Same of wholesale liquor dealers

under the old law, was required, in certain cases, to take a broker's license; by the present law it is required to take a banker's license, which covers the business of a broker.

Yet

the law gives no authority to refund any part of the fee in either

case.

Under the old law wholesale liquor dealers, who were also who have license Wholesale dealers in other goods, were required to take out a as general dealers. license for each business; while, under the present law, a license as a wholesale liquor dealer, by special provision, covers the business of a wholesale dealer; where, therefore, a party is now assessed or reassessed as a wholesale liquor dealer, his license as a wholesale dealer becomes unnecessary; yet the fee paid for that license cannot, as the law now stands, be refunded.

to

Rules in regard

dealers.

The law defines a wholesale liquor dealer to be, first, a person retail liquor who shall sell spirits in quantities of three gallons and upwards; and, second, one whose annual sales, including sales of other merchandise, shall exceed twenty-five thousand dollars; and, by express provision, a person licensed as a wholesale liquor dealer is not required to take out an additional license for the sale of other merchandise on the same premises. This exemption from additional license for the sale of other merchandise is not, by the law, extended to a retail liquor dealer; but a person holding a license as a retail liquor dealer cannot sell other merchandise without a license as a retail dealer. A person holding a license only as a retail dealer may sell merchandise to the amount of twenty-five thousand dollars, and, under a license as a retail liquor dealer only, he may sell spirits in quantities less than three gallons to the same amount; but, if he holds both licenses, the instant his sales of spirits and other merchandise exceed twentyfive thousand dollars, he ceases to be a retail liquor dealer, but comes within the definition of a wholesale liquor dealer, and must take license as such.

Lawyers, con

ers doing business

individual licenses.

Lawyers, conveyancers, claim agents, physicians, surgeons, veyancers, and oth- dentists, cattle brokers, horse dealers, and pedlers, under the new in firms, require law, though associated in business, must take license individually, and cannot be licensed as a firm. Where persons belonging to either class have taken license as a firm, such license, with the approval of the collector, may be transferred to a member of the firm, and the others must take a new license.

A party holding a license as a lawyer or claim agent is not required to take license as a conveyancer; but a claim agent cannot carry on the business of a lawyer, nor a conveyancer that of a claim agent or lawyer, without a separate license. In towns having a population of less than six thousand persons, one license may cover the business of land warrant broker, claim agent, and real estate agent, upon the payment of a fee of twenty-five dollars, the highest fee applicable to either business; but such license must specify the three occupations.

Auctioneers are not, by the act of June 30, restricted in their business to the district in which they have taken out their license. Their monthly returns, however, must be made, and the tax on their sales paid in the district where they have taken out their license. The license should be taken out in the district where they have their office or place of business; but no auctioneer

can have an office or place of business in more than one district under one license.

to persons who

of insufficiency of

Where any person shall claim an exemption from a license tax Rules in regard as dealer, manufacturer, apothecary, confectioner, eating house claim exemption keeper, tobacconist, cattle broker, builder, contractor, or insur- upon the ground ance agent, because of his annual receipts being less than the receipts. sum which determines the liability according to the act, it will devolve on him to show to the satisfaction of the assistant assessor that his annual sales or receipts do not exceed that sum; and the assistant assessor may demand of him a statement in writing of his actual and estimated receipts. If he shall fail to satisfy the assistant assessor of the amount of his receipts or sales, the assistant assessor may make whatever examination may be in his power, and assess the license tax as in his judgment may appear just. If he should be unable to obtain evidence sufficient to justify him in making an assessment, it will be his duty to report the case to the assessor, who may proceed under the 14th section of the act to elicit the necessary evidence, on the basis of which the assessment may be made.

License of wholesale dealer

not to be based up

The license of a wholesale dealer will not be for a less amount than his sales for the previous year, except in the case specified in paragraph two of section seventy-nine. The year will be the on a less sum than year next preceding the 1st day of May.

Where the amount of the license fee is fixed, and not graduated by the amount of sales or otherwise, the reassessment may be made upon the application for the existing license.

his sales for the previous year.

Where the license fee is fixed.

gross receipts ex

By the forty-ninth paragraph of the seventy-ninth section of License required the act of June 30, a license fee of ten dollars is "required of of every one whose every person, firm, or corporation engaged in any business, trade, ceed $1,000. or profession whatsoever, for which no other license is herein required, whose gross annual receipts therefor exceed one thousand dollars."

This is a very general and sweeping provision. It applies

1st, To "every person, firm, or corporation" engaged as stated.

reference to li

A license, though procured by a firm, will not protect a person Regulations in belonging to the firm and prosecuting an independent business; censes under artinor will a license to a corporation protect its corporate members cle 49 of section 79 or employés. A man may be one of a firm requiring a license, one of a corporate company requiring a license, and, at the same time, a clerk of the same or of another firm or corporation, and be compelled to pay a license fee as such clerk. His business, as employé, is separate from that of the firm or corporation so far as concerns him individually. The license fee is the purchase of a personal privilege, or rather, perhaps, a tax on the personal employment of the taxpayer, and inures to the benefit of no third person, whatever may be the relation between the parties. The act regards corporations in their legal character as artificial persons, and partnerships as quasi corporations having a legal existence separate and distinct from the individuals by the aggregation of whom they are respectively constituted. In States where the local law allows a married woman to act as a femme sole, she will be subject to the license duty if she pursues a business which yields the prescribed amount. Minors in business incur the same liabilities for licenses as adults.

Enumeration of persons liable.

Exceptions.

2d. The business, trade, or profession mentioned in the act is limited to such as no other license is required for. But in a person already licensed for one business pursues another, which yields him more than one thousand dollars, he is obliged to pay a separate license fee. The business, trade, or profession requiring a license fee, must be one which of itself yields over a thousand dollars. If a person should carry on two trades one of a tailor, for instance, and one of a shoemaker or should pursue the profession of a clergyman, and at the same time teach school, from each of which pursuits his receipts should not exceed one thousand dollars, he would not be required to pay a license fee. For though the license is to the person, it is for the business, and the business which demands it must, without aid from other sources, produce a sum in excess of that mentioned in the statute. Different varieties, or branches of the same kind of business, do not come within this principle, and care on the part of the revenue officers is necessary to distinguish between what is and what is not a kind of business different from some other kind.

Among those persons who may be liable to take license under this paragraph may be enumerated the following, as examples, to wit: Clergymen, teachers, farmers, artists, boarding-house keepers, bookkeepers, gardeners, nursery men, express men, teamsters, truckmen, bricklayers, bank tellers, presidents and cashiers of banks, substitute brokers, painters, and blacksmiths (when not manufacturers); persons carrying on saw mills, clover, grist, or other mills (when not manufacturers); superintendents, managers, agents or officers of companies or corporations; firms, companies, or corporations organized for any business not requir ing any other license, such as railroad and insurance companies, &c., &c.

An office held under the Federal or under a State government is not either a business, trade, or profession, in the meaning of the act. The commission which the officer holds of the executive authority, or appointing power, is his sufficient license. Assessment of The licenses assessed or reassessed will, by regulation of this reassessed returna- department, be returned by the assessors in their regular monthly ble in monthly lists.

licenses assessed or

· lists.

Omissions to be

lists.

In cases where it is discovered that the names of persons, or returned in special objects liable to tax or duty, were omitted from the annual list of May, 1864, the same should be returned on a special list, and the assessment and collection will be made as on a monthly list. Such special list should be attached to and returned with a monthly list, and the aggregate amount of both should be stated in the accompanying aggregate list.

JOSEPH J. LEWIS, Commissioner.

to

100

Collection District, State of.

Deputy Collector :

Warrant of distraint.

Whereas, in pursuance of the provisions of the Acts of Congress of the United States to provide Internal Revenue to support the Government, to pay interest on the public debt, and for other purposes, the several persons and firms named in the list or schedule signed by me, and hereto annexed, have become chargeable with, and are indebted to the United States for, the taxes assessed against them, respectively, in the amount set forth opposite the name of each in the aforesaid list or schedule, together with the penalty as therewith stated, amounting in the aggregate --- Too dollars, for neglect to pay the said tax when the same became due; AND WHEREAS more than ten days have elapsed since payment of said taxes was demanded of each of said persons or firms, and as they still neglect and refuse to pay the same: You are hereby commanded to distrain upon so much of the goods, chattels, and effects of each of them, respectively, if any such can be found, as may be necessary for the payment of the taxes and penalties due and owing by them, respectively, as set forth in the aforesaid schedule, and also for the payment of all necessary and reasonable fees and expenses of each said distraint, with the commission chargeable by law. And you will safely keep all property so distrained, and do all things needful and necessary to be done in the premises, as required by law, before the sale thereof. But in case sufficient goods, chattels, and effects cannot be found, then you are hereby commanded to seize so much of the real estate of each of said persons or firms as may be necessary for the purposes aforesaid. And for so doing, this shall be your WARRANT; of which make due service, and return to me at this office.