Licenses for the sale of vinous, spiritous, malt or brewed liquors at retail in quantities not exceeding one quart are rated as follows: $500 in cities of the first class; $300 in other cities; $150 in boroughs and $75 in townships. In cities of the first class four-fifths shall be paid for the use of the city and county, and one-fifth for the use of the Commonwealth; in cities of the second and third class twofifths shall be paid for the use of the city, two-fifths for the use of the proper county, and one-fifth for the use of the Commonwealth, in all other cities or boroughs, three-fifths shall be paid for the use of such city or borough, one-fifth for the use of the proper county, and one-fifth for the use of the Commonwealth; in townships onehalf shall be paid to the township, one-fourth for the use of the proper county, and one-fourth for the use of the Commonwealth. Act of May 13, 1887. (Pamphlet Laws 1887, page 111.) All stock brokers, exchange brokers, merchandise brokers and bill brokers are required to pay for the use of the Commonwealth a license equal to three per centum upon the estimated amount of their annual receipts, as fixed by the mercantile appraiser of their county. Peddlers, on foot, $8; with one horse and wagon, 840; with two horses and wagon, $50. Theatres, circuses and menageries, in Philadelphia, $500, for one year; in Allegheny county, $200; in every other county, $50. Notaries public appointed by the Governor are required to pay for their commissions $25 before the same are issued. All persons engaged in the sale of goods, wares and merchandise, and who have a store, warehouse or other place for the purpose of making such sales, are rated by the mercantile appraiser of the proper county, and required to pay a license to the Commonwealth ranging from $7 to $1,000, in proportion to the sales made by them. In addition to the foregoing revenues public officers of the State are required to collect, for the use of the State, fees, as per the fee bills established by law, and pay the same into the State treasury every three months. Boom Companies. Incorporated boom companies are required to make return to the Auditor General on or before the 31st of December of each year, on oath, the number of logs annually rafted by them, and to pay to the Commonwealth a tax of $100 on each one hundred thousand of logs rafted by them as aforesaid. Act of 1870. Vacant and Unpatented Lands, The revenue derived from lands is the purchase money and interest thereon due the Commonwealth on all vacant and unpat ented lands. New York, Lake Erie and Western Railroad Company. The New York, Lake Erie and Western Railway Company are required to pay annually to the Commonwealth the sum of $10,000 for the privilege of constructing a portion of their road through the counties of Susquehanna and Pike, in this State. Manufacturing Companies. Manufacturing companies, except those engaged in making malt, spiritous or vinous liquors, or gas, are exempt from taxation on their capital stock. Revenue act of 1885, section 20. (P. L., 1885, p. 199). They are, however, taxable upon their loans and bonded indebtedness as other corporations, the corporation being in such case merely the collector of the tax, which tax cannot therefore be said to be "laid upon manufacturing corporations" within the meaning of the act of 1885, but is rather laid upon the holders of the bonds or loans through the corporation. within the exemption of the act corporations must be purely manufacturing companies, and if any portion of the capital stock of a company is invested in the purchase of goods and wares manufactured by others, and sold by such corporation, such portion of capital so invested is taxable. To come Revenue of the Commonwealth of Pennsylvania. SUMMARY OF RECEIPTS AT THE STATE TREASURY FROM DECEMBER 1, 1886, TO NOVEMBER 30, 1887. 1. Lands, $3,526 21 2. Tax on corporation stock and limited partnerships,. 1,702,057 04 776,388 12 3. Tax on gross receipts (corporations), 4. Tax on gross receipts (notaries public), 5. Tax on gross premiums, 6. Tax on logs, 7. Tax on stock of banks, safe deposit and trust 3,015 96 42,619 39 431,628 14 81,596 92 23. Auctioneers' licenses, 9,004 67 3,064 76 25. Theatre, circus, etc., licenses, 26. Pamphlet laws,. 27. Bonus on charters, 28. Accrued interest, 29. Notaries public commissions, 14,025 37 402 60 148,624 56 987 33 15,575 00 |