Sec. 38. License taxes.
   That in addition to the subjects listed for taxation, the commissioners may levy a tax on the following subjects, the amount of which tax, when fixed, shall be collected by the town collector immediately, and if the same be not paid on demand, the same may be recovered by suit on the articles upon which the tax is imposed, or any other property of the owners may be forthwith distrained and sold to satisfy the same, viz.:
   1.    Upon all itinerant merchants or peddlers selling or offering to sell in the town, a tax not exceeding fifty dollars per year, except such only as selling books, charts or maps.
   2.    On every bowling alley, and every billiard table, and every pool table, and every bagatelle table, and every other table or gaming contrivance, the object of which is gain, and for the use of which a charge is made, a tax not exceeding fifty dollars, reserving the right to remove it or them at any time as a nuisance.
   3.    On all keepers of eating-houses or restaurants, fish or meat or vegetable or bread stands or fruiterers, a tax not exceeding twenty-five dollars per year.
   4.    Upon every company of circus riders who shall exhibit within the town or with-in one mile thereof, a tax not exceeding one hundred dollars for each day, the tax to be paid before the exhibition, and if not, to be double.
   5.    Upon every person or company exhibition [exhibiting] in the town stage or theatrical plays, sleight-of-hand performances, rope-dancing, tumbling, wire-dancing or menageries, a tax not exceeding fifty dollars for every day they exhibit.
   6.    Upon every exhibition for reward of artificial curiosities (models of useful inventions excepted) in the town, a tax not exceeding twenty-five dollars, to be paid in advance.
   7.    Upon each show or exhibition of any kind, and on each concert for reward, and on every strolling musician, except for charitable purposes, a tax not exceeding ten dollars, to be paid before exhibition.
   8.    On every license to sell wines, cordials, malt and spirituous liquors, a tax not to exceed two hundred dollars, reserving the right in each instance to levy a tax on wines, malt and spirituous liquors as merchandise.