1887 Land Agents. Auctioneers. Reports. Penalty. stables. 6th. Land agents shall pay a license tax of twenty-five dollars ($25). Auctioneers for the sale of lands or other property shall each pay a license tax of ten dollars, and, in addition thereto, a tax of one-half of one per cent. upon the gross amount of sales made by them; all auctioneers for the sale of lands or other property shall, on the first Monday of July next, and each and every month thereafter, render to the Tax Collector of their respective counties a full and accurate report and statement in writing, to be sworn to before some one qualified to administer oaths, of all sales made by them, not heretofore reported, and shall at the same time pay over to the Tax Collector the amount of tax due thereon, taking his written receipt therefor in duplicate, and send one of said receipts, with a copy of his report of sales for the preceding month, to the Comptroller. Any auctioneer that neglects to make such statements to the Collector and Comptroller, or to pay over said tax, as required by this act, shall be deemed guilty of a misdemeanor, and, on conviction, shall be punished by a fine of not less than fifty, nor more than one hundred dollars, or be confined in the county jail for a term not exceeding six months, at the discretion of the court, and to [be removed] from office; Provided, That auctioneers in towns or cities having less than 2,000 inhabitants shall be exempt from the provisions hereof. 7th. Keepers of livery, sale or feed stables, where not less Livery and feed than five and not more than ten horses or mules are kept for hire, sale or feed, shall pay in each county a license tax of fifteen dollars; where more than ten and not more than fifteen horses or mules are kept for hire, sale or feed, twenty dollars, Circuses. Shows. Minstrels. Managers of theatres. 8th. For each circus there shall be paid a license of one hundred dollars ($100) in each and every county in which they may exhibit, and no fractional license shall be issued to circuses. Theatrical shows or minstrel troupes or other traveling exhibitions shall pay a license tax of ten dollars ($10) in each county in which they may exhibit; Provided, That managers of theatres, or in buildings erected or fitted up as theatres, and employing traveling troupes, theatrical, operatic or minstrel, to give performances in such theatres, shall be allowed to give as many such performances as they wish in such theatres on payment of a license of twenty-five dollars per annum; shows commonly Variety shows. known by the name of "variety shows" of a theatrical, minstrel, or spectacular character, and all shows that combine any of said characteristics, in which females are employed as waiters, shall pay a license tax of twenty dollars ($20) for each performance given by them; Provided, That local amateur performances, or exhibitions for charitable purposes, shall be exempt from the provisions hereof. Amateur and charitable excepted. 1887 peddlers of 9th. Hawkers or vendors of medicines, drugs, or other preparations purporting to possess medicinal virtues, that shall attempt to dispose of the same in connection with public exhi- Hawkers and bitions of any kind, or that by harangues or other means, medicine. practices or devices shall attempt to induce the assembling of crowds for the purpose of disposing of such medicines or drugs, shall be required to pay a license tax to the State of one hundred dollars ($100) in each city, town or place, and for each day in which they may so attempt to sell such medicines; and no fractional license shall be issued in such cases. 10th. Owners or managers of each boat used wholly or in part for peddling, of less than twenty tons, shall pay for license Peddling boats. ten dollars, and for more than twenty tons shall pay for license thirty dollars; hawkers and foot peddlers shall each pay for Hawkers and license ten dollars; Provided, The words peddlers and hawkers peddlers. shall not apply to the vendors of religious books. Peddlers with horse and cart or carriage shall pay for license twenty dollars; Provided, That boats and carts engaged in the sale of Vegetables, &c., vegetables and plantation products, fish and oysters, shall not excepted. be considered as peddling boats or carts. 11th. All banks or bankers, banking firms, or brokers, having fish and oysters a capital stock of one hundred thousand dollars or more, shall Banks, brokers, pay a license tax of one hundred dollars; having a capital stock &c. of fifty thousand dollars and less than one hundred thousand dollars, shall pay a license tax of fifty dollars; having a capital stock of twenty-five thousand dollars and less than fifty thousand dollars, shall pay a license tax of thirty dollars; having a capital stock of twenty-five thousand dollars or less, shall pay a license tax of twenty dollars. Every incorporated or other bank, and every person, firm or company having a place of Definition of business where credits are opened, the deposi: or collection of banks. money or currency subject to be paid or remitted upon drafts, checks or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes, are received for discount or for sale, shall be regarded as a bank or banker, and subject as such to the provisions of this act. Each express company doing business in this State shall Express compay to the State Treasurer five hundred dollars annually before panies. it shall transact business in this State. Any person that knowingly acts as agent of any express company before it has paid Penalty for the above tax payable by such company shall be deemed guilty agent to do of a misdemeanor, and upon conviction thereof shall be pun- out license. ished by a fine not less than fifty nor more than one hundred dollars, or confined in the county jail not more than six months. business with 12th. Every steamboat engaged in the business of transport- Steamboats. ing passengers and freight in the waters of this State, when not touching at any point outside of the jurisdiction of this State, 1887 Penalty. s'll pay a license tax of one hundred dollars to the Tax Col lector of the county where their principal office is located; Provided, however, That any steamer having paid a tax upon a regular assessment in any county of this State shall be exempt from the provisions hereof. Any owner or manager of any boat or vessel violating the provisions of this act, or refusing to show his or their license to any Collector upon request to do so, shall be liable to have his vessel levied upon by the Tax Collector of the county where the boat or vessel may be, and sold for the non-payment of such license and the costs that may accrue, the same as personal property. 13th. No merchant, storekeeper or other person shall keep for Pistols, Bowie sale or sell pistols, bowie knives or dirk knives, without first paying a license tax of one hundred dollars. knives and dirks. Penalty for doing business without a license. SEC. 10. Any person or persons that shall carry on or conduct any business or profession for which a license is required, without first obtaining such license, shall, except in such cases as are otherwise provided for in this act, be guilty of a misdemeanor, and upon conviction shall be punished by a fine of not more than double the amount required for such license. The Seizures for li- payment of all license taxes may be enforced by the seizure and sale of property by the Collector. And it is hereby made the special duty of Tax Collectors and County Judges to report to the Comptroller and State Attorney any violation of this section. cense tax. Licenses and blanks. SEC. 11. Every State or county license shall be furnished by the County Judge, under his seal of office, to the Tax Collector on the blanks supplied by the Comptroller, after signing the same and taking his receipt therefor, and the Tax Collector shall fill out and sign each license before issuing the same to the person or persons paying him the necessary amount therefor. The Tax Collector shall make a duplicate of each license Duplicate filed issued in the book furnished him by the County Judge for that with clerk. Exhibition of license. Penalty. Monthly state moneys by ColCounty Judge. ments of license 1 ectors and purpose, and shall file such duplicate license with the County. Judge for record. And the person or persons obtaining such license shall keep the same exhibited conspicuously at their place of business, and upon their failure to do so shall be subjected to another license for engaging in or managing the business, profession or occupation for which such license was obtained. SEC. 12. Each County Judge shall transmit to the Comptroller on the first Monday of each month, in each year, a statement showing the amount of money received for State licenses under the provisions of this act, and shall publish said list in some newspaper printed in said county by two insertions in each year; and to the County Commissioners of all money received for county licenses during the preceding month, jury. 1887 with the name of each person paying the same, the amount paid by each, the date of such payment, and the business or profession for which the same was issued, and said statement shall be signed by the County Judge, and the Tax Collector shall pay Payments to the amount collected by him for State licenses to the State State Treasurer. Treasurer on the first Monday of each month. The County Judge shall report to the grand jury at each term of the court Report to grand the names of all persons that have procured licenses under the provisions of this act. The Comptroller of the State of Florida. shall furnish such blanks as are required for licenses, in book Comptroller to form, to the County Judge of each county, who shall give his receipt therefor, stating the number of blank licenses in each book received, and the County Judge shall return each book for examination at any time when requested to do so by the Comptroller. furnish licenses (County Judge SEC. 13. Any County Judge or Collector that shall neglect so to make return, shall be removed from office; and any Col- Penalties lector failing to make such report as herein required, or to pay and Collector.) the amount collected to the State or County Treasurer, as the same may be payable, shall be deemed guilty of embezzlement, and shall be liable to the penalties prescribed for larceny of the amount withheld. SEC. 14. A poll tax of one dollar shall be levied upon each male person over the age of twenty-one years and under the Poll tax. age of fifty-five years, which tax shall be paid into the county school fund. DUTIES OF ASSESSORS. SEC. 15. Between the first day of January and the first day of July in each year, the Assessor in each county, with the aid Assessment. of such assistant assessors as may be nominated by the Assessor and appointed by the County Commissioners, shall ascer tain, by diligent inquiry, the names of all taxable persons in his county, and also all their taxable personal property and all taxable real estate therein, on the first day of January of such year, and shall make out an assessment roll of all such taxable property. And the Assessor or his assistant shall make at least Visits. two visits to each precinct for the purpose of receiving tax returns, after having given ten days' notice of such visit. The assessment of personal property shall be made separate and apart from the assessment of real estate. Assessment roll SEC. 16. He shall set down in the assessment roll in separate columns, according to the best information he can obtain: 1st. The names of the persons subject to poll tax or owning Polls. personal property in the county, and the number of their dis trict. 2d. The number of neat and stock cattle. 3d. The number of horses, asses and mules. Live stock. 1887 Household and other property. Value. trustees and 4th. The number of sheep and goats. 6th. The value of all household and kitchen furniture, books, watches, silverware, moneys in possession or at interest, or capital invested in trade, including notes and accounts. 7th. The full cash value of the taxable personal property owned by or to be taxed to such person as provided by law. SEC. 17. When a person is assessed as a trustee, guardian or Assessment as executor, or administrator, a designation of his representative guardians. character shall be added to his name, and such assessment shall be entered upon a separate line from his individual assessment, and shall embrace all the personal property so held by him in such representative character. SEC. 18. The Comptroller shall prepare blank assessment rolls, Comptroller to which shall be forwarded to the several Assessors, previous to the first day of January, for each and every year. forward rolls. Assessors to require oath as to personal property. SEC. 19. Every Assessor shall require any person giving in the amount or list of his personal property to make oath before him that the same is full and correct, and any person refusing to make such oath shall not be permitted afterwards to reduce the valuation made by such Assessor of his personal property for that year. SEC. 20. All personal estate liable to taxation, the value of When Assessor which shall not have been specified under oath as aforesaid, shall be estimated by the Assessor at its true cash value, according to his best judgment and information. tot value prop erty. Lands. Assessors to correct errors. How land described. MODE OF ASSESSING LANDS. SEC. 21. The lands in each county in this State subject to taxation, and not included in the limits of incorporated towns and cities and laid off in lots and blocks, shall be assessed by townships; and in making the assessment the Assessor shall begin with the lowest numbered section in each township, and shall assess each lot, tract or parcel of land therein in accordance with the description as returned for taxation by the owner or agent; Provided, The Assessor may correct any errors in the descriptions so returned; and if the owner or agent fails to make such returns, the Assessor shall assess all lands not returned in accordance with the legal sub-divisions of the section, giving the parts of section and number of lots according to the government survey; and the Assessor shall continue in his assessment roll the description and assessment of the remaining sections in the township in the order of their numbers and in the same manner, and he shall then assess all the other townships in his county in the like manner; Provided, That when private surveys of land have taken the place of the government surveys, and the land is known, designated and described only by such private surveys, the descriptions in the assessments shall |