Under the amended Constitution of 1861, as under the original of 1845, the legislature had the power to. lay an income tax. A Beginning of income taxation was made in the act of January 13, 1862, which imposed on each person having a fixed annual salary, whether as a public officer or by private contract, 25 cents on each $100 of such, salary over $500 1 The tax was self assessed and no penalties were prescribed for failure of returns. This salary tax was not re-enacted in the act of December 16, 1863, which applied the principle of income or receipts taxation to the merchandise business, as it had been applied to the liquor business in the act of December 15, 1863. It was not until November 15, 1864, that the principle was extended, though it was yet so restricted as to make the tax an occupation tax rather than an income tax in the accepted sense of the term. Dentists and lawyers became subject to a tax of 2 per cent on the gross receipts from their professions, and presidents, directors, conductors, engineers, secretaries and clerks of railroad companies, and doctors to a tax of 1 per cent. Those engaged in agriculture and mechanical pursuits and those in general who enjoyed fixed incomes were not taxed on their income as such. The income tax as thus levied was therefore a partial one.