Chap. 174.—An ACT in Relation to the Assessment of Taxes on Licenses.

Approved June 29, 1870.

1. Be it enacted by the general assembly, That the several
licensed subjects of taxation shall be classified by schedules as
follows, to wit:

ScHEDULE A.
Commission merchants.

2. 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 pri-
vate debts, or other securities, which may be left with or con-
signed to him for sale. Such merchant shall pay a tax on such
sales, or on the commissions charged for such sales, as the legis-
lature may from time to time impose; and all sales, whether
made for compensation or not, and all commissions and other
compensation 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 per-
son buying on commission shall be deemed a commission mer-
chant, and subject to the provisions of this act. Any person
buying or selling contrary to the provisions of this section, or
who shall in any manner violate the same, shall pay a fine of
not less than fifty dollars nor more than one thousand dollars
for each offence.

Liquor merchants.

3. A license to sell wine, ardent spirits, malt liquors, cider,
or any mixture of any of them, shall be obtained in addition
to a license to engage in or follow any other licensed business,
occupation, or profession; but such license shall not authorize
the sale of wine, ardent spirits, malt liquors, cider, or any mix-
ture 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. Before a license shall be granted to
keep an ordinary or eating house, application shall 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 satisfied and entering of record that the place where the
same is to be kept is convenient and suitable, and that the ap-
plicant 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 certifi-
cate, the refusal shall be entered of record, and shall not be
reversed or revoked until. the following March or April term,
unless by the same court. Under a 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 of them, without any additional tax, unless and until
the legislature shall otherwise prescribe by 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 thereafter shall be void. The amount of such sales
shall be ascertained and determined as follows: if the liquor
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 preceding, 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 preceding year. If 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 for averaging the same for the entire year. If a liquor
merchant is a beginner, he shall state the amount of his pro-
bable sales for and during the time the license he proposes to
obtain will continue. In all such cases of conjectural sales,
the amount thereof may be determined: by ascertaining the
amount of purchases made and to be made on the sales, and
adopting the aggregate as the amount of sales. In all such
cases, the license shall specify the amount of the wines, ardent
spirits, malt liquors, or cider, to be sold under such liquor mer-
-chant’s license, including profits. If the liquor merchant who
‘is a beginner desires an enlargement of the amount of sales, he
may apply for a new assessment and new license for the privi-
lege 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 ascertaining whether the
amount of wines, liquors, &c., authorized by such license to
be sold have been sold, it shall be the duty of every liquor mer-
‘chant, who is a beginner as aforesaid, on the first day of Au-
gust, November, and February of each year, to make report in
writing, on oath, to the commissioner of the revenue for the
district in which the liquor merchant was licensed, showing
the amount of goods sold by him within the preceding three
months. If any such liquor merchant shall fail to make such
report, the commissioner shall assume that all the wines, ardent
spirits, &c., authorized to be sold by the license have been
sold, and shall proceed to make a new assessment, after exam-
ining the liquor merchant on oath, or upon such other evidence
‘as he may be able to obtain, in the same manner and to the
same effect he would do if the application had been made to
him for an enlargement of the license aforesaid. If any person
shall bring wines, ardent spirits, &c., into this state at a time
‘when, by an assessment, he cannot procure a license for the
‘full term of one year, and he desires to have such wines, ardent
Spirits, &c., sold by auction, the commissioner may assess the
tax at a rate equal to the tax forone year. Licensed distillers
may sell liquors manufactured by them, at the place of manu-
facture, in quantities not less than one gallon, without a special
license: provided, the same shall be delivered to purchasers at
the distilleries: and provided, that no license shall be granted
‘to sell, by retail, ardent spirits, malt liquors, or any mixture of
any of them, until a certificate 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 less than thirty dollars nor more than one
thousand dollars for each offetice.

Sample merchants.

4, Any person who shall sell, or offer to sell, any descrip-
tion of goods, wares, or merchandise by sample, card-descrip-
tion, or representation, shall be deemed to be a sample mer-
chant. But nothing in this section shall prevent a merchant from
exhibiting a specimen of his goods, wares, and merchandise to
his customers, in the county or corporation in which his place
of business is. Any person who shall sell, or offer to sell, in
violation of this section, shall pay a fine of not less than one
hundred dollars nor more than five thousand dollars 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 actually 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
for other articles; and whenever a license is granted to a ped-
dler to sell such goods, wares, or merchandise, his license shall
confer authority to sell at any house or place within the county
or corporation in which the license was granted. Any peddler
who shall peddle for sale, or sell without a license, shall pay a
fine of not less than fifty dollars nor more than five hundred
dollars for each offence; and any person selling, or offering to
sell as a peddler, sball exhibit his license on the demand of any
citizen of the county or corporation in which he sells or offers
to sell or barter; and upon his failure or refusal to do so, shalt
be subject to the penalties of peddling without a license.

Sale of junk, old metals, or other like commodities.

6. No keeper of a shop for the purpose herein mentioned,
shall, without a license authorized by law, purchase, sell, bar-
ter, or exchange any kind of second-hand articles, junk, rags,
old metals, or other like commodities. The places at which
such business may be conducted shall be kept open for the
purchase or sale of any of the articles mentioned aforesaid;
nor shall any purchase be made by the keeper or keepers of
any such place of business, or by any person or persons for
them, except between the hours of sunrise and sunset of each
day; and said places of business shall be open at all times for
the inspection of any revenue or police officer of the county
or corporation wherein the license issued. Every person re-
ceiving such license shall place over the principal entrance of
his or her place of business, a sign designating that he or she
is licensed in conformity with the provisions of this act. Any
person violating the provisions of this act, shall pay a fine of
not less than fifty nor more than one hundred dollars for each
offence.

Sale of patent rights.

7. No person shall, without a license authorized by law, sell
or barter the right to manutacture 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 confer the authority to sell or barter such right or
use such machinery. But nothing in this section shall be con-
strued to prevent the patentee of any improved or useful in-
vention, if he be a citizen of the United States, from selling
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 fifty dollars nor
more than five hundred dollars for each offence.
Sale by agents.

8. No person shall, without a license authorized by law, act
as general agent for the sale of lands, or act as book agent.
No itinerant or resident person shall sell or offer for sale the
manufactured articles or machines of other states or territo-
ties, or take orders for such manufactured articles or machines
on commission or otherwise, without taking out a license.

What constitutes a land agent; what he may sell.

9. 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 legislature may from time to time impose. Any
person selling 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-
gaged 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 violation of
this section, the person offending shall pay a fine of not less
than one hundred dollars nor more than five thousand dollars for
each offence.

Sale of books; book agents.

10. Any person who shall receive subscriptions for, or shall
in any manner furnish newspapers, books, maps, prints, pamph-
lets, or periodicals, otherwise than by sale, printed or pub-
lished beyond the limits of this state, shall be deemed to be a
book agent. Any person who has been a resident of the Uni-
ted States for two years, desiring to distribute or sell any re-
ligious books, newspapers, pamphlets, or periodicals, may apply
to the judge of the county or corporation court in which he
may desire to distribute or sell the same; and such judge, upon
being satisfied that the person 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 dol-
lars for each offence.

Auction sales; who may sell without a license.

11. No person shall sell at auction or public outcry without
a license, except in the following cases, to wit:

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

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 con-
trol, or his real or personal estate, not purchased or sold on
speculation.

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

Auctioneers’ account of sales.

12. An auctioneer shall keep an account of all sales made by
him, showing the aggregate amount thereof; and whenever re-
quired by a commissioner of the revenue, shall render an ac-
count, 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 auctioneers.

13. 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 is to say:

General auctioneers ; what an auctioneer may sell.

14. Any person licensed as a general auctioneer may sell
any goods, wares, merchandise, and other articles, not pro-
hibited 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.

15. 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 au-
thorized, in pursuance of this act, to sell the same by auction,
except that auctioneers may sell household and kitchen furni-
ture on the premises. 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. Fora
sale otherwise, or for a sale of anything prohibited, and for any
violation of this section, the person offending shall pay a fine
of not Jess than one hundred dollars nor more than five thou-
sand dollars for each offence.
16. Any person licensed as a real estate auctioneer may eell
at auction or privately, any real estate in this commonwealth
entrusted to him for sale. If a tax shall be imposed on the
amount of the sales, the taxable sales shall be construed to em-
brace 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 dollars nor more than one thou-
sand dollars for each offence.

Tobacco auctioneers.

17. 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.

18. A common crier may cry for sale, at any place in the
county or corporation in which his license issued, any property,
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 immediate direction of the propert
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 pur-
chaser. He may receive for his services a stated compensa-
tion, but he shall not receive any commission or per centage
on the amount of the sale, nor any specific or contingent inte-
rest in the sale, as a compensation for his services. For any
violation of this section, the person offending shall pay a fine
of not less than fifty dollars nor more than tive hundred dol-
lars for each offence.

ScHEpDuLe B.
Purchases and sales.

19. 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 subsistense designed as
food for man or beast, or for any beverage, or for any clothing,
or for any materials of which clothing is made, except that li-
censed butchers or keepers of stalls or stores shall be permit-
ted to canvass and purchase matters of subsistence designed
as food for man or beast without being required to take out
any additional license. 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 corporation in which he is
canvassing or purchasing; and such licensed person, when re-
quested, 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 purchasing without a license; but
this section shall not be construed 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 can-
vassing or purchasing, it shall be held that a license is required,
unless and until it be satisfactorily shown that the person can-
vassing or purchasing is bona fide operating for his own con-
sumption or the consumption of his family. Any person vio-
lating in any manner the provisions of this section, shall pay
a fine of not less than ten dollars nor more than five hundred
dollars for each offence, and shall, moreover, be bound by the
court, or any justice of the peace, upon conviction before
either, in a recognizance, with good and sufficient security, in
@ penalty not less than one thousand dollars, conditioned to be
of good behavior for a period of not less than one year.

Ship brokers, stock brokers, and private bankers.

20. No person or corporation shall, without a license au-
thorized by law, act as a ship broker or stock broker; and any
person or corporation that deals in coin, foreign or domestic
exchange, government stocks or other certificates of public
debt, certificates of debt or shares in any corporation or char-
tered company, bank notes or any other notes used as cur-
rency, or that sells the same, or any of them, on commission
or for other compensation, shall be deemed to be stock bro-
kers. A stock broker shall have the right to buy and sell for
profit, or to sell on commission, the coin, exchange, stock, cer-
tificates of debt, shares in chartered companies, bank notes
and notes used as a currency, as aforesaid; and may sell either

rivately or by auction. Any person or corporation engaged
in the business of receiving money on deposit, or in so receiv-
ing money on deposit and also in lending money, or in dis-
counting negotiable paper or other credits, shall be deemed
private bankers. A license shall be required and obtained for
conducting exclusively the business of private banking, or for
conducting such business in connection with the business of
broker; and in the latter case, the tax shall be paid for the ad-
ditional privilege of private banking. Any person or corpo-
ration violating the provisions of this section, shall pay a fine
of not less than one hundred dollars nor more than five thou-
sand dollars for each offence.

Pawn brokers.

21. No person shall, without a license authorized by law,
lend money or other thing for profit, for or on account of per-
sonal property deposited with the lender in pledge. Any per-
son who shall, in any manner, lend or advance money as
aforesaid on the pledge and possession of personal property,
shall be held to be a pawn broker. Any person makin
a pledge of property as aforesaid, for money loaned or ad-
vanced, who shall not pay or return the money so loaned or
advanced, within sixty days after the date fixed for the pay-
ment or return of the money, shall forfeit his right to redeem
the property pledged. After such person shall have forfeited
his right to redeem the property, the pawn broker may cause
said property to be sold at auction by any licensed auctioneer.
The 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 accrued, 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 not
less than fifty dollars nor more than five hundred dollars for
each offence.

Manufacture of wine, ardent spirits, and malt liquors.

22. No person shall, without a license authorized by law,
distil or in any manner manufacture wine, ardent spirits, or
malt liquors, exceeding thirty gallons of either; but no person
shall be required to obtain a license to distil fruit, unless such
distillery, 80 engaged, is kept in operation more than three
months in any one year. There shall be a specific tax for the
privilege of distilling or other manufacturing of wine, ardent
spirits, or malt liquors; and a license to do either, shall be held
to confer the authority to distil 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 thereafter 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 without a license. If the per-
son desiring such license make application therefor, he shall
state, on oath, the probable quantity which, in his opinion, he
will distil or manufacture during the time the license is to con-
tinue, and the tax shall be assessed as well for the specific
amount as upon the quantity to be produced. If the applica-
tion shall not be made to the commissioner for an assessment,
the commissioner shall assess the specific tax as in other cases
of default, and shall ascertain, upon the best information he
can obtain, the probable quantity which the distillery will pro-
duce during the time the license will continue, and shall there-
from assess the actual rate per gallon provided for in this act.
If the quantity to be manutactured 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 specific tax to distil or manufacture. The same reports
required of a liquor merchant to ascertain his sales, may be re-
quired of a manufacturer or distiller for the purpose of ascer-
taining 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.

Scuepuue C.
Ordinaries, boarding houses, Sc.

23. No person shall, without a license authorized by law,
keep an ordinary, a house of private entertainment, a boarding
house, an eating house, or bakery.

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

24. Any person who shall, for compensation, furnish lodging
or diet to travelers, sojourners, or boarders in his house, or
provender for a horse feeding in his stable or on his land (ex-
cept 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 ordinary
shall not be construed to authorize the sale of spirituous or
malt liquors to be drunk elsewhere than in or at such ordinary,
unless anthorized 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 li-
cense, shall pay a fine of not less than thirty dollars nor more
than one hundred dollars for each day he may continue the
same.

What constitutes private entertainment.

25. Any person who shall furnish, for compensation, lodging
or diet to travelers, sojourners, or boarders in his house, or
provender for a horse feeding in his stable or on his land,
within five miles of any city, town, or village, shall be deemed
to keep a house of private entertainment, unless he be an ordi-
nary 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 ascertained in
the same manner the annual rent or value of an ordinary is re-
quired to be ascertained. A license to keep a house of private
entertainment shall not be construed to authorize the sale of
wine, spirituous, or malt liquors, or a mixture of any of them.
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 for each day he
may keep the same. ,

What constitutes a boarding house.

26. 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 of an ordinary or house of private en-
tertainment, 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 an-
nual rent or value shall be ascertained in the same manner the
rent or annual value of an ordinary is required to be ascer-
tained. 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 school for boarding the students
and teachers of such school. Any person who shall keep a
boarding house 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 an eating house.

27. Any person who shall cook, or otherwise furnish for
compensation, diet or refreshments of any kind for casual visi-
tors at his house, and sold for consumption therein, and who
is not the keeper of an ordinary, house of private entertain-
ment, or boarding house, shall be deemed to keep an eating
house; but the refreshments herein named shall not consist 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 refresh-
ments, wine, spirituous, or malt liquors, to be drank at such
eating house. Such license shall be granted upon the certifi-
cate of the court of the county or corporation, in the same
manner and to the same effect as certificates are granted to
keep an ordinary. Any person who shall keep an eating
house without a license, shall pay a fine of not less than thirty
dollars nor more than one hundred dollars for each day he
may keep the same.

What constitutes a bakery.

28. Any person whose occupation is to bake bread, crackers,
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 pre-
paration without any additional license. If a tax shall be im-
posed on the value of such articles, the same shall be ascer-
tained in a manner similar to that prescribed for ascertaining
a liquor 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.

29. Any person who 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 fifty dollars nor more than one hun-
dred dollars for each day he may keep the same.

What constitutes billiard saloons.

30. 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 fifty dollars nor more than one hun-
dred dollars for each day he may continue the same.

What constitutes a bagatelle saloon.

31. 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 hun-
dred dollars for each day he may continue the same.

32. But nothing heréin shall be construed to exempt the
furniture in houses mentioned in this schedule from being
taxed as property.

ScnEDuLe D.
Theatres, lectures, and concerts.

33. No person shall, without a license authorized by law,
exhibit, for compensation, any theatrical performance, or any
performance 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 exempt
from the license; but unless the performance shall be so
licensed, each person engaged therein shall be liable to the
penalty for a violation of this section. Every license and tax
thereon shall be for each performance; but a license for a
theatrical 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 dollars
for each offence.

Shows, circuses, and menageries.

34. No person shall, without a license authorized by law,
exhibit any show, circus performance, or any managerie, 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. When-
ever such show, exhibition or performance, circus or managerie,
shall be licensed, those engaged therein and operating under
the license, shall be exempt from a license tax for performing
or acting thereat.

30. Every show, exhibition, or performance, such as is
described in the next preceding section, whether under the
same canvas or not, shall be construed to require a separate
license therefor, whether exhibited for 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. If
a tax shall be imposed for the persons attending the show,
exhibition, or performance, the persons attending shall be
ascertained 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 person so offending
shall pay a fine of not less than fifty dollars nor more than one
hundred dollars for each offence.

Publie rooms.

36. No person shall, without a license authorized by law,
charge for the use of any house ina city or town, or in any
aanner 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. henever
such charge is made, or compensation is demanded or received
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 pub-
dic rooms in a town containing less than one thousand inhabit-
ants; but no license to use such house for such exhibitions or
performances shall be construed to exempt the house from
taxation as property. For any violation of this section, the
erson 80 Offending shall pay a fine of not less than fifty dol-
ars nor more than one hundred dollars for each offence.

ScHEDULE E.
Attorneys, physicians, and dentists.

37. 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.

38. Every attorney at law, in addition to being licensed,
sworn, and admitted to prosecute or defend actions, or other
proceedings, in the courts of this commonwealth, on the re-
tainer of clients, shall obtain a revenue license; and no person
shall act as attorney at law, or practice law in the courts of
this commonwealth, without a separate revenue license. A.
license to practice law in any county or corporation shall
authorize such attorney to practice in all the courts of this
state without an additional license. 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.

Phystcians, surgeons, and dentists.

39. No person shall, without a license, practice as a physi-
cian, surgeon, or dentist; but a license to practice either pro-
fession shall confer the privilege of practicing in all the pro-
fessions aforesaid, and a license granted to practice in any
county or corporation shall authorize such physician, surgeon,
or dentist, to practice in any of the professions authorized,
throughout the commonwealth, without additional license.
Any person violating 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 hundred dollars for each offence.

!

Barbers.

40. 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 bar-
ber shop. Any person violating the provisions of this section,
shall pay a fine of not less than twenty dollars nor more than
fifty dollars for each day he may continue the same.

Daguerrean artists.

41. Any person who engages in fixing images of objects ac-
cording to the invention of the daguerreotype, by whatsoever
name it may be called or known, shall be deemed to be a da-
guerrean artist; and every artist engaged in the business of
the invention aforesaid, shall obtain a license, and it shall be
unlawful so to engage without a license. For every violation
of this act, the person so offending shall pay a fine of not less
than fifty dollars nor more than five hundred dollars for each
offence.
Stallions and jackasses.

42. 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 specify 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 or 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
fifty dollars for each offence.

Agents for renting houses.

43. Any 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.

44. Any person engaged as an agent for renting houses as
aforesaid without a license, shall pay a fine of not less than
fifty dollars nor more than one hundred dollars for each of-
fence.

Storage or impounding.

45. 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 merchandize, including
wood, coal, lumber, lime, guano, marl, or any similar commodi-
ties, or any live stock, or make, demand, or receive in any
manner, compensation for storage or impounding. Any per-
son who shall demand or receive compensation for storage or
impounding as aforesaid, or who shall in any manner violate
the provisions of this section, shall pay a fine of not less than
fifty dollars nor more than five hundred dollars for each of-
fence.

Lnvery stables.

46. Any person who keeps a stable or stalls in which horses
are kept at livery or fed, or at which horses and vehicles are
hired for compensation 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. - But this section shall
not be construed to prevent the keeper of a licensed ordinary
or house of private entertainment from feeding the horses of
travelers or guests stopping at such ordinary or house of pri-
vate entertainment. 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 insurance companies.

47. No person shall, without a license authorized by law, act
as agent for any foreign insurance company; and any person
offering to insure, or who makes any contract or policy of in-
surance for or on behalf of any company created or incorpo-
rated elsewhere than by or in this state, shall be regarded as
an agent of a foreign insurance company. Any person acting
as above, as an agent of any such foreign insurance company,
shall pay a fine of not less than fifty dollars nor more than five
hundred dollars for each offence.

Telegraph companies.

48. No telegraph company, nor any agent or officer of such
company, nor any person operating the apparatus necessary to
communicate by telegaph, shall transmit any messages or com-
munications over the wires of such company or person, with-
out a license authorized by law. Ifthe business be conducted
by an incorporated company, the license shall be to the com-
pany; which company may employ agents, without a license

einy required of such agents. If the business be conducted
by any person, firm, or company, not incorporated, the license
shall issue to such person, firm, or company. When a license
shall have issued, messages or communications may be trans-
mitted through any county or corporation in this state. One
license for the same company shall be sufficient; and this sec-
tion 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 for each offence.

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

49. A license may be granted to any citizen of this state; to
any person entitled to the privileges and immunities of a citi-
zen 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 United States, and to any other person on whom a
license tax shall be specially imposed.

When a license ts required.

50. Whenever a license shall be specially required by law,
and whenever the general assembly shall levy a license tax on
any business, employment, or profession, it shall be unlawful
to engage in such business, employment, or profession, without
a license, and it shall be held that a license 1s required. In all
cases where such‘tax is imposed, it shall be lawful to grant a
license for the business, employment, or profession so taxed ;
and if the manner of granting a license shall not be prescribed
by law, the said license may be granted according to the law
which governs in similar cases, and subject to such restrictions
as appertain thereto.

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

51. It shall be the duty of every person who is engaged, or
desires to engage in any business, employment, or profession,
for the prosecution of which a license is required, to apply to
the commissioner of the revenue of the district where the
business, employment, or profession, is to be prosecuted, for
an assessment of the tax imposed by law on the license he de-
sires to obtain. But in cases requiring a certificate from the
court authorizing license, the same shall be exhibited to the
commissioner of the revenue before the assessment is made.
It shall thereupon be the duty of the commissioner to ad-
minister the oath required by this act, and deliver to such
person a certificate showing the business, employment, or pro-
fession which may be pursued, the place at which the same
may be prosecuted, 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 in the 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. Sach certificate and receipt,
made in conformity to law, shall be held to be a license to
prosecute the business, employment, or profession named
therein.

How commissioner obtains a license.

52. Whenever a commissioner of the revenue desires to ob-
tain a license, which, in the case of another person applyin
therefor, would be granted by himself, the tax may be aid
without such certificate; but the receipt for the tax shall be
produced, and the license shall be granted by the court of the
county or corporation.

Appeals from commissioner's valuation.

03. 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 judg-
ment shall be final. *
54. 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, with-
out a license; but this section shall not apply to any silent
partner whom it might be lawful to include, nor to any
erson who may be added to the firm after the grant of such
icense.
05. No change in the name of the firm, nor the taking in of
&@ 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 they dissolve, and such part-
ner, or any number of them, continue business, any tax on the
sales or profits of the business which might otherwise be
chargeable to the firm, may be apportioned amongst them, ac-
cording to the justice of the case. As one of the means of as-
certaining the amount of the license tax, the commissioner
shall propound interrogatories to such person, and may use
such other evidence as he may procure. Such interrogatories
shall be answered under oath. Any person violating the pro-
visions of this section, shall pay a fine of not less than fifty
dollars nor more than one thousand dollars for each offence.

Place of business to be designated.

66. Every license granting authority to engage in or exer-
cise any business, employment, or profession, unless expressly
authorized elsewhere or otherwise, shall designate the place of
such business, employment, or profession, at some specified
house or other definite place within the district of the com-
missioner of the revenue granting it. Engaging in or exer-
cising any such licensed business, employment, or profession,
elsewhere than at such house or definite 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, employment, or profes-
sion is limited thereto by law, shall be deemed to be void.

Separate licenses.

o7. A separate license shall be granted to each 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 thereof.
D8. 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-
out making application to such commissioner for a license, he
shall, in either case, assess such person, upon the best informa-
tion he can obtain, in the same manner he would make the as-
sessment if the application had been made to him; but the
‘tax shall, in either case, be assessed by him at twice the amount
which would otherwise have been imposed ‘for a year on such
‘business, employment, or profession: provided, that any such
person who may have continued or commenced business in the
year eighteen hundred and seventy, and who has been pre-
vented from obtaining license by reason of vacancies in office,
shall not be liable to such penalty. Immediately after the
commissioner shall have made his assessment, under the provi-
sions of this section, he shall deliver a certificate of such as-
sessment to the sheriff 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.

59. The auditor of public accounts shall, for good cause to
him shown, have full power to reform any assessment of a li-
cense tax; may require a new obligation, with additional se-
curity, where such bond and security shall be required by law.
He 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 li-
cense granted shall cease. The said auditor may pay to such
agent, out of the treasury, a reasonable compensation, not ex-
ceeding the compensation allowed to a commissioner 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 fur-
nished 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 au-
ditor to make an examination of such lists, the commissioner
shall return to him, with his return of licenses, all interrogato-
ries which may have been propounded by him, under the di-
rection of said auditor, and answered.
To whom tax 18 to be paid.

61. The tax on every license issued under this act shall, un--
less otherwise provided for, be paid 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 corporation.

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 billiard tables at wa--
tering places. Licenses to keepers of bowling alleys or bil-
liard tables at watering places, may terminate on the thirtieth
of April, or at the end of four months, whichever may happen
first. If granted for four months or less, the tax thereon shall!
be fifty per centum of the annual tax. Licenses to theatres.
shall be for one week, 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 exacted to return to the.
exhibition or performance, in lieu of a check authorizing the-
holder to return without compensation. In those cases where-
in it is necessary for the county or corporation courts to give:
a certificate 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 effect: provided, that for the year eigh-.
teen hundred and seventy, the certificate may be given at any
term of the court, to take effect from the first day of May
next preceding. 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 tax 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 no abatement.
from the tax on the following licenses, if the same be exercised
for less than a year, to wit:

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

Second—Common criers.

Third—On attorneys at law, physicians, surgeons, dentists,.
and barbers.

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

Fifth—Canvassing counties to purchase matters of subsist--
ence.
Sixth—Peddlers.

Seventh—Sample merchants.
Eighth—Sale of patent rights.
Ninth—Public rooms for exhibitions.
Tenth—Daguerrean artists.
Eleventh—Foreign insurance companies.

Inst 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 de-
liver to the sheriff or other collector of the taxes on such li-
censes, 2 list of all such certificates, as far as he may have pro-
gressed with the same; which list shall be the guide of the
sheriff or collector in collecting the taxes imposed by law on
such license. If the taxes be not paid, the sheriff or collector
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 days’ notice, so much of said person’s
property, subject to distress, as may be necessary 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 im-
mediately paid, the said sheriff or collector shall arrest the per-
son so assessed, and hold him in custody until the payment is
made, or until he enter into bond, with sufficient security, in 3
penalty at least double the amount of the taxes so assessed,
conditioned for his appearance before the circuit court of his
county or corporation, to answer to such action of debt, in-
dictment, or information as may be brought against him, and
to satisfy not only the fine imposed, but to pay the taxes as-
sessed; and it shall be lawful for the court, upon the trial of
such action of debt, indictment, or information, to render
judgment upon such bond for the fine imposed and the taxes
which may be assessed.

When list of licenses to be returned to audrtor.

64. Every six months, to wit: the first day of May and the
first day of November of each year, the commissioner of the
revenue shall return, on oath, to the auditor of public accounts,
and to the clerk of the court of the county or corporation, a
fair classified list of all licenses, and certificates for obtaining
the same, granted by him within the last preceding six months,
embracing all such licenses and certificates as were not con-
tained in any preceding report; and if no licenses were issued,
he shall report the fact, on oath, at the times aforesaid: pro-
vided, that on the first day of August, eighteen hundred and
seventy, the commissioner shall return to the auditor a list of
all licenses granted by him since the first day of November,
eighteen hundred and sixty-nine, and not returned before the
first mentioned date; and on the first day of November, eigh-
teen hundred and seventy, he shall return to the auditor a like
list of all licenses granted by him subsequent to the first day
of August of the same year. In each class of licenses the
names of the persons licensed shall also be arranged alpha-
betically; and such list shall specify the date of each license
and the time it terminates; 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 certificate 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 calculation
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 for authenticating such lists or reports as above in-
dicated, which may be altered by said auditor, and the com-
missioner shall make report according to such forms. Any
commissioner failing to make such report at the time speci-
fied, shall forfeit not less than one hundred dollars nor more
than five hundred dollars, and unless a reasonable excuse is
given, shall forfeit all compensation to be received from the
treasury.
Incense returns evidence.

65. Any list of licenses, or certificates for obtaining the
game, signed or sworn to by a commissioner issuing the same,
or if he be dead, by his personal representative, wherein the
amount of tax is stated, and to whom the certificate for ob-
taining 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 exercised
except by the person, firm, company, or corporation licensed,
or for his or their exclusive benefit.

Licenses assignable; how, &c.

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 without
a like certificate in favor of the assignee, and a like 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 other person other than the
assignee or assignees.

When a place of business mag be changed ; hove.

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
granted, and wishes his license altered accordingly, the com-
missioner may make such alteration.

Separate violations of law ; what.

69. If the law annexes a 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 tn certain cases.

70. 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.

71. 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 No-
vember and before the first day of May following, shall be ac-
counted for and paid on or before the thirtieth day of the said
month of May; and the taxes assessed on or after the first
day of May and before the tirst day of November following,
shall be accounted for and paid on the fifteenth day of De-
cember next thereafter, save as follows: a sheriff or collector,
the courthouse of whose county or corporation 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 fif-
teenth of December, for every thirty miles distance there-
from: provided, that for the year eighteen hundred and sev-
enty, the taxes assessed on or before the first day of August,
shall be accounted for and paid into the treasury on or before
the thirtieth day of August; and the taxes assessed after the
first day of August and before the first of November, shall be
accounted for and paid into the treasury on the fifteenth day of
December.

Delinquents ; how returned.

72. When a sheriff or other collecting officer 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.

Commissions to sheriffs and collectors.

73. Every sheriff or collector receiving taxes on licenses
shall be allowed a commission of two per centum for their col-
lection on the first five thousand dollars, and one per centum
upon any excess over that sum; and if he shall, punctually,

ay the same into the treasury within the time prescribed by
aw, 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.

Sheriff's return of licenses.

74. 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 com-
missioner of the revenue, and delivered to such sheriff or col-
lector; the name of the person, firm, or company to whom it
was issued, and the amount of tax assessed thereby. The she-
riff 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 principal and each de-
puty shall make oath to a list concerning the operations of his
district.

Property and profits of a licensed business; when not exempt from
taxation.

75. A license shall not be construed to exempt from taxation
the property used in the licensed business, or the protits of such
business.

Commissioner's fees on licenses.

76. For every certificate issued by a commissioner to a per-
son desiring, or who ought to obtain a license, the commis-
sioner 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 certificate
or transfer, as the case may be; and where the person, firm,
or company applies for a certificate, the same may be with-
held until the fees are paid. The commissioner shall, for his
assessment of taxes on licenses, be allowed a commission 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 warrant from the auditor
of public accounts.

Sheriffs and collectors to report licenses.
77. Every sheriff and every sergeant of a corporation who

is 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 re-
port in writing, on oath, to the commonwealth’s attorney and
to the auditor of public accounts, all such omissions and vio-
lations of duty. If none be discovered by him, he shall, in
{ike manner, make report thereof. For a 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 accounted for to the auditor of public ac-
counts.
Redress against erroneous assessment.

78. Any person assessed with a license tax, aggrieved there-
by, may, within two years after such assessment, apply for re-
lief to the court in which the commissioner gave bond and
qualified. The attorney for the commonwealth shall defend
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 commissioner, or
his successor, was examined as & witness touching the applica-
tion, and the facts proved be certified.

79. If the court be satisfied that the applicant is erroneously .
charged with taxes, and that the erroneous assessment was not.
caused by reason of the failure or refusal of the applicant 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 amount of taxes.
If the assessment exceeds the proper amount, the court may |
order that the applicant be exonerated from 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 appli-
cant pay the proper taxes, and shall furnish the auditor of
public accounts with the new assessment.

80. An order of exoneration made as aforesaid, 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 bea
sufficient voucher to entitle the officer to a credit for so much
in his settlement with the auditor of public accounts.

81. If what was so erroneously charged has been paid into
the treasury, the order of court shall entitle the claimant to a’
warrant on the treasury for the amount thereof: provided, ap-
plication for the same be made to the auditor of public ac-'
counts within one year after the date of such order.

82. If the court shall be of opinion that the error asked to.
be corrected was committed by reason of the neglect or care-'
lessness of the commissioner, it may render judgment against
him for the costs of the application; and if the erroneous entry
was made by reason of the failure or refusal of the person
charged, to furnish the commissioner with the necessary in-
formation, the court shall refuse relief.
Appeal or supersedeas authorized.

83. 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 su-
persedeas or appeal to the circuit court of the county or cor-
poration having jurisdiction over the county or corporation in
which the order was made. Such appeal or supersedeas shall
be granted as a matter of right, and shall be prosecuted by the
attorney for 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 reverse the or-
der of exoneration, and shall make such order thereupon, for
the collection of the taxes or otherwise, as such court may
consider proper. The appeal or supersedeas shall be tried in
a summary way, without pleadings In writing. No costs shall
be awarded by the court, or paid by the commonwealth, about
such appeal or supersedeas, unless the court, in its discretion,
shall give judgment for costs against the commissioner who
made the erroneous assessment.

Penalites for violations generally.

84. 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.

Penaltses ; how recoverable.

85. The penalties prescribed in this act, except those reco-
verable in the circuit court of the city of Richmond, by ex-
isting laws, shall be recoverable by action of debt, present-
ment, indictment, or information.

In debt.

86. 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 offender resides or
may be found; and such action may be either in the county or
corporation court, or in the circuit court of the county or cor-
poration. Such action of debt may be instituted at any time
within five years after the offence was committed, and shall be
for the maximum penalty prescribed, and for each violation of
any of the laws and prohibitions contained in this act. In the
action of debt, bail shall be required as a matter of right; and
if deemed necessary, an attachment may issue without the af-
fidavit and bond required in other cases, either before the in-
stitution of a suit, or during the pendency of the same. A
declaration shall be filed, but no orders or pleading at rules
shall be necessary, and no exceptions shall be allowed to the
declaration for any defect or want of form. If the offence is
not sufiiciently stated, the court shall require, under such rules
as it may adopt, at any time before a verdict may be rendered
thereon, a full and explicit statement of the offence. In all
such proceedings, the court shall render judgment according
to the very right of the case. In case the defendant be ar-
rested and in custody 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 sufficient security, in a penalty
equal to the penalty sued for, 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 satisty the judgment of the court.
Upon the execution of such bond, the defendant shall be dis-
charged from custody. The bond shall be returned to and
filed with the clerk in the papers of said action.

Presentments, indictments, and informations.

87. Upon any presentment made, indictment found, or infor-
mation filed in a prosecution under the license or other reve-
nue laws of this commonwealth, the court may award a capias
or other legal process against the defendant, returnable to the
same term, or the next term of the court. In all actions of
debt or other prosecations for any violation of the revenue
laws, the attorney for the commonwealth shall be entitled to
a fee of ten dollars, to be taxed in the bill of costs. No attor-
ney or officer shall be entitled to the payment of any fees, out
of the treasury, for services rendered in any proceedings
herein authorized. In all judgments rendered in any prosecu-
tion under the license or other revenue laws of this state, the
clerk, amongst other cost, shall tax 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 credit of the commonwealth: provided, that no such tax
shall be entered unless jurors shall be entitled by law, to receive
compensation for their services. Two years shall be allowed
to institute any criminal prosecution for a violation of the li-
cense or other revenue laws of this state.

88. The act passed April nineteenth, eighteen hundred and
sixty-seven, entitled an act amending an act entitled an act
amending the thirty-eighth chapter of the Code (edition eigh-
teen hundred and sixty), in relation to the assessment of taxes
on licenses, passed February thirteenth, eighteen hundred and
sixty-six, 1s hereby repealed.

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