Ellsworth American. [volume] (Ellsworth, Me.) 1855-current, 1863-05-22
Internal Revenue Decisions,
TREASURY DEPARTMENT,
OFFICE Of Internal Revenue,
Washington, April, 1868.

Washington, April, 1868.
Dec.siou Concerning tho Transfer Of
Licensea.
When person holding license desires
to change his place of business, he must
apply to the Assessor of the district in
Which his license was granted, for permis.
sion to remove tae business to another
part of ;he district, ar to another district;
in either case, stating specifically tho
place and premises to which he in, ends to
remove. II satisfied of the applicants
bona flc intention to remove. the Asses.
sor will certify the facts to the Collector
who granted the license, and will at the
same timo make an entry Of the facts
against the name Of the person in his
License Record.
The Collector, upon receiving this cer-
tifeate, will endorse on the license per-
mission to remove, as follows: Permis-
sion is hereby given to the within named
A-B-to \ to remove trom the premis.
es within described To, and to carry
on the trade or profession or business ]
specified in the within license, at said
described place or premises, during tho
residue Of the term fer which the within
license was originally granted )" and the
Collector will make an entry of the en-
dorsc;ncut, in brief in his License Rec
ord.
IF the holder Of the license removes to
another district, he must present his
license, properly endorsed, to the Asses.
sor, Of that district, which will make an
entry of the same in his License Record.
Assessors and Collectors must use duo
precautions to prevent persons from car
ryine on the same business in different
places under one license.
Concerning License of Hotel Keepers and
Liquor Dealers.
The act of Congress of the first day
of Jaly, 1862, called the Excise Law,
directs that every place where food and
lodJing ere provided for. and furnished
to travellers and sojourners in view of
payment, shall be regarded as hotel.
inn, or tavern, under the act" In order.
therefore, to be entitled to carry on that
branch Of business, which consists in ac-
commodatins travellers and sojourners
With food aud lodging for pay, the keeper
must have license and the class to
which his hotel belong, rcckoned accor.
ding to its rental value, determines tho
sum Of money which the license will cost
him. If that value is $4,000, he must
pay $500; il it is but 500, he must
pay s5. The license fee is graded accor.
ding to the rent or rental value, aud
there arc three different classes to which
the fee assigned is less than twenty (s2o)
dollars.
Ii to the business Of providing for
traveller. and sojourners, the hotel keeper
adds the retailing Of spiri,uous liquors,
he Is required to pay an ADDITIONAL .spm
g twenty (s2Q) dollars for license and
this he must pay, whether his hotel be-
longs to the first, last. or intermediate
class. st
The 4th paragraph of the 64th section
Of the act is imperative. 1t says retail
deal r, in liquors, including distilled
spirits, flrmonted liquors, and wines ef
every description, shall pay twenty dol,
lars for each license, This has obviouslY
no cation to tue provisioa for sale Of
fooi or lodJiay. A man may keep ap
As.el, and NOT F9tal saisituqus li1uoFs.