To Collectors of Revenue

[left column]
Office of Comptroller
Tallahassee, Fla., March 21, 1873
The following licenses are imposed by the law entitled An Act
for the Assessment and Collection of Revenue in this state, laws
of Florida, 1872, page 36, and are to be collected for State
purpose:
1-Hotels and Boards House
Keepers of Hotels or Boarding Houses having accommodations
for 50 or more lodgers or boarders $100.00
Having accommodations for 25 to 50 lodgers or boarders 50.00
Accommodations for 10 to 25 lodgers or boarders 25.00
All other Lodging, Eating or boarding Houses, and Eating Tables
or Booths 10.00
2-Keepers of Billiard Tables, Pool Tables,
and Bowling Alleys, for use.
For each Table or Alley 10.00
3-Dealers in Liquors
Dealers in Spirituous, Wine or Malt Liquors in quantities less
than one quart 100.00
Quantities of one quart or more 50.00
4-Soda Fountains
Keepers of Soda Fountains, each Fountain used 10.00
5-Professions.
Lawyers, Doctors, Dentists, Druggists, Photographers (including
Daguerrean or Ambrotype Artists,) each 10.00
6-Insurance Agents
For each Company represented by them 10.00
7-Auctioneers, Land Agents, &c
Auctioneers and General Agents for the sale of Land, &c 10.00
And in addition thereto, a tax of one per cent on amount of sales in
each year for the year preceding the 1st of March in each year. Such
sales to be ascertained upon the oath of the Auctioneer or Agent, who-
shall be deemed guilty of a misdemeanor for refusing to make such statement
under oath, and shall be subject to a fine of not less than $50.00
8-Livery Stables
Keepers of Livery Stables where more than two horses are kept
for hire 20.00
For each additional five horses 10.00
9-Public Amusements
Each Circus shall pay in each and every country in which they
may exhibit a State license of 50.00
10-Theatres, Shows, or Minstrel Troupes
in each and every county in which they may exhibit 10.00
Note-Local amateur performances or exhibitions for charitable purposes
are exempt from this tax.
11-Peddlers.
Boats used wholly or in part for peddling less than 20 tons. 10.00
More than 20 tons 50.00
Hawkers and Foot Peddlers 10.00
Peddlers with horse and cart or carriage 20.00
Note-Boats and Carts engaged in the sale of vegetables or plantation
products, fish and oysters not by the barrel, are not subject to this tax.
12-Butchers
Butchers who buy for the purpose of selling from any market
stall or cart 10.00
13-Express Companies
Agents of any Express Companies in any city or town having a
population of 1000 or more 20.00
Population of less than 1000 10.00
14-Banks, &c.
All Banks and Bankers, Bank ag. Firms and Brokers, or Dealers
in Exchange 100.00
Note.-Persons not engaged generally in Banking, Brokerage, or in
Exchange, are not liable to this tax.
Any person or person who shall engage in any business for which a
License is required, without first obtaining such License, shall be guilty
of a misdemeanor, and punished by a fine not less than double the amount
required for such License; and the payment of all License Taxes may be
enforced by the seizure and sale of property by the Collector.
License Taxes must be collected by the Collector, who will give a receipt,
and upon this receipt the County Clerk must issue a License, (upon
the party paying him a fee of fifty cents.)
The License from the Clerk is necessary, and the simple fact of persons
paying the Tax to the Collector will not exempt them from the penalties
of the law for doing business without first "obtaining a License." All
Licenses expire on the first of March next after their issue, and a full
License Tax must be paid, through the License may expire (by the terms of
the law) in one month after its issue.
The County Clerk must forward to the Comptroller, and the Tax Collector
must forward to the Treasurer, on the first days of January, April,
July and October, in each year, a statement showing the amount of Licensors
issued, the amount of money received when the License was issued,
and to whom and for what purpose or business; and the Collector
must, at the times required by the 2nd section of the Act to provide for the
more Efficient Collection of Revenue, approved February 14, 1873, transmits
to the State Treasurer all money received by him for Licenses, either by
Registere [sic]/ Letter or Express. Any Clerk or Collector who shall neglect
to make returns shall be removed from office. And any Collector failing
to transmit such amount as herein required, or to pay over the same to the
State Treasurer, shall be deemed guilty of embezzlement, and shall be
liable to the penalties prescribed for larceny of the amount withheld.

C.A. Cowgill, Comptroller.