Weekly Trinity journal. [volume] (Weaverville, Calif.) 1857-1972, 1864-11-19
ICE L. 5. ASSISTANT Assessor.
DoUGLAs CITY, NOV. 10, 1864

OFFICE L. 5. ASSISTANT Assessor.
DOUGLAS CITY, NOV. 10, 1864.
Section 81 Of the act of June 80. 1861, pre-
5crbcs that where the amount OF any license,
the rate has been increased, or IS liable to be
increased BY law above the amount of any ex-
is'ing license to any person, firm, or company,
or has been undcrstated, or undcres timated, such
person, firm, or company shall be again assessed,
and pay the amount of such increase, which
shall be Endorsed on the original license, which
shall thereafter he held good and sufficient"
Under this provision assessors will at once
proceed to re-asSess all persons, firms, aud cor
porltions assessed for licenses where, under the
act Of june Goth. the rate has been or is liable
to be increased, or where any existing license
has been undeIstatel or underestimated.
They will also notify all persons engaged in
any trade. business, or profession. for which n
license is required under the provisions of the
now law, though not liable to be assessed for a
license under the former laws, to take out the
appropriate license.
Licenses, whether re-assessed or newly issued
nuder the act Of June 30th Will take effect from
the lSt of july. and The assessment will he pro
rata -tcn-tweliths of the rate or amount fixed
for such new license or Of the increase upon the
old rate.
Where any person was on the lst of May en-
gagged in any occupation for which license was
then required and continued such occupation
after that date. and made application for a
license and no license tax was assessed prior to
July lst, such party VIII he required to take
license IS Of May lst, for one year. and be
charged with the then existing rate; and. if by
the new law the rate IS increased. such license
VIII be re-asscssed, and the amount OF such IN
crease ndorscd thereon.
The Endorsement viii he made by the collector,
and no rc-assessed license viii protect the party
carrying the business mentioned in ii without
such Endorsement.
The law provides for rc-asscssmcnt and the
payment OF the increase, where the rate has been
is liable 10 be increased but il does not pro-
vide for any remission OF the excess where the
rate has been diminished, or where the law is so
changed that any existing license becomes I'M
necessary, a new license Of a different charac-
ter is required Under the old law lottery ticket
dealers were required to pay license fee of
; 900; by the present law the fee is fixed ut
500. IN incorporated bank under the old law
required. in certain cases, to take broker
license: by the present il is required to take a
banker license, which covers the business of a
broker. Yet the law gives no authority TO
fund any part Of the fee in either case.
Under the old law wholesale liquor dealers,
who were also wholesale dealers in other goods,
required to take out license for each bust
ness; while under the present law Il license as a
Wholesale liquor dealer, by special provision,
covers the business Of Il Wholesale dealer where
therefore. party is now assessed or re-assessed
Wholesale liquor dealer, his license as n
wholesale dealer becomes unnecessary vet the
fee paid for that license cannot as the law now
stands be refunded.
The law defines a Wholesale liquor dealer to
be, first. person who shall sell spirits in guam
titles of three gallons and upwards and, second,
one whose annual sales mcifdmg safes Of other
9serchGHdise, shall exceed twenty-five thousand
dollars and. by express provision. person Ii
censed as Wholesale liquor dealer is not re-
quired 70 take out an additional license for the
sale Of other merchandise on the same premises.
This exemption from additional license for the
sale Of other merchandise IS not by the law,
extended a retail liquor dealer but person
holding q license a retail liquor dealer cannot
sell other merchandise without license as
tail dealer. : person holding license only as
a retail dealer may sell merchandise to the
amount Of TWENTY-FIVE thousand dollars and,
under license a retail liquor dealer only, he
may sell spirits in quantities less than three gal
Ions TO the same amount but if he holds both
licenses the instant his sales of spirits and other
merchandise exceed twenty-five thousand dol
lars he ceases to be n retail liquor dealer, but
comes within the definition of wholesale liquor
dealer, and must take license as such.
Lawyers, conyeyancers claim agents, phys-
clans, surgeons, dentists, cattle brokers. horse
dealers. and peddlers under the new law, though
associated in business must take license indi :