Chap. 57.—An ACT amending an act entitled an act amending the 68th
chapter of the Code (edition of 1860), in relation to the Assessment of
Taxes on Licenses, passed February 13, 1866,

Paseed April 19, 1867.

Be it enacted by the general assembly, That the thirty-
eighth chapter of the Code (edition of eighteen hundred and
sixty), as amended by the act passed February thirteen,
eighteen hundred and sixty-six, shall be and the same is
hereby amended and re-enacted so that, with the amend-
ments, the said chapter shall read as follows:

1. The several licensed subjects of taxation shall be classi-
fied by schedules as follows, to wit:

SCHEDULE A.

Licenses to sell.

No person shall, without a license authorized by Jaw, sell,
contract to sell or offer to sell, for himself or for others, for
profit or on commission, or for other compensation, any per-
sonal property by deed or other writing, by delivery, sample,
card or other representation, including as such coal oil, salt
and copperas water, except as follows, to wit:

First—The owner of any such property, except coal oil,

salt and copperas water, may sell the same without a license,

if it was acquired, for person: al use, in payment of a debt, or
In the usual course of trade, devise or Inheritance, and not so
acquired for sale for profit.

sec A farmer or planter may sell the products of his
farm, except as aforesaid.

Third—A_ publisher may sell books, pamphlets or other
periodicals at the place of publication, and the publisher of a
newspaper printed and published in this state may sell the
same at the place of publication and clsewhere in this state
without a license. :

Fourth—Teachers, officers or trustees of any college, school
or seminary of learning. may sell at such college, school or
seminary, text-books to the students thereof:

Witth—Any article of merchandise or trade (except wine,
spirituous or malt liquors, or any mixture of any of them),
made in this s.ate wholly and exclusively by the manufac-

turer's personal labor, may be sold by the manufacturer, at
the place of manufacture and elsewhere in the state, by him
in person, provided the amount of such sales elsewhere does
not exceed tive hundred dollars per annum, without a license.
But all articles partially made elsewhere and put together,
or otherwise completed by such manufacturer, shall, if sold,
be sold under a license.

Sixth—Horses, mules, asses, jennets, cattle, sheep, hogs or
any other live stock raised on any farm, or which have re-
mained there as Jong as three months as the property of the
owner or tenant for a year of such farm, may be sold at such
farm, or may be driven away and sold (before being slaugh-
tered) at any other place withont a license. "

Seventh—A miller may sell flour or meal made from the
products of his own farm, or which may be ground from
tolls. )

Eighth—A person may sell wood or lumber from his own
land, cut or sawed by himself, or by others for him.

erchants sales.

2. Any person licensed as a merchant may sell any per-
sonal property, including,as such, coal oil, salt and copperas
water, and may manulacture and sell medicines, except as
follows:

First—He shall not sell wine, ardent spirits, malt Hquors
or cider, or any mixture of any of them, without a separate
license therefor.

second—He shall not buy and sell gold or silver coin,
bonds and other evidences of public debt, or any certificates
of indebtedness of any corporation.

3. Every merchant shall pay a specific tax for the privilege
ofselling in this state. In addition to such specific tax, every
merchant shall pay for said privilege a further sum on the
amount of sales to be made during the licensed term other
than sales of goods imported directly into this state by the
importer, and sold without breaking bulk, to be ascertained
as tullows: If the merchant has been in’ business as such,
Whether under a license or not, in the county or corporation
Where he applies for a license for twelve months next pre-
ceding, the sales during the succeeding year shall be assumed
to be at least equal to the sales of the preceding year; and it
may be determined that they will exceed those of the preced-
ly year. Tf the business has only been carried on part of the
year preceding, then the amount of sales of the preceding year
may be ascertained by adopting the sales for such part of the
year as an approximate basis tor averaging the same tor the en-
urevear. Ifamerchant isa beginner, he shallstate the amount
of his probable sales for and during the time the license he
Proposes to obtain will continue. In all such cases of con-
Jectural sales, the amount thereof may be determined by as-
certaining the amount of purchases made and to be made, and
adding the per cent. of profits made or to be made on the
Sales, and adopting the aygregate as the amount of sales. In
all such cases the license shall specify the amount of the goods,
wares and merchandise to be sold under such merchant's
license, including profits. Ifthe amount of the goods author
ized to be sold under such license shall have been sold, the
license thereafter shall be deemed to be void; but if the mer-
chant, who isa beginner, desires an enlargement of the amount
of sales, he may apply for a new assessment and new license
tor the privilege of selling the additional quantity desired;
Which shall be granted upon the payment of the tax on the
sales, without the specific tax. For the purpose of ascer-
taining whether the amount of eoods authorized by such
license to be sold have been sold, it shall be the duty ot every
merchant, who is a beginner as aforesaid, on the first day of
August, November aud Febr uary of each year, to make re-
port in writing, on oath, to the commissioner of the revernnne
tor the district in which the merchant was licensed, showiny
the amount of goods sold by him within the pr eceding three
months. If any such merchant shall fail to make such re-
port, the commissioner shall assume that all the goods an-
thorized to be sold by the license have been sold, and shal!
proceed to make a new assessment, after examining the mer-
chant on oath, or upon such other evidence as he may be aliie
to obtain, in the sume manner and to the same etfect he wou! vd
do if application, had been. made to him for an enlargement
of the license aforesaid. If any person shall bring goods into
this state at a time when, by an assessment, he cannot pro-
cure a license for the full term of one year, and he desires to
have such goods sold by auction, the commissioner may as-
sess the tax at arate equal to the tax for one year. Any
person violating the provisions of this section, shall pay a
fine of not less than five hundred dollars nor ‘more than five
thousand dollars tor each offence

+, No change in the name of the firm, nor the taking in of
a new partner, nor the withdrawal of one or more of the
firm, shall be considered as commencing business; but if any
one or more of the partners remain in the firm, the business
shall be regarded as continuing; and if the firm dissolve, and
each partner or any number of them continue business, any
tax on the sales or profits of the business, which might other-
wise be chargeable to the firm, may be apportioned amongst
them, according to the justice of the ease. As one of the
means of ascertaining the amount of the license tax, the eom-
missioner shall propound interrogatories to such merehant,
and may use such other evidenee as he may procure. Such
interrogatories shall be answered on oath. Any person vio-
lating the provisions of this section shall pay a fine of not
less than fitty dollars, nor more than one thousand dollars, for
each offence.

Commission merchants.

do. Any person licensed as a commission merchant may sell
any personal property except wine, ardent spirits and malt
liquors, gold or silver coin, bonds, certificates of public or
private debts, or other securities, which may be left witb or
consigned to him for sale. But he shall not purchase pro-
perty, or any interest therein, and sel) the same under such
license. Such merchant shall pay a tax on such sales, or on
the commissions charged for such sales, as the legislature may
from time to time impose; and all sales, whether made tor
compensation or not, and all commissions and other com-
pensation of every kind received, whether the same be for
brokerage, insurance or other services or assurances, shall be
held to be subject to such tax as may be imposed. Any
person buying on commission, shall be deemed a commission
merchant, and subject to the provisions of this act. Any per-
son buying or selling contrary to the provisions of this see-
tion, or who shall in any manner violate the same, shall pay a
fine of not less than fitty dollars nor more than one thousand
dollars for each offence. ,

Liquor merchants,

}, sA separate license to sell wine, ardent spirits, malt
hquors, cider, or any mixture of any of them, sball be ob-
tained in addition to a license to envave in or fellow any
other licensed business, occupation or profession; but such
separate cense shall not authorize the sale of wine, ardent
spirits, malt liquors, cider, or any mixture of any of them,
to be drunk at the place where sold. No person shall sell
wine, ardent spirits, malt liquors, cider, or any mixture of any
of them, to be drunk at the place where sold, except the
keeper of a licensed ordinary, or the keeper of a licensed
eating-house. Betore a license shall be granted to keep an
ordinary or cating-house, application shi ll be made to the
court of the county or corporation in which it is to be kept,
for permission to keep the same, and upon said court being
satisied and entering of record that the place where the same
isto be kept is convenient and suitable, and that the appli-
cant is a person of sobriety and good character, and upon
giving a certificate to that effect, the said license may be
granted, but not until then. If the court refuse such certiti-
eate, the refusal shall be entered of record, and shall not be
reversed or revoked until the following March or April term,
unless by a court composed of the same justices to whom the
said application was made, or of a majority of the acting jus-
tices of the county or corporation, summoned for the pur-
pose, the expense of summoning and holding satd court,
Where the same is specially summoned for the said purpose,
shall be borne by the applicant. Under a separate license to
sell ardent spirits, as first above mentioned, the person
licensed may, in addition thereto, sell wine, malt liquors,
cider, or any mixture of any ot them, without any additional
tax, nulesa and until the legisl: ature shall otherwise preseribe
hy fixing a different rate of tax for the sale of either. If a
law shall impose a tax on the amount of sales, the license
Shall specify the amount to be sold under such license, and
When such amount is sold, the license thereatter shail be void.
The amount of such sales shall be ascertained and deter-
mined in the same manner, and under the same rules, reports
and restrictions prescribed in this act in relation to mer-
chants: provided, that distillers may sell liquors manufac-
tured by them at the place of manufacture, in quantities
not less than one gallon, without a special license: provided,
that no license shall be granted to sell by retail, ardent spirits
malt liquors. or any mixture of any of them, until a certific ate
is obtained from the court of the county or corporation in
the mode and to the effect the same is required to be obtained
by the keeper of an ordinary. If any person shall in any
manner violate this section, he shall pay a fine of not Tess
than thirty dollars nor more than one thousand dollars for
each offence.
Sample merchants.

7. Any person who shall sell, or offer to sell any goods,
wares or merchandise by sample, card or other representa-
tion, shall be deemed to be a sample merchant. But nothing
in this section shall prevent a licensed merchant from exhibit:
Inga specimen of his goods, wares and merchandise to his
customers, in the county or corporation in which his license
issued, nor shall it prevent the exhibition of a sample of any
property which the person exhibiting the same is authorized
to sell without a license. Any person who shall sell or otter
to sell, in violation of this section, shall pay a tine of not less
than one hundred dollars, nor more than five thousand dol-
lars, for each offence.

Sales by peddlers,

&. Any person who shall carry from place to place any
goods, wares or merchandise, and offer to sell or ac ‘tually sell
the same in transitu or otherwise, shall be deemed to be a
peddler; and any person licensed as a peddler may sell any
personal property a merchant may sell, or he may exchange
the same tor other articles; and whenever a license is granted
toa peddler to sell such goods, wares or merchandise, his
Hieense shall confer authority to sell at any house or place
Within the county or corporation in which the Heense was
granted. Any peddler who shall peddle for sale, or sell
without a Teense, shall pay a fine of not less than fifty dol-
lars, nor more than five hundred dollars, for each offence ;
and any person selling, or offering to sell as a peddler, shall
exhibit his Heense. on ‘the demand of any citizen of the county
in which he sells or offers to sell or barter; and upon his
failure or refusal to do so, shall be subject to the penalties of
peddling without a license.

Sule of suk, old metals ar other Uke commodities

9, No keeper of a shop, other than a merchant duly
licensed, shall, without a license authorized by law, purchase,
sell, barter or exchange, any kind of second-hand articles,
junk, old metals or other like commodities. The places at
which such business may be conducted shall be kept open for
he purchase or sale of any of the articles mentioned afore-
aid; hor shall any purchase be made by the keeper or keep-
rs of any such place of business, or by any person or per-
ons for them, except between the hours of sunrisé and
unset of each day; and said places of business shall be open
t all times to the inspection of any revenue or police officer
tf the county or corporation wherein the license. issued.
wwery person receiving such license shall place up over the
riucipal entrance of his or her place of business, a sign de-
lgnating that he or she is licensed in conformity with the
rovisions of this act. Any person violating the provisions
of this act, shall pay a fine of not less than fifty nor more
han one hundred dollars for each offence.

* Sale of patent rights.

10. No person shall, without a Mcense authorized by law,
sell or barter the right to manufacture or use any machinery
or other thing patented to any person or company, under the
laws of the United States; and no license to sell any other
thing shall conter the authority to sell or barter such right or
use such machinery. But nothing in this section shall be
construed to prevent the patentee of any improved or useful
invention, if he bea citizen of the United States, from: sell-
ing or bartering the right to manufacture or sell the same;
but the selling or bartering herein allowed to the patentee
shall be a personal privilege, and shall not be exercised by
any agent or other person for him. Any person violating
the provisions of this section shall pay a fine of not less than
fitty dollars, nor more than five hundred dollars, for each
offence.

Sule by agents.

\l. No person shall, without a license authorized by law,
act as general agent tor the sale of lands, or act as book agent.
No itinerant or resident person shall sell or offer for sale the
manufactured productions of other states or territories, or
take orders for such manufactured articles on Commission or
otherwise, without taking out a license.

What constitutes a land agent; what he may sell.

12. Any person licensed as a land agent, may sell any land
in this commonwealth entrusted to him for sale, and shall pay
such tax on such sales, or on the commissions charged for such
sales, as the levislature may trom time to time linpose. Any
Person gelling land, or offering to sell the same, who is not an
auctioneer, or who has not the fee simple title or any other
less estate therein, shall be held to be a land agent; but this
Section shall not be construed to prevent any person not en-
gared in the business of selling land for compensation, from
selling without a license any lands for the sale of which he
has a duly authenticated power of attorney. For any viola-
tion of this section, the person offending shall pay a tine of
not less than one hundred dollars nor more than five thousand
dollars tor each offence.

: Sale of books; book agents.

13. Any person who shall receive subscriptions for, or shall
in any manner furnish newspapers, books, maps, prints,
pamphlets or periodicals, otherwise than by sale, printed or
published beyond the limits of this state, shall be deemed to
be a book agent. Any person who has been a resident ot
the United States for two years, desiring to distribute or sel!
any religious books, newspapers, pamphlets or periodicais,
may apply to the county or corporation court of the county
or corporation in which he may desire to distribute or sell
the same; and such court, upon being satisfied that the per-
son applying is of good character and a proper person in
whom to confide the trust of selling or distributing such
books, may direct the commissioner of the revenue to grant
him a license, with a nominal tax only. Any person violating
the provisions of this section, shall pay a fine of not less than
fifty dollars nor more than one hundred dollars for each of-
fence.

Auction sales; who may sell without a license.

14. No person shall sell at auction or public outery with-
out a license, except in the following cases, to wit:

First—The estate of a decedent may be sold by the personal
representative, according to law or the provisions of the wil.

Second—Property conveyed by deed of trust, or decreed
or ordered to be sold by a court, may be sold according to
the deed, decree or order.

Third—Any person may sell the agricultural products of
this state, arising from his own or other labor under his control.

Fourth—An officer may sell property distrained by him
under execution or other legal process.

Auctioneer’s account of sales.

15. An auctioneer shall keep an account of all sales made
by him, showing the aggregate amount thereof; and when-
ever required by a commissioner of the revenue, shall render
an account for taxation of all his sales for the period required
by law to be stated, and shall sign and answer all such inter-
rogatories respecting such sales as may be propounded to
him in pursuance of law. Such accounts, statements and
answers shall always be on oath.

Classification of auctioncers.

16. Auctioneers shall consist of general auctioneers, real
estate auctioneers and tobacco auctioneers, and shall be so
classified that their powers and duties, and the restrictions
and penalties thereon, may be separate and distinct; that 13
to say:
General auctioneers; what an auctioneer may sell.
@

17. Any person licensed as a general auctioneer may sell
any goods, wares, merchandise and other articles, not prohi-
bited by law; but he shall not sell wine, ardent -spirits, malt
liquors or any mixture thereof, unless and until he shall have
obtained a license therefor in the mode prescribed in this act.

What an auctioneer may do.

18. An auctioneer may conclude the sale of anything he is
authorized to sell, grant a certificate or other evidence of the
same, and receive the money. But no sale shall be made by
such auctioneer at any place other than the house or other
definite place named in the license as the place of business,
or at such other place as the person owning the property is
authorized, in pursuance of this act, to sell the same by auc-
tion. Nor shall any auctioneer be allowed to sell goods,
wares, merchandise or other articles as aforesaid, in any
county, town or corporation, unless the owner thereof has
obtained a license, if a license is required to sell the same in
this state, and has paid a tax as a merchant, and as much as
a merchant would be required to pay for one year. For a
sale otherwise, or for a sale of anything prohibited, and for
any violation of this section, the person offending shall pay a
tine of not less than one hundred dollars, nor more than five
thousand dollars, for each offence. °

Real estate auctioneers.

19. Any person licensed as a real estate auctioneer, may
sell at auction or privately any real estate in this common-
wealth entrusted to him for sale. If a tax shall be im-
posed on the amount of the sales, the taxable sales shall be
construed to embrace all sales of real estate made by such
auctioneer, whether such sales be by public outcry or made
privately. For any violation of this section, the person
offending shall pay a fine of not less than one hundred dol-
lars, nor more than one thousand dollars, for each offence,

Tobacco auctioneers.

20. Any person licensed as a tobacco auctioneer may sell
at auction any tobacco not prohibited by law to be sold; and
if a tax be imposed on the amount of sales, all private sales
made by such auctioneer shall be held to be taxable sales.
For any violation of this section, the person offending shall
pay a fine of not less than fifty dollars, nor more than five
hundred dollars, for each offence.

Common criers.

21. A common crier may cry for sale, at any place in the
county or corporation in which his license issued, any pro-
perty, real or personal, for any auctioneer, fiduciary, or for
the owner of property, where such owner is authorized to
sell the same by auction; but he shall not conduct a sale
otherwise than under the present and infmediate direction of
the property-owner, or other person authorized to sell the
same. He shall not, as such crier, receive money on account
of the sale, grant acquittances, or give any evidence of a sale
or title to the purchaser. Ife may receive for his services a
stated compensation, but he shall not receive any commis-
sion or per centage on the amount of the sale, nor any specific
or contingent interest In the sale as a compensation for his
services. For any violation of this section, the person of-
fending shall pay a fine of not less than fifty dollars, nor more
than tive hundred dollars, tor each offence. No common crier
shall act as such ina city or town having a population ex-
ceeding five thousand persons.

ScHEDULE 3B.
Purchases and sales,

22. No person shall, without a license authorized by law,
canvass any county or corporation in this commonwealth, or
any part thereof, for the purpose of buying or offering to
buy, or shall actually buy, any matters of subsistence for man
or beast, or for any ‘bevet ‘age, or for any clothing, or for any
materials of which clothing is made. A license to authorize
any person so to canvass or purchase, shall be open to the
Inspection of any officer or citizen of the county or corpora-
tion in which he is canvassing or purchasing; and such
licensed person, when requested, shall exhibit his license, so
as to allow the same to be read and inspected ; and upon his
failure so to exhibit the same, shall be held and treated and
be subject to all the penalties of a person canvassing or pur-
chasing without a license; but this section shall wot be con-
strued to prevent any person from purchasing without a
license any of the matters aforesaid for his own use or for
the use of his family. But in all such canvassing or pur-
chasing, it shall be held that a license is required, unless and
until it be satisfactorily shown that the person canvassing or
purchasing 4 is bona tide operating for his own use or the use
of his family. Any person violating in any manner the pro-
visions of this section, shall pay a tine of not less than ten
dollars, nor more than five hundred dollars, for each offenge,
and shall, moreover, be bound by the court, or any justice ot
the peace, upon conviction before either, in a recownizance,
with good and sutlicient security, In a penalty not less than
one thousand dollars, conditioned to be of good behavior for
a period not less than one year.

Ship brokers, stock brokers and private bankers.

23. No person or corporation shall, without a license au-
thorized by law, act asa ship broker or stock broker; and
any person or corporation that deals in coin, foreign or da-
mestic exchange, government stocks or other certiticates of
ublic debt, certificates of debt or shares in any corporation
r chartered company, bank notes or any other notes used as
urrency, or that sells the same, or any of them, on commis-
ion or for other compensation, shall be deemed to be stock
rokere. «A stock broker shall have the right to buy and sell
or profit, or to sell on commission, the coin, exchange, stocks,
ertificates of debt, shares in chartered companies, bank notes
nd notes used as a currency as aforesaid; and may sell either
rivately or by auction. Any person or corporation engaged
n the business of receiving money on deposit, or in so re-
elving money on deposit and also in lending money, or in
liscounting negotiable paper or other credits, shall be deemed
rivate bankers. A license shall be required and obtained
or conducting exclusively the business of private banking,
yr for conducting such business in connexion with the busi-
less Of broker; and in the latter case, the tax shall be paid
or the additional privilege of private banking. Any person
rr corporation violating the provisions of this section, shall
ay a fine of not less than one hundred dollars, nor more than
ive thousand dollars, for each offence.

Pawn brokers.

24. No person shall, without a license authorized by law,
lend money or other thing for profit, for or on account of
personal property deposited with the lender in pledge. Any
person who shall, in any manner, lend or advance money as
uoresaid on the pledge and possession of personal property,
shall be held to bea pawn broker. Any person making a
pledge of property as aforesaid for money loaned or advanced,
Who shall not pay or return the money so loaned or advanced,
Within sixty days after the date fixed for the payment or re-
turn of the money, shall forfeit his right to redeem the pro-
perty pledged. After such person shall have forfeited his
right to redeem the property, the pawn broker may cause
sail property to be sold at auction by any licensed auctioneer.
‘he expenses attending the sale shall be paid out of the pro-
ceeds of the sale; and if any surplus arise from the sale after
satisfying the money advanced, with the interest and costs
which may have acerned, such surplus shall -be paid over to
the person depositing the property as aforesaid. Any person
acting as pawn broker without a license, shall pay a fine of
hot #ss than fifty dollars, nor more than tive hundred dollars,
lor each offence.

Manufacture of wine, ardent spirits and malt liquors.

2, No person shall, without a license authorized by law,
distill or in any manner manufacture wine, ardent spirits or
malt liquors, exceeding thirty gallons of either. But no per-
‘on shall be required to obtain a license to distill fruit, unless
such distillery so engaged is kept in operation more than
thtee months in any one year. ‘There shall be a specific tax
lor the vrivileve of distilling or other manufacturing of wine,
atdent spirits or malt liquors; and a license to do either shall
be held to confer the authority to distill and manufacture
either or all of them. There shall be a tax on the quantity of
wine, ardent spirits and malt liquors to be manufactured or
distilled, which shall be stated in the license; and when the
quantity so stated shall have been made, the license there-
after shall be void ; and any person continuing the business
after the quantity named in the license shall have been made,
shall be liable to all the penalties of a person distilling with-
ont a license. If the person desiring such license make ap-
plication therefor, he shall state on oath the probable quantity
which, in his opinion, he will distill or manntacture during
the time the license is to continue, and the tax shall be
assessed as well for the specific amount as upon the quantity
to be produced. If the application shall not be made to the
comissioner for an assessment, the commissioner shall assess
the specific tax as in other cases of default, and shall ascer-
tain, upon the best information he can obtain, the probable
quantity which the distillery will produce during the time
the license will continue, and shall therefrom assess the actual
rate per gallon provided for in this act. If the quantity tq
be manufactured or distilled under such license shall have
been made, and the person desires to make an additional
quantity, he may apply for a new assessment and new license
for the additional quantity desired, which shall be granted
upon the payment of the tax on the gallon, without the spe-
cific tax to distill or manufacture. The same reports re-
quired of a merchant to ascertain his sales, may be required
of a manufacturer or distiller for the purpose of’ ascertaining
the quantity manufactured or distilled by him. Any person
in any manner violating the provisions of this section, shall
pay a fine of not less than fifty dollars, nor more than five
hundred dollars, for each offence.

SCHEDULE C.,
Ordinaries, boarding houses, §e.

26. No person shall, without a license authorized by law,
keep an ordinary, a house of private entertainment, a board-
ing house, an eating house or bakery.

What constitutes an ordinary; tax on license; how estimated.

Any person who shall, for compensation, farnish Go g-
ing or diet to travelers, sojourners or boarders in_ his house,
or provender for a horse feeding in his stable or on his land,
(except a drove of live stock and persons attending it), and
sell, by retail, wine, spirituous or malt liquors, or any mixture
of any of them, to be drunk in or at the place of sale, shall
be deemed to keep an ordinary. A license to keep an ordi-

nary shall not be construed to authorize the sale of any goods,
wares or merchandise, or the sale of spirituous or malt liquors
to be drunk elsewhere than in or at such ordinary, unless
authorized by an additional license and the payment of an
additional tax. The tax on an ordinary may be determined
by the actual rent of the house and furniture, and may exceed
such rent; and if it is not rented property, the commissioner
shall determine the tax by what the probable rent would be;
and the commissioner may require the proprietor or tenant
to state on oath what is the amount of such rent, and what
would be a fair rent therefor. If either of them refuse to
state the same when so required, he shall pay a fine of three
hundred dollars. Any person who shall keep an ordinary
without a license, shall pay a fine of not less than thirty dol-
lars, nor more than one hundred dollars, for each day he may
continue the same.

What constitutes private entertainment.

28. Any person who shall furnish, for compensation, lodg-
ing or diet to travelers, sojourners or boarders in his honse,
or provender for a horse feeding in his stable or on bis land,
within five miles of any city, town or village, shall be deemed
to keep a house of private entertainment, unless he be an
ordinary keeper or keeper of a boarding house. ‘The tax
thereon shall be a specific one, for the privilege of keeping
such house; and if any tax is imposed upon the annual rent
or value of such house, such annual rent or value shall be as-
certained in the same manner the annual rent or value of an
ordinary is required to be ascertained. A license to keep a
house of private entertainment shall not be construed to au-
thorize the sale of wine, spirituous or malt liquors, or a mix-
ture of any of them, or of any goods, wares or merchandise.
Any person who shall keep a house of private entertainment
without a license, shall pay a fine of not less than thirty dol-
lars, nor more than one hundred dollars, tor each day he may
keep the same.

What constitutes a boarding house.

29. Any person who shall furnish, for compensation, board
and lodging to a person for a period as long as one week,
shall, if he be not the keeper ot an ordinary or house of pri-
vate entertainment, according to the provisions of this act,
be deemed to keep a boarding house. The tax thereon shall
be a specific one for the privilege of keeping such house;
and if any tax is imposed upon the annual rent or value of
the house, such annual rent or value shall be ascertained in
the same manner the rent or annual value of an ordinary is
required to be ascertained. But no house shall be deemed a
boarding house with less than five boarders; nor shall a
license be required of any person who keeps a boarding
&chool] for boarding the students and teachers of such school ;
but nothing herein shall be construed to exempt the furniture
insuch house from being taxed as property. Any person
Who shall keep a boarding house without a license shall pay
atine of not Jess than thirty dollars, nor more than fifty dol-
lars, for each day he may keep the same.
“

30, Any person who shall cook, or otherwise furnish for
compensation, diet or refreshments of any kind for casual
Visitors at his house, and sold for consumption therein and
who is not the keeper of an ordinary, house of private enter-
tainment or boarding house, shall be deemed to keep an eat-
ing house; but the refreshments herein named shall not con-
sist of wine, spirituous or malt liquors, cider, or a mixture of
any of them. The proprietor of such licensed eating house

” may be licensed to retail to persons partaking of such diet

and refreshments, wine, spirituous or malt liquors, to be
drank at such eating house. Such license shall be granted
upon the certificate of the court of the county or corpora-
tion, in the same manner and to the same eflect as certificates
are granted to keep an ordinary. Any person who shall keep
an cating house without a license, shall pay a fine of not less
than thirty dollars, nor more than one hundred dollars, for
vach day he may keep the same.

What constitutes a bakery.

31. Any person whose occupation is to bake bread, crack-
ers, biscuits, cakes and the like articles of food, and offer the
same for sale, shall be deemed to keep a bakery; and any
person so preparing such articles, may sell the same at the
place of preparation without any additional license or tax.
It a tax shall be imposed on the value of such articles, the
same shall be ascertained in aianner similar to that pre-
scribed for ascertaining a merchant's sales. Any person who
shall keep a bakery without a license, shall pay a fine of not
less than thirty dollars, nor more than fifty dollars, for each
day he may keep the same.

What constitutes a bowling saloon.

82. Any person whd shall keep, for compensation, a saloon
for the reception of company to play at bowls, or who shall
keep an alley at which to play at bowls, and shall demand or
receive any compensation for games played or services ren-
dered thereat, shall be deemed to keep a bowling saloon.
Any person who shall keep a bowling saloon without a license,
shall pay a fine of not less than fitty dollars, nor more than
one hundred dollars, for each day he may keep the same.

Wohaé constitutes billiard saloons.

33. Any person who shall keep. for compensation, a saloon
or table at which to play at billiards, shall be deemed to keep
a billiard saloon; and if'a tax is imposed upon the tables kept
therein, the same shall be on every table capable of being
used for the purpose and kept. therein, whether used or not.
Any person who shall keep a billiard saloon without a license,
shall pay a fine of not less than fitty dollars, nor more than
one hundred dollars, for each day he may continue the same.
34. Any person who shall, for compensation, keep a saloon
or table at which to play at bagatelle, shall be deemed to keep
a bagatelle table; and if a tax is imposed upon the tables
kept therein, the same shall be on every table capable of being
used for that purpose and kept therein, whether used or not.
Any person who shall keep a bagatelle table without a license,
shall pay a fine of not less than fifty dollars, nor more than
one hundred dollars, for each day he may keep the same.

Schedule D.
Theatres, lectures and concerts.

vv. No person shall, without a license authorized by law,
exhibit for compensation, any theatrical performance or any
petormance similar thereto. If the legislature shall impose a
specific tax on the persons attending such exhibitions, to be
included in or added to a license, it shall be lawful for the
commissioner of the revenue to attend such exhibition, to
ascertain the number of persons who may be present. The
person licensed shall also keep an account of the number of
persons attending, so as to enable him to render a statement
thereof on oath. Whenever the performance shall be licensed,
the actors operating thereat under the license, shall be ex-
empt from a license; but unless the performance shall be so
licensed, each person engaged therein shall be liable to the
penalty tor a violation of this section. Every license and
tax thereon shall be for each performance; but a license for
a thettrical performance may, if the person applying for the
same desire it, be for the term of one week. For any viola-
tion of this section, every person offending shall pay a fine of
not less than fifty dollars, nor more than five hundred dol-
lars, for each offence.

Shows, circuses amd menageries.

36. No person shall, without a licgnse authorized by law,
exhibit any show, circus, performance or any menagerie, or
such like exhibition or performance; but this section shall
not be construed to prohibit a resident mechanic or-artist
from exhibiting any production of his own art or invention.
Whenever such show, exhibition or performance, circus or
menaceri¢c shall be licensed, those engaged therein and ope-
rating under the license, shall be exempt trom a license tax
for performing or acting thereat. ;

37. Every show,exhibition or performance, such as is de-
scribed in the next preceding section, whether under the
fame canvas or not, shall be construed to require a separate
license theretor, whether exhibited tor compensation or not;
and upon any such show, exhibition or performance being
Concluded, so that an additional fee for admission be charged,
in lieu of a check authorizing the holder to re-enter without
charge, it shall be construed to require an additional license
for any’further or other show, exhibition or performance. It
a tax shall be imposed for the persons attending the show,
exhibition or performance, the persons attending shall be as-
certained in a manner similar to the mode prescribed by this
act in respect to persons attending theatrical performances.
For every violation of this section, the persun so offending
shall pay a fine of not less than fifty dollars, nor more than
one hundred dollars, for each offence. ,

%

Public rooms.

38. No person shall, without a license authorized by law,
charge for the use of any house in a city or town, or in any
manner receive compensation for the use of the same, while
used or employed to exhibit therein any theatrical perform-
ance, lecture, concert or any other exhibition. Whenever
such charge is made, or compensation is demanded or re-
ceived for the use of such house, or any public rooms fitted
for the purpose, a license shall be obtained. But no license
shall be required of the proprietor or occupier of such house
or public rooms in a town containing less than one thousand
Inhabitants. But no license to use such house for such exhi-
tions or performances shall be construed to exempt the house
from taxation as property. For any violation of this section,
the person so offénding shall pay a tine of not less than fifty
dollars, nor more than one hundred dollars, for each offence.

SCHEDULE E,
Altorneys, physicians and dentists. :

39. No person shall, without a license authorized by law,
practice as an attorney at law, physician, surgeon or dentist.

An attorney at law; where he may practice.

40. Every attorney at law, in addition to being licensed,
sworn and admitted tqgprosecute or defend actions or other
proceedings in the courts of this commonwealth, on the re-
tainer of clients, shall obtain a revenue Hcense; and no per:
son shall act as attorney at law, or practice law in the courts
of this commonwealth without a separate revenne license.
Ita tax shall be imposed on the income trom such profession,
derived from the practice thereof, there shall be exempt from
taxation the sum of five hundred dollars of sueh income;
nor shall such income be otherwise taxed for such year. A
license to practice law in any county or corporation shail
authorize such attorney to practice in all the courts of tits
state without an additional license. Any person violating
the provisions of this section shall pay a fine of not Jess than
thirty dollars, vor more than one hundred dollars, for each
offence.
41. No person shall, without a licensé, practice as a phy-
sician, surgeon or dentist; but a license to practice either
profession shall confer the privilege of practicing in all the
professions aforesaid; and a license granted to pragtice in
any county or corporation shall authorize such physician,
surgeon or dentist to prattice in any of the professions au-
thorized, throughout the commonwealth, without additional
license. Ifa tax shall be imposed on the income of any
bysiness, occupation or profession aforesaid, derived from the
practice thereof, there shall be exempt from taxation the sum
of five hundred dollars of such income. Negr shall such in-
come be otherwise taxed for-such year. Any person vio-
lating the provisions of this section, or who shall practice in
either of the professions named without a license, shall pay a
fine of not less than thirty dollars, nor more than one hun-
dred dollars, for each offence.

Barbers.

42. No person shall, without a license authorized by law,
keep a barber shop; and every person who shaves or dresses
hair for compensation, shall be held to be the keeper of a
barber shop. Any person violating the provisions of this
section shall pay a fine of not less than twenty dollars, nor
more than fitty dollars, for each day he may continue the
same.

“ Daguerrian artists.

43. Any person who engages in fixing images of objects
according to the invention of the daguerreotype, by whatso-
ever name it may be called or known, shall be deemed to be
a daguerrian artist; and every artist engaged in the business
of the invention aforesaid shall obtain a license, and it shall
be nnlawtul so to engage without a license. Every artist so
engaged shall keep am account of his gross income arising
from the business of said art; and where a company or firm
are operating together, they shall keep an account of the
gross income of such company or firm; and if the legislature
shall impose a tax on the income arising from such business,
the gross charges and sales of pictures, cases, plates and
other matters appertaining thereto, shall be considered as
part of sach income; and only so much as exceeds five hun-
dred dollars shall be subject to any tax so imposed, and no
more shall be exempted from the total income of all persons
operating in the same gallery, to be apportioned equitably be-
tween them. For every violation of this act, the person
offending shall pay a fine of not less than fifty dollars, nor
more than five hundred dollars, for each offence.
44. No person shall, without a license authorized by law,
let to mares for compensation any stallion or jackass. Every
license to the owner of a stallion or jackass shall specity the
name of such stallion or jackass, if any name has been given.
A license to the owner of any such stallion or jackass for any
county of corporation, shall authorize the stallion or jackass
to stand in any county or corporation without any additional
license. Any person ‘violating the provisions of this section,
shall pay a fine of not less than thirty dollars, nor more than
fitty dollars, for each offence.

Agents for renting houses.

45. Anv person engaged in renting houses, farms or other
real estate for compensation or profit, shall be.deemed to be
an agent for renting houses, and when licensed as such, may
engage not only in renting houses, but any real estate. Any
person engaged as an agent for renting houses as aforesaid
without a livense, shall pay a fine of not less than fifty dol-
lars, por more than one hundred dollars, for each offence.

Storage or impounding.

46. No person shall, without a license authorized by law,
keep for compensation any house, yard or lot for storage or
impounding, of any goods, wares or merchandise, including
wood, coal, lumber, lime, guano, marl, or any similar com.
modities, or any live stock, or make, demand or receive in
any manner compensation for storage or impounding. Any
person who shall demand or receive ‘compensation for storage
or impounding, as aforesaid, or who shall in any manner vio-
late the provisions of this section, shall pay a tine of not less
than fifty dollars, nor more than five hundred dollars, for each
offence.

iil stables. +

7. Any person who heaps a stable or stalls in which horses
are > kept at livery or fed, or at which horses are hired for com-
pensation by the proprietor, shall be deemed to keep a livery
stable; and no person shall, without a license authorized by
law, keep a livery stable; and no exemption from a license
shall be allowed by reason of such person being licensed to
keep an ordinary or house of private entertainment. But if
a tax be imposed: on the stalls, no tax shall be required on
such stalls as are kept exclusively and used for horses belong-
ing to travelers or guests stopping at such ordinary or house
of private entertainment. In estimating the stalls, every place
in which a horse on livery has at any time stood by the halter
or other fastening, shall be held to bea stall. Any person
violating the provisions of this section, shall pay a fine of not
less than thirty dollars, nor more than one hundred dollars,
for each offence.

foreign imsurance companies.

4&8. No person shall, without a license authorized by law,
act as agent for any foreign i Insurance company; and any per-
son offering to insure, or who makes any contract or. policy
of insurance for or on behalf of any company created or in-
corporated elsewhere than by or in this state, shall be regarded
as an arent of a foreign insurance company. Any person act-
ing as above, as an agent of any sugh foreign insurance com-
pany, shall pay a fine of not évss than. fifty dollars, nor more
than five hundred dollars, for each offence.

«

Telegraph companies.

49. No telegraph company, nor any agent or officer of such
company, nor any person operating the. apparatus necessary
to communicate by telegr aph, shi ll transmit any messaves or
communications over the wires of such company or person,

without a license authorized by law. If the business be con-
ducted by an incorporated company, the license shall be to
the company; which company may employ agents, without
a license being required of such agents. If the business be
conducted hy any person, firm or company, not incorporated,
the license shall issue to such person, firm or company. When
a license shall have issued, messaves or communications may
be transmitted through any county or corporation in this
state. One license for the same company shall be sufficient ;
and this section shall not be construed to require a license
for each office of the same company. Any person violating
the provisions of this section, shall pay a fine of not less than
one hundred dollars, nor more than five hundred dollars, tor
each offence.

GENERAL PROVISIONS FOR THE ASSESSMENT OF LICENSES.
Licenses; to whom granted.

o0, A license may be granted to any citizen of this state;
to any person entitled to the privileges and immunities of a
citizen thereof; to any person residing in the state; to any
firm or company having a place of business in the state and
doing business thereat; to any corporation created by this
state, or any of the U nited States, and. to any other person
on whom a jicense tax shall be specially imposed.

When a leense is required.

31. Whenever a license shall be specially required by law,
and whenever the eeneral assembly shall ievy a license tax
on any business, employment or profession, it shall be unlaw-
ful to engage in such business, employment or profession
without a license, and it shall be held that a license is re-
quired. In all cases where such tax is imposed, it shall be
lawful to grant a license for the business, employment or pro-
fession so taxed; and if the manner at! granting a license
shall not be prescribed by law, the said license m may “be granted
according to the law which governs In similar cases, and sub-
ject to such restrictions as appertain thereto.

Duty of person who is about to engage in a licensed business.

52. It shall be the duty of every person who is engaged,
or desires to engage in apy business, employment or profes-
sion, for the prosecution of wiich a license is required, to
apply to the commissioner of the revenue of the district
where the business, employment or profession Is to be prose-
cuted, for an assessment of the tax imposed by law on the
license he desires to obtain. But in cases requiring a certifi-
cute from the court authorizing license, the same shall be ex-
hibited to the commissioner of the revenue betore the assess-
mentis made. It shall thereupon be the duty of the com-
missioner to administer the oath required by this act, and
deliver to such person a certificate showing the business,
employment or profession which may be pursued, the place
at which the same may be pr osecuted, and the amount of tax
to be paid by such person for the licensed privilege. The
certificate so issued by the commissioner, shall be produced to
the sheriff’ or other officer authorized to collect the property
tax inthe county or corporation wherein the certificate was
issued; and it shall be the duty of the sheriff or other officer
to receive the taxes named therein, and grant to such person
a receipt for the taxes written upon such certificate. Such
certificate and receipt, made in conformity to law, shall be
held to be a license to prosecute the business, employment or
profession named therein. It shall be the duty of every
commissioner of the revenue of a county to attend at and
remain during the continuance of the sessions of the county
courts in March and April, at the courthouse, to issue certifi-
cates of licenses provided tor in this section.

How commissioner obtains a license.

53. Where a commissioner of the revenue desires to obtain
a license, which, in the case of another person applying
therefor, would be granted by himself, the tax may be paid
Without such certificate: but the receipt tor the tax: shall be
produced to and the license shall be granted by the court of
the county or corporation.

Appeals from commissioner's valuation.

54. If the person desiring the license, be dissatisfied with
the valuation of the commissioner, he may, within sixty days
appeal to the court of the county or corporation, whose
judgment shall be final.
Individual names to be stated in a license.

5). When a license is granted to a company or firm, such
license shall specify the individual names of each person com-
posing the company or firm; and any person exercising any
of the privileges of the license, not so named, shall be held
to be transacting the business, employment or profession
without a license; but this section shall not apply to any
silent partner whom it might be lawful to include, nor to any
person who may, be added to the firm after the grant of such
license.

lace of business to be designated.

06, Every license granting authority to engage in or ex-
ercise any business, employment or profession, unless ex-
pressly authorized elsewhere or otherwise shall designate
the place ot such business, employment or profession at some
specified house or other definite place within the district of
the commissioner of the revenue granting it. Engaging in
or exercising any such licensed business, employ Ment or pro-
fession elsewhere than at such house or detinite place, unless
expressly authorized elsewhere or otherwise by law, shall be
held to be without a license. A license which does not
specify such house or definite place where business, ermploy-
ment or profession is limited thereto by law, shall be deemed
to be void.

Separate licenses.

oi. A separate license shall be granted to cach member of
a firm or company of attorneys at law, physicians, surgeons
and dentists; and where the tax is estimated on the income
from the professional business of a firm or company, if any
part thereof is exempt from taxation, the exemption in favor
of such firm or company shall apply to each member thercof.

~

When double tax ts imposed.
®

o&. If the commissioner of the revenue shall ascertain that
any person is continuing the business licensed for the preced-
ing year, or any part thereof, without making an application
for a renewal of such license, or if he shall ascertain that any
person has commenced any business, employment or profes-
sion, for the prosecution of which a license is required, with-
ont making application to such commissioner for a license, he
shall, in cither case, assess such person upon the best intor-
mation he can obtain, in the same manner he would make
the assessment if the application had been made to him; but
the tax shall, in cither case, be assessede by him at twice the
amount which woud otherwise have been imposed for a year
on such business, employment or profession. Tmmediately
after the commissioner shall have made his assessment under
the provisions of this section, he shall deliver a certificate of
such assessment to the sherii¥ or other officer authorized to
collect the taxes, who shall thereupon have authority to make
distress and use all the remedies to collect the same that’are
now given for the collection of other taxes. When the tax
shall be paid, and if necessary the court’s approval of the
license shall be procured, the person so assessed shall be
deemed to be licensed, if he be authorized under existing
laws to obtain a license.

09. The auditor of public accounts shall, for good cause to
hin shown, have full power to reform any assessment of a
license tax; may require a new obligation, with additional
security, where such bond and security shall be required by
law. Ife may appoint an agent to make such new assessment
and to take such bond; and upon such new assessment being
made, the original assessment shall thereupon be set aside,
and the license granted shall cease. The said auditor may
pay to such agent, out of the treasury, a reasonable compen-
sation, not exceeding the compensation allowed to a commis-
sioner of the revenue for the assessment of property.

Deduction from commissioner's compensation.

60. If a commissioner shall, in his list of licenses to be
furnished to the auditor of public accounts, charge or extend,
in any case, a tax less than the law requires, the said auditor
shall deduct the amount omitted to be charged or extended
from the compensation of the commissioner; and to enable
the auditor to make an examination of such lists, the com-
missioner shall return to him, with his return of licenses, all
interrogatories which may have been propounded by him,
under the direction of said auditor, and answered.

To whom tar ts to be paid.

61. The tax on every license issued under this act shall,
unless otherwise provided, be pail to the officer of the
county or corporation wherein the license is issued, who, at
the time of payment, may be authorized to collect the taxes
on property assessed for that year in such county or corpo-
ration.

When licenses expire.

62. All licenses shall expire on the thirtieth day of April,
except licenses to theatres, public shows, exhibitions or other
performances, and to bowling alleys and Inlhiard tables at
watering places. Licenses to keepers of Dowling alleys or
billiard tables, at watering places, may terminate on the thir-
ticth of April, or at the end of four months, whichever may
happen first. If granted tor four months or less, the tax
thereon shall be filty per centum of the annnal tax. Licenses
to theatres shall be for one weck, unless the commissioner
shall consider that the license will not be renewed at the end
of one week, in which event he shall refuse a license for a
longer term than twenty-four hours, Licenses to public
shows, exhibitions or other performances, shall be for twenty-
four hours, unless the same be concluded in less than twenty-
four hours, and if so concluded, the license shall cease. It
shall be held to have expired whenever additional pay is ex-
acted to return to the exhibition or performance, in lieu of 4
check authorizing the holder to return without compensation.
In those cases wherein it is necessary for the county or cor-
poration courts to give a certfficate necessary to the grant of
a license, or to give a license validity, such certificate may be
given at the March or April court next preceding the first
day of May on which such license is‘to take eftect. Where
such license is not for the period of one year, such court may
at the time, or before granting a license, give such certificate.
If any license be,granted for less than a year, the tax thereon
shall bear such proportion to the whole annual tak as the
space of time between granting the same and the thirtieth of
April bears to the whole year, unless otherwise provided ;
but there shall be noabatement from the tax on the following
licenses, if the same be exercised for less than a year, to wit:

First—On a license to kecp a stallion or jackass.

Second—Common criers.

Third—On attorneys at law, physicians, surgeons and den-
tists. :

Fourth—To manufacture wine, ardent spirits or malt
liquors.

Fitth—Canvassing counties to purchase matters of sub-
sistence.

Sixth—Peddlers.

Seventh—Barbers.

Eighth—Sample merchants.

Ninth—Sale of patent rights.

Tenth—Public rooms for exhibitions.

Eleventh—Daguerrian artists.

Tavelfth—Foreign insurance companies.

List of licenses to be furnished by the sheriff

63. Within ten days after a commissioner of the revenue
shall have granted a certificate to obtain a license, he shall
deliver to the sheriff or other collector of the taxes on such
licenses, a list of all such certificates, as far as he may have
progressed with the same; which list shall be the gmde of
the sheriff or collector in collecting the taxes imposed by law
on such license. « If the taxes be not paid, the sheriff or col.
lector shall distrain, immediately upon the receipt of such
list, for the amount with which any person may have been
assessed; and he may sell, upon ten day's notice, so much o!
such person’s property, subject to distress, as may be neces:
sary to pay the taxes so assessed, and the costs attending its
collection. If the sheriff or collector shall be unable to find
sufficient property to satisfy the taxes so assessed, and the
same shall not be immediately paid, the snid sheriff or col
lector shall arrest the person so assessed, and hold him ir
custody until the payment is made, or until he enter intc
bond, with sufficient security, In a penalty at least double
the amount of the taxes so assessed, conditioned for his ap-
pearance before the circuit court of his county or corpora-
tion, to answer to such action of debt, indictment or infor-
mation as may be brought against. him, and to satisfy not
only the fine imposed, but to pay the taxes assessed; and it
shall be lawful for the court, upon the tria} of such action of
debt indictment or informatign, to render judgment upon
such bond for the fine imposed and the taxes which may be
assessed.

When lst of leenses to be returned to auditor.

61. Every six months, to wit: the first day of May and
the first@lay of November of each year, the commissioner of
the revenue shall return, on oath, to the auditor of public ae-
counts, and to the elerk of the court of the county or cor-
poration, a fair classified list of all licenses and certificates for
obtaining the same, granted by him within the last preeesling
six months, embracing all such Heenses and certificates as
were not contained in any preceding report; and if no licenses
were issued, he shall report that fact, on oath, at the times
aforesaid, In each class of licenses the names of the persons
licensed shall also be arranged ‘alphabetically; and such list
shall specity the date of each license and the time it termi-
nates; for what it was granted; the name of the person, firm
or company to Whom granted; the amount of tax mentioned
in the certificate to obtain the license; to whom such certifi-
cate was delivered; and if delivered to any deputy sheriff or
collector, shall state also the name of his principal, and shall
also show the data on which his ealenlation of the tax was
made. It shall be the duty of the auditor of public accounts
to furnish to each commissioner printed forms and oaths tor
authenticating such lists or reports as above indicated; which
may be altered by said auditor, and the commissioner shall
make report according to such forms. Any commissioner
thiling to make such report at the time specified, shall forfeit
not less than one hundred dollars nor more than five hun-
dred dollars, and unless a reasonable excuse is given, shall
forfeit all compensation to be received from the treasury.

License returns ertidence,

65. <Any list of licenses, or certificates for obtaining the
same, signed or sworn to by a commissioner issuing the same,
or if he be dead, by his personal representative, W vherein the
amount of tax is stated, and to whom the certificate for ob-
tdining the license was delivered, shall be evidence to charge
the sheriff or collector with the amount of such tax.

License a personal privilege,

66. Every license shall be held to confer a personal privi-
lege to transact the business, employment or profession
which may be the subject of the license, and shall not be ex-
ercised except by the person, firm, company or corporation
licensed, or tor his or their exclusive benefit.

Licenses assignable; how, Se.

67. A license may be assigned to any person to whom it
might have been originally granted; and if it was obtained,
or had its validity by reason of a certificate of any court, or
of any oath or bond, the assignment shall not be valid with-
out a like certificate in favor of the assignee, and a lke oath
or bond by the assignee, as was required for the original
grant; and when assigned, shall be a personal privilege to
the assignee, and shall not be exercised by any person other
than the assignee or assignees.

When place of business may be changed; hou.

68. When a person has obtained a license to carry on any
business, occupation or profession, at any definite place in
the commissioner’s district, and desires to remove to any
other place in the county or corporation wherein his license
was cranted, and wishes his license altered accordingly, the
commissioner may make such alteration.

Separate violations of law; what.

69. If the law annexes 4 penalty for each or every viola-
tion of its provisions, or for each separate offence, it shall be
lawful to hold that each day's continuance in the exercise of
any business, employment or profession for which a license
is required, constitutes a separate offence.

Sheriff or collector not to receive taxes in certain cases.

10. No sheriff or collector shall receive from any person a
license ' tax, unless he has first received a list of licenses, or a
certificate of the commissioner showing the amount with
which such person has been assessed.

Taxes; when payable.

é1. The taxes assessed on licenses shall be accounted for
and paid into the treasury by the sheriff or collector at the
following times: Taxes assessed on or after the first day of
November, and before the first day of May following, shall
be accognted for and paid on or betore the thirtieth ‘day of
the said month of May; and the taxes assessed on or after
the first day of May, and before the first day of November
following, shall be accounted for and paid on the fifteenth
day 6f December next thereafter, save as follows: A sheriff
or collector, the courthouse of whose county or corporhtion
is more than thirty miles from the seat of government, shall
be allowed, in addition, one day after the said thirtieth of
May and the fifteenth of December, for every thirty miles
distance theretrom.

Delinquents; how returned.

72. When a sheriff or other collecting ofticer is unable to
find property out of which to make the taxes imposed upon
persons who may have been assessed with a license tax, such
sheriff or collector may return such persons as insolvents, ac-
cording to the laws in relation to uncollected taxes, he having
performed the duties imposed on him by this act, or having
shown his inability to do it.

¢
Commissrons to sheriffs and collectors.

75. Every sheriff or collector receiving taxes on licenses
shall be allowed a commission of two per centum for their
collection on the first five thousand dollars, and one per centum
upon any excess over that sum; and if he shall punctually
pay the same into the treasury within the time prescribed by
law, he shall be allowed an additional compensation of two
per centum on the first five thousand.dollars, and of one per
centum on any excess over that sum.

e Sheriff's return of leenses.
‘

é4. The sheriff or collector shall be furnished by the auditor
of public accounts with forms, arranged so as to show the
date of each certificate for. obtaining a license issued by a
commissioner of the revenue, and delivered to such sheriff
or collector; the name of the person, firm or company to
whom it was issued, and the amount of tax assessed thereby.
The sheriff or collector shall list all such certificates received
by him, according to such forms, and return the list to the
auditor of public accounts at the time he is required by law
to pay the taxes on such licenses, and shall make oath to the
truth of such list or report; and if such sheriff or collector
have deputies, such form shall be so arranged that the prin-
cipal and each deputy shall inake oath to a list concerning the
operations of his district. ,

Property and profils of a lvensed bustness; when not exempt from
Eaxation

7). A leense to the owner of a stalhon or jackass, to let
the same to mares tor compensation, shall not be construed
to exempt from taxation the property in such stgllion or
jackass; nor shall the grant of any license be construed to
exempt from taxation any house or real estate used under
the operation of a license, nor the profits of a licensed busi-
ness, °

. Commissioner's fees on licenses.

76. For every certificate issued by a commissioner to a
person desiring, er who ought to obtain a license, the com-
missioner shall be entitled to a fee of seventy-five cents. He
shall also receive a fee of fifty cents for a transfer of a license.
All such fees shall be paid by the person obtaining the cer-
tificate or transfer, as the case may be; and where the per-
gon, firm or company applies for a certificate, the same may
be withheld until the fees are paid, The commissioner shall,
for his assessment of taxes on IPenses, be allowed a com-
mission of one per centum on the first five thousand dollars
assessed in his district, one-half of one per centum on the
excess over five thousand dollars and under ten thousand
dollars, and for the excess over ten thousand dollars, he shall
be allowed one-fourth of one per centum on such excess;
which commission shall be paid out of the treasury, by war-
rant from the auditor of public accounts. .

What is capital in licensed business.

(4. Capital invested in any trade or business, in respect
to which a license has been issued and taxed, and by reason
thereof exempt from taxation, shall be held to consist of the
money employed in the necessary. actual and active opera-
tions of the business, and the goods, wares and merchandise
which are the subjects of sale under a license, and such other
capital ag may be named and exempted in specified cases, if
any; but “credits,” other than those accruing from the licensed
business within the year or licensed term, and the year next
preceding, shall in no case be held to be capital; nor shall
“moneys,” not used as in this section specified, be held to be
capital; nor shall “credits” be offset against debts created in
the course of such trade or business untit such debts are
taxed as credits.

Sheriffs and collectors to report licenses.

Every sheriff and every sergeant of a cor poration who
ig collector of the public taxes, shall note and keep a memo-
randum of every omission or violation of duty of every com-
missioner of the revenue which he discovers; and he shall
report in writing, on oath, to the commonwealth’s attorney
aud to the auditor of publi¢ accounts, all such omissions and
violations of duty. If none be discovered by him, he shall
in like manner make report thereof. Fora failure to make
such report, all commissions and other compensation allowed
him for the collection of the taxes and other public dues,
shall be withheld until such report is made, or the failure to

make the same satisfactorily aecounted tor to the auditor of
public accounts.

Redress against erroneous assessinent,

19, Anf person assessed with a license tax, aggrieved
thereby, may, within two years after such assessment, apply
for relief to the court in which the commissioner gave bond
and qualified, The attorney for the commonwealth shall
detend the application; and no order made in favor of the
applicant shall have any validity, unless it be stated on the
face thereof that such attorney did defend it; that the com-
missioner or his successor was examined as a witness touch-
ing the application, and the tacts proved be certitied.

8O. Tt the court be satisfied that the applicant is errone-
ousiy charged with taxes,#nd that the erroncous assessment
Was hot caused by reason of the failure or refusal of the ap-
plicant to furnish the commissioner, on oath, the necessary
information, such as the law requires, it may order that the
assessment be corrected by increasing or diminishing the
ainount of taxes. If the assessment exceeds the proper
amount, the court may order that the appheant be exonerated
trom the payment.of so much as is erroneously charged, if
not already paid; and if paid, that it be refunded to him;
and if the assessment be less than the proper amount, the
court shall order that the applicant pay the proper taxes, and
shall furnish the anditor of public accounts with the new
assessment. .

81. An order of exoneration made as atoresaid, delivered
to the sheriff or collector, shall restrain him from collecting
so much as is thus erroneously charged; or if the same has
already been collected, shall compel him to refund the money,
if such officer has not already paid it into the treasury; and
either way, when properly endorsed by the applicant, it shall
be a sufficient, voucher to entitle the ofticer to a credit for so
much in jis settlement with the auditor of pubhe accounts,

82. If what was so erroneously charged has been paid into
the treasury, the order of court shall entitle the claimant to
a warrant on thetreasury for the amount thereof: provided,
application for the same be made to the auditor of public
accounts within one year after the date of such order.

83. Ifthe court shall be of opinion that the error asked to
be corrected was committed by reason of the neglect or
carelessness of the commissioner, it may render judement
against him tor the costs of the application: and if the erro-
neous entry was made by reason of the failure or refusal of
the person charged, to furnish the commissioner with the ne-
cessary information, the court shall refuse relief.

appeal or supersedcas authorized,

84. If from the statement of facts, or other evidence, the
auditor of public accounts shall be of opinion that the order
of court granting the redress is erroneous, he may advise a
supersedeas or appeal to thet cirenit court of the county or
corporation having jurisdiction over the county or Gorpora-
tion in which the order was made. Such appeal or super-
sedeas shall be granted as a matter of night, and shall be pro-
secuted by the attorney tor the commonwealth for such court.
The circuit court, upon the facts stated, and upon*such other
evidence as either party may offer, shall correct, affirm or re-
verse the order of exoneration, and shall make such order
hhereupon for the collection of the taxes or otherwise, as such
‘ourt may consider proper. The appeal or supersedeas shall
9e tried in a summary way, without pleadings in writing.
No costs shall be awarded by the court, or paid by the com-
nonwealth, about such appeal or supersedeas, unless the court
n its discretion shall give judgment for costs against the
-ommissioner who made the erroneous assessment.

Population of countis, cities end founs ; how estimated, and the data
for estimating tices.

S95. In all eases where the population of any county, city
or town is a data for estimating the taxes imposed by law for
the exercise of any privilege therein, or for any other pur-
pose, the commissioner shall assume that the white and negro
population is five and a balf times the. number of white per-
sons and negroes of and over the age of twenty-one years.
The estimate of the white and negro population, m: ade as
aforesaid, may be held to constitute the population for the
purposes as aforesaid. In all cases in which the amount of

sales is the data for estimating the taxes on the license, such
sales shall be ascertained in the same manner that a mer-
chant’'s sales are ascertained under the provisions of the third
section of this act mutatis mutandis; and all the reports re-
quired of a mergant shall be required of such person: and
the same proceedings shall be had in making a further assess-
ment as w required of a merchant.

Penalties for violations generally,

%6. Any person who shall engage in or exercise any busi-
ness, employment or profession without a license, if a license
shall be required by law, or shall in any manner violate the
license or revenue laws of the state, if no specific fine is im-
posed for such violation, shall pay a fine of not less than
thirty dollars, nor more than one thousand dollars, for each
offence. >

Penalties; how recoverable,

87. “Fhe penaltics prescribed in this act, except those re-
coverable in the circuit court of the city of Richmond, by
existing laws, shall be recoverable by action of debt, present-
ment, indictment or information.

Tn debt.

SX, Such action of debt. may be brought in the name of
the commonwealth, either in the county or corporation
wherein the offence was committed, or wherein the oftender

resides or may be found; and such action may be either in
the county,or corporation ‘court, or in the cireuit court of the
county or corporation. Such action of debt may be insti-
tuted at any time within five years after the offence was com-
mitted, and shall be for the maximum penalty prescribed, and
for each violation of any of the laws and*prohibitions con-
tained in this act. In the action of debt, bail shall be re-
quired as a matter of right; and if deemed necessary, an at-
tachment may issue without the afidavit and bond required
in other cases, either before the institution of a suit or during
the pendency ‘of the same. A declaration shall be filed, but
no orders or pleading at rules ¢hall be necessary, and no ex-
ceptions shall be allowed to the declaration for any defect or
want of form. If the offence is not sufficiently stated, the
court shall require, under such rules as it may adopt, at any
time betore a verdiet may be rendcred thereon, a full and ex-
plicit statement of the offence. In all such proceedings. the
court shall render judgment according to the very right ot
the case. In case the defendant be arrested and in custady
for want of bail, he may, at the time of the arrest; or at any
time before a judgment be rendered in the action, give bond.
with suflicient security, in a penalty equal to the penalty sued
tor, to the officer making the arrest, or to the clerk of the
court wherein the action was instituted. Such bond shall be
payable to the commonwealth, and shall be conditioned for
the appearance of the party to answer the action, and to
abide by and satisfy the judgement of the court. Upon the
execution of such bond, the defendant shall be discharged
from custody. The bond shall be returned to and filed with
the élerk in the papers of said action.

Presentments, indictments and informations.

89. Upon any presentment made, indictment found or in-
formation filed in a prosecution under the license or other
revenue laws of this commonwealth, the court may aw ard 9
capias or other legal process against the defendant, returna-
ble to the same term, or the next term of the court. In all
actions of debt or other prosecutions for any violation ot the
revenue Jaws, the attorney for the commonwealth shall be
entitled toa fee of ten dollars, to be taxed in the bill of
costs. No attorney or ofticer shall be entitled to the pay-
ment of any fees out of the treasur y for services rendered in
any proceedings herein authorized. In all judgments, ren-
dered in any prosecution under the license or other revenue
laws of this state, the clerk, amongst other costs, shall tas
against the defendant the sum of five dollars as the expenses
of the jury: which the clerk shall, with the fine, certify to
the auditor of public accounts; which costs shall be paid into
the public treasury to the eredit of the commonwealth. Two
years shall be allowed to institute any criminal prosecution
for a violation of the license or other revenue laws of this
state.

“0, The act entitled an act to amend and re-enact section
thirty-two, chapter thirty-eight of the Code of Virginia.
passed Febr uary tienty-cight, eighteen hundred and sixty-
six, is hereby repealed.

91. This act shall be in force from its passage.