Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1862-12-04

| tam olaLe, or mo any county OF Tue same
state, on a temporary employment TO argue a
cause, or 10 give advice to clients, without be-
ing required to take out license in such
State or county.
A lawyer who displays a sign at his resi-
d"nce and trausacts business there as we'll as
at his Office, must take out two licences.
lfa person holds out to the publicly words,
deeds, or writing, that he is engaged in any
kind of business requiring license, be must
take license therefor; although the business in
question may not be his chief or exclusive oo-
cupation.
In reference to Market Men and other Deal
erS: Generally the business of one who keeps
a stall in the market, is that of retail dealer.
There are exceptions, however. The Assist
ant Assessor and Assessor must Judge in each
case. lfthe dealer sells chiefly or entirely to
consumers, though he may often sell in the
original packages, he should be cassed as
retail dealer. If, on the other hand, his sales
are generally in the original packages, or if it
is his occupation to sell TO those who buy TO
sell again, or if this part of his business is con-
siderable, so much that he depends upon and
brochures stock with reference to it, he should
DC classed as wholesale dealer, even though
he sells at retail, The law contemplates sales
at retail by wholesale alers.
A dealer who sells soap, candles, starch, tea,
or other articles, by the original package, or
salt by the wagon load, &C., &C., to consum-
ers, is not a wholesale dealer under the law,
but if no sells to those who sell again, he will
be required TO have a wholesale dealers license.
A furniture dealer who sells bureau, sofa or
table, to customers for their own use, whether
in the package in which he received 1t or not,
is not wholesale dealer.
In reference 10 Brokers and Bankers: 1t is
impossible to lay down an arbitrary rule by
which to test mans business, and decide
whether he is a broker or a banker. The law
is explicit. Assistant Assessors must exercise
their best judgment, with the facts Of each case
in view. Parties who feel aggrieved can APP
peal to Assessors.
Concerning Springs Institutions The tax
of three per centum must be paid on all divi
dends declared due and payable after Septem-
Der ! 1862. The same tax must also be paid
on a ! sums added TO surplus or contingent
funds.
am not aware Of any provision Of law by
which proceeds OF investments in Railroad or
bank stocks are exempt from taxation, when
divided among policy holders or stockholders.
| am Of opinion that the tax must be withheld
from all dividends and sums added to surplus
funds, and the amount so withheld TO be paid
over TO the Government.
The tar on billiard tGbLes kept for use,
as provided to Schedule a, does not apply to
billiard tables kept for hire, and subjected TO a
license tax in Section Ga, Article 20
The phrase kept for sale" employed in
reference to silver plate, is construed to except
silver plate or ware except for sale" and also
that in possession Of a family, or its members,
as souve irs or keepsakes.
The plate properly tarabLe,is that which has
been purchased f + the use Of the family, or
has been presented to the family, as part Of
the household furniture, and as such is kent for
use, whether for ornament or actual service
In the execution of the law, assessors are d.
rected 10 allow owners of silver ware to have
the same weighed, an to make report there
Of
Defining o8ho must hare Psdler'S License.
dealers in ice, who supply customers from
carts and wagons collecting their bills north
| ly Or at the end of che season, do not require
pedler's license for such carts and wagons, al
though occasional small sales are made by such
drivers They do not travel from place to
place for the purpose of selling, but to deliver
what has been previously sold. The same
rule applies to milk-wagons, grocers'wsgons,
bakers and butchers carts, used to deliver
what was previously purchased or contracted
for. 1t does not apply to bread, meat and fish
carts, dealers in fruit and vegetables, owned
or hired and run for tho purpose Of selling
(peddhug) their contents from house to
house.
A farmer who sells the products of his own
farm by trav' ling from house TO house, is no.
a peddler; but a person who buys and sells as
an occupation, and does his business while
travelling from house to house, or place to
place, must take license as q peddler.
7hs Returns of Railroads of their Receipts
for transportation, eic.-Ihe returns of rail-
roads of their receipts for transportation Of
passengers should be made at their principal
office or place of business. Where several
roads are so united as to have but one Office,
the return may be made on the entire line at
such olice-although some of the roads may
be located wholly or in part within other col
lection districts.
The per oentage is to be paid by rail-
roads on re Ell pts from transportation of
| troops, as well as from any other class Of pas
| sengers.
In regard to Aactioneers.-A regularly Ii
censed auc'ioneer can sell the goods of IL
censed dealer in such dealers store; but he
cannot sell the goods, wares, ETC., of an unli-
censed dealer, who is subject to a license tax,
at his 1.-THE dsaler's) place of business, without
being subject to the penalty.
| An auctioneer can sell such goods as are not
usually included in the stocks of dealers,
wherever such goods may be situated, without
J taking special license therefor.
Stamp 7az on Espress Receipts item
marked express" OIL page 80 of the Excise
Law, was not intended to embrace the freight
business of railroads and ordinary wagonets,
but ia limited 10 persons who are express car
| riers, and not merely common carriers, under
the law. The distinction is very well known
IN practical business. The express carrier is
usually expected to take the parcel box or
bundle, from the house or place of business of
| the cOnsignor to the house or place of business