianos and organs Naval stores News butcher on trains, etc Newspaper: Advertising scheme Daily If not published in city, but sold on streets — Weekly or monthly News stand Notions and novelties, wholesale Office and store fl.xtures Oil: Crude or fuel exclusively- Retail Wholesale Illuminating, peddler on streets, retail, each vehicle, in addition to vehicle license All other oil or grease, retail, or wholesale and retail if principal business, in addition to license for peddling, or for gasoUne-flUing station Opera Opticians, or dealers in eyeglasses, etc., if principal business If not principal business Orient al goods, rugs, carpets, etc. , sale of Oysters: Retail Wholesale Oyster stand Packing house, company, branch, or agent solicit- ing orders for or selling certain meats, packing- hou.so products, etc., if principal articles dealt in. . Meats, wholesale Paint manufacturer Paints, oils, and leads used in painting trade, rate based on value of stock Pants, or pants and overalls factory, rate based on number of workmen Paper; Wholesale exclusively In connection with otherlicensed business Pawnbroker or jeweler doing pawn broking busi- ness or selling deadly weapons, etc., in addition to jeweler 's license Peanut or pop-corn roaster, or dealer, if no other li(.'ensetaxispaid Peddler: Canvassing or taking orders for certain articles, if tit loret;iinod, or conditional sale made, and no other license tax paid Itinerant, except as other\nse provided 1 ycjir.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year. . 1 year.. 1 ye^r. . 1 year.. 1 year.. 1 year. . 1 year.. 1 year., lyear.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 week . 1 year.. 1 year.. 1 year.. 1 year. . 1 year. . 1 year. , 1 year. , 1 year. 1 year 1 year lyear lyear lyear lyear 1 year or less 1 year. 1 year. 1 year. 1 year 1 performance 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year.. 1 year.. 1 year.. I j-ear., 1 year. lyear. lyear. 1 year. 1 year. Resident, selling lunches, candy, and fruit from baSKets on streets 1 month 1 year 1 month 1 month lyear * 1 per cent of gross sales of merchandise of all kinds during preceding year. Occupying a fixed station. From wagon 1 year 1 week Each addition- al week $6.f)0 50.00 10.00 2.5.00 150.00 12. 50-20. 00 10.00 20. 00-25. 00 31.25 35. 00-75. 00 2.5.00 30.00 1,5. 00 12.50 27.50 10. CO 5.00 50.00 1.5. no 100.00-150.00 6. 00-25. 00 2.5.00 25.00 3.00 15.00 25.00 25.00 50.00 125. 00-200. 00 25. 0.1 50.00 187.50 12.60 31.25 30.00 28.00 10.00 12.50 150.00 40.00 KDTO OF DUS1NES9 LICENSED. Period. License rat<>. 31.25 125.00 (') 7.50 15.00 7.50 100.00 6.00 25.00 5.00 250.00 260. Ofl 10.00 9. 00-45. 00 18.75-30.00 .50. 00 26.00 200.00 10.00 100.00 5.00 3.75 1.00 10.00 1..50 2.50 25.00 MOBILJC— Continued. Pom.y arcade Phosphate chemical company, manufacturing pat- ent medicine Photographer, etc Having no licensed studio Photographic supplies, cameras, kodaks, etc Physician, surgeon, osteopath, etc., rate based on gross income Physician, transient, or vender of spectacles, pat- ent medicines, etc With music or tricks to attract crowd Piano or or;;an dealer, or aeet t oxchisively, rate based on number of instrument sin stock Piano or other musical Instrument operated by power not manual, in place other thanmusiestore . Pictures and picture frames, or either Pile driver Pistol or ritlo gallery ria>ing cards, sale of riumber or pipe fitter: Selling fixtures or conducting shop Another, rate based on niunberoi employees... Pottery or earthenware, dealer Poultry and eggs, retail: If principal business If stock not exceeding t50, in connection with 1 other licensed business If stock not exceeding $5 ), in connection with 2 or more other licensed businesses Poultry food, areiit or deuler, retail Pressing or clothescleaning, proprietor or agent . . . . Printer, job, or solicit or of printing work, rate based on gross annua 1 inecme Produce, including eggs, butter, poultry, vegetables, fruit, etc.: Wholesale and retail, rate based on class Retail only Public bath, each tub Public hall If colTee is served, rate based on charge Pulp plaster factory, or office therefor in city Railroad sleepint.'-c"ar comnany, operating in city . . . Real estate business , selling , rent ing or negotiating loans on, rate based on income Realty investment company Restauran torcafi5,rate based on charge for ordinary meal Roofing materials, manufacturer or dealer Roofing of certain kinds, putting on Eoof painting, not in connection with other busi- ness . Rubber stamp dealer Safety deposit vaults, leasing compartments in Sail or awning maker Sand or gi-avel dealer Saw or plamng mill, owner or agent taking orders or delivering or having olhce in city Scavenger Seed dealer, rate based on value of stock Selling any article in city with exhibition in con- nection Sewer or drain-pipe, dealer other than plumber Sewing machine company, or agent therefor, if principal stock Sewing machines, if not principal stock, dealer Sewing machine repairing Shingle mill, taking orders or dcUvering, or ha\ ing olfice in city Shipping nuLster Ship chandler, dealer or agent therefor Shell, marine or other curio dealer Shipper or buyer of vegetables, etc., wholesale Shoes and boots: Retail, rate based on value of stock Wholesale If not principal stock Repair shop, with machine, other than ordi- nary sewing macliine Side show or cxliibition of paintings, freaks, curios- ities, etc Sidewalk ( cement ) or curbing contractor, rate based on number of employees Slot or vending machine Sign painting Skating rink , Soap works or factory Soda fountain, rate based on capital invested Soda water or other soft drinks, sale of in bottles Stable: Livery or feed Sale Stationery: Retail, other than at bookstore Wholesale Stave manufacturer Staves in the rough, wholi'.sale Steam railroad, rate based on gross earnings, on business witliin city to and from points within state Stevedore, rate ba.sed on t onnage of vessels loaded . Stockyard proprietor or dealer taking orders for live stock in city Stoves, cooking and heating, sale of except in bard- ware store, rate based on value of stock Street railroad 1 year.- lyear.. 1 year.. 1 week . 1 year.. 1 year.. 1 week. 1 week. 1 week. lyear.. lyear.. lyear.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year. lyear. 1 year. 1 year. 1 year. I year. 1 year.. 1 year., lyear.. lyear.. 1 year.. 1 year.. 1 year.. 1 year. . 1 year. . 1 year. . 1 year., lyear.. 1 year. . 1 year.. 1 year.. 1 year.. 1 year.. 1 year. . 1 year.. 1 year. . 1 week. 1 year. . 1 year. . 1 year. . 1 year.. 1 year. . 1 year. . 1 year,, 1 year,, 1 year.. 1 year.. 1 year, , 1 year.. 1 year. . 1 week. 1 year 1 year 1 year 1 year 1 year 1 year 1 year or less. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. t«0.00 25.00 Z5.00 5. 00 12.50 n. 00-100. 00 31.25 62.50 2.5.00-100.00 25.00 )2.50 30.00 25.00 5.00 50.00 20.00-25.00 12.50 20.00 7.50 5.00 5.00 15.00 10.00-25.00 50.00-75.01 25. OJ 1.00 15.00 25. 00-50. 00 37. rx) 50.00 25.00-50.00 62.50 25.00-50.00 25.00 25. CO 5.00 6.00 25.00 10.00 25.00 60.00 10.00 2.50-15.00 62.50 15. UO 62.50 25.00 10.00 25.00 100.00 76. (0 5. CO 75.00 6.00-75.00 100.00 M.OO 15.00 18.75 25.00-60.00 5.00 6.00 50.00 10.00 5.00-7.5.00 10.00 37.50 25.00 6.00 7.5.00 60.00 100.00 r50.0O-I,,5OO.0O 25. 00-W. 00 75.00 5. 00-30. 00 1,500.00 36 SPECIFIED SOURCES OF REVENUE— ALABAMA. KIND OF BUSINESS LICENSED. MOBILE— Continued. Suit or clothing club, or at^t'nt or solicitor thereof, for the purpose of supplying clothing hy lot Tailor: Merchant Without stoclc Taxicab, operated from garage, olTice, or stand... Telegraph company, messages to or from points within state Telephone system, rate based on annual ser%ico charge Long-distance, service from city to any points within state Theater, rate based on amoimt of admission cliargc . Additional, each person, firm, etc., advertising on curtain Theatrical, musical or similar exhibition Tile dealer, la^'cr, or manufacturer Timber inspector Timber or luml^er, wholesale Tinsmit h, sheet-iron worlcer, or slater, rate based on numlx^r of woricraen Tinware, sale of, except by tinsmith or in hardware store Tobacconist: Retail , rate based on value of stoclc Wholesale If principal stoclc is not tobacco or cigars Additional for cigarettes Toilet or towel supply company Toy dealer, rate based on value of si ock Trading stamps, coupons, or boo'cs for premiums or discounts on cash purchases, issuing, each Transfer or baggage company Additional operating storage warehouse, rate based on gross storage receipts Transient book canvasser Transient merchant, salesman, etc., selling to other licensed merchants or manufacturers, if goods de- livered when sale made Trunk and valise manufacturer or dealer, rate based on niunlier of employees Trunks^ valises, hand bags, etc., sale of, if not principal stock T^-pewTiters and supplies, sale of Typewritersupplies, if no otherlicense tax is paid. . . Undertaker Additional for each carriage kept Upholsterer Vegetables^ retail: Including fruits Sold in otherwise licensed store, not including fruits Veneering plant Veterinary surgeon Vulcanizing Wall paperer or decorator Water heater agent Water, sale of to water craft Wharfinger for steamboats or ocean vessels or their cargoes Wheehvright , rate based on number of employees Wild West show or like exhibition Wireworker, gold or plated wire Wood: Dealer in slab wood , shingle blocks, timber ends, drift wood, and refuse of woodworking mills. . Yard, or dealer in hardwoods, soliciting or de- livering orders in city Woodworking manufacturer, in city or having office in city, rate based on number of employees Writing on cards, glass, or like pursuits Yeast dealer, e.xclusively 1 year.. 1 year. . 1 year. . 1 year.. 1 year.. 1 year.. 1 year., lyear.. 1 year.. 1 week. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year. . 1 year. . 1 year. . lyear.. 1 year.. 1 3'ear.. 1 week. 1 year.. 1 year. . 1 year. . lyear.. 1 year. . 1 year., lyear.. 1 year. . 1 year. . 1 year. . 1 year. . lyear.. lyear.. 1 year.. 1 year. . lyear.. 1 year. . Iday.. Iweek. 1 year.. lyear.. 1 year. . 1 week. 1 year. . MONTGOMERY. Abstracts oftitles,includingprivilege of negotiating I oans on real estate Accountant or auditor Adding machiue, agent, solicitor, or dealer Advertising: Agent contracting for Device, operating or owning In street cars On streets, by parading with banners or music In theaters, motion-picture houses, etc., by stereopticon or the like Agency: Having office in city but representing business in another part of state To conduct special sales Or other business not otherwise provided for — Architect, except for first 3 years in practice or su- perintendent of building, or both Artificial stone, inanufactiuer or dealer, or cement or similar worker Athletic clul) Attorney, except for firsts years in practice Auctioneer, except at judicial executors' or guar- dians' sales S150. 00 30.00 15.00 7.75 250.00 500.00-2,000.00 500.00 200. 00-250. 00 23.00 25.00 25.00 12.50 125.00 15.00-25.00 6.00 6.0O-4.5.00 60.00 25.00 10.00 10.00 5. 00-18. 75 312.50 20.00 10. 00^0. 00 IS. 75 31.25 6.00 50.00 6.00 50.00 1.00 6.00 50.00 5.00 37. SO 20.00 10.00 12.60 25.00 50.00 250.00 15.00-25.00 75.00 6.50 6.00 18.75 25.00-75.00 6.50 31.23 1 year. . lyear.. 1 year. . 1 year. . lyear.. 1 year.., 1 year... 1 month 1 week.. 1 year. . , 1 year.., 1 year.., 1 year. . , 1 year... 1 year... 1 year... lyear.. 1 year. . Iday... $100.00 20.00 50.00 10.00 15.00 200. no 25.00 5.00 2.00 50.00 50.00 50.00 50.00 20.00 25.00 10.00 20.00 50.00 5.00 KIND OF BUSINESS LICENSED. Period. License rate. MONTGOMERY— Continued. Automobiles: AccessorieSjdealer, rate based on value of stock . . 1 year. $25. 0O-S450. 00 Dealer or solicitor. . .. 1 year. 50.00 50.00 If Conducted by licensed automobile dealer. 1 year. 23.00 35.00 25.00 Taxicab, omnibus, etc.. 1 year 25.00 If usual charge less than 25 cents per pas- senger ... 1 year 100.00 Awnings, manufacturing or erecting 1 year. 15.00 Bagging or ties, or both, sale of, if princinal stock Bags, cloth or jute, new or secondhand, wholesale, 25.00 2,5.00 Bakery... 1 vear. 40,00 Additional, each hor3&-dra'.vn wagon Additional, each mechanically propelled ve- hicle lyear 10.00 20.00 Bail, concert, or musical entertainment 1 entertain- ment. 1 vear 5.00 Bank or dealer in exchange, rate based on amount ofcapiLal,S!irplus, and undivided proiits , 10.00-200.00 1 year 5.00 50.00 Baseball matinee. ... 1 matinee 1 year 2.50 25.00 12.50 Billpostingorbill distributing or tacking signs, except for licensed merchants. . . 1 year 25.00 Itinerant 1 vear. 10.00 5.0O Blacksmith or horseshoer, each forge Blue prints or maps, maker of 1 year 1 year 10.00 25.00 Bondsman, judicial or court 1 year. 50.00 Books, maps, periodicals, pictures, and paintin-js, or stationery, canvassing for or selling or deliv- 25.00 Bootblack, each chair 6 months 3 months 1 vear 15.00 10.00 4.00 10.00 Bowie knives or dhlcs, dealer 1 year 100. 00 Bowling, box ball, tenpins, etc.: 1 alley or track 1 year 1 year 25.00 Each additional alley or track Brick: 10.00 50.00 Maker each plant 1 year 50.00 Maker or agont thorefor, soliciting orders or delivering brick not made in city or within 75.00 Broker, selling from cars goods shipped into 25.00 Builder or contractor 1 year ■20.00 50.00 Candy: 60.00-500.00 10.00 100.00 1 year 1.00 10.00 3 months 1 vear 5.00 Cash register; dictaphones or like devices, agent, 50.00 25.00 Ceraeterv company or agent having office in city 1 vear 100.00 10.00 1 year 25.00 10.00 1 year 5.00 Cigars: 1 year 23.00-450.00 Dealer in connection with other business, rate 1 year 5.00-15.00 10.00 Circus, menagerio, or niuseimi imder same canvas, or parade of either; Within citv, if almission charge less than 25 1 day 100.00 Extra charge of 25 cents or less for reserved 1 day 125.00 Admission charge more than 25 cents and 1 day 300.00 Kach addition- al day 1 dav 76.00 20.00 Without citv but within its police jut isdiction.. Additional for anvsideshow accompanying. Civil engineer except for first 3 years in practice Clairvoyant, fortime teller, a^trologist, phienolo- 1 daV 50.00 20.00 1 year 1 month 20.00 50.00 Cleani'ng, carpets, rugs, etc., other than vacuum 5.00 Cleaning and pressing: 10.00 Cleaning, pressing, including privilege of re- 1 year 2.5.00 Cleaning and dyeing establishment, including al 1 of above specified privileges without addi- 1 year 40.00 Clothin,?, to bo made without city, taking orders for, liv sample, and maintaining ofiice in city... 1 year ■;o. 00 1 Plus one-fourth of 1 per .cut of amoimt of each contract. SPECIFIED SOURCES OF IlEVENUE— ALABAAIA. 37 KINU OF DUSIKESS UCENSED. License rate. MONTGOMERY— Continued. Coal or coke, or both, dealer: With yard in city, an i stock ot at least $1,000... Without yard, stock ot Sl.OOO Without yard oiitnJe city, but taking orders and dolivorins: in city RetiilinE of coil in lots of quirter ton or less or woo 1 inlotsof quarter cord orle,^3 Coffee roaster Cold storage Collecting agency Commercial broker, resi ling and haying office in city Cordage factory Cotton: Broker or buyer Buyin;; by 1 icensed merchant except for piir- po.^e of tra ie Buying on streets Compress Factory G in or press, or both Pickery' Warehouse Cottonsoed-oil products, manufacturing or selling at wholesale Cracker factory, or agent therefor, in city, rate based on value of stock Credit association, local, supplying information or collecting accounts for members only Dairy: More than 1 cow and not more than 10 More than 10 cows Additional . each cow more than 20 Sale of milk, from cows not o«-ned or used by dealer Additional, each horse-drawn vehicle Adlitional, each mechanically propelled ve- hicle Dance hall Dealer in poods, having no pbce of business in city, or drummer selling goods to other than merchants dealing in same line , or per.'ion renting room to dis- play goods, selling by .'^ample Debenture compiny or agency Dentist, except for first 3 years in practice Detecl i ve agency , Directory, compiling or selling Doctor, e.xcept for first 3 yeors in practice Dog and pony show. Including right to parade Domino tables . each set of dominoes in public place. . Electrical engineer .except for first 3 years in practice Electrician or electrical contractor. " Electric light or power company Employment bureau Express company with office in city Feather dealer or renovator Fertilizer, mjnuficturer, mixer, agent, or dealer, rate t used on number of tons sold or disposed of.. Fireworks , wholesale orretail , each placeof business. FIorist,dealer, flowers or plants, or agent thereof. . . Amateur Flour or grist mill, each pair of stones or equal capac- ity ofrollersy.stem Flying jenny, merry-go-round, etc Fruit: Peddling, on streets with hand ba.sket Willi wagon, han icirt, or other vehicle Stand, including pnWlege of selling cigars and cigarettes Store Tree."!, sale of Furniture and musical instruments, dealer, rate biased on value of stock Furniture packer or shipper and storer.if not other- wise 1 icensed Gas company Gasoline, retail, each tank station Gravel orsand, or both, dealer delivering in city Green goods dealer: Fre^hfish, oysters, poultry, and celery Fresh meats, spareribs, sausage, and poultry Oysters Packer. packing house, proprietor, or wholesale dealer of like character Other wholesale dealer nairdres.ser , Hall, public, used for balls, concerts, or other enter- tainments, except theatrical Hat cleaner or renovator If stock carried, or h ats remade and sold .. - Horse or mule dealer, except dealer in stock of his own raising Horses and olher animals, clipping hair from Hotel, rate based ou number of rooms House mover Huckster, cliickens, eggs, or vegetables, or nil, ex- cept holder of stall in city market operating only 1 huckster wagon. 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year.. 1 year. . 1 year.. 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . lyear.. 1 year.. lyear., 1 year., 1 year. 1 year. , 1 year. , 1 year. 1 year., 1 year. , lyear.. 1 year. , 1 year. . . 1 year. . . 1 year. . . 1 year. . . 1 year. . . lyear... 1 week. . 1 day 1 year... 1 year. . . 1 year. . . 1 year. . . 1 year. . . 1 year. . . 1 year. . . 1 year, lyear. 1 year, lyear. lyear lyear 1 month. Iweek.., 1 year. 1 year. s.w.oo 100.00 50.60 15.00 15.00 60.00 20.00 50.00 50.00 100.00 25.00 50.00 I 200. 00 125.00 50.00 50.00 '50.00 25.00 50.00-500.00 20.00 7.50 15.00 .50 10.00 10.00 10.00 50.00 100.00 500.00 20.00 25.00 100.00 20.00 100.00 25.00 5.00 20.00 50.00 1,000.00 10.00 50X00 10.00 12.50-250.00 50.00 50.00 15.00 20.00 100.00 25.00 10.00 10.00 100.00 60.00 30.00 10.00 65.00-275.00 2,5.00 1,003.00 10. IX) 15.00 50.00 50.00 50.00 15.00 ' 200.00 lOO.OO 5.00 50.00 10.00 25.00 100.00 10.00 25.00-250.00 25.00 10.03 I Plus 1 cent per bale on cotton on which storage or demurrage is charged. ' Plus 1 J oeuts on c ich bale stored. KIND OF Dt;stNESS LICENSED. Period. License rate MONTGOMERY— Continued. Ice: Factory, rate based on capacity Peddler or i>erson selling from wagon. Icecream: Manufacturer, selling at retail Wholesale with privilege of selling at retail... Peddler Saloon In.stallment plan, selling goods on, rate based on value of stock Insurance: Fire or marine, on each SlOO or maior fraction thereof, of gross preraiums on poiiciesis-^ued for pre''eding year in city and police jurisdic. tion thereof,lesspremiums returned Mutual aid association with sick, accident, or death benef.t.i .Ml other, except fraternal Additional on each SiOO cr major fraction thereof, of gross premiums on policie; issued during preceding year to citizen of city ani police jurisdiction thereof, less premiums returned Iron safes, agent or dealer Itinerant dealer in goods, other than medicines, if stock not e acceding ?.50O Jack, stud, or bull, keeping Jewelry, cheap, and trinkets, vender Junk: 1 11 des and furs .dealer Old castings and metals, waste paper, rags, etc. , dealer Additional, each wagon Old iron, waste paper, rags, etc., collector not operating licen-'ed shop^each wagon Laundry, except for family washings Additional eo'h wagon or truck, more than 4 . . . Agent for steam or public lamidry, soUciting work within the city Locksmiih or trunk repairer or both Lodging or boarding house receiving transients, 10 rooms or less Each adiUtional room Lumber and shingle dealer Lunch stand, without meals at tables, rate based on number of stools Machinery, soliciting or talung orders for Machine shop, power, rate baaed on number of handsemployed Manicurist M.anulacturer, not otherwise specified Marble-yard or marble or stone dealer Massem- Mattress manufacturer Renovator or repairer Medicine: Manufacturer other than licensed druggist Transient yen ier or physician With music or theatrical performance, etc . . Mercantile reporting agency making credit reports or collections Merchant, not otherwise specified, rate b.ased on average value of stock during preceding year Additional for department store Additional if restaurant for public on prem- ises Messenger service Money lender or broker; Lending money, negotiating loans, dealing in assignments of wages, salaries, etc., each place of business Lending money on personal property iu amounts not greater than SIOO and not as ad- vances to make crops or to secure sale of real estate or chattels Negotiating loans on real estate Monuments, tombstones, or statuary, soliciting or taking orders for Motorcycles or acce.s.sories, or both, dealer Multigraphing, mimeographing, etc Musician, street, or organ grinder, each instrument. Newspaper: Evening, daily W ith Sunday edition Morning, daily Weekly .Additional for job office or engra^■ing, or both.. News stand or news depot Oil: Company or agency having stationary tanks for receiving or sloring Without such tanks but selling in ori^anal packages Mill, or mill of like kind, using motive power, if located in city or any business transacted in city Peddler, kerosene or illuminating oil. each wagon or person peddling. Refinery, using steam or other motive power, rate based on capacity ( iptician, optometrist, refractionist, or oculist Osteopath 1 year.. 1 year.. 1 year., 1 year. 1 year. 1 year. , 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. lyear. 1 year., 1 year. 1 year. 1 year... 1 year... 1 year. 1 year. 1 year. 1 year. lyear. 1 year. 1 year. 1 year. 1 year. , 1 year., 1 year., 1 year. 1 year 1 month . 1 month. 1 year 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year 1 year 1 year 1 month. 1 year. 1 year. 1 year. 1 year. 1 year, lyear. 1 year. 1 year. 1 year. 1 year. 1 year 1 year 1 month. 1 year l25.0O-$C0a.O0 15.10 40.00 65.00 10. CO 25.00 65.00-275.00 »4.00 10.00 20.00 1.00 25.00 100.00 25. CO 26.00 15.00 200.00 10.00 10.00 60.00 12.50 50.00 15.00 10.00 1.00 50.00 10.00-35.00 36.00 26.00-40.00 6.00 50.00 25.00 6.00 26.00 6.00 50.00 100. CO 350.00 76.00 6.00-^50.00 150.00 10.00 6.00 200.00 75.00 20,00 15.(10 10.00 6. CO 150.00 200.00 260,00 26.00 25.00 15.00 400.00 110.00 250. CO 25.00 25.00-100.00 25.00 10.00 :o.oo * New company, fiat minimum license of SIOO adjusted at end of year. 38 SPECIFIED SOURCES OF REVENUE— ALABAMA. KIND OF BUSDTESa LICENSED. Period. License rate. MONTGOMERY— Continued. Ovorall manufacturer Painter, house, sign, or fresco, or paper hanger, or all Paper hanger, taking contracts ■ Pawnbroker Peanut, pop-corn, or chestnut roaster, or all, on streets • Peddler, not othen^■ise specified Photograph gallery or establishment of like kind ... Photographer Photograph, film developer only Pianos: Person selling by sample or othernise, having no regular place of business in city Tuner or repairer, if no other license issued Pictures, painting.s, charts, etc., taking orders for enlargement and sale of Pistols and pigtol cartridges: Dealer in both, including right to sell bowio knives, dirks, and fireworks Dealer i n either Planing mill, etc., power, rate based on number of hands employed In connection with sash, door, and bUnd factory Plating, if principal business Playing card.s, dealer Plumber Additional, if carrying stock in excess of S250, rate based on value of stock Pool, each table Printer, job: Using linotype or like machine, rate based on number of such macliines used Not using such macliine Doing his own work Additional, if stock of supplies carried, rate based on value of stock Produce or fruit, or both, dealer, wholesale Railroad: Ccmmissary, each car from which sales are made within city limits Company, with office in city, on intrastate business Real estate agent or firm of 2 members Esch additional firm member Peal estate and land company, selling its own prop- erty and mointaining office in city Rt'pairing electric machinery Repair shop: Bicycle, gun and pistol Clock and wati h Harness, repairing and making Old furniture Shoe repairing— By hand By motor power Stove Umbrella Restaurant, rate based on charge for meal Rubber ballooiLS, street dealer Rubber stamps and stencils Safety vaults, leasing compartments in Salvage, handling goods damaged or included with goods damagcti by fire or water, or bankrupt stock Sand or giiavcl, or both, if delivered in city, dealer. . Sash and blind factory In connection with planing mill Sausage manufacturer, other than licensed butcher. Sawmill Sewing-machine dealer In connection with other business Shingle dealer, other than licensed lumber dealer.. Shooting gallery or like contrivance Skating rink Slaughterhouse Sleeping-car company Slot machine, rate based on denomination of coin used Soda water, etc.; Bottled soda water , or other soft drinks, retail . . In connection with other business Fountain for so.'la waters, or other soft drinks, based on amount of in vestment Fountain supplies, including extracts or sirups, wholesale dealer or agent therefor Selling ice cream in connection with drinks Manufacturer, or agent therefor, of drinks con- taining stimulants or narcotics, each machine or filler set up — Automatic Not automat ic Manufacturer or bottler of soft drinks not con- taining stimulants or narcotics Spoeialhealer, except physician licensed by state. Spectacle or eyeglass dealer 1 year 1 vear lyear.... 1 year 1 year (3 months 1 year 3 months 1 yeac — 1 month. I'year 1 year 6 months 1 year — 1 year 1 year 1 year 1 year lyear.... 1 year 1 year 1 year — 1 year 1 year 1 year lyear.... 1 year 1 year 1 year lyear 1 year lyear lyear 1 year 1 year 1 year 1 year 1 year 1 year 1 year lyear lyear 1 year 1 year 1 month. . lyear 1 year 1 year 1 year 1 year 1 year 1 year lyear 1 year 1 year lyear 1 year 3 months. 1 month.. 1 year 6 months. 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year... 1 year... 1 year... 1 week.. 1 year... 1 month. $50. tX) 15.00 10. 00 300.00 25.00 15.00 100.00 50.00 25.00 10.00 10.00 100.00 60.00 10.00 25.00 150.00 100.00 75.00 10.00 2.50 60.00 15.00-450.00 25.00 75.00-100.00 60.00 20.00 50.00-460.00 50.00 100.00 1,000.00 50.00 26.00 100.00 1.5.00 1.5. 00 10.00 10.00 7.50 2.50 10.00 2.50 2.50 35.00-50.00 6.00 5.00 25.00 150.00 I.-.. 00 40.00 75.00 25. 00 2.5.00 75.00 25.00 20.00 50.00 2.5.00 10.00 25.00 1.5.00 350. 00 10.00 2. 00-15. 00 10.00 5.00 25.00 5.00 300.00 75.00 50.00 50.00 25.00 25. 00 10.00 Plus one-half of 1 per cent of value of such goods in excess of $1,000. KIND OF BUSINESS LICENSED. Period. License rate. MONTGOMERY— Continued. Stable: Boarding horses and mules Livery and boarding, including privilege of deal- ing m horses and mules Additional for hiring carriages or hacks for funerals or weddings, etc., each 1-horse or 2-horse vehicle, respectively Livery-stable keeper, boarding, transfer com- pany or hauling and grading contractor, each business engaged in Additional, each vehiclcdrawn by animals, rate based on number of animals used Additional, each automobile, grading or ditching mat htne Steam fitter Stenogiapher employing 1 or more assistants Stock and bond broker St(x-k^*ard or pen Street railway Sugar or sirup refinery, or both Surgeon, except for first 3 years in firactiee Tailor, merchant, carrying samples in a piece and selling garments made in city, rate based on value of stock Telegraph company, having office in city Telephone company: Local exchange .\dditIonal,longKlistance service in connec- tion, more than 25 miles from city Long-distance system, conversations from and to points without city but within state Theater, concert, etc., tickets, broker or speculator. . Theater or moving-picture show or electrical the- ater, rate based on admission charge Theatrical performance Tin v'ork. person contracting for, unless licensed as contractor Towel-supply company TypewTiters, sale of Undertaker , Additional, if carryingstock.rate based on value of stock Vacuum cleaner, propelled by own power or horse- drawn Otherwise propelled Vehicles: Delivery vehicle, etc.. not operated in connec- tion with licensed business Delivery wagon or package delivery company delivering small packages Drays horse-drawn, rate based on number of horses used Hack or coach, horse-drawn, rate based on num- ber of horses used Omnibus or tallyho V^ehicle maker or repairer, each forge set up Veterinarian Vinegar and cider manufacturer or agent therefor. . . Wagon yard Warehouse, storage, except cot ton Weighing machine, lung tester, device for throw- ing bails at figm"es, etc Wienerwurst, etc., peddler: In bucket With cart With 1-horse wagon Wild West or like show Side show accompanying above ^^'ood, wholesale, in lots of more than quarter cord.. 1 year 1 year 1 year 1 year 1 year 1 year lyear 1 year 1 year lyrar 1 y.ar 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 performance 1 year 1 year 1 year lyear 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year lyear 1 year lyear 1 year 1 year 1 year 3 months 1 year 1 year 1 year 1 day Iday 1 year $50.00 100.00 5.00-10.00 50.00 5.00-15.00 20.00 25.00 25.00 25.00 10.00 2,000.00 100.00 20.00 10.00-4,50.00 n25.00 300.00 150.00 150.00 500.00 100.00-200.00 5.00 15.00 10.00 25.00 25.00 5. 00-4*. 00 25.00 10.00 25.00 25.00 10.00-35. 00 15.00-25.00 40.00 10.00 20.00 25.00 10.00 50.00 50.00 15.00 15.00 20.00 30.00 200.00 20.00 25.00 2 Plus IJ per cent of gross receipts on intrastate business in excess of 33,000 during prec-cding year. 3. — CiENERAL LICENSE TAXES. The following general license taxes are collected in the three cities of Alabama, 60 per cent for the benefit of the state and 40 per cent for the benefit of the city in which collected. KIND OF LICENSE. .\utomobile or motor car: Private — Gasoline, rate based on horsepower ." Klectric Steam Commercial — Passenger, rate based on capacity and route Other— Under 40 horsepower 40 horsepower and over Motorcycle With side ear Period. License rate. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year, 1 year. 1 year. $7.60-S20.00 12.50 15.00 25.00-00.00 (*) 25.00 3.00 5.00 * Same rates as private. In addition to tlie above licenses, the city of Mobile taxes bicycles 50 cents, each, per year. 4. — License taxes on dogs. In Birmingham and Mobile there are license taxes of $1 on each dog. SPECIFIED SOURCES OF REVENUE— ARKANSAS. AKKANSAS. 39 1. — Special assessments. a. — For public improvements. In Little Rock G5 per cent of the cost of opening, grading, and paving streets and alleys, and setting curbs, and the entire cost of constructing sidewalks and sewers is assessed against benefited property. 6. — For public services. No special assessments are levied for public services. 2. — Business taxes other tii.\n ox the liquor traffic. a. — Collected without issue of license. No business taxes are collected ivithout issue of license in Little Rock. fl. — Collected vith issue of license. The following statement shows for Little Rock the kinds of business licensed and the tax rates imposed for the periods specified. KDTO OF DU3INESS LICENSED. Period. License rate. LITTLE ROCK. Advertising: By horse, vehicle, or street car, except in inte- rior of street car With drum or music By magic lantern Auctioneer Billiards or pool, each table Baseball, indoor Boarding house, public, if transients entertained Chauffeur, public JJance Masked Doctor: Corn, except resident having established place of business Itinerant or transient Selling medicine, in tent or room From stand or wagon Additional for gilts in connection with sales from stand Drummer for hotel, boarding house, bathhouse, or doctor Exhibitions, etc.: Balloon ascension Curiosities in tent or room Horoscopic views, night telescope, phonograph, magnifying glass, and the iilce, not otherwise provided for, 1 instrument Each additional instrument Magic lantern or panoramic scenes Museum of anatomy Rope walker Strength or skiU, not otherwise provided for Trick animal in tent, room, or on street Flying jenny Hotel or rooming house, each guest room Jitney, 5 passengers More than !> passengers Junk dealer: Hides, furs, wool, paper, rags, scrap iron, brass rubber, copper, etc., not more than 2 wagons used Each additional wagon Secondhand wearing apparel Secondhand furniture and household goods.. Labor agency Iday Iday 1 week 1 year 1 week 1 year 1 month 1 year 1 year 1 entertain ment. 1 entertain- ment. 1 month 1 week 1 month 1 week 1 week Iday 1 month lyear 1 exliibition 1 month Iday 1 month. . . 1 week 1 month 1 week 1 month 1 exhibition 1 month 1 week i exhibition. 1 exhibition. 1 month Iday 1 month I week 1 year lyear 1 year 1 year 1 year 1 year lyear lyear $5.00 10.00 5.00 60.00 5.00 20.00 5.00 2.50 6.00 5.00 15.00 5.00 50.00 50.00 20.00 50.00 10.00 25.00 15.00 5.00 O.OO 6.00 10.00 5.03 2.00 1.00 30.00 6.00 25.00 10.00 6.00 5.00 10.00 2.00 25.00 10.00 .50 36.00 60.00 50.00 5.00 15.00 25.00 25.00 LITTLE ROCK— Continued. Laundry or towel supply, each wagon orautomobllc . Lunch stand, rate based on number of stools or chairs Street stand or wagon '..'.'.'....'. Lung tester, muscle developer, lifting, piiiling, oi- striking machine, etc Natatorium Outcry or spiel stand '.'.'.'.'.'.'.'.'.'.'.'.'... Additional for gifts in connection with sales! ! '. , Pawn broker I'eddler: Balloons Books (except Bibles) Clothes and .suitings Clothes, selling and taking measure for delivery. Coal oil or gasoline, each wagon Dry goods Fruit Groceries '..'.'.'.'. Household goods [.[.".]['.[[[.[. Ice, coal, or wood Icecream '..'.'.. Images or statuary '.'...'.'.'.'.'.'.['..'. Jewelry ][[[[][][[ Meat, except own product \[.]""].\. Medicines, selling for SOcents or less per package Monogram cutter Musical instruments O ysters ] ] " ' pictures or pietureframes Prepared food Produce '..['.[['.['.[[. Recipes or formulas '.'.'.'.'. Soap or toilet articles Spectacles Toys Not otherwise provided for, rate based on price of article sold Additional for gifts in connection with peddling Pop-corn stand Prize packages Public weigher '..'.'.'. '.'.'.'.'.'. Real estate dealer, 1 salesman [[[['.]'.[" Each additionalsaltsman Restaurant Scissors grinder Shooting gallery Skating rink Sprinkling wagon Show, etc.: Dog and pony, rate based on admission charge. Circus or wild West, with privilege of parade, if maximum adrntssion charge SI or more Traveling or localshow, concert, etc., with priv- ilege of parade, not otherwise provided for Street parade advertising any snow, not other- wise licensed Stands on street or sidewalk or store door Taxii-ab Theater or moving-picture show, rate based on ad- mission charge Umbrella mender, itinerant Vehicle, horse-dra^Ti, for hire, rate based ou kind of vehicle and number of horses 1 year 1 year 1 month.. 1 month.. 1 week . . . 1 year 1 day 1 month., 1 year 1 month.. 1 week . . . Iday 1 month.. 1 month. 1 year 1 month. 1 month. 1 week . . . 1 month. 1 month. 1 month.. 1 v.'oek... 1 month. 1 month. 1 month. 1 week... 1 year 6 months. 1 month.. 1 month. 1 month.. 1 month. 1 month. 1 month. Imralh. 1 month. 1 month. 1 month. 1 week . . 1 month. 1 week... 1 day 1 month. 1 month. Iday 1 month. 1 day 1 year 1 year 1 year 1 year 1 year 1 month. 1 month. 1 month. 1 year 1 day 1 day I day 1 parade. 1 month. 1 year 1 month. 1 month. 1 year S3. 00 5.00-2'i.OO laoo 10.00 5.00 25.00 2.50 2.5. CO 600.00 10.00 5.00 2.00 5.00 25.00 50.00 5.00 15.00 5.00 5.00 .5.00 1.5.00 5.00 1.00 20.00 5.00 10.00 50.00 30.00 10.00 10.00 .5.00 10.00 5.00 20.00 3.00 5.00 5.00 15.00 5.00 10.00 6.00 2.00 5.00 3.00-10.00 10,00 3.00 5.00 15.00 40.00 10.00 25.00 5.00 1.00 5.00 10.00 25.00 50.00-200.00 250.00 25.00 300.00 5.00 36.00 4a0(}-50.00 1.00 3. — General ucense taxes. Motorcycles are ta.\ed $5 each per yeai'. Each vehicle for private use is taxed from $1.50 to $10 per year, the rate being based on the kind of vehicle or the number of horses used . 4. — License taxes on dogs. The annual license tax on each dog is $1.50. 40 SPECIFIED SOURCES OF REVENUE— CALIFORNIA. CALIFORNIA. 1. — Special assessments. a. — For public improvements. Special assessments for public improvements in California citie? are generally made under a etatute known as the Vrooman Act. The entire cost of opening and grading streets, paving streets and alleys, setting curbs, and constructing sidewalks and lateral sewers is assessed against benefited property owners in Berkeley, Fresno, Los Angeles, Oakland, Sacramento, San Diego, San Jose, and Stockton. In Los Angeles 100 per cent of the cost of constructing trunk sewers is assessed against the benefited property, in Pasadena 85 per cent, and in Oakland 50 per cent. The entii-e cost of the erection of sti-eet lights in Los Angeles and of ornamental lights only in Fresno and Pasadena is assessed against the benefited property owners. In addition to the improvements mentioned for Pasadena 100 per cent of the cost of opening streets and 85 per cent of the cost of paving streets and of making conduit improvements falls upon the benefited property as special assessments. San Francisco assesses the property owners for the entire cost of opening streets and of constructing lateral sewers. Outlays for street gi'ading, street and alley paving, curbing, sidewalks, parldngs and parkways, and certain trunk sewers are assessed against prop- erty benefited on the basis of either 50 or 100 per cent, usually the latter, contingent upon the value of such property and the extent of the area benefited. 6. — For public services. The cost of cutting weeds is assessed in full against property own- ers in Los .Angeles, Pasadena, and Sacramento. Tlie cost of reoiling streets and of caring for street parking in Pasadena and San Fran- cisco is assessed on the same basis, except that in the latter an amount not to exceed one-half of the cost may be paid out of the general treasury. Special assessments for street lighting are made against the prop- erty owners in the city of Los Angeles for an average of 85 per cent of the cost, the city at large assuming as its share the cost of one arc light at each street intersection. Assessments for street lighting are levied also in Fresno and San Diego, the benefited property owners in the former city being assessed for the entire cost of current for electroliers dui'ing the first two years after their installation and in the latter for fom'-fifths of the cost of ornamental street lighting in certain lighting districts. 2. — Business taxes other than on the liquor traffic. a. — Collected without issue of license. The state collect.^ taxes on gross earnings of public service cor- porations in lieu of all other taxes and turns over to the cities, on demand, an amount equal to what each city would have collected from such corporations located within such city, to cover payment of bonded indebtedness incurred prior to 1910 and interest thereon. h. — Colle'.ted with issue of license. The following statements show for each city the kinds of business licensed and the rates of tax imposed for the periods specified. KIND OF BUSINESS UCENSED. Teriod. License rate. KIND OF BUSINESS UCENSED. Period. License rate. BERKELEY. -\uctioneer .\utomobile renting Automobile repair and storage. Billboard Billiards and pool Bowling alley Cigar store Circus 3 months. 1 year lyear 1 year 1 year 3 montlis. 1 year — Iday 310.00 2.50 26.00 200.00 15.00 10.00 1.5. OO 60.00 BERKELEY— Continued. Cleiming and dyeing, each vehicle Dog show Electrician Fortune teller Garbage, each v.'agon Intelligennce oflice .luiik dealer Laundry, each vehicle Livery stable Merry-go-round Museum Musician, street Oil and gasoline Peddler Plumber Show, held in public hall Solicitor Vender, street 3 months. Iday 1 j'ear 1 year 1 rnonth.. 1 year 1 year 3 months. 1 vear Idav Iday Iday 1 year lye.u 1 year — 1 month, 3 months, lyear -\dvertising goods by music, dancing, gymnastics, jugglery, spectacular display, etc., on streets Auctioneer Auctioneer for itinerant merchant Bankrupt, assigned or damaged goods, sale of. Bill and sign posting for advertising Billiards, bagatelle or pool, each table Bootblack stimd: 1 bootblack Each additional bootblack Bowling, each alley Brokerage ■ Bull or jack, for breeding pinposes Carpet cleaning, machine stationed outside of build- ing. Circus, caravan, menagerie, collection of animals, or acrobatic performance Com doctor Daily paper, publishing Dyeing or cleaning, or soliciting for same Employment or intelligence olTice Exhiliiting or charging fee fnr use of microscope, hmg or muscle tester, phonographic diversion, ball, knife or ring throwing, or any similar per- formance or diversion not otherwise specified Exhibiting trained animals only Feed mill Feed yard Flour millorflourand feed mill Flying horses or merry-go-roimd Funeral or undertaking parlor, rate based cu monthly sales FiuTiishiug water Furniture or grill factory Handliall court Hospital or sanitarium, rate based on numlxr of rooms Hotel, rate based on number of rooms Job printing Laundry in city, operating; or laundry outsidecity, soliciting for; rate based on average gross monthly receipts Livery, boarding or sale stable, rate based on average gi-oss monthly receipts Lodging house, rate based on number of rooms Machine shop or boiler works Manufactiu-ing syphon soda, soda pop. and artifi- cial mineral water, rate based on sales Moving houses Oil wagon, rate based on sales Packing or preparing green or diied fruit, rate based on tomiage prepared Piirade of circus, caravan, menagerie, or collection of animals (for use of streets) Pawnbroker Peddler: Blocks, shavings, or sawdust Delicatessen Fish Meats from wagon Photographs, etc., peddling tickets for, orsohciting orders for Planing mill , if products are sold Public scales for hire Real estate broker Restaurant, rate based on gross monthly business done Sale of goods at fixed place of business, each branch, rate based on amount of sales: Retail Wholesale Secondhand dealer Shooting gallery Show of any panorama, figure, juggler, necro- mancer, magician, or wire or rope dancer, or sleight-of-hand performance, or other side show — 1 day 3 months. . Iday 3 months.. 3 months.. 3 months.. 3 months. . 3 months.. 3 months.. 3 months. . 1 vear 1 year. 1 day I month. . . 3 months.. 3 months.. 3 months.. 3 months. . 1 week 1 day Iday 3 months. . 3 months.. 3 months.. 1 year 1 month... 3 months. . 3 months.. 3 months.. 3 months.. 3 months.. 3 months.. 3 months.. 3 month?.. 3 months.. 3 months.. 3 months.. 3 months.. 1 year 3 months. . 1 day 3 months.. 1 year 3 months.. 1 vear 3 months.. 3 months.. 3 months.. 3minths.. 3 months.. 3 months.. 3 months.. 3 months.. 3 months.. 3 months.. S3. 00 2,5.00 25.00 150.00 10.00 20.00 20.00 3.00 25.00 5.00 5.00 10.00 25.00 60.00 25.00 6.0O 15. CO 150.00 1 day. 526. CO 12.50 60 (0 100, l» 10, r,o 6 CO 15.00 5.00 7.50 1.5.00 10.00 20. to 125.00 26.00 20.00 5.00 5.0O 20.00 10.00 2.0O 25.00 S.OO 2.50 60.00 100. 00 20.00 5. 00-60, CO 100, to 6.00 6.0O 15.00-30.00 C. 00-25. 00 6.00 10.00-CO.CO 5. 00-10. CO 4.00-15.00 20.00 7. 50-15.00 25.00 5.00-25.00 .M. 00-150. 00 60.00 25.00 15.00 6.00 20.00 26.00 60.00 25.00 2. .50 10.00 12.00-I6.fO 1. 00-fiO. 00 :. 50-30. 00 25.00 lOOO SPECIFIED SOURCES OF REVENUE— CALIFORNIA. 4X KIND OF BUSINESS UCENSED. Period. License rate. FR ESNO— Continued. Skating rink SlauRhterhouso peddliiiRor deliverinR fresh meats to markets, rate based on average monthly sales Soothsayer, astrologer, palmist, seer, mind reader, fortudo teller, clairvoyant, spiritualist, or spirit medium Stallion for breeding purposes, rate based on charge for season Stock or produce exchange , Swimming tank or hammam or Turkish baths Tailor shop, rate based on amount of monthly sales, Tamale house Theater, opera, concert, or exhibition of minstrels., Towel supply Trading stamps or tickets, issuing and redeeming.. Vcliicles for hire: Freight or other materials- Each proprietor of vehicles dra\vn by ani- mals, rate based on number of animals and vehicles Each motor vehicle, rate based on carrying capacity per ton Passenger, ench vehicle except street car — Drawn by animals Motor-driven Vender or traveling merchant: Fruits:, vegetables, etc , . Minor articles of trade — On foot With wagon or cart Warehouse or cold storage plant, rate based on busi- ness per year I year 3 months.. SIOO.OO J 12.50-50.00 I month., Iday 1 year 1 year 3 months.. 3 months.. 3 months. . 1 year 3 months.. 1 month... Iday 3 months.. 3 months.. 1 year 1 year 3 months, 1 day 3 months 1 day 1 year 1 month., 1 day 1 month., Iday 3 months LOS ANGELES. Advertising: Billposting or sign advertising on — Billboards or signbOLirds , Posts, fences, buildings, or other structures Distributing samples or printed advertisements Stereopticon, biograph, or moving pictures, etc Street c^irs. in or upon Amusement park , Arcade for phonograph, kinetoscope, microscope, limg tester, muscle tester, galvanic battery, weighing machine, etc Astrologer, fortime teller, etc Auctioneer , Automobiles for passengers: With no stand in public place W'ith stand in public place Badges, banners, Dalloons, canes, notions, souve- nirs, etc., sale of, on streets or in other public places Bakery: With wholesale business Without wholesale business: With vehicle, each vehicle Without vcliicles Baseball or football, admission charged Baths, salt glows, fomentations, massage, electric or magnetic treatment, or alcohol rubs, not includ- ing public bathtubs without attendants, each proprietor Billiards, bagatelle, or pool: 4 tables or less, each table Each additional table Boat operated by power: Freight Passengers or passengers and freight , 3 months Each ad- ditional 3 months 1 month iday 3 montlis 1 day 1 month 3 months 1 month 3 months.. 1 month... 6 months.. 3 montlis.. 3 months.. 1 month.. 1 week . . . 3 months.. 3 months.. 3 months,, 1 month,,. Iday 3 months.. 100.00 10. 00 10. 00-2.^>. 00 100. 00 1.'). 00 5. 00- 7. .-.0 5.00 100.00 30.00 20.00 10.00 5.00 50.00 7. 50-150. 00 12.50-30.00 7.50 2.00 10.00 2.00 25.00 25.00 5.00 35.00 5.00 7.50-30.00 m. 00 0) 1 month.. 1 month.. Tug Book agent Bowling, each alley Boxing contest or sparring exhibition Circus: Main show, rate based on admission charge. Side or after show, rate based on admission charge Parade, if circus license is not obtained Clothing, watch, or jewelry club ' Compressed air cleaning, each macliine operated by: Hantl power Other power 3 months 3 months Iday 3 montlis 1 month 1 month 1 exhibition... 1 day Each addi- tional dav... 1 day 1 parade.. 1 month.. 1 month. 1 month.. 10.00 1.00 6.00 .25 5.00 35.00 75.00 50.00 30.00 75.00 7.50 15.00 2.50 .75 15.00 4.50 1.50 25.00 2.50 1.50 1.00 3.00 15.00 .25 15.00 2.00 2.50 150. 00 2,J0. 0G-:.00. 00 150. 00-300. 00 12, 50-25. 00 5O0. 00 10.00 1.00 5.00 ^ One-fourth of 1 cent for each square foot of front surface g KIND OF BUSINESS LICENSED. Period. License rate. LOS ANGELES— Continued. Cornucopias, making and selling on same premises, wholesale or wholesale and retail, except licensed bakery 3 montlis 3 montlis 1 month 1 day K 00 Dance liall, public 1.50.00 60.00 20.00 Dance academy, rate based on number of pupils Delicatessen store, other than licensed restaurant or bakery 3 months 3 months 1 month i month 3 months 1 month 3 montlis 1 month 1 month 1 month 1 month 1 month 3 months 1 month 1 vear 20.00-50.00 1 no 5.00 Drilling rig. porta-ble 5.00 Edibles, each wagon for sale and delivery of Edibles or nonalcoholic drinks, sale of, on streets, from wagons, handcarts, stands, trays, or baskets, each vehicle, stand, or receptacle 4. SO 1.50 Employment or intelligence office 12 00 E.xhibition: 10.00 Ostriches 10 00 Exhibition or farm, alligator, pigeon, or wild animal . 10.00 10.00 In ]>ulilicpark by virtue of concession.. 2.50 Films, moving-picture, selling, exchasging, or rent- ing, rate based on number of reels per month 10.00-50.00 5.00 Gasoline, benzine, kerosene, etc.: Automobile or public filling station... 5 00 6.00 Other selling and delivering. ... 1 year 2.00 Hack, coach, carriage, or omnibus: With no stand in public place.. 3 months 3 months 3 months 3 months 3 months 3 months 1 month 1 month 1 month 1 week Iday...- 1.50 3.00 Insurance: Fire- Local agent, each insurer represented 10.00 2.50 Other insurauce, general or local agent . . 10.00 Junk: Collector..., 6.00 5.00 Laundry wagon making delivery of work to and from laundry outside city limits , 5.00 5.00 Lung tester, muscle tester, galvanic battery, or microscope, exhibiting or letting use of. 5 00 1.00 Medicine: Sale of, outdoors, with music or entertainment, etc 3 months 3 months 3 months 1 month 1 day . 150 00 Other sale of, by transient dealer or peddler Merchandise, except medicine, sale of, outdoors. 50.00 25.00 Merchandise, sale of, without established place of business in city: Retail- 5.00 In hotel or lodging or apartment house Wholesale, each wagon, cart, or receptacle for delivery Milk, each wagon for delivery of, not licensed for sale and delivery of edibles 100 00 Each addi- tional day... Imonth 3 months 1 month 1 week 3 montlis 3 months Imonth 1 month 1 month Smooths 3 months 3 months 1 month Imouth Smooths Imonth Imonth 3 months 3 months 3 montlis Imonth 1 month 1 day 25.00 5.00 3 00 Newsstand, news cai't, or news wagon in publicplace. Oil derrick or well, unused for 4 months, maintain- ing or permitting to be maintained on premises in licensee's ch irge ... 1.00 1.00 1.00 Pawnbroking, loaning money on personal security, evidences of indebtedness, or salaries, or purchas- ing salarie:-, each proprietor, except banker Peddler: Fish, game, orponltrv 50.00 2.00 Meat from wagon, except proprietor of butcher shop 5.00 Merchandise with wagon, cart, or receptacle, each vehicle or receptacle. . 5.00 10.00 Phonography fcinetoscope, or like machine, operat- 25.00 Restaurant, rate based on Rross monthly receipts. . . Runner, agent, or solicitor, for hotel or boarding or lodging house, except driver o( vehicle belong- ing to such hotel or house 3.00-10.00 1.00 2.00 Secondhand dealer 6.0O 10.00 Skating rink .. . . 20.00 Staljle not licensed as stockyard or sales stable: Feed, more than 4 horses of different owners 3.00 3.00 Stockyard or sales staiile 10.00 Storehouse 3.00 Theater, concert hall, or other place of amusement, entertainment, or cxliibition, rale based on seat- ing capacity and maximum admission fee,includ- iug charge for sejt . . 5. 00-35. 00 1.00-7.50 Trained animal show: Having regularly established place of business in city Other, except with circus imonth 1 day 25.00 50.00 Undertaker Each addi- tional day... 3 months 3 mouths 35. oa 15.00 3.00 42 SPECIFIED SOURCES OF REVENUE— CALIFORNIA. KIND OF BtTSDTESa LICENSED. Period. License rate. OAKLAND. Abstracts of titles Advertising: Billboard Distributing Assayer, rate based on gross receipts Auctioneer Automobile storage Billiards, pool, or bagatelle, each table B oat for hire Bottling nonintoxicants Bowling, each alley B oxing exhibition Broker: Loans and real estate Stocks and bonds Tickets, transportation Warrants and personal property Carpet cleaning Circus, etc.: Circus, menagerie, or dog and pony show, rate based on seating capacity Sideshow with circus Street parade of out-of-town circus Collection agency. Commission merchant Dance hail Byeing e'^tablishment or agency, rate based on number of employees ". Employment agency Fairj street Florist Fortune teller, palmist, etc Gasoline station Gas regulator Home for minors Hotel, apartments and lodgings, rate based on number of rooms Jitney Junk' dealer Each vehicle used Laundry, rate based on niunber of employees Livery stable Massage parlor, 2 employees Each a Id itional employee Maternity hospital Merry-go-round or Ferris wheel Messenger or signal service Milk, rate based on number of gallons sold per day Museum or panorama Musician, street News stand , vehicle on street Park or recreation groimds Patrol seiTice . 5 employees or less Each a'iditional employee Paving company, street PawTiliroker Peddler: Candy, nuts, and flowers Food'products Icecream Junk Merchandise Other products .- Phonograph or kinetoscope parlor Pile driver Powder: Magazine Sales Propagation: Jack, ram, or bull Stal 1 ion Race coiu-se Real estate agent, rate based on number of persons employed Restaurant Secondhand dealer: Automobiles General Gold, diamonds, etc Shooting gallen,' Sol icitor or order agent Tamale parlor !^ Theater: Motion-picture— Free Not free, rate based on seating capacity Other theater Towel supply Undertaker Warehouse, rate based on gross receipts per month.. Water supply, rate based on gross receipts per 3 months. . . .' 3 months.. 0) 3 months. . 3 months.. 1 year 3 months.. 3 months.. lyear 3 months.. 3 months., lyear 3 months., 3 months., 3 inonthB., 3 months.. 3 months.. Iday I Each addi- I tiouaId.iv--- Iday "....I 1 parade 3 months 3 months 3 months 1 day 3 months...... 3 mouths 1 day... 3months 3 months Smonths 3months 3 months 1 year 3 months. . 3 mouths.. 1 year 3 months.. 3 mouths.. 3 months.. 3 months.. 3 months.. 1 month... 3 months.. 3 months.. 1 day 3 mouths.. Iday 3 months.. 3 months.. 3 months.. 3 months.. 1 year 3 months.. 3 months.. 3 months. . 3 months.. 1 year 3 months.. 1 week 1 day 3 months.. 3 months.. 3 months.. 3 months. . 1 year I year 3 months.. 3 months.. 3 months.. 3 months.. 3 months. . 3 months.. 3 months.. 3 months.. 3 months.. 1 year 3 months.. 3 months.. 1 year 3 months.. 3 months.. 3 months. . 3 months.. 810.00 0) 10.00 5. 00-10. 00 75.00 7.50 4.00 1.00 7.50 2.00 25.00 10.00 5.00 5.00 20.00 10. OO 25.00-150.00 25.00-50.00 5.00 200- 00 5.00 10.00 10.00 1.00 3.00-0.00 10.00 500.00 5.00 15.00 7.50 5.00 5.00 3.00-20.00 15.00 12.50 1.00 3.00-10.00 5. 00 3.00 1.50 5.00 20.00 15.00 .50-3.00 5.00 10.00 1.00 10.00 25.00 5.00 2,50 25.00 75.00 5.00 15.00 25.00 10.00 10.00 5.00 1.00 5.00 10.00 30.00 2.50 10.00 20.00 25.00 5.00-10.00 5.00 7.50 3.00 15.00 5.00 10.00 5.00 7.5.00 20.00 12.50-2.5.00 150.00 15.00 5.00 5.00-10.00 5.00-1,00000 1 Three and one-half cents per square yard per annum with minimum of $10 for «ach proprietor for 3 months. KIND OF BUSINESS LICENSED. Period. License rate. PASADENA. Auction sale Automobiles for hire, rate based on seating capacity BankiTipt . fire, or assignee, etc. ,3alc of goods brought from outside city or not taxed by city Bread and other bake stuffs, dealer, no established place of business Circus or menagerie: Main show Side show Dain,', each cow Express wagon and dray, etc Feed and fuel, dealer", not o^vn production, no established place of business Groceri', no established place of business Hack driver Laimdry, steam, outside but doing business within city.." Meat sales, no established place of business, retailing less than lO-pound lots Motor bus, rate based on seating capacity Peddler: Fish, no established place of business — Foot Vehicle, each Fruit, vegetable, poultry, confectionery, etc., not own production— Foot Vehicle, each Goods, not otherwise specified — Foot Vehicle, each Photographs or pictures, retouching, enlarging, etc., or pictiu"e frames, transient solicitor takkig orders for Trained animal shovr 1 day 1 year 1 month., Iday 1 year 6 months. 1 day Iday Iday 1 year 1 year 1 year 6 inonths. 1 day 1 year 6 months. 3 months. Iday 1 year 1 year 1 day 1 year — 1 year 6 months, 3 months, 1 year 6 months, 1 year 6 months. 3 months, 1 year 6 inontlis. 1 day Iday 1 day Iday SACRAMENTO. .Vdvertising and billposting .\uctioncer". Automobiles: For hire Livery Baggage and express Billiard parlor Bowling alle V Broker, rate "based on profits, each month Circus, rp.te based on admission charge. . . Clairvoyant Coffee House Dance hall Hotel runner Intelligence ofTico Junk dealer Laundry Livery and sa'e stable Merry-go-round Motion picture Pawnbroker Peddler: Foodstuffs Merchandise Peddler's helper Secondhand dealer Shooting gallery Show held in tent, other than circus Skating rink Theater Undertaker 3 months 3 months — 3 months 3 months 3 months 3 months 3 months 3 months 1 day 3 months 3 months 3 months 3 months 3 months 3 months 3 months 3 months 3 months — 1 month 3 months 3 months 3 months 3 months 3 months 3 months 3 months 1 day Each addi tional day 3 months 3 months 3 months — SAN DIEGO. Auctioneer: Real estate, livestock, secondhand goods, wares, and merchandise Other property, or above, with other property Billiards or pool, r'ach table BowUng, each alley 1 year... 1 day... 1 month 1 month S25.00 20.00-50.00 100.00 20.00 40 00 25.00 2.00 50.00 lOOO 1.50 12.00 15.00 lOOO 2.00 lOOOO 75.00 50 00 2.00 12.00 100.00 2.00 30. 00-75. 00 5.00 3.00 2.00 40.00 25.00 7.00 6.00 3.00 40.00 25.00 4.00 8.00 4.00 25.00 S15. 00 7.50 10.00 5.00 2.50 10.00 10.00 3. 00-7. 50 50 00-200.00 50.00 3.00 5.00 10.00 5.00 3.00 5.00 5.00 25.00 10.00 20.00 30,00 15.00 30.00 10.00 3.00 10.00 20.00 15.00 20 00 60.00 15.00 ?50.00 10. (.10 1.00 1.00 SPECIFIED SOURCES OF REVENUE— CALIFORNIA. 43 KDTO or BUSINESS UCENSED. Period. License rate. SAN DIEGO— Continued. Circus, menagerie or side show, not in permanent bui Iding, rate basod on seating capafit y Mem^gene or side slunv in separate tent Otiier shows, rat© based on seating capacity... Clothes cleaner ." K xpress stand, each veliicle Hand organ Hawker, merchandise, etc Itinerant ransician, up to 3 persons Each additiuiial person Itinerant vender Selling medicine or appliance Junk: Dealer Collector Knife rack, cane rack, etc Laundry Lunch, stand or vehicle Loan agent Massage parlor, Turkish bath, etc Messenger service: Eniplo>1ng 12 messengers or less Each a'ldit ionai messenger , Newspapers, periodicals, etc., selling by outcry Palmist, fortune teller, etc ." Patent medicines, selling or advertising on street . . , Pawnbroker I'oanut and pop-coni stand , Peddler: Selhng agricultural products raised on ovm premises \Vhen more than 1 wagon is used Selling agricultinal products not raided on o-n-n premises AVhen vehicle is used, each vehicle Selling manuiactui'ed articles of own make Selling manufactured articles not of o^vn make Peimy arcade Secondhand store Shooting gallery Skating rink Solicitor for transportation Stereopticon advertising, outside Telescope, periscope, camera obsciu^a, or other opti- cal device, lung or muscle tester, scales or weigh- ing de\-ice, etc., on the public streets or sidewalks orother public place lor public amusement Vehicle, horse-drawn, stand on street 1 day Idav Iday 1 j'car 1 year 1 month... 3 miuths.. Idav 1 day 1 dav iday 3 months. 3 monllis. 3 months. 1 year 3 inmths., 3 minths. 3 months.. 1 year 1 day 3 m:)nths.. 3 nnnths., 1 day 3 months. 1 month.. 3 months. Iday 3 months. 1 day 3 months. Iday 3 mantlis. Iday 1 month.. , 3 months,, 1 year 3 months. 3 montlis.. i month.. 1 day 3 months. S.\N FR.VNCISCO. Advertising sign painter Agencv: Mercantile, rate based on gross receipts Real estate, rate based on amount of commissious Agent, e.vpress, rate based on commissions or gross profits Animal and bird exhibit Apartment house, hotel, restaurant, etc.: Gross receipts not e.xceeding S.3,030 per quarter. . Each additional 83,000 per quarter Assayers, rate based on gross commissions and per- centages per month Auctioneers, rate based on amount of sales Ball or ring-throwing games Baseball, admission charged Bathhouse, rate based on amount of gross receipts.. Billboard, rate based on amount of gro.'^s earnings. . Billiards, pool, or combination, each table BowUng, each allej' Broker: Customhouse, rate based on amount of gross receipts per month Merchandise, rate based on amount of receipts. . Stock, rate based on amount of gross profits Carpet cleaning Cars: Dirt and freight, railroad, each Passenger, st reet railway, each Detective, private Driver or motorman , public passenger vehicle Electrical fi.xtiu-es, installing or constructing Electrician, master Employment oflico Exhibitions, not otherwise provided for Gas regulator, selling or leasing Guide Gunpowder magazine, o^vmng, maintaining, or con- ducting House raising or moving Itinerant vender Jitney bus, rate based on number of passengers. . . . Junk dealer, rate based on amount of sales Laundry or dyeing and cleaning, rate based on num- ber of' employees Laundry ollice for collection or distribution Livery or boarding stable Masked ball, public Merry-go-round Museum, panorama, etc S50. 00-$300. 00 25.00 10. 00-2.';. 00 10.00 5.00 5.00 15.00 1.00 .50 50.00 25.00 60.00 25.00 1.5.00 10.00 l.i.OO 15.00 10.00 100.00 .2.) 15.00 SW.OO 111.00 30.00 2.50 5.00 .50 10.00 2.00 10. on .50 100.00 5.00 5.00 25.00 30.00 15.00 1.00 5.00 1.00 2.00 3 months. 3 months. 3 mouths. 3 months. 3 montlis. 3 months. 3 months. 3 months. 1 year 3 months. 3 months. 3 months. 3 months. 3 months. 3 months. 3 months. 3 months. 3 months. 3 months. 1 year 1 year 1 year 1 year lyear lyear — 3 months. Iday 3 months. 3 months. 3 months. 3 months. 1 day. . .. 1 year... 3 months. 3 months. 3 montlis. 3 months. 1 night... 3 months. 3 months. SIO. 00 7. 50-30. CO 5. 00-25. 00 5. 00-100. 00 6.00 3.00 2.00 5. 00-30. 00 100. 00-JOO. 00 5.00 75.00 3. 00-20. 00 50. 00-250. 00 4.00 5.00 5. 00-20. 00 5. 08-100. 00 6. 00-26. 00 10.00 10.00 15. 00 60.00 1.00 100.00 10.00 16.00 5.00 10.00 10.00 30.00 23.00 50.00 10. 00-10. 00 1. 00-6. 00 6. 00-10. 00 25. 00 4.00 15.00 10.00 25.00 KIND or BUSINESS LICENSED. Period. License rate. SAN FKANCISCO— Continued. Outdoor park , I'atont chimney contractor , Pa^vnbroker Peddler (no charge to war veterans) Ilovolving wheel, chute, toboggan slide, etc., rate based on amount of receipts Riding academy, rate based on amount ol gross receipts per montti Itimner or soli<'iIing agent Sca\'enger wagon, rate b.ased on number of horses., SeconrUr.md goods, rate based on amount of sales. . , Shooting gallery If not maintained for profit Show: Circus Side show with circus or menagerie , Wild animal or menagerie show, not over 3,500 seats Skating rink Slaughter of live stock, rate based on number of animals slaughtered: Largo stock Small stock Stage line agency, horse or motor vehicle Storage of petroleum Theater, rate based on seating capacity Ticliet peddler Towel company , Transfer or drayage of baggage or merchandise Trucks and wagons, rate based on number of horses and size of truck Vehicle, rate based on passenger capacity Warehouse, rate based on amount of gross receipts per month Water company, rate based on amount of gross receip ts Water filters, selling or leasing 1 year 1 year 3 months 3 months 3 months 3 months 3 months 1 year 3 months 3 months lyear 1 day 1 day 1 day Each addi' tionalday.. 3 months 1 day 3 months 3 months 3 months 3 montlis 1 year 3 months 1 month 1 day 1 month 3 months 3 months 1 year 1 year 3 months 3 months 3 months SAN JOSE. -Advertising, outdoor Auctioneer .Vutomobiles for hire: 5-passenger Each additional passenger Bakery Ball and ring game Bowling alley Circus, rate based on number of cars Delicatessen Electric wiring Engineer E .xhibition, tent show Fish and poultry Peddling Fortune teller Gunpowder, selling Hotel, rate based on number of rooms Ice company Ice cream parlor Laundry Meat market Merry-go-round Milk, rate based on number gallons of monthly sales Oil tank wagon Organ grinder Pawnbroker Peddling: Dry goods Novelties Peanuts and ice cream Pop corn Produce Photography on streets Pool table Restaurant Shooting gallery SkatingVink Theater Trading stamp company Wagon: 1-horso 2-horse Water company STOCKTON. Agent or solicitor for future delivery, transient. Auction, fire damaged, or bankrupt stock sale . Auctioneer Billposting Bowling alley $200.00 125.00 31.00 6.00 20.00-50.00 2.0O-4.0O 10.00 1. 50-2. 50 1.0O--I.00 7.50 10.00 100.00 5.00 50.00 35.00 20.00 5.00 5.00-50.00 3.00-20.00 10.00 10.00 201.00-301.00 76. 00-101. 00 41.00-51.00 5.00 300.00 6.00 6.00 1. 50-10. 00 1. 50-5. 00 10.00-30.00 2.00-251.00 20.00 1 yejir... 1 year... 1 year 1 year 1 year... 1 year 1 year Iday — 1 year 1 year 1 year... 1 day 1 year 1 year 1 year — 1 vear — 1 year..., 1 year 1 year 1 year 1 year 1 -; Moving and hoisting Moving-picture operator: Origmal license Renewal .Apprentice Moving-picture studio Pawnbroker Peddler Picture film Plumber: Master Journeyman Restaurant , second class year, year. 3-ear. year, year., year. . j-ear. . year., year.. year. . year. . year. . year. . year., year. . year. . year. . year. . year. , year., year., year., year. . year. . year. . year. . year, year, year, year, year, year, year. year, year, year. $200.00 50.00 120. 00 ISO. 00 1.00 10.00 30.00 35.00 5.00 5.00 20.00 5.00 10.00 Sin. 00 1.00 200.00 10.00 25.00 10.00 20.00 10.00 30.00 20.00 20.00 5.00 10.00 10.00 10.00-50.00 100.00 10.00 150.00 200.00 25.00 10.00 100.00 10.00 l.OO-.i.QO 10.00 3.00 1.50 .50 1,000.00 300.00 10.00-100.0.") 40.00-200.00 10.00 1.00 2.00 I One-half of 1 cent for each square foot of surface area. SPECIFIED SOURCES OF REVENUE— CONNECTICUT. 45 KIND or BUSINESS LICENSED. Period. DKNVER— Continued. Secondhand dealer. Shootm^ gallery Sidownlk contractor 5oft (irinks Street cars, per foot. Vault doaner PUEBLO. Auctioneer Billboard Billiard.s and pool: 1 tablo Each additional table Bowliiif^: 1 alley Each additional alloy Circus, rate based on admission charge. Banco hall Electrical contractor Electricil wiring, rate based on grade.. Emplnyraent agency Exhitntion .' Express and transfer Elowers and plants, peddler Grower, to sell on streets License rate. 1 year 1 day 1 year 1 year 1 year 1 year 1 year Iday 1 year 1 year 1 year 6 months. 1 year 1 year 1 year 1 year — S-SOO. 00 10.00 2o.00 25.00 15.00 50.00 10.00 5. 00-2.'i0. 00 23.00 50.00 5.00-15.00 lOO.OO 60.00 10. .50 15.00 .50 KIND or Bt;siNESS UCENSEO. Period. PUEBLO— Continued. Junk: Dealer. 1 vi- Peddler 1 year Knife or doll rack Pawnbroker t'eddler, on foot Pit turc show Plumbing Scavenger Shooting g.;llcry. Skating rinlc Ta,xicab Theater , Trade ma<-hinc 1 year 1 year 1 j'oar lyear lycar 1 year lyear 1 year 1 year lyear G moDths. . Vaudeville 1 year. , License rate. $100.00 10. CO 60.00 300.00 300.00 60.00 10.00 25.00 120.00 180.00 2S.50 130.00 24.00 100.00 i. — (.lENERAL LICEMSE TAXES. In Colorado Spring.5 a license tax of 50 cents for an unlimited period is imposed on drivers of motor vehicles. 4. — License taxes o>r dogs. Colorado Springs and Denver levy an annual dog license tax of $2 on each male and So and $4, respectively, on each female, rate in Pueblo is SI for males and $3 each for females. The CONNECTICUT. 1. — Special assessments. a. — For public improvements. Special assessments are levied for .specified public improve- ment.s in Connecticut cities as follows: For the opening of streets: Waterbury, two-thirds of the cost; all other cities the entire cost. For the grading of streets: New Britain and Stamford, the entire cost; Waterbury, two-thirds of the cost; Bridgeport, Hartford, and New Haven, all costs included in a.ssessments for street opening. For the paving of streets and alleys: New Britain and Waterbury, the entire cost; Hartford, two-thirds; Bridgeport and Stamford, one-half; New Haven, for asphalt on concrete base, per front foot, 60 cents; wood block, 70 cents; bituminous macadam, 3.5 cents, and hassam, .50 cents. For setting curbs: Bridgeport, Hartford, and New Haven, the entire cost; Waterbury, one-half of the cost. For laying sidewalks: Bridgeport, Hartford, New Haven, and Stam- ford, the entire cost; Waterbury, one-half of the cost. For con- structing sewers: Bridgeport, three-fourths, and Stamford, one-half of the cost; New Haven, $1.75 per front foot; Hartford and New Britain, the entire cost of lateral sewers; and Waterbury, SI. 50 per front foot for lateral sewers. b. — For public services. The entire cost of street sprinkling is assessed against benefited property in Bridgeport, Hartford, and Waterbury, and IJ cents per front foot is assessed against benefited property in New Britain for such services. 2. — Business taxes other than on the liquor traffic a. — Collected without issue of licenae. No business taxes are collected without issue of license in the six cities of the state. 5. — Collected with issue of license. The following statements show for each city the kinds of busi- ness licensed and the rates of tax imposed for the periods specified. kind of business ucensfd. Period. License rate. BRIDGEPORT. Auctioneer Bowling alley Boxing match Carnival Circus Express wagon Huckster Junk dealer Lodging house Pawnbroker Pool room Secondliand clothing, sile of Theater, hall, or exhibition of moving pictures, rate based on seating capacity 1 year 1 year 1 performance. 1 performance. 1 performance. 1 year 1 year Iday 1 year lyear 1 year 1 year 1 year 1 year. . 1 night. S3. 00 10. 00 50.00 50.00 50.00 1.50 5.00 1.00 5.00 10.00 50.00 10.00 5.00 50. 00-150. 00 5. 00-15. 00 HARTFORD. Auctioneer, nonresident BUlboard: Company Employee Boxing match or wrestling bout Circus Dance, except in licensed hall Express wagon: Nonre.sident proprietor Resident proprietor Hack, public: Nonresident proprietor Resident proprietor Jitney Lodging house Milk Pawnbroker «. Peddler Pool room Rag picker Secondhand dealer Theater, hall, etc NEW BRITAIN Auctioneer Circus: Large Stnal! Diuie 1 day.. 1 year 1 year 1 performance Iday Inight I year. 1 year. 1 year. , I year. . 1 year. Ij'ear.. 1 year. , 1 year. 1 year. . 1 year. . lyear.. 1 year, lyear.. $5.00 23.00 1.00 13.00 75.00 1.00 10.00 1.00 10.00 1.00 10.00 10.00 .25 60.00 6.00 10.00 2.5) 10.00 "5.O0 1 year 1 month.. 1 day Iday 1 day Each addi- tional day.. S20. 00 2.00 50.00 23.00 10.00 46 SPECIFIED SOURCES OF REVENUE— CONNECTICUT. KIND OF BUSINESS LICENSED. Period. License rate. NEW BRITAIN— Continued. Entertainment by nonresident, except in opera liouse, cliurcli, etc Fakir, street Gimpowder, keeping or selling Medicine nian Merry-go-round Museum in rented store Opera liouse Peddler, except of fisii or of products of his own farm or garden; With team, and selling clothing, dry goods, tin- ware, cigars and tobacco, or boots and shoes . . Vegetables or fruit Not otherwise provided for Plumljer Public conveyance: Automobile Horse-drawn vehicle, rate based on number of horses used Rag picker or collector of waste matter Wrestling match 1 day 1 day 1 year 1 day 1 day Each addi- tional day.. Iday 1 year 1 month 1 month 1 month 1 month 1 year 1 year 1 year 1 day NEW H.iVEN. Billiard table or bowling alley. Circus or menagerie Driver: Truck or dray Other vehicle Electrical engineer Express wagon Fireworks: Retail AVholesale Grease and soap maker Gunpowder: Saleof Use of, in manufacturing... Gymnastic exhibition J»iik dealer Kerosene dealer, retail Lodging house Milk dealer Mo\ing-picture exMbition Night-soil man Pawnbroker Petroleum, oils, etc., wholesale Plumber Secondhand clothing dealer — Street peddler Tannery Theater Truck, dray, etc Vehicle lyear Iday Each addi- tional day.. 1 year 1 year lyear 1 year 1 year 1 year 1 year 1 year 1 year 1 month 1 day 1 year 1 year 1 year 1 year 1 month 1 year lyear 1 year 1 year 1 year 1 year 1 year 1 day lyear 1 year STAMFORD. Amusement resort^ rate fixed by common council... 1 year. Billiard hall, bowling alleys, or pool room, each pro- prietor I 1 year. 1 Not less than 810. $2.00 5.00 5.00 6.00 2.00 1.00 2.00 50.00 2.00 2.00 1.00 2.00 2.00 1.00-2.00 2.00 2.00 $10.00 75.00 50.00 .50 .25 1.00 1.00 5.00 10.00 10.00 2,00 1.00 15.00 1.00 5.00 .25 10.00 .50 5.00 10.00 50.00 1.00 1.00 10.00 3.00 10.00 1.00 .25 LOO 0) KIND or BVSINESS UCENSED. 810.00 Period. License rate. STAMFORD— Continued. Carnival, traveling Circus or Wild West show, rate based on seating capacity Dance Employment agency Entertainment, exhibition, or theatrical perform- ance, not otherwise licensed, rate fixed by com- mon council Explosives, manufacturing, receiving, keeping, or transporting , Fireworks, sale of Junk dealer Lodging house Lunch wagun Pawnbroker , Peddler, except veteran United States soldier, sailor, or marine, commercial agent selling to deal- ers, peddler of milk, cream, or ice cream, or blind Eerson selling goods manufactured with liis own ands Transient Theater, moving-picture house, auditorium, hall, etc., rate based on seating capacity Transportation of persons or goods by vehicles, rate based on number of vehicles used 1 day.... 1 day 1 day 1 year. . . 1 year... 1 year. . . P) 1 year. . . 1 year. . . 1 year... 1 year. . . 1 year. . . 1 day... 1 year. . . 1 year... 850.00 15.00-100.00 LOO 10.00 C-) 1.00 5.00 5.00 10.00 150.00 50.00 10.00 LOO 15. 00-35. 00 3. 00-10. 00 WATERBURY. Auction Bowling alley Circus or menagerie, first day Each succeeding day Exhibition E xplosives, manufacturer or deak r . . lireiise^ soap, etc Junk dealer Milk vender Night-soil man Pa\vnbroker Peddler Pool Public convevance Secondhand dealer Slaughterer Tannery Tapper of sewer, gas, or water mains Theater or opera house year year performance, perf,-irmanco. performance year year year year year year year year year year year year year year 85.00 10.00 50.00 25.00 5.00 5.00 S.OO 10.00 .50 5.00 50.00 LOO 10.00 LOO 5.00 5.00 5.00 LOO 75.00 > Not less than 85. ' Fixed bv common council. 3.- Oeneral license taxes. In Bridgeport a tax of So per year for pistol perrnita is collected, and in Hartford a tax of 50 cents per year is collected for each social club. 4. — License taxes on dogs. Male dogs are taxed SI each, and female dogs $5 each, per year^ Of these amounts, 25 per cent is retained by the city, and 75 per- cent is paid to the state. SPECIFIED SOURCES OF REVENUE— DELAWARE AND DISTRICT OF COLUMBIA. 47 DELAWARE. 1. — Special assessments. a. — For public improvements. In Wilmington no special assessments are levied for opening, grading, or paving streets or alleys. The benefited property is assessed for the entire cost of sidewalks and in addition Co cents per front foot for straight curbing and 90 cents per front foot for circular or return curbing. For trunk sewers the property owner pays a flat rate of 50 cents per front foot and 1 cent per square foot of lot area, while for lateral sewers the benefited property is assessed for the entire cost. 6. — For public services. No special assessments are levied for public services. 2. — Business taxes other than on the liquor traffic. a. — Collected without issue of license. No business taxes are collected without issue of license in Wil- mington. b. — Collected with issue of license. The following statement shows for Wilmington the kinds of business licensed and the tax rates imposed for the periods specified. KIND OF BUSINESS UCENSED. Period. License rate. WILMIN'GTON. Auctioaeor 1 year.. Carnival 1 week . Circus Iday... Freak show 1 week. Moving-picture show With spoken drani,i . Plumber, master Theater Wild West show 1 year. 1 year. 1 year. 1 year. Iday.. SIOO.OO 25.00 100.00 5.00 100.00 12.5.00 5.00 2.5.00 25.00 3. — General license taxes. No general license taxes are collected. 4. — License taxes on dogs. The annual dog license tax is $1 each for males and $2 each for females. DISTRICT OF COLUilBIA. 1. — Special assessments. a. — For public improvements. Property owners are assessed the entire cost of opening streets; and one-half the cost of resurfacing, grading, and paving streets and alleys, and of curbing and sidewalk construction. No special assessment is levied against property for trunk sewers, but an assess- ment of $1 per front foot is levied for the construction of lateral sewers, and $1.25 per front foot for water-main extensions. Assess- ments ranging from one-third to one-halt of the cost of the improve- ment are levied against the property benefited by park improve- ments. 6. — For public services. No special assessments are levied for public services. 2. — Business taxes other than on the liquor traffic. a. — Collected without issue of license. The kinds of business taxes collected in the city of Washington, together with the rates at which they are levied, are as follows: Insurance companies, except mutual fire insurance companies, are assessed IJ per cent on premiums; building and loan associa- tions, 2 per cent on gross earnings; incorporated savings banks, electric light companies, telephone companies, and street railway companies, 4 per cent on gross earnings; barge and dock companies and gaslight companies, 5 per cent on gross earnings; national banks and trust companies, 6 per cent on gross earnings; and market company, 4 per cent on earnings from conduits. b. — Collected loith issus of license. The following statement shows the kinds of business licensed and the rates of tax imposed for the periods specified. KIND OF BUSINESS UCENSED. Period. License rate. WASHINGTON. Amusement park, admission charged. Apothecary . 1 year 1 week Each addi- tional week. Iday 1 year $100.00 10.00 5.00 3.00 6.00 KIND OF BUSINESS UCENSED. Period. License rate. WASHINGTON— Continued. Athletic sports, admission charged.. Auctioneer Auto for hire, rate based oa number of passengers, and whether operated on regular routes Billiards and pool, each table Billposter Boarding house, each room Bowling alley, each alley Ballding contractor .' Carriage and wagon maker Cattle and other live stock dealer Cigar dealer Circus Claim agent Clairvoyant, medium, etc Commission merchant Confectionery store Dance, entertainment, etc., admission charged Dealer at markets, except farmer Emi)loyment agency Exnibition, art, freaks, etc., and amusements not otherwise provided for Florist Hotel Each room in e.xccss of 30 Huckster: Produce — Each vehicle Fuel — Each v^ehicle Ice cream parlor Land and improvement company. Laundry: Hand All others Lecture hall, etc Livery stable: Ten stalls or less Each additional stall . Loan broker Massage establishment Merry-go-round Patent medicine, manufacturing or selling Peddler of merchandise Railroad-ticket broker Real estate agent or broker Restaurant, dairy lunch, and eating houses Secondliand dealer Shooting gallery, public gymnasium, fencing and boxing schools 1 week Iday 1 year lyear lyear 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 day 1 year 1 year 1 year 1 year Iday 1 year 1 year 1 year 1 week Each addi- tional week . 1 day 1 year lyear 1 year 1 year 1 ye.ir 1 year 1 year 1 year 1 year 1 week Each addi- tional week . 1 day 1 year 1 year 1 year 1 year 1 week Each subse- quent and continuing week 1 day 1 year 1 year 1 year 1 year 1 year 1 year 1 year $20.00 5.00 lOO.OO i. 00-12.00 12.00 20.00 1.00 12.00 25.00 25.00 15.00 12.00 200.00 25.00 25.00 40.00 12.00 3.00 5.00 25.00 100. 00 10.00 5.00 3.00 15.00 30.00 1.00 12.00 5.00 18.00 50.00 10.00 20.00 10.00 .5.00 3.00 25.00 10.00 500.00 25.00 12.00 10.00 3.00 6.00 25.00 25.00 50.00 18.00 40.00 12.00 48 SPECIFIED SOURCES OF REVENUE— FLORIDA. KIND OF BUSINESS LICENSED. WASHINGTON— Continued. Skating rink, fair, carnival, etc. Slot machine: Eacli UnJimited number Steam enhone, etc Photographer, ferrotyper, or crayon artist Itinerant Phrenologist Physician or surgeon Picture and picture-frame dealer Pile driver Plasterer, employing 2 ormore hands Plating, with gold, silver, nickel, etc Plumbing, rate b.ised on number of employees Pole on which wires are placed, on streets "of city . . , Pressing club .' Printing, job, rate based on number of emoloyees. . Real estate agency: Including right to do house renting and collect- ing Collecting only Restaurant, eating or lunch house, rate based on seating capacity With sleeping rooms, additional per room Rink, skating, bicycle, or other Rubber stamps, dealer or manufacturer In conne^-'t ion with other business Safes, iron, agent or dealer Sash, door, and blind factory Secondhand store Seed store, dealer or agent: Retail Wholesale Wbolesale and retail Sewing machine agency or dealer Shingle mill agent or dealer in shingles Shooting gallery Show or exhibition, traveling Shulfleboard, if used for profit, direcilv or indirectly. Sign painter, employing 2 or more hands Slaughterhouse or yard Sleeping car company Slot machine .' Soda fountain Stable: Livery, sale, and feed Sale and feed only Person, firm, or wareliouseinan dealing in horses, mules, or cattle, or drover or trader. . . Steamboat, sailing vessel, or foreign railroad agency. Steam ferries, chartered Steamships, ocean, each line Stevedore Stock and bond broker Storage warehouse or rooms for furniture, etc., rate based on number of teams operated Street cars, each Suitclub Tailor: Dealer or agent taking orders for clothing to be ma OF BtJSINESS LICENSED. Period. License rate. JACKSONVILLE— Continued. Telegraph company Teknjhone company Each pay station Tenpin alley Theater, opera house, or hall used for theatrical pur- poses , Theater ticket broker, selling same at advanced prices , Tinner, employing 2 or more hauds Tlirowmg balls at figures, lung tester, striking ma- chine, telescope, or I ike device , Towel supply company '..'.'.'.. Transfer of baggage, company, each wagon Trunks or valises, or both TypcwTitcrs, dealer or agent Undertaker, rate based on value of stock .". Vaudeville or similar show: If more than 100 feet from place where liquor is sold If within 100 feet of place where liquor is sold Vehicles, horse dra\\'n: Dray or wagon, 1 and 2 horse, respectively Hack or carriage ' , Omnibus, or like vehicle, 1 horse , Kacli additional horse Veterinary surgeon Wagon, carriage, or buggy: Manufacturing Repairing, including blaeksmith shop Wall paper dealer V\'atch repairing Weighing machine Wood: Yard or dealer Peddler, each carter wagon Yard using handsaw 1 year 1 year 1 year lyear lyear lyear lyear 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year, xyear 1 year 1 year 1 year 1 year, 1 year 1 year 1 year, 1 year, 1 year, 1 year, 1 year. 1 year. Abstracts of titles Adding niacliines, dealer or agent jVdvertising; Agent, or writer of advertisements By banners, floats, etc., no vehicle used Vehicle used ., Card directory Contracting for, on street cars Distribution of circulars, bills, samples, etc. not including billposting Including billposting Scheme or device Wall display Aerial device, each exliibit Agency or other business, not othenvise licensed A rchitect Auctioneer: Resident Transient Astrologlst Bona fide resident, who does not advertise as such Auditor or auditing company , Automobiles: For hire, rate based on passenger capacity Garage or garage and repair shop, mcluding agency for automobiles, motor boats, etc Selling or taking orders for automobiles or like vehicles Shop for repairing, vulcanizing, etc Awning and tent maker Bakery: IncUid ing confectionery Without confectionery Bath, Turkish, Russian, or vapor Barber shop: 1 chair Each additional chair Bicycles: Dealer, including supplies Shop for hire or repair of same, or both Billiard, jiool, or bagatelle table Billposting Birds, song or plumage, dealer Blacksmith or horseshoer Boathouse or yard hiring boats , Boilers: Inspection company Making and repairing Machine shop in connection with Bonds or investments, agent for sale of Bottles, secondhand , dealer Bottling works, soda, mineral, or other waters Book agent or canvasser Bookbindery, employing 1 or more hands Bootblack, eacli chair Bowling alley Bread: Nonresident vender Wagon vender, each wagon Brick, agent or dealer 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. , 1 year. , 1 year. , 1 year., 1 year. , 1 year. , 1 year.. 1 year. . 1 year. . 1 year. . 1 year. . 1 year.. 1 year. . 1 year. . 1 year.. 1 year. . 1 year. . 1 year. . $200, 00 250. no 1.00 10.00 100.00 26.00 10.00 15.00 10.00 6.00 25.00 26.00 25.00-75.00 50.00 200.00 5.00-7.50 10.00 10.00 2.50 6.0O 15.00 26.00 10.00 5.00 2.50 15.00 5.00 2.50 S50.00 25.00. 25.00 100. OO 26.00 10. OO 100.00 26.00 36.00 5.00 10.00 10.00 15.00 15.00 25.00 60.00 250. oa 10.00 16.00 15.00-25.00 50.00 26.00 26.00 10. OO 25.00 15.00 5.0O 6.00 .50 10. OO 6.00 10.00 26.00 10.00 5.0O 10.00 10 00 15.00 35.00 ,50.00 10.00 50.00 50.00 lOOO 2.00 25.00 lOOO 5.00 60.00 SPECIFIED SOURCES OF REVENUE— FLORIDA. 51 KIKD OF BUSINESS UCENSED. TAMPA— Continued. Broom factory BuUding and loan association: Domestic, rate based on amount of loans per annum Foreign Builders' supplies, dealer Burglar alarm agent Candy or cracker manufacturer Cane or knife rack, or lifting, striking, or weighing machine Car senice association or agency, including refriger- ator cars O^rd cutting, writing, or engraving Carriage's, buggies, and vehicles, dealer or agent Cashregisters.agent or dealer Cattle, milch cows, etc., dealer Cliiropodist Chiropractic: Certified Without diploma Circus, carnival show, or street fair, rate based on admission charj^e Showing outride cit y, parade in city Civil engineer or surveyor Coal or coke, or bulii, agent or dealer CoHee or spice: Roaster or mill Shop Cold storage Collection of rents or accounts, agency for Commercial ageucj' Commission merchant Contractor: Builder or construction company, foreign Builder and contractor, local Electrical Gathering or buying tallow, hides, bottles, etc. , for shipment Paper hanging, house or sign painting Not otherwise provided for Confectionery, each place of business Curio dealer Cyclorama Dance hall Dentist Detective or detective agency: Local Foreign Directory, city, county, or Elate, making or offer- ing for sale Disinfectauts. dealer or agent Agent for nonresident, selling to other than licensed mcrchancs Divine hiaier Dog and pony, or other animal show Dray wagon or hack, rate based on number of horses Dredge boat Drover or itinerant dealer in live stock Dye house or company Dyeing, in connection with other business Dynamite or other explosives Eating or bmch house or stand, other than hotel or restaurant Elevator, dealer or agent Electric-light company Electrical mactiinery or supplies. Electropoise agency Emigrants, agents soliciting Employment aj^cncy Engines, gasoline or electric, including pumps, dealer or agent, other than Ucensed mill supply dealer. .. Eihibitiou: Freak or other curiosity Wrestling or boxing match Express, company on intrastate business only Local dehvcry, e;ich wagon Ferris wheel or like de\ice Fertilizer, dealer or agent Fireworks, retail Fish, wholesale Fish, oysters, or clams, retail Florist or dealer in flowers, plants, etc Floiu- and grist mill Flying jenny Folder bo,xes: Owner resident within state O perated by nonresident Founth-y Machine shop and boiler making in connection \rith Fortune teller, palmist or clair\'oj"ant Fraternal association lending money on household furniture, etc., to bona fide members Fruits or vegetables: Broker, delivering same not invoiced to custo- mer Dealer selling from car, per car Furniture, household goods or musical instruments, dealers or aj^ent or canvasser for nonresident dealer. . Oas works or company Granite works or company, or agent for 1 year. year, year, year, year, year. year. year, year. year, year, year, year. year, year. day ■;ach parade. year year year, year, year. year., year., year.. year., year., year. year.. year.. year. . year., year. . year., year., year.. year., year., year, year. year., year., week . day., year., year., year., year.. year., year.. year, year. year, year. . year, year.. year. year. week Each exhibi- tion year year week year year year year year year year, year, year. year. year. year, year, year. SIO.OO 50.0&-I50.0O 150.00 25.00 23.00 20.00 50.00 25.00 5.00 21.00 50.00 lU.OO 5.00 10.00 250.00 50.00-200.00 200.00 15.00 25.00 25.00 10.00 25.00 25.00 50.00 50.00 50.00 15.00 15.00 25.00 15.00 15.00 5.00 15.00 25.00 25.00 15.00 25.00 100.00 25.00 10.00 50.00 250.00 35.00 10.00 5.00-7.50 10.00 50 00 10. 00 5.00 25.00 10.00 25.00 250.00 25.00 25.00 600.00 25.00 25.00 10.00 25.00 250.00 5.0O 15.00 25.00 25.00 25.00 5.00 10.00 25.00 15.00 10.00 25.00 35.00 50.00 250.00 100.00 10.00 5.00 50.00 250.00 15.00 TAMPA— Continued. Guarantee or surety company cr agent Gunsmith, including sporting goods Kepau- shop Hall . for hire Hat cleaning or blocking Harness rup.ur shop Heat, steam or hjt water, agent for or contracting for pl.icing same Incoimoction with gas and plumbing business. Hca'vy liauling. not otherwise licensed Hide dealer, other than junk dealer Horseshocr Horse trader, transient, not directly connected with livery stable House mover or contractor Hotel, each room in excess of 2, except dining room Ice: Factory Peddler, each wagon Ice cream peddler, each horse or vehicle Images, street vender Insurance company" Accident or sick benefit Local Boiler, plate glass, marine, or automobile lire Life Itinerant: Drover or dealer in live stock Exhibiting monkey, bear, or other animal, each animal Merchant or vender Musician or organ grinder, each instrument Operating scale, weighing machine, telescope, or like device, onstreets Repairing sewing machines, jewelry, furniture, clocks, or tin utensils, etc Jeweler or goldsmith, or both Jewehy, from street stand, including gold-wire worker Repair shop Junk, dealer or gatherer Itinerant dealer Knife and scissors sharpener Laundry: Hand, in city Other in city Outside city doing business in city Lawyer Lightning rod dealer or agent Light company, other than electric or gas Lime, dealer or agent, if not in connection with other business Lithographer Locksmith Lodging or boarding house, t> rooms Each additional room Lumber: Broker Dealer buying and selling, or dealing in sawed lumlxjr, or staves, shingles, etc., each place. . Wholesale dealer or agent Lunch stand Portable or movable Macaroni factory Machine shop. .". Machinery, dealer or agent Itinenint dealer Maniciu-ist or manicurist and chiropodist Manufacturer, not otherwise licensed Marble, dealer or agent: Local Nonresident Mattress factory Marine ways, or marine railway Market ." , Meat or packing-house products: Wholesale butcher selling meats in city W'holesale dealer Merchxmt, storekeeper or jeweler, not otherwise Ucensed, rate based on value of stock, first Sl,tK->0 Each additional $1,000 or fraction of Merchandise broker Messenger service bureau , Midwife Milk: Depot Selling ice cream and cheese Vender, each wagon Wholes;ilc, each wagon Money lender, making loans on any kind of per- sonal property or real estate or buying salaries or wages, except banliers or real estate agents Moving-picture show Musical instruments, agent Naval stores, dealer or agent News depot In connection with other business Newspaper; Daily Weekly Nursery stock of forest trees, agent or dealer Office supplies or furniture, agent year., year, year, year, year, year., year, year, year, year., year. year, year., year. year, year. year, year. rear, year, year, year, year. year. year., year.. week . year., year, year. year, year, year, year, year. year, year, year, year, year, year. year, year, year, year, year. year. year, year, year, year, year. year. year, year. year, year., year, year. , year, year., year.. year., year., year., year., year., year, year., year., year., year., year.. year, year, year. j-ear.. year.. year., year., year., year., year.. $25.00 25.00 5.00 25 00 5.00 10.00 25,00 15.00 25.00 15.00 5.0O 50.00 25.00 .50 100.00 5.00 5.00 5.00 asoo- 25.00- 35,00 75.00- 50. OO- 50. 0» 10.00 200.00 2.50 io.m 15.00 15.00 25.00 6.00 50.00 200.00 5.00 25.00 75.00 120.00 15.00 15.00 50.00 10.00 5.00 5.00 5.00 .50 25.00 15.00 25.00 10.00 25.00 15.00 25.00 25.00 lOO.OO 5.00 10.00 10.00 25.00 15.00 50.00 15.00 25.00 loaoo 5.00-iaoo 1.00 10.00 10.00 2.00 15.00 25.00 5.00 5.0O loooo loaoo 25.00- 50.00 10.00 5.0O 25.00 laoo 10.00 25.00- 52 SPECIFIED SOURCES OF REVENUE— GEORGIA. KIND OF BUSINESS LICENSED. Period. License rate. TAMPA— Continued. Oil, illuminating or lubricating: Wholesale dealer or agent Peddler, each wagon Optical goods, etc., sold on streets Optical goods, knives, or scissors, etc., if stock in excess of 20 per cent of general merchandise stock. . Optician or oculist, except regular phj-sician or surgeon Itinerant Osteopath Oyster saloon Package delivery company Painter, house or sign . . . ." Painter and decorator Paper hanger Patent rights or articles, dealer Patent medicines, drugs, or other merchandise, sold by hawker or vender occupying street or sidewalk, crjing wares, or using music or enter- tainment to attract crowd Paving contractor; Local Foreign Pawnbroker, selling pledges only Peddler or hawker: Candy, pop ciDm, etc., on streets Charcoal and wood, or produce, chickens, or fish, etc Cigars and cigarettes Crabs, clams or peanuts, without use of vehicle. . Phrenologist Phonograph or graphophone, operator Photographer, ferrotyper, or crayon artist; Local Itinerant or transient Physician or surgeon, or both Itinerant, not licensed by state Piano timer Itinerant Pictures and frames, dealer Pistols or other deadly weapons Plumber and gas fitter Portraits, solicitor for enlargingand furnishing frames Pressing club or shop Printer, job.not operatingin newspaper oihce Proprietary medicines or ointments, manufacturer. Pushcart, for fruits, etc Railroad company doing intrastate business Real estate agent or dealer Negotiating loans on real estate, additional Hestaurant, rate based on number of chairs Repair shop, not otherwise licensed Rink, skating, bicycle, or other Rubber stamps, agent, dealer, or manufacturer Rubber tire works Safes, agent or dealer, or for sale or exchange Sand and shell dealer Sawmill, novelty works, or sash, door, and blind factory Seed dealer Sewing machines, agent or dealer Repairer Sewerage contractor; Local Foreign Shoe maker or mender; With machinery Without machinery Shooting gallery Shuffleboard, rmg throwing, or like device, strik- ing machine, or lung tester, etc Shipping master or supplying men for vessels Sidewalk builder and paver taking contracts or doing work in city Slot machine Soda-water fomitain Selling coffee, and Umch privilege Stable: Feed and sale only Keeping horses, mules, and vehicles, except wagons or hacks, for hire, first horse or mule. Kach additional horse or mule Keeping hacks, etc., each 1 or 2 horse vehicle . . 1 year. . 1 year, , 1 year., 1 year., 1 year. 1 year. . 1 yew. , 1 year. , 1 year. . I year. . 1 year. , 1 year. I year. Iday.. 1 year.. 1 year.. 1 year. . 1 year.. 1 year.. 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . lyear.. 1 year. . 1 year. . 1 year. . 1 year.. 1 year. . lyear.. 1 year. . 1 year. . 1 year. . 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year.. 1 year.. 1- year. . 1 year. , 1 year. 1 year. 1 year.. 1 year. . 1 year. 1 year. 1 year. lyear. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. $100.00 5.00 15.00 10.00 15.00 25.00 10.00 5.00 10.00 15.00 15.00 1.5.00 25.00 10.00 25.00 50.00 250.00 2.5.00 10.00 100.00 5.00 250.00 5.00 15.00 25.00 10.00 250.00 5.00 10.00 25.00 25. 00 2.5.00 25.00 2,5.00 10. OO 15.00 25.00 200.00 25. 00 2.5.00 7. 50-50. 00 10.00 25. 00 5.00 1.5.00 25.00 25.00 25.00 10.00 25.00 15.00 25.00 50.00 15.00 5.00 25.00 50.00 35.00 1.5.00 5.00 5.00 10.00 10.00 10.00 .50 5. 0O-7. 50 Knm OF BUSINESS UCENSED. Period. License rate. TAMPA— Continued. Steamship line, ocean or coastwise Stevedore Stocks and bonds; Agency selling or offering for sale, which are to mature by paj'ment of installments or other- ^vise Broker Stone, artificial, tiling, terra cotta, etc., maker, dealer, or agent Storage house or room for storing tobacco or other merchandise Street railway company Surveyor ." Tailor: Merchant, dealer, or agent, including pressing busmess Dealer or agent taking orders for clothing to be made outside city Telegraph company doing intrastate business Telephone company, except same paying a portion of Its gi-oss receipts to city under its charter Theater or opera house ' Theater tickets^, broker Theatrical, vauilevdle, or variety show, etc.; In room arljoining or coimected with or run in connection with bar room Not in connection with bar room Under tent Vaudeville advertising on streets by wagon or other vehicle Tin shop Towel or apron supply Trading stamps or rebate checks: Company or merchant issuing , Merchant or dealer using, in business Transfer company: Each wagon, "rate based ou number of horses . . Each automobile Tnmk factory Typewriters: Dealer or agent Retail, solicitor for nonresident having no place of business in city Unclassified, dealers, agents, or representatives on each $1 ,000 of capital stock Where no certificates of stock are issued Umbrella mender Undertaker or funeral director ITpholsterer or furniture mender Vehicles, manufacture and repair of carriages and wagons Repair of, including blacksmithing Vender of confetti balls, balloons, or other special- ties on streets Veterinary surgeon Vinegar, dealer, manufacturer, or agent Water, mineral or spring, dealer Waterworks company Wrestling, boxing or like exhibition Wood, yard or dealer 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year 1 year 1 month. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year.. 1 year.. 1 year. . 1 year.. 1 year. . 1 year.. 1 year.. 1 year. , 1 year. . 1 year. . 1 year.. 1 year. 1 year. 1 year. 1 year. S50.00 25.00 SO. 00 100.00 25.00 25.00 1,000. 00 15.00 25.00 100. 00 250.00 250.00 50.00 25.00 250.00 100.00 100.00 50.00 10.00 25.00 500.00 50.00 5.00-7.50 15.00 10.00 20.00 35.00 10.00 10.00 5.00 60.00 10.00 15.00 15.00 25.00 10.00 5.00 10.00 500.00 25.00 15.00 3. — General license ta-^ces. Jacks-jnville imposes a general license tax on automobile opera- tors of $1 each per year; and on automobiles for private use, $2 to $5 each per year, based on seating capacity. 4. — License taxes on dogs. The annual license tax in Jacksonville is $1 each on doga of either sex, and in Tampa $1 each on males and $2 on females. GEORGIA. 1. — Special assessments. a. — For public improvements. Special assessments are levied against benefited property for two-thirds of the cost of street paxdng in Atlanta, Macon, and Savannah; of pa\'ing alleys and setting cui'bs in Macon; and for the entire cost of setting curbs in Atlanta and Augusta; also for the cost of laj-ing sidewalks in each of the four cities reported. In Atlanta and Augusta assessments of 60 cents and 25 cents per foot, respectively, are levied against benefited property for lateral sewers. b. — For public services. In Atlanta a sanitary tax of $3 for each house is collected for the purpose of remo^dng garbage, and in Augusta the entire cost of prinkling unpaved streets is charged against the benefited property. 2. — Business ta.xes other than on the liquor traffic. a. — Collected tcilhout issue of license. A tax on gross premiums received by insurance companies is collected in three cities. The rates are 1 per cent in Atlanta, IJ per cent in Augusta, and 1} per cent in Macon. SPECIFIED SOURCES OF REVENUE— GEORGIA. 53 In Maoon wholesale dealers in gasoline pay a tax of one-lialf i/f ] per cent on amount of sales. 0. — Collected vilh issue of license. The following slalemenls show for each city the kinds of business licensed and the rates of tax imposed for the periods specilied. KIND or BUSINESS UCENSED. S50.00 Accident ticket stand, agent or agency 1 year 12 00 25.00 AHdiiif inFi(-bi7ii-'t;, dpnlpr nr Hf*^Pt 1 year 50.00 Advertising: Novelties 20 00 Signs, electrical or mechanical, except for own business, rate based on number of signs.. . . . . Agency or other business, not specially provided for, or such as may hereafter be charged by the mayor and council, not less than 30.00-50.00 I year 25 00 Amusement park or like place, where theaters, small shows, merry-go-rounds, etc., are located in one general place and operated under one general managcnient, rate based on seating capacity of such theater 1 year 200.00-250 00 Architect, acting as superintendent of construction, each, or firm 1 year 25.00 25.00 Artist, crayon, portrait painter or enlargement establi5hment located in city, sending out no 25.00 Sending out canvassers, in addition to above, for each canvasser 1 year 10.00 Athletic cUib, giving boxing contests, rate based on 1 exhibition... 1 year 10. 00-50. 00 Auction house . ... 50 00 Auctioneer or vendue master: If ad valorem tax is paid 1 year 50-00 200. 00 Automot)iles or like machines; Dealer or agent 1 year 50.00 For hire, passenger, rate based on seating 25.00-50.00 For hire, "freight only — 1 machine 1 year 25.00 15.00 50.00 1 year 100.00 25.00 School 1 vcar 25.00 75.00 Awning orient maker Bag manufacturer, paper or clof h lyear.. . 25.00 1 year 50.00 Bakery: Hand 2 year 12.00 Steam or other power — Retail. ... 1 year 25.00 50.00 Ball throwing at figures 1 year . 60.00 BaiJc 1 year 100.00 Barber: Shop, each chair 1 year 2.50 12.00 School 1 year 25.00 25.00 ■Rarrpi, mflpuf^fturer "r defller 1 year 25.00 Baseball: Profe^'^sional . ... 1 year 100.00 lyear. . .. 12.00 Both, Turkish, Russian, or vapor 1 vear 25.00 IJelting dcLiler.. 1 year 25.00 Billiards, pool, or bagatelle: 1 year 30.00 25.00 1 year 50.00 Bill distributor. . . . 1 year.. 25.00 Billposter 1 year 100.00 Bicycles: Dealer, if no license is paid to state 1 year 25.00 1 performance. 25.00 25.00 Repair shop, no stuck 1 yc.ir 12.00 25.00 Blacksmith, shoeing horses, each forge 1 year 10.00 Blue jirinling 1 year. 12.00 » 15.00 Boiler maker, shop.. .... 1 year 25.00 25.00 Bookbinder ... 1 year 25.00 25.00 25.00 Bondsman, for conipcruiation 1 year 100.00 Bootblack stand, inside building: Connected with other business, each operator 2.50 Not connected with other business, each chair. . 1 year 5.00 KIND OF BUSINESS UCENSED, License rate. 1 Hoarding house sending porters to meet trains, or having as many as 15 rooms hall pay li :ense as hotel. ATLANTA— Continued. Bottler's supplies Box inimufariiircr, paper or wood Brick mjiniifutUirer or iigcnt ...'. Broker, or iiereon, having no ptue of business in city, selling nicrcliandi-sc on commission Broom niiinnfaiturer Building and Imui associalion .'..'..'.'.'.'.'!.".'!! Burglar alarm cora])any or agent Butcher; Sliop, selling meats and dressed fowls at retail. Wagon, selling fresh meats at wholesale ex- clusively Cabinet shop C;uidy: Manufacturer — Bctail Wliole.s?.le and retail Manufacturer or dealer, retail, gross assets, in- cluding fLxturc?, less than S'J50 Canvasser, not otherwise provided for Card writ ing, cud ing, or engraving Carpet cleanmg, not connet ted vith laundry Carpets, mat i ing, or wall paper Car trust companv, or agent for Carpenter shop Cash register, dealer or agent Cemetery company, agency, office, etc., rate based on receipts Cement, sewer pipe, terra cotta, or plastering mate- rial dealer , Chair manufacturer , Charcoal, wholesale Chiropodist Chiroprat tic practitioner Cigar and tobacco dealer, rate based on value of stock and fixtures Cigar manufacturer With I or no helper Cigarette dealer, or dealing in or giving away ciga- rette paper or tobacco, retail Ciri us or Wild \\est show, including parade, rate based on admis; ion charge To coverall side shows, lemonade and pop com, etc., priv ileges, additional Claim or collection agency Clijiping bureau Clothing, not Including jewelry, hats, or shoes: Retail Wholesale Coal or lime, sold from cars to other than registered mcrchantsof that line, each car Coal or wood, agent or agency Broker, selling to otlier than registered coal dealers Dealer, sellmg in carload lots Coal, wood, or coke yard, retail only, except wood from land owner by wagoner Coffin fai-tory Cold storage Commercial agency Commission merchant, or person doing business on commis.sion, or grocers or dealers in hay, grain, flour, or produce, etc., not otherwise proviaed for, selling to merchants Confectionery, manufacture or sale of: Eetail Wholesale and retail Contractor: Concrete Employing 1 workman or more, or subletting contracts — House builder, house mover, paper hanger, painter, decorator, lather, paver, brick mason, or stone worker Gr.ider or excavator, rate based on numl>er of men employed For work done by the job, if employing no as- sistants — House builder, paper hanger, decorator, painter, plasterer, lather, paver, brick mason, or stone worker Hauling, each dray, rate based on number ol horses used If engaged in tnmsfer busine.ss, and if bona fide owner of all vehicles, and all such vehicles are kept in one stable and operated under one management, rate based on number of ve- hicles used Cooperage manufacturer. Cotton: Buyer, seller, broker, or warehouseman, or agent for Compress Gin or cleaner, manulacturer Mill , Street buyer Trader, itinerant Cottonseedorotheroii, manufacturer of or agent for. Cracker manufacturer or agent Crockery Cyclorama Pairy supplies , Dancing, academy or teacher Decorator, itinerant, paying no ad valorem tax 1 year. 1 year. 1 year. 1 year.. 1 year., lyear.. 1 year., lyear.. 825. (» 60.00 50,00 100.00 25.00 SO. 00 50.00 25.00 25.00 12.00 25.00 60.00 12.00 2.5.00 12.00 ■55.00 25.00 100.00 12.00 100. OO 100.00-300.00 50.00 25.00 60.00 10.00 15.00 12.00-50.00 25.00 15.00 25.00 300.00-500.00 100.00 so.oo 10.00 25.00 50.00 10.00 50.00 100.00 50.00 25.00 50.00 50.00 50.00 caoo 25.00 50.00 25.00 25.00 12.00-25.00 12.00 la 00-15. 00 200.0O-3S0.0O 25.00 100.00 250.00 50.00 100.00 10.00 50.00 100.00 50.00 25.00 100.00 12.00 60.00 150.00 54 SPECIFIED SOURCES OF REVENUE-GEORGIA. KIND OF BUSINESS UCENSED. Period. License rate. ATLANTA— Continued. Dental depot or laboratory, rate based on value of stock at any one time Betective: Agency, more than 1 man regularly employed Not connected mth agency Disinfectants, dealer or agent Dog and pony show ' ' " ' Dressmaker, carrying stock amouiitiiig'to's266 or more Dni.gs: Retail, rate based on value of stock, including tobacco and cigars "Wholesale '.','.'.'.['.'.'.'// Drummer, selling to other than registered rae'rchant dealmg in particular hue of goods offered for sale by said person Dry cleaning Dry goods: Retail, not including shoes, hats, or men's cloth- mg, rate based on value of stock VV holosale, on each class of goods, pro\'ided that . not more than i licenses be required of any one dealer Dyehouse '..'.'/.'.'.'.'.'.'.'. Eating or lunch house, rate based' on value "of stock' and fixtures Electric-light companv, each plaiit'.' .'!!!!!!!!!!!!!! Electrical appliances lir supplies, dealer Electrical contractor or other person engaged in elec- trical construction or mring Elevator, dealer or agent '.'.'.['/. Employment agency; Commercial positions Domestic positions '.','.'.'/.['.'.'.'.'.'.' No prepayment of fee required ..'.!'.!!!"!!!!!! Electropoise orsimilar article Engraver !!!!!!!!!!!! Feather renovator '.'/.'.'.'.'.'.'.'.'..'. FertDizer. factory in city, or comnany with o'ffic'o'i'n city but factory outside ." Ferrotypist, majdng and delivering pictures on streets f Fire and wreck sale of merchandise '."'.. Fireworks or pyrotechnic dealer "... Fish and oysters: ' Retail.' Wholesale Florist [."""""[[[[[W. SelUng flowers from wagons, each wagon.'.'.''!!! Fly screens, manufactiuer or dealer, not in connec- tion with other business Manufacturer's agent Flying jenny !!!!! Foundry !!!!!!!!!!!!!!' Fruit store, retail, selling cigars,'tobacco" and'c'aiidy' ' stock not to exceed , "5.50 Fruits and produce, wholesale ! Fruits, vegetables, produce, or melons sold from" car, each car Furniture: Dealer, rate based on value of stock Factory, gross annua! sales $50,000 or less On each $1 ,000 exceeding .?.50,000, additional . Office furniture and supphes Packer and sliipper !!!!!" Gas works or company ! ! Gas for lighting cars only, manufacturing "and "fiir-' mshing Gents' fiu-nishing goods, including'hii't's'an'd' cap's":' Resident dealer Itinerant dealer ! ] ] Glass, plate, dealer !.!!!!!!!! Grain elevator, storage charge made ..!!!!!!!!!!!!! Grain, hay, and other produce, provisions and mer- chandise broker or dealer not ha\ing warehouse in city, selling only to registered merchants of city Gram, hay, or feedstuffs, dealer selling to retail mer- chants or consumers only \ Grocer: Retail to consumers only, rate based on value of stock Handling hay, grain, or feedstujfs in car lots, additional Wholoiiale ! ! ! ! SelUng tobacco and cigars, additional !!!!!" Gunsmith, repair shop Gim or pistol dealer riot selling other hardware Hairdresser Hardware: Retail, dealing in pistols or gims Not dealing in pistols or guns Vt holosale, dealmg in pistols or guns Not dealing in pistols or guns Harness, manufacturer or dealer ! ! ! ! " In connection with other business ! ! ! ! ! Hats, caps, or canes: Retail Wholesale !!!!!!!!!!!'!!!! Hat manufacturer !! Heating plant, steam !!!!!! Hides, wool, fur, etc Horse collar and pad, manufacturer ..'.!!!';!!!! Hotel, European or American, each sleeping room Serving meals a la carte, restaurant license addi- tional 1 year. 1 year... 1 year... 1 year... 1 day . . . 1 year... 1 year. 1 year. I year. 1 year. 1 year. 1 year. . 1 year. . 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year. . 1 year.. 1 year.. 1 year 1 year 1 year 1 month . 1 year. . 1 year.. 1 week. 1 year.. 1 year.. 1 year.. I year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year. . 1 year.. 1 year.. 1 year... 1 year... I year... 1 year... 1 year. 1 year. 1 year., 1 year.. 1 year. . I year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. $25.00-350.00 100.00 50.00 2.5.00 25. 00 25.00 20. 00-50. 00 100.00 1 300.00 25.00 25. 00-50. 00 50.00 25.00 12.00-25.00 300. no 50.00 23.00 50.00 75.00 50.00 25. 00 50.00 25,00 25.00 100.00 23. 00 300.00 25.00 25.00 50.00 25.00 2.50 1.5.00 2.5.00 5.00 25.00 40.00 ■iO.OO 10.00 25 00-50. 00 50. 00 1.00 50.00 10.00 300.00 60.00 25.00 50. 00 .50. 00 50.00 50.00 50.00 1 year ' Plus 81.25 per each SlOO of amount of salea. 20.00-30.00 25.00 50.00 25.00 10.00 50.00 10.00 75.00 25.00 100. 0) 50. 00 2,5.00 15.00 25.00 50.00 25.00 200.00 25.00 25.00 1.00 50.00 ATLANTA— Continued. Horticulturist or nursery Ice: ' Dealer, selling from boxes House or agency, 5 wagons or less. . . . Manufacturer or agency, 5 wagons or less, each plant Wagon !!!!!!!! Ice-cream saloon ! ! ! ! Insurance: Broker, fire Clearance company !!!!!!!!!!!!!!! Company, each agency appointed b'y,'li'cc'n's'e'to be on company, not agency Boilers only !.!!!!!!"! Lumber or lumber yards onlv, against 'fire !!!!!!! Live stock , each company or agency Iron broker, each firm or agent for railroad sup'pii'e's' Iron or steel broker ; Janitors' supplies !!!!!!!!!! Jeweler, rate based on value of stock! !!!!!!! Jeweh-y repairer, not carrying stock . Junk: Gatherer, bottles, rags, and paper, each wagon.. Plumbing, gas and automobile fixtures, etc., each gatherer Shop or dealer in old rope, brass, or rags Knitting mill ;.. !! Kodaks, cameras, films or other pho't'o'g'raphio'b'up-' plies . . _ Labor agent !.!!!!!!!!!!!!!!!!!!!!!"!" Laboratory, anahnical or chemical'.'.! !!!!!!!!!!!!!!! Manufacturing goods or commodities Ladies' clothing, cloaks, etc., not connected with dry goods Laimdry, rate based on amount of bu'sin'e'ss'a'n'd' methc d of operation Leather dealer !!!!!!!!!!!! I i brary !!.!!!!!!!!!!!!!!!!!!! Lightning-rod agent or dealer. !!!!!!!!!!!!!! Lime Lithographer !!!!!!! Live-stock dealer or horse trader: Indi^'^dual Firm Loans on real estate, agent, attorney, person, or firm negotiating Lodging house, 25 sleeping rooms or less Lumber: Agent, broker, firm, or person selling on com- mission at wholesale Manufacturer or wholesale dealer, selling only to registered merchants of city Merchants operating lumber yards Sold from cars in carload lo'ts. or in less than carload lots to other than registered dealers in said lino of business Machine shop, not connected with railroad ! . ! ! ! Machinery dealer or agent, rate based on amount of annual sales Magnetic healer !!!!!!!!!! Mail-order business ! ' ! Manicurist !!!!!!!!!!!! Mantel manufacturer or dealer !!!!!! Manufacturer, not otherwise provided for, not "less than Marble, granite, or other stone vard !!!!!!!!!!! Marble or granite yard or quarry, agent for Masseur Mattress maker: Not using machinery Using machinery Meats: Fresh, agent, dealer, or branch house, selling at wholesale, from warehouse Selling Uve or dressed poultry, wholesale or retail, additional Broker, taking orders for, and delivering from car Melon broker !!.!!!!!' Messenger service, bicycle or other Metal and iron works ! ! Metal jobber ! ! ! Milk depot, rate based on number of wagons Mill supplies Millinery: Retail, rate based on value of stock Wholesale and retail Mill, flour and grist ! , ! ! Grist only ! ! ! ! Mineral water, dealer or agent Mining, coal, or other stock or manufacturing com- pany not otherwise provided for Money lender, person, firm, or corporation Motorcycle, dealer or agent Race, by professionals, admission charged Mo\ing picture: Show Operator, renewal of license School for acting Supply house ! Music or niu-sicalinstruments, rate based on amount invested Natatorium 1 year. 1 year. 1 year. lyear lyear 1 year 1 year. 1 year. lyear 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year. . lyear. 1 year . , 1 year . , lyear.. 1 year . , 1 year.. 1 year.. lyear. lyear. 1 year . 1 year . lyear. 1 year . lyaot. 1 year. 1 year. lyear. lyear.. lyear. lyear. 1 year . 1 year . lyear. lyear. 1 year. 1 year. 1 year. I year. lyear. 1 year . 1 year., lyear. I year . . 1 year . . 200.00 25.00 100,00 50.00 25.00 25.00 60.00 12.00-25.09 50.00 12. 00-25. 0« 100.00 100.00 25.00 25.00 50.00 100.00 25.00 25.00 100.00 1.I>1 60.00 60.00 lyear 25.00-100.00 ' year 25. 00 - Plus 1 per cent on gross receipts from all insurance sold in city. = Lodging house having as mauy as 2(i sleeping roams shall paylicenso as hotel. 1 year . 1 year . 1 year . 1 year . 1 year . 1 year . 1 year . , 1 year . , 1 year . . lyear.. 1 year . . 1 year . . I year . . 1 year . . lyear 1 S^ear 1 year I performance. 1 year . 1 year . 1 year . 1 year . $23.00 25.00 50.00 50.00 10.00 12.00 2 200.00 50.00 50.00 25.00 25.00 25.00 50.00 50.00 50.00 5. 00-100. 00 12.00 25.00 300.00 50.00 25.00 25.00 300.00 25.00 50.00 50.00 25.00-50.00 25.00 25.00 50.00 25.00 25.00 25.00 50.00 50.00 S25.00 50.00 50.00 25.00 200.00 25.00 .00-50.00 50.00 50.00 10.00 25.00 25.00 25.00 50.00 12.00 10.00 40.00 SPECIFIED SOURCES OF REVENUE— GEORGIA. 55 KIND OF BUSINESS LICENSEB. Period. License rate. ATLANTA— Continued. Neckwear manufacturer, rate ba5ed on amount of grtxss annual sales News depot News Wiigoii on street Notions Novelty stand Oil: Dealer, not directly representing mill Mill or agency Peddler, each wagon Optician or manufacturer of eyeglasses Organ grinder Overalls manufacturer Packing house, doing cold-storage and commission businos,^. Paint inamifacturer or agent for Paint shop or tlealer Panorama exhibit ion or like show Paper, manutacturer or wholesale dealer or agent, with olhce or storage in city Patent or proprietary medicines, manufacturer Resident of city, advertLsing and selling on streets or other public places or to licensed druggist Patent rights or patent articles Pawnbroker Selluig goods other than those pledged in city, additional Peanut and pop-corn stand Peddler: Charcoal Coal, colce, and wood Flower, each wagon Fruit, potato, and nut From pushcart Helper on licensed wagon Jewelry Notions — On foot From stand From wagon Pi'oduce Bringing in from country and selling other tlian o^Ti products to consumer Pop com or peanuts, or both Proprietary and patent medicines Selling to merchants only Watermelons only All other, not less than Phonographs or similar instrument dealer or agent . Photographer, ferrotyper, or other artist making pictures: Stud io Canvasser Canvasser for photographer or artist not located in city Taking pictures on streets or from house to house, having no licensed studio in city Pianos, sold by sample only Picture or picture-frame dealer Plating, silver, nickel, etc Plow factory Plumber's supplies, dealer Plumbing, gas, and steam fitting, including instal- lation of steam, hot-air, vapor, and hot-water healing systems Pressing club Printers' rollers, manufactiu'er of exclusively Printing office Printing, bookbinding, or lithographing, broker, agent, or agency taking orders to be sublet Produce dealer selling to retail merchant or con- sumer only Produce, provision^ or mercliandise broker, selling toother than registered merchants of city Promoter, not licensed stock and bond broker, sell- ing slock in nonresident corporations Publisher, rate based on amoimt of annual busmess Pump dealer or agent Railway news company Railway supplies Real estate, dealer or renting agent, each or firm Refrigerator cars, operating Repair shop, other than automobile Rcstauraiit.inclu- lie scale Stockyard, care and feed only Stocks and bonds, oidy , dealer or broker Stove re pair shop Street seller, transient Street vender of lunches, pop com, peanuts, news- papersj etc., from wagon Surgical instruments and supphes Tailor, not merchant Telegraph company, intrastate business only Telephone company Theater or opera house Tile, pipe, or concrete works Tin or tmker shop, not contractor Tobacco manufacturer Trading stamp premium discount business ' Tran.'^ient nonresident dealer in any kind of mer- diandise, etc Trust company Typewriters, etc.. agent, agency, or dealer Undertaker, rate based on amount of sales per annum Vehicle, horse-drawn, cab, dray, or wagon, per horse Repairing only Vinegar or cider manufacturer, dealer or bottler. . . W^agon yard, not keeping slot-k for sale Warehouse or depot for storage of goods, other than cotton. Watch, clock, or jewelry repair shop Weighing machine ■\\TieelnTight, making and repairing, steam or other power. Yeast dealer lyear 1 year lyear lyear lyear 1 year 1 year 1 year lyear 1 year 1 year 1 week lyear lyear , 1 year lyear , 1 year , 1 year lyear lyear , lyear , lyear , 1 week lyear , lyear , lyear lyear lyear , lyear lyear lyear lyear 1 year todays More than 10 days 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year S25.00 2.5.00 5.00 7.5.00 1.00 .W.OO 15.00-fiO.OO .W.OO 2.5.00 in. 00 150.00 25.00 100. oe 50.00 25.00 50.00 10.00 10.00 200.00 100.00 50.00 10.00 15.00 10.00 10.00 10.00 250.00 250.00 100.00 75.00 10.00 50.00 275.00 50.00 100.00 50.00 25.00 10.00-50.00 5.00 10. OO 50.00 25.00 25.00 10.00 1.00 50.00 10.00 MACON. .\bstrflct company Academy of music Accident ticket stand Adding m.irhines. dealer or agent.'. Agenc.v for nonresident dealer or manufacturer, not regular broker. Advertising: In street cars Scheme or device Agricultural implements: Dealer Including cotton gins, manufacturer Auctioneer, selling for others Automobiles; Dealer or agent without garage Freight, not delivery truck Garage, for sale, renting, and storage, including 1 outside gasoline station. Motor bus, carrying passengers to and from suburban parks or picnics. Passenger or ta-Kical>— 1 car Each additional car Supplies— Without garage, including 1 gasoline tank.. In connection with other business Tires, alone, dealer or agent Warehouse, for storage only Awning or tent maker Bagging, secondhand, manufacturer or dealer Bakery, alone Bank or banker, rate based on -capital Barber; Shop, each chair 5f anicurist in connection Supphes 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. lyear. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year 1 year. 1 year 1 year. S75.00 200.00 10.00 25.00 50.00 150.00 25.00 25.00 100.00 50.00 100.00 35.00 125.00 55.00 50.00 40.00 100.00 50.00 25.00 35.00 10.00 50.00 50.00 50.00-125.00 5.00 5.00 35.00 58 SPECIFIED SOURCES OF REVENUE— GEORGIA. KIND OF BUSINESS LICENSED. Teriod. License rate. MACON— Continued. Barrel factory Baseball parlor Bicycles: Dealer Secondhand dealer Renter Biljiards or pool, each table Billposter or distributor Merchant distributing, by own employees Blacksmith, each forge Boarding house, taking transients, 1 porter at depot allowed, each room. Boiler inspector or inspection company Bonding or security company or bondsman for pay. Bookbindery 1 Books and stationery: Retail Wholesale and retail Bootblack: Stand in doorway or outside building Inside any building, each seat Bottles: Secondhand dealer, buying or shipping, etc... Gatherer Bottling works, mineral or carbonated drinks Bowling: 1 alley Each additional alley Brick manufacturer, or agent for, haying office in city. Broom factory Builders' supplies, including paints, oils, sash, doors, blinds, and mantles, dealer. Burglar alarm company, or agent for Butcher or other person with shop, selling fresh meats at retail or from wagon. Cabinet shop Candy: In connection with other licensed business Factory — Retail Wholesale Canvasser, for furniture and household goods or musical instruments on installment plan. Carpenter shop Carpet cleaning Carpets, rugs, art squares, and matting alone, or iu connection with business other than furniture dealer Carriage repository, dealer in horse-drawn vehicles. . Cash register, dealer or agent Cement, alone or in connection with business other than buUders' supplies. Charcoal dealer Chiropodist: Itinerant Privilege in barber shop, each shop Cigar factory, not including cigarettes Cigars and tobacco, not including cigarettes: Retail .^ In connection with other licensed business. . Wholesale In connection with other licensed business. . Cigarettes, or cigarette Paper, wholesale or retail Circus, rate based on admission charge Parade, if performance is outside city Clairvoyant, fortimeteller, palmist, phrenologist, or spiritualist reader Cleaning or pressing clothing, except hats In connection with merchant tailor shop Clothmg: Retail, including gents' furnishing goods In connection with other busmess Wholesale Clothing, pants or overall factory Coal dealer, with or without yard in city, soliciting orders in city, each yard With wood combined, each yard Coal or wood, or both, peddler, each wagon Coke dealer Cold storage: In connection with other business Refrigerating company Commercial agency Collection or claim agency , Commission merchant: Produce, f ruits . etc. , exclusively Representing foreign houses, or' brokerage With warehouse Concrete, artificial stone, or tiling manufacture Confetti, sale of. Confectionery: Alone Wholesale With fnuts Contractor: Painting, house and sign Paper hanging Cotton: Buyer or shipper Compress Exchange Gin factory, or office for Ginnery, public year. , year. , year. , year- , year. . year., year. , year- . year- . year. , year., year, year.. year. . year- year- year- vear- . year, year- . year. . year-, year. . year-, year-. year-, year- , year- year- year. year. year, year- year. J'ear- year- year- year- month. year year year, year, year, year- year, day-, day-. year, year, year- year- year. year, year. year, year, year- year. year, year, year- year- year — year year year month-. year-, year., year-. year- . year., year-, year-, year-, year-, ysar.. S50.00 25.00 15.00 60.00 10.00 35.00 75.00 10.00 10.00 1.00 10.00 75.00 20.00 35.00 75.00 5.00 2.00 50.00 10.00 75.00 15.00 10.00 100.00 20.00 100.00 25.00 60.00 35.00 5.00 25.00 100. 00 25.00 10.00 25.00 25.00 50.00 60.00 50.00 15.00 5.00 13. 00 25.00 25.00 10.00 50.00 25.00 25.00 50.00-500.00 500.00 200.00 25.00 10.00 50.00 25.00 75.00 75.00 50.00 60.00 25.00 35.00 25.00 50.00 75.00 25.00 50.00 100.00 125.00 23.00 5.00 15.00 40.00 25.00 35.00 25.00 3.5.00 230.00 50.00 75.00 25. CO KIND OF BUSINESS LICENSED. Period. License rate. MACON— Continued. Cotton — Continued. Mill Warehouse, cotton alone Furnishing farm supplies, except mules Weigher, on streets Cottonseed or seed cotton dealer Cottonseed -oil mill Credit bureau Dancing, school or teacher Drugs: Retail Wholesale In coimection with other licensed business Dental depot Detective, or agency Disinfectants or insecticides, dealer, manufacturer. or agent Drummer, selling to other than registered merchant dealing in particular line of goods offered for sale. . Dry goods: Retail, rate based on value of stock. . . : Wholesale Dye house or company, resident or agency Dyeing, in connection with other business Electric light or power company, not including electrical merchandise ." ^ Electrical contractor: Including supplies and fixtures Without supplies .and fixtures Electrical machmery, agent or dealer Electrical supphes or house fixtures , dealer or agent . In connection with other business Elevators, agent or dealer Employmen t agency Express company . ." Engines and pumps, dealer or agent for other than licensed mill supply dealer Feather renovator Feed, stock: Retail Wholesale Fertilizer: Dealer or agent Factory Fire or WTecksale Fish and ovsters: Retail .' Wholesale and shipping Florist, or dealer in flowers Flowers in connection with other business Flour mill, mixing piimt or wholesale dealer Foundry and machine shop Including mill supplies Fruits and candies, retail Fruits and vegetables: Broker deliveruig same, not invoiced to custo- mer before shipment, each car Sold from car, each car Wholesale Wholesale peddler, selling to retail dealer from wagon or car Furnishing goods, gents' Furniture: Canvasser Factory Packer or shipper Retail, incUidmg carpets, house furnishing goods, etc., rate based on value of stock Wholesale and retail Flying jenny Game dealer Gas works or company Selling gas stoves, ranges, and heaters, addi- tional Gasoline station: 1 pump or filler E>ach additional pump or filler Granite works or company Groceries: Retail, rate based on value of stock Wholesale Carrying hardware or ammunition Semiwhoiesale without drummer,sellingtothe trade and consumer at retail Gravel or sand, dehvered in city Guns. Hack driver Hairdresser Hall, for hire Handle factory Hardware: Retail In connection with other business . . . Wholesale Wholesale and retail Harness: Retail In connection with other business . . . Wholesale dealer or manufacturer Hats: Cleaning and blocking Retail Wholesale Hay, grain, and storage or milling company . year, year, year, year, year, year, year, year. year, year, year- year, year. year. year. year, year, year, year. year. year, year, year, year, year- year- year- year. year, year. year, year. year, year, year. year, year, year, year, year, year, year, year- year. year, year. year, year. year, year. year. year, year, week year, year. year. year, year, year. year, year, year. year, year, year, year, year, year, year. year, year, year, year. year, year, year. year, year, year, year. $150.00 75.00 125.00 25.00 25.00 150.00 25.00 10.00 20.00 125.00 20.00 15.00 25.00 25.00 100.00 2.5.00-50.00 125.00 25.00 10.00 350.00 35.00 25.00 25.00 25.00 10.00 25.00 25.00 400.00 25.00 25.00 20.00 SO. 00 50.00 75.00 100.00 50.00 75.00 25.00 5.00 50.(10 1-2.5.00 150.00 25.00 40.00 40.00 50.00 300.00 25.00 25.00 60.00 10.00 50.00-75.00 100.00 25.00 50.00 350.00 50.00 25.00 10.00 60.00 25.00-50.00 125.00 100.00 75.00 25.00 50.00 1.00 10-00 25-00 25.00 50.00 10.00 100.00 125.00 25.00 10.00 100.00 2.5.00 25.00 50.00 100.00 SPECIFIED SOURCES OF REVENUE— GEORGIA. 59 KIND OF BUSINESS LICENSED. MACON— Continued. Heating, stoam or hot water, ngont or contractor for placing same In connection with plumbing and gas fitting — .Hides, dealer other than jiink dealer Hosiery factory Hotel, not including cafi5, restaurant, or lunch room operaled in addition to main dining room, 2.'j lodging rooms or Jess Each additional room Horseshoer, e.vcept blacksmith Uorso trader, transient, not connected with livery stable Horso clipping, each machine Ice: Dealer Distrilniting depot, manufacturer or agent for, wholesale and retail Peddler, each wagon Icecream: Cart or wagon, rate based on price per package.. Factory Saloon, not soda fountain Images, sold on streets Immigration agent Insurance, fire, life, plate glass, accident, or casualty, each company domg business in city, directly or indirectly Itinerant: Physician or specialist, unless licensed by state. Vender Jewelry: In connection with other licensed business Retail Street stand, including gold wire workers Jewelry, clocks, and watches at auction Junk: Dealer Gatherer, selling to local dealer, only Itinerant, having no place of business in city ICnitting mill Laundry: Hand Steam, or agent for Light company, other than electric Lightning rod,' dealer or agent, soliciting or putting up work in city, not including wagon Lime dealer, not in connection with builders' sup- plies Lodging house only, each room Lumber: Broker Yard or dealer With planing mill in connection B uilders ' supplies, additional Xunch: Cart or wagon on street for sale of sandwiches, Wienerwurst, Iiamburger steak, etc Room, serving meals Sandwiches and Wienerwurst only at soda fountain Stand, \vieners and hamburgers only, or sand- wiches only Machine shop: Using power and employing help, including automobile repairing ■W'ittiout power, or automobile repairing, one helper only Machinery: Broker Itinerant agent or dealer Machinery and mill supplier, dealer Manicurist Marble or stone dealer Ha\ing no office or yard in city, soliciting orders. Mattress: Maker Renovator. Meats, trosh, wholesale dealer other than packing house, selling to trade only Merchandise: Broker General retail, rate based on class Wholesale, not otherwise provided for Messenger ser\ice, bicycle Mining stock or development company Mill suppUes Including machinery Millinery: .\lone Wholesale Mineral waters, dealer or agent Money lender, person, firm, or corporation, not in- cludiing banker or real estate agent Miking loans on chattels or salaries or wages, or liuj'ing salaries or wages Loans on ctiattels by fraternal associations to bona fide members' Money lender or broker, lending on real estate ex- clasively Motorcycles, dealer or agent Moving pictures, stereopticon or electric theater, rate based on admission charge Advertising on screen other than o\vn business, additional 1 year. 1 year. 1 year, lyear. 1 year 1 year 1 year lyear 1 year 1 year 1 year 1 year 1 year 1 year — 1 year 1 month., 1 year 1 year. . 1 year., 1 year. . 1 year. , 1 year. . 1 year., lyear.. 1 year. . 1 year. , 1 year. , 1 year- lyear. lyear. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. lyear.. 1 year.. 1 year. . 1 year., lyear.. lyear.. 1 year.. 1 year.. 1 year. . 1 year. . 1 year. . 1 year. . 1 year.. 1 year.. 1 year.. 1 year.. 1 year. . 1 year. . 1 year.. lyear.. 1 year. . 1 year., 1 year. , 1 year. 1 year. 1 year. S50.00 25.00 25.00 75.00 25.00 1.00 10.00 100.00 10.00 10.00 100.00 10.00 10.00-25.00 50.00 10.00 10. on 1,000.00 75.00 250.00 ■2.50-25.00 25.00 50.00 50.00 1,000.00 200.00 10.00 200.00 75.00 50.00 75.00 50.00 50.00 10.00 2.50 50.00 50.00 75.00 10.00 50.00 50.00 15.00 25.00 50.00 25.00 50.00 150.00 125.00 10.00 25.00 50.00 20.00 10.00 100.00 50.00 25.00-225.00 200.00 15.00 300.00 100.00 125.00 25.00 50.00 25.00 isaoo 200.00 200.00 100.00 25.00 100. 00-125. 00 25.00 KIND OF BUSINESS LICENSED. Period. License rate. MACON— Continued. 1 At the discretion of mayor. Music on streets, each pcrff rmer Musical instruments and n.erch;indi.se In comicction with other business .\gcnt for Newsbutclier ha\ing olfice in city News depot or cart, on streets, alone Newspaiiers and periodicals, in connection with other business OfiSce suppUes or furniture, dealer or agent In connection with other business Oil: Illuminating and lubricating Lubricating alone Sold or peddled from wagon, 1 or 2 horse, re- spectively Optical goods, alone If eyes are tested in connection with other busi- ness Optician, itinerant Organ grinder Oysters, dealer, except with fish Package delivery company Packing house or agency With cold storage . .' , Painter, house, sign, or decorator House only or sign only Paints, oils for'paints, etc . , unless in connection with builders' suppUes: Retail.... Wholesale Paints, roofing, dealer Paper, wholesale Patent rights or patent articles Paving, agent for, other than licensed dealer in stone Pawnbroker, selling pledges only Merchandise in connection, additional Selling guns, additional Peanut and pop cum roaster Peddler; Dry goods, notions, etc., from house to hotise - . Fruits, vegetables, fish, oysters, etc. — From 1-horso wagon (except Confederate veterans) From V-askct Railroad men or expressmen selling to con- sumer in competition with merchants Peddler, agent, or can\-asser fur books Phonographs, in connection with business other than music Photographer: Including portrait painting Canvasser for Developing and printing, other than by li- censed photographer Making photographs or button pictures on streets Piano tuner Pistols, selling, renting, or otherwise disposing of.. . Picture dealer or framer Plumber or gas fitter Poultry, dealer Selling butter or other dairy products, addi- tional Printing, job, rate based on numlwr of employees. . Produce, wholesale Proprietary medicine manufacturer Pusn cart , 'fruit and confectionery Real estate: Agency Renting in connection Renting only Agency or others making loans on Repair shop, not including sales; Boot and shoe, hand With machinery Carriage and wagon Furniture or lock, guns, pistols, etc., or harness, each Jewelry Sevving machine or trunk, etc., cr typewriter, each Stove, shop, or itinerant Umbrella, or mender , .. Not otherwise provided for With power and help, general Bicycle and motr.rcycie Without power, 1 helper Restaurant, cafe, creating house With sleeping rooms, additional per room Roofing, not in connection with tin snop Rubber stamps, dealer In connect ion with other business Rublier balloons, dealer Roller cover manufacturer Sacks or bags, secondhand dealer Sash, door, and blind factory Luml)erj'ard in conneclloa ■ Sausage: Green, sold in connection with business other than butcher or meat dealer Manufacturer Scales, dealer or repairer Scissors or knife grinder Security or guaranty company or individual lx>nds- man hr pay 1 week . . . 1 year 1 year I year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year — 1 year 1 month. 1 year 1 year 1 year 1 year 1 year 1 year. . 1 year.. 1 year.. 1 year.. 1 year. . 1 year. . 1 year., lyear.. lyear.. 1 year. . 1 year. 1 year. 1 year.. 1 year. (>) 1 year. . 1 year.. 1 year. . 1 year. . lyear.. lyear.. 1 year. , 1 year., lyear. 5.00 25.011 10.00 40.00-80.00 25.00 25.00 200.00 25.00 50.00 laoo 2&00 (') 25.00 25.00 laoo SO. 00 10.00 1 year. 1 year. . 1 year. 1 year. 1 year. 75.11) 60 SPECIFIED SOURCES OF REVENUE— GEORGIA. KIND OF BUSINESS LICENSED. Period. License rate. M ACO N— Continued. Seed store In connection with other business Sewer pipe, manufacturer Sewing machines, dealer or agent In connection with other iiusincss Shirts, manufacturer Shoes and lioots: Retail In connection with other business Wholesale Secondhand dealer Shooting gallery Shopkeeper, general, not including cigars and to- bacco or soft drinl^s, if amount of stock does not exceed S250 Skating rink Slot machine, rate based on value of coin used Soap factory Soda fountain Serving limches, additional Serving meals, additional Soft drinks: Retail Wholesale distributor, dealer, or agent Solicitor for retail trade in city Stable: Livery, not including hauling or drays and wagons for hire Sale and feed only Dealing in horses and mules or drover or trader Steamship agency Stock and bond broker Street drummer Tailor: Merchant Shop, repairs only, not including pressing and cleaning Tannery Telegraph company, on intrastate business done in Or in iieu thereof, on each pole within city limits , Telegraph alarm system Ten-cent store, carrying stock of SS,000 or over Tenpins: One alley Each additional alley Theater-ticket broker Tin shop. 1 year., lyear.. 1 vcar,. 1 year.. 1 year. . 1 year. . lyear.. 1 year. . 1 year. . lyear., 1 year. . 1 year., lyear.. 1 year. . 1 year. , 1 year., 1 year. , 1 year. , 1 year. . 1 year. 1 year. Witli roofing in connection Towel supply Trade inducement scheme, generally known as "commercial or meihcants' contests" Trading stamp or periodical tickets: Company Merchant using same Transfer, baggage: 1-horse wagon 2-horse wagon Trunk factory Typewriters, including supplies and repairs, dealer or agent In connection with other business paying a license of at least $25 Undertaker or fimeral director Upholsterer , Vaudeville or like show Vinegar, dealer or manufacturer Vehicle, horse-drawn: Dray or deliverv wagon, 1 or 2 horse, respec- tively, not including hauling, or drays or wagons for hire Hack or carriage for transportation of passengers in city {except Confederate veterans) Wagons: Dealer Factory Yard ." Wall paper: Dealer and hanger Solicitor and hanger Warehouse or storage room Wood vard or dealer Wood or coal, or both, peddled or sold from wagons Yeast, dealer or agent 1 year. 1 year. 1 year. , 1 year. . 1 year.. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year, lyear. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 contest. 1 year. , 1 year. 1 year, lyear.. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. S.\V.\NN.\II. Abstract or warranty of land titles Advertising: In street cars With push-cart or barrow Vv'ith wagon or other vehicle Agency or other business, not otlierwise licensed. . Agent, resiaent, representing nonresident dealers, merchants, or manufacturers Auctioneer, with salesroom and 1 crier.. Automatic piano or other instrument operated in any place of business Automobiles: Agent or dealer Delivery, rate based on capacity in tons For hire, rate based on passenger capacity Itinerant, for hire Jitney and hacking Repairer, not dealer 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. $25.00 10.00 100.00 50.00 25.00 25.00 35.00 20.00 100.00 50.00 25.00 15.00 25.00 2. 50-10. 00 25. 00 15.00 15.00 50.00 10.00 50.00 50.00 50.00 50.00 60.00 20.00 50.00 500.00 25.00 10.00 25.00 250.00 2.50 15.00 125.00 15.00 10.00 150.00 15.00 30.00 16.00 100.00 350.00 100.00 15.00 25.00 26.00 50.00 25.00 60.00 10.00 100.00 10.00 15.00-25.00 25.00 60.00 25.00 20.00 10.00 25.00 25.00 25.00 10.00 KIND OF BtJ.SINESS LICENSED. Period. License rate. SAVANNAH— Continued. $50.00 150.00 25.00 100.00 30.00 75.00 200.00 10.00 lyear 100.00 lyear 6.00-12.00 lyear | 25.00-50.00 lyear i 50.00 lyear 35.00 lyear I 30.00 Bags, manufacturer, or bag and bagging; wholesale dealer or agent Bakery , bread or cake Branch of above Baking powder, soda, or self-raising flour, manu- facturer or packer Band, strolling musicians Bank, banker, or bank agent Bank, savings Bank or trust company: With .savings department Without savings department Barber shop, each chair Selling cigars, additional Bicycles: "Repairer, not dealer in supplies Supplies, dealer Billiards or pool, each table Billposter or distributor of bills or advertisements. . Blacksmith, each forge Bookbinding, without printing office Books and stationery: Retail '. Wholesale or wholesale and retail Bootblack .stand inside building Brick dealer or agent Broker or resident agent representing nonresident dealer, mercliant or manufactmer Handling goods on consignment Broom factory Builders' supplies, paints, and oils, dealer other than manufacturer Building and loan association Mutual , with paid-in capital less than 310,000. . . Burglar-alarm company or agent Butter, lard , or cheese dealer Candy factory, wholesale Carriage or wheelwright, shop, manufacturing or repaning Carriage repository Agency for or" selling automobiles, additional.. Cement orplaster manufacturer Cigar manufactmer Circus, Wild West, or similar exhibition, with or without menagerie, loading, unloading, hauling, or parading in^city Menagerie alone Cleaning and pressiTig clothes Cleaning, house and window, and upholstering Coal dealer Cold storage or refrigerating plant Collector Commercial or mercantile agency Publisliing no rating book Commission merchant or factor Selling at auction, 1 crier allowed Contractor, resident or transient: Acting as superintendent of building , General , Cookshop or stove repairer , Cooper shop , Coppersmith , Cotton: Broker Handling on consignment , Buyer of loose cotton from other than cotton merchants Compress, each plant Exporter or dealer Ctiimerv Mill..." Pickery Press hand, each Shipper Storage warehouse Weigher and remarker, or either Cottonseed-oil mill Crackers and biscuits, or either, manufacturer, branch, or agency Dance hoiLse Dealer, not otherwise licensed; Retail Selling own goods at auction Wholesale or wholesale and retail Department store Detective agency Distributor of sa"mples Dog and pony show or other minor exhibition Dog keimel, rate based on number of dogs kept Dredging company, each dredge Drinks, made from cereals or grains: Retail Manufacturer or wholesale dealer or distributor. Drummer, street, or runner, for each house repre- sented Dyehouse Electric light and power, or either, company in city or having office m city Each pole in city, additional Emplovmont or intclli.eence office To"take laborers out of county Exchange, buying and selling, by bank or bank agent or others Exhibition, athletic Public, for the sale of goods, or for introducing goods, etc year, year, year. year., week. year. . year. . year. . year. . year. . year. . year., year., year., year., year., year.. year, year. , year. . year., year, year, year. year, year, year, year, year. year. year, year, year, year, year. day., day., year, year, year, year., year., year., year., year., year. year., year., year., year., year.. year., year., year., year., year., year., year, year, year, year, .year, year, year. year, year. year year year year year year day Each addition- al day year .year year. year. year, year. year, .year, year, year. year, day . , $100.00 30.00 10.00 50.00 5.00 50.00 50.00 75.00 50.00 4.00 10.00 10.00 30.00 25.00 100.00 8.00 15.00- 30.00 100.00 20.00 "5.00 75.00 100.00 30.00 76.00 100. 00 35.00 25.00 80.00 30.00 25.00 76.00 26.00 50.00 20.00 500.00 60.00 10.00 10.00 100.00 100.00 25,00 100.00 26,00 100,00 200.00 30.00 76,00 10,00 25.00 50.00 75.00 100.00 170.00 300,00 100.00 100,00 100,00 100,00 25,00 25.00 50.00 25,00 200,00 100,00 1,000,00 30.00 2C0.00 100, (rO 100.00 25.00 26.00 100.00 75.00 10.00-2,'i.OO 100.00 10.00 100.00 500.00 20.00 500.00 .50 10 no 1,000 CO 50.00 6,00 100,00 SPECIFIED SOURCES OF REVENUE— GEOHGIA. 61 KIND OK Hr3INES3 LICENSED. SAV.,\JJNAH— Continued. E xporter or agency or repre^cntat ivo of cot ton. nii^al stores, or other merchandise, foreign or coastwise. . Express company or atjency. on intrastate business. Each I-horso wason, aduitional Each 2-horso wagon or motor truck, additional.. Eerrvman, each rowboat Fertilizers, manufacturer or dealer, not paying tax as commission merchant Fish or oysters, wholesale or retail dealer or shipper, doing business outside city market Florist Each additional salesroom Flour or flo\ir and gristmill Fly ing horses Fortune teller, palmist, or astrologer, phrenologist, or metUimi Foimdrv: Bra^sonlv Other...'. Machine shop in connection Freak show Fruit store Gas company Grain or hay inspector Green proeery ri s t m il 1 . . . .' Groceries: Broker Handling on consignment Gunsmith Hand organ Hairdressing parlor Hides, wax, and Utllow, dealer Hoisting appiiraliis for loading or unloading vessels, operated Ijy horsepower Hoisting engines, steam, or any other business using steam unless regularly licensed Horse, cattle, or mule broker, without stable Hotel or rooming house, rate based on number of rooms Huckster, selUng vegetables on streets Ice: Retail, e,ach store or wagon Wholesale dealer, factory in city, or company having storage place or office in city Ice cream: Dealer Manufactiu-er Ink manufactiu'er Insm^ance: Accident company, agency, or broker Accident or sick benefit company, other than regular life or accident company Adjuster, if not agent lor company Boiler, exclusively Broker, for every company represented mUess company itself pays license Fire or life, each agency or broker Marine company, agency, or broker Plate glass, exclusively Surety or other company, agency, or attorney, not speciScally licensed. Itinerant dealer in small war4i Junk shop or dealer Lampblack factory Laimdry: Hand Steam or electricity Lighter or river transfer Live-stock broker or dealer with privilege ol selling at auction Loan association doing a banking business Loans on real estate, negotiation of, by other than real estate broker ■ Lumber: Exporter, or agent of mill or firm or forwarding agent Inspector Yard Limch coimter, serving hot food Mactune shop Marine railway or dry dock Marble or stone yard Master builder, mason, mechanic, etc., not paying general contractor's hcense Meats, fresh, in adilition to retail dealers hcense — Merchandise, in warehouse or other place of storage, not otherwise licensed Merchant, transient Messenger service Millinery establishment Mineral or drinking waters, dealer or distributor — Minstrel troupe, performing in any pubUc hall other than theater Money lending, on personal property as security, by other than banker or stockbroker or pawnbroker. Motorcycles: Dealer or agent Repau'er, not dealer Moving picture or electncal thnater Museum Naval stores: * Broker Handling on consignment Inspector 1 year. 1 year. 1 year. 1 year . 1 year. 1 year. 1 year.. 1 year.. 1 year.. 1 year.. 1 week . 1 year . 1 year.. 1 "year.. 1 year.. 1 "year. 1 year., 1 year. 1 year. 1 year., 1 year. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 "year., 1 year., 1 year.. 1 year.. I year., 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year., 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year... 1 week.. 1 year... 1 year... 1 year... 1 performance. 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year $100.00 500.00 6.00 12.00 2.00 100.00 50.00 40.00 20.00 30.00 25.00 500.00 30-00 .W 00 100.00 5.00 20.00 500.00 25.00 100 00 30.00 75.00 100.00 10. IX) 5.00 .30 00 100,00 25.00 25.00 100.00 25 00-100.00 fi.OO 10.00 200.00 10.00 30.00 25.00 100.00 100.00 50,00 50.00 200-00 200,00 100 00 35.00 100.00 10.00 500 00 50.00 50.00 75.00 200.00 100.00 100.00 50.00 100.00 2.5.00 50.00 20.00 50.00 100.00 50.00 30.00 70.00 100.00 100.00 30.00 30.00 30.00 5.00 300.00 50.00 30.00 225.00 25.00 75.00 100.00 50.00 KIND or Rvsmr.as ucessed. Period. License rate. SAVANNAH— Continued. Newspaper, steam or other power: Daily Weekly or other adv-ertLsing msdiiim Hand power Packing house or dealer in packing-house products, eachplaceofbusiness Paint shop, small Patent medicine, manufacturer or dealer, other than druggist Pawnbroker or others selling unredeemed pledges. . . Photographer or portrait painter Itinerant without studio Planing mill, with or without lumberyard Plumber or gas fitter, or both Poultry: Dressed, in addition to retail dealer's license Live or country produce Street dealer Printing office. Job: With power Without power Produce broker Handling on consignment Pushcart: Fniit or vegetables Emit and vegetables Se Iling peanuts only Real estate oroker ". A\'ith aii'^tion privilege Dealing in other than city properly, not paying above license Restaurant or eating house Rice pountling or cleaning Rosin, oils, and varnish, all or any Sash and blind, or either, factory I Outside city, having ofhceincity Sawmill Sewing machine dealer, agent or agency, repairer, or dealer in supplies Ship broker Shipping master Shoemaker Shooting gallery SkatingVink- . .'. Steeping car company, agent, or local manager Soap b.iier Soda fountain Selling sandwiches, etc., additional Soft drinks made from fruit sirups, etc.: Manufacturing and bottling Selling same in bottles, at retail in connection with other business, additional Warehouse, depot, distributing office, or de- Uvery place of business Stable, UveVy or feed, or sale and feed, not including sale of Uve stock Livery, feed, or sale, with auction privilege — Stationery or books: Retail Wholesale or wholesale and retail Steamboat, vessel, or other agency , Steamship company, except for "foreign trade ex- clusively, having office, warehouse, depot, or wharf in city Stencil cutter Stevedore Stills, manufacturer Stock and bond and real estate broker or either — With auction privilege Street-railroad company, per mile of main line track Each car, additional Each pole in city, additional Tailor Merchant Tanner Telegraph company, on intrastate business only Each pole in city, adilitional Telephone exchange, on intrastate business only Each pole in city, additional Tenpins, each alley Theater Theatrical , concert . minstrel or other troupe, in other than licensed theater Towboat Trading stamp company Transfer business Undertaker, or coffin warehouse Variety show or concert hall Variety store, commonly known as 5 and 10-cent store Vaudeville, rate based on admission charge Vehicle, rate based on number of horses used: Cab. hack, buggy, etc Cart or wagon, dehvery Dray or truck Omnibus Vehicle, person selling from, except own produce Vinegar and cider, or either, manufacturer Warehouse Watermelons, selling from wagon, each wagon Water, selling on Savannah River in the port of Savannah Weigher, public Wood dealer Yam mill 1 year. . 1 year.. 1 year.. 1 year., 1 year.. 1 year 1 year 1 year — 1 month. lycar 1 year 1 year. . 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year. . 1 year.. 1 year. . 1 year.. 1 year.. 1 year.. 1 year., lyear.. 1 j-ear.. 1 year., 1 year.. 1 year 1 year 1 year 1 year 1 month. 1 year 1 year 1 year 1 year 1 year 1 year.. 1 year.. 1 year.. 1 year.. 1 year. 1 year. 1 year. 1 year. 1 year.. 1 year.. 1 year.. 1 year. . 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year., I year., 1 year., 1 year., 1 year.. 1 year., 1 year., 1 year.. 1 performance. lyear 1 year lyear lyear lyear 1 year. 1 year. lyear. lyear. lyear. lyear. lyear. 1 year. 1 year. lyear.- lyear. lyear. lyear. 1 vear. $100.00 25.00 10.00 100.00 10.00 30.00 1 000.00 25.00 5.00 100.00 50.00 70.00 100.00 10.00 50.00 25.00 75.00 100.00 25.00 50.00 15.00 75.00 100.00 50.00 25.00 100.00 50.00 50.00 50.00 100.00 50.00 100.00 100.00 10.00 25.00 25.00 200.00 10.00 10.00 10.00 50.00 10.00 lOO.OO 50.00 100.00 30.00 100.00 50.00 200.00 20.00 50.00 100.00 75.00 100.00 200.00 25.00 .50 10.00 30.00 10.00 500.00 .50 400.00 .50 20.00 300.00 5.00 50.00 500.00 30.00 50.00 1,000.00 100.00 225.00-335.00 6.00-8.00 6.00-12.00 8.00-25.00 8. 00-30. 00 100.00 ,v) no MOO 5.00 200.03 25.00 30.00 100.00 62 SPECIFIED SOURCES OF REVENUE— IDAHO AND ILLINOIS. 3. — General license taxes. No general license taxes are collected 4. — License taxes on dogs. There is an annual license tax on dogs of §1 each in Augusta, Macon, and Savannah. IDAHO. 1. — Special assessments. a. — For jniblic improvements. In Boise, which is the only city in Idaho of over 30,000 inhabitants, the entire cost of grading streets, pa\'ing streets and alleys, laying sidewalks, setting curbs, and constructing trunk and lateral sewers is assessed against benefited property. Four-fifths of the cost of installing ' ' white way " or ornamental street lights is also assessed against benefited property. b. — For public services. The cost of sprinkling streets and cutting weeds is assessed against Ijenefited property. 2. — Business taxes other than on the liquor traffic a. — Collected without issue of license. No business taxes are collected without the issue of a license by the city of Boise. b. — Collected with issv^ of license. The following statement shows each kind of business licensed and the rates of tax imposed for the periods specified. KIND OF BUSINESS LICENSED. Period. License rale. BOISE. Auctioneer Billiards and pool, each table Billposting Bowling, each alloy Circus, rate based on numlicr of cars. . . Dance liall Dray; Auto or 2-horse i-horse Drivers Electrician Hack Hawker Ice cream Laundry Merry-go-round Messenger service Milk Pawnbroker Peddler: 2-horse wagon and one man 2-horse wagon and additional man. 1-horse wagon Foot Pony exliibif ion Pop com st^ind Shooting gallery Sign painting Skating rink Theater Wall advertising 6 months. 3 months- lyear 3 months. 1 day 3 months. 3 months. 3 months. 3 months. lycar 1 year 1 day.- .. lycar — 3 months. 1 week... lyear lyear 1 year lyear 1 year 1 year 1 year 1 day. . .. 1 year 3 months, 1 year 3 months. 1 year 1 year SIO.OO 6.00 100. OO 3.00 100.00-250.00 9.00 5.00 3.00 1.00 10.00 60.00 26. 06 100.00 16.00 3.00 160.00 1.00 150.00 20.00 25. 00 16.00 10.00 5.00 100.00 16.00 50.00 9.00 100. CH) 60.00 3. — General license ta.xes. In Boise no general license taxes are collected. 4. — License taxes on dogs. There is an annual license tax of S3 on each male dog and $5 on each female dog. ILLINOIS. 1. — Special assessments. a. — For public improvements. With the exception of grading streets in Springfield and East St. Louis, opening streets in Quincy , and paving alleys in Danville, for which no special assessments are levied against benefited prop- erty, and setting curbs in Danville for which three-fourths of the costs are assessed against benefited property, Chicago, Danville, Decatur, East St. Louis, Peoria, Quincy, Rockford, and Springfield assess the property benefited for practically the entire cost of open- ing and grading streets, paving streets and alleys, setting curbs, laying sidewalks, and constructing trunk and lateral sewers. Special assessments are levied in Joliet for the entire cost of sidewalk laying and of street opening; also, in Aurora for the entire cost of the former and approximately 95 per cent of the cost of the latter. Benefited properties in Aurora and Joliet are assessed on an average 85 and 90 per cent, respectively, of the cost of grading and paving streets, paving alleys, setting curbs, and constructing trunk and lateral sewers. To pay the costs of extending water mains special assessments are levied in 3 cities. These are Decatur, in which the property is assessed for the full amount; Joliet, in which it is assessed for 90 per cent of the costs; and Thicago, in which it is assessed for what ultimately amounts to 10 per cent of the cous- in one city only — Decatur — the full cost of installing ornamental street lights is assessed against the property benefited. 6. — For public services. Public services for which special assessments are levied against benefited jjroperty are not reported by any of the 10 cities of over 30,000 inhabitants in Illinois. 2. — Business ta.xes other than on the liquor tr.4.ffic. a. — Collected without issue of license. In Illinois a tax for the benefit of the fire department of the city is levied on foreign fire insurance companies to the amount of 2 per cent of premiums collected within the city by their agents b. — Collected with issiLe of license The following statements show for the different cities each kind of business licensed and the rates of tax imposed for the periods specified. SPECIFIED SOURCES OF REVENUE— ILLINOIS. 63 KIND OF BUSINESS LICENSED. Period. License rate. AURORA. Acetylene gas Arcade Auctioneer Ball and ring game Billiards or pool, each table Billposting Bowlijig, each alley Cane rack Cigarettes Circus, rate based on admission charge Dog and pony show Bray E.xpress wagon Fireworks Hack House mover Ice-cream vender Junk dealer Merchant, transient Merrj'-gtvround Milk dealer, each wagon Museum Pawnbroker Peddle or sell fruits and vegetables on street Peddler, merchandise Plumber: Joiuneyman Master Scavenger Shooting gallery Swings Taxicab Theater and moving-picture show, rate based on admission charge 1 year 1 year 6 months 1 month. 1 week... 1 year 1 month., 1 day 1 day 1 year 1 year 1 year... Iday 1 year 1 day 1 week. . . 1 day 1 year 1 year 1 year 1 year 1 year 1 year 1 year Iday 1 day 1 year 1 week... 1 day 1 year 1 year 1 month.. 1 week... 1 day 1 year 1 month.. 1 week... 1 day 1 year 1 year 1 year 1 year 1 day Iday 1 year 1 year CHICAGO. Acetylene gas: Sale and distribution Collection and compression Air dome, side show, etc Amusement park Auctioneer , Baker Baseball, football, etc., field, rate based on seating capacity Bathing, "boating, and flsliing beach , Billiards and pool, each table , Billposter: \Vith wagon , Without wagon Boarding stable Boats, launches, etc. .rate based on capacity Boiler tender Bowling, each alley Broker ". Carbonated water, manufacturer or bottler Catch ba5in and sewer cleaner Cigarette dealer Circus menagerie, etc., based on seating capacity... Concert \ Deadly weapons Delicatessen Dispensary Driver, public passenger vehicle: Horse-drawn Motor- Original license Renewal Drugstore Dry "cleaner Electrical contractor: Original license Renewal Elevated railway, each car Engineer, stationary Entertainment, not otherwise specified E xplosives, handling Fireworks: Dealer Exhibition Fishmonger Carage C unpowder dealer Hall fordances, bazaars, etc., rate based on seating capacity Hospital House-drain layer House mover Ice dealer $75.00 100.00 00.00 30.00 10.00 600.00 l.W.OO 1.'). 00 3.00 15.00 100.00 15.00 3.00 75.00 50.00-100.00 30.00 10.00 5.00 5.00 5.00 5.00 10. OO 10.00 50.00 10.00 3.00 5.00 25.00 5.00 100.00 125.00 2.5.00 10.00 5.00 150.00 50.00 2S.00 10.00 1.00 10. OO 25.00 50.00 1.00 3.0O 5.00 50.00-100.00 KIND OF BUSINESS UCEN.SED. Period. License rate. CniCAGO— Continued. 1 year.. 1 year.. 1 day . . . 1 weeki 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year. . 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. lervard Milk dealer, each wagon PawTibroker Peddler: deneral Itinerant Plumber: Journeyman Master— Originallicense Renewal Pool, each table Pushcart vender Real estate dealer Shooting gallery Storage warehouse Street car Theater: Picture Vaudeville Vehicle business, rate based on number of horses or capacity of trucks 1 year. 1 year. 1 year. 1 year, lyear. lyear. 1 year, lyear. 1 day. 1 year. 1 day. Iday. Iday. 1 year, 1 year, lyear. 1 year. 1 year, 1 year, 1 year, lyear, 1 day. 1 day. 1 year 1 year 1 year 1 year lyear lyear 1 year. . . 1 year. . . 6 months 1 year 1 year... 1 day lyear 1 year lyear... lyear 1 year... 1 year 1 year 1 year... 1 year... 1 year... Ij-ear... lyear... 1 year. . . 1 day lyear... lyear... 1 year. . . 1 year... lyear... 1 year... 1 year... Ij-ear... lyear... 1 year... 1 year... 1 year. . . $100.0 25. 00 5.00 50.00 50.00 10.00 20.00 30.00 2.00 10.00 5.00 50.00 50.00 5.00 150.00 $75.00 6. .50 5.00 25. 00 25.00 5.00 2.00 1.00 3.00 36.00 10.00 1.00 1.00 50.00 .50 150.00 1.00 10.00 5.00 100.00 10.00 25.00 ,50.00 75. 00 10.00 6.50 150.00 4.50-6.50 5.00 $50.00 25.00 12.50 25.00 5.00 300.00 15.00 25.00 15.00 100.00 25.00 15.00 25.00 150.00 60.00 50.00 5.00 100.00 50.00 2.00 1.00 50.00 10.00 5.00 25.00 25.00 25.00 25.00 25.00 100.00 150.00 Auctioneer Automobile truck, rate based on horsepower Awning hanger Billiards and pool 1 year lyear lyear 1 year $10.00 1.00-6.00 25.00 100.00 KIND OF BUSINESS UCENSED. Period. License rate. JOLIET— Continued. Billposter Bowling, each alley Circus, rate based on admission charge Express wagon, each horse Hawker or peddler House movmg Ice wagon Junk dealer Milk dealer, each wagon Oil wagon Pawnbroker Plumber: Joiu-neyman Master- Original license Renewal Scavenger Secondhand dealer Sprinkling wagon Taxicab Theater 1 year, 1 vear, Iday. 1 year, 1 year 1 year 1 year 1 year lyear 1 year 1 year lyear lyear 1 year 1 year 1 year 1 year 1 year 1 year SfiO.OO 10.00 50.00-100.00 1.00 60.00 25.00 10.00 10.00 5.00 10.00 5.00 1.00 50.00 10.00 5.00 10.00 3.00 5.00 50.00 PEORIA. Acetylene gas Amusements, not otherwise provided for Auctioneer Automobile, for hire Baker Baseball park , rate based on seating capacity Billboard, each square foot Billiards or pool, each table Billposter: With wagon Without wagon Bowling, each alley Broker Cigarettes, sale of Cii'cus.rate based on seating capacity Sideshow, concert, or minstrels under tent Combined entertainment Contractor Dance, bazaar, etc., hall for, rate based on seating capacity In unlicensed hall Drain layer .' Driver, vehicle or automobile Druggist Electrician: Journeyman Master". Elevator operator Engineer Explosives, sale of Fireworks, exhibition of Garage Hospital House mover Junk dealer Laundry Meat market Merchant, itinerant Merry-go-round Milk dealer Moving pictures, rate based on seating capacity Pawnbroker Peddler Plumber: Journeyman Master Porter or runner Poulterer or fishmonger Real estate business Scavenger, each wagon Secondhand dealer Shooting gallery Show, poultry, horse, or dog Skating rink.' Slaughtering and rendering Summer garden Stable, boarding Livery, each rig Swings, w'eighing machines, etc Theater, rate based on seating capacity Telegrajih company, each pole Undertaker Vehicles, liorse-drawn: Hack, cab, express, or dray Workshop lyear... 1 day . . . 1 year... 1 day . . . 1 year... 1 year... 1 year... 1 year... 1 year... lyear... lyear... lyear... lyear... 1 vear... 1 (lav . . . 1 day . . . 1 week.. 1 year... lyear... 1 day . . . 1 year... 1 year... 1 year... lyear... lyear... 1 year... 1 year. . . lyear... Iday... lyear... lyear... 1 year... lyear... lyear... lyear... Iday... 1 day . . . lyear... 1 year... 1 day . . . lyear... lyear... lyear... lyear... lyear... 1 year... 1 year. . . 1 year. . . 1 year. . . 1 month Iday... 1 year. . , lyear... 1 week.. 1 year. . . lyear... 1 month 1 year. . . 1 year. . 1 year. . 1 year... 1 year. . $100.00 2.00 100.00 10.00 5.00 5.00 15.00-25.00 .10 10.00 50.00 15.00 10.00 25.00 100.00 50.00-250.00 10.00 50.00 15.00 25.00-75.00 6.00 10.00 1.00 25.00 1.00 5.00 .50 2.00 25.00 50.00 10.00 25.00 25.00 25.00 25.00 15.00 50.00 2.00 5.00 100.00-200.00 5.00 75.00 25.00 1.00 10.00 3.00 15.00 25.00 5.00 50.00 5.00 5.00 150.00 60.00 20.00 10.00 5.00 10.00 50. 00-200. 00 1.00 10.00 5.00 2.00 QUINCY. Auctioneer Auctioneer and trader, transient Auction house Billiards and pool, each table — Bowling alley Broker: Stock Street 1 year, 1 year 1 year 1 year 1 year 1 year 1 year $10. 00 60(1.00 300.00 5.00 10.00 100.00 20.00 SPECIFIED SOURCES OF REVENUE— INDIANA. 65 KIND OF nusiNT:ss i.icrnsf:!). I'eriod. License rate. QUINCY— Continued. Carnival or street fair Clairvoyant or palmist Circus, r.ito based on admi^ion charge . Circus and menagerie parade. Dog and pony show Floating river sliow Haw kers, on private projwrty Junk dealer Merry-go-roimd Milk'ilealer Moving-picture show, rate based on admission charge Museum Pawnbroker Peddler: On foot With wagon With street stand Public carrier Plumber: Journeyman Master— Onginal license Renewal Runner, retail store Secondhand dealer Shooting gallerj- Stand in street 1 week . . . 1 month. Iday — Iday Iday.... 1 day — 1 week . . Iday... 1 year... 1 week . . 1 year... 1 year. I year. 1 year. Theater or opera house . Vaude^nlle 1 year 1 year 1 day 1 year 1 year 1 year 1 year 1 year — 1 year — 1 month. 1 week . . 1 day — 1 year. . . 1 year. . . ROCKFORD. .\uct ioneer Billiards and pool; 1 table Each additional table Billposting Bowling alleys, per pair Circus: Main show, rate based on admission charge . Parade Side show Deadly weapons, sale of Druggist Expressman Fire insurance House mover Ice wagon Jitney or taxi driver Jimk shop Junk wagon Milk peddler Moving pictures Pawnbroker Peddler: Books and pictures Merchandise Not ions Plumber: Journeyman Master Porter or runner - Scavencer Secondhand store Shooting gallerv Show under canvas, musical or minstrel. Skating rink 1 year.. 1 year. . 1 year. . 1 year.. 1 year.. 1 day . . 1 day . . Iday.. 1 year. . I year.. 1 year. , 1 year. , 1 year. , 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 month.. 1 week . . . 1 day 1 day Skee or pitch ball Theater Vehicle, horse-drawn, coach, cab, or dray. 1 year 1 year 1 year 1 year 1 year 1 year 1 week I day 1 year 6 months.. 1 year 1 year 1 year KIND Oy UD.SINE3S I.lCES.'iED. Period. License rale. $75.00 2.w.oa 50.00^100.00 7.1.00 20.00 6.00 50.00 10.00 10.00 10.00 1.00 50. 00-100. no 100.00 50.00 50.00 60.00 20.00 l.OO 1.00 50.00 10.00 300.00 5.00 15.00 15.00 3.00 150.00 100.00 $23.00 30.00 15.00 20.00 25.00 O.OO-IOO.OO 100.00 20.00 5.00 5.00 5.00 1.00 5.00 5.00 5.00 2.5.00 10.00 1.00 100.00 50.00 5.00 15.00 3.00 1.00 1.00 10.00 12.00 10.00 10.00 30.06 20.00 4.00 100.00 50.00 25.00 100.00 5.00 SPniN'OFIEI.D. Amusement and entertainment Auctioneer Auto hack, based on seating capacity.. Billiard or pool room Bowling alley Circus Dance hall Drayman Druggist Electrician Fortune teller Gunpowder, sale of Hack. House mover Huckster Ice dealer Jimk: Dealer Peddler Lumberyard Meat: Retail Wholesale Merchant; Itinerant , resident Nonresident Milk, retail Newsboy Oil, peddler Omnibus Opera house Pawnbroker Peddler: Nonresident Resident Restaurant Scales, pubUc Scavenger Secondhand store Shooting gallery Skating rink Street-car company, per car Stable, livery '. Stand, for fair week only Theater, admission 5 ceiits and 10 cents, respectively Undertaker (') lyear — 1 year — 1 year 1 year Iday 1 year 1 year 1 year — 1 year — 1 month. . 1 year 1 year 1 year 1 year — 1 year 1 year. . 1 year. , 1 year. 1 year. , 1 year.. 1 month.. 1 month.. 1 year 1 year 1 year 1 year 1 year — 1 year — 1 week... 1 month.. 1 year 1 year 1 year 1 year lyear — 1 year lyear — lyear — 1 week... 1 year — 1 year > ,\t the discretion of the mayor. 3. — General license t.^xes. (') $100.00 6.00-26.00 100.00 10 00 100.00 25.00 5.00 25.00 25.00 25.00 3.00 5.00 6.00 50.00 10 00 30.00 lOOO SO. 00 25.00 100.00 3.50 ILOO 6.00 ..50 25.00 60.00 200.00 100.00 11.00 2.50 15.00 50.00 5.00 60.00 36.00 50.00 10 00 ^5.00 10 00 .00-100.00 10.00 In Chicago annual licenses on vehicles are as follows: Automobile, rate based on horsepower, $10 to $25; demonstration car, ?1; auto- mobile truck, rate based on capacity, $15 to $30; motor bicycle or tricycle, $3; horse-drawn vehicle, rate based on number of horses, $5 to $25. 4. — License taxes on dogs. Except in Dan^-ille dogs are taxed in all of the cities reported in Illinois, the rate per year on each dog being as follows: Decatur, East St. Louis, Qtiincy, and Rockford, males $1, females $2; Aurora, males $1, females $3; Chicago, males $2, females $3; Joliet, both males and females $2; Peoria, both males and females $1; and Springfield, males $1, females $5. INDIANA. 1. — SPECU.L ASSESSMENTS. a. — For public improvements. In the cities of over 30,000 inhabitants all costs of the following public improvements are assessed against benefited property: Street opening and grading, street and alley paving, curb setting, and sidewalk and trunk and lateral sewer construction. In Indianapolis the cost of parking in streets, and of certain park and other general improvements under the board of park com- missioners, is assessed against benefited property. In Fort WajTie the cost of acquiring and improving land for park purposes may be assessed against the benefited property. This is 37905°— 18 5 done under the pro-\-ision3 of a state law applicable to second-clasa cities, the acceptance of which is optional with the cities affected. 6. — For public services. Evansville assesses the entire cost of street sprinkling against benefited property. 2. — Business taxes other than on the liquor traffic. n. — Collected vilhoul issue of license. No business taxes are collected without issue of license in any of the cities of over 30,000 inhabitants 66 SPECIFIED SOURCES OF REVENUE— INDIANA. 6. — Collected ivith issue of license. The following statements show for each city the kinds of business licensed and the rates of tax imposed for the periods specified . KIND or BUSINESS LICENSED. Period. EVANSVILLE. Auctioneer Bagatelle tables Billiard tables Billposter Bowling alleys Branch store Cigarettes Coal book, per book of 600 tickets Concrete contractor Dance Distributor ExMbitor of electric machines, lung testers or tele- scopes Fortune teller Horse dealer, Itinerant Junk: Peddler Store Lunch wagon Museum Pawnbroker Peddler: On foot With push cart With wagon Photographer, nonresident Physician, Itinerant Pool table Public scales Scavenger Secondhand store Shooting gallery Skating rink Theater or theatorium 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 week. 1 year. . 1 year. . 1 night. 1 year. . 1 week . 1 year.. 1 day. . . lyoar.. 1 year. . 1 year. , 1 night. 1 year. . 1 year. . 1 year. . 1 year.. 1 day... Iday... 1 year.. 1 year., lyear.. 1 year . . 1 year . . Iday... 1 year.. FORT WAYNE. Auctioneer Selling household goods in home.. . Billiards and pool Carnival Clairvoyant Circus, rate based on admission charge Dairy Fish dealer House mover Junk shop Marketstand Meats and milk Meat, wholesale Merchant, transient Merry-go-round Moving pictures Museum Pawnbroker Peddler: Merchandise Helper Oil and gasoline Penny arcade Plumber Secondhand dealer Sewer builder Shooting gallery Slaughterhouse Theater Tree pruncr INDIANAPOLIS. Auctioneer Billiards and pool, each table Branch store Circus, menagerie and public show Clairvoyant Exhibition or show Hotel solicitor Huckster License rate. S50.00 10.00 10.00 100.00 10.00 120.00 10.00 1.50 10.00 1.00 10.00 3.00 1,000.00 5.00 1.00 25.00 42.00 5.00 60.00 10.00 30.00 50.00 3.00 20.00 10.00 10.00 10.00 25.00 100.00 3.00 100.00-250.00 1 year.. . 1 day.... 1 day — 1 year... 1 week . . 1 year... 1 day.... 1 year... 1 year... 1 year... 1 year... 1 year. . . Iday.... 1 year... lyear... 1 week . . 1 year... 1 month, 1 week . . 1 day 1 year... 1 year... 1 month. 1 week . . 1 day 1 year... 1 year... 1 year... 1 year. . . Iday.... 1 year... 1 month. 1 week.. 1 day 1 year... 1 year... 1 year... lyear... 1 month 1 week . . 1 day 1 year... 1 year. . . 1 year. . . $100.00 10.00 3.00 10.00 25. 00 1,000.00 25.00-100.00 6.00 5.00 10.00 5.00 15.00 .15 5.00 25. 00 2.T0.0fl 25.00 5.00 3.00 1.00 50.00 50.00 10.00 5.00 3.00 100.00 150.00 50.00 6.00 1.00 50.00 10.00 6.00 3.00 5.00 5.00 2.00 25.00 5.00 3.00 1.00 100.00 150.00 1.00 1 year... 6 months 1 year 1 week... 1 day lyear Iday 1 year 1 year S50.00 30.00 10.00 600.00 100.00 50.00 10.00 10.00 20.00 KIND OF BUSINESS LICENSED. Period. License rate. INDIANAPOLIS— Continued. Junk: Dealer Peddler Merry-go-around Milk Moving pictures Pawnbroker Peddler, on foot Plumber, sanitary: Original license Renewal Secondhand dealer Selling from railroad car Sewer tapper Shooting gallery Showroom Skating rink Slot machine, 4 machines or less Over 4 machines, each Testing machine Theater Transient merchant 1 year 1 year 6 months 1 year 1 year 1 year 1 year lyear 1 jrear 1 year 1 year 1 year 1 year 1 year 1 day 1 year 1 year 1 year 1 month. 1 year Iday SOUTH BEND. Advertising show .Auctioneer Billiards and pool Bowling: 1 alley Each additional alley Circus: Main show, rate based on admission charge Side show Dog and pony show: Main show, rate based on admission charge Side show Exhibition, wax figures, etc., except with licensed show or theater Junk dealer Lifting, striking, or blowing machine Merchant , transient, first 10 days After 10 days Merchandise booth Merry-go-round, Ferris wheel, or roller coaster, etc., each Pa^vnbroker Peddler: Pack Pushcart With wagon Plumber: Original license Renewal Refreshment booth Shooting gallery , Skating rink Street carj each , Theater, mcluding moving picture, rate based on seating capacity , TERRE HAUTE. Auctioneer Auction sale Carnival show Circus, rate based on admission charge Concrete worker Merchant, itinerant Merry-go-round Museum , etc Pawnbroker Peddler: On foot $25,001 5.0O 3.0O 25.00 l.OO 2,'i.OO 100. 00 6.0O .5.00 2.00 .5.00 25. 00- 1.00 .50. OO 2,5. OO 100.00 l.OO .25 1.00- 100. OO 25. OO Iday.... 1 year... 1 week.. 1 day 1 year... 1 year... 1 year... 1 day 1 day 1 day 1 day 1 day..«. 1 year... 1 year... 1 month 1 week.. 1 day 1 day . . . Iday... 1 day . . . 1 year. . . 1 month 1 day . . . 1 year. . . 1 year. . . 1 year. . . 1 year. . . 1 year. . . I year. . . 1 year. . . 1 month 1 week . . Iday... 1 year... 1 month 1 week.. 1 year. . . 1 month 1 year. . . 1 year. . . $.5.00' 50.00 10. 00 2.50 10.00- 25.00 10. 00- 25.00-100.00 6.00 6.00-10.00 3.00- 5.00 10.00 100.00 25.00 10. 00 2.0O 20.00 10. 00 5.0O 50.00 20.00 5.00 50. oa 8.00 6.00 10. OO 25.00 15.00 25.00 10.00 5.00 1.00 25.00 10.00 6.0O 100.00 15.00 5.0O 30.00-100.00 1 year 1 month. 1 week . . . 1 day 1 year.... 1 month. 1 week... 1 day 1 day 1 day 1 year 4 months. 3 months. 1 month . 15 days.. 1 month . 1 day 1 day 1 year 1 year 1 month. 1 week... 1 day $100.00 40.00 20,00 10,00 200,00 100,00 50.00 5.00 25.00 50. 00-300. 00 10.00 400.00 325.00 125.00 75.00 30.00 5.0O 5.0O SO.OO 20.00 4.0O 2.00 l.OO SPECIFIED SOURCES OF REVENUE— IOWA. 67 KIND OF BOaraESS LICENSED. Period. TEHEE HAUTE— Continued. License rate. readier — Continued. $40.00 1 month 1 week 10.00 6.00 2.00 100. OO 6 months 1 month 1 wee It Iday 80.00 20.00 8.00 6.00 1 year 10.00 Shooting gallery: 1 year 60.00 6 months 3 months 1 month 35.00 15.00 10.00 6.00 100.00 Theater: 6 months 3 months 1 month 60.00 30.00 10.00 250.00 1 year 75.00 3. — General license taxes. KIND OF UCEMSE. Period. EVANSVILLE. Automobile, rate based on kind and capacity Bicycle Vehicle, horse-drawn, rate based on kind of vehicle and number of horses INDIANAPOLIS. Automobile truck, rate based on capacity Bicycle Pushcart Vehicle, ho^se-d^a^vn, rate based on kind of vehicle and number of horses License rate. 1 year. 1 year. 1 year. 1 year, 1 year, 1 year lyear 15.00-17.00 .60 l.OO-S.OO I10.00-»15.00 1.00 2.00 2. 00-20. 00 4.— License taxes on dogs. In Indianapolis and Terre Haute the annual license taxes on each dog are $2 and $1, respectively; in Evansville, $1 each on male dogs and $2 each on female dogs. IOWA. 1. — Special Assessments. a. — For public improvements. For opening and grading streets the percentage of cost levied against benefited property in the different cities is as follows: Cedar Kapids and Waterloo, 100 per cent for both opening and grading; Davenport, from 30 to 100 per cent for opening and 80 per cent for grading; Des Moines, 100 per cent for opening; and Sioux City, 50 to 100 per cent tor grading certain streets or roads. The entire cost of street and alley paving, and of constructing curbs, sidewalks, and trunk and lateral sewers is assessed against the benefited property in each of the seven cities in Iowa ha\'ing over 30,000 inhabitants with the following exceptions; In Davenport the percentage of cost assessed against the bene- fited property is 90 per cent for trunk sewers and 80 per cent for street and alley paving. For trunk sewers, also, the percentage varies in Des Moines from 40 to 70 per cent, and in Sioux City no special assessments are made for tnink sewers. In addition to the foregoing, in Council Bluffs an amount not to exceed 25 per cent of its appraised value may be assessed against benefited property for each of the different kinds of improvements. 6. — For public services. Ordinarily in the cities reported in Iowa the property owners keep their lots free from weeds and remove snow from the sidewalks in front of their property. However, in case of their failure to do so the city performs the service and charges the cost against the property. Such charges collected as special assessment taxes, are reported by Des Moines for snow removal and by Cedar Rapids. Council Bluffs, Davenport, and Sioux City for both snow removal and weed cutting. 2. — Business Taxes Other than on the Liquor Traffic. a. — Collected without issue of license. In none of the cities reported are business taxes collected without the issue of a license. 6. — Collected with issue of license. The following statements show for each city the kinds of business licensed and the tax rates imposed for the periods specified. KIND OF BUSINESS LICENSED. Period. License rate. CEDAR HAPIDS. .\uctioneer: Live stock.. Other merchandise Bill posting Bowling: 1 alley Each additional alley Circus, rate based on nuniber of cars. Side show Dance hall House moving.. -Additional, eat h day building is on streets.. Itinerant physician Junk dealer.. Knifeboard or knife rack, baby, bell, cane, or ball- throwing rack, or striking machine Merchant, transient Merry-go-round, circular swing, or roller coaster . . . Museum of curiosities, paintings, or works of art, rate based on admission charge Pawnbroker Peddler: Vegetables, meat, and fish Small household goods 1 year 1 month.. 1 week... 1 day 1 day 1 year 1 year lyear Iday Iday lyear Iday lyear 1 month.. 1 week... Iday Iday 1 year 1 month.. 1 week... Iday 1 year 1 month.. 1 week... 1 day Photograph buttons Plumber Pool: I table ; Each additional table - Public scales Scavenger Shooting gallery Show, minstrel or vaudeville, etc., or performance, operatic or theatrical, except in licensed theater.. Show, wild animal, with admission charge less than 25 cents Skating rink Street carnival 1 dav Iday 1 year 1 month.. Iday 1 day 1 year 1 year 1 year 1 month.. Iday Iday 1 year Theater Vehicle for baggage Vehicle for passengers Weighing machine or chair. 1 year. 1 year. , 1 year., 1 year. 1 year. 1 month.. 1 week . . . 1 day 1 day... 1 year. . Ineek. 1 day... lyear.. 1 year.. 1 year. . 1 day... S.50.00 20.00 8.00 2.00 5.00 50.00 25.00 10.00 50.00-150.00 7.50 25.00 1.00 100.00 20.00 7.50 3.00 3.00 100.00 25.00 10.00 5.00 25.00 5.00 2.00 0.50 2.00 10.00 60.00 25.00 2.00 1.00-2.00 50.00 35.00 25.00 10.00 1.00 1.00 1.00 26.00 10.00 1.00 25.00 25.00 50.00 15.00 5.00 5.00 25.00 120.00 20.00 5.00 2.00 6.00 1.00 68 SPECIFIED SOURCES OF REVENUE— IOWA. KIND OF BUSINESS LICENSED. rerirxl. License rate. COUNCIL BLUFFS. Advertising distributor Helper Billiards or pool; liable Each additional table Billposter Bowling: 1 alley Each additional alley Circus, rate ILxed by mayor Common carrier, expressman, etc Dance hall Huckster Merchant J traveling Moving-picture theater: Within fire limits Outside fire limits Additional, eiu-h scat more than 500 seats Palmist Pawnbroker , Peddler, rate based on price of article Shooting gallery Show, not otherwise licensed , Taxicab Driver day . . . day . . . year... year... year... year... year... day... year... year... year... month year... year... year... year... year... day... .year... month day... year... year... DAVENPOKT. Animal show Auctioneer Baby rack, cane rack, merry-go-round, roller rink, skating rink, or striking machine Bagatelle, billiards, Jeimy Lind, or pool, each table Beverage Billboards and signboards Boarding house Bowling alleys Broker Circus, rate based on price of admission Clairvoyant Dance hall Distributor Dry cleaner Employment agency Express: 1 horse or 2 horse, respectively Automobile Gasoline timk, underground Hall, garden, or opera house, rate based on capacity. Hotel, rate based on capacity and charge per day.. Junk dealer Junk gatherer Loan broker Master plumber Pawnbroker Peddler Restaurant or lunch room Retailer, rate based on number of dorks Additional, eiich 10 clerks more than 50 clerks. Secondhand dealer Shooting gallery Taxicab Transient merchant DES MOINES. Auctioneer Billposting Bowling, each alley Circus, rate based on admission charge Employment office Engineer Express and transfer Garbage Hack or taxicab House mover Junk dealer Moving-picture theater or opera house, based on seating capacity Pawnbroker Peddler: Farm produce Fish and meat Pop corn and ice cream Transient Plumbing Scavenger Shooting gallery Transient merchant $1.5fl .60 25.00 15.00 25.00 20.00 6.00 25. 00-150. 00 5.00 100.00 75.00 60.00 50.00 25.00 .05 25.00 50.00 1.50-10.00 50.00 10.00 5.00 15.00 1.00 1 day 1 year... 1 year... 1 month 1 week.. Iday... 1 year... 1 year. . . 1 year... 1 year... 1 year. . . 1 year... lilay... lycar.., 1 month 1 week . 1 day . . . 1 year... 1 year... 1 year... 1 year... 1 year... 1 year. . . 1 year. . . 1 j'ear... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year. . . 1 day . . . 1 year. . . 1 year... 1 year... 1 year... 1 year... 1 year... 1 day . . . $10.00 50.00 50.00 10.00 6.00 2.00 10.00 10.00 25.00 5.00 5.00 10.00 25. 00-50. 00 200.00 100.00 50.00 20.00 5.00 50.00 15.00 10.00 1.00-2.00 5.00 10.00 50. OO-IOO. 00 5. 00-50. 00 25.00 10.00 10.00 24.00 10.00 50.00 3.00 10.00 5. 00-30. 00 3.00 10.00 50.00 10.00 50. 00 1 year... iSay... 1 year..'. 1 year. . . 1 day... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... Iday... 1 year... 1 year... 1 year... 1 month $10,00 5.00 10.00 10.00 150. 00-300. 00 50.00 1.00 5.00 25.00 10.00 25.00 25.00 75. 00-100. 00 100.00 1.00 25.00 50.00 1.00 25.00 25.00 50.00 100.00 KIND OF BDSINESS UCENSED. Period. License rate. DUBUQUE. Auctioneer Billiards or pool, each table Boarding house Bowling, each alley Circus, etc.: Circus or circus and menagerie, rate based on price of admission and discretion of city officers Menagerie except with circus Dance hall, rate based on area Exllibition or entertainment by ventriloquist, magician, or sleight-of-hand performer, etc., ex- hibition of wa.x figures, or minstrel or other theatrical show, except in licensed theater Hack, carriage, or wagon for hire, rate based on number of horses Hotel, rate based on plan of service and price of average room per day Hotel runner Junk dealer Merry-go-round Moving van Omnibus Palmist Pawnbroker Peddler Restaurant or lunch counter Shooting gallery Small show in tent, except with circus or menagerie Skating rink Street musician Street vender Striking machine, baby rack, or cane rack, etc Taxicab Theater: Moving picture , Other, rate based on seating capacity Transient doctor Transient merchant Vault cleaner 1 year. Iday.. lyear. 1 .year. 1 year. $50.00 5.00 5.00 5.00 6.00 Iday 25.00-50.00 Each addition- alday 12.50-50.00 Iday I 10.00 Each addition-' alday , 5.00 lyear 15.00-25.00 1 performance. Each addition- al perform- ance 1 year. lyear 1 year 1 year 1 year 1 week . . . 1 day 1 year 1 year 1 month. . 1 year 1 year 1 month.. 1 week... 1 year 1 year Iday 1 year 1 week... Iday Iday , 1 year 1 month.. Iday 1 year 1 week . . . 1 day 1 year 1 year 1 year 1 month.. Iday 1 month., 1 day 1 year SIOUX CITY. .Vnimal show -Auctioneer Billiards: 1 table Each additional table Billposter or bill distributor Bowding, each alley Circus, fate based on admission charge and number of cars City scavenger Dance hall, pulilic Employment agency Knife, cane, or baby rack, etc Merry-go-round or roller coaster Museum . rate based on admission charge Pawnbroker Peddler: Fruit and vegetables except own products Household goods Ice cream and pop corn Photograph buttons Plumber: Journeyman Master Roller skating rink Shooting gallery Striking machine or other athletic device Theater, nite based on seating capacity Transient merchant 10.00 5.00 3. 50-5. 00 5.00-20.00 10.00 5.00 50.00 5.00 2.00 10.00 10.00 25.00 60.00 50.00 10.00 5.00 10.00 15.00 10.00 SO. 00 S.00 2.00 1.00 20.00 6.00 LOO 60.00 5.00 2.00 5.00 50.00 50. 00-100. 00 25.00 5.00 50.00 5.00 26.00 1 day lyear... 1 month. 1 day lyear... 1 year... 1 year. . . 1 year. . . 1 day 1 year. . . 1 year. . . I year. . . 1 day 1 year. . . 1 month. 1 day 1 day 1 year... 1 .year... 1 year. . . 1 month, 1 day.,,. 1 year... Iday 1 year... 1 year... 1 year. . . 1 year. . . 1 month. 1 day 1 year... 1 month, Iday.... $6.00 60.00 26.00 5.00 20.00 10.00 75.00 10.00 20.00-200.00 200.00 100.00 60.00 5.00 50.00 25.00 2.00 1.00-2.00 100.00 35.00 25.00 10.00 1.00 25.00 LOO LOO 10.00 60.00 60.00 10.00 3.00 50. 00-150. 00 100.00 . 10. OQ SPECIFIED SOURCES OF REVENUE-KANSAS. 69 RIND OF BVSINESS UCKNSED. Period. License rate. SlOrX OITY— Continued. Vehicles: J7.00 1 vcar 4.00 1 year 2.00-1.00 jiack 1 year 1 year 1 year 10.00 Motor omnibus or jitney , rate based on passen- 1.5.00-22.50 1.00 25.00 1 year 8.00 iflay 1.00 WATERLOO. Anctioncer Bill disTributor Billiards, pool, bagatelle, pigeonhole, shulfleboard, etc , each table Billposter Bowling, each alley Circus, rate based on admission charge Side show Clairvoyant, palmist, fortune teller, or mind reader. Common carrier (hacks, cabs, drays, etc.): For passengers and baggage , Dray, job wagon, or baggage wagon . ., House mover Jitney, rate based on passenger capacity... Junk dealer Merry-go-round KDJD or BUSINESS UCENSED. Period. License rate. 1 year Iday lyear 1 year 1 year Iday 1 day lyear 1 month 1 week 1 day _ 1 year 1 year 1 year , 2 months Each addition- al month lyear lyear 6months 1 week , Iday $10.00 1.00 10.00 25.00 25.00 50.00-150.00 10.00 250.00 30.00 15.00 3.00 S.00 4.0O 25.00 5.00 2.00 15. 00-3.5. 00 2.5.00 15.00 20.00 5.00 WATERLOO— Continued. Opera house Pawnbroker, or secondhand dealer, or both I'lumber Rendering works Roller skating rin k Shooting gallery Show , except circus or menagerie , Theatrical performance Theatricals, except in licensed opera house Transient merchant Traveling museum of curiosities, art collections, etc lyear 1 year lyear lyear lyear 1 month 1 year Iday Iday 2days Each addition- al day 1 week Iday 1 month 1 day 1 month 1 week 1 day $50.00 50.00 25.00 1,000.00 60.00 10.00 20.00 10.08 3.00 4.00 2.00 10.00 3.00 20.00 1.50 25.00 10.08 2.08 3. — General license taxes. In none of the cities having over 30,000 inhabitants are any general license taxes collected. 4. — License taxes ok dogs. In the cities reported the annual dog license flaxes are collected at the following rates, each: Cedar Rapids, males $1, females $3; Council Bluffs, males ?2, females $5; Davenport, males $2.50, females $5; Des Moines, both males and females, $1.50; Dubuque, males §1, females $3; Sioux City, males .$1, females $2; and Water- loo, males §1, females $2. KANSAS. 1. — Special assessments. a. — For pvhlic improvements. The costs of opening, grading, and paving streets and allej-B, setting curbs, lajTng sidewalks, and constructing trunk and lateral sewers in Ivansas <^ity, Topeka, and Vt'ichita^re assessed against the properties benefited. Kansas City also levies special assess- ments on property in certain lighting districts for installing orna- mental street lights. b. — For public services. Topeka and Wichita lexy special assessments for the cost of •cutting weeds, Topeka for filling in lots, and Wichita for oiling streets. 2. — Business taxes other than on the liquor traffic a. — Collected without issue of license. Foreign insurance companies pay to the state 2 per cent on the groas premiums collected in each city, and this tax, less 3 per cent, is paid to the firemen's associations in the cities where collected. b. — Collected with issue of license. The following statements show for Kansas cities the kinds of business licensed and the tax rates imposed for the periods specified. KIND OF BUSINESS LICENSED. License rate. icansas city. 6 months Gmonths Gmonttis G months Gmonths 6 months 85.00 A.^i'iHpnl ,«^lnim, nr ft(ijn Maximum for first day, S300. Slot machine arcade Sto<'k broker Street display, advertising goods Street-railway companj^ Street show and entertainment, not otherwise speci- fied Street vender, medicines, etc Street vender, merchandise, not specified Summer theater Telegraph company, except in interstate business. . Telephone company Transient entertainment Transient show, museum, etc Transporting merchandise for pay: 2-horse vehicle *. 1-horse \ chicle or motorcycle Wagon, oil and g-isoline, each Wapon scales, private: On paved st reet On unpaved street Wagon scales, putdic: On or adjacent to paved street On or adjacent to unpaved st reet lyear... 1 year... 1 week . , Iday.. . 1 year. . . Iday... 1 month 1 day. . , 1 day. , , 1 month 1 year. . . 1 year... 1 week., 1 day . . . 1 month 1 week . , Iday.., 1 year.., 1 year.., 1 year. . . 1 year.., 1 year . . , 1 year.., 1 year... WICHITA. Abstractor of titles . Amusement park. . Auction house Auctioneer . Automobile, for hire Baby, cane, and knife iiu:'< Bill distributor. Billiard and pool table . Billposter Bonding company Book or map agent Bowling alley Broker Bucket shop Cab, hack, or bus.. Chattel loan agent. Chiropodist Circus or menagerie, rate based on admission charge. .-Vdditional, if reserved seats, rate based on charge Side show Collection agent Dance, public . Detective a.sfency Dray, 2-horse Dry cleaning Electric or galvanic battery . Electric light and power company. Employment agency Express company, not interstate . . Express or baggage wagon: 2-horse 1-horse Fakir, street comer Fire or bankrupt stock sale Forttme teller or mind reader Fruit and produce from railroad car, less than car- load, per car Furniture or moving van (^ins company C. it t enterprise Hawker, in front of st ore Hawker of fruits and vegetables . Hotel runner: First-cliiss hotel. .. ."^econd-class hotel . House mover: Over 1 story 1 story Huckster Ice company. 6 months. . 6 months.. 6 months.. 1 month.. 6 months.. 1 month.. 1 day 6 months.. 6 months.. 1 day 6 months.. 1 day 6 months.. 6 months.. 6 months.. 6 months.. 1 week Iday 6 months.. 6 months.. 6 months.. 6 months.. 6 months.. 6 months.. 1 week 1 day 1 day Iday 1 day 6 months.. 1 week — 1 day 6 months. . 3 months.. 1 day 6 months.. 6 months.. 6 months.. 6 months.. 1 day 6 months.. 6 months.. 6 months.. 6 months.. 6 months.. 1 day 1 month . . 6 months.. 1 month . . 6 months.. 6 months.. 6 months.. 6 months. - 1 month . . Iday 6 months.. 1 month-. 1 week Iday 6 months.. 6 months.. 6 months.. 6 mouths.. 6 months.. 1 month . . G months . $50,00 .50.00 10,00 2,00 600.00 3.00 150.00 1.5.00 5.00 20.00 150.00 300.00 10,00 5.00 40.00 15.00 4.00 10.00 5.00 25.00 25.00 12.50 .50.00 25,00 $10.01 37.50 300-00 150.(10 40.00 25.00 5.00 25.00 30.00 3.00 25.00 2.00 4.00 100.00 10.00 10.00 5.00 1.00 12. .50 25.00 200.00 5.00 15.00 12.50 5.00 I.IO 50.00-150.00 50.00-150.00 10. 00 10.00 5.'« 1.00 50.no 25.00 5.0O 12.50 3.00 7.50 20. (fl l.no 50.00 20.00 10.00 2.00 1.00 5.00 1.50.(10 60.00 25.00 40.00 5.00 50.00 12.50 75.00 25.00 5.00 75.00 20.00 8.00 2.00 15.00 7. CO 5.00 3.00 12. 50 10.00 50.00 72 SPECIFIED SOURCES OF REVENUE— KENTUCKY. KIND OF BUSINESS UCENSED. Period. License rate. WICHIT A— Continued. Insurance agent, all except health Health Intelligence ofTice Jitney, in certain congested district, rate based on seating capacity Ordinary, rate based on seating capacity Junk dealer Lightning-rod agent Mercantile agent Merchant, transient Merry-go-round Messenger-service company Moving-picture show Museum NuTBery agent Oil and gasoline wagon; Retail Wholesale Oil pipe line company Outdoor sign painting Patent-medicine vender Pa^\iibroker Peddler: Furs Household goods Icecream, peanuts, and popcorn Jewelry Meat and fish Nursery goods Patented inventions Ready-madeclotliing All other, at option of mayor , Photographer, itinerant Physician, traveling Popcorn, peanut, hamburger, and other stands, on private property 6 months. 6 months. 1 week . . . 1 day 6 months. 1 year 1 yt-ar 6 months. 1 month . Iday.... 6 months. 6 months. 6 months. 1 day 6 months 6 months 1 month . 1 day ... . 6 months I week . . . 1 day 6 months, 6 months, 6 months. 1 year 1 day 6 months. I day 1 day 1 month . 1 day 6 months. 1 month . Iday.... 1 day 1 month.. 1 week . . . 6 months 1 month. 1 week . . . 1 dav Iday 1 year 1 week . . . Iday S12. 50 10.00 5.00 1.00 20.00 325,00-4.50.00 25.00-50.00 12.50 15.00 2.00 12.50 5.00 30.00 3.00 5.00 25.00 30.00 2.00 10.00 5.00 1.00 7.50 10.00 50.00 50.00 5.00 50.00 10.00 2.00 3.00 5.00 25.00 15.00 1.00 2.00 50.00 25.00 25. 00-50. 00 in.0(V25.00 3. 00-10. 00 5.00 10.00 18.00 15.00 3.00 KDTD OF BUSINESS UCENSED. Period. License rate. WICHITA— Continued. Pop com and peanut wagon Railroad company, rate based on mileage -within state ". Railroad ticket broker Refrigeration pipe line company Scavenger Shooting gallery Show, small tent Skating rink SoUcitor, enlarging pictures Street lighting company Street-railway company Street stand or wagon, other than specified Telegraph company, not interstate Telephone company, not interstate Theater or opera house If ?1 admission Outdoor or summer Trading-stamp exchange Vending machine: 5-ccnt 1-cent Water company Wild West: Main show Side show Wrestling match 6 months Iday Omonths 6 months 6months 6months 1 month 6 months 1 day 6months Gmonths 1 week 1 day 6 months 6months 6months Iday Gmonths Gmonths Gmonths Each perform' ancc 1 month Gmonths Gmonths Gmonths Gmonths 1 day Iday Each match.. 812. 50 3.00 30.00-100.00 15.00 25.00 30.00 20.00 12.50 5.00 25.00 20.00 10.00 2.00 SO. CO 200.00 37.60 5.00 67.50 175.00 37.50 5.00 20.00 75.00 2. GO 1.00 200.00 150.00 10 OO 6.0O 3. — General license taxe,s. No general license taxes are collected by any of the three cities reported. 4. — License taxes on dogs. Dog license taxes are collected by the different cities at the fol- lowing rates, each, per year: Kansas City, males $1.50, females $2.50; Topeka, males •?!, females $5; Wichita, males $1, females ?2.50. KENTUCKY. 1. — Special assessments. a. — For public improvements. In Covington all coats of grading streets, paving streets and alleys, setting curbs, and constructing sidewalks, and ?1 per foot for lateral sewers are assessed against benoiited property. In Lexington and Louisville benefited property is assessed for all costs of original paving of streets and alleys and of setting curbs and constructing sidewalks. Benefited property in Lexing- ton is assessed for the entire cost of sanitary sewers, and in Louis- ville for the entire cost of fire hydrants. In Newport all costs of original paving of streets and alleys, one- half of the cost of their replacement, and all costs of curbs and side- walks are assessed against the benefited property 6. — For public services. No special assessments are levied for public services. 2. — Business taxes other than on the liquor traffic. a. — Collected without issue of license. No business taxes are levied without the issue of license in the four cities of over 30,000 inhabitants. b. — Collected with issue of license. The following statements show for each city the kinds of busi- ness licensed and the rates of tax imposed for the periods specified. KIND OF BUSINESS LICENSED. License rate. COVINGTON. Accountant, public Advertising, in street cars Solicitor for .Architect Attorney Auctioneer Automobile dealer Awning or tent maker Bank or banking Basket or box factory Bicycle dealer Billiards, each table Billposter Bootblack parlor Bowling, each alley Candy or ice creuiu manufacturer Canvasser or solicitor Carpet cleaner Chiropodist Circus, rate based on admission charge: Main show Side show Civil engineer Cold-storage house Contractor Dentist Distributor Druggist Electrical contractor Employment agency Engmeer, steam boiler Exhibition or entertainment Express company Feather renovator Firearms, dealer in Florist Flying Dutchman 1 year lycar lyear lyear 1 year 1 year 1 year lyear lyear lyear lyear lyear 1 year lyear 1 year 1 year 1 year 1 year 1 year 1 performance 1 performance 1 year 1 year 1 year lyear Iday 1 year 1 year lyear 1 year 1 month 1 year lyear lyear 1 year Iday sio.oo 60.00 25,00 25.00 10.00 25.00 25.00 10,00 100.00- 10.00 5.00 5.00 250.00 3.00 10,00 10,00 10.00 5.00 5.00 50.00-100.00 20.00 5,00 100.00 10 00 5.00 3.00 15.00 5.00 25.00 3.00 3.00 100.00 25.00 5.00 S.OO s.oa SPECIFIED SOURCES OF REVENUE— KENTUCia^ 73 KIND OF BUSDTESS UCENSED. Period. License rate. COVINOTON— Continued. Fniit , wholesale < ; rain elevator 1 land organ Huckster Insurance: Fire and indemnity Life Junk dealer Laundry Loan company Masquerade ball Milk dealer Movinp: pictures, admission charge 5 cents Transient Vavm broker Peddler: On foot ■\Vil h wagon Phot OLin^pher It inerant without regular studio Physician, optician, osteopath, or chiropractor. Plumber Public hall Real estate agent Rebal e st amp business Secondhand dealer Shooting gallery Soft drinks, dealer, retail Storage house, general Theater Ticket broker: Amusements Other Temporary merchant Traveling "sign writer Undert aker Upholsterer Veterinary surgeon Vaudeville, admission charge 10 cents Vault cleaner ." ■Warehouse, tobacco lyear lyoar lyear lyear lyear lyear lyear lyear 1 year, 1 year, 1 year 1 year, Iday. lyear lyear, 1 year, lyear, lyear 1 year 1 year 1 year 1 year, 1 year 1 year 1 year lyear 1 year, lyear, lyear 1 year 1 year, 1 year, lyear 1 year, 1 year, 1 year, I year, lyear. LEXINGTON. Advertising agency Agent: Canvassing from house to house Lightning rod I'acking house Renting or leasing houses or real estate Architect Athletic club, managing boxing contests Attorney at law -\ net ion house Auctioneer Automobiles and trucks for hire: 1 machine Each additional machine Barber shop, each chair Bathroom, public Billiards or pool: liable Each additional table Billposter, bill distributor, or sign advertiser Blacksmith shop Bowling: 1 alley Each additional alley Boxing or wrestling contest, not managed by club.. Broker: Commission, bona fide purchases Commission, futures Live stock Merchandise Railroad ticket Real estate Stock Theatrical ticket Carriage or wagon shop Candy or fruit stand on street Cash register or computing scales sold from samples. Chattel loan company Chiropodist Circus or menagerie: Main show Each additional separate exhibition Exhibiting outside city limits, street parade Entertainment under canvas without menag- erie, with street parade Cleaning and dyeing Coal or fuel, including sale ofsand, lime, cement, etc. Each additional yard, office, or agency Each wagon or cart in excess of 5 at any yard if tires are less than 4 inches in width If tires are 4 inches or more in width Cobbler, or shoe-repair shop Coca-cola or soft drmks, manufacture or bottling Cold storage, vegetables, and other merchandise f oUcction agency 1 year. 1 year. , 1 year. , 1 year., 1 year., 1 year.. 1 year.. 1 year.. 1 year.. 1 year., 1 year. . 1 year. . 1 year.. 1 year.. 1 year. . 1 year. . 1 year. , 1 year. 1 year lyear 1 performance. 1 year. 1 year. 1 year. 1 year, lyear. lyear. 1 year. 1 year, lyear. 1 year. 1 year. 1 year. 1 year. 1 day.. 1 day.. 1 day.. 1 day.. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. $10.00 50.00 10.00 15.00 U. 50.00 25.00 300.00 10. 00 10. 00 100,00 25.00 250.00 10.00 25.00 5.00 15.00 5.00 10.00 50.00 15.00 250.00 10.00 25.00 150.00 50.00 100.00 500.00 25.00 150.00 100.00 50.00 5.00 5.00 200.00 25.00 100.00 $50.00 25.00 25.00 50.00 25.00 10.00 100.00 10 00 50.00 15.00 25.00 10 00 2.50 10.00 25.00 10.00 100.00 10.00 10.00 5.00 10.00 100.00 1,000.00 10.00 25.00 25.00 25.00 25.00 50.00 10.00 25.00 10 OO 50.00 10.00 100.00 10 00 100.00 25.00 10.00 50.00 10.00 5.00 2.00 5.00 25.00 50.00 15.00 ' IJ per cent of amount of gross premiums during preceding year. 2 2i per cent of amount of gross premiums during preceding year. KIND OF BUSINESS UCENSED. License rate. LEXINGTON— Continned. nance hall. Dealer, retail: Brass knucVs and slung shots Drugs, rate based on amoimt of business Feed Fish Groceries, rate based on amoimt of business Ice Junk Meat store or peddler, each store or wagon Oil, retail from wagon Pistols Secondhand Other store, business or manufactory, rate based on amount of business Dealer, wholesale: Meat OU Other, rate based on amount of business Dentist Electrician Exhibition in buildings, except charitable Flying Dutchman, etc Garage, storage and repairs Hotel Huckster Insurance company, rate based on amoimt of busi- ness Exclusive plate-glass business Investment company Laundry or laundry agent Chinese Livery stable: Feed and hitch Feed, hitch, and livery Feed, hitch, livery, and sale Lumbervard or planing mill Each additional yard or mill Lunch stand on wheels Masseur and osteopath Medicine vender Merchant, temporar>^ Messenger ser\ice Night soil, hauling Pawnbroker Peddler; rate based on value of article sold Physician or surgeon Photographer Printer, job and bookbinding Publisher: Daily paper Weekly or monthly paper Restaurant Shoe-shining stand or parlor Shooting gallery Skating rink Stockyard Street vender, fruit, ice cream, pop corn, etc Tailor shop Theater or opera house Trading stamp business Trust and guaranty companies, etc. (except banks and trust companies paying taxes in lieu of license) Vehicles: Cart or dray Furniture wagon Night hawk, public carriage, etc Milk wagon Omnibus Spring wagon, not passenger Transfer wagon, tire 4 or more inches in width. . Tire less than 4 inches in width Watering or sprinkling cart Veterinary surgeon Warehouse or storage house, general, grain, or tobacco lyear 1 month. Iday lyear..., 1 year lyear lyear lyear 1 year 1 year 1 year 1 year 1 year.... lyear 1 year 1 year 1 year 1 year 1 year lyear 1 week... 1 year 1 week . . . 1 year 1 year 1 year 1 year 1 year 1 year 1 year lyear — 1 year 1 year lyear 1 year 1 year lyear 1 year 1 year 3 months 1 year lyear 1 year 1 week... 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 inonth . 1 year 1 year 1 year 1 year 1 year lyear lyear lyear 1 year 1 year 1 year lyear lyear lyear lyear 1 year 1 year 1 year LOUISVILLE. Accountant or auditor Advertising agent Architect .\ thietic club .Vttomev .Auctioneer, rate based on amount of sales Ball or dance, admission charged Ball or knife throwing devices Barber shop Bathhouse Bill distributor Billposter Boarding house Bowling, each alley Box ball, each alley $25.00 6.00 2.00 100.00 15.00-25.00 10 OO 5.00 10.00-15.00 1.50.00 50.00 20 00 25.00 100.00 250.00 10.00-25.00 50.00 150.00 10. 00 -2.5. 00 10 00 10 00 5.00 50.00 5.00 25.00 50.00 25.00 25.00-2.50,0 2.5.00 500.00 50.00 25.00 15.00 25.00 35.00 60.00 20.00 50.00 10.00 150.00 150.00 10.00 10.00 2.M.00 5. 00-75. 00 10.00 15.00 10.00 50.00 10.00 10.00 10.00 50.00 5.00 100.00 50.00 10.00 10.00 200.00 100.00 50.00 6.00 15.00 5.00 10.00 10.00 6.00 10.00 15.00 25. 00 10.00 25.00 lyear 1 year 1 year lyear lyear 1 year Each bull or dance 1 month Each addi- tional day... lyear 1 year 1 year lyear 1 year 1 year 1 year $10.00 25.00 10.00 2,5.00 10.00 25.00-100.00 12.50 30.00 2.00 5.00 10.00 25.00 125.00 10.00 25.00 50.00 74 SPECIFIED SOURCES OF REVENUE— KENTUCKY. KIND OF BUSINESS UCENSED. Period. License rate. LOUISVILLE— Continued. Broker: Lumber Merctiandise, rate based on amount of business. Stock and bond Ticket Tobacco Butcher Chauffeur, for hire Chiropodist Circus, menagerie, etc.; Principal show Side show Ci^nl engineer Claim agent Cold storage, each plant Collecting agency Concert, admission charged Concert hall Contractor: Private buildings Public, railroad, or bridge work Dancing school or academy Dealer: Bowie knives, dirks, brass knucks, or slung shots Cigarettes or cigarette paper Fresh meat, retail Fruit, vegetables, etc., from warehouse, car, boat, or landing Live stock Pistols, retail Playing cards, retail Secondhand goods Dentist Electric power or lighting plant: 200 kilowatts, or less, per kilowatt Additional, each kilowatt over 2u0 , Employment agent and intelligence olhco Entertainment, admission charged, in public building other than public hall Exliibition: Museum Scientific, electrical, or submarine. Theatrical Trained animals, entrance fee 50 cents or less: Principal show Side show Work of art, admission charged month day month Each addition- al day day Other exhibition or performance Feather renovator Fertilizer works Floating sawmills Flying Dutchman Garage, public Grain elevators, each Hearse Uotels, lodging houses, etc., rate based on number of rooms Hucksters day day month Each addition- al day day year year year day year year year Insurance: Adjuster or advisor. Company year year months. ' 1.00 1.25 25.00 5.00 50.00 5.00 30.00 2.00 10.00 50.00 10.00 30.00 2.00 12.50 25.00 125.00 25.00 5.00 100. 00 100. OO 6.00 10.00-150.00 20.00 12.50 125.00 50.00 10.00 10.00 50.00 10.00 50.00 35.00 5.00 25.00-40.00 10.00 200.00 100.00 250.00 100.00 50.00 25.00 10.00 5.00 200.00 10.00 350.00 20.00 12.50 5.00 10.00 10.00 25.00 25.00 5.00 150.00 250.00 25.00 225.00 • Selling steam heat, 25 per cent additional. 2S2.50 on each SlOO of premiums received on business done in city during the previous year. 8 .Tanuary 1 to September 1. ' May 1 to Seplemt)er 1. Solicitor lunk dealer or merchant Laundry Branch oflice Solicitor Leaf tobacco inspector Lecture, admission charged Livery stable, according to number of stalls. . Massagist Meat-packing establishment Mercantile agent Merchant Messenger service Midwife Milk vender, each wagon Money lender, on chattel mortgages or assignments Oculist, physician, surgeon, or osteopath Pawnbroker Peddler Pension agent Photographer Pool and billards, each table Private detective Private policeman Promoter Public hall, theater, museum, etc. Real estate agent Rendering or tanking house year, year, year, year, year, year, year, year. day day year year year year.... concert . day year, year, year. year year year months.. year. , year, year, year, year, year. year, year, year. day.. year year Each addition- al year year year year year year year lecture year year year year year months » months* year year year year year year year months month year 5 ear year year year year year year year 52.5.00 25. 00-.50. 00 60.00 50.00 35.00 25.00 3.00 10.00 300.00 25.00 10.00 25.00 100.00 60.00 5.00 12.50 25.00 100.00 25.00 1.000.00 10. 00-50. 00 25.00 15.00 100.00 40.00 100.00 10.00 15.00 10.00 KINI> OF BUSINESS UCENSED. Period. License rate. LOUISVILLE— Continued. Hestaurant or eating house, rate based on amount of sates Scavenger Seller of debentures, etc Sowing machine agent or solicitor Shooting gallery Skating rink Stockyard Street sprinkler Surveyor Swimming pool Telephone pay station Towel supply company Trader Trading stamp business Veterinary: Dentist Surgeon Warehouse and storage house: Storing one commodity, 1 storehouse Each additional storehouse Storing more than one commodity, 1 storehouse Each additional storehouse Weigher of cottonseed products 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year, 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year NEWPORT. Advertiaingj agent Sign writer Billiards or pool; Itable Each additional table Billposter Bowling, each alley Dance hall, public Distributor Gunpowder, sale of. Ice: Retail Manufacturer Junk: Retail with wagon Wholesale Laundry agent or owner Meats, fresh Milk vender: 1 wagon Each additional wagon Peddler: On foot With wagon Photograph agent Piano, electric Plumber Real estate agent Secondhand store Sewer tapper Sewing machine agent Slot machine, weighing or vending Penny Nickel Soft drinks, wholesale Solicitor Storage house Street faker Vault cleaner Vehicle, horse drawn; Express wagon Furniture car or moving van. . $15.0O-$150.0O 25.00 s 100. 00 10.00 60.00 50.00 500.00 («) 10.00 10.00 10.00 50.00 20.00 200.00 10.00 10.00 100.00 50.00 150.00 50.00 25.00 (') S5.00 70.00 15.00 10.00 75.00 15.00 30.00 35.00 1.00 10.00 25.00 75.00 18.00 50.00 10.00 30.00 15.00 10.00 25.00 10.00 10.00 20.00 20.00 25.00 10.00 25.00 LOO 10.00 150.00 10.00 25.00 100.00 25.00 8.00 15.00 5 Plus one-half of 1 per cent of gross receipts in excess of $10,000. *■ 3 per cent of gross earnings. " Vehicle license only. 3. — General license taxes. The following statement shows for each city the kinds of general licenses collected and the rates of tax imposed for the periods specified. Covington Louisville — Newpokt Kind of license. Vehicles: Biig?y Carnage Wagon, rate b-ased on number of ani- mals Automobile Motorcycle Vehicle, rate based on number of animals Vehicle, rate based on number of animals Period. 1 year. . . 1 year. . . 1 year... 1 year... 1 year... 1 year... 1 year... License rate. S3. 00 5.00 5. 00-20. 00 6.00 2. OO 3. 00-25. 00 3. 00-10. 00 4. — License taxes on dogs. There is an annual dog license tax of $:? eacli in Covington, §2 each in Louisville, and 51 each in Le.xington. SPECIFIED SOURCES OF REVENUE— LOUISIANA. 75 LOUISIANA. 1.— Special assessments. a. — For public improvements, la New Orleans the entire cost of paving streets, setting curbs, and constructing sidewalks is assessed against benefited property. In Shreveport the entire cost of i>aving streets and alleys and setting curbs is assessed against benefited property. b. — For public services. No special assessments are levied for public 8er^'ices. 2. — Business taxes other than on the liquor traffic. a. — Collected without issue of license. No business taxes are collected without issue of license. 6. — Collected ivith issue of license. The following statements show for each city the kinds of busi- ness licensed and the rates of tax imposed for the periods specified. KIND OF BUSINESS UCENSED. Period. NEW ORLEANS. Attorney at law, rate Lased on gross annual receipts. . Bank, hanking company, association, corporation, or agency (domestic), rate based on capital and surplus Banking business, private, rate based on capital invested Benevolent or Iralerual association soliciting mem- liership from house to house, e.xcept secret fra- ternal associations in city, rate based on gross annua I receipts Billiards, bagatelle, pigeonhole, Jenny Lind, or pool, each table Bulpostin;^, rate based on gross annual receipts Boarding house, with 6 or more guest rooms and not in connection with school or college, rate based on number of such rooms Business, not otherwise provided for, rate based on gross annualreceipts Circus, museum, menagerie, orothertravelingshow, rate based on number of proprietors and employees Clocks, traveling vender Collection agency or agent, rate based on gross an- nualreceipts Conccrtsaloon, withsensationalperformances Contractor, master builder, or mechanic employing assistants, rate based on gross annual receipts Cotton ginnery, 400balesor more per annum, except of farmers guining their own or their tenants' cot- ton, rate based on gross annual receipts Cotton compress, or pickery, rate based on gross annualreceipts Cottonseed oil, manufacture of, rate based on gross aiuiual receipts Cottonseed-oil cake or cottonseed-oil meal, manu- facturerof,rate based on grossannual receipts Del)enture or loan and investment company, rate based on gross annualreceipts Dentist, rate based on gross annual receipts Draying, trucking, or keepingcabs,carriages,hacks, or horses for hire, rate based on gross annual re- ceipts Editor, rate based on grossannual receipts Electric light company (domestic) rate based on gross annual receipts Express company (domestic), rate based on gross annualreceipts Factor or commission broker, for bona fide delivery, cotton, grain produce, sugar, money, bond, real estate, etc., rate based on gross annual commis- sions or brokerage Foreign corporation: Bank, coal oil, turpentine, petroleum, naphtha, benzine, or other mineral oil, sale of, on each $l,OOUof sales Electric light or power supplying or renting, electrical appliances, on each Sl.OiX) of gross receipts Express business, on each $1,000 of gross earn- ings within city from intrastate business, in- cluding prorata of interstate business Meats, dealing in, on each S1,000 of proceeds from business done in city Telegraph company, on each SlOO of gross re- ceipts at city oilice from intrastate business upon which no other municipal Ucense tax is paid in state Telephone company, on each Sl.OfX) of gross receipts at city otfice from intrastate business upon wliich no other municipal license tax is paid in state , lyear.. lyear.. 1 year. . lyear.. lyear. . 1 year. . 1 year . . lyear.. 1 year . . lyear. . lyear. . 1 year . . lyear. . lyear.. lyear. . lyear.. lyear. . lyear. . lyear. . lyear.. lyear.. lyear. . lyear. . lyear. . 1 year . . 1 year , lyear. lyear. lyear. lyear. License rate. «5.00-S60.00 50.00-4,500.00 75. 00-500. 00 150.00-375.00 10.00 5.00-120.00 9.00-360.00 5. 00-60. 00 30.00-500.00 200.00 30.00-400.00 5,000.00 10.00-150.00 20.00-6,250.00 20.00-6,2-50.00 5. 00-75. 00 20.00-6,250.00 75.00-3,000.00 5. 00-60. 00 5.00-120.00 5.00-60.00 10.00-6,250.00 :0. 00-6, 250. 00 25.00-1,750.00 17.00 5.00 10.00 2.00 3.00 5.00 KIND OP UUSINES3 UCENSED. Period. License rate. NEW ORLEANS— Continued. Cas light business, rate based on gross annual re- ceipts Hall, for balls or cntertaiuments, not elsewhere pro- vided for, rate i);ised on stealing capacity Horse or mule trader, itinerant Hotel, with 6 or more guc^t rooms, lodging and eat- ing combined, rate based on the numl>er of such rooms Insurance, guarantee, surety, or indemnity com- pany: Life or accident insurance company, except secret or fraternal benevolent association, rate based on amount of prenuums for busi- ness done in city on risks within state Other company, rate based on amniint of pre- miums for business done in city on risks with- in state and those risks without state upon which no license tax has been paid: Plate glass or steam boiler insurance com- pany Fire, river, marine, or other insurance com- pany or guarantee, siu"ety, or indemnity company Jeweler, based on'gross aimnal receipts , Landing for merchandise, rate based on gross an- nual receipts Lending money on, or purchasing salaries or wages except by bank, rate oased on capital in use , Lightning rods, traveling vender Loans or advances on salaries or wages, rate based on capital in use Lodging house, with or more guest rooms, rate based nn number of furni.'^hed guest rooms Merchant, rate based on gross annual sales; Retail. 1 Two and one-half per cent of gross profits, minimum license tax rate for banks lending money otherwise than on real estate, SI, 000. "Wholesale Moving-picture exhibition, etc., rate based on seat- ing capacity Omnibus, regular coach, or herdic business, rate based on gross annualreceipts Pawnbroker or proprietor of loan office, rate based on capital in actual use Peddler or hawker, except of ice or own products: On foot On horseback With vehicle, 1-horse or 2-horse, respectively With watercraft Poultry, eggs, vegetables, orfruit Photographer, rate b;ised on gross annual receipts.. Physician or oculist, rate based on gross annual receipts Pistols or rifles, or cartridges therefor, except rifles and rifle cartridges of 22 and 25 caliber, rate based on gross sales: Retail W holesale Race track, where horses are run for purses, and entrance fee charged Shootmg the chute or miniature railroad, rate based on gross annual receipts Slaugnterhouse, rate based on gross annual receipts. Soda water, mead, confections, cakes, etc., sale of, rate b;ised on gross sales Steamboat agency, rate based on gross annual re- ceipts Stevedore, based on gross annual receipts Stocks and bonds, sale of, by traveling agent Stoves, traveling vender Street railroad, horse, steam, or electric Sugar or molasses refming, except granulating of simp by planter for other planters during rohing season, rate based on gross armual receipts Telegraph or teU-iphone company (domestic), rate based on gross aimual receipts Tenpins, each alley Theater, opera House, ampMtheater, etc., rate b;ised on seatmg capacity Ticket seller or dealer, railroad or steamship, rate based on number of companies represented Tobacco, cigars, or cigarettes, manufacture of, rate based on gross annual receipts Toll bridge or ferry, rate based on gross annual re- ceipts Towboats or tueboats, operating rate based on gross annualreceipts Trading stamp business, rate based en gross annual receipts Transfer business, rate based on gross annual re- ceipts Undertaker, etc., rate based on gross aimual receipts Warehouse or storage mom, receiving $350.00 per year or more, rate based on gross annual receipts. Sugar or molasses, or bot h Waterworks, rate based on gross annual receipts lyear. 1 year, 1 year. 1 year. 1 year.. 1 ypar.. 1 year.. 1 year. . 1 year. . 1 year.. 1 year. . 1 year.. 1 year.. 1 year., 1 year., 1 year., 1 year., 1 year., 1 year., 1 year., 1 year., 1 year., 1 year., 1 year. 1 year., 1 year., 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year.. 1 year.. 1 year., 1 year.. 1 year.. 1 year.. 1 year.. 1 year., 1 year.. 1 year., 1 year., lyear. 1 year., 1 year., $20-16,250.00 27.50-250.00 100.00 15.00-600.00 1 year... 120.00-9,000.00 50.00-1,500.00 150.00-4,500,00 5.00-GO.OO 30. 00-400. 00 300.00-3,000.00 200.00 250.00-500.00 7. 50-300. 00 5.00-3,500.00 50.00-3,500.00 50.00-400.00 30. 00-40. 00 375.00-500.00 50.00 60.00 75.00-100.00 200.00 (») 5.00-60.00 5.00-60.00 100. 00-200. 00 25.00-50.00 2,500.00 Ivear 20.00-6,250.00 1 year 20.00-6,250.00 5.00-50.00 5.00-120.00 5.00-120.00 5.00 200.00 20.00-6,250.00 20. 00-6, 250. 00 10.00 50. 00-400. 00 25. 00-.50. 00 20.00-6,250.00 5.00-120.00 30.00-400.00 5,000-10,000.00 30. 00-400. 00 5. 00-120. 00 30. 0O400. 00 75.00-1,000.00 20.00-6,250.00 3 One-fifth of rate fur other peddler or hawker. 3 Three-eighths of 1 per cent of gross ai f gross annual receipts. 76 SPECIFIED SOURCES OF REVENUE— MAINE. KIND OF BUSINESS LICENSED. Period. License rate. SHREVEPOET. Attorney at law, liased on gross annual receipts Automobile or herdic business, rate based on gross annual receipts Transporting passengers at 5 cents each Bank, rate ba,sed on capital and surplus Billiards, bagatelle, pigeonhole, Jeiuiy Lind, or pool, each table BUlposting, rate based on gross annual receipts Boarding house with G or more guest rooms and not connected with school or college, rate based on number of rooms Business not otherwise proWdcd for, rate based on gross aiuiual receipts Circus, museum, menagerie, or other traveling show, rate based on nmnber of proprietors and em- ployees Clocks, travehng vender Collection agency or agent, rate based on gross annual receipts Contractor, master builder or mechanic employing assistants, rate based on gross annual receipts Cotton compress, gin, or pickery, rate based on gross annual receipts Cottonseed oil, cake or meal, manufacturing, rate based on gross annual receipts Debenture or loan and investment company rate based on gross annual receipts Dentist, rate based on gross aimual receipts Draying, trucking, or keeping cabs, carriages, hocks, or horses for hire, rate based on gross aimual re- ceipts Editor, rate based on gross annual receipts Electric Ught company (domestic), rate based on gross annual receipts Electric light or power, supplying or renting elec- trical appliances, or machines, on each S1,000 of gross receipts Express business, on each $1 ,000 of gross earnings to city office from interstate business Expre^ss company (domestic), based on gross annual receipts Factor or commission broker, cotton, grain, pro- duce, sugar, money, bond, real estate, or other, rate based on gross annual commissions or broker- age. Foreign corporation, etc Coal oil, turpentine, petroleum, naphtha, ben- zinc, or other mineral oil, selling, on each SI ,000 of sales in city Meats, dealing in, on each S1,000 of business done in city Telegraph company, on each SHX) of gross re- ceipts at city office from interstate business. . Garage, rate based on gross annual receipts Gas for light or fuel, rate based on gross aimual re- ceipts Hotel lodging and eating combined, 6 or more guest rooms, rate based on number of such rooms Insurance, guaranty, surety, or indemnity com- panyj rate based on amount of gross anmml prcmunns on risks located in city, contracted for in city or from office in city for which local license tax is not paid elsewhere: Life or accident insurance company Other company Jeweler, rate based on gross aimual receipts ." Landing for goods or vehicles, rate based on gross annual receipts Lending money on, or purchasing time or wages, rate based on capital in use Lightning rods, traveling vender Lodging liouse, 6 or more guest rooms, rate based on number of such rooms Mercantile business, rate based on gross annual sales ■Wholesale 1 year. 1 year., 1 year. 1 year.. 1 year. . 1 year.. 1 year. 1 year. 1 year. 1 year. 1 year. I year. 1 year. 1 year. 1 year. 1 year. lyear. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year 1 year 1 year . 1 year. $."). 0O-S60. 00 30. 00-40. 00 15.00-20.00 75.00-1,200.00 10.00 5. 00-120. 00 9. 00-300. 00 5.00-60.00 30. 00-500. 00 200.00 30. 00-40. OO 10. 00-150. 00 20.00-2,500.00 20. 00-2, 500. 00 75. 00-100. 00 5. 00-60. 00 5.00-120.00 5. 00-60. 00 20.00-2,500.00 5.00 10.00 20.00-2,500.00 25.00-375.00 1 year 1 year 1 year 1 year. lyear. lyear. 1 year. lyear. lyear. 7.00 2.00 3.00 30.00-40.00 20.00-2,500.00 15.00-600.00 120. 00-3,600.00 '.10. 00-450. 00 5.00-6U.00 30.00-40.00 30.000-3,000.00 200.00 5.00-300.00 50.00-3,000.00 KIND OF BUSINE.SS UCENSED. Period. License rate. SHREVEPORT— Continued. Moving-picture exhibition, etc., rate based on seat- ing capacity Omnibus or regidar coach, business rate based on gross annual receipts Peddler or hawker, except of ice or own producte: On foot On horseback With vehicle, 1-horse, or 2-horse, respectively. . . With water craft Peddling poultry, eggs, vegetables, and fruit Photographer, rate based on gross ammal receipts. . . Physician or oculist, rate based on gross receipts Pistols or rifles or cartridges therefor except rifles and rllle cartridges of 22 and 25 caliber, rate based on gross sales; lietaU Wholesale Shoot-the-chutes or minature railroad, rate based on gross annual receipts Slaughterhouse, rate based on gross annual receipts . . Soda water, mead, cakes, etc., sale of, rate based on gross sales Steamboat agency, rate based on gross annual re- ceipts Stevedore, rate based on gross annual receipts Stoves, traveling vender Street railway, horse, steam, or electric, rate based on gross receipts Sugar or molasses, refining, rate based on gross annual receipts Telegraph or telephone company, domestic, rate based on gross annual receipts Tenpins, each alley Theater, opera house, ampitheater, etc., rate based on seating capacity Tickets, railroad or steamboat, dealer, rate based on number of companies represented Tobacco, cigars or cigarettes, manufacturing, rate based on gross annual receipts Toll bridge or ferry, rate based on gross amiual re- ceipts Towboats operating, rate based on gross annual re- ceipts Trading stamp business, rate based on gross annual receipts Transfer business, rate based on gross armual re- ceipts Undertaker, etc., rate based on gross annual re- ceipts Warehouse or storage room receiving 300 or more per year, rate based on gross annual receipts: Sugar and molasses, or either Other Waterworks, rate based on gross annual receipts 1 year. 1 year. 1 year. 1 year. 1 year, lyear. lyear. 1 year, lyear. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year, lyear. lyear. lyear. S7.5. 00-8100. OO 30. 00-40. 00 20.00 60.00 75. 00-100. 00 200.00 (') 5.00-6.00 5.00-60.00 100. 00-200. 00 25. 00-50. 00 20.00-2,500.00 20.00-2,500.00 5. 00-50.00 5. 00-120. 00 5. 00-120. 00 200.00 50.00-100.00 lyear 120.00-2,600.00 1 year. 1 year. 1 year. lyear. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year 1 year 1 year 20.00-2,500.00 10.00 75.00-100.00 25.00-50.00 20.00-2,500.00 5. 00-120. 00 30. 00-40. 00 5,000-10,000.00 30.00-40.00 5.00-120.00 75.00-110.00 30.00-10.00 20.00-2,500.00 ' One-fifth of rate for other peddler or hawker. 3. — General License Taxes. In New Orleans automobiles are taxed at the rate of 25 cents per horsepower per year, motorcycles $2 each per year, and motor trucks $7.50 each per year. These taxes are collected by the state but 90 per cent is paid into the city treasury. 4. — License taxes on dogs. New Orleans levies an annual license tax of .|2 each on all dogs; Shreveport, a tax of ?1 each on male dogs and |2 each on female dogs. MAINE. 1. — Special assessments. a. — For public improvements. The entire cost of opening streets, 50 per cent of the cost of setting curbs and constructing sidewalks, and 6Cf per cent of the cost of constructing lateral sewers are assessed against benefited property in Portland. b. — For public services. The entire cost of moth extermination and 90 per cent of the cost of street sprinkling are assessed against benefited property. 2. — Business taxes other than on the liquor traffic a. — Collected without issue of license. The state collects business taxes from telegraph, telephone, and railroad companies and pays therefrom to each city or town in the state an amount equal to 1 per cent of the capital stock of such com- panies held by residents of that municipality, the total so paid not exceeding the amount collected. The tax imposed on each tele- graph or telephone company varies according to the amount of the gross annual receipts collected within the state from 1 J per cent to 6 per cent of such receipts. The tax imposed on each railroad com- SPECIFIED SOURCES OF REVENUE— xMARYLAND. ^ i pany for each mile of railroad operated within the state is a per- centage of the average gross transportation receipts per mile of the entire system both within and without the state, the percentage varying according to the amount of such average receipts per mile from one-fourth of 1 per cent to 4 per cent for a street-railroad com- pany, and from one-half of 1 per cent to uj per cent for any other railroad company. h. — Collected with issue of license. The following statement shows for Portland the kinds of busi- ness licensed and the rates of tax imposed for the periods specified. KIND OF BUSINESS UCENSED. I'ORTLAND. Ashman Auctioneer Billiards Bowling alley Circus, rate fi.xed by board of aldermen Employment ofRce". Explosives Period License rate. 1 year 1 year 1 year I year liiay. 1 year 1 year. 80.50 2.00 10.00 10.00 5.00-100,00 •25.00 1.00 KIND OF BU.SINESS UCENSED. Period. POUTL.VN))— Continued. Junk dealer Merry-go-round Newsboy Pawnbroker Shooting gallery Show, rate fixed by board of aldermen Skating rink Special poUce Theater Victualer License rate. 1 year... 1 month 1 year... 1 year... 1 year... 1 day . . , 1 year... 1 S'ear... 1 year... 1 year... (') SO. SO e.oo .so 5.00 s.oo 5.00 1.00 25.00 1.00 * Not less than SI. 3. — General license taxes. No general license taxes are collected in Portland. 4. — License taxes on dogs. Dog license taxes are collected by the state but not by the city of Portland. IVIARYLAND. 1. — Special assessments. a. — For public improvements. In Baltimore the entire cost of opening streets is assessed against the benefited property. For street pa\4ng, assessments are le\ded and collected in ten annual installments each of which is determined as follows: 15 cents per front foot on streets 30 feet wide, or over, from curb to curb; 10 cents per front foot on streets 15 feet to 30 feet wide; and 5 cents per front foot on streets less than 15 feet wide. On streets with railway tracks the railway company is assessed 50 per cent of the cost of paving. b. — For public services No special assessments are levied for public services. 2. — ^Business taxes other than on the liquor traffic. a. — Collected without issue of license No business taxes are collected without the issue of a license. b. — Collected with issue of license. The following sta,tement shows the kinds of business licensed and the rates imposed for the periods specified. KIND OF BUSINESS UCENSED. Period. License rate. BALTIMORE. Bacon, selling on streets from wagon. Bagatelle, each table Billiard andpool, each table Bowling, each alley Cab 1 Coal oil Employment agency Entertainment GasoUne stoves, selling of Hack Lightering scow Merchandise (women) Night soil Package cart Pawnbroker Peddler Pushcart, fniit Sausage, selling of 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 entertain. ment 1 year 1 year 1 year lyear lyear 1 year 1 year 1 year lyear 1 year $50,00 10,00 10.00 50,00 3.00 1.00 25.00 1.00 10.00 5.00 2.00 5.00 2.50 1.00 200,00 7,00 2.00 6.00 KIND OF BUSINESS UCENSED. Period. License rate. BALTIMORE— Continued. Street car Telegraph, electric light and telephones Theater and moving picture Vender, fniits and vegetables: Basket Wagon Wagon, rate based on number of horses used lyear | i.'i.OO 1 vear 2,00 lyear 50.00 Ivear 2.00 Ivear 5.00 lyear 2.0O-12.0O 3. — CtENERAL license TAXES. General license taxes on automobiles and motorcycles are col- lected in Baltimore. These are leWed by the state of Maryland and collected by the state commissioner of motor vehicles. After deducting from the total receipts the expense of his office, 20 per cent of the remainder is paid over to the city of Baltimore, the balance being retained by the state. The kinds, periods, and rates of tliese license taxes are shown in detail in the statement which follows. KIND OF UCENSE. Automobiles: With pneumatic tires- Private use, 1 to 10 horsepower Additional for each horsepower over 10, . For hire^ 1 to 10 horsepower not operated on tLxed schedule Additional for each horsepower over 10. . With solid tires, carr>ing capacity 1 ton Additional for each ton over 1 Trailers, each I>ealer, first set of tags Each additional set Operator, oi^-ner Chauffeur Motorcycles Dealer, first 4 registration tags Each additional tag Operator, owner Period. License rate. $5.00 1 year. . . .50 1 vear 10.00 1.00 1 vear 8.00 6.00 1 vear 5.00 20.00 1 year 10.00 Not limited . . . 1 vear 2.00 3.00 3.00 1 vear 8.00 2.00 Not limited... 1.00 4. — License taxes on doos. Annual dog license taxes are imposed at the rate of $2 each for the first year and $1 each for renewal. 78 SPECIFIED SOURCES OF REVENUE— MASSACHUSETTS. MASSACHUSETTS. 1. — Special assessments. a. — For public improvements. For certain municipal outlays or public improvements of a per- manent character made by the municipalities of Massachusetts, special assessments on real property benefited are levied as follows: For opening and grading streets: Waltham, one-half of the cost; Lowell and Newton, the total cost; Springfield, usually one-half of the cost; Brookline, usually the total cost; Fitchburg, usually about one-half of the cost of opening streets; Maiden, one-third of the cost of opening and improving private ways taken over by the city for new streets. For paving streets and alleys: Waltham, one-half of the cost; Newton, the total cost; Springfield, usually one-half of the cost; Boston, average, about one-half of the cost; Pittsfield, two-thirds of the cost of paving streets. For curbs and sidewalks: Quincy, one-third of the cost; Brockton, Chelsea, Everett, Haverhill, Holyoke, Lawrence, and Pittsfield, one-half of the cost; Worcester, three-fourths of the cost; Lowell, the total cost; Boston, average, about one-half of the cost; Cam- bridge, the cost of the material only; Newton and Waltham, one- half of the cost if not in excess of 1 per cent of the assessed valuation of the abutting property; Lynn, Maiden, New Bedford, and Somer- ville, one-half of the cost of sidewalks; Fall River, for sidewalks, an amount not to exceed 1 per cent of the assessed valuation; Fitch- burg, for sidewalks, one-half of the cost, and for curbs, the cost of the material only; Springfield, for sidewalks, the total cost, and for curbs, the cost of the material only. For street betterments, Worcester, from 50 per cent to 100 per cent of the cost according to the benefits derived. For street better- ments, including curbing and the original grading of streets, biit not regrading, Somerville, one-half of the adjudged benefits, the assess- ments usually amounting to more than one-half of the cost, but al- ways less than the total cost. For sewers: Taunton, one-tliird of the cost; Brookline, three- fourths of the cost; Everett, 50 cents per front foot; Boston, average, about one-half of the cost, but not exceeding $4 per running foot; Cambridge, 28 cents per front foot and 5.2 mills additional per square foot to a depth of 100 feet; Fitchburg, from 55 to 83 cents per front foot according to the distance from the sower, amounting to aliout one-fifth of the cost; Lawrence, 6.5 mills per square foot to a depth of 100 feet of adjoining lots; Worcester, from a small fraction of the cost in the case of expensive work, to the total cost in the case of inexpensive work, averaging from $1.25 to ll.SO per front foot, or about one-half of the cost; Lowell, 1 cent per square foot up to 100 feet depth of adjoining lots, usually amounting, in the case of lateral sewers, to about one-half of the cost; Pittsfield, 2^ per cent of the cost of lateral sewers and of certain trunk sewers; New Bed- ford, an amount not to exceed tloree-fourths of the cost, averaging, in the case of trunk sewers, about 15 per cent of the cost, and in the case of lateral sewers, aboutone-half of thecost. For sewers. Maiden, $1 per front foot, or in lieu thereof, certain specified annual assess- ments, the property owner ha\'ing each year the option of discontinu- ing the annual assessments and paying the single assessment of $1 per front foot, either in lump sum or in installments, the annual assessments being as follows: For unoccupied land, 5 cents per front foot; for each building not using city water, an amount determined according to the circumstances; and for each single dwelling house using city water, from $5 to $15 according to the water rates for the house and 5 cents additional for each front foot exceeding 100 feet. For lateral sewers: Newton, one-half of the cost; Holyoke, two- thirds of the cost; Chelsea, three-fourths of the cost; Waltham, 99 per cent of the cost; Lynn, the total cost; Quincy, about one-third of the cost; Somerville, usually less than the cost; assessments amounting to the total cost being authorized by law; Salem, 50 cents per front foot; Brockton, average, about 50 cents per linear foot; Haverhill, assessments per front foot, amounting to about two- thirds of the cost. b. — For public services. For current expenses sustained or public services performed by the cities of Massachusetts, special assessments on real property l)enefited are levied as follows: For the protection of trees by moth extermination, all cities, the' total cost of work done on private property if not in excess of one- half of 1 per cent of the assessed valuation. For street sprinkling: Quincy, one-half the cost; Brockton, Chel- sea, Haverhill, Lawrence, Lowell, Lynn, Maiden, Pittsfield, Salem, Somerville, Springfield, Taunton, and Worcester, tlie total cost;. Fall River, 2 cents per front foot ; Cambridge, 4 cents per front foot; Newton and Waltham, 3 cents per front foot, amounting to less than the cost; Fitchburg, assessments per front foot varying according to the width of the street and amounting to about two- thirds or three- fourths of the cost. 2. — BUSI.VESS TAXES OTHER THAN ON THE LIQUOR TRAFFIC. a. — Collected without issue of license. No business taxes are levied by Massachusetts cities without the issue of a license. b. — Collected with issue of license. The following statements show for the different cities each kind of business licensed and the rates of tax imposed for the periods specified: KIND OF BUSINESS LICENSED. Period. License rate. BOSTON. Auctioneer Bai^eball parli Billiards or pool, each table Chauffeur Circus Common victualer Dance hall, rate based on capacity Detective, private Dog breeder: 5 (logs or less More than 5 dogs Driver of hackney carriage or truck Eggs, breaking and cannmg Explosives, keeping, storing, or selling Firearms, sale of Hackney carriage Hand cart Ice cream, confectionery, soda water, and fruit, sale of, on Sundays Innliolder Intelligence olTice, rate based on class Job wagon .Tunk: Collector Shop Killing horses Manicure or mas.sage Milk Musician, itinerant Pawnbroker Peddler, rate based on kind of goods Picnic grove Rendering Sausage manufacturing Secondhand dealer Sightseeing automobile, rate based on passenger capacity Theater: Moving picture Other Wild West show BROCKTON. Ammunition Auctioneer Billiards or pool: 1 table Each additional tuble 1 year. 1 year, 1 year. 1 year, 1 week 1 year, 1 year. 1 day,. 1 year. 1 year. 1 year. 1 year, 1 year, 1 year, 1 year, 1 year. 1 year. 1 year. 1 year, 1 year. 1 year. 1 year. 1 year. 1 year, 1 year. 1 year. 1 year. 1 year. 1 year, 1 year. 1 year, 1 year, 1 year. 1 year. 1 year, 1 year, 1 week 1 year, 1 year, 1 year. 1 year. S2.00- 100.00 3.00 .50 1,000. 00' 6.00- 10.00-50.00 2.00 10.00' 25.00' 50.00 .50 1.00 1.0» 2.00 1.00 1.00' 5.00' 5.00 25.00-50.00 1.00 2.00' 5.00 l.OO l.OO' .SC l.Ofh 50.00 5.00-25.00 5.00- 1.00 1.00 5.00 10.00-50.00 75.00 100.00 500.00 SI. 00 2.0O 10. Off 5.0» SPECIFIED SOURCES OF REVENUE— MASSACHUSETTS. 79 KIND OF BUSINESS UCENSED. BROCKTON— Continued. Period. License rate. KIND or BUSINESS UCENSED. CHELS.V— Continued. rerlod. License rate. Bowling; 1 alley Each additional alley Common victualer Detective, private Dry defining Firearms Garage: Original license Renewal Gasoline: Original license Renewal ITackney Ice cream, confectionery, soda water, and fruit, sale of, on Simdays Iiuiliolder Intelligence office Job wagon Junk: Collector Shop Manicure, massage, etc Milk Moving-picture house or other tlieater Municipal market Pawmbroker . Peddler Second-hand dealer Slaughterhouse Swill and tallowy collection of Transportmg liquors Undertaker 1 year 1 year 1 year 1 year 1 year 1 year, 1 year 1 year, 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year, I year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. BROOKLINE. Auctioneer Bowling, each alley Hackney Intelligence office Junk Manicure or massage Milk dealer Peddler Pool or billiards, each table Transporting liquors CAMBRIDGE. Auctioneer Automobiles: Stand Truck Barrels or bo.xcs: Collector I caler Billiards or pool, each tabic Bowling, each alley Carriage Carriage stand Common victualer Dog breeder: 5 dogs or less More than 5 dogs Driver Entertainment: Week day Simday Furniture store Gasoline Guide Ice cream, confectionery, soda water, and fruit, sale of, on Sundays Ini elligence office Job wagon Job- wagon stand Junk collector or dealer Newsboy Pawnbroker Peddler, rate based on kind of goods Slaughtering Theater, rate based on size 1 year 1 year 1 year 1 year, 1 year, 1 year, 1 year, 1 year. I year. 1 year. 1 year 1 year 1 year 1 y«ar , 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 entertain' ment 1 entertain' ment 1 year 1 year 1 year I year 1 year 1 year 1 year 1 year 1 year 1 5'ear 1 year 1 year 1 year $10. 00 5.00 2.00 10.00 1.00 2.00 i.oa .50 1.00 .50 1.00 5.00 2.00 2.00 1.00 15.00 25.00 1.00 .50 25.00 1.03 50.00 25.00 2.00 1.00 1.00 1.00 1.00 52.00 2.00 1.00 2.00 2.00 1.00 .50 25.00 2.00 1.00 $2.00 1.00 1.00 .50 5.00 2.00 2.00 1.00 1.00 5.00 25.00 50.00 .50 1.00 2.00 5.00 1.00 1.00 2.00 2.00 1.00 1.00 10.00 .50 50.00 .50-25.00 1.00 25.00-50.00 CHELSEA. Auctioneer Billiards and pool BowUng alleys Common victualer Detective, private Fish curing Fowls, killing and dressing Grease collector Hall Ice cream, confectionery, soda water, and fruit, sale of, on Sundays 1 year 1 year 1 year 1 year 1 year 1 year 1 year, 1 year 1 year 1 year $2.00 10.00 10.00 5.00 10.00 2.00 2.00 2.00 10.00 5.00 Intcllij^'cnco office . 94.00 1 00 Joi)-WLigoii slund Junk: Collector 1 year 5 00 1 'ealer 20.00 Merrv-go-round 1 week 10 00 Milk dealer Oleomargarine dealer 50 Pawnbroker 50 00 Teddler Rag shop 1 00 Theater: Week days 1 year 50 00 1 performance. 6. GO EVERETT. .\uctioneer , Billiards or pool, each table Bowling, each alley Common victualer I'etective, private Employment biu^eau Collector Shop Lunch cart , Milk Peddler, rate based on kind of goods., Stal)le , Theater 1 year. I 1 year. 1 1 year. I 1 year. , 1 year. I 1 year. ! 1 year. 1 year. 1 year. 1 S'ear., 1 year. 1 year. 1 year. FALL RIVER. Auctioneer Bird store Bowling: 1 alley Each additional alley Circus, rate based on size and kind Common victualer Dance, concert, etc Detective Dray DjTiamite Elevator operator E-xlubition, rate based on size and kind Firearms Gasohne Hackney Hobbyhorse Ice cream, confectionery, soda water, and fruit, sale of, on Sundays Innliolder ." Intelligence office Junk collect or .■"unk or secondhand dealer Manicure Milk Motor boat Motor omnibus Night lunch stand Night soil sca\-enger Oleomargarine Pawnbroker. _ Peddler, rate based on kind of goods Polo Pool: 1 table Each additional table Poultry butcher Rendering Sausage manufacturing Skating rink Sunday concert Theater 1 year. 1 year. 1 year. 1 year. Ida.v.. 1 year. Iday.. 1 year. 1 year. 1 year. 1 year. iday.. lyear. 1 year. 1 year., Iday.. 1 year., 1 year., 1 year. , lyear.. 1 year. , 1 year. . lyear., lyear., 1 year.. 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year.. 1 day.. 1 year. . FITCHBURG. Auctioneer Bilhards or pool: liable Each additional table . BowUng, each alley Circus ' Dance, public Elevator operator: Original hcense Renewal Entertainment Garage GasoUne Hac-kney carriages: 1 carriage Each additional carria; Intelligence olfice $2.00 2.00 5.00 5.00 10.00 2.00 13.00 35.00 50.00 1.00 .50-25.00 1. 00 25.00 $2.00 1.00 5.0« 2.00 50.00-100.00 5.00 1.00 10.00 1.00 1.00 1.00 .50-10.00 1.00 1.00 1.00 .50 5.00 5.00 2.00 5.00 20.00 1.00 1.00 1.00 5.00 75.00 5.00 1.00 50.00 1. 00-25. 00 25.00 15.00 3.00 1.00 1.00 1.00 25.00 3.00-5.00 25.00 1 year 1 year 1 year 1 year 1 day 1 day lyear 1 year 1 day Not limited. Not limited . 1 year 1 year 1 year S2.00 10.00 5.00 5.00 50.00 1.00 l.OO .50 1.00 1.00 3.00 i.no ..50 2. on 80 SPECIFIED SOURCES OF REVENUE— MASSACHUSETTS. KIND OF BUSINESS LICENSED. Period. License rate. FITCHBURG— Continued. Job wagons: 1 wagon Each additional wagon Junk: Collector Shop Manicuie or massage Milk Oleomargarine Pawnbroker Peddler, rate based on kind of goods. Slaughterhouse Stable Sunday concert Theate'r Undertaker Wrestling match 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. Iday. 1 year. Iday. 1 year, Iday. HAVERHILL. Amusements Auctioneer Automobile truck Bowling, each alley Common victualer Firearms G arage GasoUne Hack , Ice cream, confectionery, soda water, and fruit, sale of, on Sundays Intelligence omce Jitney, per passenger capacity Job wagon Jimk: Collector Dealer Milk Night lunch Pawnbroker Peddler Pool, each table Secondhand dealer: With pawnbroker's license Without pawnbroker's license Sight-seeing car Slaughterhouse Taxicab Theater: Moving pictures- Week days J . .'i - Simday Moving pictiues and vaudeville — Week days Sunday HOLYOKE. Auctioneer Billiards or pool, each table Junk dealer Milk^ sale of, from wagon or store Mo\ung-picture house: Week days, rate based on size and admission charge Sunday Pawnbroker Peddler, rate based on kind of goods Rendering plant Secondhand dealer Tar roofer Undertaker Vehicle for conveyance of persons or goods, for hire. LAWRENCE. Auctioneer Billiards or pool: 1 table Each additional table. Bowling: 1 alley Each additional alley. Common victualer Dance hall Detective, private Dog breeder Drain layer: Originu 1 1 icense Renewal Elevator operator: Original license Renewal Employment agency Fireanhs, sale of Fireworks Fish, sale of Fruit or vegetables KIND OF BUSINESS LICENSED. License rate. SI. 00 .60 5.00 30.00 1.00 .50 .50 50.00 5.00-2.1.00 1.00 1.00 2.00 50.00 1.00 1.00 5.00 1 day, 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year, 1 year. 1 year, 1 year, 1 year, 1 year, 1 year, 1 year, 1 year, 1 year, 1 year, 1 year 1 year Iday. 1 vear iday. SI. 00 2.00 6.00 5.00 5.00 2.00 1.00 1.00 1.00 5.00 2.00 1.00 1.00 5.00 20.00 .50 50.00 50.00 25.00 5.00 5.00 50.00 5.00 1.00 5.00 23.00 7.50 50.00 15.00 1 year. 1 year. 1 year. 1 year. 1 year. 1 day. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year, 1 year S2.00 2.00 25.00 .50 25.00-50.00 2.00 50.00 15.00-25.00 1.00 2.00 .50 .50 1.00 1 year 1 year 1 year, 1 year 1 year 1 .year, 1 year 1 year, 1 year, 1 year lyear. 1 year 1 year, 1 year, 1 year. I .year, 1 year 1 year. $2.00 2.00 1.00 2.00 1.00 5.00 23.00 10.00 25.00 2.00 .50 1.00 .50 2.00 1.00 .50 1.00 5.00 LAWRENCE— Continued. Grease and bones ' 1 month.. Ice cream, confectionery, soda water, and fruit, sale of, on Sundays '. Jitney ." Jitney chauffeur Junk: Collector , Dealer Manicure ; MUk Oleomargarine Pawnbroker Peddler, rate based on kind of goods Secondhand dealer Skating rink Slaughtering Spring water '. Theater: Week days ' 1 year Sunday. .' ' 1 performance. Vender, itinerant i (' ) I year. , 1 year.. 1 year. , 1 year. , 1 year. . 1 Vear. . r 1 1 1 1 I 1 year. . year., year., year. . .year. , year., year. 1 year.. 2.00 6.00 1.00 25.00 10.00 2.00 .50 .50 50.00 1,00-25.00 2.00 25.00 1.00 1.25 25.00 5.00 (■) LOWELL. Auctioneer Billiards or pool: 1 table Each additional table- Carnival, traveling Circus, rate based on size Coffee house Common victualer Dance hall, etc., rate fixed by license commission... Detective, private '. Employment agency E.xplosives, sale of: Original license. Renewal Express wagon Firearms, sale of Fish cart Garage: Original license Renewal Hackney coach Ice creain, confectionery, soda water, and fruit, sale of, on Sundays Junk: Collector Dealer Limch wagon Motor omnibus Musician, itinerant Pawnbroker Peddler, rate based on kind of goods Secondliand dealer ." Theater, rate based on seating capacity 1 year , 1 year 1 year , 1 week Each addi- tional week . 1 day 1 year 1 year 1 year , 1 year 1 year , 1 year , 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year , 1 year 1 year , 1 year 5.00 l.«) 50.00 25.00 75. 00-100. 00 5.00 5, IX) 10 00-25.00 10.00 2.00 1.00 .56 1.00 10.00 10.00 1.00 .,50 1.00 5.00 2.00 10.00 50.00 10.00 10.00 60, 00 10.00-25,00 2.00 2,5.00-100.00 LYNN. Auctioneer Baseball ground Bill distributor Billiards or pool: 1 table Each additional table Bowling: 1 alley Each additional alley , Circus, rate based on number of rings , Common victualer Dance hall, etc Detective, private , Elevator operator: Original license , R enewal Emplo.vment olTice Firearms Garbage Gasoline: Original license Renewal Grease and bones Ice cream, confectionery, soda water, and fruit, of, on Sundays , Jitney, rate based on passenger capacity Junk: Collector Dealer Manicure Milk Oleomargarine Pawnl iroker Peddler Pul>liccar from stand Secondhand dealer Skating rink, rate based on size , » FLxed bv city ofHcials. 1 vear (=) 1 year 1 year 1 year 1 year 1 year (.'-) 1 year « 1 year lyear 1 year 1 year 1 year 1 year lyear 1 year Imonth 1 year lyear lyear 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 2 Not reported. S2.00 50.00 5.00 5.00 3.00 5.00 3.00 75. 00-150. 00 5.00 15.00-100.00 10.00 1.00 .50 2.00 2.00 .50 1.00 ..50 1.00 5.00 15. 00-25. 00 25.00 50.00 .50 .50 .50 50.00 25.00 1.00 0.00 50.00-75.00 SPECIFIED SOURCES OF REVENUE— MASSACHUSETTS. 81 KIND or UUSINESS UCENSED. License rate. LYNN— Continued. Slaughterliousc Street musician Tax ioib •. Tlieater or other amusement place, rate based on seat ing capacity Transporting liquors 1 voar $1.00 1 year 6.00 1 year 15.00 (I) 50.00-100.00 lyear 1.00 MALDEN. Auctioneer Badges Billiards or pool, each table Bowliii?, each alley Blasting Carriage, for hire Distril >ut ing advertising matter Fireworks Garage Gasoline Grease Hall Intelligence olTice Job wagon Junk dealer Manicure or massage Merrv-go-roimd Milk, sale o(, from wagon or store Movmg-pictiu"e house Oleomargarine Peddler, rate based on kind of goods. Show Transporting liquors 1 year 1 occasion - . 1 year 1 year Not limited 1 year 1 year Not limited Not limited Not limited 1 year 1 year 1 year 1 year 1 year lyear 1 week 1 year 1 year 1 year 1 year 1 day 1 year NE"VV BEDFORD. Auctioneer Billiards, pool, or bagatelle: 1 table 2 tables Each additional table Bowling: 1 alley 2 alleys Each additional alley Carrousel, etc Circus, rate based on size Common victualer or iimholder •. Detect ive, private Dog breeder: 6 dogs or less More than 5 dogs Driver, public vehicle Dry cleaner Firearms, sale oL Fish, sale of Garage Gunpowder dealer Ice cream, confectionery, soda water, and fruit, sale of, on Simdays Intelligence office Junk: Collector Dealer Manicure Milk Oleomargarine, sale of Pawnbroker Peddler, rate based on kind of goods Petroleum dealer Sausage manufacturing Scallops, gathering Shellfish from polluted waters; Storage depot for Gathering for storage depot , Gathering for bait Transporting and planting in clean waters Skating rink Slaughtering Special police Theater Vehicle, public NEWTON. Amusement park Auctioneer Billiards or pool, each table Bowling, each alley Common victualer Express wagon: 1 wagon Each additional wagon Hackney carriage or taxicab: 1 vehicle Each additional vehicle Iimholder ' Not reported, 37905°— 18 6 $2.00 1.00 2.00 2.00 1.00 1.00 .50 1.00 1.00 1.00 2.00 6.00 2.00 1.00 15.00 1.00 1.00 .50 5.00 .50 6. 00-2.5. 00 5.00 1.00 1 year. 1 year . 1 year. 1 year. 1 year. 1 year. 1 year. 1 week 1 day.. 1 year, 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 week 1 year. 1 year. 1 year. 1 year. $2.00 10.00 15.00 2.00 10.00 15.00 2.00 3.00 10. 00-50. 00 5.00 10.00 25.00 50.00 LOO 1.00 5.00 10.00 1.00 1.00 5.00 2.00 3.00 5.00 1.00 .60 .50 50.00 10. 00-25. 00 1.00 1.00 1.00 100.00 10.00 1.00 10.00 3.00 1.00 1. 00 20.00 1.00 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year, 1 year, 1 year. $10.00 2.00 2.00 2.00 2.00 1.00 .50 LOO .50 2.00 NEWTON— Continued. Intelligence office , Junk collector Peddler, rate ba,sed on kind of goods. Power t>oat. public , Secondhand dealer Transporting liquors 1 year 1 year 1 year 1 year 1 year 1 year [■ITTSFIELD. Auctioneer Bakery Barber Billiards or pool: Itable Each additional table Bowling, each alley Celebration Circus Detective Express wagon: 1 wagon Each additional wagon Firearms Hackney carriage Ice cream: Manufacturing Retail Wagon — 1 wagon Each additional wagon Intelllgenee office Junk dealer Each wagon Livery stable Manicure or massage Meat Mcrry-go-round Milk dealer or peddler Motor boat Oleomargarine Pa^vnbroker Peddler, rate based on kind of goods. Pop com Rendering Removal of dead animals Shooting gallery Skating rmk Slaughterhouse Taxicab Theater or similar amusement place . Truck: 1 truck Each additional truck Waste collector Wrestling match QUINCY. Auctioneer 1 year. Bowling, each alley 1 year. Common victualer 1 year. Dance hall 1 year. Employment office 1 year. Gasoline: Original license 1 year. Renewal 1 year. Hackney II year . Ice cream, confectionery, soda water, andfruit, sale of, on Sundays 1 year. Job wagon 1 year. Junk: j Collector I 1 year. Shop 1 lyear. Milk dealer 1 year. Moving-picture house i 1 year. Peddler, rate based on kind of goods 1 year. Pool, each table 1 year. SALEM. Auctioneer Billiards or pool, each table Bowling, each alley Builder Common victualer Drain layer Gasoline Hack or passenger automobile Ice cream, confectionery, soda water, and fruit, sale of, on Sundays Intelligence office Jitney, rate based on seating capacity Job wagon Junk: Collector Dealer • Fired by mayor. $2.00 10.00 1.00-2.5. 00 1.00 .5.00 1.00 1 year... 1 year... 1 year... 1 year... 1 year... 1 year. . , 1 day.. . 1 day... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year. . . 1 day... 1 year. . . 1 year... lyear... 1 year... 1 year... 1 year... lyear... 1 year. . . 1 year... 1 year... 1 year. . . 1 year... 1 year. . . 1 year. . . 1 year. . . 1 day . . . (») $2.00 .50 .50 5.00 3.00 5.00 3.00 10.00 1.00 .50 1.00 1.00 1. 00 1.00 1.00 .50 2.00 25.00 1.00 1.00 1.00 1.00 1.00 .50 1.00 .50 50.00 5. 00-25. 00 1.00 2.00 1.00 1.00 25.00 1.00 1.00 1.00 .50 15.00 1.00 $2.00 5.00 5.00 15.00 2.00 2.00 .50 1.00 5.00 1.00 10.00 20.00 .50 15.00-25.00 5.00-25.00 6.00 1 year. 1 year. 1 year, lyear. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year, 1 year. 1 year, 1 year. $2.00 2.00 2.00 5.00 1.00 1.00 5.00 1.00 1.00 2.00 15.00-25.00 1.00 5.00 25.00 82 SPECIFIED SOURCES OF REVENUE— MASSACHUSETTS. KIND OF BUSINESS LICENSED. Period. License rate. S A L EM— Continued. Milk, sale of Night soil Oleomargarine Pawnbroker Peddler, rate based on Idnd of goods. Soap grease 1 year... 1 year... 1 year... 1 year. . . 1 year. . . 1 month $.50 1.00 .50 50.00 3. 00-25.00 .50 SOMERVILLE. Auctioneer Billiards or pool, each table Bowling, each alley Common victualer Detective, private Drain layer Driver Entertainment, public Gasoline tank: Original license Renewal Grease collector, each team Hackney carriage Ice cream, confectionery, soda water, and fruit, sale of. on Simdays Innnolder InteHigence office Job wagon Job-wagon stand Junk collector Massage or manicure Melting and rendering Milk dealer or peddler Oleomargarine dealer Peddler, rate based on kind of goods Secondhand dealer Slaughterhouse Street musician Theater or other amusement place Transporting liquors 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 entertain- ment. 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 82.00 2.00 2.00 2.00 10.00 1.00 1.00 1.00 1.00 .50 2. OO 1.00 5.00 2.00 2.00 1. 00 l.OO 10.00 1.00 1.00 .50 .50 1.00-25.00 25.00 1.00 .50 48.00 1.00 SPRINGFIELD. Auctioneer Bowling alley Common victualer Dance Dead animals, removal of Detecti ve, private Elevator operator: Original Ucense Kenewal Exhibition Express wagon Ice cream, confectionery, soda water, and fruit, sale of, on Simdays Innnolder Intelligence olBce Massage or manicure Milk dealer Oleomargarine dealer Pawnbroker Peddler Ragpicker Secondhand dealer Theater: Week days Sundays". 1 year 1 year 1 year 1 night 1 year 1 year 1 year 1 year 1 day 1 year 1 year 1 year 1 year Not limited 1 year 1 year lyear 1 year 1 year 1 year 1 year 1 day (') $2.00 2.00 5.00 1.00 1.00 10.00 1.00 .50 1.00 5.00 5.00 2.00 1.00 .50 .50 60.00 25.00 3.00 2.00 '50.00-150.00 •5.00-25.00 TAUNTON. Auctioneer... 1 year S2.00 Billiards or pool: 25.00 Each additional table .... 1 year 2.00 2.00 5.00 1.00 Ice croam, confectionery, soda water, and frmt, sale 1 year 5.00 2.00 Job wagon 1 year 1.00 Junk: Collector. . 1 year 6.0O Dealer 1 year 2.00 1 Rate fixed by mayor. * Basis of variationin rates not reported. KIND OF BUSINESS LICENSED. Period. License rate. TAUNTON— Continued. $50.00 Milk dealer. 1 year. .50 1 year ,... 1.00 50.00 Peddler, rate based on kind of goods 1 year. 10. 00-25. 00 2.00 WALTHAM. Auctioneer Automoliile omnibus Barge, passenger Bilhards or pool, each table BowUng, each alley Common victualer Dance hall Fniit dealer Garage or gasoline InteHigence office Job wagon Junk collector Milk dealer Motor boat Peddler, rate based on kind of goods Secondhand dealer Theater, concert hall, or similar amusement place Transporting liquors Wrestling 1 year 1 year 1 year 1 year 1 year, 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year WORCESTER. Ammunition and explosives: Original license Renewal Auctioneer Ball game Bowling alley Concert Dance Detective, private Dog breeder: 5 dogs or less More than 5 dogs Fireworks: Retail Wholesale Garage or gasoline, or both: Original Ucense Renewal Hack Hack driver Ice cream, confectionery, soda water, and fruit, sale of, on Siuidays IntclUgence office It inerant musician Job wagon Jimk dealer Lecture Lunch wagon Merry-go-round Pawnbroker Peddler, rate based on kind of goods Petrolevim: Original license Renewal Pool or billiards Rag collector Roller skating Signs Slaughter of cattle Steamboat Theater $2.00 1.00 1.00 1.00 1.00 5.00 1.00 5.00 2.00 2.00 1.00 25.00 .50 1.00 1.00-25.00 5.00 25.00 1.00 1.00 1 year 1 year 1 year 1 season 1 year 1 day Iday 1 year 1 year 1 year 1 week 1 week 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 day 1 year 1 season 1 year 1 year 1 year 1 year 1 year 1 year 1 day Not limited 1 year 1 season Iday $1.00 .50 2.00 15.00 26.00 l.CO .50 10.00 25.00 50.00 1.00 5.00 1.00 .50 1.00 .50 5.00 10.00 1.00 1.00 10.00 ..W 100.00 25.00 50.00 5.00-25.00 1.00 .50 20.00 2.0O .50 1.00 1.00 1.00 1.00 3. — General license taxes. No general license taxes are imposed by Massachusetts cities. 4. — License taxes on dogs. Annual licease taxes on dogs are levied by cities of Massachusetts, as follows: Boston and Chelsea, males $2, and females $5; Worcester, males and females $1. SPECIFIED SOURCES OF REVENUE— MICHIGAN. 83 MICHIGAN. 1. — Special Assessments. a. — For public improvements. Of Michigan's eight cities of 30,000 iiihabitiints and over, Grand Rapids, Jackson, Kalamazoo, and Saginaw levy the entire cost of street opening upon tlie benefited property as special aesessmenta; Detroit levies assessments for 85 per cent and Flint for 75 per cent of the costs for the same piu-pose. Grand Rapids, Kalamazoo Lansing, and Saginaw assess against the benefited property the full cost and Flint 75 per cent of the cost of grading streets. All cities of Michigan levy upon benefited property for paving streets and alleys; Detroit, Flint, Grand Rapids, Jackson, Kala- mazoo, and Saginaw assessing the entire cost. Bay City 70 per cent, and Lansing Gfij per cent of the cost. Bay City assesses 70 per cent of the cost of paving alleys, lajdng sidewalks, and setting curbs; the other cities assess the entii'e cost against benefited property. Bay City and Grand Rapids levy against the property owners 100 per cent, Flint 75 per cent, and Lansing S3J per cent of the costs of trunk sewers, and Saginaw assesses for such sewers the estimated cost of a 12-tnch lateral. All the Michigan cities reported levy special assessments for building lateral sewers ranging from 75 per cent of the cost to the entire amount. Flint taxes the property owner 75 per cent and Lansing 8:3J per cent of the costs. The other cities levy a special assessment for the entire cost of the construction of lateral sewers. b. — For public services. No special assessments for public services are le\'ied except that in Flint the cost of making water and sewer connections is charged to the property owner and collected as special assessment taxes. 2. — Business taxes other than on the liquor traffic. (I. — Collected without issu£ of license. No business taxes are collected without issue of license in Michigan. 6. — Collected u'ilh issue of license. The following statements show for each city the kinds of busi- ness licensed and the rates of tax imposed for the periods specified. KIND OF BUSINESS LICENSED. Period. License rate. BAYCITV. Animals on street, exhibition Auctioneer Building mover Carnival, street Circus, rate based on admission charge.. Concert, under canvas.. Dog and pony show — Dray, public: I-horse 2-horse Exhibition, not otherwise licensed. Hawker or peddler Huckster Junk shop Medicine vender.. Milk Panorama, etc.. Plumber Sample distributor, medicine or merchandise: 1 person with vehicle Each additional person. Each person on foot Iday 1 day 1 year 1 week Iday Each addi- tional day. . 1 week Iday 1 day Each addi- tional day. 1 year I year 1 day 6 months. . Iday 1 year 1 year 1 week . . . . 1 day 1 year 1 week 1 day I year 1 day Each addi- tional day. . 1 day Each addi- tional day.. 1 day Each addi- tional day. S2.00 15.00 10.00 100.00 25.00-100.00 12.00-75.00 30.00 10.00 10.00 5.00 2.50 5.00 '25.00-100.00 10.00 1.00 20.00 3.00 50.00 10.00 1.00 10.00 2.00 5.00 3.00 1.00 LOO .50 1.00 .50 > At the discretion of the mayor. KIND or BUSINESS UCENSED. License rate. BAY CITY— Continued. Street vender Striking machine, lung tester, etc Trader, transient Vehicle tor hiie, rate based on number of horses. . . Whirligig, etc Trader, transient Vehicle for hire, rate based on number of horses. . Whirligig, etc I day.. 1 week 1 day.. 1 day.. 1 year. 1 week 1 day.. 1 day . lycar. 1 week 1 day. DETROIT. Auctioneer Baker Billiards or pool, each table Bowling, each alley Cement block, manufacturer Cigarette dealer Circus, admission 35 cents and over Concert Dance hall Detective , private Driving cattle Engineer: First and second class Third and fourth class Entertainment, not otherwise licensed Ferrvboat: fietroit-Canada Belle Isle Fireman or boiler operator Hand organ Ice wagon Inflammable liquids, use, sale, or storage: Druggist or otherretail dealer Dry cleaner Garage, pul^lic— Unlimited size With 2,000 square feet of floor space or less. Gasoline , retail, each service pump Gasoline tank, rate based on capacity Jobber Manufacturer Motion-picture Alms, storage Motor vehicle, repair shop Paint and oil, dealer or painter Spotter Junk: Dealer Shop Launch Loans, mortgage , or salary Lodging house Lunch wagon, night Meat: Shop Peddler Merry-go-roimd Milk: Wagon Store or depot Moving pictures Museum ._ Nickelodeon -' Observation stand Pawnbroker Peddler: Cart . hand or 1-horse 2-horse Foot Ice-cream Stand in street, or wagon Phonographic exliibit Pool room , each table Porter or nuiner Produce dealer Rendering Restaurant Roller coa-ster Secondhand store Shooting gallery Show and menagerie, combined Slaughterhouse Street band Taxieab Taxicab driver Theater Novelty Penny exhibit Ticket broker Truck 1 year 1 year 1 year 1 year 1 year 1 year Iday Each addi- tional day. 1 day '- - Each addi- tional day. 1 year ". . 1 year lyear 1 year 1 year 1 day Each a d d i - tional day. year, year, year, year, year. year, year. year, year, year, year, year. year, year, year, year, year. year, year, year, year, year, year. year, year, year. year, year, year. year, year, year, year. year year day year year year year year year year year year year year - day Each a d d i - tional day. . year ". .. year year year year year year year year tlO.OO 6.00 i.oe 10.00 2. 60-.5. 00 3.0O 1.00 10.00 2. 50-5. 00 3.00 1.00 810.00 .50 6.00 6.00 2.00 1.00 150.00 100.00 10.00 5.00 20.00 50.00 1.00 3.00 2.00 6.00 1.00 250.00 150.00 2.00 5.00 2.00 1.00 10.00 10.00 5.00 10.00 1.OO-.3.0O 25.00 10.00 10.00 5.00 2.00 5.00 1.00 6.0O 10.00 200.00 10.00 50.00 .50 40.00 25.00 2.00 1.00 25.00 60.00 50.00 100.00 200.00 10.00 20.00 1.00 20.00 5.00 60.00 6.00 6.00 100.00 2.00 l.OO 60.00 200.00 25.00 300.00 150.00 2.00 5.0^ 6.00 1.00 100.00 25.00 1.00 25.00 1.00 84 SPECIFIED SOURCES OF REVENUE— MICHIGAN. KIND OF BUSINESS LICENSED. Period. License rate. DETROIT— Continued. Undertaker Vehicle driver: Nonresident Resident Vehicles, horse-drawn: Dirt wagon Dray, express wagon, manure wagon, or furni- ture van Passenger Vender, itinerant Zoo garden 1 year. 1 year, 1 year. 1 year, 1 year 1 year 1 year 1 year FLINT. Billposter or bill distributor Circus: •With menagerie Without menagerie Side show, each Bravman or expressman: With 1 horse With 2 horses Express, for delivering liquors Hack Icecream, pop com, chewing gum, candy, peanuts, fruits , lemonade , e tc . : From stand From wagon. Jitney bus, driver: With 5-passenger car Each additional passenger capacity Junk: Dealer Peddler Menagerie, without circus Merry-^o-round, Ferris wheel, or scenic railway, 30- day limit 1 year. 1 day.. 1 day.. 1 day.. 1 year. 1 year. 1 year. 1 year. 1 year 6 months.. 3 months.. 1 month... 1 week 1 day 1 year 6 months.. 1 year. 1 year. 1 year. 1 day . . Iday.. Milk: Wagon Store Museum, or exhibition of natural or artificial curi- osities, IfWay limit Pawnbroker Peddler or hawker: Foot, each day up to the sixth.. Vehicle, each day up to sixth. Plumber: Journeyman Original license Renewal Shooting gallery Show, tramcd animal or other, under canvas Skating rink Taxicab Theater, opera house, moving picture, etc., rate based on seating capacity , Transient trader, selling at auction Vaudette, penny arcade, picture machine, or pho- tographic amusement 1 day Each addi- tional day. . 1 year. 1 year. 1 day Each addi- tional day. . lyear Iday Each addi- tional day. . 1 day Each addi- tional day.. 1 year. 1 year. 1 year. 1 year. 1 day.. 1 year. 1 year. 1 year. Iday.. 1 year. S5. 00 100. 00 1.00 .50 1.00 5.00 100. 00 25.00 S25. 00 150. 00 100.00 10.00 1.00 1.60 1 ion. 00 10.00 8.00 5.00 4.00 3.00 2.00 1.00 8.00 5.00 50.00 10.00 100.00 5.00 60.00 3.00 LOO S.OO LOO 5.00 1.00 >50.00 3.00 2.00 5.00 3.00 0.50 2.00 LOO 10.00 25.00 25.00 25.00 50.00-150.00 15.00 KIND OF BU.SINES3 LICENSED. GRAND RAPIDS. Architect Auctioneer Auto or taxicab, service fromstreet stand.. Badgos and pennants Baked good s , retail : From basket From handcart.. From wagon Balloons, toy Batteries, electric Billiards. pool, pigeonhole, or Manhattan, each table. Billposting or painted signboard business, all or either Birds Book agent, except magazines and periodicals . Bowling or box ball, each bed Bric-a-brac and statuary 1 year 1 year 1 year 1 month.. 1 week... 1 day 1 year.. 1 year.. 1 year.. 1 week . I day . . 1 week . 1 year.. 1 year 1 month.. 1 day 1 year 1 week... 1 year 1 month., 1 week . . . 1 day 15.00 100.00 5.00 10.00 3.00 1.00 1.00 3.00 5.00 6.00 1.00 5.00 10.00 100.00 5.00 1.00 25.00 5.00 10.00 10.00 5.00 1.00 GRAND RAPIDS— Continued. Brooms Building mover . Card writer Cement block manufacturer Cement (mending), paste, or polish, all or either.. Chameleon . ChaufTeur or driver of motor bus. Cigars Circus, menagerie, museum, panorama, or show, rate based on admission charge Clothing, overcoats, suits, raincoats, dress goods, shirt-waist patterns, shawls, silk goods, kimonos, underwear, table linen, napkins, laces, embroid- eries, cloth, cashmere, draperies, rugs, or lace curtains, all or any Coat hangers Cutlery and razors.. Detective agency, 8 employees or less Each additional employee Dry goods, not otherwise licensed, from satchel or pack.... Dry goods notions . Dyehouse or dry-cleaning establishment . Eatables, not otherwise licensed Entertainment, exhibition, concert, public match or contest, in tent or building Explosives, except fireworks, kept or stored in building Farm produce and string butcher, wholesale Feather renovator Fish: From handcart or basket From wagon Fish market Flowers and plants, except huckster, each wagon. Furs, fur coats, fur rugs Garage, public Gasoline, naphtha, and oil: General dealer Retail, each wagon Wholesale, each wagon Gum Hair goods Hotel, r.ate based on charge per day Huckster, butter, eggs, fruit and Vegetables, flow- ers and plants; From handcart or basket From wagon.. Ice cream manufacturer: Retail Wholesale Ice cream, soft drinks, peanuts, pop corn, crispetta, or candv, all or any: From' basket May be prorated; minimum, 325. ' May be prorated ; minimum, $5. From stand, cart, or wagon.. Jewelry, not otherwise licensed . . Junk: Collector, with wagon, sack, or cart Dealer, with yard or building Kitchen utensil, fate based on selling price. Loan agency , Lod.ging or rooming house Lunch room, counter, or stand Limch wagon, night Market, other than city market, for hay, wood, or straw Meat; Dealer, string butcher Same, packing-house agency or meat boxes, wholesale Market, retail Wagon Medicine, salve, or ointment, sale of; On foot From stand or wagon.. 1 year 1 month.. 1 year 1 month.. 1 week . . . lyear 1 month., 1 week... 1 day 1 week... 1 day 1 year 1 week , . . Iday 1 day.. 1 week . . . I day.... 1 year 1 month., 1 day 1 month., I week . . . 1 day 1 year 1 year 1 year 1 month.. 1 month.. 1 week . . . 1 day 1 year 1 year 1 month.. 1 week . 1 day... 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 week . 1 day... 1 year.. 1 year 1 year 1 year 1 month., 1 week... 1 month., 1 year 1 year 1 month.. 1 year 1 month.. 1 year. 1 year. 1 year 1 month., Iday 1 year I month.. 1 day 1 year — 1 month. , 1 week... Iday 1 year 1 year 1 month., 1 year 1 year.... 1 year 1 day 1 month. 1 year. 1 year. 1 year. 1 year. 1 year. 1 month.. Iday 1 month., 1 week - . . 1 day Period. License rate. 85.00 1.00 50.00 10.00 5.00 10.00 5.00 2.00 1.00 3.00 LOO 0.60 10.00 3.00 30.00-125.00 15.00 5.00 10.00 3.00 LOO 10.00 5.00 2.00 25.00 10.00 60.00 10.00 5.00 3.00 1.00 10.00 30.00 6.00 25.00 10.00 30.00 5.00 10.00 5.00 8.00 8.00 3.00 25.00 6.00 10.00 100.00 5.00 10.00 6.00 2.00 10.00 10. 00-50. 00 16.00 S.OO 30.00 10.00 5.00 10.00 15.00 3.00 1.00 30.00 6.00 1.00 200.00 25.00 10.00 6.00 5.00 25.00 5.00-10 00 50.00 10.00 5.00 1.00 10.00 75.00 5.00 2.5.00 5.00 15.00 .■i-flO 1.00 25.00 10.00 2.00 SPECIFIED SOURCES OF REVENUE— MICHIGAN. 85 KIND OF BUSINESS UCENSED. Period. License rate. GRAND RAPIDS— ConUnued. Medicine, salve or ointment, sale of — Continued. With show or entectainment Medicine samples Merry-go-roimd or carousel Milk, cream, or buttermilk, sale of: From can carried by liand or from hou.se.. From handcart . From dairy, creamery, milk depot, or wagon . Motion-picture show or vaudeville Motor or jitney bus, each p.assenger capacity. Museum, not connected with circus Music, sheet Mu.sical macliine, automatic, except 88-note piauo pla ver Novelties Optical goods. , Pa^rnbroker. Peddler: On foot.. From wagon.. Pens and pencils . Perfume Photographer on public highway, each . Phrenologist Picture machine, automatic Player piano, automatic, 8S-note . Restaurant or eating house Rink, roller. . Runner. Scales hay Secondhand dealer. Shoe-shining stand . Shoo ting gallery Sign tacking Sla* machine, automatic, each Slot machines, automatic, gi;ouped in tent or building Soap Stand, not otherwi^ licensed.. Stationery. Theater, rate based on seating capacity . Transient trader Umbrellas Vacuum or compressed-air cleaner on wagon. Vehicles, horse-drawn: Dray, express wagon, or hack Express, nonresident 1 month. 1 week... 1 day 1 day 1 montii.. 1 week... 1 year 1 .vear 1 year 1 year 1 month.. 1 year 1 year 1 month.. 1 week . . . 1 month.. 1 year 1 week... 1 day 1 year 1 month.. 1 week... 1 day 1 year — 1 year 1 month.. Iday 1 year 1 month.. 1 week... 1 day 1 month.. 1 year 1 month.. 1 day 1 week . . . 1 day 1 year 1 week... 1 year 1 year 1 year Iday 1 year 1 year 1 year 1 year 1 year lyear.... 1 week... 1 year lyear 1 year 1 week . . . lyear 1 month . 1 day 1 year 1 month. 1 week... Iday 1 month. 1 day 1 year 1 day 1 week... Iday 1 year lyear. 1 year. $50.00 20.00 5.00 1.00 2.1.00 10. OO 1.00 2.00 5.00 150.00 15.00 13.50 150.00 50.00 15.00 10.00 3.00 5.00 1.00 50.00 10.00 5.00 2.00 50.00 25.00 5.00 1.00 50.00 10.00 5.00 2.00 1.00 25.00 5.00 1.00 5.00 1.00 100.00 10.00 3.00 5.00 5.00 1.00 100-00 15.00 2.00 25. 00 5.00 200.00 10.00 25.00 3.00 75.00 10.00 20.00 3.00 1.00 50.00 10.00 5.00 l.OO 5.00 1.00 100.00-150.00 5.00 5.00 1.00 10.00 2.50 25.50 KIND or BUSmKSS LICENSED. Period. License rate. JACKSON. Auctioneer Billiards or pool, each table Bill posting or bill distributing, each Bill posting, tacking or distributing bills or samples, etc Bowling or box ball, each alley Circus or show, transient, rate based on admission charge; With extra cHarge for reserved seats Each additional day Without extra charge fur reserved seats Each additional day Drain layer Electrical contractor , Farm produce, etc., subselling at retail: In public place, from door to door, etc If orders are taken to be filled later from tem- porary stand, railroad car, etc Garbage collector, if for hire If not fur hire 1 Maximum, $50. 1 year... 1 year... lyear... 1 year... 1 year. . . 1 day... Iday... 1 dav . . . Iday... 1 year... 1 year. . . 1 year. . . 1 month 1 day . . . 1 year. . . 1 week . . Iday... 1 year... 1 year... $10.00 2.50 15.00 25.00 2.50 60.00-175.00 12.00- 35.00 35. 00-100. 00 7. 00- 20. 00 10.00 12.00 50.00 10.00 1.00 50.00 10.00 2.00 50.00 1.00 JACKSON— Continued. Gasoline, filling station House mover Jitney, rate based on seating capacity. Junk shop or dealer Merchant, transient Milk and cream; W agon Store Money lender Patent-medicine sliow Pawnbroker and loan agent Peddler, merchandise, other than farm produce. Plumber Pop com stand Scales, public Scavenger Shooting gallery Skating rink, roller Theater, or moving-picture show, rate based on seating capacity Vehicle, horse or motor drawn, except jitney 1 year 1 year 1 year 1 year 1 month. 1 day 1 year 1 year 1 year Iday 1 year I year 1 month . 1 week . . . 1 day lyear lyear lyear 1 year lyear 1 month. 1 day 1 year 1 month. 1 day 1 year, lyear. $12.00 5.00 12.00-24.00 &.00 l.OO 15.00 10.00 1.00 50.00 25.00 50.00 50.00 12.00 5.00 1.00 10.00 150.00 50.00 5.00 25.00 5.00 1.00 25.00 5.00 LOO 25.00-75.00 5.00 KALAMAZOO. Auctioneer Bill distributor BilUards or pool, each table Billposter Bowling alley Circus Drav; Horse-drawn, for hire Motor, fur hire Garbage collector Hack Huckster Hotel Junk dealer Meat and fish Merchant, itinerant, limit 30 days Merrv-go-round Milk: Dealer Peddler Pawnbroker Peddler Restaurant Scavenger Shooting gallery Show, rate based on admission charge Taxi Theater lyear. 1 year. 1 year. 1 year. 1 year. 1 day. 1 year 1 year, 1 year 1 year 1 year 1 year 1 year 1 year Iday 1 year 1 year, 1 year, lyear, 1 year 1 year 1 year 1 year Iday. 1 year 1 year $25.00 8.00 5.00 20.00 10.00 isaoo 3.00 6.00 10.00 4.00 20.00 2.00 5.00 2.00 15.00 20.00 5.00 2.00 50.00 5.00 2.00 5.00 20.00 50.00-100.00 6.00 50.00 LANSING. Auctioneer , BilUards and pool: liable Each additional table Canvassing Carnival Chauffeur Chimney sweep Circus, menagerie, or combined show, including concert or 1 side show: .\dmission over 25 cents Show or exhibition not otherwise specified Admission 25 cents Additional for each concert or side show. . . Admission less than 25 cents Additional for each concert or side show... Concert under canvas, not connected with circus or menagerie Drain layer Dray . rate based on number of horses used Electrician Exhibition: Panorama, diorama, statuary, paintings, etc... Animals, on streets Huckster Jitney, each passenger capacity 1 year 1 day Each addition- al day lyear 1 year 1 year Iday 1 week 1 day lyear 1 year Iday 2 days Iday 2 days 1 day 2days Iday Iday 2days Iday 1 week 1 day 1 year 1 year 1 year 1 year 1 week 1 day 1 day 1 year 1 year $25.00 10.00 3.00 3.00 1.00 20.00 2.00 500.00 100.00 1.00 5.00 200.00 350.00 100.00 175.00 50.00 85.00 5.00 25.00 37.00 4.00 30.00 10.00 5.00 1.00-5.00 25.00 20.00 10.00 2.00 2.00 3.00 6.00 86 SPECIFIED SOURCES OF REVENUE MINNESOTA. KIND OF BUSINESS LICENSED, Period. License rate. LANSING— Continued, Junk dealer Meat Medicine vender, with music Merchant, transient Milk, bought for resale Moving pictures in vaudette, arcade, or auditorium Pawnbroker or money lender.. Peddler, on foot Plumber Secondhand store Taxicabs and hacks, rate based on number used. Telescope, lung tester, striking machine, etc The^ater Vender WliirUgig or sea wave, operating SAGINAW. Auctioneer Badges and souvenirs Balloons, toy, etc Boxing, sparring, or wrestling Carnival Chauffeur Circus, rate based on admission charge Dray: Single, including motor vehicle up to 20 horse- power Double Electrician Employment agency Engineer, stationary: Original license Renewal Exiul>ition, statuary, pictures, or freaks, etc Ferris wheel Fireman, stationary; Original license Renewal Grocer Hand organ, unless operator is blind or crippled . House mover Huckster: 1 horse or 1 man Each additional horse or man Ice cream: Cart Wagon Lung tester Meat: Wholesale Retail Merry-go-round lyear 1 year 1 week 1 day 1 day 1 year 1 year 1 week 1 day lyear 1 year 1 day 1 year lyear lyear 1 day 1 year 1 year 1 week Iday 1 year 1 year 1 day 1 exhibition 1 week 1 year Iday 1 year 1 year 1 year lyear lyear 1 year 1 week 1 week Iday 1 year 1 year 1 year 1 month 1 year 1 year 1 year 1 year 1 year 1 year , 1 year 1 year 1 week 1 day $1,00 1,00 7.5, 00 1,5. 00 25.00 1,00 2,5,06 3,00 1,00 50,00 1,5,00 2,00 5,00 5,00 2, 00-10. 00 3,00 50,00 25,00 33,00 10.00 $25. 00 2,00 2,00 3,00 62. 50 1,00 50, 00-100, 00 3,00 5.00 1,00 10,00 2,00 1,00 10,00 3,00 1,00 2,00 1,00 1.00 5.00 15,00 25,00 5,00 1.50 3.00 1.00 5,00 1.00 3.00 1.00 KIND OF BUSINESS UCEN3ED. Period, License rate. SAGINAW— Continued. Milk dealer Money lender Moving pictures Peddling; Clothes Dry goods Fruits and vegetables, pushcart Furs Merchandise on street Picture frames or spectacles Toys, etc Plumber Pop com and peanuts Rag babies Restaurant Ring throwing Scissors grinder Shooting gallery » Solicitor; For merchandise, not specifically mentioned. Pictiu-e enlargement Striking machine Theater, regular or vaudeville Umbrella mender Vehicle, public Vending machine Wienerwurst or hamburger, wagon 1 year... 1 year... 1 "year. . . 1 year... 1 day-. . 1 year... 1 day. ,. 1 year.., 1 year, . . 1 day. . . 1 day. . . 1 year... 1 month 1 month 1 year... 1 year. , , 1 day, .. 1 year... Iday. . . 1 year... 1 month 1 year, . . 1 year. . . 1 month 1 week. . 1 day. . - 1 month 1 year. . . lyear... 1 year... 1 month, 1 year... 1 year... 1 year. . . $2,00 50,00 15.00 25.00 3.00 25.00 3.00 20,00 100,00 5,0fl 2,00 15,00 2.50 2. SO 5.00 1.00 2.00 1.00 1.00 10.00 1.00 15.00 50.00 20.00 10.00 3.00 S.OO 1.00 60.00 10.00 1.00 5.00 5.00 1.00 3, — General business taxes. Grand Rapids collects a temporary automobile license tax of $1 for each automobile, good for 10 days, which is presumed to be about the length of time required to secure a state license. When a state license is secured this tax is refunded. Kalamazoo taxes bicycles 50 cents each per year. No other Michigan city reported general license taxes. 4, — License taxes on dogs. Dog license taxes are collected by the different cities at the fol- lowing rates, each, per year: Bay City, Detroit, and Saginaw, males $1, and females .$2; Grand Rapids, Jackson, and Lansing, males $1, and females $3; Flint, males, $1,.50 and females $3; Kalamazoo, males $2, and females $5. MINNESOTA. 1. — Special assessments. a. — For public improve7nents. The entire cost of opening, grading, and paving streets, setting curbs, constructing sidewalks and paving alleys is assessed against the benefited property in each of the three cities ha\-ing a popula- tion of over 30,000, The entire cost of trunk and lateral sewers in Duluth and St, Paul, and of lateral sewers in Minneapolis, if the amount does not exceed $1,.50 per front foot, is assessed against the benefited property. The cost of water main extensions, pr(j\-ided the cost does not exceed 90 cents per front foot in Minneapolis and $1 in St, Paul, is assessed against the benefited property. In Du- luth 8 per cent of the cost of the extension of both water and gas mains is assessed against the benefited property annually for a period not exceeding 1.5 years, but such assessments are deemed to have been fully paid whenever the gross receipts from rates in any year shall equal or exceed, for water, one-half the cost and, for gas, one-third of the cost of such extensions. In Minneapolis the cost of park improvements is assessed against the benefited property and the cost of parkways in streets against the abutting property, b. — For public services. The cost of sprinkling streets is assessed against the benefited property in each of the three cities reported in Minnesota. The cost of repairing sidewalks, oiling parkways, and plant- ing trees along parkways in Minneapolis, and of trimming trees and cutting grass in St. Paul is assessed against the benefited property. 2. — Business taxes other than on the liquor traffic. a. — Collected without issue of license. In each city the state collects on the gross premiums of foreign fire insurance companies a tax of 2 per cent which is paid into the firemen's relief fund of the city in which collected. A tax of 5 per cent in St, Paul is levied on the gross earnings of trust companies and of public-service corporations other than street railways. In Minneapolis there is levied a tax of one-foiu'th of 1 mill on each bushel of wheat and flaxseed and one-eighth of 1 mill per bushel on all other grain received or handled in elevators, 6. — Collected with issue of license. The following statements show for each city the kinds of business licensed and the rates of tax imposed for the periods specified. SPECIFIED SOURCES OF REVENUE— MINNESOTA. 87 KIND or BCSINESS LICENSED. Period. License rate. DULUTH. Auction Auctioneer Billiards or pool, each tabic Billposter Bowling, each alley Canvasser Cigarettes Circus, rate based on number of csrs. . . Dance hall Dray, rate based on number of horses . . Employment olfice: Men Women Conibmed Firearms, sale of Garbage collector Hack Hawter House mover. Hotel Hotel runner Jitney and taxi, per passenger capacity Junk col! ect or Loan office Ueat peddler Merry-go-round Moving-picture operator Moving-picture and playgame concerts. Pawnbroker Peddler: Foot Push cart 1 horse 2 horses Plumber Scavenger Secondhand dealer Shooting gallery Skating rink Transient merchant 1 month 1 year 1 year 1 year 1 year 1 week 1 day 1 year I day Each addi- tional day... 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 jear Iday 1 year 1 year lycar 1 year 1 year 1 year 1 year 6 months.. 1 month... 1 week 1 year 1 year 6 months.. 1 month... 1 day 1 year 1 year 1 year 1 year 1 year 1 year 1 year lyear lyear 1 month., 1 year Iday MINNEAPOLIS. Athletic association Auctioneer Baseball, automatic Billiards or pool, each table. Bowlins. each alley Cigarettes Circus Dance hall Dry cleaner EmploATnent agency Express, rate based on number of horses.. Hack: Auto 2-horse Hospital Hotel- Hotel runner Jitney Junk: Dealer Peddler Loans — Chattel mortgage Moving pictures, rate based on seating capacity. Operator, elevator Pawnbroker Peddler: Foot Pushcart Wa.gon Plumber: Original license Renewal Restaurant Roller rink Scavenger Secondhand dealer Bhonting gallery Small show $100.00 150.00 5.00 100.00 5.00 2.00 1.00 2.i.00 23. 00-250. 00 12.50-125.00 5". 00 2. 00-4. 00 100.00 75.00 150. 00 5.00 5.00 5.00 10.00 10.00 5.00 150.00 1.50 2.00 25.00 10.00 60.00 25.00 10.00 1.00 50.00 35.00 30.00 5.00 125.00 60.00 60.00 60.00 90.00 5.00 5.00 10.00 75.00 10.00 50.00 10.00 1 year. 1 year. 1 year. 1 year, lyear. 2 years Iday.. 2 days. 1 year. 1 year. 1 year. 1 year. 1 year, lyear. 1 year. lyear. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year . 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year, lyear. 1 year. 1 year. 1 week $125. 00 190.00 25.00 5.00 5.00 25.00 600.00 900. flO 24.00 15.00 100. GO .50-1.00 15.00 5.00 10.00 5.00 200.00 15.00 25.00 5.00 25.00 75.00-150.00 .25 100.00 25.00 50.00 50.00 1.00 .50 5.1X1 5.00 25.00 25.00 25.00 10.00 KIND OF BUSINESS UCENSED. Period. License rate. MINNEAPOLIS-Continued. Streetcar, each... Strikin,? machine Theater Truck, auto 1 year lyear 1 year 1 year ST. PAUL. Ash collector , Auctioneer -Auctioneer, livestock Billpcster Boarding house Bowling, each alley Bo.Ting contest Butcher Cigarettes Circus Concert Dance hall Dog and pony show Driver: Auto bus , Dray Taxi Elevator operator Employment agency: Male Female Male and female Garbage collector Gunpowder Hack Hotel Junk: Collector Dealer Loan society Maternity home Merry-go-round Oil-filling station Pawnbroker Peddler: Foot Pushcart Other vehicle Plumber Pool or billiards, each table.. Restaurant Roller rink Scavenger Shooting gallery Street cars, each Theater Moving-picture Moving-picture and vaudeville. Weigher 2 year, year, year, year, year, year, night year, years day., night year, days. year, year, year. year. year- year. year, year, year, year. year. year, year, year, year, week year, year. year, year. year. year, year, year, year. year., year, year, year, year., year, years $25.00 5.00 150.00 1.00 to. SO 200.00 75.00 50.00 5.00 1.00 10.00 5.0O 2.5.00 500.00 10.00 5.00 25.00 2.00 1.00 1.00 .25 101.00 76.00 151.00 5.00 16.00 1.00 25.00 3.00 10.00 25.00 10.00 12.00 .50.00 100.00 6.09 21.00 51.00 1.00 1.00 5.00 25.00 25.00 25.00 10.00 100.00 50.00 75.00 2.00 3. — General license taxes. The following license taxes are levied on vehicles in Duluth: KIND OF BUSINESS LICENSED. Period. License rate. Automobile truck, coach, bus, or delivery: 1 year $10 00 More than 1 ton capacity, per ton or fraction 1 year 7 00 Automobile, not otherwise specified, per horsepower. 50 1 vear 10 00 1 year 5 00 Horse-drawn vehicle, rate based on number of 1 year 3. 00-30. 00 There is a charge of $2 imposed upon each person who is per- mitted to carry a pistol in the city of St. Paul. 4. — License taxes on dogs. In Duluth the dog license tax is $1.50 for each male and $.5 for each female, per year; in Minneapolis and St. Paul the annual rates are $1 for each male and $3 for each female. 88 SPECIFIED SOURCES OF REVENUE— MISSOURI. MISSOURI. 1. — Speciai assessments. a. — For public impTovements . Kansas City and Springfield assess against benefited property 100 per cent, St. Joseph about 90 per cent, and St. Louis 95 per cent of the cost of opening streets. Joplin, Kansas City, and Springfield assess against benefited property 100 per cent, and St. Joseph about 90 per cent of the cost of street grading. All costs of paving streets and alleys, of setting curbs and lajdng sidewalks are assessed against abutting property in all cities reported . Kansas City distributes the entire costs of trunk and lateral sewers over districts, by special assessment; Joplin, St. Louis, and Springfield assess abutting prop- erty for the cost of constructing lateral sewers. b. — For public services. The costs of street sprinkling in Joplin and St. Louis, and of street oiling in Joplin and St. Joseph are assessed against property bene- fited. 2. — Business licenses other than on the liquor traffic. a. — Collected without issue of license. St. Louis taxes merchants and manufacturers at the rate of $1 on every $1,000 of sales, and street railway companies 1 mill for each passenger carried during the year. b. — Collected with issue of license. The following statements show for each city the kinds of business licensed and the rates of tax imposed for the periods specified. KIND OF BUSINESS UCENSED. Period. License rate. JOPLIN. Abstracter of titles Advertising: Agent, not otherwise licensed. . In street cars In railroad depots Agent, not otherwise licensed Auctioneer, not connected with auction house Auction house, in addition to retail merchant's license Auction house, permanently located, selling on commission Auction sale, other than as above Automobiles: Dealer Additional, for sale of accessories Garage Additional, for sale of automobile acces- sories Baby rack, cane rack, etc., each device Bakery, steam or other power Balloons, banners, souvenirs, etc. , sale of, on streets. . Bank, banker, banking corporation, or trust com- pany Bankrupt or lire sale Baseball park Bill distributor Billiard or pool hall, each table Additional for sale of cigars and tobacco Billposting, tacking, sticking, etc.: Established place of busmess in city No established place of businessin city Bottling works Bowling or tenpius, each alley Boxing or wTestiing contest Broker, not otherwise licensed Building and loan association Canvassmg agent: Musical instrument 1 year. 1 year 1 month. . 1 week . . . lyear 1 year lyear Iweek... lyear Iday Rugs, clocks, kitchen utensils, wearing apparel, etc Cash-register agent Carpetrcleaning works Carriage or automobile factory, other than band power Chattel loan agent or broker Collecting agent or agency 1 month.. 1 day Iday. Iday. lyear.. lyear. 1 year., 1 year. Iday.. 1 year. 1 year. 1 week Iday.. 1 year 1 month. lyear 1 year 1 year lyear 1 year 1 year 1 year 1 year 1 exhibition. lyear 1 year lyear 1 month., 1 week . . . 1 month . lyear 1 year lyear. 1 year. 1 year. {24.00 60.00 24.00 12.00 36.00 15.00 60.00 12.00 24.00 5.00 100.00 10.00 10.00 10.00 30.00 15.00 3L00 15.00 3.00 18.00 50.00 5.00 2.50 90.00 100.00 20.00 24.00 9.00 20.00 55.00 110. OO 30.00 8.00 10.00 30.00 34.00 48.00 25.00 10.00 25.00 30.00 16.00 18.00 30.00 30.00 KIND OF BUSINESS UCENSED. Period. License rate. JOPLIN— Continued. Computing scale agent. Chill parlor Chiropodist, transient. . Chop and feed mill Circus, including side show, rate based on admis- sion charge and number of cars Claim, personal injury, or damage suit agent or solicitor Coal company Cold storage warehouse Collecting agent or agency Commission merchant Computing scale agent Construction company, nomesident Creamery Dance hall — Detective agent or agency Directory, city^ agent Doctor, advertising specialist, itinerant Dye works, or dry or steam-cleaning establishment. Electric light company, rate based on daily outpu t . . Electric pianos and other instruments, selling, leas- ing, or renting Electric supply house Employment or intelligence agent or agency Explosives, sale of Express company Fee orclaim buyer or broker Feed yard Fertilizer, manufacture or sale Flour dealer; Retail Wbolesale Flour mill Foundry or machine shop Gas company, artilicial or natural Gasoline filling station: Located within lire limit Located outside lire limit Grain elevator Haberdasher, taking orders for clothing not made witiiin thecity Ilandbills,etc., soliciting or taking advertisements for distribution by Hide dealer liorse or cattle dealer Transient or itinerant. Hotel, rate based on number of rooms. House mover Icecream: Manufacturer Parlor Additional forsale of cigarsorconfectionery, each Ice dealer Installment sale Insurance: Adjuster Agent or agency, for companies of all kinds For onecompany only Junk: Collector Dealer Laundry, steam Lecturer, etc., in connection with street sale Lightning-rod agent or solicitor Litharge, etc., manufacture of Lumber: Dealer or solicitor, without place of business in city Retail Wholesale Magnetic healer or itinerant healer, advertising by print, lecture, etc Manufacturer: Awning and tent Basket Box Brick or tile or both Broom Building block Candy or confectionery or both Cornice, tin or metal Glove Ice Mattress Patent medicine Polish SadtUery or harness Shirt or garment Each article for which there is a business tax levied as above, if manufactured in connec- tion with any other of the above items Article not otherwiselicensed year year — month . week... day year day. year. . year., year., j'ear. . year., year., year., year., year. . week . day... year., year. . day... year. . year.. year., year., year., year., year., year., year, year. year, year. S'ear. year, year. year, year, j'ear. year. year week . . . year year year — month., year — year — year. vear. ) day.. ■) year, year. year, year, year. year, year, year. day.. year, year. year, year, year. day.. year, year, year, year, year, year, year. year. year, year, year, year, year, year, year. year. year. 130.00 12.00 10.00 6.00 2.50 18.00 250.00-500.00 30.00 24.00 30.00 30.00 24.00 30.00 100.00 24.00 50.00 10.00 2.50 48.00 36.00 10.00 IS. 00 300-1,200.00 100.00 30.00 50.00 30.00 60.00 30.00 24.00 24.00 20.00 45.00 45.00 36.00 1,200.00 36.00 12.00 30.00 24.00 30.00 10.00 24.00 24.00 60.00 10. OO 8. 00-60. 00 10.00 36.00 24.00 10.00 2.50 3.00 15.00 50.00 24.00 60.00 40.00 8.00 36.00 15.00 10.00 30.00 360.00 100.00 48.00 12.00 10.00 12.00 3.00 12.00 12.00 12.00 2.00 24.00 12.00 20.00 36.00 12.00 30.00 12.00 12.00 12.00 5.00 15.00 1 Summer season. = Not reported. SPECIFIED SOURCES OF REVENUE— MISSOURI. 89 KIND OF BUSINESS UCEN3ED. Period. License rate. JO PLIN— Continued. Marble works Merchandise brolcer Merchant: Retail, rate based on value of stocic Ketailing in hotel room, lodging house, etc Transient Selling clocks, watches, jewelry, wearing apparel, etc. Wholesale, rate based on value of stock. Merry-go-round, Ferris wheel, etc Messenger service Mines, mining leases, lands, machinery or equip- ment, agent without established place of business. Mining, oil, or other stock, agent for sale of Monstrosities, displaying or exhibiting.. Museum Oculist, itinerant. Oil, a-ude or coal, gasoline or turpentine, retail . Ore buyer Parcel-delivery service Patent-medicine dealer Patent-right agent.. Pawnbroker , Photographer: Permanent Transient Photographs, pictures, or picture frames, canvass- ing agent for Photoplay house or airdome, seating capacity of 1 .000, pnotoplay only Photoplay hou.^e, theater, or airdome: Seating capacity of 1,000 — Photoplays and vaudeville only Photoplays, vaudeville, and other acts or plays . " Photoplays shown not more than 180 days Seating capacity more than 1,000— Photoplays, vaudeville, or other acts or plays Photoplays shown not more than 180 days Showing advertising matter on screen or stage, one-half of above rates additional. Premium stamps Produce broker Public hall Quoits Real estate: Agent , Broker Restaurant, caft^, or hmch coimter , Additional with music or entertainment. . Sample or order salesman Scale, wagon or other, public Sewing machine agent Shooting gallery Bhow: Carnival Cyclorama, lung tester, or magic lantern enter- tainment, etc Dog, pony, or animal Transient in tent or open air, not otherwise licensed Wild West, rate based on admission charge Each additional side show Skating rink Slot machine or automatic musical instrvunent: Nickel machine Penny machine Solicitor Soliciting orders for future delivery Stable, boarding or livery Stock or bond broker Storage house Street railway: Flat rate". Or each car operated Street stand Teiegmph company * Telephone company: Local Long-distance, on intrastate business only. 1 year 1 year 1 year Iday Each addi- tional day.. . I day For each of first 30 days. Each addi- tional day... 1 year 1 month 1 week 1 day 1 year 1 year 1 year 1 month 1 week 1 day 1 year 1 month Iday 1 day Each a d d i- tional day... 1 year 1 year 1 year 1 week 1 day 1 year 1 year 1 year 1 month 1 day 1 month 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 month 1 week 1 day 1 year 1 year 1 year 1 month Iday 1 year I month I year I year 1 month 1 week 1 day 1 week 1 year 1 month 1 day 1 day 1 day 1 day 1 year 1 year I year 1 month 1 week 1 day 1 year 1 year 1 year 1 year 1 year 1 year 1 year I year 1 year $12.00 30.00 20. 00-72. 00 2:,. 00 10.00 10.00 23.00 10.00 40.00-GO.OO 30.00 15. 00 5.00 15.00 24.00 240.00 60.00 23.00 50.00 100. 00 50.00 10.00 25.00 10.00 30.00 6.00 1.5. 00 50.00 10.00 60.00 54.00 12.00 25.00 5.00 18.00 56.00 85.00 112.00 56.00 170.00 56.00 200.00 30.00 20.00 25.00 15.00 3.00 30.00 28.00 24.00 80.00 3.00 30.00 5.00 12.00 30.00 15.00 5.00 2..i0 600. 00 100. 00 10.00 100.00 75.00 100.00-200.00 10.00 100.00 5.00 3.00 laoo 5.00 10.00 24.00 30.00 30.00 2,250.00 11.5.00 24.00 60.00 1,000.00 125.00 KIND OF BUSINESS UCENSED. r'eriod. License rate. JOPLIN— Continued. Typewriter agent 1 year. Undertaker 1 year. Unclaimed goods, sale 1 day . . Vehicles, rate based on seating capacity: i Jitney bus 1 year. Taxicab or other, except jitney i 1 year. Water company, rate based on amount distributed r per day 1 year. $30.00 60.00 10.00 25.00-45.00 10.00-40.00 125.00-1,200.00 K-A.NSAS CITY. Abstractor, examiner, or guarantor of land titles Adjuster and collector , Advertising agent Agent, not otherwise licensed Amusement: Park , Parlor , Ticket broker Apartment, tenement, boarding, or rooming house, for each room in excess of 10 Astrologist , Automatic scale machine Auction house proprietor Auctioneer , Auctioneer, live stock , Automobiles: Agency , Agency with garage alone, or livery, each , Repair shop Bank, banker, or banldng and trust company Barbershop Baseball amusement park: Seating capacity 2.')00 or more Seating capacity 1,000 to 2,300 Bathhouse Bicycle repair shop Billiards or pool, each table Billposter Bowling or ball alley Boxing contest Brokerage company Broker, not ot herwise licensed Building company Candy wagon: Hand Horse Cash-register agent or agency Cattle dealer Cattle show Cesspool cleaner, each wagon Chattel loan agent or money lender Chauffeur or automobile driver , Circus, Wild West show, trained animal show, me- nagerie, or combination of any of them, etc., rate based on admission charge and seating capacity. Claim agent Cleaner and presser, clothes Coal, dealer or peddler Cold storage company Commission merchant Concert Cyclorama Dance hall or dance house Detective, private Detect ive agency , private Dog show, dog and pony show, one-ring circus, etc., admission not exceeding 50 cents Dyehouse Electrician, rale based on class Electric charging stat ion Electric lighting company Employment or intelligence office or agent EquestVia n exhibition Ferry landing Financial agent or broker Florist store Grain broker Q rain elevator Hairdressing establishment Hall for public use Handcart , for baggage, etc Hawker and huckster: Each vehicle Each barrel, hand basket, or pushcart Horoscopic views, for gain Horse and mule market Horse show Hotel, each room Ice dealer Ice cream dealer Insurance aeent, agency, or office: Fire or life Surety, liability, casualty, accident, fidelity, plate glLiss, or'steam boiler Invest incnt company Junkdealer Knife, board, cane, or doll rack year — year — year year month., month,, month.. month.. year year year year year year., year., year., year., year.. year., year., year., year., year., year., year., day. . year., year., year.. year., year., year., year. . week, year., year.. year.. day Each addi- tional day.. year year year year year day year month year year month., day year — year year year year day year year year — year year year month., year year year month.. year day. . .. year year year year.. year year year — month.. $25.00 25.00 1*0.00 25.00 50.00 100.00 50.00 .50 100.00 2.00 150.00 150.00 50.00 12.50 15.00 12.50 150.00 2.50 250.00 1.00 12.50 12.50 5.00 100.00 25.00 25.00 25.00 25.00 25.00 15.00 25.00 25.00 30.00 1.00 25.00 100.00 2.00 75.00-100.00 25.00-75.00 25.00 5.00 25.00 100.00 12.50 10.00 100.00 4.50 10.00 50.00 50.00 10.00 12.50 15.00-50,00 15.00 500.00 100.00 10.00 25.00 25.00 10.00 25.00 50.00 5.00 4.50 1.00 35.00 10.00 5.00 30.00 25.00 .50 25.00 12.50 100.00 25.00 50.00 50.00 5.00 90 SPECIFIED SOURCES OF REVENUE— MISSOURI. BUND OF BUSINESS LICENSED. I'eriod. License rate. KANSAS CITY— Continued. Laundry Lecturer, public Lightning rod agent Live stock auctioneer Live stock dealer Livery stable Loan agent or company Lumber agent Lumber broker Luncb room or ordinary Luncii wagon: Hand Horse Lung tester Magnetic healer Mail order house (not liquor) Manufacturer Manufactuier's agent Masseur Meat shop or meat market Mercantile agency Merchandise broker Merchant Merry-go-round Milk dealer Money broker Motor- vehicle manufacturer or dealer, use of 1 motor vehicle on streets Each additional motor vehicle Moving-picture theater Muscle developer Museum • Nickel automatic weighing or selling machine or device Nursery or agent or solicitor for OfBc« building, each room Operatic amusement place Palmist Panorama Patent right dealer Pawnbroker Peddler of goods, wares, and merchandise Pedestrian exhibition , Penny automatic scale, selhng machine, or device . . Photographer Photographer's agent Phrenologist Pin alley Plumber Pop corn or lemonade wagon: Hand Horse Poultry show Printing company or establishment Produce: Broker Dealer Publishing company or house Publisher; Daily paper Weekly paper Bailroad: News agent Ticket broker Traffic agent Real estate agent, broker, or rental agent Refrigeration company Renovating and repair establishment Restaurant Runner Safe deposit company Scales, public Secondhand merchant or dealer Sewing machine agent or agency Shoe shining: Machine, automatic T'arlor Shooting gallery Skating rink, roller , Slot weighing machine Not otherwise licensed Solicitor for railroad ticket broker Sparring exhibition Stable, sales Stockyards company Storage and transfer house Street exhibition Street stand Tattooing Telegraph company or agency, for intrastate busi- ness done through city office Theatrical agent, resident Theater or theatrical amusement place Trance medium Transfer company Transient merchant, for first 10 days Typewriter agent or agency Unclaimed goods, sale of Undertaker Vault or cesspool wagon, each Vehicles, used for commercial purposes, rate based on number of horses used Venereal hospital year, day., year, year., year., year., year., year., year., year.. year., year., year., year., year., year., year., year., year., year., year., year. . year. . week, year. . year.. year., year, year, year, year. year year year.... month., year — year year year year month., day year year year year year year year, year. day.. year. year, year, year. year, year. year, year, year., year., year., year, year, year, year., year- year., year. year year year month. . year year year day year year.... year day year — week... year — year year , month year , year , day Each a d - ditionalday year '.. year year year year, year. S25.00 5.00 100. 00 50.00 50.00 15.00 25.00 25. 00 50.00 15.00 15.00 25.00 25. 00 100.00 12.50 12.50 25.00 12.50 17.50 100.00 25.00 12.50 50.00 5.00 12.50 25.00 10.00 5.00 100.00 25.00 100.00 5.00 25.00 .25 17.00 100.00 100.00 25.00 200.00 50.00 5.00 5.00 2.00 12.50 25.00 100.00 25.00 12.50 15.00 25.00 10.00 12.50 25.00 12.50 25.00 100.00 25.00 100.00 50.00 25.00 25.00 250.00 12.50 25.00 500.00 25.00 25.00 12.50 25.00 5.00 12.50 25.00 4.50 2.50 2.50 600.00 25.00 25.00 600.00 50.00 10.00 60.00 2.00 500.00 250.00 50.00 17.00 100.00 12.50 25.00 10.00 25.00 12.50 25.00 15.00 2.00-6.00 100.00 KIND OF BUSINESS UCENSED. Period. License rate. K.\NSAS CITY— Continued. Vending machine owner Veterinary hospital Veterinary surgeon or doctor V/agon yard proprietor Wood dealer Wrestling exhibition 1 year 1 year 1 year 1 year 1 year 1 year 1 day. ST. JOSEPH. Abstracting land titles Adjuster or collector Ad\'ertiser or advertising agent Agent, not otherwise licensed Amusement; Parlor , Ticket broker , Apartment, tenement, or rooming bouse, each room in excess of 10 Architect Astrologist , Auction-house proprietor Auctioneer, not connected with auction house Automatic vending machine: Nickel, each machine Penny, each machine, not to exceed 10 Each additional machine over 10, not ex- ceeding 20 Each additional macliine over 20 Automatic scale machine, each Automobiles: Dealer Garage, agency or Uvery Garage repair shop Ball rack Bank, rate based on capital stock Barber shop, each chair Baseball amusement park Bathhouse, Turkish Bicycle repair shop BilUards, pool, bagatelle, or shuffleboard, each table Billposter Blacksmith or horseshoeing shop Boarding house, private, more than 10 rooms Bowling or ball alley Bo.xing contest Brokerage company Broker, not otherwise licensed Carnival Carpet defining, by machinery Cash register agent or agency Cattle dealer Chimney sweep Chiropodist and com doctor Circus, rate based on admission charge Clairvoyant or fortime teller Cleaner an d prcsser, clothes Coal peddler Commission merchant Concert Contractor: Main, public, or district sewers , General, building construction Paving Not otherwise hcensed Costumer Cyclorama Dance bailor dance house Detective, private Druggist: Retail, rate based on gross receipts A\Tiolesale. rate based on gross receipts Drugs, itinerant vender Dyenouse Electrical, automatic, or mechanical musical device Electrical construction and wiring of houses Employment agency Eidarging pictures Equestrian exhibition Feed store: Retail, rate based on gross receipts Wholesale , rate based on gross receipts Financial agent or broker Florist store Grain elevator Hairdresslng estabUshment Hall for pu bUc use , Hawker and huckster, each wagon Hawker and huckster, each barrel, hand basket, or pushcart Horoscopic views Horse and mule market Hotel, rate ba^ed on assessed valuation of building in which located House mover Huckster, wholesale Ice cream dealer, each wagon Ice: Dealer, retail, each wagon Dealer, wholesale , Manu facturer Insurance: Agent or broker for company not licensed by city 1 Not reported. year. . year., year., year.. .vear.. year.. year., year., year., year., yeai'.. year., year. , year. , year., year. year, year., year, year., year., year., year., year., year, year, year, year, year, year, day., year, .year, year, year., year, year, year, .vear. day., year, year, year, year, day.. year, year, year, year, year, year, year, year. year, '.year, .year, year, year, year, year, .year, year. year, year, year, year, year, .year, year, year. year, year, year. year, year, year, year. year, year, year. S12.50 12.50 10.00 12.50 15.00 100. 00 10.00 1 year. 525.00 25.00 25.00 25.00 25.00 25.00 .50 25.00 100.00 25.00 25.00 2.50 2.50 1.25 1.00 2.50 5.00 25.00 5.00 5.00 25. 00-125. 00 .50 50.00 15.00 2.50 5.00 75.00 2.50 5.00 15.09 12.50 25.00 25.00 C) 5.00 25.00 10.00 25.00 2.50 100. 00-200. 00 100.00 2.50 2. .50 15.00 6.00 25.00 10.00 100.00 5.00 10.00 25.00 . 25.00 10.00 5. 00-25. 00 10. 00-100. 00 50.00 10.00 12.50 25.00 25.00 10.00 12.50 5. 00-25. 00 10.00-100.00 25.00 10.00 50.00 5.00 12.50 25.00 10.00 5.00 25.00 25. 00-50. 00 5.00 50.00 5.00 2.50 50.00 50.00 SPECIFIED SOURCES OF REVENUE— MISSOURI. 91 KIND OF BDSINES3 UCEN3ED. Period. License rate. ST. JOSEPH— Continued. Insurance— Continued. .\.sses.';ment plan, company or agent Cooperative or mutual, aeent Life, company, rate based on gross receipts . Company not otlierwisc licensed Tnvestment company Junk: I>ealer .Solicitor Knife board, cane rack or, doll rack I.atmilry I.ightnihg rod agent Live-stock dealer l^oans: -\gent Broker On chattels, salaries, or personal secm"ities. . On real estate securities Lunch: Cart, hand-propelled AVagon, first'-class district Wagon, second-class district Lung tester Machine shop Magnetic healer Masseiu- Meat shop or meat market: Retail Wholesale Merchandise broker Mercantile or commercial agency Merchant; Retail, rate based on gross receipts Wholesale, rate based on gross receipts Merry-go-round Messenger and parcel delivery company Miik dealer: Retail, rate based on gross receipts Wholesale, rate based on gross receipts Money broker Money changer Moving-picture theater, rate based on admission charge Muscle developer Museum Natatorium Nursery .-. Agent or solicitor Office building, 10 rooms or under Additional, for each room over 10 Oil company, not having storage tanks Oil storage tank, rate based on capacity Palmist Panorama Patent right dealer Pawnbroker Peddler: Fish Fresh meat, permitted only in Nov., Dec, Jan., and Feb Hominy, hot tamales, and horse-radish Ice cream, limches, or pop com, each wagon Merchandise Pedestrian exhibition Photographer Photographer*s agent Phrenologist Pin alley Printing company or establishment Produce; Broker Dealer, retail Dealer, wholesale Public service corporation Publishing: Company Daily newspaper Weekly newspaper Railroad: News agent ■ Ticket broker Real estate agent, broker, or rentalagency Renovating and repair establishment Restaurant Runner Scales, public Secondhand goods dealer Sewing-machine agent or agency Shoe-repairing shop, by machinery Shoe-shining parlor Shoe-shining machine, automatic Shooting gallery Skating rink, roller Slot machine or device, not otherwise licensed . Sparrmg exhibition Stable; Feed Livery or sales Stationary engineer: Original license Renewal Stockyards company year, year. year. year, year. year year month. year year year year., year. . year., year., year., year., year., year, .vear. year, year. year, year, year, year. year. . year. . year. . week, year. . year, year, year, year. year, year, year, year, year, year, year, year, .vear. year, year, year. year. year. year. year year year year month. year year year year year year.... year. . year. . year. - year.. year, j-ear. year. year, year, year., .vear., year, year. , year. year, year. (?) year. , year, year, year, year. day.. year, year. year, year, year. S.50.00 50.00 50. 00-100. 00 50.00 25.00 25.00 2.50 5.00 10.00 100.00 ■ 50.00 25.00 100.00 250.00 100.00 12.50 50.00 25.00 25.00 10.00 50.00 5.00 25.00 100.00 25.00 50.00 5. 00-25. 00 10. OO-IOO. 00 50.00 10.00 10.00 5.00-25.00 10.00-100.00 25.00 100.00 25.00-50.00 25.00 50.00 10.00 5.00 25.00 5.00 0.25 50.00 10.00-100.00 100.00 50.00 25.00 100.00 10.00 25.00 2.50 5.00 50.00 10.00 5.00 10.00 25.00 100.00 13.00 (') 25.00 5.00 15.00 500.00 25.00 25.00 5.00 25.00 25.00 25.00 10.00 10.00 100.00 10.00 10.00 10.00 C-) 5.00 5.00 10.00 75.00 2.50 12.50 10.00 25.00 10.00 2.50 300.00 KIND OF BUSINESS LICENSED. Period. License rate. ST. JOSEPH— Continued. Storage house , Street exhibition Street stand Telegraph company, or agency, for intrastate business transacted through city office Theater or opera house Trance medium Transfer business, rate based on number of wagons Transient merchant Trust company Typewriter agency Unclaimed goods, sale of Undertaker Veterinary hospital Wagon repair shop Wagon yard proprietor Water company Wild West show Wood dealer Wrestling exhibition 1 year. 1 day . . lyear. I 1 year 1 year lyear lyear 10 days ! Each addition- al day I 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1st day Each addition- al day 1 year 1 day $25.00 5.00 25.00 25.00 150.-00 100.00 2..M -la-i.oo 50.00 ST. LOUIS. Auctioneer. Auto dealer Duplicate. Bank. Billiards, each table Billposter Broker: Stock and bond Merchandise Chattel loan business Circus or menagerie, or both, rate based on seating capacity Cleaner, dry Contractor, electrical Electrician, maintenance Embalmer: Original license Renewal Engraver Film renter, gross rentals, S50,000 or less Each additional $50,000 or fraction thereof Flying horses Garbage remover Hotelj per room Intelligence office For domestic service Insurance agent Jimk; Peddler Retail Wholesale Lithographer Lodging house: Flate rate Additional, for each bed Lumber measurer Assistant Mercantile agent .^a. Merchant , commission, rate based on sales Pawnbroker Peddler, foot Peddler or hawker, rate based on number of horses . Photographer Pool, each table Printer and publisher, registered certificate Pushcart Real estate Restauran t , rate based on seating capacity for guests . Stable, sales Shooting or pistol gallery Stockyard Tenpi'n alley Theater, exhibition, museum, etc Theatrical employment exchange.. Vault cleaner Weigher, city 6 months., Odays year year year year year year. , year, year. day., year, year., year. year year year year year months., year year year year year year., year, year., year. year year j'ear year year year montiis., months.. year year year year year year months.. year year year year year months., months., month... year year year SPRINGFIELD. I Licensed according to schedule for merchants. 3 Not reported. Abstractor Advertising; Agent Company— In depots... In street car Handbills 10.00 100.00 25.00 25.00 50.00 10.00 10.00 5.00 1,000.00 50.00 10.00 10.00 10.00 $375.50 50.50 10.00 5.00 100.00 30.00 10.00 38.00 50.00 500.00 10.00-150.00 25.00 10.00 1.00 5.00 .50 10.00 50.00 25.00 40.00 20.00 .50 150.00 50.00 100.00 25.00 100.00 500.00 IOjOO 2.00 .10 25.00 15.00 100.00 25.00-500.00 200.00 3.00 15.00-25.00 25.00 10.00 1.00 10.00 25.00 5.00-50.00 25.00 25.00 150.00 30.00 150.00 100.00 75.00 25.00 50.00 100.00 25.00 1 year. . . 1 year... 1 month 1 week.. 1 year... 1 year... 1 month 1 week.. Iday.... $20.00 eo.oo 20.00 10.00 12.00 30.00 30.00 10.00 3.00 92 SPECIFIED SOURCES OF REVENUE— MISSOURI. KIND OF BUSINESS LICENSED. Period. License rate. SPRINGFIELD— Continued. Agent, not specified . Animal dealer . Itinerant . . Animal show, more than 25 cars. 25 cars or less Auctioneer Auction house: Permanently located . . . . Temporary or transient.. Auction sale Automobiles Garage Additional for selling supplies. Baby rack Badges., Bakery: Steam power.. Hand power.. Balloons Banks, $25,000 capital stock For each additional §1,000 of capital stock. Bankrupt sale Baseball park Bill distributor Billiard hall Billposter Without place of business. . Boarding house Additional for each room. Book agent Book canvasser.. Bottling works Additional, for each wagon. Additional, for each truck . . Broker, not otherwise licensed.. Bowling, each alley Car« With vaudeville Cane rack, on each device. Canvassing agent • For literary products, etc. , on subscription . Carnival show Carpet-cleaning works. Cash register agent Cattle dealer Itinerant Chattel loan agent or broker. Chiropodist, transient Chiropractor Chop mill Circus, rate based on admission charge. Claim or damage suit agent Clock agent Clothing salesman, taking orders, itinerant Coal dealer W ith merchant's license Coal oil Cold-storage warehouse Collecting agent Commission merchant Construction company, waterworks, or public works Contractor: Paving or sewer Sidewalks, curb, etc Creamery Dance hall Delivery service, parcel . - . Dentistry, transient Detective agent Directory, city, agent Doctor: Advertising specialist. Itinerant Dog show, rate based on number of cars. Dye works 1 year 1 week — 1 year 1 year 1 month... 1 day 1 day 1 day 1 year 3 months.. 1 year 1 month. lOdaj's... 1 day 1 day 1 year — 1 year I year — 1 month. 1 week . . . 1 day I year — 1 week.:. 1 day I year I year 1 year 1 week 1 day 1 year 1 year 1 month... 1 year 1 year 1 year 6 months.. 3 months.. 1 year 1 year 1 year 1 year 1 year 1 month... I week I year 1 week 1 year 1 year 1 year 1 year 1 year 6 months. . (') 1 year 1 month... 1 week 1 day 1 year 1 week 1 year 1 week — 1 week 1 year 1 year 1 year 1 year 1 month. . 1 year 1 5'ear 1 week... 1 day 1 year 1 day 1 year 1 year 1 week . . . 1 day 1 year 1 year 1 year 1 year 1 year 1 year 1 year.. 1 year.. I year. . 1 year. . 1 year.. 1 week . Iday.. 1 year. . Iday.. 1 year.. 1 year. . Iday.. 1 year. 1 dav.. IdiV.. 1 year. $24.00 7.00 32.00 60.00 10.00 2.60 75. CO 50.00 24.00 10.00 30.00 100.00 60.00 10.00 10.00 24.00 20.00 12.00 24.00 8.00 3.00 60.00 5.00 2.50 18.00 8.00 50.00 5.00 2.60 75.00 . 50 ioo!oo 25.00 24.00 10.00 6.00 3.00 76.00 100. OO 6.00 .50 50.00 10.00 5.00 25.00 5.00 24.00 4.00 6.00 50.00 12.00 7.00 30.00 24.00 8.00 3.00 20.00 7.00 12.00 5.00 150. 00 12.00 24.00 32.00 50.00 10.00 30.00 12.00 6.00 10.00 15.00 00-300.00 24.00 20.00 7.00 5.00 26.00 16.00 50.00 50.00 16.00 (■) 200.00 100.00 10.00 C) 100.00 20.00 5.00 12.00 10.00 16.00 30.00 10.00 50.00 5.00 50.00-76.00 12.00 KIND OP BUSINESS LICENSED. 200, SPRINGFIELD— Continued. Electric-light company. . . Electric pianos, itiuerant. Employment agent E.xpress company Fee buyer or broker Feed mill Feed yard Ferris wheel Fertilizer Fire sale Fish peddler. Flour mill, rate based on capacity in barrels. Foundry, selling other than own'product — Fuel company With merchant's license Gas company Gasoline Peddler, each wagon Grain elevator Haberdasher, itinerant Hawker Horse dealer. . Ittuerant. Hotel Additional for each room used. Hotel porter Household articles, agent Canvassing Household ornaments, peddler House mover Huckster or hawker. Icecream: Parlor , Peddler Ice dealer: Each 1-horse w^agon Each 2-horse wagon Each truck Insurance; Agency, rate based on niunber of agents — Company Installment sales Intelligence agent Junk dealer, if maintaining a place of business. Kitchen-utensils agent 1 year 1 year (.') 1 year 1 year 1 year 1 year 1 month... 1 week 1 day 1 year 1 month... 1 year 3 months,. 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 day 1 day 1 year 6 months.. 1 year 1 year 1 month. . . Iday 1 year 1 year 1 year 1 year 1 week 1 year 3 months. , 1 year 1 year 6 months.. 1 year. 1 year. Laundry Additional for cleaning or dyeing. Lecturer Lightning-rod agent Loan agent Loop the loop Lumber dealer, solicitor, itinerant Limch counter Lung tester Magic lantern show. Magnetic healer Map agent Map canvassing Meat peddler, selling less than a quarter at a time . Medicine dealer Menagerie, rate based on admission charge.. Merchandise broker Merchandise peddler Merchant or manufacturer: Sales loss than SIO.OOO .\dditional per S1,000 of sales — 510,000 and less than 535,000. . . 535,000 and less than 5100.000. , 5100,000 and less than 5200,000, $200,000 and over Merchant, transient Retailing in hotel rooms Merry-go-round.. Messenger service , Mines, leases , lands, machinery, or equipment, or agent for Mining stock 1 Same as merchant. Monstrosities Moving-picture show, rate based on admission charge Outdoor entertainment 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 week 1 year 1 j'ear Iday lyear 1 year 1 year 1 year 1 year 1 year 1 month... 1 year 1 month. . , 1 year Iday , 1 year 1 month.,, 1 week . , , 1 year 1 week 1 year 3 months, 1 week , , , Idav Iday 1 year 1 year 3 months. 1 year 1 year 1 year 1 year 1 year 1 day 1 day Each addi- tional day ., 1 month 1 week 1 day 1 year 1 year 1 year 1 month, 1 week , . 1 day 1 year 1 month.. 11,000.00 100.00 15.00 50.00 50.00 15.00 16.00 30.00 15.00 5.00 24.00 100.00 50.00 20.00 40.00-60.00 0) 26.00 16.00 1,000.00 60.00 12.00 24.00 5.00 20.00 12.00 32.00 50.00 10.00 2.50 12.00 1.00 25.00 20.00 7.00 50.00 20.00 12.00 20.00 12.00 12.00 26.00 3.00 4.00 6.00 20.00-30.00 20.00 0) 24.00 30.00 20.00 7.00 12.00 12.00 5.00 36.00 30.00 30.00 100.00 (•) 100.00 10.00 100.00 10. OO 60.00 5. 00 60.06 10.00 5.0O 25.00 5.0O 60-00 20.00 20.00 6.00 200, 00-300, 00 16.00 60,00 20.00 13.00 LOO .50 .25 .10 10.00 25.00 , 10.00 30.00 15.00 f.OO 12. 00 24.00 200.00 50,00 25,00 6.00 50.00-75.00 10.00 * Not reported. SPECIFIED SOURCES OF REVENUE— MISSOURI. 93 KDO) OF BUSINESS LICENSED. License rate. SPRINGFIELD— Continued. Mule dealer... Itmcmnt . Muscle developer. Museum Musical instrument: Agent Show., Nursery apont Oculist, itinerant. Office buildinc Additional for eacli room over 5. . Oil peddler, each wagon Oil stocks Opera house, rate based on admission charge. Optician Order salesman. Oyster saloon Patent-medicine dealer. Patent right: Agent Peddler Pawnbroker. Peddler, not otherwise licensed. Photographer Canvassing agent for.. Transient Pictures: Agent Canvasser Pony show rate based on number of cars. . Pool hall , Porter Premium stamp. Printer Produce broker.. Public hall Quoits Keal estate: Agent Loans Additional for each $25,000 over $50,000. Real estate, mining lands, etc Refilling station Refrigerating warehouse Restaurant Rooming house Adtlitional for each room used Rug agent Saleyard Sample salesman. Scale agent, computing or other. Scales Sewing-machine agent.. Shooting gallery Show, outdoor entertainment Skating rink Slot, or vending machines; Nickel Penny , Soliciting orders for future delivery. Solicitor Souvenirs. year year month.. day year month., year month., day year week . . . year month., year — week . . . day year year year year month., week . . . year week . . . day year month.. year week . . . day year year months.. year months., months.. year months.. year month... week month... year week day year months., months., year year year year year month... week day year year year year year year year year year year week year year month . . year year month . . year year months., months.. day month., year year year day month, week . . , day year week . . , day $32,00 50.00 10,00 2,50 100,00 10,00 100,00 50,00 10.00 40.00 7.00 100,00 10,00 20,00 15,00 5,00 6,00 , 2,5 12, 00 200,00 50,00 25.00 50. 00-100. 00 15.00 5,00 30,00 5,00 12,00 20,00 5,00 50,00 50,00 20,00 60,00 36,00 20,00 50,00 20,00 12,00 15,00 12.00 15.00 25,00 5.00 50. 00-75. 00 10.00 6.00 3.00 25.00 250.00 (') 16.00 12.00 25.00 15.00 5.00 14.00 10.00 5.00 20.00 50.00 50,00 (') 5.00 .50 20.00 7.00 32.00 30.00 5.00 24.00 100,00 10,00 18,00 25,00 16,00 12,00 2,50 10,00 26,00 5,00 3,00 5,00 15,00 5.00 3.00 50.00 5.00 2.50 KIND or UU.SINESS LICENSED. Period. License rate. ^ Same as merchant. SPRINGFIELD— Continued. Spectacle peddler Stable, boarding or livery S lorage house Street railway Street stand Street-stand lecturer Swimming pool Tamale dealer Telegraph company Tenpin alley Toys Trust companies, for $25,000 of stock For each additional $1,000 of stock Typewriter agent ITndertaker Unclaimed goods, sale of, at auction or otherwise . . Vaudeville or picture show, rate based on admis- sion charge Wagon yard Water company Wearing apparel: Agent Canvasser Weighing machine Wienerwurst dealer Wild West show, rate based on admission charge . Wood dealer With merchant's license 1 week . . . 1 day 1 year... 1 year 1 year 1 year 6 months 3 months 1 week . . , 1 day 1 day 1 year 6 months 1 year 1 year I year 6 months 1 year... 1 week . . 1 day 1 year 1 year 1 year 1 year 1 day 1 year 1 year 1 year 1 year 1 week . . lyear 1 month. 1 year 1 day 1 year 1 year $15.00 5.00 12.00 16.00 500.00 16.00 12.00 8.00 6.00 2.50 5.00 10.00 6.00 20,00 100,00 12,00 7.00 60.00 S.OO 2.50 75.00 ..50 18.00 24.00 7.00 SO. 00-75.00 16.00 1,000.00 20.00 7.00 100.00 10.00 20.00 100.00-200.00 26.00 16.00 3. — General license taxes. The following statement shows for each city the kinds of general licenses collected and the rates of tax imposed for the periods specified: JOPLIN Kansas City. Springfield St. Joseph.. St. Louis... Kind of license. Automobile, rate based on horsepower. Bicycle Motor vehicle, rate based on horsepower. Motor vehicle manufacturer or dealer, 1 vehicle Each additional vehicle Horse-drawn vehicle for pleasure, rate based on number of horses For commercial use or hire, rate based on number of horses .\utomobile, rate based on horsepower- Motorcycle Vehicle, 1 and 2 horse Automobile and truck, rate based on horsepower Automobile, rate based on horsepower. Motorc5'Cie Barouche, 1 and 2hor.se Bicycle Cab, 1 horse Coach, 4 horse Surrey, I horse Buggy Wagon, rate based on number of horses Manure wagon Period. 1 year. 1 year. lyear. I year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. License rate. $2.00-$5.00 1.00 2,00-12.00 10,00 5.00 1.50-0. 00 2. 00-6. 00 2.00-12.00 2.00 1.00-2.00 2.00-12.00 2.00-12.00 2.00 2.50-3.00 1.00 2.50 10.00 2.00 1.50 2.00-15.00 1.00 4. — License taxes on dogs. Dogs are taxed in the different cities at the following rates, each, per year: Kansa City, males $1.50, females $.3; St. Joseph, males $1. females $2; St. Louis, males $1, females $1; and Springfield, males $2.50, females $5. 94 SPECIFIED SOURCES OF REVENUE— MONTANA AND NEBRASKA. MONTANA. 1. — Spkical assessments. 0. — For public improvements. The entire cost of opening and grading streets, paving streets and alleys, setting curbs, constructing sidewalks, and extending sewers, both trunk and lateral, except storm sewers, is assessed against benefited property. 6. — For public services. The entire cost of street sprinkling is assessed against benefited property. 2. — Business taxes other than on the liquor traffic. a. — Collected without issue of license. The state collects a tax of 2 per cent on premiums of fire insur- ance companies. One-half of the amount collected in Butte is paid into the city treasury for the benefit of the firemen's disability fund. b. — Collected with issue of license. The following statement shows tor Butte the kinds of business licensed and the rates of tax imposed tor the periods specified. KIND OF business LICENSED. Period. T'lcense rate. BUTTE. Advertising matter, distributing agency for Architect, rate based on annual amount of business. Assayer, rate based on monthly amount of business. 3 months 3 months 3 months 3 months 3 months 3 months 3 months 3 months 3 months 3 months 3 months 3 months 1 month 1 month 1 day SIO.OO 2.50-10.00 3.0O-10.0O 5 00-200 00 1.60 Automobile or other vehicle propelled by steam, electricity, or ga-^oline: 2 50 2.00 Banking, lending money, etc., rate based on aggre- 10. 00-50. 00 Barber shop, each chair 1 00 1.00 Billiard, pool, or bagatelle table 3 75 5.00 Butcher, for each fixed pl.ice of business or branch thereof, rate based ou estimated average monthly sales 1.00-75.00 Cigarettes, cigarette paper, or material used in mak- 10.00 Circus or menagerie, rate based on number otrlngs. . Common carrier, rate based on amount of intrastate business done in city Contractor or builder, rate based on annual amount of business 100 0O-5(X) 00 Each addi- tional day. . . 3 months 3 month 3 months 3 months 3 months 3 months 3 months ^months 100.00-250.00 12.50-187.50 2.50-10.00 25 00 Dentist 2.50 10.00 5.00 50.00 Gold dust, gold or silver bullion, gold or silver coin, buying or selling, rate based on aggregate amount of business 10.00-50.00 KIND OF BUSINESS UCENSED. Period. License rate. BUTTE— Continued. Hotel, on each S2,000 or fraction thereof of business done Insurance agent InteUigence office Laundry: Steam Other than steam Lawyer Lodging house, each room , Loan agent , Manufacturer, not otherwise provided for Medical institvite or dispensary or like business Mercantile business, commission or other, for each fixed place of business or branch thereof, rate based on estimated average monthly sales Merchant, traveling, selling gold, silver, or plated ware, or jewelry , Nurse, trained Merry-go-round Motorcycle , Oleomargarine, butterine, or imitation cheese, on each pound sold, collected monthly Opera or concert, not exliibiting in licensed theater. Pa\vnbroker Peddler, hawker, or traveling merchant: With pack With wagon, rate based on number of horses used , Physician and surgeon Photographer Real est ate agent Restaurant or eating house, on each S2,000, or frac- tion thereof of business done Shooting gallery Show, minstrel, legerdemain or not otherwise pro- vided for, except licensed theater , Skating rink, roller or ice Soda fountain or gooseneck or like device, for sale of nonalcoholic drinks Soda water, pop, or other light drinks, manufac- ture of Steam railway, on intrastate business done at city office , Stable, feed or livery Stock corral or hay yard Stock, bond, or note broker, rate based on aggre- gate amount of business done Streetrailway, horse, motor, or electric Telegraph company, eachinstnunent, except those used exclusively "for interstate business... Telephone company Theater Variety or concert Vehicle, horse-drawn, omnibus, hack, or carriage: 1 horse , Each additional horse Water company Warehouseman, railroad company acting as, except in capacity of common carrier Weighing, public or platform scales for hire 3 months 3 months 3 months $5.00 2. .50 10.00 3 months 3 months 3 months 3 months 3 months 3 months 3 months 15.00 10.00 2.50 .25 2 50 2.50-10! 00 60.00 1 month 1.00-75.00 25.00 3 inonths 3 months 3 months 2.50 50.00 1.00 Not H mi ted... 1 exhibition... 3 months .01 3.00 40.00 3 months 6.25 3 months 3 months 3 months 3 months 10.00-16.00 2.60 2.50 2.60 3 months 3 months 5.00 15.00 1 performance. 3 months 5.00 50.00 3 months 3.00 1 month..- 7.50 3 months 3 months 3 months 125.00 10.00 5.00 3 months 3 months 10.00-50.00 50.00 3 months 3 months 5.00 100. 00 100.00 Imonth 40.00 3 mouths 3 months 3 months 2.50 1.60 100. 00 3 months 1 year 10.00 10.00 3. — General license taxes. No general license taxes are collected in Butte. 4. — License taxes on doos. There is a license tax on male dogs of $3 each, and on female dogs of $10 each, per year. NEBRASI^. 1. — Special assessments. a. — J^or public improvements. In Omaha all costs of opening and grading streets, paving streets and alleys, setting curbs, constructing sidewalks and lateral sewers, and extending water mains are assessed against benefited property. In Lincoln benefited property is asses.sed 100 per cent of the cost of paving streets and alleys and setting curbs, and also an amount not to exceed 50 cents per foot for lateral sewers. h. — For public services. No special assessments are levied for public services in the Nebraska cities included in this report. 2. — Business taxes other than on the liquor traffic. a. — Collected without issue 0/ license. In Lincoln the following business taxes, based on the gross receipts, are collected without the issue of a license: Electric light aad power companies, 2 per cent; express companies, 2^ per cent; gas companies, 2 J per cent; street railway companies, 5 per cent; telegraph companies, 2 per cent; and telephone companies, 3 per cent. b. — Collected with issue 0/ license. The> following statements show for each city the kinds of busi- ness licensed and the tax rates imposed for the periods specified. SPECIFIED SOURCES OF REVENUE— NEW HAMPSHIRE AND NEW JERSEY. 95 KIND OF BUSINK93 UCENSED. Period. License rate. LINCOLN. Auctioneer Billiards; and pool, each table Billposter Bowling, each alley ChauiToiir Circus ?-levator Junk dealer Milk dealer Moving pictures Plumber Scavenger Secondhand dealer Shoot ing gallery Sidewalk contractor Theater OMAHA. Auct ioneer A utomobiles Bankrupt stock Bill distributing Circus, rate based on admission charge Dance hall Employment agency Kxpress Fortune teller Fish dealer (5un powder Hacks Hack driver House mover Ice wagon Junk dealer Junk peddler Meat dealer Messenger express business Milk by hand, for each cow Iday.. lyear. 1 year, lyear. 1 year. Iday.. lyear. 1 year. I year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year, lyear. $5.00 10.00 25.00 10.00 1.00 75.00-200.00 1.00 6.00 1.00 75.00 10.00 6.00 6.00 25.00 15.00 100.00 6 months 1 year Iday 1 year Iday Each addi- tional day.. 1 year 6 months 1 year 6 months 1 year 1 year 1 year 1 year 6 months 1 year 6 months 1 year 1 year 6 months 1 year $50.00 10.00 25.00 2.5. 00 25. 00-300. 00 25. 00-1.50. 00 10.00 20.00 5.00 15.00 10.00 5.00 6.00 1.00 10.00 5.00 15.00 4.00 20.00 10.00 1.00 KraO OF BUSINE.S8 UCENSED. Period. OMAHA— Continued. Milk depot or store Milk wagon Moving pictures: Scat mg capacity 350, or less Seating cai)acity over 350, each seat Special I iccnsc Night-soil wagon Pawnbroker Peddler: Foot Pushcart Wagon Peddler's assistant .'. . Pool hall: 1 table Each additional table Produce •. To sell by carload, each car Refuse wagon Runner Secondhand dealer Secondhand furniture dealer Shooting gallery Street band Street sale Sidewalk stand Theater, rate based on seating capacity. Transient dealer 6 months.. 6 months.. 1 year lyear 10 days . . . 1 year 6 months.. 1 month.. 6 months.. 6 months. . 6 months.. 1 year 1 year 6 months.. 1 year 6 months.. lyear 6 months.. 6 months.. 1 week Iday Iday 6 months. 1 year 1 day License rale. 5.00 35.00 .10 25.00 10.00 50.00 10.00 10.00 15.00 10.00 5.00 1.00 60.00 10.00 2.00 1.5.00 .5.00 5.00 2.5.00 12.00 2.50 10.00 12.00 ..00-I50.00 25.00 3. — General license taxes. No general license faxes are collected in Nebraska cities. 4. — License taxes on dogs. Omaha imposes an annual license tax of $1 each on male dogs and 53 each on female dogs. In Lincoln the rate is $1 each on all dogs. NEW HAMPSHIRE. 1. — Special assessments. a. — For public improvements. No special assessments are levied for public improvements. b. — For public services. The entire cost of moth extermination is assessed against benefited property, provided such cost does not exceed one-half of 1 per cent of the assessed valuation. 2. — Business taxes other than on the liquor traffic. a. — Collected without issue of license. No business taxes are collected without the issue of license. b. — Collected with issue of license. The following statement shows for Manchester the kinds of business licensed and the rates of tax imposed for the periods specified. KIND OF BUSINESS UCENSED. Period. MANCHESTER. Billards and pool, each table Bottle washer Bowling, each alley D ance hall Employment office Hackney coach, cab, or carriage Jimk dealer Limch cart Merry-go-roimd Milkdealer Pawnbroker Plumber Roller skating Scavenger, ench vehicle Shooting gallery Show or exhil'ition, rate based on seating capacity and location. Wagon, or other vehicle, job team, etc., per team. . . License rate. 1 year. 1 year. 1 year. I night 1 year. 1 year. 1 year. 1 year. Iday.. 1 year, lyear. 1 year. 1 night 1 year. 1 year. Iday.. 1 year. tio.oo 5.00 10.00 .50 5.00 ■ 1.00 6.00 10.00 1.00 2.00 25.00 .50 1. 00 .50 10.00 10.00-300.00 .50 3. — General license taxes. No general license taxes are collected. 4. — License taxes on dogs. The tax on male dogs is $2 each and on female dogs 5*5 each per NEW JERSEY. 1. — Specl^l assessments. a. — For ptiblic improvem.cnts . Bayonne and Orange levy special assessments for the entire cost of opening, grading, and paving streets, paving alleys, setting curbs, laying sidewalks, and constructing trunk and lateral sewers. Oamden, East Orange, Hoboken, Jersey City, Newark, Passaic, Trenton, and West Hoboken assess the costs of such improvements according to benefits, except those for opening streets in Tamden and for constructing trunk and lateral sewers in East Orange and trunk sewers in Passaic. Atlantic City assesses benefited property for two-thirds of the cost of paving streets and for the entire cost of lajang sidewalks. Elizabeth levies special assessments according to benefits for opening, grading, and paving streets and paving alleys and for the full cost of curbs and sewers. Paterson levies special assessments according to benefits for opening and grading streets, setting curbs, and constructing sewor.s; for two-thirds of the cost of paving streets and alleys, and for the entire cost of laying sidewalks. SPECIFIED SOURCES OF REVENUE-NEW JERSEY. 96 Perth Amboy levies against benefited property special assess ments tor the entire cost of grading streets, setting curbs laying sidewalks, building sewers, and for two-thirds of the cost of paving ^Tcr^d:" :h':-cost of water-mam extensions is^ess^d a^^t property owners, at 60 cents per linear foot, while East Orange levies special assessments for the cost of drams, h. — For public services. Newark levies special assessments for care of shade trees. 2.-BUSINESS TAXES OTHER THAN ON THE LIQUOR TRAFFIC. a— Collected without issue of license. All cities in New Jersey collect a tax of 2 per cent on the gross premiums of fire insurance companies and the receipts from this soTce are distributed equally between the firemen's pension funds Ld the firemen's relief associations in the cities where col ected According to an act of the legislature, cities are empowered to levy a tax of 5 per cent on the gross receipts of auto busses. h.^Collected with issue of license. The following statements show for each city the kinds of business Ucensed and the rates of tax imposed for the periods specified. ATLANTIC CITY— Continued. Cigars and tobacco: Retail Wholesale Wholesale and retail Circus ■■ SlSthSlVndVadies'andgents'-furnisiiing^^^^^^ Clothini and gents' furnishing goods, boots, ana shoes Clothingandgoods'as' above specified and other goods Coal or ice wagon or cart, each. 1 year — 1 year I year... 1 year. . . 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... kutd of business licensed. Period. License rate. Coal yard Confectionery Confectionery and cigars Confectionery and fruit. . . • Confectionery, cigars, and produce Confectionery and ice cream .. .... ■■■.-■• Confectionery, icecream, an Ti;nKn...rrl •srivert.isinffcorapanv , ■'-__' 1 year... 1 year... 1 year. . . 1 year. . . 1 year... 1 year... 1 year, . . 1 year. . . 1 year... Billboard advertising company B illiards or pool , each table - - ■ - • : ■ _- BoaMmg house or hotel permitting ocean bathing from house, rate ba^ed OQ number of rooms .^^. Boarding house, hotel . restaurant, and barber shop selling cicarsfroni case • '_'"X" Boarding house, cottage, hotel, inn, tavern, each sleeping room Boots and shoes %v • ■ ". Boots, shoes, dry goods, and hosiery B?ttler'^of1o'frdrfnks,"wh'ol'esale;'notpay'in'g'riquor BotUtag'a'g'e'nt','se'll'ing' or' delivering soft drinks . - . Bowling, each alley • • ■ • ; ••■•■• Bread,_pastry, ice cream, and confectionery Brick dealer or yard. :^ -Ij;;; ' " Brick, lime, and cement or mortar dealer Butter, eggs , and poultry Cart , automobile - ■ • Cart, rate based on number of horses Carpet^;leaning estabi ishment CarpetKJleaning vacuum machme Carriage and wagon making Cigars and postcards or stationery .......... ■.■•■■■ Cigars, barber shop, pool parlor.shoe-shining parlor, selling from case only 1 year. 1 year. 1 year. 1 year 1 year 1 year 1 year SIO. 00-550. 00 10.00- 20.00 50.00 5.00-25.00 250.00 25.00 2.00 .25 25.00 10.00 5.00 25.00 25.00 10.00 25.00 25.00-50.00 150.00 50.00 10.00 50.00 10.00 15.00 25.00 5.00 25.00 1,50.00 10.00-300.00 10.00 50.00 1.00-5.00 100.00 5.00 1 year... 1 year... 1 year... 1 year... 1 year. . . 1 year... 1 year... 1 year. . . 1 year. . . 1 y ear. . . 1 year. . . 1 year. . . 1 year... 1 year... 25.00-75.00 5.00 .50 15.00 20.00 25.00 50.00 50.00 5.00 25.00 15.00 15.00-25.00 15.00 10.00 6.00 10.00 15.00 15.00 15.00 5.00 goods, boots, and shoes ;•■-.••: , ,„..„, Dry goids, ladies' clothing, lailies' and gents fur- nishings, millinery, and notions. ..-..^^...- -■_• Dry goods and goods as above specified, and other goods, other than department stores Electric supplies Electric supplies and hardware Electric supplies and automobile supplies Electrician, master; Original license Ti enewal ISSlSl^tiSn'advVrlisirig^.^demor^raiion' Express: Automobile or 2-horse wagon 1-horse wagon Five, 10, or Scent store Flour and feed ?lower%\"nd?rrixce'pt--on'lhe-bi-aMwVlk-ora^^^ proaches French dry cleaning Fruit stand Fruit store Fruit and soft drirdcs Fruit and delicatessen P'ruit, delicatessen, and groceries Furniture Furniture and carpets Funuture, carpets, and stoves Furniture, carpets, and clothing...... Fumiture,carpets, clothing and jewelry . . ..... . - . - ■ Fumitiue, men's clothing, hats, baby coaches, car- pets, ladies' gowns, and shirt waists Gas s'u'ppiies and fltxtures. Gents' furnishings, hats, and caps Gents' furnishings and stationery Gents' furnishings and shoes...... Gents' furnishings, dry goods, and not ons Gents' furnishings, hats, caps, and millinery. . . ... . Gents' furnishings, ladies' hats, lace g^ds, and^ GSsMU^ishto'g's,'ii'a't's','cip's,'iadies'"'co'a't's,'hats, and shoes Golf game ' Groceries Groceries and cigars :-v"'"i;'V;;;;ii' Groceries and produce, wholesale or retail Groceries and produce, poultry, ^^l^'i*^- •.:•:■ "J Groceries and other goods as specified above and other goods Groceries and dry goods v-:;;;; Groceries, dry goods, shoes, and cigars Groceries, produce, and cigars .-ear... 1 year... 1 year... 1 year. . 1 year.. 1 year. . 1 year.. 1 year.. 1 year. . 1 year. . 1 year.. 1 year.. 1 year.. 1 year.. 1 year. 1 year. 1 year. 1 year. Groceries', produce, meats, and cigars - . . • - Hack, oniiSbus, or carriage, rate Wed on number of horses ] Hfrdwafe;'t'ii'ware;'shipchandlefy;'an'd"sportini' nlrdware 'ti'iiwaVe , and plumbing supplies MarS.tinwIre', stoves, plumbing supplies, and Hard^'afe;Hnwar'e;"sh'ipchan^^^^^^^^^ snorting goods, and Plumbmg supplies. ....... -- HaVdware tinware, paints, oils, tin work plumbing supplies', wall papers, and house-tumishing goods. > Not reported. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year. 1 year. 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 vear lyear 1 year. 1 year... 1 year... 1 year... 1 year... 1 "year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 vear... 1 year... 1 year... 1 year.. 1 year.. $10.00 15.00 20.00 300.00 15.00 20.00 30.00 60.00 15.00 25.00 10.00 15.00 25.00 20.00 15.00 20.00 25.00 100.00 35.00 35.00 10.00 5.00 25.00 100.00 50.00 15.00 25.00 35.00 15.00 20.00 30.00 40.00 60.00 15.00 20.00 20.00 25.00 2.00 25.00 50.00 15.00 10.00 75.00 25.00 10.00 35.00 15.00 15.00 25.00 20.00 50.00 60.00 15.00 30.00 35.00 35.00 40.00 50.00 25.00 15.00 15.00 15.00 20.00 20.00 25.00 30.00 30.00 25.00 10.00 15.00 15.00 20.00 25.00 15.00 30.00 20.00 25.00 10. 00-12. 00 10.00 15.00 20.00 30.00 30.00 40.00 SPECIFIED gOURCES OF REVENUE— NEW JERSEY. 97 KIND OF BUSINESS LICENSED. Period. License rate. ATLANTIC CITY— Continued. Hardware, plumbing supplies, metals, household goods, china and crockery when sold with other goods Hay, grain, or feed, sale of, from railroad car or depot. Hides, tallow, and fats, each wagon Hokey-pokey dealer, ice-eream or peiinut vender, each wagon or cart Hul house , each House-famishing goods, not including carpets Ice cream: Manulacturer Parlor or stand Ice plant, pubUc ser\*ice, rate based on daily capacity in tons . Imported linens, laces, and jewelry Information bureau Jewelry, manufacturing Jewelry Jewelry, leather, and silk goods Jewehy, leather goods, and novelties Jewelry and goods as above specified and other goods Junk dealer Junk gatherer Keys, locksmith and bellhanging supplies Keys, locksmith and bellhanging supplies, hard- ware, and sporting goods Ladies' suits and shirt waists Ladies' suit s, shirt waists, and fur goods Ladies' suits, dry goods, notions, gents' furnishing goods, and fur goods Ladies' millinery and funiishings Ladies' clothing and fur goods Ladies' millinery and goods as above specified and other goods Ladies' gowns, millinery, fancy goods, and ladies' furnishings Ladies' and gents' furnishings and shoes Ladies' goods, notions, gents' furnishings and shoes. Laimdry; Collection and distributing agency DeUvery auto vehicle Delivery wagon, rate based on number of horses. Plant, steam or electric Linens, silks, embroideries, and other clothes and notions Livery stable Livery stable and automobile garage combined Limch stand Limch stand and soft drinks or limch room and soft drinks Lumberyard Lumber yard and mill Lumljer and brick yard Lumber and brick yard, and mill Manufacturing, place or device Meats Meats, pro^'isions, or produce Meats. Dutter, and eggs, poultry, provisions, or produce Milk wagon or depot Moving-picture operator Mo\ing-picture or stereopticon show, scenic theater, electric illusions, or stereopticon advertising, ex- cept open-air show Same in open ah Music, sheet, with vocal demonstiation. Musical instruments and music Musician, traveling News stand Newspaper pubUsher Ocean pier, not including theaters, mo\'ing-picture shows, exhibitions, or other amusements upon Siers for which e.x tra fees are charged for admission. d pins, each table Oil, gasoline, petroleum, etc.: Supply or service plant except garage, rate based on capacity in gallons Wagon Optical goods, eyeglasses Optical goods and photo supplies Optician, traveling Oyster depot Oyster stand, icecream, and confectionery Oyster wagon, selling on street Paint and oil Patent medicines Peddler: Baskets, books, magazines, keys, or bellhanging suppUes Candy or sandwiches from baskets or trays Foreign and domestic linens, laces, embroider- ies, silks, and other Uke gooiis and clothing, cloth and furs, or jewelry and diamonds Meats, without license for store, each wagon Produce, or huckster, rate based on number of horses ■\\"ith basket, pack, wheelbarrow, pushcart, selling any article not above mentioned, ex- cept farm produce, each Balloons House-furnishing goods and clothing With wheelbarrow or pushcart, selling farm produce Withwheelbarrow or pushcart, selling sea food, not caught by peddler year., year., year.. year., year., year.. year., year., year., year., year., year., year., year., year.. year., year., year., year., year., year., year.. year., year., year.. year.. year., year.. year.. year.. year. . year. . year.. year.. year., year., year.. year, year, year., year., year., year., year., year., year., year., year.. year, year, year, year- year. year, year. year. year. year., year, year, year, year, year., year., year., year., year. year., year,. year, year. year. year. year. year. year., year.. $100.00 25.00 25.00 75.00 10.00 15.00 20.00 10.00 25.0fr-50.00 30.00 10.00 15.00 12.00 25.00 15.00 25.00 150.00 175. 00 10.00 15.00 20.00 25.00 35.00 l->. 00 20.00 20.00 25.00 25.00 10.00 10.00 5.00-10. 00 20.00 25.00 50.00 50.00 10.00 15.00 35.00 50.00 60.00 65.00 10.00 10.00 15.00 25.00 10.00 5.00 150.00 100.00 100.00 10.00 25.00 5.00 10.00 250.00 5.00 10.00-100.00 ^5.00 15.00 15.00 50.00 10.00 15.00 10.00 15.00 15.00 50.00 25.00 100.00 10.00 10.00-15.00 100.00 50.00 100.00 10.00 10.00 KIND or BUSINESS UCENSED. Period. License rate. ATLANTIC CITY-Contlnued. Peddler — Continued. With wagon, pushcart or basket, selling pies, cakes , and bread Photographer, traveling or soliciting, each camera. Photographic establishment Plumbing, steam, or gas fitting supplies Produce, sold at wharf, dock, or boat, each dealer. Produce, meats, or other pro\'isions, sold from rail- road cars or depots Real estate Keclining, obser\'ation or beach chair, for hire, each chair or seat Restaurant, rate based on number of tables Rolling chairs, for hire: Double Single RoUUig or invahd chair station, each Rugs, oriental or other Saddle horses, rate based on height of horse Saddlery and harness Sandwiches only, sale of, each wagon Scales, not automatic Sea foods Secondhand clothing or furniture Sewing machines Shells and novelties Ship chandlery Ship or boat yard Shooting gallery Show, side or freak Shuffleboard Skating rink. Skee ball exercising game, each alley Soft drinks, stand , Soft drinks and ice cream, stand Soft drinks or cooked goods, sold on streets, each wagon Spectacle and eyeglass stand , Stationery Stationery and toys Stock broker or dealer Stoneyard Store, not otherwise licensed Storage house Stoves and plumbing suppUes Streetcar, using city streets Tailoring; . Cleaning and pressing Gents' furnishings, hats and caps Merchant Teas, coffees, and spices Theater, opera house, or garden, not selling intoxi- cating liquors Tinware, cooking utensils Umbrella stand Undertaker's estabhshment Variety store and bric-a-brac Wallpaper Waste paper or ru'obish Wood yard Business for which aUcense of $10 or ovens charged, caro'ing an additional ware, not specifically U- censed, additional year. year, year, year, year. year, year., year., year. year., year, year, year, year, year, year. year., year, year., year., year. , year., year., year., year., year., year., year., year., year.. year.. year., year., year., year., year., year., year.. year.. year.. year. . year., year., year.. year., year., year., year., year., year., year.. year.. 1 year. BAYONNE. Billiards or pool, each table. Bowling, each alley Dead animals, removal Employment agency Fat gatherer Ice wagon Junk dealer Merry-go-round Milk: Store Wagon Moving pictures Seavenger Theater Vender: Foot Wagon CAMDEN. Auctioneer Bilhards or pool, each table Billposting Bowling, each alley Circular distributor Circus, rate based on number of rings. . Employment agency Garage: lndi\'idual, Icar PubUc, up to 5 cars Over 5 cars, each additional car. Jimk dealer Junk and rag dealer, store MUk Moving-picture show, per seat I None more than $15. lyear. lyear. lyear. lyear. lyear. Iday.. lyear. lyear. lyear. lyear. lyear. lyear. 1 year. 1 year. $25.00 100.00 15.00 15.00 10.00 25.00 10.00 1.00 10.00-100.00 15.00 10.00 100.00 25.00 5.00-10.00 10.00 60.00 10.00 25.00 75.00 10.00 15.90 10.00 10.00 25.00 200.00 10.00 50.00 10.00 10.00 15.00 250.00 50.00 10.00 15.00 100.00 10.00 10.00 25.00 15.00 50.00 5.00 20.00 15.00 10.00 150.00 10.00 10.00 15.00 15.00 10.00 25.00 10.00 5.00 lyear... lyear... 1 year. . . lyear... lyear... lyear... lyear... 1 month lyear... lyear... lyear... lyear... lyear... 1 year... 1 year... $1.00 1. 00 50.00 20.00 5.00 1.00 25.00 2.0O-10.00 2.00 2.00 60.00 10.00 100.00 10.00 20.00 $25.00 5.00 60.00 5.00 6.00 25.00-200.00 10.00 1.00 6.00 1.50 6.00 24.00 1.00 «.10 ■ None less than $23. 3T905°— IS- 98 SPECIFIED SOURCES OF REVENUE— NEW JERSEY. KIND OF BUSINESS LICENSED. Period. License rate. C AMD EN— Continued. Moving-picture sliow Peddler: Pushcart, basket, etc Witli team, rate based on number of horses Petroleum, naphtha, etc., sale or hawking, rate based on number of horses Plumber Public hack or conveyance, rate based on passenger capacity Rag picker and itinerant scrap trader, with privi- lege of 1 team Secondhand store , Secondhand store, handling tools and bicycles Shuffleboard, each Skating rink Special officer, including badge Theater, not to exceed Trading stamp dealer; Retail Wholesale 1 night lyear. 1 year. 1 year, lyear. 1 year. lyear. lyear., lyear.. lyear.. lyear.. 1 year.. 1 day.. 1 year. 1 year. $1.00 5.00 10.00-15.00 10.00-15.00 1.00 3.00-10.00 6.00 6.00 24.00 5.00 50.00 1.50 2.00 2.00 10.00 EAST ORANGE. Auctioneer Baby boarding house Baggage wagon Billiards or pool Billposting Circus or exhibition of trained animals. Driver, cab. carriage, omnibus, or stage Dumping pri\ilege to scavenger Employment agency Explosives: Jobber Retailer Storage Fireworks Garage, public Hackman Ice ;. Junkman Junk shop Kerosene Milk store or wagon Moving-picture show Pawnbroker Plumber: Original license Renewal Restaurant Scavenger Vender lyear lyear lyear lyear 1 year No time fixed. 1 year 1 year 1 year 1 year lyear lyear 1 year lyear 1 year 1 year 1 year lyear lyear 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year $5.00 1.00 20.00 10.00 50.00 100. OO 10.00 20.00 10.00 20.00 10.00 25.00 2.00 10.00 10.00 2.50 10.00 100.00 1.00 2.00 100.00 25.00 5.00 2.00 10.00 10.00 10.00 ELIZABETH. Auctioneer Billiards or pool: 1 tabic Each additional table Billposting Cab Carnival: Local Out of town people. . . Circus, rate based on size. Combustibles, sale of Dance hall Distributor of handbills. . Freak show Hack , Jimkraan .' Lunch wagon Merrv -go-round Milk: Moving-picture theater . . . Pa^vn broker Plumber Theater Truck 1 year. 1 year. 1 year. 1 year. 1 year. Iday. 1 day. 1 day. 1 year. 1 year. 1 year. 1 day. 1 year. 1 year. 1 year. 1 day. 1 year 1 year. 1 year. 1 year. 1 year 1 year S25.00 5.00 2. .50 25.00 5.00 1.00 10.00 5.0O-I0O.0O 1.00 20.00 5.00 1. 00 6.00 10.00 25.00 1.00 2.00 48. 00 50.00 10.00 100.00 5.00 HOBOKEN. S25.00 2 00 Barber 1 vear Billiards or pool, each table Bowling, each alley 1 vsar i 00 Cab Express 1 year 5 00 Pat and hone Hack ; Ice lyear 5.00 KIND OF BUSINESS UCENSED. Period. License rate. HOBOKEN— Continued. Junk dealer Lodging house, each bed Milk Moving-picture theater . Musician Omnibus Pawnbroker Peddler Plumber Scavenger Stage Smll Theater Truck 1 year 1 j'ear 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year JERSEY CITY. Auctioneer Advertising signs, upon fences, buildings, or other structures Billiards or pool Blasting rock Cartman Circus: Admission over 25 cents Admission less than 25 cents Each succeeding week Concert or entertainment, admission 50 cents or more Driver, hack, cab, or omnibus Exhibition, athletic or scientific E.xplosives, sale or transportation Expressman Fat and bones: Collection Transportation Fly-by-night merchant Fireworks, manufacture or storage of Hand organ grinder Inteihgence olhce Junk shop Lodging house, each bed Milk and cream: Store Wagon Moving-picture machine Moving-picture operator Musician Newspaper vender, resident Oil wagon Pawnbroker Peddler: Resident Nonresident Places holding entertainments, balls or dances, where liquors are sold Plays, singing, etc., where liquors are sold Porter, public: Original license, S2 additional for badge Renewal Steam engineer Stevedore, for each horse, mule, or hoisting machine used Street car, each 1 year 1 year 1 year 1 year 1 year 1 day 1 week 1 week Each perform- ance 1 year Each exhibi- tion 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 month 1 year 1 year 1 year 1 year 1 year NEWARK. Auctioneer Bill distributor Billposter Cartman Circus I'ance hall Employment agency Hack driver Hackman Junk: Dealer, with wagon On foot Shopkeeper Lodging house Motor driver Motor owners, with badge. . . Without badge Organ grinder Pawnbroker Peddler: Meat With satchel or pack Sale of goods by nonresident. Show, exliibition, movie, etc Street car, each Theater Vender 1 year. 1 year. 1 year. 1 year. Iday. 1 year. 1 year 1 year. 1 year. 1 year. 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 vear 1 flay . 1 year 1 year 1 year $10.00 LOO 2.00 200.00 10.00 5.00 50.00 S.OO 10.00 10.00 5.00 5.00 300.00 5.00 $50.00 250.00 5.00 S.00 1.50 500.00 150.00 50.00 25.00 5.00 100.00 5.«0 1.50 5.00 10.00 250.00 5.00 S.OO 6.00 15.00 .25 1.00 2.00 5.00 LOO 25.00 10.00 5.00 150.00 10.00 25.00 300.00 25.00 5.00 3.0O 2.00 5.00 10.00 $50.00 2.00 25.00 5.00 50.00-350.00 100.00 25.00 5. 50 10.00- 10.50 15.00 10.50 25.00 LOO 6.50 10.50 10.00 10.50 150.00 20.00 5.50 25.00 LOO 10.00 350.00 10.00 SPECIFIED SOURCES OF REVENUE NEW JERSEY. 99 Knn> OF BUSINESS UCBN3ED. Period. License rate. ORANGE. Auctioneer Circus Emiiloyment agency Gasoline Hackman Maricet, except Saturday .Saturday only Milli Newsboy Niglit-soil collector Pawnbroker Peddler: Pack Wapon Plumber Scavenger Street c*ar, each Theater 1 year 1 day. 1 year 1 year 1 year Iday. Iday. 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year $10.00 20. 00-60. 00 3.00 25.00 1.00 .50 1.00 2.00 .50 5.00 50.00 5.00 10.00 5.00 10.00 10.00 75.00 PASSAIC. Auctioneer Dance liall Hack Ice Ice wagon Junk •. MUk MUk wagon Moving-picture theatir Peddler Pushcart Scavenger Wagon 1 year 1 year 1 year 1 year 1 year, 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year. PATERSON. Auctioneer Abattoir Boxing bout Cariuval Pance hall EmplojTnent agent Express wagon Hack Ice dealer Junk dealer Milk dealer Motion-picture operator: Original license Renewal Pawnbroker Peddler: With horse and wagon With pushcart Carrying his goods Scavenger-vault cleaner Show, license transfer Show or exhibition, miscellaneous Theatrical, theaters and movies... 1 year 1 year Each enter. tainment... (=) 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 day Each addi- tional day.. 1 year PERTH AMBOY. Auctioneer Barber Billiards Circus, rate based on admission. . . Concert, rate based on admission.. Exhibition, athletic or scientilie... Fish dealer. . Hack Huckster Ice cream — Junk dealer.. 1 year 1 year 1 voar Iday Each enter- tainment... Each enter- tainment... 1 year 1 year 1 year 1 year 1 year $26.00 100.00 5.50 1.00 1.00 5.00 1.00 1.00 100.00 15.00 10.00 20.00 15.00 $50.00 25.00 (■) 150.00 40.00 10.00 6.00 6.00 5.00 25.00 2.00 5.00 1.00 150.00 25.00 18.00 12.00 15.00 25.00 5.00 1.00 300.00 $25.00 l.OO 10.00 50.00-100.00 = 5.00-10.00 •100.00 .50 15.00 25.00 1.00 25.00 * Five per cent of gross receipts, minimum $10. 2 For period of stay. Time not reported. 3 These provisions' do not apply to a concert given for a charitable or benevolent purpose. * Maximum license tax. KIND or BUSINESS LICENSED. Period. License rate. PERTH AMBOY— Continoed. Milk dealer Pawnbroker Peddler Pushcart Public htUl, rate based on seating capacity Scavenger Theater, opera house, or moving-picture show, rate based on seating capacity 1 year 1 year 1 year 1 year 1 year 1 year 1 year TRENTON. Auctioneer Automatic machine exhibition Ball bat game BiUposting company Extr^an Carrousel Circus Entertainment in house or hall Exhibition: In store Under canvas Hand organ or street piano Junk: Dealer, on foot With wagon Shopkeeper Loan agency Milk dealer Moving pictures Museum Pawnbroker Peddler: On foot With wagon Plumber, master Scavenger Shooting gallery Street band, traveling Theater Vaudc\ille Wild West show WEST HOBOKEN. Advertising Auctioneer Billiards and pool, each table Emplojmient agency Fireworks " Ice Junk Milk store Milk wagon Musician Peddler Plumber Theatrical, including moving-picture house $2.00 125.00 10.00 15.00 5. 00-50. OO 2.00 50.00-200.00 1 year... 1 year... 1 year... 1 year.. 1 year... 1 vear. . . Iday... 1 year... 1 year. . . 1 month 1 month ld.iy... 1 year. . . 1 year... 1 year... 1 year. . . 1 year... 1 year. . . 1 year... 1 year... 1 year... 1 year... 1 year... 1 year. . . 1 year... 1 year... 1 year... 1 year. . . 1 year... 1 day . . . $6.00 50.00 60.00 60.00 1.00 120.00 100.00 50.00 50.00 5.00 25.00 7.50 3.00 4.00 10.00 20.00 300.00 2.00 50.00 150.00 150.00 6.00 12.00 10.00 5.00 60.00 12.00 150.00 50.00 50.00 1 year 1 year 1 year 1 year. 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year. 1 year. $10.00 25.00 ■ 3.00 25.00 1.00 2.00 10.00 l.OO 2.00 2.00 5.00 1.00 100.00 o. tiENERAL LICENSE TAXES. Jersey City issues licenses for garages, both public and private, at $5 each per year, and revolver permits at 110 each per year. Newark collects a tax of |1 each per year for revolver permits. 4. — License taxes on dogs. License taxes on dogs are collected by the different cities at the following rates, each, per year: Atlantic City, Elizabeth, Jersey City, Newark, Paterson, Perth Amboj', and West Hoboken, males and females, $1; Bayonne, males $2, females ?-5; East Orange and Orange, males $1, females $3; Hoboken and Trenton, males and females, $2; Passaic, males $2. females, $3. 100 SPECIFIED SOURCES OF REVENUE— NEW YORK. NEW YORK. 1. — Special assessments. a. — For public improvements. The following paragraphs specify the kinds of special assess- ments for specified pul>lic improvements levied against benefited property in the different cities: For opening streets, Albany, Binghamton, Buffalo, Mount Vernon, Niagara Falls, Rochester, Schenectady, Syracuse, and Utica assess the entii'e cost against the property benefited; New Rochelle, all costs in excess of $5,000; Troy, 50 per cent of the cost; Amsterdam, 75 per cent; and Poughkeepsie, about 90 per cent. New York City assesses about 93 per cent of the cost of opening streets and parks. For grading streets, Albany, Buffalo, Mount Vernon, Rochester, Schenectady, and Syracuse, assess the entire cost; Amsterdam, 75 per cent; Poughkeepsie, CO per cent; Troy, 50 per cent; and New Rochelle, all costs in excess of $0,000. For paving streets, Albany, Jamestown, Niagara Falls, Rochester, Schenectady, and Syracuse, assess against benefited property the entire cost; Amsterdam, Auburn, Binghamton, and Troy, 50 per cent; Elmira, 20 per cent; Mount Vernon, New Rochelle, and Utica, 66§ per cent; New York, about 93 per cent; Poughkeepsie, 60 per cent; and Buffalo, two-thirds of the coat of repaying and the total cost of original paving. Alley paving in the different cities is assessed at the same rates as street paving, except in Elmira, where the entire cost of paving alleys ia assessed against the benefited property, and in Mount Vernon, New York, Poughkeepsie, and Utica, where no special assessments for alley paving were reported. For setting curbs, Albany, Amsterdam, Auburn, Elmii-a, Mount Vernon, Niagara Falls, Poughkeepsie, Syracuse, and Schenectady assess the entire cost against benefited property; Binghamton and Jamestown, 50 per cent; and Utica, 66| per cent. Buffalo, New York, and Rochester include the cost of curbs with special assess- ments for pa\dng. New Rochelle assesses for curbs at $2 per lineal foot on each side of the street; Troy, 50 per cent of the cost of curbs constructed in connection with paving and the entire cost of curbs constructed after pa\-ing. For sidewalk construction, the entire cost is assessed against benefited property in Albany, Amsterdam, Auburn, Buffalo, Elmira, Jamestown, M»unt Vernon, New Rochelle, Niagara Falls, Poughkeepsie, Rochester, Schenectady, Syracuse, Troy and Utica; one-half of the cost in Binghamton ; and $2 per lineal foot on each side of the street in New Rochelle. For sewers, both trunk and lateral, Albany, Auburn, Rochester, and Utica assess the entire cost against benefited property; Bing- hamton, not exceeding 80 centa per running foot; New Rochelle, $2 per lineal foot on each side of the street; Poughkeepsie, not to exceed $3 per lineal foot; Syracuse, ordinarily the entire cost, but in exceptional cases for building trunk sewers, only part of the cost; Ti'oy, the entire cost of sewers less than 24 inches in diameter and 50 per cent of the cost of sewers 21 inches or more in diameter. Buffalo, Jamestown, Mount Vernon and Schenectady assess the total cost of lateral sewers; and New York, about 93 per cent of the cost of sewers and receiving basins. New York city assesses against benefited property about 93 per per cent of the cost of fencing lots and of outlays for flagging; Niagara Falls, one-half of the cost of decorative lighting and the entire cost of gas, sewer, and water connections. Yonkers has no uniform rates for special assessments for public improvements, but determines tlie amount of assessments for each Improvement by a special ordinance. b. — For public services. For street sprinkling Auburn, Buffalo, Elmira, and Syracuse assess the full cost against benefited property; and Rochester, 50 per cent of the cost of street cleaning and that portion of the cost of street sprinkling not paid by the street railway company. Auburn assesses against benefited property three-fourths of the cost of inner lighting or lighting vdth ornamental posts on street edges; Mount Vernon, 50 per cent of the cost of lighting with orna- mental pillars and cluster lamps; Syracuse and Troy, the full cost of ornamental lighting. Binghamton, Buffalo, Elmira, Poughkeepsie, Rochester, and Utica assess against benefited property the full cost of snow removal or sidewalk cleaning; and Rochester, the total cost of repairing sidewalks. Mount Vernon assesses a hydrant rental tax of 3i cents per front foot against property within 500 feet of any fii'e hydrant. Buffalo assesses against the property benefited the full cost of cutting weeds, removing rubbish, oiling streets, and repairing lateral sewers. 2. — Business taxes other than on the liquoii TRArnc. a. — Collected without issue of license. Taxes amounting to 2 per cent of the premiums received by agents of foreign fire insurance companies, and 1 per cent of the gross premiums or assessments of foreign mutual fire insurance companies or associations, are collected in the different "cities of the state and paid to the firemen's pension funds and firemen's benevo- lent associations of the respective cities. New Rochelle collects a tax of 3 per cent on the gross receipts of automobile omnibusses. b. — Collected with issue of license. The following statements show for the different cities each kind of business licensed and the rates of tax imposed for the periods specified. KIND OF BUSINESS UCENSED. Period. License rate. ALBANY. Auctioneer Billposter Chauffeur, if not owner of car Circus, rule fixed by mayor Employment agency Hack: 1-horse - 2-horse Driver, if not owner Junk dealer Mo\ing-picturc exhibition Pawnbroker Theater Ta.xicab Truck: 1-horse 2-horse or auto Vender: With wagon Without wagon AMSTERDAM. 1 month 1 day S50.00 25.00 Junk 1 year 5.00 50.00 Peddler, bawker or render, each horse or Tvagon, motor vehicle, handcart, or other vehicle, boat or 1 year 10.00 I month Each addi- tional month 1 dav 5.00 2.50 1.00 AUBURN. Auctioneer Fireworks display Huckster Peddler: On toot With horse and wagon or cart Pop corn, popping and sale of Pushcart Theater 1 week. 1 year.. 1 year.. 1 day . . 1 year.. 1 year . . 1 year . . 1 year.. 1 year.. 1 year.. 1 year.. I year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. mont day., year, year. year, mont. ^ach tiona day.. 1 year 1 day 3 months.. 1 day 1 day 1 mouth... 1 month... 1 year $50.00 50.00 1.50 0) 25.00 3.00 5.00 1.50 25.00 50.00 50.00 100. 00 5.00 1.00 5.00 10.60 5.50 J25. 00 6.00 10.00 1.00 2.00 3.00 3.00 75.00 1 Not over S300. SPECIFIED SOURCES OF REVENUE— NEW YORK. 101 KDtD OF BUSnjESS UCENSED. Teriod. License rate, BINGHAMTON. Automatic baseball court Billiards or pool ; liable Each additional table Bowling: lailcy Each additional alley Dance hall Drayman Employment bureau Junk dealer Pawnbroker Peddler, on foot Taxicab Theater, rate based on seating capacity Vender: 1 wagon Each additional wagon 1 year 1 year I year 1 year 1 year I year 1 year 1 year 1 year lyear Iday. 1 year 1 year, lyear 1 year BUFFALO. Auctioneer Automobile show Baker, rate based on number of employees Baseball park Billboards, maintaining Billiards and pool, each table Billposter Bootblack stand, each chair Bowling, each alley Butcher Candy stand Circular distributor Circus, rate based on size Confectioner, rate based on number of employees . . Dance hall, each 1 ,000 square feet Additional for each public dance Employment agency Fish dealer Gasoline: Retail Wholesale Grain drying Huckster Junk dealer: Hand wagon Horse and wagon '. Boat and yard Wholesale Kerosene, naphtha, etc., dealer Milk dealer, each wagon Merry-go-round .- Moving-picture operator: Origmal license Renewal Pawnbroker Peddler: On foot Pop corn and peanuts With pushcart With horse and wagon With 2 horses, automobile, or other vehicle, 1 man With 2 men Plumber Public vehicle Removing dead animals Restaurant, with music Secondhand dealer Shooting gallery Slaughterhoiise Tent show Theater or moving pictures, rate based on seating capacity Vacuum cleaning machine Bill posting Circus Concert Huckster Pawnbroker Poolroom Scavenger Shooting gallery Taxic-ab Theater Vehicle, horse drawn Express Hack $10.00 5.00 1.00 5.00 1.00 50.00 5.00 25.00 5.00 50.00 .50 5.00 50.00-150.00 20.00 15.00 1 year... Iday.... 1 year... lyear... 1 year... 1 year... 1 year... 1 year. . . 1 year... lyear... 1 month. 1 year... 1 day lyear... 1 year. . . 1 dance. 1 year... 1 year... 1 year... 1 year... 1 year. . . 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 week.. 1 year. . . 1 year... 1 year... 1 year... 1 year. . . 1 year... 1 year. . . 1 year... 1 year... i year... 1 year... 1 year... 1 Vear. . . lyear... 1 year... 1 year... 1 year... 1 year... 1 year... 5150.00 10.00 3.00-10.00 100.00 50.00 5.00 50.00 2.00 5.00 15.00 4.00 50.00 75.00-200.00 3.00-10.00 6.00 3.00 25.00 10.00 3.00 20.00 60.00 25.00 2.00 3.00 10.00 25.00 1.00 2.00 6.00 5.00 2.00 250.00 25.00 25.00 60.00 100.00 125.00 150.00 10.00 1.00 60.00 10.00 10.00 C>), 25.00 50.00-100.00 50.00 lyear 1 year. 1 year. 1 year. 1 vear. (').... 1 year. lyear. 1 j^ear. 1 year. ' At the discretion of the mayor. KIND or BUSINEaS UCENSED. Period. License rate. JAMESTOWN. Auctioneer Billposter Circus Jtmk dealer Milk Pawnbroker Shooting gallery Theater, based on seating capacity lyear. 1 year. Iday. 1 year. 1 year. 1 year. 1 year. 1 year. t.W.0O 50.00 100.00 5.00 1.00 25.00 10.00 2.';. 00-150. 00 MOUNT VERNON. Auctioneer Billiards and pool Circus, rate based on size Collecting fat and tallow Hack or express, rate based on number of horses. Junk dealer Milk dealer For each wagon Peddler: With horse and wagon With pack, pushcart, or bag Plumber: Master Sign Scavenger Taxicab or motor track Theater or music hall 1 year 1 year Iday 1 year 1 year 1 year 1 year 1 year 1 year 1 year Not limited Not limited lyear 1 year 1 year NEW ROCHELLE. Amusements or attractions — ball game, chute, car- rousel, bicycle carrousel, Ferris wheel, merry-go- roimd, puppet show, scenic railway, Si:cnie cave, steeplecliase, striking machine, switchback, each. ,A.uctioneer Billiard or pool room Bowling alley Circus Driver, cab Coach or taxicab Explosives, dealer Junk dealer Menagerie Peddler Secondhand dealer Sight-seetng car Shooting gallery Shows, 5 or more at one place, each show Theater Vehicle, horse-drawn: Dirt cart Express wagon 1 year 1 year 1 year 1 year 1 week... Iday 1 year lyear 1 year 1 year 1 week... Iday 1 year lyear 1 year 1 year 4 months 1 year 1 year 1 year NEW YORK. Amusement: Except in Richmond In Richmond Auctioneer Billiards and pool table Bootblack chair Bowling alley Candy stand Concert Dance hall, public Dirt cart Driver, public hack: Original license Renewal Electrician Elevated railroad stand Employment agency Employment and lodging house Express Express driver Fruit stand Hand organ Hoist: General Special Itinerant musician Junk: Boat Cart Shop Massa.ge: Operator Parlor 1 year. 1 year. 1 year. 1 year 1 year 1 year, lyear, 1 year 1 year, lyear lyear lyear. lyear. lyear. lyear. 1 year, lyear. lyear. lyear, lyear. lyear. 1 year, lyear, lyear, 1 year, 1 year, 1 year, 1 year. $40.00 10.00 10.00-200.00 15.00 2.5O-3.0O 5.00 1.00 1.00 15.00 10.00 25.00 5.00 6.00 6.00 60.00 $25.00 5.00 5.00 5.00 50.00 6.00 2.50 3.00 1.00 5.00 50.00 5.00 5.00 5.00 10. OO 5.00 10.00 50.00 1.00 5.00 $150.00 100.00 100.00 3.00 5.0O 5.00 5.00 500.00 60.00 1.00 1.50 .50 10.00 10.00 26.00 25.00 6.00 1.00 10.00 5.00 25.00 1.00 10.00 5.00 6.00 20.00 3.00 10.00 102 SPECIFIED SOURCES OF REVENUE— NEW YORK. KIND OF BUSINESS LICENSED. reriod. License rate. NEW YORK— Continuod. Motion picture: Tlleater Open-air theater ExMbition; Church or educational . All other Newspaper stand Newspaper and fruit stand Pawnbroker Peddler: Horse and wagon Merchandise Pushcart Porter, public: Originallicense Renewal Runner Secondhand dealer Shooting galiery Show, common Sight-seeing car Stagecoach Taxicab. public Little Theatrical , public Commuted Tobaccostand Vehicle, public: Cab Coach Horsecart Motorcart NIAGARA FALLS. 1 year 1 year 1 exhibition. . 1 exhibition. . 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year lyear 1 year 1 year 1 year 1 year 1 year 1 year 1 year lyear Less than 1 year 1 year 1 year 1 year 1 year 1 year Advertising, sign Amusement arcade Animal show, wild Wild and trained Bootblack stand Box ball, doll rack, and striking machine Circus Driver: Public hack Public auto Electrician, original license Renewal Engineer, stationary, original license Renewal Figure 8 runaway Junk dealer Moving pictures Organ grinder Pawnbroker Peddler, hand Peanut and pop corn from pushcart Plumber Shooting gallery Theater Vehicles, horse-drawn: Baggage wagon Cartman's truck, 1 or 2 horse, respectively Hack or carriage for hire, 1 or 2 norse, respcc lively Omnibus 1 year, 1 year 1 day. Iday. 1 year, 1 year, 1 day. 1 year, lyear. 1 year. 1 year. 1 year, 1 year. 1 year, 1 year. 1 year. 1 day. I year, 1 day. 1 year, 1 year. 1 year 1 year. 1 year, 1 year, 1 year 1 year. POUGHKEEPSIE. Exhibitor Junk dealer Lunch wagon Master plumber Vender: Hand Horse and wagon Pushcart 1 year 1 year 1 month Not limited 1 year lyear 1 year ROCHESTER. Auctioneer Billiards or pool: First 2 tables Each additional table Billposter Bowling: First 2 alleys Each additional alley Cartman Circus Employment agency Engineer, stationary, based on class Huckster or peddler: With pack With horse and wagon 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 performance 1 year lyear 1 year lyear $100.00 50.00 2.00 6.00 5.00 15.00 500.00 8.00 2.00 4.00 1.00 .2.5 20.00 15.00 5.00 25.00 10.00 20.00 10.00 5.00 500.00 250.00 6.00 5.00 10.00 2.00 5.00 . $25.00 50.00 50.00 75.00 10.00 10.00 300.00 1.00 10.00 25.00 5.00 3.00 2.00 10.00 10.00 100.00 1.00 50.00 2.00 50.00 5.00 10.00 100.00 5.00 3.00-5.00 3.00-J.OO 5.00 $100.00 5.00 5.00 5.00 3.00 6.00 3.00 850.00 5.00 2.00 20.00 5.00 2.00 1.00 7.5.00 25.00 1.00-3. 00 5.00 X5.00 KIND OF BUSINESS LICENSED. Period. License rate. ROCHESTER— Continued. Ice dealer Junk dealer: With push cart With horse and wagon With s tore Milk dealer Merry-go-round " Moving-picture show Operator Museum, etc Pawnbroker Plumijer Scavenger Secondhand dealer or store Shooting gallery Theater Theatrical entertainment, concert, or lecture, etc . . Vehicle, public 1 year 1 year 1 year 1 year 1 year (') 1 year 1 year 1 day 1 year 1 year 1 year 1 year (') 1 year 1 performance 1 year (') SI. 00 1.00 3.00 25.00 1.00 50.00 2.00 5.00 100.00 5.00 1.00 2.00 (') 50.00 10.00 1.00 SCnENECTADY. Advertising Billposter Cab driver Cab owner: 1 horse 2 horse or motor Cartman: 1 horse 2 horse or motor Circus, rate based on size Employment agency Junk dealer Master plumber Pawnbroker Peddler Theater: Seating capacity up to 500 Additional for each 100 seats or fraction thereof over 500 Transient exhibition lyear... 1 year... lyear... lyear... 1 year. . . 1 year. . . 1 year. . . Iday.... 1 year. . . lyear... 1 year... 1 year. . . 1 year... 1 month Iday.... 1 year. . . lyear... 1 month, 1 week.. 1 day SYRACUSE. Auctioneer Bill distributor Billposter and bill distributor Cart Circus, rate based on number of rings Dealer: Junk, retail Junk, wholesale Oil, retail Oil, wholesale Secondliand E mployment agency G arage". Grocery wagon, from which groceries are sold. . . Huckster Helpers Nonresident Resident Icecream Ice peddler Lodging house Lunch wagon Merry-go-round Messenger service Milk Moving-picture show, class 1 and 2, respectively . Moving van Pawnbroker Plumber Pool room, each table Pushcart, selling vegetables from house to house Shooting gallery Showman Solicitor Street piano, etc Taxicab Theater , Traveling street band Vender: Itinerant Nonresident Resident > At the discretion ol the mayor. S5.00 30.00 1.00 l.CO 2.00 1.00 2.00 50. 00-150. 00 25.00 4S.0O 1.00 50.00 15.00 6.00 1.00 60.00 10.00 30.00 20.00 10.00 1 year. 1 year. 1 year. 1 year. Iday.. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year, 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 .Vear. 1 year. 1-year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 week 1 year. 1 week 1 year. 1 year. 1 week 1 week 1 week 1 year. $25.00 25.00 40.00 3.00 50.00-150.00 5.00 50.00 .10.00 25.00 1.00 25.00 1.00 125.00 40.00 6.00 50.00 40.00 5.00 .25 5.00 50.00 5.0O 30.00 5.00 50.00-100.00 5.00 100.00 5.00 6.00 40.00 10.00 10.00 2.00 5.00 2.00 200.00 5.00 60.00 5.00 10.00 SPECIFIED SOURCES OF REVENUE— NORTH CAROLINA. 103 KIND OF BUSINESS UCENSED. Period. License rate. TROY. Auction sales, rate fixed by mayor Circus Kakir Milk Pawnbroker Theater and moving-picture exhibitions Traveling museum 1 day . . 1 day.. 1 day . . 1 year. 1 year. 1 year. 1 week »10.0a-$7.').00 50.00 1.00 1.00 2). 00 50.00 5.00 UTIC.V. Circ\is, based on seating capacity. . Employment agency Junk dealer Lunch wagon Musician Pa\\Tibroker Theater, based on seating capacity Vendor: Hand Horse and wagon Pushcart 1 day. 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year YONKERS. Auctioneer Billposter Dance hall Employment agency Exhibition Express wagon: Original license Renewal Fireworks: Retail Wholesale Furniture van: Original license Renewal Garage Grounds for excursion parties, rate fixed by mayor. . Additional for each excursion entertained Junkman E mployees, each Manufacture of fireworks Manufacture of paper caps and toy torpedoes Manufacture of signals 1 year. 1 year., 1 year., 1 year. 1 year., 1 year., 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 "year. 1 year. 1 year. 1 year. 1 year. 1 year. J50.00-S75.00 25.00 .■i.OO 50.00 ,5.00 50.00 25.00-75.00 10.00 25.00 15.00 SIO. 00 50.00 25. 00 2.5. 00 100.00 5.00 3.00 5.00 20.00 5.00 3.00 10.00 25.00-100.00 5.00 5.00 3.00 100.00 20.00 20.00 KIND or BUSINESS UCENSED. Period. I License rate. YONKERS— Continued. Peddler: Produce of own farm Flowers and other florist's supplies Other articles Piano-moving wagon: Original license Renewal Steam engineer: Original licen.'se Renewal Steam fireman: Origmal license Renewal Storage or handling of explosives, rate based on q uantity handled Vehicle for hire: Cab Carriage Hackney coach ■. 1 year. 1 year, lyear. lyear. lyear. 1 year, lyear. lyear. 1 year. 1 year. 1 year. 1 year. 1 year SI. 00 SO. 00 10.00 5.00 3.00 2.00 .50 2.00 .50 7.50-25.00 2.00 3.00 3.00 3. — General license taxes. The following statement shows for the different cities each kind of general license issued and the rate of tax imposed for the period specified. Aubuen Buffalo Elhira New Yokk Niagara Falls Bicycle Vehicle, horse-drawn. , Bicycle Motorcycle. , Notllm- $0.50 ited. 1 year. . . 1. 00 lyear... .50 lyear... '2.00 Pistol permit j 1 year. . . 6.00 Period. License rate. 1 Collected by the state: one-half of resident license taxes collected by the state are paid to the city. 4. — License taxes ox dogs. Annual license taxes on dogs are levied by the cities of New York state, except New York, as follows: Niagara Falls, males, $1, females, $3; other cities, males and females, $1. NORTH CAROLINA. 1. — Special assessments. a. — For public improvements. The entire cost of pa\Tng streets and sidewalks is assessed against benefited property in Charlotte and Winston-Salem. In Charlotte all property is assessed annually at the rate of 3 cents per front foot for construction and maintenance of sewers. b. — For public services. No special assessments are levied for public services. 2. — Business ta.xes other than on the liquor traffic. a. — Collected without issue nf license. Fire insurance companies except such as invest three-fourths of their capital in the state or in state securities pay to the state a tax of one-half of 1 per cent of gross premiums collected. The state pays to the treasurer of each city having an organized fire department comph-ing with certain requirements, the amount of such taxes collected in that city for the benefit of the local fire- men's relief fimd. b. — Collected with issue of license. The following statements show the kinds of business licensed and the tax rates imposed for the periods specified. KIND OF BUSINESS LICENSED. Period. I Licenserate, CHARLOTTE. Advertising: Soliciting or contracting for , except newspapers and periodicals published in city Wagon with .^ign Agent or asjency Automobiles: Agent or dealer For hire Gara,ge . storing, caring for or repairing Jitney motor bus, rate based on seating capacity . Tires— . Retail Wholesale , Awning, sail , or tent maker Artificial limbs, ageut or dealer Auctioneer: Itinerant Resident Baker Barbershop: 1 chair Each additional chiir Bicycle a^'ent or deiler, except hardware mer- chant handling bicycles BiUiards or bagatelle', each table Billposteror sign tacker Itinerant Blacksmith or horseshoeing shop Bootblack, each chair, seat, box, or pair of foot rests, except licensed barber Bowling alley: 1 platform Each additional platform 1 year. . lyear.. 1 year.. lyear.. lyear.. 1 year. . lyear.. lyear.. 1 year. . 1 year. . 1 year. . 1 day.. 1 year. . 1 year. . 1 year., lyear.. lyear.. lyear.. lyear.. Iday.. 1 year. . 1 year. . lyear.. lyear. SIO. 00 25.00 25.00 50.00 15.00 25.00 .50-25.00 15.00 60.00 10.00 10.00 10.00 15.00 15.00 5.00 2.50 10.00 50.00 60.00 2.00 5.00 1.00 25.00 12.50 1«4 SPECIFIED SOURCES OF REVENUE— NORTH CAROLINA. KIND OF BUSINESS UCENSED. Period. License rate. KIND OF BUSINESS UCENSED. CHARLOTTE— Continued. Brick manufacturer or dealer Building material, retail Butcher or retail dealer in fresh meats, rate based on location 1 , Cabinet or carpenter shop Carnival company, rate based on number of attrac- tions Carriage builder or repair shop , Cement block manufacturer Cigar raanufactiu-er , Circus, menagerie, Wild West, dog and pony show, or show not otherwise provided for, rate hasea on number of cars required for transportation Side show with show requiring less than 30 cars All other side shows Cleaning, pressing, altering or dyeing clothes Claim or collecting agent Coal and coke dealer , rate based on number cars Cold storage, plant or business , Concert or musical entertainment if for compen- sation or advertising purposes Contractor, for building bridges, railroads, streets, sidewalks, etc., rate based on gross annual re- ceipts Cotton: Buying and selling Compress Cottonseed-oil mill, each press Dancing: Hall Teacher or master Detective Agency Directory, city, compiling Electric light and power Electrical contractor Employment agency Express company Feather renovator or carpet cleaner Fertilizer: Dealer Mixer ormanufacturer, rate based on annual sales Fish or oyster dealer, wholesale or retail In connection with market or grocery store Flying jenny, merry-go-round, or Ferris wheel Fortune teller, mind reader, or palmist Foundry or machine shop Fruits, Vegetables, or produce, at wholesale or on commission , Fur dealer , Gas company Harness maker and repairer Harvestry or agricultural machinery, wholesale Hides and bones, dealer, rate based on annual sales. Hotel, private boarding house, or public sleeping place: With 10 to 50 sleeping rooms, each room With more than 50 rooms, rate based on number of rooms Private boarding house, entertaining 10 board- ers or more Sleeping room over store or office, within fire limits House mover Hyponotist, giving exhibitions Ice, wholesale dealer or factory Ice cream or soft drinks, retail, except peddler but including eating place, rate based on annual busi- ness Wholesale. Installment plan, selling furniture, clothing, etc., in addition to retail merchant's license, rate basea on value of stock Itinerant, restaurant, lunch stand, lemonade, ice cream or soft drinks, balloons, confetti, flags, souvenirs, fruits, novelties, etc Itinerant physician, dentist, vender of specifics, etc. . Junk dealer Knife rack, cane board, sticking machine, telescope, lung tester, or like device Labor agent for other than domestic or office help . . Land company, rate based on annual sales Laundry: Steam, including dry cleaning , Chinese Lemonade, ice cream, or fruit stand on public or spe- cial occasions Lightning-rod agent , Lumber yard or dealer, rate based on gross annual business Lunch stand or coimter, except licensed restaurant or hotel on American plan Itinerant lunch deafer Machinery, or parts and supplies, dealer or agent. . . Marble, yard, dealer, or agent, or tombstone and monument dealer, rate based on annual sales 1 year. 1 year. 1 year. 1 year. 1 year.. 1 year. 1 year., 1 year. , 1 day.. 1 day . . 1 day.. 1 year. 1 year. 1 year. 1 year. 1 performance, 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year. 1 year... 1 year 1 year 1 year 1 year 1 week Iday 1 year , 1 day 1 year... , 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 week 1 year 1 year 1 year 1 year 1 week 1 day 1 month 1 week 1 day 1 year 3 months 1 day 1 year 1 year 1 year 1 year 1 day Each addition- al day 1 year 1 year 1 year 1 day 1 year 1 year S50.00 50.00 12.50-25.00 5.00 200.00-300.00 1.500 10.00 10.00 17.50-125.00 5.00 12.50 25.00 50.00 10.00-100.00 25.00 2.50 5.00-300.00 25.00 200.00 5.00 25.00 5.00 15.00 25.00 50.00 1,250.00 25.00 25.00 75.00 25.00 25.00 150.00-300.00 25.00 10.00 10.00 2.50 50.00 5.00 25.00 50.00 10.00 750. 00 15.00 200.00 25. 00-50. 00 1.00 100. 00-150. 00 10.00 1.00 10.00 200.00 300.00 3.00-50.00 50.00 25. 00-50. 00 15.00 5.00 25.00 15.00 5.00 100.00 50.00 25.00 100.00 25. 00-150. 00 60.00 15.00 5.00 2.00 25.00 50.00-150.00 25.00 5.00 60.00 Period. License rate. CHARLOTTE— Continued. Meat, wholesale dealer, packer, or packing house agency, rate based ou annual sales Medicines, etc. , sale of, by givmg exhibitions, attrac- tions, or lectures Merchant or dealer, retail, not otherwise licensed, rate based on annual sales , Itinerant, selling bankrupt or fire stock , Temporary, disposing of stock by special cut price sa le or otherwise , Merchant tailor , Merchant, wholesale, or jol:>ber, not otherwise li- censed, rate based on gross annual sales , Millinery: Retail.... Wholesale er wholesale and retail Money lender or loan office, taking watches, jev/elry, and" household furniture as security, by pledge or otherwise Motion-picture show, illuslrated songs musical at- tractions, or vaudeville in connection with, each stand, except hcensc-d opera house or theater Newspaper: Daily edition , Monthly newspaper, magazine, or periodical . . , Weekly, biweekly, or triweekly edition , Oil, illuminating or lubricating, benzine, naphtha, gasoline, agency, station, or warehouse Patent or proprietary medicines or drug specialti^, manufacturer, rate based on annual sales , Paving company Fa\VTibroker , Peanut or pop-corn roaster , Penny arcade Peddler: Merchandise, or manufactured articles, fruits, vegetables, eggs.fowls, meat, or other produce Oysters, fish, or clams, etc Phrenologist Phonograph or like machine , Piano or orgim, dealer or agent Piano tuner , Pistol, gun or firearms, dealer Pool room Printing, job With bindery and ruling machinery in connec- tion Plimiber •. If emplo3''ing more than one journeyman Real esta,te or rental agent, employing no solicitors or salesmen '. Restaurant or eating place, based on gross receipts. . Secondhand dealer, except sewing machines, cash registers, adding machines, or typewriters, in ad- dition to retail merchant's license Shooting gallery Sign, electric, maker, contractor or hanger Sign painter: Itinerant advertisii^ Commercial Skating rink Slot machine, except in store or penny arcade Social club Soft drinlcs: Bottler Wholesale dealer or agent for any kind Solicitor for other than licensed business Spectacle or eyeglass dealer Stable: Feed Livery, based on number of horses used Stallion or jackass Steam fitter Stockbroker Street or electric railway, rate based on mileage Telegraph company Theater, playhouse, or opera house, rate based on admission charge Tin shop Tobacco, cigars, and cigarettes, wholesale or retail, rate based on annual sales Toilet supply dealer Typewriters and supplies, dealer or agent Undertaker and embahner, rate based on annual business Vehicle, horse-drawn: Cart, dray, or wagon, rate based on number of horses used and wldtii of tire Hack, carriage, buggy or like vehicle, for public use Vehicles, except automobiles, dealer or agent, rate based on aimual business Watch and jewelry repairer Employing no help Warehouse , storage house , or transfer house used for storage and transferring, rate based on aimual receipts All business, trades, j)rofessioas, games, devices for profit, not otherwise provided for 1 year 1 week . . . 1 year. . . . 1 week . . . 1 month. , 1 year 1 year 1 year 1 year 1 year 1 year 3 months, 1 year 1 year 1 year 1 year lyear 1 year 1 year 1 year 1 year 1 year — 1 year 1 year 1 year 1 year — 1 year 1 year 1 year 1 year 1 year — 1 year 1 year 1 year 1 year 1 year 1 year 1 week . . . 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year lyear 1 year 1 y car 1 year 1 year 1 year lyear 1 year 1 year 1 week . . . Iday 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 month . , 1 week . , . 1 day S5. 00-S200. 00 100.00 2. 50-50. 00 100.00 100.00 25.00 15. 00-75. 00 25.00 50.00 100.00 25.00 25.00 20.00 10.00 10.00 25. 00-100. 00 150. 00 200.00 5.00 25.00 50.00 25.00 25.00 10.00 20.00 5.00 12.50 200.00 25.00 35.00 15.00 25.00 25.00 12. 50-100. 00 15.00 25.00 5.00 25.00 50.00 25.00 25.00 15.00 25.00 100.00 50.00 25.00 10.00 25.00 25. 00-inO. 00 10.00 75.00 10.00 150. 00-500. 00 50.00 125. 00-150. 00 10.00 2. 00-3. 00 25.00 2. 50-20. 00 20.00 50.00 25. 00-75. 00 7.50-15.00 15.00 10. 00-75. 00 10.00 5.00 25. 00-50. 00 25.00 10.00 5.00 LOO SPECIFIED SOURCES OF REVENUE— NORTH CAROLINA. 105 KIND OF EUaiNESa LICENSED. Period. License rate. WILMINGTON. Agent, not otherwise provided Tor Artificial blocks, stone, etc., manufacturer Auctioneer Automobiles: Apent or dealer Taxicab Jitney line running on regular route in addition to above license Bag factory Baggape or transfer company Baker or bakery Barber shop, each chair Barrel, crate, or basket factory Bicycle dealer, agent, or repairer Billiards, pool, or bagatelle, etc.: One table Each additional table Billposter, sign tacker, or distributor of advertise- ments or samples Transient or itinerant or employee Blacksmith or horseshoer Blowing or lifting machine, etc Bowling alley Box factory Brick dealer or agent Cabinetmaker, rate based on annua! amount of busi- ness Carnival company or combination, rate based on number of attractions Cart liouse Circus or Wild West show with menagerie, rate based on admission charge and number of cars required for transportation Side show in comiection with above Tent show, animal, trapeze or juggling Cleaning and pressing clothes Clairvoyant, spirit medium, palmist, or fortune teller Coal and wood, dealer Cold storage Commercial or merchandise broker Confectioner Contract builder, rate based on annual amount of business Cotton: Buyer orshipper, rate based on number of bales handled Compress Factory Cottonseed mill Manufacturing, manipulating, or mixing fer- tilizers, additional Crossties, gum logs, etc., buying, cutting, or shij)- pmg. Dealer, wholesale or retail, not otherwise provided for, rate based on gross sales Dog or pony or trained-animal show, admission 50 cents or less Electric light and power Electrical contractor (if stock is carried, dealer's license also) Exhibition not in licensed theater, theatrical, min- strel, spiritualistic, sleight of hand, acrobatic, etc.. If continuous Express company Ferry, boat. Hat, or other vessel Fertilizer, manufacturer, manipulator, or mixer Wholesale dealer or manufactiner with plant outside city and olhce in city, or agent for same. Fish, oysters, clams, game, etc.: Packer or shipper Foundry and machine shop Dealing in old or scrap brass, copper, or lead, additional Fruit dealer Gas company Gristmill Hotel, rate based on number of rooms Huckster, vegetable, fruit, fish, chickens, or eggs Ice plant, rate based on daily capacity in tons Installment plan, dealer selling or attempting to sell on, by chattel mortgage or conditional sale Itinerant vender, selling on streets Junk dealer Laundry Lighterman Machine shop Dealing m old or scrap brass, copper, or lead, additional Manufacturer, mill, or shop, not otherwise licensed.. Marine railway or floating dock Marble or stone yard Market, private" Menagerie or side show, not connected with circus. . MeiTy-go-round or flying ponies Money lender or loan office, taking watches, jewelry, and household fimiiture as security, by pledge or otherwise Moving-picture show Naval stores, buyer or shipper Newspaper: Daily Weekly, not published by daily ' Other, published less frequently 3 months 3 months 3 montlis 3 months 3 months 3 months 3 months 3montlis 3 months 3 months lyear 3 months 3 months 3 months 3 months Iday 3 months 1 day 3 months 1 year 3 months 3 months 3 months 3 months 1 day 1 day Iday 3 months Imonth 3 months 3 months 3 months 3 months 1 year 1 year 1 year 1 year lyear 1 year 1 year 3 months 1 day 3 months 1 year 1 performance 1 day 1 year 3 months 1 year 1 year 1 year 3 months 1 year 3 months 1 year 1 year 1 year 1 month 1 year 3 months 1 day Each addition- al day 1 year 3 months 3 months 3 months 1 year 3 months 1 year 3 months 1 year ".. 1 day 1 day 3 months 3 months 3 months 3 months 3 months 3 months 510. on 7.50 5.00 12.50 6.00 5.00 10.00 5.00 7.50 .75 50.00 5.00 10.00 7.50 15.00 1.00 2.00 2.00 12.00 60.00 12.00 3.00-10.00 200. 00-300. 00 3.00 25. 00-300. 00 60.00 50.00 3.00 200.00 15.00 7.60 10.00 6.00 12. OO-IOO. 00 150. 00-400. 00 250. 00 80.00 150.00 100. 00 60.00 3.00-75.00 25.00 325.00 12.00 5.00 20.00 60.00 15. 00 200.00 100. 00 40.00 30.00 300.00 6.00 325.00 75.00 40. 00-150. 00 1.00 12.00-150.00 25.00 3.00 1.00 300. 00 10.00 5.00 20.00 300. 00 6. 00-10. 00 60.00 5.00 100. 00 15.00 5.00 50.00 15.00 15.00 7.50 5.00 3.00 KIND or BtlSINESS UCENSZD. Period. License rato. WILMINGTON— Continued. Oil dealer Overalls manufacturer Packing company or agency handling meats and packing-house prod nets Painter, doing work bv contract Paper hanger or decorator Pawnbroker Peddler or transient dealer Pianos and organs: Dealer Timer or repairer Pine or other fiber, manulacturcr Pine-products distillery, other than turpentine Planing mill, not in connection with sawmill Plumbing and heatmg contract (it stock is carried, dealer's license also) Printuig office, job, each press Keal estate agent Restaiu*ant, rato based on number of employees Sailors' board ing house Sash, door, and molding factory Sawmill, steam or electric, rate based on daily ca- pacity in feet Ship bi'oker Shirt manufacturer Shooting gallery Sign painter: With shop employing labor Transient Skating rink Soft drmks: Bottler Sale of, except in connection with other licensed business Shoe-repair shop Shoe-shine stand Stable, livery, rate based on number of horses Stevedore, contracting , Stock and bond broker Storage warehouse, rate based on amount of annual charges Street railway company Tailor T-ar and oil manufacturer or refiner Telegraph company Telegraph and telephone polos, dealer Theater or opera house, etc., not otherwise licensed. Tinner Turpentine distillery or pitch kettle, each still or kettle Type\vTiter agent or dealer, not otherwise licensed, . Undertaker, rate based on annual amoimt of business. Upholsterer Vaudeville show Vehicles: Dealer Repair shop, all kinds Vehicles, horse-dra^vn: Cart, dray, truck, or wagon, except licensed merchant haulmg o^vn goods Hack, carriage, etc., except licensed livery sta- ble Hack or omnibus lines on regular routes Wood, dealer only Any business not otherwise Uccnsed 1 year 1 year 1 year 3 months. 3 months, 3 months. 3 montlis. 3 months. 3 months. 3 months. 3 montlis. 3 months. 3 months. 3 montlis. 3 months. 3 months. 3 montlis. 3 months. 1 year 3 montlis, 3 months. 3 months. 1 year — I year 1 month. 3 months. 3 months. 3 months. 3 months, 3 months. 3 months. 1 year 1 year 3 montlis. 3 months. 3 months. 1 year 1 year 1 year 3 "months. I year 3 months. 3 months. 3 months. 3 months. 3 months. 3 months. 1 year 1 year 3 months. 1 year 3 months. WINSTON-SALEM. 1 year. 1 ye.lr. 1 year. Advertising agent or advertising scheme of any kind Auction house, other than tobacco Auctioneer, except for tobacco exclusively Automobiles: For hire Garage Motor truck Barber shop: One chair Each additional chair Bicycles, keeping for hire Billiards or pool: 6 tables Each additional table Billposter or advertising agent, or both Blacksmith shop Bowling: 2 alleys .each Each additional alley Candy manufacturer, wholesale Carnival company, or combination of like shows, or street carnival Cattle, buying or selling live Chiroixidist Circus, menagerie. Wild West show, dog and pony show, or show not other\vlse licensed, rate based on number of cars required for transportation — Side show Street parade Cle-aning and pressing club ' Garage paying this license shall be entitled to licenses tor fivo chauffers without charge. 1 year., lyear.. 1 year.. 1 year. . 1 year.. 1 year.. 1 year.. 1 year.. 1 year. . 1 year.. 1 year. . 1 year. . 1 year. . 1 week. 1 year.. 1 year. . $10.00 6.00 150.00 3.00 3.00 50.00 150.00 20.00 3.00 7.50 7.50 10.00 25.00 3.00 12.50 3.00-10.00 10.00 10.00 60.00-100.00 10. 00 6.00 5.00 25.00 50.00 3.00 15.00 3.00 3.00 LOO 9.00-18.00 6.00 10.00 50.00-200.00 325.00 3.00 7.50 50.00 60.00 100.00 3.00 12.00 6.00 3.00-10.00 3.00 25.00 10.00 5.00 2.00 2.00 5.00 20.00 10.00 1 day.. 1 day.. 1 day. . 1 year. $50.00 100.00 5.00 20.00 125.00 5.00 2.00 1.00 10.00 300.00 50.00 50.00 3.00 50.00 12.50 25.00 100.00 250.00 5.00 17.50-125.00 5.00-12.50 50.00-200.00 5.00 106 SPECIFIED SOURCES OF REVENUE— OHIO. KIND 07 BUSINESS LICENSED. Period. License rate. WINSTON-SALEM— Continued. Coal yard or dealer: Horse-dm\vn vehicle, each, rate based on num- ber of horses Motor tnick, each Collecting agency Contractor: Resident, rate based on amount of business don© Nonresident Dance Electric light and power company Electrical con tractor Exhibition not in licensed theater, by traveling theatrical, opera, minstrel, concert, spiritualistic, sleight of hand, or acrolsatic company or per- f ormer, etc Express company, using streets for delivering Feather renovator Fireworks dealer Fortime teller or palmist Gas company Gift enterprise, as inducement to buy or purchase admission tickets to show, etc Hotel, rate based on number of rooms H3T>notist Teaching the science Ice cream : Manufacturer, wholesale Tushcarl, on streets Ice dealer: Horse-drawn vehicle, each, rate based on num- ber of horses Motor truck, each Installment plan, sales on Junk dealer Knife rack, baby rack, or cane rack Labor or emigrant agent Laundry: Steam or electric Hand Agent soliciting for nonresident steam laundry. Lightning rod: Local dealer Itinerant agent Meats, fresh, market, or dealer outside city markets Medicine, itinerant merchant or peddler, selling from vehicle or in tent, by gi via:; concerts or exhi- bitions Medicine peddler, except as above Merry -go-round or flying ponies Money lender or loan'otfice. taking watches, jewelry, and household furniture or other personal proper- ty as security 1 year. , 1 year. 1 year.. 1 year 1 year 1 day or night, 1 year 1 year , 1 performance 1 year 1 year 1 year 1 day 1 year 1 year 1 year 1 exhibition. 1 week 1 year. 1 year. 1 year. . 1 year,. 1 year- . 1 year.. 1 week. 1 year.. 1 year. . 1 year. . 1 year. . 1 year.. 1 year. . 1 year. . 1 year. . 1 year. . 1 week. 1 year. S150-$300.00 5.00 10.00 10.00-30.00 30.00 2.00 100.00 10.00 5.00 100.00 50.00 200. 00 10.00 100.00 25.00 10.00-75.00 5.00 20.00 25.00 25.00 1.50-3.00 5.00 25.00 50.08 10.00 50O00 10.00 5.00 25.00 10.00 50.00 25.00 400.00 100.00 25.00 KIND OF BUSINESS LICENSED. Period. WINSTON-SALEM— Continued. Oil peddler, retail , Pawnbroker , I'eanut roaster, portable , Peddler, except those selling books, periodicals, printed music, ice. fuel, fish, vegetables, fruits or own farm or dairy produce, or those otherwise licensed Phrenologist Piano dealer Pictures, itinerant agout or dealer Plumbing shop or establishment Portrait painter, itinerant, or agent for enlarging photographs Real estate agent or rent collector or both Restaurant or cife Secondhand dealer, clothing, mattress, or unwash- able bedding Shooting gallery. Skating rmk Soft drinks, bottler Stable, livery Stallion or jack , Street railway company , Tailor, merchant , Telegraph company Theater, opera house, etc Vaudeville or vaudeville and moving pictures. . Transfer lines, each vehicle, rate based on number of horses Undertaker or coflin dealer, rate based on value of stock Vehicles, horse-drawn, rat© based on number of horses: Carriage Dray or wagon License rate. 1 year... 1 year. . . 1 year. . . 1 year... 1 month. 1 year... 1 year. . . 1 year. . . 1 year. . . 1 year... 1 year. . . 1 year... 1 week . , 1 month, 1 year... 1 year... 1 year... 1 year... lyear... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... $10.00 50.00 GO. 00 200.00 5.00 10.00 50.00 10.00 50.00 10.00 10.00 500.00 10.00 10.00 25.00 20.00 20.00 100.00 10.00 50. OCT 60.00 100.00 2. 00-3. 00 10.00-25.00 5.00-10.00 2.00-3.00 500.00 3. — General license taxes. Motor vehicle operators are taxed $2 each per year iu the three North Carolina cities. 4. — Licen.se taxes on dogs. There ia an annual tax on all doga of $1 each in Charlotte and in Wilmington. OHIO. 1. — Special assessments. a. — For public improvements. Akron and Cincinnati lev)- special assessments against benefited real property for 98 per cent of the cost of street opening. Cleve- land assesses benefited property 100 per cent of the cost of grading streets, and Alcron, Canton, Cincinnati, Columbus, Dayton, Springfield, Toledo, and Youngstov.-n, 98 per cent of such costs. All cities reported levy special assessments for 98 per cent of the costs of paving streets and alleys and setting curbs, vdth the excep- tion that in Lorain 85 per cent of such costs and in Zanesville 60 per cent of the cost of paving alleys is so assessed. Hamilton and Youngstown assess benefited property for 98 per cent of the cost of constructing sidewalks and Cincinnati, Columbus, Dayton, Lima, Lorain, Springfield, Toledo, and Zanesville 100 per cent of the costs of such improvements. Dayton, Hamilton, Lima, Lorain, Springfield, Toledo, and Youngstown assess 98 per cent and Canton 100 per cent of the costs of trunk sewers against the benefited property. In Akron the property is assessed for trunk sewera to the amount of the cost of an 8-iuch pipe. Any additional cost is paid by the city unless a sewer district ia created, in v.hich case benefited property is assessed for the total cost. In Canton, Dayton, Hamilton, and Lima the entke cost of lateral sewers is assessed against the property benefited, while in Akron, Cincinnati, Columbus, Lorain, Springfield, Toledo, Youngstown, and Zanesville 98 per cent of such cost are likewise assessed. Cleveland imposes a fiat rate of $2.50 per front foot for lateral sewers. In (Columbus benefited property is assessed for regrading and repa\Tng streets and resetting curbs at the rate of 98 per cent of the cost less one-half of the cost of the original improvement; in Spring- field benefited property is assessed for one-half of the cost of regrad- ing streets, repaying streets and alleys, resetting curbs, and renewals of sidewalks and sew.?r3; and in Cleveland the percentage of the cost of repa^Tng to be assessed is fixed at not to exceed 50 per cent. Toledo assesses 100 per cent of the cost of high-pressure mains, and Columbus 100 per cent of the cost of installing cluster lights. h. — For public services. Columbus and Toledo assess the entire cost of street spiinkling upon the benefited property. Five cities — Akron, Dayton, Colum- bus, Toledo, and Youngstown — levy special assessments on property benefited for the entire cost of street cleaning. Cincinnati and Hamilton levy special assogsments against the benefited property for the entire expense of street oiling. Akron levies special assessments for the cost of white- way lighting; Dayton for the cost of boulevard lighting; Toledo 50 per cent in the lesidential districts and 85 per cent in the business district for street righting; and Youngstown from 40 cents to 60 cents per front foot for street lighting. 2. — Business t.\xes other than on the liquor traffic. a. — Collected xoithoul issue of license. No business taxes are collected without issue of a license in Ohio cities. SPECIFIED SOURCES OF REVENUE— OHIO. 107 h. — Collected with issue of license. The following statements show for the different cities each kind of business licensed and the rates of tax imposed for the periods speeilied. KIND or liUSINKSS LICENSED. reriod. License rate. KIND OF BUSINESS UCENSED. Period. License rate. AKRON. Auctioneer Bill distributing and card tacking. Billposter and sign painter Circus Circus and menagerie Dance hall Exhibition, not otherwise licensed Jitney, taxi, or bus Menagerie Minstrel and vaudeville Moving pictures Pawnbroicer Peddler: Motor or 2-horse vehicle l-horse vehicle IIand-dra\\Ti vehicle Goods carried Theatrical company Theatrical house 1 year 1 day 1 year Iday lycar Iday Iday Iday 1 year 1 day Eacli addition alday 1 year 1 day 1 day Each addition al day 1 year.*. 1 year 1 year 6 months 3 months 1 year 6 "months 3 months. .. . 1 year G months 3 months 1 year 6 months 3 months 1 week Iday 1 year CANTON. Cigarette dealer MOk dealer Pawnbroker. . . Show Skating rink.... Taxicab Theater Vender Weigher CINCINNATI. Auctioneer Ball groimd Ball room, public Billiards and pool: 1 table Each additional table Billposter Bowling: 1 alley Each additional alley Cigarettes Circus Coal weigher Dancing school, rate based on number of pupils Ferry Flying American Gunpowder vender Hotel solicitor Intelligence cilice Livery and sale stable Moving-picture operator Pawnbroker Peddler: Hand Stand \'ehicle Photographer, itinerant Plumber; Journeyman Master Riding school Scavenger Secondhand dealer Shooting gallery Side show Sidewalk, cement Spanner icey Street car. .'. Btreet-car advertising signs Street musician Theater, rate based on seating capacity Vender, it inerant $50.00 2.00 23.00 2.00 50.00 2.00 150. 00 300.00 23.00 3.U0 1.00 2.5.00 150. 00 5.00 3.00 40.00 50.00 35.00 18.00 10.00 25.00 13.00 7.00 15.00 8.00 5.00 10. 00 5.00 3.00 10.00 3.00 40.00 1 year 1 year 1 year 1 year 1 year 1 j'ear 1 J'ear 1 year 1 year S15. 00 22.00 Z5.00 10.00 36.00 3.00 50.00 15.00 1.00 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. Iday. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 day. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year 1 year. $25.00 750.00 50.00 25.00 15.00 25.00 25.00 15.00 25.00 100. 00 5.00 100. 00-300. 00 5.00 25.00 13.00 25.00 50.00 13.00 1.00 200.00 5.00 13.00 25.00 25.00 1.00 25.00 60.00 25.00 50.00 30.00 25.00 2.00 12.00 60.00 25.00 25.00 100.00-300.00 50.00 CLKVELAND. A notion store Chaufleur Dance hail, rate based on square feet of floor space. Employment agency, rate based on kind of help. . . Exhibition, rate based on seating capacity: 2,000 or less Over 2,000 Gardener Milk depot Miik wagon Pawnl:)roker Peddler, each wagon Plumber: Journeyman lienewal Master Renewal Pool: 1 table Each additional table Slaughter house For jTOultry Taxicab Tenement building 1 month 1 year... 1 year. . . 1 year. . , 1 week.. 1 day... 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . lyear.. 1 year. . 1 year. . 1 year.. 1 year. . 1 year.. 1 jear.. 1 year. . 1 year. . lycar.. S5.00 1.00 1.5.00-60.00 50.00-150.00 W.OOSO.O* 150.00-aoo.O'.) 10.00 1.00 1.00 5.00 .so 2.00 ..>0 10.00 2.W 10.00 .50 10.00 2.00 5.00 1.00 COLUMBUS. Cigarette dealer Circus, menagerie, or show, rate based on admis- sion charge Dance hall, rate based on square feet of floor space. Meat dealer Milk dealer Pawnbroker Plumber: Journeyman Master Sewer tapper Vender: Basket PushCiirt Vehicle other than hand propelled 1 year Iday Each addi- tional day. . 1 year 1 year lyear lyear 1 year 1 year 1 year 1 year 1 year 1 year $16.00 40.00-220.00 15.00-73.00 13.00-35.00 .50 ..50 100.00 5.00 25.00 5.00 5.00 10.00 23.00 DAYTON. Bill and lithograph poster Cement contractor Circus, rate based on admission charge Coal inspector Dance Dance hall Junk: Dealer pushcart Wagon Moving van or express, 1 wagon Each additional wagon Pawnbroker Peddler: Foot Transient Wagon Theater 1 year lyear Iday 1 year Iday 1 year 1 year 1 year 1 year 1 year 1 year — lyear 9 months 6 months 1 day 9 months 6 months 1 year 55.00 1.00 150.00-300.00 .50 2.00 25.00-50.00 50.00 1.00 5.00 2.00 .2.) 50.00 4.00 1.50 15.25 7.75 50.00 HAMILTON. Circus Pawnbroker Pop-corn vender Theater Iday. 1 year 1 year 1 year $50.00 25.00 .25 25.00 LIMA. Billposter Carnival Circus and Wild West show Jimk dealer Milk dealer Pawnbroker Peddler, itinerant 1 day. . Theater 1 year. . . . . Vender 6 months. 1 year. Iday.. Iday.. 1 year. , 1 year. 1 year. 0) $10.00 5.00 5.00 1.00 100.00 2.00 7.5.00 7.50 LOR.UN. Billposter 1 2 years . Carnival show , Iday... Circus ' Iday.. $.50. 00 50.00 lOO.OO 1 At discretion of the mayor, maximum $230. 108 SPECIFIED SOURCES OF REVENUE— OHIO. KIND OF BUSINESS LICENSED. LORAIN— Continued. Circus riding Meat Menagerie Milk Movlng-pictiu"e show . Peddler and hawker: With 1 or 2 horses On foot. Public dance, roller skating or like entertainment . Sewer tapper Theatrical exhibit. All other exhibitions . 1 performance. 1 vear Iday 1 year 1 month 1 year 9 months 6 months 1 month 1 day 1 year 6 months 1 month Iday lyear 1 month 1 day 1 year 1 performance. 2 performances Each addi- tional per- formance 1 performance. sio. oa-$50. 00 .50 5. 00-10. 00 .50 5.00 100.00 75.00 60.00 10.00 2.00 50.00 25.00 5.00 1.00 150. 00-500. 00 5.00-150.00 1. 00-25. CO 5.00 2.00 3.00 .50 . 10-2. 00 SPRINGFIELD. Circus, principal show Side show Exposition MenLi^crie Merchandise delivery wagon Pawnbroker Peddler: Basket Pushcart Wagon Plumber Theater Vault cleaner 1 day 1 day 1 day 1 year — lyear 1 year 1 year 6 months. 3 months. Iday 1 year 1 year lyear 1 year 1 year $40. 00 5.00 2.00 25.00 2.50 60.00 7.00 4.00 2.50 1.00 10.00 15.00 10.00 50.00 25.00 TOLEDO. Auctioneer upon streets Ball ground, seating more than 1,500.! Bill distributing, etc Billpostiag House moving Intelligence ofBcc Junk dealer, rate based on capital invested Meat dealer Pawnbroker Peddling, hawking, huckstering, or selling goods while traveling from place to place: On foot with pack, basket, etc On foot with vehicle propelled by person With vehicle, horse-drawn or power-propelled . Penny parlor, arcade, and other show, display or exhibition, except in licensed theater or hall Secondhand dealer Selling goods on streets Shov/, exhibition, or performance of any Mnd given in temporary quarters or location, rate based on seating capacity Store, temporary, for sale of goods Street musician, each instrument Theater or ha.H, based on seating capacity Transient peddler Vault cleaning 1 year 1 year 1 year 1 year Iday Each addi- tional day... lyear 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year Iday 1 day Each addi- tional day . . . 1 month..." Each addi- tional month. 1 year 1 year 1 day 1 year $25.00 100.00 15.00 200.00 10.00 6.00 100. 00 15. 00-50. 00 1.00 100. 00 1.50 5.0O 35.00 150.00 12.50 2.00 60. 00-150. 00 10. 00-50. 00 60.03 25.03 1.00 25. 00-200. 00 2.00 10.00 YOUNGSTOWN. $200.00 .40 Owner 1 year 1.00 KIND OF BUSINESS UCEN3ED. License rate. YOUNGSTOWN— Continued. Circus Circus and menagerie Dray and baggage wagon Exhibition, public Hack driver Owner House mover Huckster Jitney JimJc shop Merchant, transient Moving pictures, rate based on seating capacity. Pawnbroker Pool room Theater Vender Itinerant 1 day.... 1 day.... 1 year... 1 week.. 1 day 1 year... 1 year. . . 1 year... 1 year... 1 month 1 year. . . 1 year... 1 day 1 year... 1 month 1 day 1 year... 1 year. . . 1 year... 1 year. . . 1 day $75.00 150. 00 2.50 10.00 3.00 .60 1.00 10.00 15.00 1.25 25.00 5.00 2.50 40.00-50.00 15.00 3.00 25.00 3.00 50.00 6.00 2.60 ZANESVILLE. Circus Moving-pic tiue theater Pawnbroker Plumber: Journeyman Master Skating rink Theater Vender 1 day. 1 year lyear, 1 year 1 year, 1 year 1 year 1 day. $25.00 25.00 25.00 1.00 5.00 60.00 50.00 2.00 3. — General license taxes. The following statement shows, for the different cities reporting, the general license taxes levied and the rates of tax imposed for the periods specified. City. Kind of License. Dayton.. YOUNGSTOWN. Vehicle: Cab or hack. Cart, 1-horse Furniture car Omnibus, rate based on number of horses Private carriage Bicycle Motorcycle Push cart Vehicle hauling street piano Vehicle, rate based on kind, or number of horses Pistol permit Bicycle Vehicle: 1-horse buggy l-horse wagon 2-horse wagon Pistol permit Period. 1 year, 1 year, 1 year, 1 year 1 year, 1 year 1 year 1 year, 1 year 1 year 1 year 1 year 1 year 1 ye4ir 1 year 1 year License rate. S5.00 3.00 10.00 7. 00-10. CO 3.00 .60 2.00 1.00 1.00 1.60-10.00 1.00 .50 1.60 2.0O 3.00 1.00 4. — License taxes on dogs. Canton levies an annual tax of 50 cents on each dog; Cincinnati, $1; Dayton, 75 cents; and Hamilton, 25 cents. Cleveland taxes males ?1, females $2; Lima, males 25 cents, females $2; Spring- field, males 50 cents, females $1.50; Toledo, males $1, females $2; Youngstown, males, ?1, females, $3. SPECIFIED SOURCES OF REVENUE— OKLAHOMA. OKLAHOMA. 109 1. — Special assessments. a.— For public improvements. The three cities of Oklahoma levy special aasessmenta against benefited property for the entire cost of opening, grading, and paving streets and alleys and constructing curbs and sidewalks. Tulsa levies, also, special assessments against benefited property for the entire cost of constructing lateral sewers. 6. — For public services. The only city reporting special assessment taxes for public serv- ices is Oklahoma City, in which the benefited property is assessed with the full cost of cutting weeds. 2. — Business taxes other than on the liquor traffic. a. — Collected mithout issue of license. A tax of 2 per cent on the gross premiums of foreign insurance companies is collected by the state. One-half of the receipts in each city is paid to the local firemen's pension fund. b. — Collected with issue of license. The following statements show for each city the kinds of busi- ness licensed and the rates of tax imposed for the periods specified. KIND OF BUSINESS LICENSED. Period. License rate. KIND OF BUSINESS LICENSED. Period. License rate. MUSKOGEE. Agent: AdverUsing, transient Laundry Ligntning rod Piano, transient Se\ving machine, transient. Soliciting, transient Amusement park , Amusement parlor, automatic machines.. Auction: House Sales , Yard, transient. AucUoneer , Baggage wagon or dray Billiards and pool, each table. Bowling: lalley Each additional alley Boxing contest Broker, transient, per car Cab, hack, or omnibus Carnival Chiropodist Circus Cold-drtnk stand Dance hall Drug peddler or agent Employment agency Exhibition: Equestrian Traveling theatrical, outside of theater . Fortune teller Games, knife board, cane rack, or turkey rafHe, etc Gas and electric-fixture fitter Gasoline station Hawker Horse market or sales stable Hote 1 or rooming house: 24 rooms Each additional room Huckster Junk dealer Live-stock dealer Transient Lunch stand Malt drinks Medicine show Merchandise broker Merchant, transient: Buggies, wagons, farm implements, etc Clothing and furnishing. Iday 1 month 1 year Iday 1 day 10 days Each addi- tional day.. 1 month 1 month 1 year 5 days Each addi- tional day.. 10 days Each addi- tional day.. 1 year 1 year 1 year 1 year. 1 year. 1 day.. lyear Iday Iday 1 day 1 month., 1 month.. 1 month., 1 day lyear Iday Iday lyear 1 month.. 1 month.. 1 day 1 year 1 year 1 month.. 1 year 1 year 1 year 1 month. 1 year 1 year Iday 1 month. 1 year Iday lyear 10 days Each addi- tional day.. 10 days Each addi- tional day.. $5.00 10.00 100.00 1.00 2.00 15.00 5.00 10.00 10.00 130.00 5.00 2.50 10.00 5.00 25.00 12.00 10.00 10.00 5.00 25.00 25.00 10.00 15.00-25.00 1.00 100.00-150.00 2.00 5.00 15.00 5.00 10.00 5.00 10.00 100.00 10. 00 20.00 2.00 10.00 12.00 15.00 12.00 12.00 .50 10.00 25.00 60.00 10.00 15.00 60.00 10.00 10.00 50.00 25.00 25.00 MDSKOOEE— Continued. 15.00 Merchant, transient— Continued. Other Merry-go-round Milk and dairy Parade Pawnbroker Peddler: Fish, tniit, and vegetables Hardware, cutlery, etc Icecream Photographer, transient Phrenologist or mind reader Plumber Pop-corn and candy stand Secondhand store Shooting gallery Side show Skating rink, roller Soda fountain Street show Street solicitor or drummer Street spieler Street stand, merchandise Taxi cab Theater, opera house, or moving-picture show Unclaimed goods, sale of Wagon yard Weighing machine Wild West show Wrestling match 10 days Each add! tionalday., 1 month Iday 1 year Iday 1 year I month Iday 1 month 1 day 1 month lyear Iday 1 day 1 year 1 month 1 year 1 month 1 day 1 year 1 month lyear Iday 1 year Iday Iday 1 year lyear 1 day 1 year 1 year 1 day 1 day OKLAHOMA CITY. Auctioneer .\uto livery car BUiboard advertising Billiards and pool Circus Coal wagon Contractor: Electrical Paving Dairy Dance hall Employment agency Engineer and fireman Express company : . . Hotel solicitor Huckster Ice wagon , Jimk dealer , Moving-picture operator Oil tank Order salesman , Pawnbroker Peddler Plumber and electrician Shooting gallery Street car advertismg Telegraph company Theater, rale based on seating capacity. W eighing maciiine 1 year 1 year 1 year 1 year 1 year 3 months 1 year 1 year I year 1 year 1 year 1 year 1 year 1 month.. 1 year 6 months. 3 months. 1 year 1 month . 1 month. 1 year 1 week... 1 year 1 year 1 year 1 year 1 year 1 year S15.00 5.00 40.00 2.00 5.00 100. OO 100.00 10. OO 1.00 20.00 2.00 10.00 25.00 2.00 1.00 25.00 2.00 12.00 10.00 10.00 100.00 10.00 10.00 15.00 25.00 2.00 3.00 10.00 50.00 10.00 12.00 5.00 50.00 10.00 850.00 25.00 50.00 3.00-5.00 125.00 5.00 50.00 250.00 2.00 25.00 50.00 1. 00 300.00 1.00 60.00 5.00 5.00 1.00 5.00 5.00 50.00 10.00 1.00 25.00 150.00 130.00 75.00-200.00 5.00 TULSA. J50.00 Accident, claim, or adjustment company, or agent or agency for 1 year 10 00 10.00 Arlvorti^ing nr hill-rlUtrihiiting figpnt , , , , 1 year . 50.00 Agent or agencies: Book apent or map canvasser 1 year 10.00 Claim for personal injury apent or agency, suit aeent or solicitor, per capita 10.00 Collecting agent or atjency 1 year 10.00 Insurance, aj^^nt or agency— Accident, steam boiler, fire, guaranty.plate 10.00 Subagent having separate omce from the above 1 vear 5.00 Health 10.00 Life 1 year 10.00 Lic^htning-rod agent or solicitor 1 year . 20.00 Loan atjent or agency, other than real estate, broker or pli^ati broker 1 year 50.00 Mantifacturer's agent storing or distributing *» 25.00 Mercantile or commercial agency 1 year 25.00 Mining, gas, oil, or cement company's stock 50.00 Nursery agent or solicitor I year 12.00 110 SPECIFIED SOURCES OF REVENUE— OKLAHOMA. KIND OF BUSINESS LICENSED. Period. License rate. TULSA— Continued. Agent or agencies — Continued. Pliotographs, copying or enlarging, agent or solicitor Real estate, rental, or loan agent or broker Sewing machine agency Sowing machine agent or solicitor Ticket agent or broker Agent or soheitor not otherwise licensed Amusement parks or resorts Amusement parlor containing more than 10 auto- matic amusement and vending machines Architect Artist Astroiogist Auctioneer Automatic baseball, each court Automobile, taxicab, or self-propelled omnibus Baby, cane, or knife rack, or like device Baggage delivery: Automobile Wagon, 1 or 2-hors6 Bakery, hand-power Other than hand power Banking corporation, private banker, or trust com- pany, rate oased on capital Bankrupt or damaged goods, dealer Bath house Barber shop, each chair Billiard or pool table, bagatelle, pigeonhole, or shulHe board Billposter Blacksmith Bottling or carbonating works Bowling or 10 pins, each alley Box fLK'tory Boxing contest Broker or merchandise, not otherwise licensed Building block or artificial stone or cement post manufacturer Building material and supplies, dealer Business college Buyer of employees' salaries Buyer of JLuy and witness fees Canning or preser^ig factory Carrousel, merry-go-round, Ferris wheel, or swing.. Carpet cleaner Carriage, wagon, buggy, or automobile factory Cattle dealer Cesspool wagon Check stand Chili parlor Chiropodist or com doctor Cigar manufacturer and wholesaler Cigar or tobacco st^md , store, or retailer Circus, menagerie, tent show, or other public exliibi- tion, rate based on number of cars required for transportation, if in excess of ten Not otherwise licensed Civil engineer Cleaning or dyeing works or agent or pressing shop . Clothing house, runner or solicitor Coal, wood, or flour dealer Cold-storage plant Commission or produce merchant: Without store or office With store or office Selling from cars, per car Confectioner: Retail Wholesale Contractor: Building Curbing, grading, or sidewalk Electrical Sewer Street paving Not otherwise licensed Dairymen Dancing hall; Open to the public, rate based on number of dances per month Not conducted for profit Dancing schools for students but not open to the general public Dentist Detective Doctor, physician, surgeon. Christian Science heal- er, chiropractor, magnetic healer, hypnotist, or osteopath , etc Druggist, rate based on average value of stock or capital With soda fountain or confectionery stand, ad- ditional Electric light or power Electric or galviuiic battery Employment agent or agency, except those estab- lished under the authority of the state Entertainint'iit or concert E xhibition not otherwise licensed E ipress company or agency, not interstate Feed mill Fertilizer manufacturing plant year, year, year, year, year, year., year. year, year, year., year., year. , year., year, day.. year., year, year., year, year., year, year. year. year, year, year, year, year, day., year. year year year year year year month, year — year year year year year year year year day day Each addi- tional day. year year year year year year, year. year., year.. year. year. C) year, year., year.. (') 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. lyear , 1 performance Iday.l 1 year 1 year 1 year 825. OO 25.00 25.00 5.00 26.00 25.00 100. OO 100.00 10.00 10.00 100.00 100.00 15.00 15.00 3.00 12.00 6.00-9.00 12.00 20.00 50.00-100.00 100.00 12.00 2. 00 24.00 50.00 5.00 25.00 5.00 12.00 25.00 50.00 20.00 20.00 20.00 50.00 60.00 20.00 25.00 15.00 20.00 12.00 12.00 12.00 12.00 10.00 12.00 12.00 50. 00-100. 00 25.00 10.00 10.00 12.00 25.00 12.00 60.00 100.00 50.00 25.00 12.00 25.00 (') 10.00 25.00 50.00 100.00 10.00 C) 100. 00-250. 00 5.00 25.00 10.00 10.00 10.00 250.00 5.00 12.00 2 00 2.00 250.00 20.00 60.00 Not reported. KIND OF BUSINESS LICENSED. Period. License rate. TULSA— Continued. Fish or oysters: Retail Wholesale Florist Flour mill or grain elevator, or both Foundry or machine shop, or both Furnaces, installer and repairer of Garage Garment factory Gas engine distributor or agent Gas fitter of fixture shop Gasl ight or heat, furnishing by means of pipes in street Gasoline filling station Geologist Glass factory Gravel or roofing company Greenhouse, not paying florist 's license Grocer: Wholesale Handling produce G unsmith Hack, hackney coach, or carriage Hay or grain dealer; Retail Wholesale Hide or leather dealer Horoscopic views, exhibition Hospital Hotel, inn, boarding house, or rooming house, hav- ing 10 rooms or more, not exceeding 2 beds or cots per room each room More than 2 beds or cots per room, each bed or cot House mover Huckster or hawker Ice: Wholesale, without wagon With wagon, rate based on number of same Ice-cream peddler, each wagon Jitney - Junk' dealer, old iron or rags Laundry agency, for establishment not paying license Laundry, steam or other than hand power Lawyer". Livestock commission merchant Lumber yard Lunch stand Magnetic healer Magneto station Manicure Magnifying glass operated for pay Manufacturer of goods, not otiierwise licensed Marble and gi'anite, or monument dealer Meat dealer Medicine or other show where medicine or other - goods are sold or advertised Merchant, not otherwise licensed: Retail, rate based on average value of stock or capital Wholesale Merchant, transient, rate per S1,000 of stock Messenger ser\ice Mining company, not otherwise licensed , Museum , Natatoriura Newspaper; Daily Weekly Oil lease broker or peddler Oil tank protectors, manufacturer or distributer Oil well supplies, dealer Packmg house, rate bajsed on number of animals kil led per year Paint shop or contractor Patent medicine, selling on street Pawnbroker Peddler, foot, pushcart, or wagon Plionographic or kinetescope parlor, etc Photographer , Agent for above Phrenologist Planing mill Plumbing establishment or contractor Pop corn or peanut stand Piuit ing, job Produce merchant, whoiesale: Office or store in city , No office or store in "city Public lecturer Rag or paper gatherer Repair shop: Automobile , Shoes , Restaurant or cafe, not in hotel, rate based on num- ber of seats Salesman soliciting or taking orders for merchandise, or magazines, newspapers, or periodicals, or dem- onstrating any patent article or process Sand company Scavenger Scissors grinder Secondhand dealer ' Same as retail merchant. lyear... 1 year. . . 1 year... 1 year... 1 year... lyear... 1 year... 1 year... 1 year... 1 year... lyear... 1 year... lyear... I year... lyear... 1 year... I year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... 1 day . .. 1 year... 1 year. . . 1 year... (') 1 year... 1 year... 1 year... 1 year... 1 year... 1 year. . . 1 year... I year... 1 year... lyear... lyear... 1 year... lyear... lyear... lyear... 1 year... 1 year... 1 year... lyear... 1 day . . . lyear... 1 year... 1 day. .. lyear... 1 year... 1 month. 1 year... 1 year... 1 year... 1 year... 1 year. . . 1 year... lyear... 1 year. . . 1 year. . . 1 year. . . 1 year. . . 1 year... 1 year... 1 year... 1 year... 1 year... 1 year... lyear... I year... 1 year. . . 1 year... 1 lecture 1 year... 1 year... 1 year. . . 1 year... 1 year... 1 year... 1 year. . . lyear... 1 year... S12.00 25.00 12.00 20.00 20.00 12.00 25.00 12.00 25.00 50.00 250.-00 20.00 10.00 25.00 25.00 12.00 2S.00 50.00 12.00 15.00 12.00 25.00 12.00 5.00 25.00 .50 .20 100.00 (') 25.00 25. OO-OO. 00 100.00 75.00 25.00 12.00 25.00 10.00 25.00 25.00 25.00 10.00 25.00 10.00 25.00 25.00 12.00 (.') 25.00 12.00-25.00 25.00 10.00 25.00 25.00 5.00 25.00 100.00 16.00 50.00 25.00 100.00 50.00-100.00 12.00 5.00 200. 00 100.00 25.00 12.00 10.00 100.00 25.00 50.00 25.00 20.00 50.00 100. 00 12.00 12.00 25.00 12.00 12. 00-50. 00 50.00 12.00 12.00 12.00 saoo SPECIFIED SOURCES OF REVENUE— OREGON. Ill KIND OF BUSINESS UCENSED. TULSA— Continued. Shoo-shining parlor or bootblack, rate based on num- i)i'r of chairs Shoot iiip gal Icry Sicie slKiw with circus or otherwise Sign renter Skating rink, roller Soap fact ory Soft-drink sUmd: Connected with or within 500 feet of circus or show Not connected with any other business Solicitor not otherwise licensed Spirit medium Stable, bn.ird ing, feed .livery, or sale Steam and hot-water fitting, contractor Stock or bond broker Street adverti.'^ing exhibition, not otherwise licensed Street exhibition Street railway company, each car Street vender Tailor, merchant Taxicab Telegraph company, rate based on amount of intror state business Telephone company, rate based on amount of intra- state business Theater, moving-picture or vaudeville show, rate b;ised on seating capacity : Theater or minstrel snow on streets Tin shop Towel supply Trees, shrubs, or plants, dealer or peddler Transfer and storage company, rate based on num- ber of wagons, vans, or trucks Upholsterer .* Undertaking establishment Veterinary surgeon 1 year. 1 year. Iday. 1 year. 1 year. 1 year. 1 day. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 day. 1 day. 1 year. 1 year. 1 year, 1 year, 1 year, 1 year, 1 year, 1 day. 1 year 1 year 1 year 1 year I year 1 year lyear t6.00-S13.00 20.00 io.no 50.00 100.00 12.00 2.00 25.00 50.00 100. 00 23.00 60.00 50.00 5.00 2.00 25. 00 100. 00 12.00 15.00 25.00-100.00 250. 00 100.00-250.00 2.5.00 12.00 12.00 12.00 25.00-60.00 12.00 100. 00 10.00 KIND OF HUSINER3 LICENSED. Period. License rate. TULSA— Continued . Wagon yard 1 year. Wagons and other vehicles transporting merchan- dLse or passengers for pay, not othcrwi.sc licensed . [ 1 year. Water, sale, rate based on number of wagons used ... 1 year. Well borer 1 year. Wrestling exhibition 1 day.. AH occupations, callings, pursuits, or corporations not otherwise licensed 1 year. IIZOO 15.00 25.0(M0.00 25.00 2S.00 12. OU 3. — Genehal lice.vse taxes. The state collects on all automobiles, at various rates, a general license tax and returns to each of the cities reported one-fourth of the amount collected on the machines licen.sed in that city. In Oklahoma City there is also a license tax on electric automobiles of $25 each per year and on automobile drivers of $1 each for an un- limited period of time. Muskogee also issues an automobile driver's license at $1 each per year. 4. — License taxes on dogs. The taxes levied upon dogs in Oklahoma City are .?1..50 per year for each male and $.'3 per year for each female; in Muskogee the rates are ?1.50 per year for each male and f 2..50 for each female, while in Tulsa they are $.3 per year for each male and $.5 per year for each female. OREGON. 1. — Special assessments. a. — For public improvements. The costs of opening, paving, and grading streets and paving alleys, setting curbs, constructing sidewalks and trunk and lateral sewers, and installing water mains are assessed against benefited property in Portland, the only city of over 30,000 inhabitants in the state of Oregon. b. — For public services. No assessments are levied for public ser\'ices. 2. — -Business taxes other than on the liquor traffic. a. — Collected without issue of license. No business taxes are collected without the issue of a license. 6. — Collected with issue of license. The follo\ving statement shows for the city of Portland the kinds of business licensed and the rates of tax imposed for the periods specified: KIND OF BUSINESS UCENSED. License rate. KIND OF BUSINESS UCENSED. Period. License rate. PORTLAND. Abstractor 1 year . Advertising: By stereopticon 1 In street railway cars. Amusement park: With admission charge With no admis.sion charge or dance hall . Arcade with slot machines Auctioneer: General With auction house or selling live stock . Automobile for hire, 7-passenger Bank. Baseball park, professional. . . Bath, water, steam, or vapor. Billiards or pool, each table . . year year year year year day year year months.. year year year 815.00 300.00 260.00 300.00 150.00 200.00 20.00 160.00 24.00 (') 100.00 30.00 10.00 PORTLAND— Continued. Bill or sample distributor: Each firm Each man Billposter Bowling, each alley Box ball, each alley Broker: General Stocks on margin , Cane, doll, or knife rack , Check stand (parcel) , Chimney sweep Chiropodist , Circus . rate based on admission charge and number of cars Collection or adjustment at^cnt Dance hall, rate based on area Dancing, rate based on number of dances per week Detective agency Detective, private Dog breeder, each dog used Electric light, heat, and power company Employment agency: For women only General Explosives, dealer Express system, railway Firearms and weapons, dealer , Gas for light and fuel Gasoline idling station Guaranteeing titles House mover Insurance and bonding agent, each company Junk: • Dealer Wagon Laundry Lunch vehicle Mercantile rating agency, rate based on membersliip Merchant, transient t One one-hundredth of 1 per cent of total loans for preceding 3 months. Merry-go-round, etc. Messenger company Milk and cream: Can orcart Creamery or milk depot Dairy w.igon Store, etc Money lender Motor omnibus on interurban runs. Oil delivery vehicle Pawnbroker 1 year 3 months.. 1 year 1 year 1 year I year lyear 3 months., 1 year 1 year 1 year Iday 1 year 1 year 3 montlis.. 1 day 1 year I year lyear 1 year 1 year. 1 year, lyear., 1 year. , 1 year, lyear. I year. 1 year. 1 year. 1 year. lyear lyear 1 year 1 year lyear 1 month.. Iday 1 month., 1 day 1 year lyear. 1 year. 1 year. I year, lyear. lyear. lyear. lyear. $100.00 10.00 400.00 10.00 10.00 20.00 IW.OO 25.00 10.00 5.00 20.00 3. 50-300. OO 10.00 3. 25-6. 25 6.00-12.00 .50 100.00 25.00 1.00 300.00 40.00 200.00 20.00 100.00 25.00 200.00 12.00 40.00 100.00 40.00 20.00 20.00 20.00 400.00 ,60.00-100.00 250.00 20.00 15.00 1.50 100.00 .50 .5.00 2.50 1.00 20.00 21.00 40.00 150.00 112 SPECIFIED SOURCES OF REVENUE— PENNSYLVANIA. KIND OF BUSINESS LICENSED. Period. License rate. PORTLAND— Continued. Pfirldlcr etc * Hawker, rate based on section otcity in which business is done Peddler without outcry — Butter, eggs, and cheese Cloth, furs, and jewelry FoodstulTs from tray or basket Foodstutfs from vehicle nominy, catsup, and pickles Transient Races, outdoor Runner, hotel or other Salo deposit vault Scavenger , each vehicle Secondhand dealer Shooting gallery Show, exhibition, lectiu-e, or other entertainment, except in licensed theater and except circus, rate based on admission charge Skating rink 1 year 1 year 1 year 1 year 1 year 1 year 1 month 1 week 1 month 1 week Iday 1 year 1 year 1 year 1 year 1 year 1 month 1 week 1 entertain- ment 1 year 5200.00-3500.00 20.00 200. 00 30.00 60.00 12.00 15.00 5.00 120.00 40.00 10.00 20.00 40.00 12.00 20.00 100. 00 120.00-300.00 40.00-135.00 10. 00-25. 00 100. 00 KDfD OF BDSINES3 UCEN3ED, PORTLAND— Continued. Storage: Explosive oil, 100 gallons or more, rate based on number of gallons Other goods Additional, each 1,000 square feet of storage floor space more than 5,000 square feet Street railway car, hauling freight on Street railway car, more than 30 feet in length Telegraph system Telephone system Theater Theater-ticket scalper \Vharflnger, each 200 lineal feet of river front or frac- tion thereof Wood-sawing machine, portable 1 year. 1 year. 1 year. Itrip.. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. Period. License rate. S12.00-$80.00 10.00 2.00 .25 100.00 300.00 200.00 1 5.00 400.00 40.00 5.00 ' .Additional for each seat, 2J cents. 3. — General license taxes. No general license taxes are collected in the city of Portland. 4. — License taxes on dogs. The annual license taxes on dogs are at the rate of $3 for each male and $5 for each female. PENNSYLVANIA. 1. — Special assessments. a. — For public improvements. For specified public outlays or improvements in Pennsylvania cities special asses.sments on real property benefited are levied by the various municipalities as follows: Pittsburgh, the amount to which the property is adjudged to be benefited averaging, during the fiscal year reported, about one- fourth of the cost of the opening of streets, four-fifths of the cost of the construction of lateral sewers, and two-fifths of the cost of im- provements made on combined contracts for the grading of streets, the construction of curbs, and the paving of streets and alleys. McKeesport, for the extension of water mains, the opening and grading of streets, the paving of streets and alleys, and the con- struction of curbs, sidewalks, and sewers, except storm sewers, the amount to which the property is adjudged to be benefited, some- times equalling the entire cost, and averaging about five-sixths of the cost. For the extension of water mains: Allentown and Reading, 50 cents per front foot; Philadelphia, $1 per front foot; Altoona, the total cost; Harrisburg, in new sections of the city, the total cost. For the opening of streets: New Castle, two-thirds of the cost; Altoona, Chester, Harrisburg, and Reading, the total cost. For the grading of streets: New Castle, two-thirds of the cost; Chester, Erie, Harrisburg, Reading, and Scranton, the total cost. For the paving of streets: Johnstown and New Castle, two-thirds of the cost; Chester, four-fifths; Allentown, Altoona, Easton, Erie, Harrisburg, Philadelphia, Scranton, Wilkes-Barre, William.sport, and York, the total cost, the contract price for such improvements in Allentown being collected by the contractors directly from the owners of the benefited property. For the paving of alleys: Johnstown and New Castle, two-thirds of the cost; Chester, nine-tenths; Altoona, Erie, Norristown, Phila- delphia, Reading, Scranton, Wilkes-Barre, and Williamsport, the total cost. For the construction of curbs: New Castle, two-thirds of the cost; Altoona, Chester, Erie, Harrisburg, Johnstown, Norristown, Read- ing, Scranton, Wilkes-Barre, and Williamsport, the total cost. For the construction of sidewalks: Altoona, Chester, Erie, Johns- town, New Castle, Norristown, Scranton, and Williamsport, the total cost. For the construction of sewers: Harrisburg, $1.25 per front foot; Philadelphia, $2.50 per front foot; New Castle, two-thirds of the cost; Chester, four-fifths; Erie, Reading, and Scranton, the total cost; Altoona, the total cost of lateral sewers; Norristown and Williamsport, the total cost of all sewers except storm sewers; Johns- town, the total coat of lateral sewers, and $1 per front foot for trunk sewers, the assessments for trunk sewers to be paid when the prop- erty owners make connections. b. — For pubic services. In Williamsport, for the oiling of streets and the removal of enow from sidewalks, special assessments on real property benefited are levied by the city to the amount of the total cost. 2. — Business taxes other than on the liquor traffic. a. — Collected vnthout issue of license. No business taxes are collected by Pennsylvania cities without the issue of a license. 5. — Collected vdth issue of license. The following statement shows for the different cities each kind of business licensed and the rates of tax imposed for the periods specified. KIND OF BUSINEaS LICENSED. Period. License rate. ALLENTOWN. Agent: Fire, life, and other insurance companies General collecting Real estate Auctioneer Bowling alloy Broker Circus Hack: l-horse 2'horse H awker or peddler, nonresident Merchant; rate based on amoimt of sales Mo\ing picture Opera Fa'ATibroker Pole Pool and bdhards, each table Restaurant and saloon, where no liquors are sold . . Stable: Boarding, not connected with livery, each horse Livery, rate based on number of horses 1 year 1 year, 1 year, 1 year, 1 year, 1 year 1 flay. 1 year, 1 year 1 day. 1 year 1 year 1 year 1 year 1 year 1 year 1 year, 1 year, 1 year. $3.00 5.00 10.00 3.00 10.00 25.00 100.00 3.00 5.00 1.00 I.OO-IOO.OO 50.00 so. 00 25.00 .10 5.00 5.00 .35 10.00-20.00 SPECIFIED SOURCES OF REVENUE— PENNSYLVANIA. 113 KDJD OF BUSINESS LICENSED. I'eriod. License rate. ALTOONA. Athletic club, giving exhibitions Auctioneer Automobiles or taxicabs for liire, each auto or taxi Bank Bowling alley Carnival Circus Contractor, rate based on amount olaimual contracts Dealer or merchant not otherwise provided for, rate based on amount of sales Selling or leasing goods, inst;illment plan Express company Gas. electric, light or power, steam heating, tele- graph, telephone, and water companies, each Ice dealer, principal oITice outside city, each wagon used inside city Insurance agent or solicitor Itinerant h;ickman Market house company Meat peddler Museum, merry-go-round, exhibition of freaks, etc., for pay Omnibuses or carriages for hire (except livery), each bus or carriage Peddler or huckster, rate based on value of stock Pool, billiards, and bagatelle, each table Eeal estate agent, rate based on amount of sales and collections Restaurant keeper; Rate based on amount of business up to S3, 000. . Additional for every 51.000 over S^i.OOO Retailers from cars, excepting merchants, other\vise taxed, each car Shooting gallery Show: Dog. pony, and monkey Under canvas (commonly called 10-cent shows). Skating rink Soliciting orders for goods or merchandise Stable keeper; Boarding Livery, each horse for hiie Stock and pawnbroker Street railway or traction company Theater or opera bouse, rate based on number of per- formances and seating capacity Trading stamps, dealer Transient retail merchant Vehicles for hire, rate based on number of horses. . . . 1 year. . , 1 year... 1 year. . . 1 year. . . 1 year. . . 1 week . . 1 day... 1 year. . . 1 year. . . 1 year... 1 year... 1 year. . . 1 year. . . 1 year. . . 1 year... 1 year. . . 1 year. . . 1 year. . . 1 month 1 week. . 1 day... 1 year... 1 year... 1 year. . . 1 year... 1 year. . . 1 year. . . 1 year. . . 1 year. . . 1 day 2 days... 1 week. . 1 day 1 week.. 1 year. . . 1 year... 1 year. . . 1 year. . . 1 year. . . 1 year. . . 1 year... 1 year... 1 month. 1 year. . . t40.00 15.00 10.00 100.00 20.00 100. 00 100.00 3. 00-20. W 2. 00-9.5. 00 20.00 100.00 100.00 10.00 10.00 6.00 75.00 20.00 100.00 20.00. 7.50 2.00 5.00 ' 7.00-20.00 5.00 5.00-23.00 2.00-6.00 2.00 5.00 10.00 20.00 30.00 .50.00 10.00 50.00 40.00 20.00 6.00 2.00 100.00 25.00 35. 00-100. 00 100. OD 200.00 3.00-5.00 CHESTER. Circus: Rate based on admission charge.. Street parade when show is outside city limits. Exhibit, store, show, or museum, admission charged Fish and farm produce peddler, from wagon Garba.ge collector Huckster Jitney Merchant or peddler Milk Plumber; Journeyman, original license Renewal Master, original license Renewal Theater Transient merchant . 1 day Each addi tional day.. 1 day 1 week 1 year 1 year 1 year 1 year 1 year 3 months 1 week 1 day 1 year 1 year 1 year 1 year 1 year 1 year 1 entertain- ment Each addi- cional entei- tainment... 1 month S15.00-S50.00 5. 00-25. 00 20.00 6.00 10.00 200.00 10.00 50.00 25.00 10.00 5.00 1.50 1.00 .50 .25 5.00 1.00 50.00 5.00 2.00 100.00 EASTON. Auctioneer Baker Banker Barber, selling cosmetics, etc. Billiards or pool, 1 table Each additional table .... Bottler, soft drinks Bowling, 1 alley. lyear. lycar. 1 year., 1 year., 1 year.. 1 year.. 1 year.. ,1 year.. Each additional alley J 1 year.. $5.00 5.00 10.00 2.00 5.00 1.00 25.00 5.00 2.00 ' Using horse and wagon, 20 per cent additional. 37905°— 18 8 KIND OF BUSINESS LICENSED. License rale. EASTON— Continued. Brick or stone dealer Butcher Carpet cleaner or house renovator operating by ma- chinery Circus, show, etc.; With menagerie Without menagerie Without equestrian performance Coal oil dealer or peddler, each wagon Collection agency Commission a^ent Contractor, not specifically mentioDC J Subcontractoi Electric light, heat, and power company Electrical contractor Employment bureau Express company, single or double team, respect- ively E.xpress business, local, except as above, single or double team, respectively Fish dealer or vender Garage Gas company Goods or merchandise at auction, assignment, bank- rupt or fire sale, etc Huckster, with wagon Ice-cream vender, each wagon Installment plan, selhng or leasing upon, without regular place of business in city Insurance: Agency with local ofBce representing three or more companies Agent or solicitor except as above Company with local office Junk dealer Laundry, steam, electricity, or hand Lime business Loan office, furniture or wages as security Merchant or dealer, not specifically enumerated, rate based on amount of gross annual sales Merry-go-roimd or flying horses Milk vender Movlng-plcture show Opera hoiLsc, hall, building or part of, used for public entertainment PawTibroker Peddler or street vender Plumber Pole, telegraph or telephone, each pole Pushcart vender Real estate agent Restaurant, eating house, or lunch coimter Sewing machine agency Shoe-poUsliing stand Shooting gallery Slating biLsiness Slaughterhouse Stable, boarding or livery, rate based on number of horses Street car, operated regularly Extra car, each Telegraph or telephone company Theatrical, opera, concert, minstrel, or variety com- pany, giving entertainments in uiilicensed places . . Tin smltliing Tree trimmer. Helper Vehicle; Dray, cart, wagon, or other, for hire, single or double team, respectively Motor bicycle, for hire Passenger or baggage, horse drawn or other motive power Water company Wire, telephone, telegraph, or electric light, each mile year, year. year. year, year, year, year, year. year, year, year, year. year, year. year. year, year, year. year. year. year, year. year. year, year, year, year, year, year. year month or less year year year, year, year, year, year. year, year, year, year, year, year, year, year. year, year, day., year. Each perform- ance 1 year lyear , 1 year 1 year. 1 year. 1 year, 1 year. 1 year.. ERIE. Billiards; Itable Each additional table. Boxing Broker Circus Express company Fireworks Garage Huckster Lunch Pole, each Poster ,... Skating rink Street car, each Theater 1 year 1 year 1 day. 1 year, Iday. 1 year, Iday. lyear lyear lyear, 1 year, 1 year, lyear. 1 year. 1 year. S10.00 10.00 10.00 100.00 .60.00 25.00 10.00 10.00 10.00 10. 00 .5.00 100.00 10.00 10.00 5.00-10.00 2.50-5.00 10.00 20.00 100.00 2 100.00 5.00 10.00 25.00 10.00 .5.00 10.00 10.00 10.00 10.00 100.00 3.50-50.00 5.00 5.00 100.00 100.00 75.00 5.00 10.00 .10 50.00 10.00 5.00 10.00 2.00 10.00 5.00 2.00 5.00-20.00 25.00 .25 100.00 2.50 5.00 5.00 1.00 2. 50-5. 00 2.50 5.00 100.00 .10 $20.00 10.00 25.00 15.00 50.00 100.00 1.00 10.00 25.00-100.00 100.00 .10 50.00 25.00 50.00 25. 00-100. 00 2 Does not apply to merchants with an established place of business in city, or persons engagetl in regular mercantile busmess for six months prior to sale. 114 SPECIFIED SOURCES OF REVENUE— PENNSYLVANIA. KIND OF BUSINESS LICENSED. Period. License rate. HARRISBURG. Auctioneer, rate based on sales Additional for every S2o,000 over $100,000 Bakery Bankrupt, assignee, or damaged goods sale , Billboard Book or periodical agent Bowling, billiard, pool, or gaming table, first three tables Each additional table Broker , Sutcher: Retail , Wholesale Circus or tent show, one tent Each additional tent Confectioner: Retail Wholesale Contractor Distributing advertising matter Druggist: Retail Wholesale Electric Light or power company Express company or agencv Fish and oyster dealer, each Furniture dealer: Retail "UTiolesale Garage, public Gas company Grocer: Retail Wliolesale Harness or saddle dealer: Retail ^Vholesale _ Hawker, huckster, peddler or street vender, without horse and cart or wagon Additional for each horse and rajt or wagon used Icecream: Manufacturer Dealer or vender Installment, sale or lease of goods Insurance agent or broker Jeweler: Retail Wholesale Jitney or motor bus, rate based on seating capacity . . Jjivery or boarding stable Lumber dealer: Retail Wholesale Market house company Meat, fresh, and flsh dealer: Retail Wholesale Menagerie, one-tent exhibition Each additional tent Mercliants, not classified: Retail Wholesale Milk and cream dealer or vender: Retail Wliolesale Motor bus driver Moving-picture theater Pawnbroker Poles, telegraph, telephone, electric light, or rail- way company, each Real "estate agent Restaurant Shooting gallery Skating rink Sol icitor, orders by samples or otherwise Stationer: Retail Wholesale Steam^heating company Street railway Telegraph or telephone company Theater, opera or concert UndertaJcer Vehicles: Carriage, omnibus, hack, wagon, cart, dray, etc., rate based on number ofhorses Automobile or other mechanically propelled vehicle Water company 1 year. . . 1 year... 1 year 1 month. 1 year 1 year. . . 1 year. 1 year. 1 year. lyear. 1 year. 1 year. 1 year. lyear.. 1 year. 1 year. 1 year. , 1 year. . 1 year., 1 year. 1 year. 1 year. 1 year. , 1 year., 1 year. , 1 year. , 1 year. 1 year. 1 year. , 1 year. 1 year., 1 year. . 1 year.. 1 year. . 1 year. . 1 year. . 1 year. . 1 year.. 1 year.. 1 year.. 1 year. . 1 year.. 1 year.. 1 year.. 1 year. . 1 year. . 1 year. . 1 year., 1 year.. 1 year. . 1 year. . 1 year. . 1 year.. 1 year. . 1 year. , 1 year. . 1 year. , 1 year.. 1 year. . 1 year. . 1 year.. 1 year. . 1 year. . 1 year. . 1 year.. 1 year. . 1 year.. 1 year. I year. 1 year.. JOHNSTOWN. Agent: Insurance, each company Real estate, rate based on annual sales.. Amusements: Circus, rate based on number of rings. . . Concert $20.00-$50.00 5.00 4.00 200. 00 (') 10.00 10.00 5.00 100.00 100.00 25.00 100.00 100.00 4.00 25.00 100.00 (3) 2.00 8.00 4.00 25. 00 5.00 (') 10. 00-30. 00 10.00 100. 00 4.00 20.00 100.00 25.00 P) 4.00 20.00 1.00 50.00 100.00 .10 10.00 100. 00 100. 00 100. 00 (') 100. 00 100.00 m 2.00-4.00 5.00 100.00 1 year 1 year 1 day 1 performance S5.00 15. OO-IOO. 00 100.00-200.00 5.00 J One-fourth of 1 cent per square foot. •^ One-fifth of 1 mill on each SI of business, plus S2. 9 One-tenth of 1 mill on each SI of business, plus $2. « Three per cent of gross receipts, or S50 per car. KIND OF BUSINESS UCENSED. Period. License rate. JOHNSTOWN— Continued. A musements — Continued . Menagerie Opera house, or theater, rate based on seating capacity , Show Not specified Auctioneer , Automobile garage , Automobile truck , or ta.xicab, rate based on tonnage. Billiards, pool, and bagatelle, each table Book agent or canvasser Bowling, each alley Broker , Carriage, 1 and 2 horse , Cart Contractor, rate based on annual contracts Electric light, heating, power, or gas company or agency Grain dealer or merchant, handling fruits, vege- tables, grain, feed, hay, etc., by carloads Selling same from car Hack, wagon, or dray, rate based on number of . horses Hawker or peddler Installment sale or lease Junlt dealer, rate based on annual sales Livery stable Market house company Merchant: Retail, rate based on annual sales Soliciting orders from samples Wholesale, rate based on annual sales Pawnbroker Restaurant Shooting gallery Skating rink Street railway company, each car Telephone company Undertaker Water company 1 day. 1 year 1 day. 1 day. 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year lyear 1 year 1 year 1 year, 1 year 1 year, 1 year 1 year, 1 year 1 year, 1 year 1 year 1 year, 1 year 1 year 1 year, 1 year. S25.00 50. OO-IOO. 00 50.00 5.00 100.00 25.00 10.00-20.00 20.00 10.00 25.00 100.00 1. 00-2. 00 2.50 15. 00-100. 00 100.00 50.00 100.00 5. 00-15. OO 35.00 100.00 15. 00-50. 00 10.00 50.00 5. OO-IOO. 00 25.00 2,5.00-100.00 100.00 10.00 50. 00 50.00 50.00 100.00 25.00 100.00 LANCASTER. Boxing show Circus, rate based on admission charge Milk dealer, each wagon Milk store Pawnbroker Street car, each Telegraph, telephone, or street railway poles, each. Theater and moving-picture show Transient moving-picture show, lecture, exhibition or indoor carnival 1 day Iday Each addi- tional day. . . 1 year 1 year 1 year lyear 1 year 1 year 1 performance. Each addi- tional per- formance JS.OO 5.00-25.00 1. 0O-5. 00 1.00 1.00 50.00 5.00 .50 75.00 5.00 McKEESPORT. Amusements, athletic shows, and nickelodeons Circus Junk dealer: 1-horse cart 2-horse cart Pushcart or pack Shop Motor bus: Driver Owner Pawnbroker Peddler: Foot l-horse wagon 2-horse wagon Pole, telephone, etc., each Sign: Extending Flat Street-railway car Transient photographer 1 month Iday... 1 year... 1 year. . . 1 year... 1 year... 1 year. . . 1 year. . . 1 year... 1 year... 1 year... 1 year... lyear... 1 year. . . lyear... 1 year. . . 1 day. . - $10.00 50.00 2.00 3.00 1.00 5.00 2.00 15.00 100.00 15.00 35.00 45.00 .30 2.00 LOO 50.00 3.00 NEW CASTLE. Auctioneer Billiard or other gaming table, each Bowling, each alley Cable, each mile Carriage or omnibus lor hire, rate based on number ofhorses Circus: 60-eent, without animal exliibition 25-oent, with animal exhibition Menagerie and trained-animal, combined , Menagerie or trained-animal, charging a dilf eren t rate than speciiicd above 1 year. 1 year. 1 year. 1 year. 1 year. 1 day.. 1 day.. 1 day . . 1 day . . $15.00 5.00 10.00 1.00 4. 00- 5. 00 60.00 25.00 50.00 (') ' One dollar for each cent of admission charged, minimum $25. SPECIFIED SOURCES OF REVENUE— PENNSYLVANIA. 115 KIND OF BUSINESS UCBNSED. [*oriod. License rate. NEW CASTLE— Continued. Concert Contractor, rate based on amount of annual contracts Electric light, heat, or power Gas liRhting nackman, itinerant Uuckstcr (ir peddler, rate based on value of stock . . . With Imrseand wagon, additional Ice dealer, rate based on amount of business, $1,000 to SB.OOO Eacli additional Sl.OOO Installment-plan merchant Insurance agent Livery stalile, each horse kept for hire Meat peddler Merchant or dealer not elsewhere specified, rate based on amount of aimual sales Moving picture or tlieatorium, rate based on seating capacity With vaudeville Natural gaslighting and heating Pawnbroker.'. T Plumber: Journeyman — O riginal license Renewal Master- Original license Renewal Poles for wires, each Public ex,hibition not otherwise specified Real estate agents, rates based on amount of busi- ness Restaurant, rate based on amountof business, $1,000 to $2,000 Each additional $1,000 Shooting gallery Show: 50-cent 23-cent 10-cent Other Skating rink Solicitor, selling goods on invoice Steam heat mg company or agency Street peddler: Foot Handcart Horse or other vehicle Street railway, each car or trailer Theater or opera liouse Theater, vaudeville, or like performance Water company or agency Wire, each mile 1 performance 1 year 1 year 1 year 1 year 1 year I year 1 year 1 year 1 year 1 year 1 year lyoar 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 day 1 year 1 year 1 year 1 year 1 day 1 day 1 day 1 day 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year NORRISTOWN. Billposting Circular distributor Circus parade, each Junk dealer Loan agency Merry-go-ro\md Pawnbroker Penny arcade, Edisonian, or other kindred amuse- ments Theater or moving picture, rate based on seating capacity Vender, hokey-pokey , icecream, lemonade, peanuts, toy balloons, and other kindred articles PHILADELPHIA. Amusement house... Baby farm Baggage wagon Burglar alarm Cesspool, each well . Elevator: Original license.. Renewal Engineer: Original license.. Renewal Jitney Lodging house Meat Milk. Motion pictures: House O perator Pawnbroker, rate based on amount of business. Pole for wires Rooming house Street car, one line Tenement house, each apartment.. Ticker, electrical 1 year. 1 year., 1 year. . 1 year., 1 year. , 1 year. , 1 year. , 1 year. . 1 year., 1 year. , 1 year, , 1 year. 1 year. $.1.00 3. 00-20. 00 U.'i. 00 50.00 5.00 7.00-20.00 1.40-4.00 2.00-7.00 1.00 20.00 10.00 2.00 20.00 2.00-95.00 20.00-35.00 -30.00-50.00 95.00 10.00 1.00 .25 S.OO 1.00 .25 5.00 5.00-25.00 2.00-«.00 2.00 10.00 50.00 25.00 10.00 ('). 25.00 20.00 25.00 8.00 10.00 20.00 30.00 60.00 20.00 95.00 .25 1 year, 1 year, Iday. 1 year, 1 year, 1 year, 1 year, 1 year, lyear. 1 year $10,00 10.00 25.00 10.00 100.00 5.00 25.00 10.00 75.00-150.00 1 year 1 year 1 year 1 year Each addi- tional year. 1 year 1 year 1 year 1 year $25.00 1.00 1.00 2.00 .50 1.00 .25 3.00 1.00 50.00 2.00 2.00 1.00 100.00 5.00 100.00-300.00 5.00 1.00 2.00 50.00 .50 5.00 KINP or I1USINES.S LICENSED. Period. License rate. PHILADELPHIA— Continued. Vender: Motor vehicle 1 horse 2 horses Pushcart Wire: Telegraph or telephone, each mile Light and power, each mile 1 year 1 year 1 year 1 year 1 year lycar. PITTSBURGH. Amusement, not otherwise provided for, rate based on admission eh,irge and seating capacity Billposting Circus, feats of horsemanship, Wild West show, and similar e.xhibitions, rate based on seating capacity. Edisonian and penny arcade Engineer Explosives: Ammunition- Retail Wholesale Blasting powder, storage and sale Druggist, to sell wholesale Dyemg and cleaning establishment Fireworks, storage or selling v/holesale Gtmpowder— Retail WTiolesale Petroleuni — Refining Storage of, station, etc Turpentine and other burning or explosive fluid- Retail Storage or wholesale Junk dealer Lodging house Merry-go-round Milk dealer Moving-picture show, theater, opera bouse, vaude- ville house, nickelodeon, and similar places, rate based on seating capacity and admission charge . . Pawnbroker Picture machine operator: Original license Renewal Plumber: Journeyman- Original license Renewal Master- Original license Renewal Pool or billiard table Public ball park, rate based on capacity and admis- sion charge Public dance hall, rate based on square feet of floor space Single public dance Private dance and dancing school, rate based on square feet of floor space and attendance Roof garden, rate based on admission charge , Shooting gallery Skating rink, rate based on square feet of floor space Slot machine , Steam riding gallery , Summer garden, rate based on admission charge — Transient retail merchant Vehicles: Hack— 2-horse Each additional horse Oimiibus- 2-horse 4-horse or more Vender: Foot 1 horse 2 horses 1 day.. 1 year. 1 day 1 month., 1 year 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year 1 year 1 year 1 year 1 month, lyear 1 month., 1 year 1 year. 1 year. 1 year. 1 year. 1 year — 1 year 1 monflh., 1 month.. 1 year 1 month. 1 year 1 month.. 1 month.. 1 month.. 1 year 1 month.. 1 month.. 1 month.. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. READING. I One dollar for each cent of admission charged, minimum $10. Auctioneer Billiards and pool, each table Bowling, each alley Cesspool , Circus or menagerie Concert or show place E.xhibition, not otherwise specified, except for religious, educational, or charitable purposes Express company Garage company Gas, or electric light and power company Market-house company Meat and milk Moving-picture show Opera house or theater '. Pawnbroker Plumber $38.00 18.00 22.80 6.00 2.80 8.00 $1.00-$2.00 50.00 10.00-400.00 5.00 1.00 2.00 10.00 10.00 20.00 10.00 50.00 8.00 25.00 100.00 10.00 3.00 10.00 5.00 2.00 50.00 1.00 10.00-50.00 200.00 5.00 1. 00 .50 .25 5.00 1.00 .25 100.00-1,200.00 50. 00-100. 00 5. 00-10. 00 25. 00-50. 00 25.00 .50 5.00-100.00 1.00 50.00 25.00 200.00 7.00 .50 5.00 10.00 10.00 35.00 50.00 lyear. 1 year. 1 year. 1 year, 1 year, lyear. lyear, lyear. 1 year. 1 year. 1 year, lyear, 1 year. 1 year, 1 year. 1 year. $10.00 8.00 5.0O 25.00 100.00 50.00 10.00 50.00 10.00 100.00 100.00 10.00 50.00 100.00 25.00 1.00 116 SPECIFIED SOURCES OF REVENUE— PENNSYLVANIA. KIND OF BUSINESS LICENSED. Period. License rate. BEADING— Continued. Pole, each Sltating riiik_ Street car, each Telegraph, telephone, or steam-beating company Vehicles for hire' Motor Omnibus Other, horse-dravm 1 year, 1 year 1 year, 1 year. 1 year, 1 year, 1 year. SCRANTON. Amusements; Air gun. ring game, shooting gallery, and mov- ing pictures Aninial show, merry-go-round, razzle-dazzfe , and freak show Traveling minstrels ortbeaters, company using unlicensed hall Billposter Circular distributor Circus , rate based on admission charge Dance hall E.xplosives; Consumer Retail Wholesale Pawnbroker Peddler: Foot Wagon Plumber: Journeyman Master Pole, for wires Scavenger Stationary engineer Temporary dealer Theater Transient merchant WILKES-BARRE. Arcade Auctioneer Automobile for hire Billposting Bowling alley Broker: Grain Stock Cab Carnival Circus Circus, street parade when show is outside city Coaches Contractor: Original license Renewal Dance hall Express company Express wagon: 1-horse 2-horse Garage, rate based on number of oars Gas supply tank Huckster Ice-cream dealer Insurance agent Jitney, rate based on seating capacity Junk: Collector Yard Lunch wagon Market house Meat dealer: Selling from railroad cars \Vholesale Merry-go-round Messenger company Milk Moving-picture operator Museum Music, street piano Pawnbroker Peddler Pipe mains: Gas, per mile Steam, perinile Water, per mile Pole — telephone, etc., each Pool and billiards, each table Plumber: Journeyman - . Master Real estate dealer Roller rink Shoe-shine parlor Side show $0.15 50.00 10.00 50.00 2.00 2.00 1.00 1 year... 1 month, 1 day 1 year... 1 year... 1 day 1 year... 1 year. . . I year. . . 1 year... 1 year. . . 1 year... lyear... 1 year... 1 year. . . 1 year... 1 year... lyear... 1 month lyear... lyear... S35.00 10.00 5.00 50.00 .50 50.00-150.00 25.00 .50 2.00 15.00 100.00 10.00 15.00 .25 1.00 .50 25. 00 3.00 10.00 2:10 no 200.00 1 year... 1 year. . . 1 year. , . 1 year. . . 1 year... 1 year. . . 1 year. . . lyear... 1 week. . 1 day Iday.... 1 year. . . 1 year. . . 1 year... 1 year. . . lyear... 1 year. . . 1 year . . . lyear... lyear... 1 month. 1 year... 1 year. . . lyear... 1 year. . . 1 year... 1 year... 1 year... 1 month, 1 year. . . 1 week. . lyear... 1 year. . . 1 year. . . 1 week . . 1 month, lyear... 1 year. . . 1 month. 1 year. . . 1 year. . . 1 year. . . 1 year... 1 year... 1 year. . . 1 year. . . 1 year. . . 1 year... 1 year. . . 1 day S50.00 25. 00 10.00 50.00 5.00 25.00 50.00 1.25 25.00 75.00 60.00 2.50 15.00 2.00 10.00 100.00 1.25 2 50 12.50-50!00 25.00 2.50 25.00 5.00 10.00-50.00 10.00 25.00 25.00 100. 00 8.00 50.00 25.00 25.00 1.00 .25 10.00 2.50 100. 00 2.5.00 2.00 10.00 25.00 5.00 .25 2.50 .58 1.00 15.00 50.00 10.00 5.00 KIND OF BUSINESS LICENSED. Period. License rate. WILKES-BARRE— Continued. Slaughterhouse Street car, each Taxicab Theater and moving pictures, rate based on seating capai-ity Transient merchant Wire, per mile 1 year... 1 year... 1 year.,. 1 year... I month 1 year... S50. 00 50.00 10.00 50.00-100.00 200. 00 1.00 WILLIAMSPORT. Auctioneer .'Vutomobile, rate based on passenger capacity Banker Billposter Bowling, eaijli alley Broker Cart, 1-horse Circus Contractor _ . Corporation Dog and pony show, rate based on admission charge Dray, rate based on number of horses Express company Gas mains, each ibile Garage Hack, rate based on number of horses Heat mains, each mile Ice, each wagon Installment house Junk peddler Livery stable Lunch wagon Merchant Moving-picture exhibition Omnibus, 5 passenger Pawnbroker , Peddler Penny arcade Plumber; Journeyman Master Pole, for wires Pool, each table Real estate Restaurant Side show Shoe-sliining shop Shooting gallery Show, not otherwise licensed Skating rink Sohcitor Street railway car, each Theater and vaudeville, rate based en seating ca- pacity Water mains, each mile lyear lyear lyear lyear 1 year 1 year lyear Iday 1 year 1 year 1 day 1 year lyear 1 year 1 year 1 year 1 year lyear 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year lyear 1 year 1 year 1 year lyear 1 S'car 1 day 1 year 1 year Iday Each addi- tional day.. 1 year lyear 1 year 1 year 1 year S25. 00 5. 00-10. 00 50.00 50.00 10.00 50.00 2.50 50.00 100. 00 15. 00-25. 00 5.00-10.00 100. 00 5.00 10.00 3.00-5.00 10.00 10.00 25.00 10.60 10.00 50.00 100.00 5.00 50.00 25.00 10.00 0.25 1.00 0.25 1.5. 00 10.00 0) 5.00 5.00 15.00 5.00 2.00 50.00 50.00 50.00 75. 00-100. 00 5.00 YORK. Billiards or pool: 1 table Each additional table Bottler Bowling alley Broker and banker Circus Ice and coal dealer, each wagon, rate based on num- ber of horses Installment dealer Livery stable Market Mercantile, rate based on amount of business Opera house, rate based on seating capacity Pawnbroker Peddler Pole. Plumber: Journeyman Master Restaiu^ant Sohcitor Vehicle, rate based on number of horses . 1 year, lyear. 1 year. 1 year. 1 year. 1 day. . 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. Iday.. 1 year. 1 year, lyear. 1 year. 1 year. 1 year. , 55.00 2.50 2.5.00 10.00 100. 00 150.00 3. 00-5. 00 25.00 20.00 25.00 5. 00-00. 00 10.00-100.00 50.00 1.00 .10-. 50 .25 1.00 10.00 10.00 1. 00-2. 00 1 One and one-half per cent of gross business. - ®ne per cent of gross business. 3. — General license taxes. In Pittsburgh, general license taxes on vehicles are imposed as follows: Bicycle, tandem, or tricycle, 50 cents per year; wagon, cart, or private carriage, according to the number of horses, from $Z to .^5 per year. SPECIFIED SOURCES OF REVENUE— RHODE ISLAND 4. — License taxes on dogs. 117 In PemiHylvaiiia cities tlie annual liceiee tax on each dog m iis follows: Male ami female; Philadelphia, 25 cents; Reading, 50 cents; Allentown, Altoona, Erie, and Williamsport, $1 ; Wilkcs-Barre, $2.50. Male: McKeesport, 50 cents; Chester, Kaston, Johnstown, Xew Castle, Pittsburgh, and York, $1; Uarrisburg and Scranton, $1.50. Female: McKeesport, $1; Easton, Harrisburg, Johnstown, Xew Castle, and York, $2; ('heater, Pittsburgh, and Scranton, $:t. RHODE ISLAND. 1. — Special assessments. a. — For public iinproveinents. Special assessments are levied upon benefited property for the entire cost of sidewalk construction in Providence and for one-half of such cost in Pawtucket. In Providence special assessments are levied at a fiat rate of 75 cents per linear foot for straight curbs and $1 per linear foot for circular ciubs. In Pawtucket and Woonsocket assessments are made for the cost of the curbs and other materials, the cost of labor being paid from the general city treasury. Providence levies special assessments for lateral sewers at the rate of 60 cents per front foot and 1 cent for each square foot of area, not exceeding 150 feet distant from and parallel with the street line. Woonsocket lays an assessment of 75 per cent of the costs of both trunk and lateral sewers on the benefited property and Pawtucket an assessment of from 35 per cent to 45 per cent of the cost of construction. I. — For public services. No special assessments are levied for public services. 2. — Business taxes other than on the liquor traffic. a. — Collected without issvs of liceiisc. In all Rhode Island cities auction sales aie taxed one-tenth of 1 per cent of the proceeds, and 87.5 per cent of this amount is re- mitted direct to the State by the auctioneers conducting the sales. and 12.5 per cent is paid into the city treasury. 6. — Collected with issue of license. The following statements show for the different cities each kind of business licensed and the rate of tax imposed for the period specified. KIND OF BUSINESS LICENSED. Period. License rate. NEWPOKT. Billiards or pool; Itablo Each additional table Bowling, each alley Dance hull Entertainment in theater or hall. Exlubition olboxing or wrestling Express wagon Driver Hackney: Automobile Driver Carriage Driver Intelligence ofQee Junk: (.Jatherer Shop keeper Pawnbroker Peddler Shooting gallery Sunday sales of certain articles . . . Tavern Victualing bouse 1 year... 1 year... 1 year... 1 ses.sion 1 session 1 year... 1 year... 1 year... 1 year. . . 1 year. . . lyear... 1 year. . . 1 year. . . 1 year... 1 year... 1 year... lyear... 1 year... 1 year... 1 year. . . lyear... $25.00 15.00 10.00 1.00 1.00 5.00 1.00 .50 5.00 2.00 1.25 .50 1.00 5.00 25.00 60.00 S.OO 5.00 5.00 25.00 8.00 KIND OF BUSINESS UCENSED. Period. License rat«. PAWTUCKET. Auctioneer Billiards or pool; Each table in saloon. Not in saloon Bowling, each alley ChautTeiir Detective Entertaiiuncnt Explosives Express Fireworks Intelligence office Junk dealer: Retail Wholesale Motor omnibus, each passenger seat: If elsewhere licensed Not elsewhere licensed Mo\ing-picture machine operator Night soil Pawnbroker Plumbing Secondhand dealer: Retail Wholesale Shooting gallery Street peddler Tavern; Food and lodging — With liquor license Without liquor license Lodging only Victualing house: With liquor license Without liquor license- Open on Sundays Not open on Sundays lyear. 1 year lyear 1 year lyear 1 year 1 entertain- ment 1 year 1 year 1 year 1 year 1 year, lyear. 1 year 1 year lyear 1 year 1 year Not limited . 1 year. 1 year. 1 year. 1 vear. 1 year. 1 year. 1 year., 1 year. . 1 year.. 1 year.. PROVIDENCE. .\uctioneer BiJUards. pool, or bagatelle: Ital.le Each additional table Bowling, each alley Dance Exhibition or show Fireworks dealer Gunpowder; Original license Renewal Hackney: Power Horse-drawn , Driver Hawker or ped'iler Intelligence office: First class , Second class Third class Junk: Foundryman Gatherer Shop Kennel, dog breeder Lodging house Lunch cart Motor omnibus, each passenger seat . . . Driver Moving-picture machine operator Pawnbroker Police constable: With power to serve civil writ Without power to servo civil writ. Private detective Public administrator Removal of night soil Removal of doLid animals Secondhand dealer 2 years. lyear lyear 1 year 1 series 1 performance lyear lyear.. 1 year. . lyear.. lyear.. lyear.. 1 year.. 1 year. . 1 year. . 1 year.. 1 year., lyear.. 1 year. . 1 year. . 1 year.. 1 year.. 1 year.. 1 year., lyear.. lyear.. lyear.. 1 year. . lyear.. 2 years, lyear.. 1 year. . lyear.. S15.00 M.OO TS.OO 5.00 1.00 10.00 1.00 5.00 1.00 5.00 5.00 5.00 25.00 3.00 5.00 1.00 5.00 100.00 5.00 5.00 25.00 5.00 5.00 50.00 25.00 5.00 36.00 25.00 15. eo $100.00 25.00 15.00 10.00 1.00 1.00 2.00 5.00 1.00 2.00 1.00 .50 5.00 40.00 20.00 2.00 5.00 .■i.OO 40.00 10.00 5.00 25.00 5.00 1.00 I.OO 100.00 ii.OO 1.00 2.5.00 10.00 1.00 50.00 5.00 118 SPECIFIED SOURCES OF REVENUE— SOUTH CAROLINA. KIND OF BUSINESS LICENSED. PROVIDENCE— Continued. Shooting gallery Special constable under dog law . . Sunday concert Sunday sales: Soda water, candy, cigars, etc Stirveyor of: Cotton Lumber Wood Tavern: First class Second class Victualing house: First class Second class Wagon, truck or express Weigher of merchandise WOONSOCKET. Billiards or pool, each table Bowling, each alley Cesspool cart Constable Entertainment Fireworks Period. License rate. 1 year... 1 year. . . 1 concert 1 year. . . 2 years . . 2 years,. 2 years. - 1 year... 1 year. . . lyear... 1 year... 1 year... 2 years.. 1 year 1 year 1 year 1 year 1 entertain ment 1 year $10. 00 5.00 5.00 2.00 4.00 2.00 300. 00 100.00 200.00 10.00 1.00 2.00 $10. 00 10.00 10.00 3.00 1.00 5.00 KIND OF BUSINESS LICENSED. Period. License rate. WOONSOCKET— Continued. InteiUgence office Junk dealer: Retail Wholesale Milk dealer Moving-picture exhibition. Pawn shop Peddler Secondhand dealer Skating rink Tavern or victualing house First class Second class Third class 1 year 1 year 1 year 1 year 1 exhibition 1 year 1 year Iday 1 year 1 session lyear 1 year 1 year S5.00 5.00 25.00 .2,5 1.00 50.00 5.00 1.00 10.00 1.00 150.00 25.00 6.00 3. — General license taxes. Providence collects §2 per year for each permit to carry a pistol. 4. — License taxes on dogs. Rhode Island cities tax each male dog $1 per year and each female dog $5 per year. SOUTH CAROLINA. 1. — Special assessments. a. — For public improvements. In Charleston and Columbia the benefited property is assessed with two-thirds and one-half, respectively, of the cost of paving streets and sidewalks. The latter rate applies also to paving alleys in Columbia. In addition to these, in Columbia, when curbs are set in connection with either street or sidewalk paving, their cost ia included with that of the improvement in connection with which they are set. 6. — For public services. Neither city performs any service for which special assessments are levied. 2. — Business taxes other than on the liquor traffic. a. — Collected without issue of license. Each city receives through the state a tax of 1 per cent on the gross premiums collected by fire insurance companies licensed to do business "within the state. Insurance companies not so licensed can place insurance in the state only through insurance brokers who are licensed by the state for that purpose. A tax of 4 per cent is imposed on the premiums which they collect, one-half of the amount of such collections in each city being returned by the state to the city where collected for the equal benefit of the city corporation and the firemen's insurance and inspection fund. 6. — Collected with issue of license. The following statements show for each city the kinds of busi- ness licensed and the rates of tax imposed for the periods specified. kind of BUSINESS LICENSED. License rate. CHARLESTON. Advertising company or agency, mutual or coupon system Advertising matter, distribution of, except by per- sons advertising own business Agency, representing nonresident dealer or manu- facturer Architect Artificial stone factory Artist, ambrot5T>ist or daguerreotypist Asbestos factory 1 year 1 year 1 year 1 year 1 year 1 year lyear $50.00 25.00 2.5.00 20.00 10.00 25.00 75.00 CHARLESTON— Continued. Attorney at law, or profession not otherwise pro- vided for, rate based on gross business Auctioneer , Automobiles: Agent or dealer For hire on streets Garage, for care or repair Jitney, each seat exclusive of driver , .\x1g grease factory Bag factory, paper Other than paper BagatelK\ each table Bagging factory Bakery, steam Other than steam Agency for steam bakery and cracker factory . . Balloons, street dealer Bank, state or savings, rate based on surplus and undivided profits Branch conducted hy licensed bank Banker, otlier than bank Barber, 1 chair Each additional chair Barrel factory, hand power Other than hand power Basket or crate factory, other than hand power Bicycle, agent or dealer Agent for, or dealer in bicycles for hire, other than regular dealer Repairer Billposter, including painting or tacking up signs, etc Distributor iu connection \vith above Billiards or pool , each table ( Blacksmith, or whcelright, 1 forge E:ich additional forge Boarding iiouse, rate based en number of rooms. . . Book and pictures, dealer on street or canvasser. . . Bootblack stand Bowling, each alley Brick factory Broom factory Builder, master mechanic, or workman of any trade not elsewhere specially named, rate based on numi »cr employed Building and loan association Biu-glar alarm company or agency Cabinetmaker whose business does not exceed $1,000 Candy factory Cattle_, sheep, and hog dealer Chemist, rate based on gross business Cigar factory, rate based on nurabor employed Circus with or without menagerie Menagerie Civil engineer or surveyor Clothing factory Club Coach, carriage, and buggy repairer Coal or other fuel; Dealer, yard, or importer, or sold from wharf, vessel . or railroad car Branch office or yard 1 year. . . 1 year... 1 year. . . 1 year. . . 1 year. . . lyear... 1 year. . . 1 year. . . 1 year. . . 1 year. . . 1 year. . . 1 year. . . 1 year... 1 year. . . 1 month 1 year. . . 1 year... 1 year. . . 1 year. . . 1 year. . . lyear... 1 year. . . 1 year. . . 1 year... 1 year... 1 year... 1 year. . . 1 year. . . 1 year... 1 year. . . 1 year. . . 1 year. . . 1 year... 1 year... 1 year. . . 1 year... 1 year... 1 year... 1 year... 1 year. . . 1 year... 1 year. . . 1 year. . . 1 year... lyear... 1 day.... 1 day..., 1 year. . . 1 year... lyear... 1 year. . . 1 year. . , lyear.. $5. 00-SV5. 00 75.00 25.00 15. 0« 50.00 3.00 5.00 5.00 200.00 10.00 400.00 75.00 25.00 150.00 5.00 200. 00-500. 00 200.00 100.00 5.0O 2. SO 50.00 75.00 50.00 25.00 15.00 10.00 25.00 50.00 25.00 10.00 5.00 10.00-100.00 5.00 5.00 30.00 10.00 5.00 25. 00-50. 00 75.00 25.00 25.00 15.00 25.00 5. 00-100. 00 20. 00-lBO. 00 500.00 50.00 20.00 15.00 200.00 50.00 100.00 25.00 SPECIFIED SOURCES OF REVENUE— SOUTH CAROLINA. 119 KIND OF BUSINESS LICENSED. Period. License rate. CHARLESTON— Continued. Coal or other tuci— Continued. Dealer from cart or waRon on streets, each cart or wagon, e.xclusive of cart 1 iceuse Cookshop Concrete piping factory Contractor or firms of such, rate based on aggregate amount of annual contracts Cotton: Brolter Buyer or packer of loose cotton Press company, steam Tie or t ie buckle factory Pickery r Sea island or long staple, dealer, rate based on numl>cr of packages t>ought or sold Upland, dealer, rate based on number of bales bought or sold Cottonseed oil mill Creosote or f emoline company Dealer: Stock never exceeJing S50 in value Not elsewhere specially iirovided for, rate based on annual sales up to .550,000 On each add it ional il ,000 Dentist, rate based on gross business Dredging company Dyehouse, rate based on business Electric light company Electrician Employment or information bureau Empty bags, barrels, crates, old bags, etc., buying and selling Engraver Express company or agency Fair, promenade, concert, party^ public ball, glass blowing, opera, minstrel, vau leville, etc Ferryboat, steam, agency or company Fertilizer material or chemical broker Fertilizers, cotton seed, kainite, guano, phosphate rock, marl, lime, orotherfertiIizermatenals,Lmpor- ter and dealer, rate based on number of tons sold. . Fish or oyster cannery Flour mill Flour mill, sea foam, self-raising or prepared, as special business Foundry and machine shop, rate based on gross business Fruit and peanut stand on street FiUTiiture factory Gas company Grist mill , horsepower Other than horsepower Harness factory Hides, tallow, fur, or wool dealer Horse, mule, or cattle dealer Transient Hotel, rate based on number of rooms Ice: Dealer, in streets from cart or w-agon, each cart or wagon, e.KClusive of cart license Dealer or house Branch house Factory Tee cream, dealer or saloon Insurance: Accilent, health, etc., with one office or agency In city, rate based on gross premiums, includ- ing renewals, up to S3, 000 I'ach additional SI, 000 or fraction thereof. . . Fire, first $500 of premiums reported by local agents Each additional SlOO or fraction thereof. Life Marine, with one ofBce or agency In city, rate based on gross premiums, including renew- als, first $1000 Marine, etc., exceeding SI ,000 Plate-glass, first $500 of premiums reported by local agents E ach add it iona 1 SI ,000 cr fraction thereof . . . Solicitor fori ife or accident comjiany or solicitor, si)ecial agent, or adjuster for fire or other com- pany Intoll igence office or shipping master Iron safes, agent or dealer Junk, retail ^VhoIesaIe Laun iry , steam Washing and ironing house Lightering company or agency Loan cooperation or aid association, lending money on personal securities or personal property, other than stocks and bonds Locksmith or gunsmith Lumber yard or pond Lumber yard or company with pond or mill outside city Marble yard Marl or'Umo manufacturing company or agency — Mat tress factory Mear,fre3h, sold elsewhere than in market Mercantile agency. Dun's, Bradstreet's, etc 1 year.. 1 year.. I year. , 1 year.. lyear., 1 year.. 1 year. . 1 year. 1 year. , 1 year. , 1 year. . 1 year. , 1 year.. 1 year., 1 year.. 1 year.. 1 year.. 1 year. . 1 year. . 1 year. . 1 year.. 1 year. . 1 year. . 1 year., 1 year., 1 day,., I year., 1 year.. 1 year. . 1 year.. 1 year., 1 year.. lyear 1 year lyear 1 year 1 year 1 year 1 year 1 year 1 year 1 month.. 1 year 1 year. . 1 year. . 1 year. . 1 year. , 1 year.. 1 year. , 1 year. , 1 year.. 1 year. . lyear.. lyear., 1 year.. 1 year. , 1 year.. 1 year. , 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year., 1 year. 1 year. 1 year, lyear. 1 year. 1 year. 1 year. $10.00 20.00 10.00 5.0O-.5O.0O .'iO.OO 75.00 300. 00 10.00 75.00 50.00-300.00 .50. 00 -.500. 00 200.00 100.00 5.00 20.00-100.00 .1.00 5.00-100.00 50.00 10.00-20.00 500.00 10.00 100.00 25.00 10.00 500.00 5.00 150.00 25.00 200.00-6.50.00 ,50. 00 50.00 20.00 76.00-150.00 20.00 25.00 500.00 10.00 30.00 15.00 100.00 50. 00 2.5.00 lO.OO-lOO.OO 10.00 150.00 5.00 100.00 15.00 75.00-150.00 30.00 (■) 50.00 5.00 n 75.00 50.00 5.00 300.00 100.00 25.00 50.00 75.00 75.00 37.50 200.00 1,000.00 10.00 100.00 60.00 20.00 100.00 15.00 75.00 150.00 1 Two per cent of the amount of gross premiums collected on local risks, s One-half of 1 per cent of premiums on local risks. KDTD or BUSINESS UCENSED. Period. License rate. CHAKLESTON— Continued. Merchandise broker, or dealerselUng on commission only, except cotton, rice, or fertilizer Each additional member of firm exceeding two . Merry-go-round or flying jenny: Steam ". Hand Metallic goods factory Milk, rate based on the daily average number of quarts sold annually, per quart Money lender, secured by notes, indorsements, per- sonal security, or personal property other than stocks and bonds, or branch of , nr a^e'nt or agency, for the collection of claims of such money lender, wherever located, each of them Motor boat, passenger or freight, each boat Moring pictures, rate based on admission charge. . . Operator , News stand, on street Newspaper: Daily , morning Daily , afternoon Weekly Oil, fuel or lubricating, and gasoUne .wholesale from veliicle or otherwise, rate based on amount of bu.sines3 Oil refinery Optician, itinerant or on streets Organ grinder or street musician Painter Paper, box, and envelope factory Patent medicine, dealer on streets Pawnbroker Peddling goods aroimd city Photographer Phosphate rock, mining or manufacturing company or agency, rate based on gross business Physician, rate based on gross business Piano factorv Piano and of gan, repairer or timer Plumber and gas fitter, employing hands Not employing hands Poultry, fish, or vegetables, street dealer Printing ollice, job Hand power Publisher, other than newspaper Railroad company Rent or other claim collector Restaurant, saloon, or cafS Rice: Broker Dealer , rate based on number of barrels, or their equivalent, bought or sold Mill, rate based on numlwr of barrels, or their equivalent, milled Safe,iron, agent or dealer Sash and blind factory Sausage factory, hand Steam Saw and planing mill Plaining mill alone Sa'.^TnilT alone Secondhand clothing, retail Wholesale Sewing machine, agent or dealer Ship broker , coa.?t\vise Shipyard, marine railway or slip Shirt and other underwear factory Shoe fact ory Shoemaker Shooting gallery Show% itinerant Minor e?diibit.ion Shuttle factory Skating rink Soap and candle factory Soda water, factory or "bottler Fountain Spice or coffee mill Stable, livery Steamboat company or agency, each steamboat Steamship, other tlian regular line, or sailing ressel, or combined, company or agency Stencil culler Stevedore Lumber and crosstie only Stockyard for feeding cattle Street railway company Tailor, merchant, rate based on number hands employed Tailor shop Telegraph company or agency, on intrastate, busi- ness at city otlice, rate based on grosareceipts Telephone, company or agency .T . . Terminal warehouse, companyor agency.. T heater, opera house , or academy of music Ticket agency, railroad or steamship, other than authorized agent of company Tinner Trading stamp, company or agency Upholsterer Undertaker, rate based on business Vaudeville show, admission not over 50 cents I year, 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year Each succeed- ing j'ear 1 year 1 year, lyear. lyear. lyear 1 year linonth. 1 month. lyear lyear 1 week... 1 year 1 week . . . 1 year 1 year. , 1 year., 1 year., 1 year., lyear. 1 year. 1 year. 1 year. 1 year. lyear. 1 year. 1 year. 1 year. 1 year, lyear. 1 year. . 1 year.. 1 year. . lyear.. lyear.. 1 year. . 1 year.. 1 year.. 1 year. . 1 year., lyear.. 1 year.. lyear.. 1 year., lyear.. lyear.. lyear.. 1 week . Iweek. 1 year . . 1 year. . 1 year. . 1 year. . 1 year. . 1 year.. 1 year., lyear.. lyear.. lyear.. 1 year.. 1 year.. 1 year.. lyear.. 1 year. . lyear.. lyear.. 1 year.. 1 year.. 1 year.. 1 year. . 1 year.. 1 year.. 1 year., lyear.. 1 year.. tzs.oo 25.00 60.00 25.00 25.00 .10 1,000.00 75.00 75.00-150.00 6.00 1.00 10.00 150.00 75.00 25.00 1SO.OO-UXX).00 200.00 10.00 10.00 10.00 20.00 25.00 500.00 5.00 25.00 200.00-650.00 5.00-100.00 15.00 10.00 25.00 15.00 5.00 50.00 15.00 100.00 1,500.00 25.00 30.00 25.00 50.00-500.00 100. 00-500.00 26.00 40.00 6.00 15.00 100.00 60.00 60.00 35.00 75.00 40.00 25.00 50.00 15.00 25.00 6.00 50.00 100.00 25.00 25.00 50.00 25.00 26.60 10.00 20.00 25.00 50.00 100.00 10.00 50.00 25.00 50.00 750.00 15.00-50.00 6.00 500.00-1,000.00 700.00 1,000.00 200.00 500.00 10.00 250.00 10.00 25.00-100.00 200.00 120 SPECIFIED SOURCES OF REVENUE— SOUTH CAROLINA. KIND OF BVSmESS LICENSED. Period. License rate. CHARLESTON— Continued. Vegetable and fruit cannery Vehicles, horse-drawn: Buggy or carriage, for hire on streets, 1 or 2-horse respectively Owned by licensed livery stable, lor 2-horse, respectively Cart, truck, or wagon, 1 or 2-horse respectively. Coach or omnibus, 2-horse Vinegar or picl^le factory Warehouseman or wharfraan, rate based on gross receipts Watchmaker Water works company Willow ware and basket factory Wood: Dealer, selling from stock on hand, in addition to cart license Sawyer, by macliincry Yard S50.00 11.00-16.00 10.00-15.00 10.00-1.5.00 15.00 15. 00 50.00-200.00 10.00 500. 00 5.00 15.00 30.00 30.00 COLUMBIA. Accoimtant or audit company, business not exceed- ing SI.OOO Each additional SI, 000 or fraction thereof Two or more in firm Adding machine, dealer or agent Advertising, by wagon or other vehicle Solicitor, or firms of Agent, not specifically licensed Agricultural and harvesting machinery Architect, business not exceeding $1 ,000 Each additional S1,000 or fraction thereof Artificial work, stone, iron, wood, etc., owner or agent Artist, ambrotypist, or dagiierreotypist Attomey-at-law , biisiucss nut e xceeding SI ,000 , Each additional SI.OOO or fraction thereof Two or more in firm, minimum for each Auctioneer Transient Automatic piano or other instrument, operated in any place of business, each instrument Automobile; Agent or dealer, receipts exceeding $26,000 Each additional S1,000 or fraction thereof For hire Repair shop Awning or tent maker Bagging and ties, reworked Bank or trust company, rate based on capital and surplus Banker or money lender, private, or agent Barber, each chair - Barber shop, selling tobacco, cigars, or cigarettes.... Baseball, professional Bicycle, agent or dealer Repair shop BilUards, pool, bagatelle, etc. , each table Billposter, local or itinerant Blacksmil h shop, each forge Boarding house, 15 to 25 rooms Each additional room Boat lines for transportation , Book agent or canvasser Nonresident, selling by subscription Book bindery Bootblack, each seat, box, or pair o£ foot rests, ex- cept barbers Bottling plant, selling or delivering in city, first $5j000 of gross sales , EachadditionalSl,00O , Bowling alley , Brick, manufacturer or dealer in city, each firm represented Broker: Live 3to«k, not paying license for sale stable, or stockyard Merchandise, with or without warehouse Oil Stock and bond B room factory Builders' supplies, not including lumbter Building and loan association, foreign Local Butcher: It etail, first S5,000 of gross sales Each additional $1,000 or fractional part thereof. Wholesale Canal boat, passenger Canvassers, etc., of trade on streets commonly known as "pullers in" whether regularly em- ployed by another or not Card writing, cutting, or engraving stand Carriages, wagons, and buggies, exclusively, manu- facturer or dealer Cash register, dealer or agent Caterer, furnishing supplies, etc., at entertainments- . Chemist Cigar manufacturer Cigar and news stand year, year, year. year, day., year., year., year., year., year.. year., year.. year. . year., year., year., day... year or less.. year, year., year., year., year, year. year, year, year, year, year, year., year, year, year, year, year., year, year, year, year, year. year. year, year, year. year. year, day., year, year, year, year, year, year, year. year, year, year. , year. year, day.. year, year, year, year, year, year. SIO.OO 5.00 10.00 15.00 .5.00 10.00 25. 00 100.00 5.00 2.50 25.00 10.00 10.00 .5.00 10.00 60.00 10.00 10.00 40.00 1.00 15.00 15.00 10.00 25.00 60.00-7.5.00 100.00 2.60 5.00 100. 00 15.00 10. OO 25.00 15.00 5.00 '25.00 1.00 50. 00 10.00 10.00 25.00 1.00 25.00 1.00 15.00 100.00 50.00 10.00 75.00 25.00 .50.00 10.00 25.00 100.00 35.00 15.00 2.00 50.00 5.00 100.00 1.00 26.00 15.00 25.00 10.00 10.00 10.00 ' Boarding house for students exclusively , or having less than 20 boarders, exempt. KIND OF BUSINESS UCENSED. Period. License rate. COLUMBIA— Continued. Circus and menagerie, e.xhibiting in city Parading streets only Menagerie only Civil engineer, business not exceeding 81,000. Each additional S1,000 or fraction thereof Two or more in firm, minimum for each Chiropodist Clothmg agent Coal, dealer or agent, fi rst $5,000 of gross receipts Each additional S1,000 or fraction thereof Cold-storage plant Collecting agent, claim Commission merchant Confectioner. retaU Wholesale, manufacturer or dealer Contractor or superintendent of construction, con- tracts not exceeding 515,000 Each additional S1,000 Cotton: Buyer , rate based on numberof bales bought up to 30,000 Each additional 6,000 bales Compress Exchange Factor, rate based on number of bales handled up to 20,000 Each additional 5,{K)0 bales riin and press Mill, cloth or yarn Duck Twine Cottonseed and seed cotton, dealer in Cottonseed, oil mill Products, dealer Dentist, business not exceeding 81,000 Each additional $1,000 or fraction thereof Detective agency Dog and pony show Dray, l-horse or 2-horse, respectively Dyehouse Electric contractor Electric light or power Electrical supplies, first 810,000 of gross sales Each additioiuil $1,000 or fraction thereof Employment agency E.xliibitioH, under tent, theatrical, musical, or other. Express company or agency, for business done within city Fair, concert, ball, or party Fertilizer: Dealer or agent Manufacturer, rate based on output in tons Oflice in city, but factory outside Fish or oysters, sold in stores or on streets Wholesale, either or both Fresh oysters, in connection witli other business. Florist or nurseryman, or agent Flying jenny, power Foundry or machine shop, either or both Fruit dealer, retail, in building Selling cigars, tobacco, and soft drinks Selling from wagon Fruit tree, dealer or agent Fruit, vegetable, poultry, and poultry produce, wholesale Gas company Pintsch * Gas machine, manufacturer Glass factory Gristmill ^ corn only All grains ." Hack , bus, or like vehicle, 1 or 2-liorse, respectively. . Hall for hire, first or second class, respectively Harness shop, sale and repair Repair only Hat, cleaning and blocking Hide and tallow, dealer Hotel, 15 to 25 rooms Each additional room Huckster, country produce and fruit With other merchandise Coimtrj' produce only Ice cream, retail Wholesale and retail Ice, dealer, at retail, each house, with wagon Manufacturer Insurance: Fidelity, guarantee, live stock, or like company. Fire, life, accident, or industrial company, first $1,000 of premiums collected or renewed by local representative Each additional $100 or fraction thereof Plate glass , each agent Sick benefit or burial company Solicitor or agent, transient Sohcitor, imconnected nlth regular licensed local agency All other companies or societies having insur- ance features other than charitable Junk shop or agent ICnittingor hosiery mill, each mill , Land, investment, or land loan company, etc Laundry, steam Other Liquor-cure establishment day., day., day. . year, year, year, year, year, year, year, year, year, year, year, year. year, year. $400.00 lOO.OO 15.00 10.00 6.00 10.00 10.00 25.00 20.00 1.50 20.00 25.00 75.00 10.00 15.00 16.00 1.00 year 25.00-150.00 year 25.00 year. , year. , year. , j-ear., year., year., year., year, year., .vear. year., year. v?ar., year. , y oar. year., year., year. , year. , year. . year. , year. , day.. year day or night. year. . year., year.., year. . year., year., year. . year. . week . year., year., year. . year. . year. . year. . year., year., year., year., year. . year. . year., year. . year. . year., year., year. . year., year., year. , year. , year. , year. , year. , year, year. year. year. . year. . year. . year. . week. year. , year, vear. year, year, year, year, year. 50.00 75.00 30.00-160.00 25.00 50.00 150.00 200.00 100.00 15.00 200.00 25.00 5.00 2.50 25.00 lOO.OO 10.00-12, 50 10.00 16.00 300.00 26.00 1.50 26.00 25.00 300.00 6.00 50.00 100.00-200.00 100.00 10.00 60.00 6.00 20.00 26.00 10.00 60.00 10.00 26.00 15.00 10.00 75.00 200.00 40.00 20.00 100.00 10.00 25.00 10.00-12.50 10.00-20.00 25.00 6.00 6.00 10.00 25.00 1.00 26.00 60.00 10.00 10.00 25.00 150.00 25.00 30.00 1.60 25.00 fiO.OO 20.00 30.00 30.00 100.00 10. 00-.50. 00 100. 00 40.00 26.00 60.00 SPECIFIED SOURCES OF REVENUE— TENNESSEE. 121 COLUMBIA— Continued. Lithographer Locksmith and gunsmith, or either Lunch stand or counter, not over 10 cents per huich. Over 10 cents per lunch Machinery, ensine boiler, cotton gin and press, or either, receipts not exceeding 550,000 Each additional Sl.OOO or fraction thereof Manufacturer, not speciflcally licensed, w-ith office in city and factory outside, rate based on capital . Marble, stone, or cranite yard Mattress manufacturer Medicated goods or soluble cotton, either or both . . . Merchant or dealer, not specifically licensed, based on sales or receipts Mercantile agency. Dim, Bradstrcct, etc Milk wagon Mineral waters , wholesale Mo\ing pictures With vaudeville, etc Naval stores News bureau, out-of-town papers News depot Newspapers: Daily, morning Daily, afternoon Other than daily OCTiIist or optician, business not exceeding Sl.OOO. . Each additional $1,000 or fraction thereof Oil: Kerosene or other, agency or office in city, each S1,000 of gross business Kerosene, retailfrom wagon, 1-horseor 2- horse, respectively Organ grinder Pamt, shop or contractor Painter, sign Patent-medicine manufacturer Patent rights articles Pawnbroker Peddler Peanut, confection, or pop com, all or any Photographer Minute pictures Transient, or those soliciting work Physician and surgeon, or either, or osteopath, whoso business does not exceed SI, 000 Each additional $1,000 or fraction thereof Picture f rainer Planing mill Plumbing and gas fitting With roofing With roofing and heating Poultry and country produce, alone, retail Poultry, eggs, butter, wholesale Power company, generating power in or outside city. Press cluth manufacturer Pressing club Printing office: First 85,000 Each additional $1,000, or fraction thereof. . Hand power Produce or fruit, from cars , wholesale or retail Railroad, steam, rate based on intrastate business in city Agent or solicitor of roads having office but no terminal in city Real-estate agent or agency, commissions not ex- ceeding $1,000 Each additional $1,000 or fraction thereof Real estate or land and investment company, in city Suburban or out of city, with office or agent in city Repair shop, carriages, wagons, and buggies 1 year. . 1 year. . 1 day . . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 day.. 1 year. . 1 day . . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year.. 1 year. , 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. $10.00 10.00 10.00 25.00 50.00 .75 50.00-100.00 .30.00 10.00 50.00 5.00-50.00 50.00 5.50 10.00 .50. 00 75.00 25.00 25.00 25.00 150.00 100.00 25.00 10.00 5.00 10.00 10. 00-15. 00 1.00 10.00 10.00 20.00 25.00 350.00 100. OO 10.00 20.00 1.00 30.00 5.00 5.00 2.50 10.00 15.00 25.00 30.00 35.00 10.00 25.00 250.00 40.00 10.00 20.00 1.50 10.00 60.00 150. 00-750. 00 50.00 15.00 5.00 35.00 25.00 25.00 roLUMBI A— Continued. Repairer or tuner of pianos or other musical instru- ments Repairer, itinerant.orperson not regularly employed by licensed dealer, of bicycles, typewriters, cash registers, sewing machine.",, automobiles, etc Restaurants, serving meals only With cigars, etc., in connection Rollcrcovering Roofer or dealer in tin, gravel, slate, or other roofing material Rubber stamp, shop or manuf-iclurer Safe, dealer or agent .Sausage dealer . fresh sausage onl j^ In connection with other business Sawmill .Scalper or speculator in railroad, theater, or other Stickets, if stated price is charged ewing machine, agent or dealer, receipts not ex- ceeding SI ,000 Each additional $1,000 or fraction thereof Shoemaker or repairer, business of $1,000 or over Shooting gallery Skating rink Slof^machine, rate based on amount dropped in machine Soda fountain, in connection with other business or alone, gross receipts S5.000 or less Each additional $1 ,000 , Soda-water supplies , manufacturer Stable, vehicles and horses for hire only Vehiciesforsale. milch cows, and horsesfor sale and feed, first .530,000 o f gross business Each additional SI .000 Contractoror other, hiring tcamsorwagonsfrom beyond city limits, each 1-horse or 2-horse team, respectively Stockyard, sale of horses, mules, cattle, hogs, and sheep • Saleofcattle, hogs, and sheep only Street railway, electric , rate based on mileage Tailor, repair and pressing Tannery Telegraph company or agency, rate based on intra- state business in the city Telephone, company or agency, each Typewriter, dealer or agent Upholsterer Veterinary surgeon Warehouse, gross receipts not e-xceeding $5.000. Each additional $1 .000 or fraction thereof Watchmaker, repair only Willow or reed work factory Wood, agent or dealer, first 85.000 of gross receipts . Each additional $1,000 or fraction thereof 1 year. 1 month. 1 year 1 year 1 year 1 year. . 1 year. . 1 year. , 1 year. 1 year. 1 year. 1 year.. 1 year., lyear. . 1 year. , 1 year. , I year. . 1 year. 1 year. 1 year. . 1 year. 1 year. 1 year. 1 vear. 1 month. 1 year. 1 year, 1 year. lyear. 1 year. lyear 1 year 1 year lyear 1 year lyear 1 year 1 year 1 year 1 year 1 year SIO.OO 5.00 25.00 30.00 10.00 25.00 10.00 10.00 10.00 .5.00 10.00 200.00 10.00 10.00 10.00 15. 00 15.00 1.00-5.00 10.00 2.00 10.00 50.00 50.00 l..iO 2.00-4.00 100.00 50.00 50.00-500.00 12.00 10.00 1.50. 00-200. OO 400.00 1.1.00 5.00 5.00 50.00 .5.00 5.00 1.5.00 20.00 L50 3. — General license taxes. The general license taxes levied in the two cities of South Carolina of over 30,000 inhabitants are as follows: Charleston, chauffeurs $1, each, per year; Columbia, automobiles and motorcycles $1 each and bicycles 10 cents each, per year. 4. — License taxes on dogs. In both of the cities reported in this state there is an annual license tax of $1.50 on each dog. TENNESSEE. 1. — Special assessments. a. — For public improvements. FoT opening and grading streets in Memphis, for paving alleys in Memphis and Knoxville, and for paving streets in Memphis, Knox- ville, ( hattanooga, and Nash\ille, two-thirds of the costs are assessed against the benefited property, except that in Chattanooga special assessments for street paving can not exceed 2.5 per cent of the value of the assessed property, exclusive of improvements thereon, and in Knoxville all the costs of street and alley pa\'ing may, under certain conditions, be paid out of the general treasury. In Nashville and Chattanooga the entire cost of sidewalks and curbs is assessed against the properties benefited. b. — For public services. No one of the 4 cities reported performs any public seri'ice for which special assessments are levied against benefited property. 2. — Business taxes other than on the liquor traffic. a. — Collected without issue of license. No business taxes are collected without the issue of a license. b. — Collected with issue of license. The following statements show for the different cities each kind of business licensed and the rates of tax imposed for the periods specified. 122 SPECIFIED SOURCES OF REVENUE-TENNESSEE. KIND OF BUSINESS UCEN3ED. Period. CHATTANOOGA. 1 year. 1 year. Abstract company ••;„■,:; Adding macliines sold trom samples '^'^™nSrokd cars or ioterarban street cars. . . In railroad depots In street cars w:"';^ On streets by banners, floats, etc . - ■•-■•■: Signs painted on bUlboards or other places Athtetic club; eWhibittag isoxing contests Auctioneer Transient ^"^A'^ent ofsalesman.except person payinggarage bSJ^ W^ ivi^ 25 borsepower^or More tlian 25 horsepower 1 J J ^^|,; Garage or dealer j yj,3f l^^ta^capactty-i6toi2peopie::::;:;::::. lyear More than 12people , £.,.. Baseball, professionallcague ...-■■ Traveling teams, other than as above. ---•■•-- Deteiiiiig game, except persons paying above jax Bathhouse,'Russian or Turkish . .-.--■•• Billiards, pool, bagateUe, etc., each table - ■ • Kcy?les" Vsupplies; bott'dreaoh; d^^^^^^ 1 year... 1 year... 1 year.. 1 year.. 1 year. . 1 year.. 1 year. . lyear.. --- — . ,■ -^- ... lyear. BoTtle'i'rfthe^ttannaturalmineraiwaters:: .. 1 year- Distilled or mineral waters , bottlmg and sale of . . 1 year. Broker, other than real estate or merchandise. . . Butcherorretaileroflresh meats Cash register sold trom samples. . . . ■■■■■■■ Checkroom, rate base on amoimt charged Cigar stand RetaU dealer selling cigarettes .... Wholesale dealer sellingcigarettes Circus or menagerie, or both Civil or mining engineer '^\'^tVi'n' Cleaning, dyeSig, and pressing, steam or electric power Coal^MSTOke,'(;reitheV7ag6nt"ordeaier'in quanti- ties over 5 bushels ;■"'<."' 1' Gobbler; ushig machinery run by other than hand pov/er Cold storage company Local products only Comml'?lialfraerrantUe;'ormutaaVpVdtVetYvV^ency ConstoS?!ioncdipan>VtoVeigi"wilhchieibmceout;' " DoSStic or'foreign" ^th "chieYdffiie iii stew'. '. '- '. Cotton: S'resvale'b^edinnumberoYbaiespresked Cott^nSeed-oii mill, rate based on number of tons pressed armually Dance hall Detective agency - Directory, compilmg or sellmg. Dog and pony show or tramod animal show Electric light and power company. Employment agency or intelligence office Exhibition or show, miscellaneous: Magic lantern .•"':""' ".i Show, concert, etc., not otherwise ta.xed Sleight of hand or legerdemam. ... . . .... - • . • ■ - - ■ Traveling theatrical company, showmg m hall not paying theater tax lyear lyear lyear 1 year lyear lyear lyear lyear lyear lyear lyear lyear 1 year Vitasoope, moving pictures, etc., rate based on admission charge Other for profit Feather renovator, or agent for. . _ ;:'^^i ' Fees of officer or %vi'tness of court, buying or attempt- Fwry^'i" ept propeiled' by' bars YandiAg' 1 year lyear Iday 1 month.. 1 week . . . Iday 1 year 1 month.. 1 week... Iday 1 year 1 year... 5 miles 01 city ' K 1 year. I,icense rate. Fireworks Florist Flying 3 enn y ■ ■ Fortune teller or clairvoyant Fruit stand Futures Gas company Hi5LfoTSlero;raVebased-bnrateperday",e:ach Hu?™te?aMmer selling b™ produce exempt ) . . . . Ice, dealer or factory delivering , - '■^"'„„..:i .„„™n<„,i^ri(>s, each wagon i year, nm railroad car lyear year 1 year 1 month... 1 year lyear lyear 1 year lyear 1 year 1 year 1 year Betail, except factories, -- RctaiUng or selUng from railroad car.. KIND OF BUSINESS LICENSED. Period. CH .'iT T AN OO O A— Continued . 1 year lyear lyear 1 year lyear 1 year 1 year 1 year lyear — lyear 1 year 1 year lyear 1 year — 1 year 1 year. 1 year. lyear. 1 year. 1 year. 1 year. 1 year. 1 year. 30.00 J 25. 00 25. 00-150. 00 15.00-350.00 50.00 100.00 25.00 5.00 60.00-80.00 100.00 30.00 15.00 500.00 100.00 Itinerant, selling medicine, or physician op streets or elsewhere Ko^dlk'and ■phb'tographers- "supplVes; ' if 'principal business ■^"Each'suiKta'tioii or' "agency, additional Agent lor laundry outside state. Li'htirig company, other than electric or gas Lightning-rod dealer or agent -■•■■-■■ Lirnch stand or eating house, serving from 11 a. m. to 3 p. m., rate based on number ot stools Marble yard or dealer Meats, fresh, wholesale Merchants' privilege tax Stock less than $800 Moving pictures, rate based on seatmg capacity. Admission 5 cents or less Admission 10 cents or more - . - ■•.■■;■•••• Shomng at night only, one-half of above Oil, coal, iUimiinating or lubricating, or petroleum products ■ - - - Oriental wares, transient deaer. -••-■•■ ••-■-• •-.•■■■ Parks, public, if admission is "hfrgel more than six times, during year, or more than 10 cents at ParellT e'x™ress car'.'abtb'm'obi'le' or'motor truck nmning on public railroads, mterurban, or dummy lines, each car .- v '^oi^^'irJtV Patent mecUoine manufacturer, usmg colognespints in mamVbcture of same, rate based on gross sales . . Pawnbroker ^^'^Bu^ng or selling gifts, prizes, etc., or forming purchasing clubs, on foot With vehicle, per horse Coal oil or gasoline Patent medifine, etc., on foot With vehicle, per horse ■,:;■■• Patent school apparatus, maps, etc., on foot . . . 1 horse and vehicle Each additional horse Photographer or artist Open air or tent gallery. - - ■■■■■■-■■,■ Photograph gallery in railroad car going from county *°AgXt so'licittag pi'ct'iir'es' tb'be'eniirged'oulside state • - - Picnic or barbecue, lor proht Playing cards, wholesale Retail ESSS:'^?^ 'clothing; -or' iinplbmeii..;' sale' bf' R^S'aKS^o?a'gent,'o'r'l'and'c'bip^y'doing' such business Restaurant or cafe — Ring throwing or Uke device SandThmlfsewe'r pipe 'o'r' cerbe'nt','no't'iayin'g 'm'er-' chant license - - '^^"a?ol'?^o^e';TSorVttan'-5d'per-'c'ent'pbr' annum -rv. .: Shoe-shining parlor, each loot rest Shooting gallery ] Im mlcWuo:'miis'i'c' i^'bx'or 'phbnb^r'apii'.'pe'iiiiy br' S,gS!^t^^^'r^V'i,i:sed'oii'a;nb;mi'bf- investment - Soft-druiks dealer, except as above Stable, livery, sale, or feed, each staU. ... . --•■:■- Stock-^ard, stock pen or feed or sale stable havm, stock pon, pjr pen of 400 souare feet - ■ <■ ?«'''• StreS car bfintcrurban railroad company, each ^ track, per mile lyear. Swimming pool j year. Tenpin alley \,- ■ ■' : ' "i.'„\.','^ 1 vear Theater, rate based on admission chai-ge^... .-■■_- ■ J V^^ Inpublicparknotchargmgmorethan2ocents.. lyear. lyear.. 1 year. . lyear.. lyear.. lyear.. 1 year. . 1 year. . 1 year. . 1 year. . 1 year.. lyear.. lyear... Iday.... 1 year. . . 1 year. . . 1 year... 1 year. . 1 year. . 1 year. . 1 year.. 1 year.. lyear.. 1 year- . 1 year... lyear... 1 year... lyear... lyear.. 1 year. . 1 year.. 1 year. . Variety Theater ticket dealer i.\i'i:~ Transfer business, twohorses or more, each hor»e . . . . Typewriters, sold from samples Vkt?olS"t'a'li:'in"g ' 'machines; ' 'gr'apli'o'phones,' ' or' iii-inos any or all, selling or renting ■ £?°°^U?°rVarehbuse,forstorageofturmtureand Wareroom or household effects Water company... Wild West show . . I year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year. 1 year. 1 year. 1 day- License rate. $150.00 15.00 15.00 50.00 25.00 25.00 100.00 110.00 10.00-20.00 25.00 150.00 7.50 15. 00 100.00 60.00-150.00 80.00-200.00 « 500.00 100.00 100.00 10.00 10.00-1,000.00 5 250.00 7.50 10.00 10.00 20.00 20.00 150.00 300.00 100.00 25.00 5.00 50.00 25.00 5.00 25.00 7.50 8 20.00 30.00 20.00 40.00 10.00 25.00 20.00 50.00 ' 200.00 1.00 25.00 50.00 2KO-10.00 10.00-25.00 5.00 .50 8 2.00 8.00 5.00 25.00 50. 00-200. 00 50.00 200.00 25.00 1.00 10.00 50.00 S50.00 25.00 600.00 200.00 r merchant's privilege tax. ifstock ''"obes not apply to person paying merchant's privilege tax. :i^^^^^Ppf^S^^Pa^lBffl^^t^^"S^--°^ exceed 5 pir cent of the entire stock. . ■ Vil^l^S^rSr^^^'t^^ -oept by gas and water companies ■""i^^^s^not ap'pl'y to°banks having minimum charge for small loans. 8 dZI nSt apply to livery stable paying privilege ta .. SPECIFIED SOURCES OP^ REVENUE— TENNESSEE. 123 KIND or BD3INES9 UCEN3ED. License rate. KNOXVILLE. Abstract company Advcrti-sing: In raitroad cars or dummy cars In railroad depots In street cars On streets by banners, floats, etc Siffns painted on billboards or other places Architect A net ioneer Transient A thletic club, exhibiting boxing contests Automobiles: Agent or salesman, except person paying garage tax Ambulance, for hire Baggage, freight, or express, 25 horsepower or less More than 25 horsepower Garage or dealer Rent or hire Sight-seeing, capacity 10 to 12 people, 25 horse- power or less Baseball, professionalleague Traveling teams, other than as above Detailing game, except persons paying above tax Bathhouse, Russian or Turkish Billiards, pool, or bagatelle, etc., each table Billposter Bicycles or supplies, both or either, dealer in or agent or keeping for hire Bottler, other than of natural mineral waters Distilled or mineral waters Broker, other than real estate or merchandise . . . Butcher or retailer of fresh meats Ca-sh and credit registers, sold from samples Check room rate based on fee charged Cigar stand — . Circus or menagerie, or both Civil or mining engineer Cleaning,dveing,andpressing,3teamorelectricpower Hand.". Coal and coke, or either, agent or dealer, in quanti- ties over 5 bushels Cobbler, using machinery run by other than hand power Cold-storage company Local products only Collection agency Commercial, mercantile or mutual protective agency Local only Construction company, foreign, with ctdef office out- side state Domestic or foreign with chief office in state Cotton buyer or factor Dance hall Detective agency Directory, compiling or selling Dog and pony, or trained animal show Electric light and power company, or either Employment agency or intelligence ofiice Exhibi't ion or show; Show or concert, etc., not otherwise taxed Traveling theatrical company, showing in hails not paying theater tax 1 year. . 1 year. . 1 year.. 1 year.. 1 year.. 1 year., lyear.. I year. . 1 week. 1 year.. Sleight of hand.. Other, for profit . 1 year. . 1 year.. 1 year.. 1 year.. 1 year. . 1 year.. 1 year. . I year.. 1 year.. 1 year.. 1 year.. 1 year. . 1 year.. 1 year. . I year. . 1 year.. 1 year. . 1 year., lyear.. 1 year. . 1 year. . 1 day. . 1 year. . 1 year.. 1 year. . 1 year.. 1 year., lyear.. 1 year. . lyear.. 1 year. . 1 year. . 1 year, lyear., 1 year., 1 year. 1 year. 1 year. 1 day. . 1 year. 1 year. 1 year. 1 month.. 1 week. . . 1 day Iday.... 1 month.. 1 week... 1 day. . .. 1 year »50.0a .w.oo 10.00 100.00 l.i.OO 73.00 15,00 20.00 10.00 100.00 10.00 10.00 15.00 20.00 75.00 10.00 1.5.00 60.00 10.00 25.00 15.00 23.00 75.00 KNOXVILLK— Continued. Ecatherrenovator or a.gent for Fees of oiBcer or witness of court, buying or at- tempting to buy 1 year Florist 1 year Plying jenny 1 month. . Fortune teller or clairvoyant 1 year — Fruit stand 1 year Futures 1 year Gas company 1 year — Hat-cleaning ostablishment 1 year Hotel or taiem, rate based on rate per day, each room for g jests 1 year — Huc^^ter or person selling country protluce from stall or booth directly to customer 1 year Icedealer or factory delivering 1 year — Retail^exceptfactory, each wagon 1 year — Retailmg orselling, from railroad car i 1 year Itinerant, selling medicine or physician, on streets 1 or elsewhere j 1 year — Junk dealer I 1 year — Kodak and photographer'3 supplies, if principal business i 1 year Laundry 1 year — Each substation or agency, additional ■ 1 year Agent for I aondry outside state ! 1 year — Light company, other than electric and gas ' 1 year — Lightning-rod dealer or agent 1 year — Lunchstand or eating house, serving from 11 a. m. to 3 p. m., rate based on number of stools 1 year — i Does not apply to person paying ad valorem or merchant's privilege tax if stock of cigars and tobacco does not exceed in value 10 per cent of the general mer- chandise stock. * Does not apply to person paying merchant's privilege tax. 10.00 100.00 25.00 7.5.00 15.00 100.00 !0. 00-40. 00 1 2,5.00 200,00 15.00 25.00 10.00 30.00 5.00 130.00 75.00 3.5.00 150.00 15.00 150. 00 23.00 3 2.5.00 50.00 25.00 50.00 20.00 75'.). 00 2,5. 00 40.00 100.00 2.5.00 5.00 20.00 100.00 30.00 1.5.00 300.00 100,00 15.00 5.00 100.00 2. .50 500.00 400.00 10.00 .50-. 75 3.00 100.00 5.00 50.00 1.50.00 25.00 1.5.00 50.00 25.00 10.00 25.00 110.00 10.00-20.00 Marble yard or dealer Meat, fresh, wholesale Mercnant "s privilege tax Stock less than SSOO Merchants, transient Messenger service Motion-jiicture rtlms, manufacturing, selling or leasing Moving-picturcshow ,rate based on seating capacity: Admission Scents or less Admission 10 cents or more Showing at night only, one-half of above rates. Oil, coal, illuminating or lubricating, or petroleum products, sale of from depot, storage tank, ware- house, railroad car, or depot Oriental wares and novelties, transient dealer Parade, of any show except licensed circus or dog and pony show, rate based on number of cars — Parcel or express car, automobile or motor truck, running on public highways, railroads, inter- urban or dummy lines, each "car Patent medieiiio manufacturer using cologne spirits in manufacture of same, rate based on gross annual sales Pawnbroker Peddler: Buying or selling gifts, prizes, etc., or forming purchasing clubs, on foot With vehicle, per horse Coal oil or gasoline Patent meiicine, etc., on foot With vehicle, per horse Patent school apparatus, maps, etc., on foot One horse and vehicle Each ad'iitional horse Photographer or artist Open-air or tent gallery Photograph gallery going from county to coimty ui railroad car ana operating in limits of citv Sohcitlng pictures to be enlarged outside state. - Picnic or barbecue, for profit Playing cards, retail Wholesale Plumber or gas fitter Ranges, clocks, clothing, or implements, sale of ex- cept by merchant Real estate dealer or agent Restaurant or caf6 Ring thro%ving or like device Roller coaster Sand, lime, sewer pine, or cement Securit V dealer or loan agent Lending money at more than 50 per cent per annum Shoe-shining parlor, each foot rest Shooting gallery Skating rink Slot michijie, music box, or phonograph, penny or nickel, respectively , Soda-water foimtain, rate based on amoimt of in- vestment Soft drinks, dealer except as above Stable, Uverv, sale, or feed, each stall Stock-yard, 'stock pen, feed or sale stable having stock pen, per pen of 400 square feet Street car company or interurban railroad, each track per raUe Swimmuig pool , Tenpin alley, each Terminal company, railroad Theater Variety Theater ticket dealer Transfer business, freight or passenger, if more tlian one horse is used, per horse Trading-stamp business Merchant issuing same Typewriters sold from samples Undertaker Wareroom or warehouse Wild West show 1 year.. 1 year. , 1 year. 1 year. Iday.. 1 year. lyear. 125.00 tea 00 (') 7.50 20.00 15.00 100.00 lyear 60.00-1.50.00 lyear ' 80.00-200.00 1 year. 1 year. Iday.. 1 year. 1 year. 1 year. 1 year. , 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year.. 1 year. . 1 day... 1 year. . lyear.. 1 year. . 1 year.. 1 year.. 1 year.. 1 year. . 1 year. . 1 year.. lyear.. 1 year.. 1 year.. 1 year.. 1 year. . 1 year.. 1 year. . 1 year.. 1 year.. 1 year.. 1 year.. 1 year. . 1 year.. 1 year. , 1 year., 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 day.. MEMPHIS. 1 year. lyear. lyear. lyear. 1 year. 1 year. 1 year. 1 year. '500.00 100.00 25.00-100.00 10.00 10.00-1,000.00 » 250. 00 7.50 10.00 10.00 20.00 20.00 150.00 300.00 100.00 25.00 5.00 50.00 25.00 5.00 7. .50 2.5.00 »20.00 30.00 20.00 40.00 10.00 25.00 20.00 50.00 200.00 1.00 25.00 50.00 2 2.50-10.00 10.00-25.00 5.00 .50 '2.00 aoo 5.00 25.00 750.00 100.00 200.00 10.00 i.oe .500.00 250.00 10.00 60.00 23.00 200.00 Abstract company .^.dvertising: Agency, including the painting of signs on fences, walks, etc In railroad or dummy car In railroad depot In street cars Scheme or device Accident ticket stand .^.diuster, claim 5 15 cents on each SlOO of taxable property; minimum without regard to time, 15. « Does not apply to person paying merchant's privilege tax if such stock does not exceed 5 per cent of the entire stock. 5 In addition merchant's tax must be paid. 6 In addition merchant's tax must be paid, except by gas and water companies doing plumber's business. ' Does not apply to livery stable paying privilege tax. J75.00 25.00 50.00 10.00 100.00 25.00 10.00 25.00 124 SPECIFIED SOURCES OF REVENUE— TENNESSEE. KIND OP BUSINESS lICENStD. Period. License rate. MEMPHIS— Continued. Agent for: Loans on real estate Manufacturer or dealer Steamlwat or railroad, other than ofHce of railroad terminating in city, each line or road represented ' Architect Athletic club, extiibiting boxing contests Auctioneer Automobiles: Ageutor salesman, except person paying garage tax Ambulance for hire Baggage, freight, or express, 25 horsepower or less More than 25 horsepower Garage or dealer Rent or hire Sight-seeing, capacity 10 to 12 people More than 12 people , Taxicab, each Truck for commercial puiposes, each ton of carrying capacity Awning and tent maker Bagging dealer , Ball or dance Barrel materia! and cooperage products dealer Baseball, prolcssional league Traveling teams other than as above Detailing game, except persons paying above license Bathhouse, Russian or Turkish Bicycles or supplies, both or each, dealer in, or keeping for liii e Billiards, pool, bagatelle, etc Billposter Boiler inspection company Bonding company Book agent Bottler, other than of natural mmeral waters Bottles, secondhand, dealer Gatherer Brick manufacturer Broker, other tlian real-estate or merchandise Brokerage or commission business for c^sh or actual future delivery on regularly orgjinized exchanges.. Broom factory Building material agent Butcher or retailer or fresb meats Cabinet shop Canv:i,sser for furniture and household goods on instuUemntplan Cari;>et -cleaning establishment Carpenter shop Carriage for funerals Cart, dray, wagon, etc., rate based on number of horsrs used •■ Cash registers, sold from samples Check room, rate based on charge per day Chewing-gum manufacturer Chiropodist Cigar stand Circus or menagerie, or both Circus outside city, parading streets Civil engineer or surveyor Claim agent Cleaning, dyeing, or pressmg Otubs holding drawings for premiums Coal and coke, or either, agent or dealer, each yard . Cobbler using macliineiy run by other than hand power Cold-storage company Local products only Collecting agency Commercial, mercantile, or mutual protective agency Local only Concrete, artificial stone, tiling, and burial vaults, dealer Construction company, foreign, with chief oJrice outside state Domestic or foreign, with chief office in state Cooper shop, steam pov/er Cotton: Buyer or factor Buying loose cotton, lint cotton, or cotton seed from other than licensed cotton factor Compress, rate based on number of bales pressed. Gin Pickery Cottonseed'-oil mill, rate based on number of tons pressed annually Credit association or bureau Dance hall Dealer not otherwise provided for Detective agency Die sinker or stencil cutter Directory, compiling or selling Dog andpony show or trained animal show Drummer, selling from samples lyear. 1 year. lyear. 1 year. 1 year, lyear. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year, lyear. lyear. lyear. 1 year.. 1 year, , 1 year, , l(iay.. lyear., 1 year. . 1 yeai*. . 1 year. . lyear.. 1 year. . lyear.. lyear.. 1 year. . 1 year. . lyear.. 1 year. . 1 year., lyeai-.. lyear.. 1 year. . 1 year. . 1 year. . 1 year.. 1 year., lyeai-.. 1 year. . 1 year. . 1 year. . 1 year. . lyear.. 1 year. . 1 year. . 1 year. . 1 year.. 1 year. . Iday.. Iday.. lyear.. lyear.. 1 year. . 1 year., lyear.. 1 year., lyear.. 1 year. . lyear.. 1 year. . lyear.. 1 year. . 1 year.. 1 year.. 1 year. . 1 year.. 1 yeai'. . 1 year.. 1 year.. 1 year.. 1 year lyear..., 1 year 1 year 1 year 1 year 1 year 1 day 1 month., 1 week . . . 1 year SIOO. 00 50.00 25.00 10.00 300.00 75.00 10.00 10.00 15.00 20.00 75.00 10.00 15.00 20.00 15.00 5.00 10.00 50.00 2.00 75.00 100.00 10.00 25.00 15.00 10.00 25.00 75.00 10.00 75.00 50.00 75.00 50.00 10.00 100. 00 25.00 500.00 25. 00 25.00 25.00 25.00 10.00 25.00 5.00 10.00 5. 00-10. 00 25.00 10. 00-20. 00 15.00 10.00 1 10. 00 200. 00 200. 00 10.00 5.00 10.00 50.00 40.00 7.50 200.00 75.00 25.00 150. 00 50.00 109. 00 25.00 50.00 2 50. 00 100.00 25.00-150.00 50.00 60.00 15. 00-350. 00 25. Of) 25.00 50. 00 25. 00 25.00 100. 00 20.00 25.00 10.00 1,000.00 KIND OF BUSINESS UCENSED. Period. License rate. MEMPHIS— Continued. Electric light and power company, or either . . . 1 Does not apply to person paying ad valorem or merchant's privilege tax, if stock of cigars and tobacco does not exceed in value 10 per cent of tne general mer- chandise stock. a Docs not apply to person paying merchant's privilege tax. Embalmer Employment agency or intelligence office Exchange dealer. . . .' Exhibition or show: Magic lantern Sleight of hand or legerdemain Traveling theatrical company showing in hall not paying theater tax Other for profit.. Feather renovator or agent for Fees of officer or witness of court, buying or attempt- ing to buy Ferry^ landing in city Fertihzer or phosphate v/orks Fish dock Fish or game store Florist Flying jenny Fortune teller or clairvoyant Forwarder Foundry or machine shop Fruit stand G as company Hack or omnibus, etc., 2-horse Mure than 2-horse Hat-cleaning establishment Horse, mule, or cattle broker Hotel or tavern In addition, 1 per cent of rental value. Huckster or fruit peddler Ice dealer, wholesale Retail, each wagon Itinerant, selling medicine, or physician, on streets or elsewhere Job-printing office Junk or rag dealer Each wagon buying G atherer Secondliand dealer Kodak and photographers' supplies Laiuidry Each substation or agency Lighting coinpany, other than electric or gas Lightniug-roci dealer or agent Locksmith or gunsmith Lumber dealer Lunch stand or eating house or wagon Marble yard or dealer , Meats, fresh , wholesale Merchandise broker or agent Merchant Selling goods at boat or other water craft, not licensed as above Merchant tailor Messenger service Motion-picture films, manufacture, sale, or lease of. , Moving-picture show, rate based on seating capac- ity; Admission 5 cents or less Admission 10 cents or more Showing at night only, one-half of above rates. Oil, coal, illuminating, or lubricating, or petroleum Eroducts, sale of from depot, storage, tank, ware- ouse, railroad car, or radroad depot , Oriental wares and novelties, transient dealer Oysters, in addition to merchants' license Parcel or express car^ automobile or motor truck, running on public highways, railroads, interurban or dummv lines, eot-h car Park, public, if admissien is charged more than six timesduring year, or more than lOcents at any one time ." Patent artii les, vender of, except inventor of same. . Patent-medicine manufacturer using cologne spirits in manufacture of same, rate based on gross annual sales. , Pawnbroker Peddler: Buying or selling, gifts, prizes, etc., or formation of purchasing clubs Coal oil or gasoline Cloth Dry goods, notions, wearing apparel, etc Fruit, tropical, or vegetables except those raised by vender Images, plaster of Paris, etc Meat Patent medicine, sale of, on foot ATith horse With vehicle \Vith music or other device used to attract crowd Patent school apparatus, maps, etc., on foot 1 horse and vehicle Each additional horse Toy balloonspr musical instruments Wienerwurst, hot tamales, ice cream, etc Wood or coal 1 year. 1 year. 1 year. 1 year. 1 day.. 1 month. . 1 week . . . 1 day 1 month.. 1 week , . . 1 day 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 month.. 1 year 1 year 1 year 1 year.... 1 year 1 year 1 yeai- 1 year 1 year 1 year 1 year. 1 year. 1 year., 1 year., 1 year. 1 yeai'., 1 year., 1 year., 1 year., 1 year., 1 year., 1 year., 1 year., 1 year., 1 year, 1 year . . 1 year., 1 year.. 1 year.. 1 year.. 1 year., 1 year.. 1 year.. 1 year.. 1 year.. 1 year., 1 year., 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year., 1 year. 1 year., 1 year., 1 year., 1 year., 1 year., 1 year., 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year., 1 year.. 1 year.. 1 year . . 1 year. , 1 year.. §5.00 25.00 100.00 5.0Q 20.00 100.00 25.00 5.eo 100.00 30.00 li.oo 300.00 100.00 50.00 50.00 5.00 10.00 25.00 5.00 100.00 25.00 50.00 20.00 1,000.00 10.00 15.00 10.00 25.00 25.00 20.00 100.00 5.00 150.00 25.00 100.00 100.00 5.00 25.00 30.00 50.00 20.00 250.00 100.00 10.00 10.00 25.00 25.00 200.00 50.00 10.00 25.00 10.00 15-00 25.00 60.00-150.00 80. 00-200. 00 = 300.00 100.00 10.00 100.00 50.80 lO.OO-l.OOO.OO • 200.00 50.00 100.00 20.00 20.00 20.00 120.00 25.00 40.00 80.00 200.00 400.00 150.00 300.00 100.00 120.00 2.5.00 20.00 ' Does not apply to person paying merchant's privilege tax if such stock does note,xceed 5 ]ier cent of the entire stock. ' In addition merchant's tax mast be paid. SPECIFIED SOURCES OF REVENUE— TENNESSEE. 125 KIND OF BDSINESS LICENSED. License rate. M EMPHIS— Continued. Photographer or artist 'Agent soliciting pictures to be enlarged outside state Picnic or barbecue Planing mill Playing cards, retail Wholesale Plumber or gas fltter Railroad ticket broker Railway incline, rate based on faro charged Ranges or clocks, sale of. except by merchant Real-estate dealer or agent or land company doing such business Restaiu*ant or cafe Ring throwing or like device Roller coaster Roof garden Sand, lime, sewer pipe, or cement dealer, not taxed as merchant Seeiu-ity dealer or loan agent Lending money at more than 50 per cent per annum Sewing machine company or dealer , Shoe-shining parlor or bootblackstand inside barber shop or hotel, per scat Bootblack stand on sidewalk Shoot ing gallery Skating rink Slot machine, music box, or phonograpli, penny or nickel, respectively Soda-water fountain, rate based on amount of in- vestment Spectacles or optical goods, itinerant selling Stable, livery, sale, or feed, each stall, 20 stalls or less Each additional stall up to 40 Each stall above 40 Stockyard, stock pen, or feed or sale stable having stock pen , each pen of 400 square feet , Street -Ci\r company or dummy raihoad in city or adjacent thereto, each track, per mile On each car, additional Swimming pool Tarpaulin and skids, for hire Tenoin alley Terminal company, railroad Theater In public park not charging more than 25 cents Variety Theater ticket dealer Trading stamps, dealer, company, or agency for. . . Merchant issuing same Transfer business, freight or passenger, per horse. . Undertaker Upholsterer Victrolas, talking macliines, graphophones, and pianos, any or all, selling or renting Wagon manufacturer, using steam or electric power Hand power Wagon yard Warehouse or elevator Warehouse or wareroom for tlie storage of furniture and household effects Wild West show Wood yard ■. Yeast, dealer or agent 1 year. 1 year, liiay. 1 year. 1 year, lyear. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. I year. 1 year. 1 year. 1 year. 1 year. I year. 1 year. I year. 1 year. 1 year. 1 year. 1 year, 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. I year. 1 year. 1 year, 1 year. 1 y&ir, 1 year. 1 ye,ar, 1 year, 1 year. 1 year 1 year 1 year 1 year 1 year, 1 year Iday. 1 year 1 year NASH\^LLE. Abstract company ' 1 year.. Adding machines, sellmg from samples 1 year. . Advertising: In railroad car or dummy cais, etc 1 year. . In i-ailroad depots 1 year. . In street cars 1 year. . On streets, by banners, floats, etc I 1 year.. On billboards i 1 year.. Architect lyear.. Athletic club, exhibiting boxing contests, etc I 1 year.. Auctioneer II year. . 1 week. S25.00 10.00 2.00 25.00 5.00 20.00 10.00 50.00 100.00-250.00 25.00 25.00 40.00 10.00 26.00 25.00 20.00 50.00 2.'->0. 00 1 25. 00 2.00 5.00 25. 00 30.00 2.00-10.00 5.00-25.00 50.00 30.00 1.00 .30 ■1.00 10.00 20.00 10.00 75.00 25.00 730. 00 200. 00 100. 00 200. 00 25.00 500. 00 500. 00 1.00 50.00 10.00 50.00 25.00 10.00 50.00 50. 00 25.00 150.00 20.00 10.00 Transient . Automobiles: Agent or salesman, except person paying garage tax 1 year 10. 00 Ambulance, for hire lyear 10.00 Baggage, freight, or express, 25 horsepower or ! less 11 year 15. 00 More than 25 horsepower | 1 year 20. 00 Garage or dealer 1 year 100. 00 Rent or hire 1 1 J'car 10.00 Sight-seeing, capacity 10 to 12 people 1 1 year 15. 00 More than 12 people lyear 20.00 Bathhouse, Russian or Turkish lyear 15.00 Bicyclesor supphes, both or each, dealerinor agent, or keepini; for liire ! 1 year 10. 00 Billiards, pool, or bagatelle, etc., each table i 1 year 25. 00 Billposter i lyear 75.00 1 In lieu of all other taxes except merchant's privilege and ad valorem tax. Does not apply to agent or merchant selling machines made by manufacturer who has paid state tax required by acts of 1915; nor to those carrying r lachines as part of regular stock. 3 Does not apply to livery stable paying privilege tax. S75. 00 100. 00 50.00 10.00 100.00 25.00 75.00 15.00 500.00 20.00 25.00 KIND or BUSINESS UCEH3ED. Period. License rat«. NASHVILLE— Continued. Bottler, other than of natural mineral waters Distilled or mineral waters, sale of Broker, other than real estate or merchandise Butcher or retailer of fresh meats Cash registers, sold from samples Check room, rate based on charge per day Cigar stand Retail dcalcrsellinK ciearettes Wholesale dealer selling cigarettes Circus or menagerie, or both Ci\il or mining en,i;ineer Cleaning, dyeing, or pressincsteamorelectricpower Coal and coke, or either, a^jent or dealer in quanti- ties over 5 bushels, rate based on number of waijons used Cobbler, using machinery run by other tlian liaud power Cold s tora,?e company Local produce only Collecting agency Commercial. mercantile, ormutualprotectiveagency Local only Construction company, foreign, with chief office outside state Domestic or foreign, with chief office in state — Cotton; Buyer or factor Compress .rate based on number of bales pressed . Cottonseed-oil miW, rate based on number of tons pressed annually Dance hall Detective agency Directory, compiling or soiling Dog and pony show or trained animal show Electric light and power company, or either Employment agency or intelligence office Exhibition or show: Ma^c lantern Show, concert .etc ., not otherwise taxed Sleight of hand or leserderaain Traveling theatrical company, showing in hall not paying theater tax - Vitascope, moving pictures, etc., rate based on admission charge Other, for profit 1 year., lyear.. lyear., lyear., lyear. lyear., lyear. lyear., lyear. 1 day . lyear. 1 year. 1 year. . 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. lyear.. lyear.. 1 year. . lyear.. lyear.. lyear.. 1 year.. 1 year.. 1 year.. Iday.. lyear. lyear., lyear. 1 vear. Iday.. 1 month. 1 week . . . Iday 1 year.'. -. 1 inonth. 1 week . . . Iday lyear — lyear — lyear — lyear — lyear.... 1 month, lyear — lyear — lyear — lyear — lyear — lyear.. lyear.. 1 year., lyear.. lyear.. 1 year., lyear.. lyear.. lyear.. lyear., 1 year., lyear.. lyear., 1 year., lyear. lyear., lyear. 1 year., 1 year, lyear. lyear. lyear. 1 year. 1 year. Feather renovator or agent for Fees of oificer or witness of court, buying or at- tempting to buy Ferry, landing in city Fireworks Florist Flying jenny Fortime teller or clairvoyant Fruit stand . Futures Gas company ! Hat cleanirg es tablislunent Hotel, or tavern, rate based on rate per day, each room for guests Huckster (farmersellingown produce exempt) Ice. dealer or factory delivering Retail, except factory, each wa.con Ketaiung or selling from railroad car Itinerant selling medicine, or phj'sician, on streets or elsewhere Junk dealer Kodak and photographer's supplies, if principal business Laundry Each substation or agency, additional Agent for laundry outsidestate Lighting company, other than electric or gas Lightning rod dealer or agent Lunch stand or eating house, serving from U a. m. to 3 p. m., rate based on number of stools Marble yard or dealer Meats, fresh, wholesale Merchant's privilege tax Stock less than SSOO Messen::er service Motion-picture Alms, manufacture, sale, or lease of. . Moving-picture show, rate based onseating capacity; Adinission 5 cents or less Admission 10 cents or more Shov.ing at night orUy, one-half of above Oil, coal, illuminating, or lubricating, or petroleum groducts. sale of from depot, storage tank, ware- ouse, railroad car, or railroad depot Oriental wares and novelties, transient dealer Park, pubhc, if admission fee is charged more than 6 times during year, or more than 10 cents at any onetime lyear 100.00 5 Does not apply to person paving ad valorem or merchant's privilege tax, if stock of cigars and tobacco does not exceed m value 10 per cent of the general merchan- dise stock. ' Does not apply to person paving merchant's privikge tax. s H cents on each SlOO of taxable property; minimum without regnrd to time. So. 6 Does not apply to person paying merchant's privilege tax, I such stock does not exceed 5 per ^ent of the entire stock. $150.00 25.00 75.00 15.00 200.00 20.00-40.00 25.00 > 10.00 • 25.00 200.00 1,5.00 25.00 25.00-40.00 7.50 150.00 75.00 35.00 150.00 15.00 150.00 25.00 •25.00 25.00-150.00 15.00-350.00 50.00 25.00 50.00 20.00 1,000.00 25.00 .^oo 40.00 20.00 100.00 25.00 5.00 60.00-80.00 100.00 30.00 15.00 500.00 100.00 50.00 5.00 25.00 5.00 100. on 5.00 500.00 1,000.00 10.00 .50-. 75 5.00 100.00 5.00 50.00 150.00 •25.00 30.00 50.00 25.00 25.00 100.00 110.00 10.00-20.00 25.00 150.00 7.50 15.00 100.00 60.00-150.00 80.00-200.00 s o'w. on 100. 00 126 SPECIFIED SOURCES OF REVENUE— TEXAS. KIND OF BCSraESS UCENSED. Period. License rate. NASHVILLE— Continued. Parcel or express car, automobile or motor trnclc running on public highways, railroads , interur ban or dummy lines, each car Patent medicine manufacturer using cologne spirits in manufacture of same, rat e based on gross annual sales Pawnbroker Peddler: Buying or sdling gifts, prizes, etc., or forming purchasing clubs, on foot With vehicle, per horse Coal oil or gasoline Patent medicine, etc., on foot With vehicle, per hcrse Patent school apparatus, maps, etc., on foot 1 horse and vehicle Each additional horse Photographer or artist Open air or tent gallery Photograph gallery in railroad oar going from county to county SoUciting pictures to be enlarged outside state. . . Picnic or barbecue, for profit Playing cards, retail *W holesale Plumber or gas litter Ranges, clocks, clothing, or implements, sale of, except by merchant Eeal estate dealer or agent or land company doing such business Restaurant or C3f6 Ring-throwing or hke device Roller coaster Sand, lime, sewer pipe, or cenent dealer, not taxed as merchant Security dealer or loan agent Lending money at more than 50 per cent per annum Shoe shining parlor, each foot rest 1 year. 1 year. 1 year.. 1 year.. 1 year.. 1 year.. 1 year., lyear.. lyear.. 1 yoar.- 1 year.. 1 year.. 1 year.. 1 year. . 1 day... 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 ye.ar.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year. $10. 00 10.00-1,000.00 1 250.00 7.50 10.00 10.00 20.00 20.00 150.00 300. 00 100.00 2.'i.00 5.00 .W.OO 25.00 .5.00 7.50 2.5.00 ! 20. 00 30.00 25.00 40.00 10.00 25.00 20.00 50.00 s 200. 00 2.00 I In addition merchant's tax must be paid. : In addition merchant's ta.x must be paid, except by gas and water compames doing plumbing, a Does not apply to banks having minimum charge for small loans. KIND OF BUSINESS UCENSED. Period. License rate. NASHVILLE— Continued. Shooting gallery Skating rink Slot machine, music bo.x, or phonograph, penny or nickel, respectively Soda v.'ater fountain, rate based on amount of ] nvestnient Soft drinks, dealer, except as above Stable, livery, sale, or feed, each stall Stockyard, stock pen, or feed or sale stable having stoc'k pen, each pen of 400 square feet Street car or interurban railroad company, each track per mile Swimming pool Tenpin alley, each Theater, rate based on admission charge Iq public park not charging more than 25 cents. Variety Theater ticket dealer Transfer business, freight or passenger, if more than 1 horse is used, per horse Typewriters, sold from samples Undertaker Victrolas, talldng macliines, graphophones», or pianos, either or all, selling or renting Warerooms or warehouse for the storage of furniture and household effects Wild West show , 1 year. I year. 1 year. 1 year, 1 year. 1 year, 1 year. 1 year. 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 day. S25.00 50.00 10. 00-25. 00 5.00 .50 6 2.00 10.00 5.00 25.00 50. 00-200. 00 100. 00- 200.00 25.00 l.OO 25.00 100.00 25.00 200.00 * I)oes not apply to person paying merchant's privilege tax. 6 Does not apply to livery stable paying privilege lax. 3. — General iicense tax. In Memphis the general license tax on automoliiles ia $5 and on motorcycles $2 each per year. 4. — License taxes on dogs. Dogs, both male and female, are taxed $1.25 each in Memphis. TEXAS. 1. — Special asses.sments. a. — For public improvements. Special assessments are levied in Dallas for the entire cost of opening and grading streets, and in Waco for two-tliirds of the costs of the latter. For pa^■ing streets the benefited property is assessed for the entire cost in Dallas, El PasQ, and Fort Worth, and for two- thirds of the cost in San Antonio, Galveston, and Waco; and for paving alleys it is assessed for the entu'e cost, in Fort Worth, Gal- veston, and Waco. In Austin, special assessments are levied for four-fifths of the cost of paving streets and alleys. For setting curbs and laying sidewalks the benefited property is assessed for the entire cost in Dallas, Fort Wortli, Galveston, Austin, and Waco. Special assessments are levied against benefited property for the entire cost of storm sewers in Dallas and of lateral sanitary sewers in Fort Worth. b. — For public services. Fort Worth levies special assessments against the property o-wners for the costs of sprinkling streets and cleaning sidewalks. 2. — Business taxes other than on the liquor traffic. a. — Collected without issue of license. Dallas collects a tax of 4 per cent on gross earnings of detective b. — Collected zdtlt issue of license. agencies. AUSTIN. Auctioneer Auto driver BilUards and pool, each table Carnival, street Cigarettes Circus, rate based on seating capacity and admis- sion charge Motion-picture exhibition Medicine vender Pawnbroker Peddler, foot Shooting gallery Skating rink Theater 1 year. 1 year. 1 year. 1 day. 1 year, 1 day. 1 year 1 year 1 year 1 year 1 year 1 year 1 year D.^LLAS. The following statements show for each city the kinds of business licensed and the rates of tax imposed for the periods specified. lyear S5.00 lyear 65.00 lyear 10.00 lyear 10.00 lyear 12.50 lyear 12..50 lyear 10.00 lyear 50.00 lilav 112.60 lyear 5.00 lyear 17.60 lyear 5.00 1 vear 25.00 lyear "-15.00-50.00 lyear .05-. 50 lyear 17.50 lyear 50.00 lyear 10.00 1 Permit must also be obtained, 50 cents for single dance, S3 for season of si;c months, S5 for annual permit. -Auctioneer Automobiles: Jitney Jitney driver Rent car Baseball Automatic Billiards, each table Bowling alley Circus Cigarettes Commission merchant: Handling produce Office only Selling from samples Dance hall, rate based on floor space.. Dairy, rate based on number of cows. Electric light plant Electrician Klectrical maintenance S5.00 2.00 10.00 5.00 5.00 105. 00 12.60 12.50 75.00 2.50 7.50 12.50 12.50 SPECIFIED SOURCES OF REVENUE— TEXAS. 127 KIND OF BUSINESS UCENSED. Period. License rate. D.\LL AS— Continued. Express wagon Hobbyliorso House mover Junk, wagon Yard Merchant, itinerant, first monili. Moving picture, show Theater with vaudeville in connection Operator Patent medicine^ vender other than drug store . Musical exhibition Parade Pawnbroker Peddler, on foot 1 or 2 horse wagon, respectively Plumber Shooting gallery Skating rink Street railway, per mile Theater Vaudovillo 1 year I year 1 year I year 1 year 1 month Each add tional month 1 year 1 year 1 year 1 year lyear 1 parade — lyear 1 year 1 year 1 year lyear 1 year 1 year 1 year 1 year Auctioneer Auto truck ^Vrms and ammunition, sale of Cigarettes Circus Electricity and gas, manulaeturer Electrician Employment agency E.xlubition, acrobatic feat, freak animals Express wagon Hack Messenger service Money changer Motor bus Omnibus Pawnbroker Peddler: On foot 1 horse 2 horses Plumber Pool, billiard or other table, each table. . Public service auto Shooting gallery Theater 1 year. . 1 year. . 1 year. . i year. . Iday.. 1 year. . 1 year. . 1 year. . 1 day.. 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . 1 year. , 1 year.. 1 year. 1 year. 1 year. 1 year. 1 year . FORT WORTH. Auctioneer Automobile for hire Cigarettes Circus Electrician E.xpress wagon Junk dealer, retail. . Wholesale Merchant .itinerant. Motion picture Pawnbroker Peddler, on foot Pool, each table Shootmf? gallery Vaudeville theater. Wagon for hire GALVESTON. Cigarettes Commission merchant Cotton factor Electriclight and power Gas manufactme Ice manufacture Pawnbroker Peddler, on foot With 1 or 2 horses, respectively Pool, each table Shooting gallery Steamship agent Theater JO. 50 7. .M 2.1. 00 5.00 50, on 50.00 5.00 65.00 75.00 5.00 50.00 25.00 5.00-10.00 75.00 2.50 3. 75-5. 00 36.00 15.00 12.50 1.00 150. 00 10.00 1 year. 1 year. 1 year. 1 day. 1 year. 1 year. 1 year. 1 year, 1 year, 1 year, 1 year, 1 year, 1 year, 1 year 1 year 1 year 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year, 1 year. 1 year, 1 year 1 year lyear KIND OF BUSINESS UCENSED. Period. License rate. S5.00 12.00 1.00 5.00 100.00 17.50 25.00 50.00 5.00 12,00 18.00 50.00 1.00 50.00 2,5.00 75,00 2.50 3.75 5.00 25.00 10.00 IS. 00 15.00 12.50 (') So. 00 3.00 5.00 5.00 1.00 12.50 25.00 50.00 10.00 75.00 2.50 10.00 15.00 25.00 .50 $5.00 5.00 17.50 17.50 17.50 25.00 75.00 2.60 3. 75-5. 00 10.00 15.00 5.00 HOUSTON. Auctioneer Auto for hire Ha.seball park Ilrokcr Cigarettes CirciLs^rate based on ad mission charge.. Commission man Concert Cotton factor Electric light company Exhibition Express wagon Gas company Hobbyhorse Interurban railway Jitney, each Knife rack Motion-picture show Medicine show Patent medicine vender Pawnbroker Peddler: On foot 1-horse wagon 2-hor3e wagon Pool, each table Selling bankrupt stock Subsequent 5 months After months Ship broker Shooting gallery Skating rink Street-railway company Street-railway company, each mile . . . Tenpin alley, each estal)lishmenl Theater 1 year 1 year 1 year 1 year 1 year Iday lyear Each lyear 1 year 1 exhibition. 1 year 1 year 1 year 1 year lyear 1 year 1 year 1 year 1 year 1 year 1 year 1 year lyear.... 1 year 1 month., 1 month., 1 month., 1 year 1 year 1 year 1 year 1 year 1 year — 1 year SAN ANTONIO. Auctioneer Baseball park Billiards or pool, each table Billposter Bowhng alley, per establishment . Cement contractor Cessjjool cleaning Cigarettes Circus: Main show Side show Commission merchant Concert Dray Electric light company Gas company Hack Hobbyhorse Jitney Milk dealer Moving-picture show Pawn broker Peddler: Foot 1-horse vehicle 2-horse veliicle Ser\-ice car Shooting gallery Skating rink Theater Waterworks lyear.. 1 year., lyear.. 1 year., lyear.. lyear.. lyear.. lyear.. Iday.., Iday... lyear.. Each... lyear.. lyear.. lyear.. lyear.. lyear., lyear., lyear., lyear., lyear., lyear. lyear.. lyear. lyear. lyear. lyear. 1 year, lyear. WACO. Auto service, each car . Ballpark Cigarettes Hack and express Medicine vender Pawnbroker Peddler: Foot 1-horse vehicle Pool, each table Street carnival 12. 50 Theater . 75. lyear. lyear. 1 year. 1 year, lyear. 1 year. lyear. lyear. lyear. 1 week lyear. S5.00 1. 00 12.60 17.50 5.00 00-112.50 17.50 1.00 17.50 17.50 5.00 1.00 17.50 7.50 17.50 36.00 12.90 12.50 25.00 50.00 75.00 2. .TO 3.75 .5.00 10.00 50.00 10.00 5.00 5.00 15.00 12.50 17.50 l.OO 50.00 12.50 $5.00 12.50 10.00 100.00 50.00 10. OO 50.00 5.00 100.00 5.00 5.00 1.00 1.50 17.50 17.50 1.50 7.50 25.00 1.00 12.50 75.00 2.50 3.75 S.OO 25.00 15.00 12.50 12.50 17.50 S2.60 12,50 6.00 1.00 2.50 75.00 2.50 3.75 10.00 50.00 12.50 ' Kate fixed by city commissioners; ma.\imum, $112.50. 128 SPECIFIED SOURCES OF REVENUE— UTAH. ers for mutual or mercantile protective company Architect, rate based on gross annual receipts On each SlOO exceeding $2,000, additional Attorney at law or conveyancer, rate based on gross annual receipt.^ On each $100 exceeding $2, 000, additional Auctioneer: General Real estate Tobacco Automobiles: Passenger Truck, according to horsepower Automobile repair shop, unless taxed as merchant or garage Bagatelle, Jenny Lind, or dexter table Baggage expre.ss or transfer agent Barber, 1 chair Each additional chair Banker, private, including stock, bond, money, or bill broker, etc Billiard and pool saloon, 4 tables or less Each additional table Billposter Additional for each 10 square feet in excess of 2,500 Boarding house, rental value S-100 or less On each additional $100 Bond investment, loan or savings company, forelgn. Subagent or solicitor, each Bowlmg, 1 alley Each additional alley Broker: Distributing, rate based on annual net Income. . Without regular place of business Building and loan association, rate based on paid-in capital Butcher Chiiopodist or corn doctor year month . year year — year year year — year iSoO.OO I 10.00 25.00 15.00 130.00 60.00 75.00 50.00 100.00 10. 00-3o. 00 1.50 10.00-35.00 1.50 50.00 75.00 100.00 25.00 10.00-iO.OO 15.00 50.00 25.00 5.00 2.00 200.00 400. 00 50.00 50.00 .02 25.00 5.00 75.00 5.00 100.00 10.00 50.00-100.00 50.00 150.00-250.00 30.00 10.00 ' noes not apply to distributor of free samples of merchandise sold by merchants of city. 37905°— IS 9 year, year, year. year, year. year, year, year. year, year. year, year, year- year. year. year. year, year, year. year., year, year. . year, year, year. year. year. year, year, year. LYNCHBURG— Continued. Circus, show, or menagerie, except in building otherwise taxed Side show, whether attached to circus or not, or dime show imder tent Civil engineer or surveyor, rate based on gross annua! receipts On each $100 exceeding $2,000, additional Cold storage Commission merchant: Commissions less than $2,000 Exceeding $2,000, on each $1,000 or frac- tional i)art thereof, additional Commercial broker Contractor: General, rate based on gross amount of orders or contracts Electrical Dentist, rate based on gross annual receipts On each SlOo exceeding $2,000, additional Doctor or optician, itinerant Eating house or restaurant Fire works, retail Fish and oysters, dealer If paying merchant Ucense Fortune teller, palmist, etc Futures, dealer in Garage for storage of automobiles Gas company, hcense charge on each mile of mains in city ' Minimum Ucense Gift enterprise , Hearse , undertaker's carriage , or dead wagon Hotel Huckster, one place of business in city Purchasing produce in country and selling from house to house in oity, each wagon Ice dealer Junk dealer Canvasser Kmfe rack, baby rack, dart gallery, candy wheel, Japanese ball game, etc Laundry, steam , Hand Loans on sums less than SlOO, not exceeding certain specified rates Usurious rates Live stock dealer Leaf tobacco dealer or prizer , on each SlOO of tobacco purchased each year Minimum Livery stable Each stall, additional Sale stable Marble yard, or tombsto.io or monument dealer Mechamcal engineer, rate ba.sed on gross annual receipts On each SlOO exceeding S2, 000, additional Merchant or mercantile firm: On purchases aggregating less than SI, 000 $1,000 and less than $150,000, per thousand ad- ditional $150,000 and less than $1,300,000, per thousand additional Over SI, .500,000, per thousand additional Merchant, street, selling fancy articles, balloons, toys, fniits, candies, etc Sale made from stall or stand Iday.. Iday.. 1 year. 1 year. 1 year. 1 year. . 1 year. 1 year. Itinerant Merry-go-round, Ferris wheel, revolving swing, etc. Moving pictures, rate based on seating capacity — Oil, illuminating or lubricating, and gasoline deiilcr Each tank, additional Patent medicines, sale on streets Patent rights, sale of Pawnbroker Peddler Special (selling by card or sample to consumer). Photographer or daguerrean artist Ph>-sician. stirgeon, osetopath, or healer, rate based on annual receipts On each S1,000 exceeding $2,000, additional Plumber, or gas or steam fitter Pressing or dvoing est.^ililishment Printing office or bonk binilery Publishing, other than regular newspaper or period- ical Railroad-ticket broker Scales, public, for weighing forage and live stock.. Shoe-shine cstahlishrTient, 1 chair Each additional chair 4 year ' year — year — year year — month., year — year year — year year year year — year year year year year year monWis.. year months.. year year year year month.. year year year, j-ear. year. year, year, year, year, year. year. year, year. year. year. vear. year. year.... year month.. day month., year.... year — year day year month. . year year — year.... year — year... year... year... year... year. . . year year. . . . month.. year year — year — $160.00 15.00 10.00-35.00 1..50 50.00 50.00 10.00 50.00 10.00-150.00 1.5.00 10.00-35.00 1.50 30.00 4.00 '20.00 1,000.00 IS. 00 5.00 1,000.00 500.00 25.00 20.00 125.00 55.00 15.00 »75.00 15.00 5.00 25.00 6.25 50.00 100.00 50.00 25.00 4.00 25.00 6.00 100.00 5,000.00 15.00 .35 50.00 25.00 .50 30.00 30.00 10.00-35.00 l.SO < 15.00 »3.00 «2.00 n.oo 10.00 25.00 4.00 150.00 15.00 150. 00-200. 00 100.00 50.00 50.00 25.00 10.00 200.00 55.00 20.00 35.00 10. 00-35. 00 1.50 • 30.00 10.00 15.00 80.00 30.00 6.00 60.00 e.oo 1.00 2 Plus five percent of rental value In excess of SlOO of premises used. ' Plus 5 per cent of rental value of premises used. « No license issued for less than 8 per cent of rental value of premises used. 130 SPECIFIED SOURCES OF REVENUE-VIRGINIA. KmD OF BUSINESS UCENSED. Period. License rate. KIND OF BUSINESS UCENSED. Period. NORFOLK— Continued. LYNCHBURG— Continued. Shooting gallery. Skating nnk • - ;■■;,■■■ ' Skee-ball alley or game , 1 alley . Each additional alley. ------ Snacks or Ught eatab.es, sale ol . I^^^SSmainifactoer^^bi-ttier;::;:::: Stallion onack. ^.^^ -^-^ - —■ V^eept cold Storage Tetg^h company,- ralebased onannual receipts from intrastate business Telephone exchange _ '^''"pXuoor^VrivaVebuildingusedfor-entertain- ment or exliiDition 1 year 1 month... 1 year lyear lyear 1 year 3 months.. 1 year 1 year 1 year 1 year.. 1 year. 1 year. 1 year. 1 week . . 1 day..-- _ , -1 I lyear... VeUcles. rile based on number horses used. ^ Hack, phaeton, omnibus, etc lyear... Wagon, dray, or cart j NORFOLK. f I lyear. Adding machines, dealer or agent i year Advertising sign painter. -•••••• ; ; ; i year Aerated waters, except sott dnnKS j y^gj Agency, claim or collection Agent: . , Advertismg Book Labor fe?Sdln?,''se-liingb7sample;card;orrepre- Axchit" Mes"dent,-rate ba^ed onnumber of years to practice, it more than one^. .^-^^^ --^ -^ - lyear lyear 1 month.. 1 year lyear 1 year . 1 year. nriflice, if more than one . • ■ - - • ■ l^omesfcfent rate based on value ofworl AttorliTSSKfoTnS^^^ asj^v:^?=s^^Ssc^sJ ^_.. lyear.. lyear. S25.00 6.00 100. 00 30.00 10.00 10.00 3.00 10.00 60.00 10.00 1 25.00 60.00-150.00 CflO.OO 200.00 10.00 3.00 10.00 » 15.00 5.00-10.00 C. 00-12. 00 $50.00 75.00 30.00 50.00 50.00 12.00 2.60 100.00 25.00 100.00 a 10.00-25.00 Circus or menagerie, including 1 parade, for each car used in transportation Each additional parade.. Each side show, additional . ■ - • ■ ■ - Cleaning or pressing, or both, 2emplo>ees Each additional employee ;■■•;; Cleaning, pressing, and Sveing, 2employecs Each additional employee . . . ..... ...-■• • • ■ ■ • • Cold storage, rate basecf on capacity in cubic feet .. Si,Smission'merchant,ratebasedonamountofgross commissions, if not exceedmg S4,000. ;•--■•••■■ • v On each 11,000 or traction thereof in excess oi $4,000, additional ''°"Ktrl4^tt'deSYor-precedingVearexcecd S rtS based on amo^nit of such contracts Iday... Iday... Iday... lyear.. 1 year. . lyear.. lyear.- lyear.. 1 year... lyear... I^l^S1^^5r^s,-etc;;ifi^tiicensed^-l ConvefanTer; other'thai'iicemed'attorney at law. Cook shop or stand. '^""fiuyer, seUer, or exporter, rate based on num- ber of bales handled Creosotogt^mpaiiV;ha^riiioffice'ofVolidtiiiibnsV. ness in city Dance hall Dog or pony show , including one parade DrelS^'TSSSi^li^'W-samerhi^g-omee or soliciting work in city ISrl^'^^^-tui^-^^Pi^''"'^^ 1 year lyear 1 year 1 month... lyear lyear... lyear... lyear... lyear... 1 year... Iday — 1 day... lyear.. 1 year.. 1 year. lyear | 50.00-75.00 1 10.00-25.00 lyear. 1 year. 1 year. 1 year. "'k''eiSi'gVoVsVs;m.iiesVir"cattie::::::::::"-:-- Automobiles: FSrlotii^ihailiitiieyjitneyoriimeybns, G"a%"tas£ge;raieba.edonvemclecapac- 'V vehicle is under care and custody of U^s^TcefsfeTS-saidspaco-is^nider-car; and custody of lessee . . . . . ■ ■ of capital Baggage carriers Banker, private Barber shop, three Chans are sold, each table. -....--■ In other places, each table. . ■--■•■• BUlposter or,distributor or sigi t^ker .^.^^^ -^^ Boarding or lodging bouse, rate oaseu uu u lyear. looms lyear... Directory or agent ■■■■-C-y . lyear. .. Boiler, steam , maker oyeP-f ^hop^^^ • ■ ■ • j „. . . Bookbinder, blank-book maker, or ruier lyear... Bootblack, each chair _ lyear... Bowling, 1 alley..... -- .... lyear... Each additional alley _ lyear... Box ballalley. .-...-■-•-■-- Yi'-'VedmeVchant!'.'... 1 year... ^ISSS^^=«^ Lear... "of'i^^;ilu;7,orsuV«iV,ratebasedonn^ "^^Sl^StSi^ni'S.f^ork^o J Ferry-:TaS:?l^^iHf.rerN^a«^nd-port.- lyear Not limited.. 1 year lyear lyear lyear lyear lyear lyear BurglS"'aiarm; 'fire-alafm.-sprinkler detector, witchman detector serv-ice, each Business , not otherwise licensed Canvasser , not otherwise licensed Cart house, for storage purposes g|?l^Jr^i^S;oS^S;excVVtaVaucUon Carnival or street fair lyear lyear lyear lyear lyear lyear — Iday Parad6,"additional -.-.'.'.'.-.'..^1 Notiiraited...| 100.00 100.00 20.00 30.00 60.00-100.00 10.00-50.00 I 50.00 10.00-30.00 0.50 300.00 12.00 2.00 10.00 25.00 20.00 150.00 5. 00-150. 00 100.00 60.00 30.00 2.00 25.00 10.00 25.00 50.00 50.00-250.00 .50 50.00 100.00 100.00 25.00 50.00 100.00 lOO.OO 25.00 25.00 .60 10.00 100.00 Fenmlordeiie;,-cimpanyag"eni;or-representative "^SSS-^ii^^sSSw^^f^y-p^yi-is FertiiS^?ml;eSordieniicals;broker;notwihg merch;uits' license '.'.'.'..'. Fu'toes^ instocks,' cotton, or priiduce Gas company Hairdresser Hotel, on each bedroom ' Hor^?'iSJ^?S^linotata;;cti;i;iiaddiiion to any other Ucense ilSSS[S^ut^?i^iorwith^eVt^inniarm; except one seUing own products Each additional stall ..... ••■•■:•■• ■ V^acity' Impounding lot or wagon yard •-- — -■ • • ItiSerant physician, surgeon, or dentist . . . KniJe or cane-ring gallery Junk dealer or agent ;;;; Canvasser . . . -—^—^ oii uuiibeV of wagons. License rate. $2.00 100. 00 25.00 10.00 5.00 20.00 6.00 100.00-300.00 lyear 50.00-125.00 Laundry , steam: Al^utOTSoiicltorfornomesident laundry Lightering or t>argmg... ..-■--■-• ---j^-- ■ eiiarging agent or soUcitor for Loan "' "'"" 1 year.. lyear.. 1 year.. lyear.. lyear.. lyear.. lyear.. lyear.. lyear.. lyear.. 1 year. 1 year. lyear lyear 1 year 1 year lyear lyear lyear 1 month. lyear lyear... lyear... lyear... lyear... lyear... ^SSra^l; ;S;UnFor bookbinding, agent or soUcitor for .■•■.■■_•■::• Dan compa money on s "iiSssSSsss^ lyear. LsxSi«rrK--5S;^-:^-^^^ MacSi^e shop,Vate basedonnumber otlathes- . Chauffeur, public ..I lyc4ir Chiropodist, resident •■•■•■ | lyear ' ,r""l'issuedfo;ies;';han5per^^^^^^^^ 2 No license issued lor less than 8 per ceni Manicurist Ituierant ......■-•--■■•-:•-- -j^-ggYone or mon- "^urr;t^ro?hfrrn?wk?ma«utactu™gor MeSs"f?f * or canned,' wholesale: .:.. vehicle, in addition VOJf "'^iJ-jihuting broker, ^^.te^i-^raSuan^gVosr^fomfifnitlxceeding ^■^each$l,i)0i)Yn excess of M,-CKX), additional. 25.00 16.00 i. 00-280. 00 25.00 10.00 10.00 2.00 200.00-300.00 300.00 50.00 50.00 25.00 50.00 30.00 20.00 100.00 (') 10.00 3 10.00-25.00 60.00-75.00 2,000.00 260.00 100.00 100.00 25.00 300.00 10.00 1.00 0.50 100.00 10.00 (*) 1 year... lyear... lyear... lyear... 1 year . . . lyear... 1 year lyear 1 week — 10.00 5.00 100.00-225.00 10.00 2.5.00 100. 00 50.00 6.00 200.00 100.00 50.00-100.00 30.00 100.00 50.00 25.00 300.00 100.00 50.00 25.00-50.00 10.00 100.00 1 year 1 month. 1 year . lyear. 50.00 300.00 2.00 100.00 10.00 50.00-125.00 25.00 year neKt preceding. SPECIFIED SOURCES OF REVENUE— VIRGINIA. 131 KINB OF BUSINESS LICENSED. Period. License rate. NORFOLK— Continued. Merchant, not otherwise licensed: lietail. rate based on amount of purchases of preceding year, if not e,\ceeding$IO.ot)0 On each $100 from 510,000 to 550,000, addi- tional On each $100 in excess of S-W.CXHI, additional , Wholesale, if not exceeding 5150,000 purchases. . On each SIOO from $150,000 to $400,000, additional On each $100 in excess of $100,000, additional . Merry-go-round, flying horses, or coaster Milk license, each place of sale Kach can Moving pictures, rate based on seating capacity of place of entert^iinmcnt Using phonograph, or other noise-producing instruments to acivertise, each place of enter- tainment Musician, street Oculist, optician, or optometrist, rate based on number of years in practice, if more than one Itinerant Oil, kerosene, illuminating, or petroleum by- products, sale of "; Oysters, packing, each plant Patent or manufactured articles, street vender Pawnbroker Peanut cleaning, including privilege of sale Peddler Selling from tray or waiter except fruits, vege- tables, fish, or victuals Peimy arcade or automatic theater Photographer or daguerrean artist Planing mi 11 Pop, ginger ale, sarsaparilla, etc., mantifactureror bottler Sale of from wagons by nonresident, in addition to vehicle license Printing, job, steam or electric power Hand or foot power Produce, fresh meat, nuts, candies, etc., or news- papers, street vender, each vehicle Real estate or land or rental agent or real estate auct ioneer Kach solicitor employed, additional Refrigeration I Restaurant, eating house, or dairy Imich room — Salvage or wreckin.g business withoifice, or making contracts or soliciting for in city Ship broke r Shipping oliice Shooting gallery Skating rink Sleeping car company, on intrastate business , Slot machine, each machine .\gricidtiu-al products only, disposed of Soda water, etc., sold from gooseneck Sold from fountain, rate based on amount of capital invested Soft drinks, wholesale Stable , livery or boarding Steamship or steamboat company, on intrastate business Stevedore Additional Stock, bond, cotton, or other merchandise broker selling bona fide Dealing in futures Storing merchandise, including guano, mart, etc., rate based on floor space of premises Hsed Street car company, urban Intenirban Telegraph company, doing intiastate business, rate based on ntirhber of oITiccs in state On every 100 feet of conduits in city additional . , Company declining to deliver message in city without extra charge Telephone company: Doing business'between points within city On each pole within city and on each 100 feet of conduits in city, additional Doing business between city and points outside but within state '. . . On each pole within city and on each 100 feet of conduits in city, additional Theater, etc.. rate based on admission charge No admission charge Theatrical or lite e.xhibition Theatrical ticket broker Ticket olTice, except in station of transportation company Agent , cut rate Title guarant y company Tobacco, snuff, or cigars Towel supply company Trading stamp business 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 .vear.. 1 week. 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. lycar.. 1 year.. 1 year., lyear.. 1 week, lyear.. 1 year. . 1 week.. 1 day... 3 months. 1 year 1 year 1 month... 1 year 1 year. 1 year. 1 year. 1 year. 3 months. 1 year 1 year 1 year 1 year 1 month. 1 year 1 >-ear 1 year 1 year 1 month.. 1 year 1 month. 1 year 1 year 1 year 1 year . . . 1 year. 1 year. 1 vear. 1 year.. 1 year, lyear. 1 year. 1 year. lyear. 1 year. , 1 year., 1 year. , 1 year., 1 year. , 1 year. . 1 year. . 1 year- . 1 year 1 year 1 year 1 week 1 performance. 1 year 1 year. 1 year., 1 year. , 1 year. lyear. 1 year. S1S.OO-«S.OO .25 .10 150.00 .10 .05 10.00 2.00 .50 100.00-200.00 300.00 100.00 10.00-25.00 100.00 500.00 50.00 20.00 300.00 100.00 20.00 3.50 5.00 100.00 35.00 5.00 50.00 100.00 100.00 50.00 30.00 10.00 125.00 50.00 250.00 30.00 5.00 100.00 50.00 200.00 50.00 5.00 100.00 15.00 250.00 5.00 2.00 5.00 10.00-50.00 150.00 75.00 250.00 50.00 250.00 300.00 50.00-125.00 1,500.00 150.00-350.00 1.00 700.00 1,000.00 1.00 500.00 1.00 200.00-350.00 500.00 20.00 10.00 50.00 60.00 50.00 100.00 6.0O 60.00 300,00 ' One per cent of net income in excess of $2,000. * Six per cent of gross receipts for the calendar year next preceding. KIND OF BUSINESS UCEN8ED. Period. License rate. NORFOLK— Continued. Towing or contracting for Undertaker and embalmer Carriage, hearse, or wagon, 1 or2-horse, respec- tively Veterinary surgeon, rate based on number of years in practice if more than one Itinerant Water company Wrestling matches, each hall exhibiting, if admis- sion is charged or wrestlers receive compensation. 1 year. 1 year. 1 year. lyear., 1 year. 1 year. , 1 year. , PORTSMOUTH. Adding machines, dealer or agent, in addition to any other license Advertising business, by signs, circulars, etc Agency, claim, and collection Agent: Labor Land Lightning rod lK>ans on real estate, if not otherwise taxed Printing or bookbinding to be sublet, in addi- tion to any other license Rental Ticket, cut rate Attorney at law or conveyancer , Auctioneer , Automobiles: Agent for sale of, resident or nonresident For hire, resident or nonresident Garage for storage and repair Repair only Van or tnick, resident or nonresident Baker or confectionery wagon or cart: 1 wagon or cart Each additional wagon or cart Banker, private If taxed both as banker and stockholder Barbershop, for two or tiiree chairs Each a Plus 5 per cent per annum of rental value of place of business in excess of $100. 2 Same as merchant. ' Plus 7 per cent of rental value of place of business in excess of $100. PORTSMOUTH— Continued. S75.00 Street car, each 1 vear 10.00 Tailor, merchant "M 75. 00-100. OO Telegraph company doing intrastate business, rate Additional, telegraph poles, each pole I year 1.50 Telephone company having lines running through cify If there be any discrimination in rates between 1 year. * 500.00 < 750. 00 Theater or place where theatrical performances are usually held 100.00 1 month 1 week 1 day . . 10.00 5.00 1.50 Ticket oflfice, other tban cut-rate or at station of 10.00 Timber, logs or piles, broker or dealer 1 year 20.00 5.00 Toll, bridge or foot ferry 1 year. 50.00 40.00 Towing barges, boats, etc 1 year. 10.00 Typewriters, dc;aler or agent, in addition to any 25.00 Undertaking orerabalming... 1 year 26.00 Vehicles, horse-dxawa: Baker, or confectionery wagon or cart- 30.00 Each additional vehicle, with privilege of selling from 1 year 10.00 Carriage used as hack or for other business pur- poses, resident or nonresident 1 year 20.00 Carry "log - 10.00 10.00 Hearse, resident or nonresident. 1 year 20.00 20.00 10.00 Supplying through pipes not operating imder contract with city 1 yaar 25.00 Wharf building and piling, or contracting for same . 1 year . RICHMOND. Accountant, first year or receipts not exceeding $2,000 Advertising, wall or sign painter .\gent; Artificial limb, automobile, advertising, adver- tising matter, adding machine, book, build- ing material, cash regi.'iter, labor or labor bureau, manufacturer's not otherwlsetaxed, piano, railroad and steamship ticket, type- writer, window cleaning, sales or soliciting, first year, or if receipts of preceding year were not in excess of S2,000 Collecting Building or loan company Amusement park Architect, or blue-print establishment, first year, or if receipts of preceding year were not in excess of $1,000 Artist, not employee Attorney at law, conveyancer, or title e.xaminer.. Auctioneer Band, not local, each person Bar per. shop, three chairs or less Each additional chair Bath parlors, Turkish, etc., except hospitals and hotels Bicycle repair shop Billposter, advertising, etc Blacksmith or wheelwright Boiler shop or machinist Bowling. 1 alle)^ Each additional alley Bottler, soft drinks or mineral waters Broker: Bond, stock, grain, provision, dry goods, or merchandise, etc Commercial, options or futures Buildmg and loan association: Mutual Other than mutual, per $1,000 capital Butcher Carpet cleaning, not connected with laundry or pajdng property tax Candy, confectionery, or fruit stand, etc Card-wTiting stand Chemist Chiropodist, itinerant Circus or menagerie, inside city, including parade, rate based on number of cars Within 1 mile of city With parade in city 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. I year. 1 year. 1 year. 1 year. 1 year. 1 year, 1 year, 1 year 1 year, 1 year. C») 1 year. 1 year. 1 year. 1 year. CO 1 year (») 1 year 1 year 1 week... 1 day. 1 day. 1 day. » $20. 00 100.00 9 20. 00 15.00 25.00 100.00 '10.00 25.00 '10.00 75.00 2.50 10.00 2.00 26.00 10.00 100.00 10.00 m 10.60 5.00 100.00 100. 00 200. 00 C) 50.00 10.00 (») 10.00 ) 10.00 30.00 10.00 25.00-250.00 1.50.00 250.00 * Plus 3 per cent of gross receipts of company. f- One-half of 1 per cent of gross receipts. 8 Gross receipts preceding year exceeding $2,000, 1 per cent of ex cess receipts additional. ' Gross receipts preceding year exceeding $1,000, one-lialf of 1 percent of excess re- ceipts additional. 8 Taxed as contractor. 9 Taxed as merchant. SPECIFIED SOURCES OF KEVENUE— VIRGINIA. 133 KraD or BUSINESS UCENSED. Teriod. T,icensc riitc. RICHMOND— Continued. Clairvoyant, fortune teller, or palmist Cleanini; and prossinR Cioanin^, prcssinL;, and dyeing Siippinj^ ('ir correspondent bureau Coramission merchant Contractor, other than electrical, comtracts of previ- ous year, S1,000 to S-'^OOO Contractor or carpenter, employing no help, first year, or i( receipts were ?1 ,tK>0 or less Cook shop Dentist, first year, or if receipts of preceding year were not in excess of S1,0C0-. Detective Dress or jiai ment maker, carrying stock, not other- wise ta\rd Eating house, restaurant, etc., including lodging. . . Electric light ing Electrical contractor Engineer, civil or mechanical, or sun'cyor Elevator agent Engraver, not otherwise taxed Feather and matl rcss, making or renovating Flowers, permancntstand, street or market Garage, capacity of 5 cars Over Scars, per car space, additional Gas fitting Gaslighting Grain elevator Granite yard for cutting or setting stone, etc Granite yard or dealer, other than contractor or merchant, quarries outside city Gun and pistol dealer Hairdresser or manicurist Harness, repair shop Hotel, 30 rooms or over, per room Ice-cream manufacturer, not paying tax on capital . . Ice dealer Impounding lot where stalls are rented or animals fed by day only, or wagon yard Itinerant merchant Junk dealer Laboratory, analytical or chemical Laundry: Hand Steam Livery stable, board and feed, 10 stalls or less Each additional stall Live-stock or horse salesman Loan company or private banker Locksmith Lunch ro^ra or counter Lumber measurer Machinery repair shop, capital less than 53,000 Mercant ile agency or credit bureau Merchant, according to purchasesin preceding year: Less than SI, 000 81.000 to «2.000 J2,000toS20O,0OO— First S3,noo Bxccedmg 82,000, each SlOO, additional S200 000 and over- First $200,000 Exceeding S200,000, each $100, additional. . . Merchant , transient retail Merry-go-round, etc., permanent Transient Messenger service Medicine vender, on open lots Money lender Moving pictures, rate based on admission fee Music on streets, each person Natatorium, bathing pool, or baths Newspaper or periodical, rate based on circulation . . Oil peddler, without permanent storage plant in city, In addition to wagon tax Oyster dealer Painting, house or sign Palmistry Pawnbroker Peddler, on foot, selling wares not produced by him- self Photographer, each gallery Pictiu-e-frame dealer Physician, surgeon, osteopath, healer, or massage practitioner, first year, or if receipts were not in excess of SI .000 ' Plating est abhshment Plumbing or steam-fitting establishment Pooht)illiards, or bagatelle, 1 table Each additional table Premium or gift agent Promoter or financial agent PubUchaU 1 year. I year. 1 scar., 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 year 1 year 1 year 1 year 1 year (') 1 year 1 year lyear lyear 1 year « 1 year (') (=) lyear. 1 year., lyear. 1 year., 1 year. 1 year. (•) (') 1 year. C 1 year, lyear. 1 year lyear 1 year 1 year (10) 1 year 1 year 1 year 1 year lyear lyear lyear. I year. 1 year, lyear. lyear lyear — 1 year lyear 1 month. . lyear 1 week... lyear lyear lyear 1 year 1 year. . . 1 year. lyear. lyear. lyear... 1 year . . . lyear... lyear... (») 1 year... 1 year... (") 1 year... »200.aO l.'i.OO 20.00 10.06 1 .10. 00 2 15.00 ■ 10.00 10.00 MO. 00 25.00 2.5.00 MO.OO i,5ai.oo 2.5.00 •10.00 («) 10.00 15.00 2,5.00 60.00 2.00 W 100.00 (') («) 25.00 30.00 5. 00 10.00 1.00 25.00 m 150.00 30.00 10 00 50.00 10.00 1.00 (10) 500.00 10.00 6 10. 00 10.00 10.00 50.00 5.00 10.00 10.00 .20 406.00 .10 75.00 50.00 10.00 10.00 50.00 500. no 75. 00-200. 00 2. .50 25.00 25. 00-100. 00 100. 00 (") («) 300.00 300.00 KIND or BUSINESS UCENSED. License rate. 100. 00 30.00 (") « 10. 00 20.00 m 35. 00 15.00 (") (1!) 25.00 ' Gross commission over SI ,000. SI per SI .000 additional. » Oontl-acts over S'l.OO'l, SI per SI .000 additional. « Gross receipts preceding year exceeding SI ,000; T per cent of excess, additional. * Gross receipts preceding year exceeding $1,000, ouc^half of 1 per cent of excess receipts additional. « Rental value exceeding $300 per annum, 3 per cent of excess additional. * Taxed as contractor. ' Taxed as storage warehouse. 6 Taxed as merchant, wagon tax additional. * Taxed as merchant, transient. >o Taxed as auctioneer. 11 Taxed as merchant. RICHMOND— Continued. Railway news company Real-estate agent, including auctioneering Renting Loans on real estate In business less than 5 years or commission not exceeding 85,000 all privileges above Real-estate salesman, connected with ofTiceof agent, sel ling on commission Roofer Safe dealer Sale and exchange stable or live-stock yard Secondhand dealer Shoe-repair shop Shoe-shining establishment, each seat Shooting gallery Show, small, transient Skating rink Slot macliine, each Soda fountain, according to capital invested Stallion, kept by other than livery stable Stenographer, emplojdng 1 or more assistants Storage warehouse, merchandise, tobacco, etc Each additional house Strcct-car advertising Telegraph or telephone company Theater, rate based on admission charge Theater ticket speculator Theatrical exhibitions, etc. , transient Tombstone or marble yard Umbrella repairer Undertaker Upholstering, including packing and shipping Vehicles: Cart, dray, or wagon, race based on number of horses Buggy Hack or carriage, 2 horses Automobile, rate based on seating capacity Auto wagon or dcU very, rate based on capacity in tons Motorcycle delivery van Wall papering or house decorating Watchmakers and repairers, with no stock Wood sawyers, with machine saw, other than dealers KOANOKE. Abstract or title guarantee .\gent or canvasser for — Books, periodicals, pictures, etc Manufactured articles or machines, not otherwise provided for, except licensed merchant Pictures, copying or enlarging Printing establishment or book bindery outside city Real" estate, sale of. Renting houses Architect, in practice less than five years 5 years or more Attorney at law or conveyancer in practice less than 5 years Ti\'e years or more Auctifmeer, general or real estate, each Selling watches, clocks, jewelry, oriental rugs, bric-a-brac, etc Automobiles: For hire, rate based on passenger capacity Motor or jitney bus If limited to designated route Contmuous service of 12hours per day over desi.gnated route Bagatelle, Jenny Lind, or dexter table or indoor baseball or similar game, each Banker, private Bankrupt, assignee, trustee, fire or wreck stock, sal- vage company, transient vender for sale of Barber, 3 chairs Each additional chair Bilh.ardsor pool, 1 table Each additional table Billposter Books, periodicals, maps, etc., other than religious works, agent forsaleof or canvasser Bottling or manufacturing pop, guiger ale, etc Bowling, boxball, or skeeball, 1 alley Each additional alley Building and loan association, rate based on paid-in capital not exceeding S4"0,000 Additional on each $1 ,000 exceeding S400,00e. . . Agent for, except those with principal office in city Mutual, confining business to Roanoke and suburbs Butcher or fresh meat dealer Cider, ciderine, cider phosphates, orotherconcoction not made wholly of pureapple juice, manufacturer or wholesale dealer Retail dealer 1 year.. 1 year.. 1 year.. 1 year.. 1 year. 1 year.. 1 year. . 1 year.. 1 year.. 1 year.. 1 year.. 1 year.. 1 year. , 1 year., 1 year. , 1 year. 1 year. 1 year. 1 year., 1 year., 1 year., 1 year., 1 yftir. , 1 year. , 1 year.. 1 year. . 1 year.. 1 year.. 1 year.. 1 year.. 1 year. . 1 year.. 1 year.. 1 year.. 1 year. 1 year. (") $50.00 25.00 26.00 50.00 10.00 C) (") (■>) (") 10.00 1.00 2.5.00 10.00 50.00 1.00 10.00-50.00 10.00 25.00 100. oo 60.00 200.00 500.00 75.00-200.00 50.00 10.00 (') 10.00 25.00 25.00 7.00-20.00 5.00 10.00 10.00-25.00 10.00-25.00 5.00 CO 10.00 10.00 825.00 le.oo 25.00 10.00 10.00 60.00 25.00 15.00 25.00 15.00 25.00 25.00 1,000.00 15.00-20.00 40. CO 30.00 20.00 100. OO 400.00 200.00 5.00 2.50 50.00 25.00 25.00 10.00 50.00 75.00 25.00 75.00-375.00 .50 50.00 50.00 30.00 100.00 25.00 ■' Taxed as broker. 1' Taxed as cummission merchant or auctioneer, according to business done. 134 SPECIFIED SOURCES OF REVENUE— VIRGINIA. KIND OF BUSI>fESS LICENSED, KOANOKE— Continued. Circus, show, or menagerio, not in building: From tlie lOtli to 30th of September Sideshow or dime show under tent, whether connected with circus or not Parade Any other time, rate based on admission charge. Side show whether connected with circus or not Ticket speculator Civil engineer, in practice less than 5 years 5 years or more Clairvoyant, fortime teller, palmist, or astrologer Cleaning and pressing Clothes sold from samples or by taking measure- ments Coal peddling on streets in gnantities of not more than 250 pounds, each vehicle Collecting agency Commission merchant or merchandise broker, com- missions , S2,000 or less Additional on each 31,000 or fractional part thereof, exceeding 82,000 Dance hall or pavilion Dentist, in practice less than 5 years 5 years or more Dyeing establishment Agent or solicitor for such establishment outside city Electric light or power, sale of Electric wiring Exhibition, not otherwise provided for Express company, on intrastate business done through city office Fish, fresh, sale of Sold from wagons, each wagon Futures, options, and stock, buying, selling, or tak- ing orders on margin Gas company Compressed gas, manufacture of, except rail- road company manufacturing for own use. . , . Heat, sale of Hotel Not serving meals, 25 rooms or less Each additional room Horses, public sale of Ice dealer Manufacturer, each plant Icecream peddling, 1 vehicle Each addit ional vehicle Insurance broker or solicitor, not employed by regu- lar agent for whole time Intelligence office Itinerant doctor, cancer, eye, or throat, or optician . Junk, dealer Canvasser Labor agency, agent, or solicitor Laundry, hand Power Not licensed by Roanoke, each agent Lending money secured by order or on assignment of time or wages, or by chattel mortgage or lien on personal property Lightning-rod dealer or agent Mercantile agency, doing a rating business Merchant, rate based on amount of purchases if not e.xcceding $4,000 On each SlOO in excess of $4,000 and less than $50,000 additional On each $100 in exce^ of 850,000, additional. . . , Merry -go-roimd, hobbyhorse, thriller, etc Monuments, tombstones, etc., sale or manufacture, in addition to merchant's license Moving pictures, rate based on admission charge. . . With piano, phonograph, or like instrument on street Oil: Coaljkerosenc, etc., sold or delivered from wagon on streets, in quantities of 25 gallons or less — Quantities exceeding 25 gallons. Illuminating or lubricating, each tank of 600 gallons or "more capacity, in city Organizer or promoter of corporations Patent or quack medicines, soap, etc., sale of, on streets^ by auction or otherwise Patent rights, soiling or offering for sale Pawnbroker, not including merchandising Peddler, not otherwise p rovided for Penny arcade Photographic or daguerroan artist, resident or itin- erant 1 day.. day. . day., day. , day., day., year. year, year, year. year.. year. . year. . year.. year., year. . year., year., year.. year. . year., year., week, day. . year, year, year. year, year. year, year, year., year, year., year. . year., year. . year., year.. year. . year., year., year. . year. . year., year., year., year.. year, year, year. year. year. . . year. . . iuouth. year year month, week. . . day year month, week. . . day year. . year. . year., year., day.. year., year. . year., day.. 1 year. $500. 00 100. 00 1,000.00 20.00-250.00 15.00 25.00 15.00 25.00 500. 00 15.00 50.00 10.00 25.00 50.00 10.00 15.00 15.00 25.00 25.00 KINP OF BUSINESS LICENSED. License rate. (') 20.00 I 20.00 10.00 2.00 250. 00 50.00 50.00 (') (') 100.00 ' 25. 00 25.00 1.00 50.00 100.00 50.00 15.00 10.00 25.00 25.00 2,5.00 2.50. 00 125 00 25.00 10.00 25.00 25.00 400.00 100.00 50.00 30.00-35.00 .30 .15 25.00 25.00 75. 00-250. 00 15. 00- 60. 00 5. 00- 20. 00 1.00- 4.00 112.50-375.00 22. 60- 75. 00 7. 50- 30. 00 1.50- 6.00 30.00 150.00 80.00 150.00 25.00 25.00 350. 00 50.00 50.00 25.00 ROANOKE— Continued. ' One-hall of 1 per cent of gross receipts. » One-half of I per cent of iiross receipts derived from business in city. » In addition, 6 per cent of rental value of premises and furniture. Physician, surgeon, veterinarian, osteopath, chiro- practor, or other healer, in practice less than 5 years 5 years or more Plumbing or gas fltttng Restaurant, dining room, lunch counter, or snack h ouse Ring game, knife rack, or baby rack, etc Sample or commission merchant, selling to con- sumer Selling on streets, any article Shoe-shine parlor, more than 1 and less than 3 em- ployees, rat e based on charge Eac h additional employee Shooting gallery Show, magic lautera, vaudeville, etc., rate based on admission charge With piano, phonograph, or like instrument on streets Skating rink Slot machine Soda fountain Selling edibles except ice and ice cream, addi- tional Stable, boarding or feed Livery or sale In addition, on each stall Stallion or jack Storage Stocks bonds, notes, or bills, bona fids sale of Sold on margm Sold on instaUment plan, if liable to lapse on failm'e to pay installment Telegraph company, engaged in intrastate business.. Telephone company, engaged in intrastate business. . Theater or buildiivg used exclusively for theatrical or similar performances, admission SI or less More than S) but less than SI. 50, additional More than SI. 50, additional Ticket, railway or steamship, sale of,by other than agent of company, each place of business Tobacco, cigars, or snuH, retail Trading stamps, chocks, coupons, etc., selling or re- deeming Prolit-sharing or hke coupons, selling, redeem- ing, or gi\'ing Undertaker, in addition to merchant's Ucense Vehicles, horse-drawn: Cart, dray, or wagon, 1 or 2 horse, respectively. . HaCK or carriage for iiire, 1 or 2 tiorse, raspectively Wagon or feed yard Water company Wood yard 1 year 1 year 1 year 1 year 1 year 1 month 1 year 1 week 1 year 1 year 1 month 1 year 1 month 1 week I day 1 year 1 month 1 week Iday 1 year 1 "month 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 performance 1 performance 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year I year 1 year $1.5.00 25.00 20.00 25.00 250.00 25.00 100.00 5.00 10.00-25.00 2.50 15.00 75. 00-250. 00 15. 00- 50. 00 5. 00- 20. 00 1.00- 4.00 112.50-375.00 22. 50- 75. 00 7. 50- 30. 00 L50- 6.00 100.00 10.00 2.50 5.00 25.00 10.00 25.00 .50 25.00 25.00 50.00 500.00 200.00 100.00 500.00 100.00 5.00 15.00 30.00 5.00 500.00 50.00 25.00 2.50-5.00 5.00-7.50 25.00 (■) 10.00 3. — General license taxes. The following statement shows for the different cities each kind of general license and the rate of tax imposed for the period specified. Lynchbubg.. Norfolk. Portsmouth... Roanoke Kind of general license. Automobile, rate based on passenger capacity Motorcycle Motor tnick, rate based on horsepower. .\utomobile, rate based on horsepower. Cart, dray, or wagon, rate based on num- ber o f horses Motor bicycle, rate based on horsepower Motorcycle Motorcycle Automobile 1 year. 1 year. 1 year. 1 year. 1 year, 1 year. 1 year. 1 year. 1 year. License rate. ?5. 00-SlS. 00 2.00 10. 00-20. on 7. 50-10. 00 10. 00-20. 00 2. 50-5. 00 5.00 ■2.50 2.00 4. — License taxes on dogs. License taxes on dogs of either se.x are levied in Lynchburg and Norfolk at the rate of $1 and in Roanoke at the rate of $2 per year; in Portsmouth and Richmond the annual rates on females are $1.50 and $2, respectively, and that on males $1. SPECIFIED SOURCES OF REVENUE— WASHINGTON. WASHINGTON. 135 1. — Special assessments. a. — For public improvements. The entire cost of opening and grading streets, setting curlia, pa\'ing streets and alleys, laying sidewalks, and building trunk and lateral sevrei-s are assessed against benefited property in all of the cities reported. Seattle, Spokane, and Tacoma assess Lhe cost of laying water mains on property benefited. Spokane levies special asse.s3ments against benefited property for 75 per cent of the cost of installing cluster or "white way" lights, and Seattle and Tacoma for 100 per cent of such cost in certain districts. 6. — For public services. Spokane levies special assessments for 75 per cent of the cost of maintenance of cluster or "white way" lights in certain districts. 2. — Business taxes other than on the liquor traffic. a. — Collected mthout issue of liceiise. No business taxes are levied without the issue of a license in Washington cities. b. — Collected with issue of license. The following statements show for each city the kinds of business licensed and the rates of tax imposed for the periods specified. KIND OF BUSINESS LICENSED. Period. I/ioense rate. BELLINGHAM. Auctioneer Transiout Automobile for hire Billiards and pool: liable Each additional table Billpostin^ One block only Bowling, boxball, indoor baseball: 1 alley Each additional alley Candy and chewing gum Carnival Circus, per car, rate based on admission charge... Danoo hall Distributor Electrical worker Employment office Express and drayage: Horse-drawn, rate based on number of horses Motor, rate based on capacity in tons Ferris Wheel Hack, cab, etc Jitney bus, for each passenger capacity . ," Jitney bus driver Junk dealer Merchant, temporary Merry-go-round Moving-picture operator Assistant operator Oil dealer: 1 horse-drawn wagon Each additional wagon 1 motor wagon Each additional motor wagon Pawnbroker Peanuts or pop com Peanuts and pop corn, together , Peddler, fruit, vegetable, fish, etc. : Horse or motor drawn vehicle Pushcart Jewelry Stationery and books Other classes Secondhand dealer Shooting gallery Skating rink Street photographer Street telescope Taxi Theater, rate based on seating capacity Trading stamps 3 months 1 day 1 year lyear 1 year 1 year 1 year 1 year 1 year 1 year 3 days Each addi- tional day-. 1 day 1 month 1 year 1 year 1 year 1 year 1 j'ear 1 month Each addi- tional month' 1 year 1 year 1 year 1 year Iday 1 month Each addi- tional month. 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year Iday Iday 1 day 1 year 1 year 1 year 1 year 1 year 1 year 1 year 6 months 1 year $37.60 25.00 5.00 15.00 10.00 100.00 25.00 15.00 10.00 50.00 30.00 10.00 3. 0O-5. 00 10.00 50.00 2.50 10.00 3. 00-.5. 00 7. 50-2.5. 00 25.00 10.00 5.00 5.00 4.00 50.00 25.00 25.00 10.00 6.00 2.50 25.00 10.00 50.00 25.00 60.00 40.00 70.00 150.00 50.00 100.00 3.75 3.00 25.00 20.00 60.00 10.00 12.00 6.00 7.1. 00-125. 00 40.00-6.1.00 100. 00 KIND or BUSINESS UCEKSED. License rate. EVERETT. .\uctionecr: Furniture, farm implements, live stock. General merchandise Jewelry Automatic baseball .\utomobHo, express, dray, etc Balloons, canes, and fans Billiards or pool; 1 table Each additional table Billposting and bill distributing Boxball: 1 alley Each additional alley Cane, knife, or doll rack Dray and express, rate based ou number of horses. Exliibition Hack and cab Hawker, soiling by outcry Huckster, fruit Itinerant merchant Junk dealer Merry-go-round Motorcycle Opera house and public hall. Pawnbroker Peddler: With 2 horses With 1 horse. On foot Penny arcade Punch and Judy or similar show. Scavenger, city. . Shooting gallery. Skating rink Tenpins: lalley Each add itional alley Tent show not otherwise provided for. Trained animal show. Traveling photographer. Vender of medicine 1 year 6 months.. 1 day lyear 1 year Iday 1 year. 1 year, lyear. 1 year 1 year. . . 1 month. 1 week... Iday...., 1 year 1 day 1 year Iday 1 month. Iday lyear... 1 week.. 1 day.... 1 year. . . lyear... 1 year. . . 3 months., Iday 3 months. Iday 3 months. Iday 1 year 1 month.. 1 week Iday lyear 1 month.. 1 week... 1 year 1 year lyear 1 month 1 week 1 day 1 day Each addi- tional day.. Iday 1 day SEATTLE. Auctioneer Jewelry, additional Imported goods Baggage and passenger solicitor. . Bill distributor Billiards or pool, each table Billposter Bowling, each alley Circus, liippodrome, or menagerie, rate based on admission charge and seating capacity: Main show Bide show, each , Dance hall , Society , Detective agency , Dog, pony, or trained-animal show, rate based on admission charge Doll and cane rack, etc. Driver, automobile for hire: Original license Renewal Drug store PUectric sign hanger Engineer Entertainment Hawker, in addition to peddler's license. Hotel runner Junk: Shop Wagon Massage parlor Merry-go-round, Ferris wheel, etc Moving pictures, museums, etc. admission charge Natatorium Pawnbroker rate based on 1 year 1 day 1 day 1 year 1 month.. 1 week... lyear lyear 1 year 1 day 1 dav 1 year.... 1 year 1 year 1 week... Iday 1 year 1 month. 1 year. 1 year, lyear. 1 year, lyear. 1 day.. Iday.. 1 year. lyear 1 year 1 year lyear..... 1 month.. 1 week, lyear.. lyear.. S2.5.0O 60.00 25.00 15.00 10.00 3.00 15.00 10.00 50.00 10.00 5.00 10.00 5.00 2.00 5.00-10.00 10.00 10.00 15.00 25.00 15.00 50.00 26.00 5.00 10.00 50.00 40.00 100.00 5.00 75.00 4.00 50.00 3.00 50.00 10.00 5.00 2.00 25.00 5.00 2.00 25.00 10.00 5.00 200.00 75.00 25.00 60.00 25.00 5.00 25.00 S200. 00 5.00 10.00 1.50 10.00 1.00 10.00 1 250. 00 10.00 100.00-300.00 10.00 25.00 10.00 100. 00 50.00-250.00 10.00-50.00 50.00 10.00 2.50 1.00 10.00 25.00 2.00 5.00 10.00 30.00 100.00 12.00 5.00 50.00 10.00 7.50-15.00 100.00 175.00 1 Plus 1 cent per square foot. 136 SPECIFIED SOURCES OF REVENUE— WASHINGTON. KIND OF BUSINESS UCENSED. rcriod. License rate. SEATTLE— Continued. Peddler: Dry goods, furnishing, clol-hing furs, cutlery, or silk rugs, carpets, Farm and dairy products: With wagon, rate based on number of horses. With pushcart or basket Fish and shellfish Jewelry, salve, drugs, cosmetics, medicine Oil, illuminating or lubricating Statuary, pictures, maps Not otherwise provided for Secondhand dealer Sewer Shooting gallery: With music Without music Skating rink Temporary merchant Theater, rate based on seating capacity: One performance per day Contmuous performance, vaudeville, and pic- ture show Vehicles for hire Wild West, bronco busting, etc., rate based on number of cars xised, each car 1 year... 1 month. 1 day.... 1 year... 1 year. . . 1 year. . . 1 week . . 1 month. 1 year... 1 month. 1 year. . . 1 year... 1 year. . . 1 month 1 year... 1 month 1 year... Iday lyear... 1 year. . . 1 year. . . 1 day.... $200. 00 50.00 6.00 25.00-35.00 15.00 20.00 50. 00 5.00 50. 00 6.00 25.00 25.00 75.00 10.00 50.00 7.00 100.00 25.00 100.00-200.00 125. 00-250. 00 4.00 SPOKANE. Auctioneer: Household goods, farm implements, and* stock sold on premises Live stock exclusively, no residence required . . Not otherwise provided for. Automatic baseball Automobile: Driver For hire Billiards and pool, rate based on number of tables. . Billposter Bowling alley or shooting gallery Bowling alley and shooting gallery, together Circus or hippodrome, rate based on seating ca- pacity and admission charge Detective agency Engineer, stationary Express wagon Hotel solicitor Junk: Collector with wagon Picker Store Merry-go-round Messenger office Pawnbroker Peddler: Candy, gum, !cc cream, confectionery, soft drinks Fruit, vegetables, butter, eggs, and other farm produce: On foot With wagon Jewelry, rugs, and furs Pop corn Penny arcade Phonographs, cineographs, kinetoscope, or ana- tomical museum, charging 25 cents or less Public scales Restaurant or eating place Skatmgrink Theater, rate based on admission charge 3 months.. 1 week 3 months. . 1 year 1 year. 1 year. 1 year. 1 year. 1 year. 1 year. 1 day Each addition- al day 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 month.. 1 year 1 year 1 year 5 months *. 7 months 3 1 year 1 year 1 year 1 year, lyear. 1 year. 1 year. 1 year. $50.00 25.00 50.00 40.00 2.50 5.00 25.00-75.00 100.00 40.00 60.00 50.00-200.00 25.00-100.00 50.00 1.00-4.00 2.00 5.00 10.00 ,5.00 60.00 25.00 50.00 100.00 100.00 40.00 25.00 50.00 100.09 40.00 40.00 200.00 10.00 5.00 60.00 100.00-200.00 KIND OF BUSINESS LICENSED. Period. License rate. TACOIIA. Advertising: Billboards, etc Distributing printed matter Postiog in vehicles, etc Stereopticon, moving pictures, etc Auctioneer: Fixed place of business No fixed place of business Automatic baseball Billiards or pool, each table Bowlingj each alley Circus, ^hippodrome, trained animals, etc., each car used Dance hall, rate based on square feet of Hoor space.. Exliibition, freaks, etc., temporary Gas plant Gasoline supply station Junk dealer, each wagon Meat and food shops Messenger ser\^ce Merry-go-round, swing, shoDt-the-ehutes, cans and doll rack, etc * Minimum S25, maximum S300. " January to May. s June to December. Moving-picture house, suburban, not operating over 40 hours per wee k Oil wagons, vending Pawnbroker Peddler: Balloons, canes, etc Candy, pop corn, etc Fish Household utensils, etc. Jewelry, drugs, merchandise, etc. Meats, farm and dairy products: On foot With 1 horse. Witli 2 horses or automobile. Stationery, books, maps, etc Readings, entertainments, etc Scavenger and garbage, each vehicle Secondhand dealer Shooting gallery, penny arcade, etc Storage room Street fair or carnival Street telescope Theater, rate based on admission charge Additional if moving pictures are shown Vaudeville and moving-picture house, rate based on seating capacity Vetiicle for hire, passenger or baggage 1 year. . 1 year. . 1 year. . 1 year. . 1 year. . Iday... 1 year. - 1 year. . 1 year. . 1 day... 1 year, . 1 week. Iday... 1 year. . 1 year.. 1 year. . 1 year. . 1 year. . 1 month.. Iday 1 year. 1 year. 1 year. 1 week... 1 day 1 year 1 year 1 year 1 month.. 1 week... 1 year 1 month.. 1 year 1 month. . 1 year 3 months. 1 year 3 months. lyear 1 month... Iday 1 year 1 year Iday 1 year Iday Iday 1 year 1 year S600.00 25.00 75.00 50.00 120.00 5.00 10.00 12.00 10.00 '4.00.. 15.00-50.00^ 10.00 5.00 1,300.00 50.00 25.00 2.00 100.00 50.00 2.50 50.00 5.00 100.00 10.00 2.00 20.00 20.00 60.00 6.00 2.00 160.00 15.00 25.00 2.50 100.00 25.00 125.00 35.00 50.00 5.00 5.00 25.00 10.00 1.00 5.00 25.00 1.00 76.00-100.00 50.00 Ivear 75.00-200.00 lyear ! 2.00 * Maximum, S300 per day. 6 Includes meat, fish and oyster markets, lunch rooms and restaurants, grocery, delicatessen, butter and cheese stores, bakeries, macaroni, candy, ice cream, vege- table, fruit, and refreshment stands. 3. — General license tax. In Seattle a charge of $25 per year is imposed for permissiom to carry concealed weapons. 4. — License taxes on dogs. Dog taxes are collected in the various cities at the following rates, each, per year: Bellingham, Seattle, and Tacoma, males $1, females $2.50; Everett, males $2, females $3; and Spokane, males $1.50, females $4. SPECIFIED SOURCES OF REVENUE— WEST VIRGINIA. 137 WEST VIRGINIA. 1. — SrECIAI, ASSESSMENTS. ,0. — For public improvements. Except in Huntington where no eperial assessments are levied for opening streets and in Charleston where only one-fourth of the cost of constructing trunk sewers is assessed against benefited prop- erty, special assessments arc levied in Charleston and Huntington for the entire cost of opening, grading, and paving streets, paving alleys, setting ciu-bs, laying sidewalks, and constructing lateral sewers. Wheeling also levies special assessments for the entire cost of laj-ing sidewalks and constructing lateral sewers, and for two-thirds of the cost of opening, grading, and paving streets, paving alleys, and setting curbs. b. — For public services. No special assessments are levied for public services in West Virginia cities. 2. — Business taxes other than on the uquor traffic. a. — Collected without issue of license. Wheeling collects a tax of 2 per cent on the gross premiums of foreign fire insurance companies. b. — Collected with issue of license. The following statements show for the different cities each kind of business licensed and the rate of tax imposed for the period specified. KIND OF BUSINESS UCEN3ED. Period. License rate. CHAKLESTON. Auctioneer Automobile Bagatelle or similar table; liable More than 1 table — First table , Eac-h adUilional table Billiards or pool, etc.: liable Each additional table Books, maps, periodicals, etc., traveling agent Bowling: 1 alley , Each additional alley Broker, stock, merchandise, etc Bucket shop Carnival, eac^h separate attraction Circus Circus and menagerie Side show in the vicinity of the above , Clairvoyant or fortune teller '. . . Collection agency or association Corporation, chartered by state, with chief ofTice outside of city Dog and pony show Druggist Express company or agent House boat, trading, or like vessel : . Insurance company or agent Junk dealer Lightning-rod agent, traveling Magic-lantern, vitascope, or like show Menagerie, alone Merry-go-round, rollercoaster,sceniorailway, or like device Money broker or private banker Moving-picture show or vaudeville, or both Organs or other musical instruments, sold from wagon Patent rights, sale, or barter of Pawnbroker Peddler or hawker, rate based on number of horses Without horse ". Penny arcade Pistols, revolvers, or other deadly weapons, sale of. Real estate agent or broker Sewing mat^nines, sale of Sliooting gallery Show, not otherwise licensed 1 year lyear 1 year 1 year 1 year lyear 1 year 1 year 1 year 1 year 1 year 1 year 1 week 1 exliibition. 1 exhibition. 1 exhibition. 1 month 1 year 1 year 1 exhibition. 1 year 1 year 1 year 1 year 1 year 1 year 1 exhibition. 1 exhibition. 1 year 6 months 4 months 1 week 1 year 1 year 6 months 3 months 1 week 1 year , 1 year , 1 year 1 year , 1 year 1 year G months 3 months 1 year 1 year 1 year 1 year 1 exliibition 830. 00 5.00 20.00 25.00 10.00 50.00 25.00 10.00 40.00 15.00 50.00 500.00 5.00 50.00 75.00 10.00 100. 00 10.00 10.00 30.00 10.00 250. 00 25.00 10.00 25.00 10.00 2.50 30.00 100.00 50.00 30.00 10.00 25. 00 135.00 100. 00 75.00 20.00 20.00 10.00 100.00 150. 00-JOO. 00 50.00 50.00 35.00 25.00 25.00 50.00 10.00 25.00 10.00 KIND OF BU31NE.S3 UCENSED. Period. License rate. CHARLESTON— Continued. Skating rink, roller Slot machine: Penny Other Stoves or ranges a Tavern or restaurant Telegraph company or agent Telephone company: Local Long distance Ten-cent show or museum Theater or opera house Theatrical performance Tobacco, cigars, or snulT, etc.: Ketail Cigarettes^ cigarette papers, or wrappers in connection Trading-stamp business ! Trained-animal show Vehicle, horse-drawn Vender: Ice-cream, peanut, pop-corn, or candy, or re- freshments of like nature on public streets. . . Using veliicle, horse-drawn Wild West show 1 year , lyear 1 year , 1 year 1 year 1 year lyear lyear , 1 week 1 day lyear 6 montlis 3 months 1 week 1 year 1 year , 1 year 1 e.xiiibition 1 year 1 year lyear 1 exhibition SIOO.OO (') 2.00 5.00 10.00 150.00 100.00 50.00 20.00 4.00 125.00 100.00 76.00 20.00 10.00 25.00 500.00 30.00 3.00 10.00 20.00 75.00 HUNTINGTON. Auctioneer Bagatelle table Billiards and pool Bowling alley Carnival, street Cigarettes or tobacco Circus Collecting agency House boat Insurance company Junk; Dealer Agent Labor agenc.v Lightning rods, sale of Menagerie Merry-go-round Money broker Moving-picture show Museum Organs, etc., selling Patent rights, sale of Pawnbroker Peddler: With wagon, rate based on number of horses. On foot Pistols, etc Public car Real-estate broker Sewing macliines, stoves, or ranges, selling Shooting gallery Side show ' Show: Magic lantern Trained animal Skating rink Slot machine; Peimy Other Stockbroker Theater Trading-stamp business Vender, itinerant Wild West show 1 year 1 year 1 year 1 year 2 week , 1 year 1 performance, 1 year 1 year , 1 year , 1 year , 1 year lyear lyear 1 performance lyear lyear 1 year 1 week 1 year 1 year 1 year 1 year 1 year , 1 year , lyear , 1 year , 1 year 1 year 1 performance, 1 performance, 1 performance 1 year 1 year 1 year , 1 year 1 year 6 montlis 3 months 1 week 1 year , 1 week 1 performance. $10.00 20.00 25.00 40.00 5.00 10.00 50.00 10.00 10.00 5.00 25.00 io.oo 100.00 10.00 30.00 lOO.OO 25.00 75.00 24.00 20.00 10.00 100.00 150. 00-200. 00 50.00 10.00 25.00 10.00 10.00 25.00 10.00 2.50 30.00 100.00 2.00 5.00 .■jo.on 125. 00 100. 00 75.00 25.00 500.00 100. 00 50.00 WHEELING. $S1.00 Bagatelle, etc.: 1 table 20.00 More than 1 table- First table 1 year 25. W 10.00 Billiards or pool, etc.: 1 table 25.00 10.00 Bookmaking racing or baseball, etc 1 year 52,000.00 At state fair . 1 week 200.00 Bowling: 40.00 Each" additional alley 1 year 15.00 50.00 Bucketsiiop or agent, or dealer in futvireg Carnival, each separate attraction 1 year 1 week 500.00 5.00 • u. DC|'<:*1 Ub'^ uuiiiu^-i iiiui-i ■ i '. •• wwix ........ 1 Three per cent of yearly rental; minimum charge, $5. 138 SPECIFIED SOURCES OF REVENUE— WISCONSIN. KIND OF BUSINESS UCENSED. Period. License rate. WHEELING— Continued. Cesspool Circus Circus and menagerie combined Coliection agency Concert, lecture, exhibit, or minstrel or musical show, rate based on admission charge Distriliuting samples, circulars, etc Dog or pony show Druggist Ferry landing ^vithin city limits Gunpowder or mining powder, sale of Hawker of drugs, medicines, toilet articles, etc., on streets, vacant lots, etc Hotel, restaiu-ant, eating liouso , etc House boat or like vessel Junk dealer, with store or warehouse Agent, solicitor, salesman, etc Labor agency to transport labor outside of state. , . Lightning rods, travelmg salesman Magic lantern, vitascope, or like show Menagerie Merry-go-round, scenic railway, etc Money broker or private banker Nitroglycerin or dynamite Organs or other musical instruments, sold from wagon Patent riglits, selling Pawnbroker Peddler or hawker Pistols, dirks, slung shots, etc., selling Pontoon bridge, at public wharf Real-estate agent Sewing machines, traveling salesman Shooting gallery Show, not otherwise licensed Skating rink, roller Slot machine: Peimy Other Stoves or ranges, traveling salesman Street stand, for fruit, candy, trinkets, etc., or for taking pictures or operating a weighingmachine.. . Ten-cent show or museum.. lyear 1 exhibition. 1 exhibition. . 1 year Iday 1 year 1 exhibition. 1 year 1 year 1 year Iday 1 year 1 year 1 year lyear lyear 1 year 1 exhibition. 1 exhibition. lyear G months 4 months 1 week 1 year 1 year 1 year 1 year , lyear lyear I month 1 week 1 year lyear 1 year lyear 1 year 1 exhibition, lyear 1 year. 1 year, lyear. 1 year 1 month . 1 week... 1 week . . . Iday $1.00 60.00 75.00 10.00 2.00-O.00 2.5.00 30.00 2.00 BO. CD 6.00 50.00 10.00 25.00 10.00 100.00 50.00 2.50 25.00 100.00 60.00 30.00 10.00 25.00 5.00 20.00 10.00 100.00 50.00 10.00 5.00 10.00 60.00 50.00 10.00 25.00 10.00 100.00 2.00 5.00 10.00 100.00 10.00 5.00 20.00 4.00 • Three per cent of yearly rental. KIND OF BUSINESS LICENSED. Period. License rate. WHEELING— Continued. Theater, opera house, moving-picture show, or nickelodeon Tobacco, cigars, snufJ, etc. . retail Cigarettes or cigarette paper or wrappers in connectiou, retail Trading-stamp business Trained-animal show Vender, itinerant Wharfboat, kept at the north end of public wharf. Wild West show Wrestling, boxing, and running matches, etc 1 year 6 months 1 week 1 year 1 year 1 year 1 exhibition, 1 year 1 year 1 exhibition 1 day $160.00 130.00 20.00 5.00 10.00 600.00 30.00 500.00 75.00 50.00 5.00 3. — General license taxes. The following statement ehowa each land of general license tax collected in the different cities and the rates of tax imposed for the periods specified. Chableston. . . Huntington . . Wheeling Kind of license. Automobile Motorcycle Pistol permit Vehicle, horse-drawn Automobile Motorcycle Automobile Motorcycle Vehicles: Hack, 2-horse Wagon, cart, dray, or private car- riage, rate bosea on number of horses up to 4 Each additional horse Timber wheels or omnibus, rate based on number of horses lyear 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 year lyear 1 year. Rate. $5.00 .3.00 15.00 3.00 .50 1.00 10.00 3.00 7.00 3.00-7.00 .50 5.00-10.00 4, — License taxes on dogs. License taxes on dogs are collected by the different cities at the following rates, each, per year: Charleston, males $2, females $3; Huntington, males and females |1 each; and Wheeling, males $1, females $5. WISCONSIN. 1. — Special assessments. a. — For public improvements. For certain public outlays or improvements made by the cities of Wisconsin, special assessments on real property benefited are levied as follows: For the opening of streets: Kenosha, La Crosse, Madison and Superior, the total cost; Milwaukee and Oshkosh, the amount to which the property is adjudged to be benefited; Racine, not to exceed 5 per cent of the assessed valuation of the property. For the grading of streets: La Crosse, Madison, Milwaukee, Osh- kosh, and Superior, the total cost; Racine, 40 cents per front foot. For the paving of streets and alleys and the construction or im- provement of curbing and sidewalks: Kenosha, La Crosse, Oshkosh, Baciue, and Superior, the total cost; Madison, the total cost of side- walks and two-thirds of the cost of curbing and of paving streets and alleys; Milwaukee, the total cost of paving streets, up to $3 per square yard and one-half of the remainder, if any, and the total cost of curbing and sidewalks and of paving alleys. For the construction or improvement of trunk sewers: Madison and Superior the total cost; La Crosse and Oshkosh, $1.60 per lineal foot. For the construction or improvement of lateral sewers: La Crosse, Madison, and Superior, the total cost; Oshkosh, $1.60 per lineal foot; Kenosha, from $1.41 to $4 per lineal foot; Racine, not to exceed -SI. -50 per lineal foot; Milwaukee, the total cost up to $1.60 per lineal foot. For breakwater construction or improvement special assessments are levied in Kenosha to the amount to which the property is ad- judged to be benefited, which sometimes equals the entire cost. For stone wall construction or improvement for the protection of the Lake Michigan shore special assessments are levied in Racine for a part of the cost. For the extensions of water mains Madison levies one-half the cost and Milwaukee levies the total cost up to $1.20 per lineal foot. 6. — For public services. For certain current expenses sustained or public services per- formed by the cities of Wisconsin, special assessments on real prop- erty benefited are levied as follows: For sprinkling streets: Kenosha, Milwaukee, Oshkosh, Racine, and Superior, the total cost. For oiling streets: Kenosha and Milwaukee, the total cost; Racine, an unreported proportion of the cost. For the ornamental lighting of streets in the business section of Kenosha and for Corinthian or "white way" lighting in Racine, two-thirds of the cost. For the removal of snow and ice and for cutting weeds: Kenosha, La Crosse, Madison, Milwaukee, Oshkosh, and Racine, the total cost. For repairing sidewalks: Milwaukee and Oshkosh, the total cost; Supe- rior, an unreported proportion of the cost. For cleaning vaults. La Crosse, the total cost. For scavenger work, Superior, an unre- ported proportion of the cost. SPECIFIED SOURCES OF REVENUE— WISCONSIN. 139 2. — Business taxes other than on the liquor traffic. a.— Collected without issue of license. AH the cities reported eollert without the issue of a license certain business taxes levied at rates i)resrril)ed by the statutes, as follows: The tax on net incomes ranges from 1 to (i per cent, of which 70 per cent is retained liy the city collecting, 10 per cent is pai Plus 2 per cent of gross receipts. MILWAUKEE. .\uctioneer A II toinobilo renting Biliiards and pool, each table Billposting Bowling, each alley Business vehicles for transportation of persons: Carriage, 1-horse All other Circtis Drays Drivers, vehicles for hire Emplo.vment bureau, charitable and educational E.xhibitions Express wagon, rate based on number of horses.. Intelligence'oifice Women only Jitney bus Junk shop Klondike steeplechase Loan liroker Merchant, nonresident Omnibus: Continuous use Special for picnics, etc Pawnbroker Pharmacist Runner, hotel or lodging house Scavenger, each wagon Secondhand store Show, dog and pony Tallyho or Columbian coach , 4 to 6 horses Theater Ticket broker 1 year. 1 year.. 1 year. 1 year.. 1 year.. 1 year.. 1 year.. 1 day.. 1 year.. 1 year.. 1 year. (') .1 1 year. ,1 1 year. j I year. ,1 1 year. ,1 1 year. ,i 1 yo;ir. year. day.. 1 year 1 year 1 year 1 year 1 year 1 year 1 year 1 day Each addition- al day 1 year.-' 1 year 1 year OSHKOSH. Advertising agent .\uctioneer Billposter Bowling, each alloy Cigarettes Circus, 2 performances Drain layer: Original license Renewal Dru.ggist Hack and jitney Junk dealer Menagerie, 2 performances Merry-go-round Milk dealer Pawnbroker Peddler Plumber Pool, each table Scavenger Secondhand dealer Shooting gallery Sidewalk contractor Skating rink Theater Traveling merchant 1 year 1 year 1 year 1 year 1 year 1 day. 1 year 1 year 1 year 1 year 1 year 1 day. Iday. 1 year lyear 1 year. 1 year 1 year, lyear. 1 year. 1 year. 1 year. 1 year. 1 year. 1 day. RACINE. Auctioneer Billposter Cigarettes Circus Pony Clairs-oyant, fortime teller, or palmist . . . Hawker, rate based on number of horses Jitney, per passenger capacity Junk shop Merry-go-roimd Milk dealer Pawnbroker Peddler, foot Plumber Pool, each table Revelers Theater Nickel Transient merchant 1 year 1 year 1 year 1 day 1 day 1 day lyear 1 year 1 year 1 day lyear lyear 1 year 1 year 1 year Not limited 1 year 1 year 1 day USD. 00 S.OO 10.00 50.00 5.00 3.00 5.00 500.00 2.00 2.0O 2.00 (') 3.00-5.00 50.00 10.00 10.00 25.00 S.OO 5.00 20.00 10.00 5.00 1.50.00 10.00 30.00 10.09 10.00 50.00 10.00 50.00 30.00 100.00 51.5.00 10.00 50.00 10.00 5.00 50.00 2.00 .50 10.00 1.00 5.00 25.00 3.00 1.00 100.00 10.00 1.00 3.00 5.00 10.00 20.00 2.00 5.00 100.00 »20.00 $100.00 25.00 5.00 125.00 25.00 10.00 40.00-50.00 1.00 10.00 1.00 l.OO 25.00 15.00 .50 10.00 1.00 150.00 50.00 3.00-10.00 * .\t the discretion of mayor. ' Plus 20 per cent of amount of gross sales. 140 SPECIFIED SOURCES OF REVENUE— WISCONSIN. KJND OF BUSINESS UCENSED. SUPEKIOR. Auctioneer Billiards and pool, each table Billposter Bowling, each alley Cigarettes Circus, rate based on number of cars.. Clairvoyant Dairy, rate based on number of cows Dance hall Drain layer Dray or hack, rate based on number of horses Hotel House moving Junk dealer Merry-go-round Moviiig pictures Pawnbroker Patent-medicine show or exhibition Peddler: Foot Horse Secondhand dealer Shooting gallery Period. License rate. 1 year... 1 year... 1 year... 1 year... 1 year... 1 day . . . 1 year... 1 year... 1 year... 1 day . . . lyear... lyear... 1 year... 1 year... 1 year... 1 day . . . 1 year.. . 1 year... 1 day . . . 1 month 1 month 1 year... lyear... S50.00 5.00 25.00 6.00 5.00 i. 00-300. 00 10. DO .50-1.00 10.00 1.00 5.00 2.50-5.00 1.00 2.00 10.00 5.00 25.00 125.00 20.00 5.00 15.00 5.08 20.00 KIND OF BUSINESS UCENSED. Period. I^icense rate. SU PERIOK— Continued. 1 week S60.00 1.50 Theater . 1 year. 50.00 1 dav 20.00 6. (jENERAL LICENSE TAXES. No general license taxes are imposed by the cities of Wisconsin. 4. — License taxes on dogs. Animal license taxes on dogs are levied by Wisconsin cities as follows: La Crosse, Madison, and Oshkosh, males ?1, females $2; Superior, males $1, females |3; Kenosha, males $1, females $4; Milwaukee, males and females $2; and Racine, males |2, fe- males $5. Library Use Only iih I'll'. I'll „„„,„„ iiiiiiiirjWllii'lli' D 000 280 866