Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1864-08-13

( or claim agent is not required to take Ii
cense as q conveyancer; but a claim agent
cannot carry on the business OF u lawyer,
nor u conVeyancer that of claim agent or
lawyer, without a separate license. In
towns having population of less than six
thousand persons, one license may cover
the business of land warrant broker, claim
agent, and real estate agent upon the pay
ment of a fee of S25-the highest fee ap-
plicable to either bpsipess-but such Ii
cense must specify the three Occupations.
Auctioneers are not, by the act of June
30lh, restricted in their business to the dis.
tricJ in which they have taken out their
license. Their monthly returns, however,
must be made, and the tax on their sales
paid in the district where they have taken
out their license. The license should be
taken out in the district where they have
their Office or place of business. But no
auctionee can have an Office or place Of
business in more than one district under
one license. .r.l E4-
Where any person shall claim an ex-
emption from q license tax, as dealer manu-
fscturer, apothecary, coDfectioner, eating
| house keeper, tobacoonist, cattle broker,
builder, contractor, or, insurance agent, be-
cause of his annual receipts being less than
the Gum which determines the liability ac-
cording to the act, it will deVOlye on him
to show to the satisfaction of the assist
ant assessor that his annual sales or re-
ceipts do not exceed that sum, and the as
sisstant assessor may demand of him
statement in writing of bis actual and esti'
mated receipts. If he shall fail to satisfy
the assistant assessor 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 as in his
| judgement may appear just If he should
| be unable 10 obtain. evidence sufficient TO
Justify him in making an assessment, IL
| will be his duty to report the case to the
assessor, who may proceed under the l4th
section of the act to elicit the necessary
evidence, on the basis of which the assess
ment may be made. -E 90 a.l.
The license of a Wholesale dealer will
not be for a less amount than his sales for
the previous year, except in the case sPeci-
fed in paragraph two of section seventy
nine. The year will be the year next pre-
ceding the let day of May.
d Where the amount of the license fee is
fixed. and not graduated by the amount of
sales or otherwise, the re-assessment may
be made upon the application for the ex-
listing license.
By the forty ninth paragraph of the sew
enty ninth section of the act of June 80,
every person, firm, or corporation engaged
in any business, trade, or profession what
soever, for which no other license is herein
required, whose gross annual reCeipts there
for exceed one thousand dollars"
This is a very general and sweeping pro-
vision. 1t applies Jus
LIST. To "every person, firm, or corpora
ton" engaged as stated. .s.tua.al
b A license, though procured by firm, will
not protect person belonging to the firm
and prosecuting an independent business;
nor will license to a corporation protect
its corporate members or employees. A
man may be one of firm requiring Ii
cense, one of a corporate company requir-
ing license, and, at the same time, clerk
of the same or of another firm OF corpora
ton, and be compelled to pay license fee
as such clerk. His business, as employee,
is separate from that of the firm or corpo-
ration so far as concerns him individually.
The license fee is the purchase of person
sonal privilege, or rather, perhaps, tax on
the personal employment of the tax payer,
and inures to the benefit of no third person,
whatever may be the relation between the
parties. The act regards corporations in
their legal character as artificial persons,
and partnerships as quasiIcorporations hav-
ing legal existence separate and distinct
whom they are respectively Constituted
In States, where the local law allows a
married woman to act as a femme sole,
she will be subject to to the license duty,
if che pursues a business which yields the
prescribed amount Minors in bust ness
incur the same liabilities for license as
adults.
I'd. The business, trade, or profession
mentioned in the act is limited to such as
no 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 to
pay separate license fee. The business,
trade, or profession requiring license fee
must be one which of itself yields over a
Thousand dollars. 1t person should car
~ on two trades-one of tailor, for in
stance, and one of a shoemaker-or should
pursue the profession of a clergyman,
and at the same time teach school, from
each of which pursuits his receipts should
not exceed one thousand dollars, he would
not be required to pay 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 a sum in excess of that
mentioned in the statute. Different vsrie.
ties, er branches of the same kind of bust
ness, do not come within this principle,
and care on the part of the revenue officers
ia necessary to distinguish between what
els, and what is not, a kind of business
different from some other kind.
Among those persons who may be liable
to take license under this paragraph may
be enumerated the following, as examples,
to wit: Clergymen, teachers, farmers,
artists, boarding house keepers, book
keepers, gardeners, nursery men, express
n
bank tellers, presidents aud cashiers of
banks, substitute brokers; painters and
blackimiths, (when not manufacturers;)
persons carrying on saw mills, clover, grist