The New York herald., 1864-08-08
IMPORTANT TREASURY NOTICE.
Assessment and Reasscssment OF Lii.
ccnse9.

TREASURY DEPARTMENT, OFFIck oy INTERNAL RsvENuB
wassnsdros, July 80, 1864 !
Section so OF the act OF June s 1864 prescrbes that
where the amount Of any license the rate has been
Increased is liable TO be increased by law above tho
amount Of any existing license to any person, firm or
company has been under stated under estimated
such person. firm company shall be again assessed
and pay the amount OF such increase which shall be
dorsed the original csrse which shall thereafter be
held good and sufficient
Under this provision will at proceed to
resssess all PERSONS firms corporations assessed
licenses where under the act OF Juno tho rate has
been liable DO increased whore any existing
license has been under stated or under estimated.
They will also notify al parsons engaged In any trade,
business profession for hich license is required
der the provisions OF the law though not liable to
be assessed license under ae laymer laws, 10 take
out the appropriate license.
Licenses whether essed newly issued under the
act Of June 80 viii effect from the let of July, and
the assessment will be pro raintent ehs OF the rate
or amount fixed for such new License or OF the increase
upon the old rate.
Who're aay person WAS on the LIST OF May engaged in
any occupation tor which license then required
and continued such occupation after that date and made
no application for license, and no license tax was
sessed prior 10 July such party will be required TO
take lcsnse as OF Way Tor one year. ana be cha gcd
with the ther existing rate apd II by the law the
increased, TensSeSSeQ
amount Of such increase endorsed thereon
The endorsement will be made by the collector, and 20
reassessed license viii protect the perty varying on the
business mentioned IN IL without such endorsement
The law provides for reassessment and the payment
or the increase where the rate has been or liable 10 be
increased bnt il does not provide Tor any remission Of
the where tho has been diminished where
the law is changed that aay existing Incense becomes
unnecessary or new license Of different character
required Under the old law lottery ticket dealers
required 10 license fee OF 81 000 by the present law
the fee is fixed at $780, An Incorporated bank under the
nld In in n
license by the mt law is required to take BANK
er's license which covers the business Of broker Yee
the law gives authority 10 refund any part OF the fee
in either case
Under the old law wholesale liquor dealers who
also wholesale dealers In other goods required to
take out license tor each business while under the pre-
sent law license Wholesale liquor deaer by special
provision, covers the business OF Wholesale dealer
where therefore, party is assessed reassessed
wholesale liquor dealer his license wholesale
dealer becomes Unnecessary yet the fec paid for that H.
ceDse Dinnot as the law now stands. be refunded.
The 1aw defines wholesale liquor dealer TO be,
first, person who shall sell spirits in quantities
OF three gallons and upwards and second. one
whose annual sales including sales Of other
shall exceed tweutyd dve thousand dollars; and, by
press provison n person licensed as wholesale io,Ior
dealer required to take ont additional license
for the sale of other merchandise on the same premises
This exemption from additional license for tho sale OF
other merchandise Is not by tho law extended to retail
liquor dealer but person holding license retail
liquor dealer cannot sell other merchandise without
as retail dealer may sell merchandise to the amount Of
twenty five thousand dollars and, under a license
retail LIQUOR dealer only, be may sell spirits in quantities
less than three gallons TO the amount but II he
holds both licenses the instant his sales OF spirits and
other merchandise exceed twenty five thousand dollars
he to be retail liquor dealer. but within
the definition Of wholesale liquor dealer and must tako
license such.
Lawyers conveyancers, claim agents, physicians sur.
geous dentists catc brokers forse Dealers and ped
lers. under the law though associated in business
must take license individually and canLot be licensed
hrm. Where persons belonging to either class have
taken license as firm such license, with te approval
OF the collector be transferred to member o, the
firm, and the Others must take new license.
party bnd1Dg license n lawyer or claim agent Is
not required take license a conveyancer; but a
claim agent cannot carry on The business Of lawyer
a conveyancer that or claim agent lawyer. with
out license. In towns having population OF
the business OF land broker claim agent and
real estate agent upon the paymentns fec OF twenty
FIVE dollars. the highest fee applicable TO either busi
but such license must specify the threo occppa
tions
in their 20 the district in which they have taken
their license. Their monthly returns however
be made and the tax their sales paid in the district
where they have taken out their license The license
should be the district where they their
Office place OF business but auctioneer have
Office Of business In more than one district under
one license
whero any person shall claim exemption from a
license tax dealer manufacturer. apothecary, con-
fectoner eating house keeper, tobscconst, cattle
broker, builder, contract or insurance agent,
because his annual receipts being less than the
which determines the liability according to the act, 1t
will devove him TO show to the satisfaction Of the
sstant assessor that his annual receipts do
OF him statement in writing OF his actual and esti.
mated receipts If he shall fail satisfy the assistant
assessor Of the amount OF bis receipts or sales the as
sistant assessor may make whatever exam,na-
tion may be 10 his power, and assess the
license tax as in his Judgment may appear Just
lf he should be unable to obtain evidence sufficient
justify him in making an assessment, 1t will be his
duty report the to the assessor who proceed
under the l4th section Of the elicit the necessary
evidence, the basis Of which tho assessment may be
made.
The license OF wholesale dealer will not be for less
he
the specified In paragraph two Of section seventy
nine The year will be the year next preceding the lst
where The amount Of the license fee is fixed, and
not graduated by the amount of sales or otherwise,
the may be made upon tho application Tor
BY the forty ninth paragraph seventy ninth
ton Of the ret OF lue 20 license fee OF ten dollars is
"requred OF every person. hrm or corporation engaged
10 any business tiade or profession whatsoever, Tor
which other license Is herein required whose
annual receipts therefor exceed one thousand doars
This is very general and sweeping provision II ap
let To "every person, firm corporation engaged
stated
license, though procured by Arm, will not
protect person belonging 70 the firm and prose-
cutting independent business snor W III license to
corpor alton protect s corporate members or employees
man may be 0 n 6rm requiring license, ono OF a
corporate company requiring license, and, at the same
time clerk of the same OF another firm or corpora.
tiop and be compelled TO pay license fee as such clerk
His business, as employe Is separate from that OF tho
n corporation lar as concerns him individually.
The the purchase Of personal privilege. or
mcnt or the taxrayer and nures to the beneht'of no
third person, whatever may be the relation between
the pnrtes The regards corporations in their legal
character artificial persons, and partnersh as quasi
corporations having legal existence separate aud ds
tinct the individuals by the aggregation Of whom
they respectively constituted In states where tho
local law allows married woman to act femme sole
she win bc subjec 70 the license duty II she pursues
business which yields the prescribed amount. Minors In
business incur the same liabilities for licenses as adults
ID. The business trade or profession mentioned in the
act ~ limited to such other license required
Bot already licensed for business pursues
another. which yields him than one thousand dol
lars, he obliged TO pay separate license feo The busi
ness trade profession requiring license fee. must be
which OF itself islds thousand dollars. r |,
person should carry two tradesone o tailor, for
sostance, and OF a shoemaker--or should pur.
the cssion Of Clergyman and at tho time
teach school, each OF which pursuits his receipts
should not exceed thousand dollars he wo not 10
required to pay license tee For thoggh the ceuse s
the IL is Tor the business and t.s business
which demands 10 must without aid from 0tner sources
produce Of that mentioned tn the statute
Derent varieties, branches OF tho kind busi-
ness, come within THIS principle, and tho