Weekly Trinity journal. [volume] (Weaverville, Calif.) 1857-1972, 1864-11-19
NUMBER 40.

taken license as firm, such license, with the
approval Of the collector, may be transferred to
a member of the firm, and the others must take
q new license.
\ party holding a license as a lawyer or claim
agent is not required to take license as a con-
veyancer but claim agent cannot carry on the
business of 4 lawyer, nor conveyancer that of
A claim agent or lawyer, without separate Ii
cense In towns having q population of less
than six thousand persons, one license may
the business of land warrant broker, claim agent,
and real estate agent upon the payment of n fee
of S25-the highest fee applicable to either bus
iness-but such license must specify the three
occupations
Auctionecrs are not, by the act of June 30th,
restricted in their business to the district in
which they have taken out their license. Their
monthly returns, however, must be made, and
the tax their sales paid in the district where
they have taken out their license. The license
should be taken ont in the district where they
have their Office or place of business. But no
auctoneer can have Office or place of bust
ness in more than one district under one license.
Where any person shall claim exemption
from 4 license tax, as dealer, manufacturer,
apothecary. confcctoner, eating-house keeper,
tobacconiSt. cattle broker builder, contractor,
or insurance agent, because of his annual re-
ceipts being less than the sum which determines
the liability according to the act it will devolye
on him to show to the satisfaction of the assist
ant assessor that his annual sales or receipts do
not exceed that sum, and the assistant assessor
may demand of him statement in writing of
his actual and estimated receipts. II he shall
fail satisfy the assistant of the amount
of his receipts or sales. the assistant assessor
may make whatever examination may be IN his
power, and assess the license tax in his judg
ment may appear just. If he should be unable
to obtain evidence sufficient to justify him in
making an assessment, ii will be his duty to re-
nor ti., clc n he wi
under the l4h section of the act to elicit the
necessary evidence. on the basis of which the
assessment may be made.
The license of a wholesale dealer viii not he
for less amount than his sales for the previous
year, except in the specified in paragraph
two of section sevcnty-nine. The year will be
the year next preceding the lst' day of May.
Where the amount Of the license fee is fixed,
and not graduated by the amount of sales or
otherwise, the rc-assessment may be made upon
the application for the existing license.
BY the forty-ninth paragraph of the seventy
ninth section of the act of June 3d. license fee
of ten dollars is required of every person,
firm or corporation engaged in any business,
trade, or profession whatsoever for which no
other license is herein required, whose gross an
nual receipts therefore exceed one thousand dol
lars.
This is a very general and sweeping provision
1t applies
lst. 70 - every person, firm, or corporation y
engaged stated
4 license, though procured by firm, will not
protect person belonging to the firm and prose-
cutting an independent business nor will Ii
cenSe to a corporation protect its corporate men,
bers employees. man may be one OF firm
requiring license, one of a corporate company
requiring license. and at the same time, a
clerk of the or of another firm or corpora
ton and be compelled to pay license fee as
such clerk His business, as employee, is sepa-
rate from that of the firm or corporation so tar
rs concerns him individually. The license feels
the purchase of personal privilege, or rather,
perhaps, tax on the personal employment OF
the tax payer and inures to the benefit OF no
third person whatever may he the relation be-
tween the parties. The act regards corporations
in their legal character as artificial persons, and
partnerships quasi corporations having legal
existence separate and distinct from the indINld-
uals by the aggregation of whom they arc re-
spcctiyely constituted. In States, where the
local law allows a married women to act rs "A
femme xole she will be subject to the license duty,
II she pursues a business which yields the pre-
scribed amount Minors in business incur the
same Liabilities for licenses rs adults.
Cd The business trade, or profession men,
toned in the act is limited to such as other
license is required for. But if person already
licensed for one business pursues another. which
Yields him more than one thousand dollars. he
Is obliged 10 pay q separate incense lee. inc
business. trade or profession requiring license
fee must be one which Of itself yields over
thousand dollars. If person should carry on
two trades-one Of tailor, for instance. and
one of shoemaker-or should pursue the pro-
fesson of Il clergyman, and at tie same time
teach school, from each Of which pursuits his
receipts should not exceed one thousand dollars,
he would not be required to pay a license fee.
For though the license is to the person. it is for
the business, and the business which demands it
must without aid from other sources, produce
sum in excess Of that mentioned in the statute.
Different varieties or branches Of the same kind
of business, do not come within this principle,
and care Oh the part Of the revenue officers Is
necessary to distinguish between what Is, and
what is not, kind OF business different from
some other kind.
Among those persons who may be liable to
take license under this paragraph may be emu
meratcd the following, rs examples, to wit -
Clergymcn, teachers, farmers, artists, boarding
house keepers book-keepers, gardeners, nur-
sery-men express-rnen, teamsters, uuch-,ueh,
brck-lavers banl1-telers, presidents and cashiers
Of banks substitute-brokers, painters and black
smiths (when not manufacturers j persons car
rvinr on saw mills. clover. grist or other mills,
lwhcn not manufacturers y superintendent,
managers agents officers of companies or
corporations firms, companies or corporations
organized Cor any business not requiring any
companies, &c, &c.
An Office held under the Federal under q
State Government is not either business trade,
profession in the meaning of the act The
commission which the officer holds of the exec
utire authority, appointing power, is his suf-
hcent license
In cases where it is discovered that the names
of persons or objects liable to tax duty, were
omitted from the annual list Of May, 1864, the
same should be returned on special list, and
the assessment and collection will be made as
a monthly list. Snch special list should be at
tached to and returned with a monthly list, and
the aggregate amount OF both should be stated
in the accompanying aggregate list.
Also, every person, firm, company or corpora
ton, owning possessing, or having the
or management Of any canal or water ditch, the
water Of which is used for mining purposes, shall
be subject to pay duty of p per cent. upon
all gross receipts of such canal or water ditch
f, A. KELTON, Asst. Assessor,
9Th Division, 9Th Dist, Cal.