Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1864-08-13
An Important Circular CONCERNING
Iho Assessment and Re-Rssessment
or LIoenEes. aU..r.-t-- HHn...
TREASURY DEPARTMENT,
OFFICE OF IETRRHAL REVEEUE,
WAsalSaroN, JnIy 80, 1864.


license, or the rate has been increased, or
or is liable to be increased by law above
the amount of any existing license to any
person, firm, or company, or has been un-'
derstated, or underestimsted, 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 all'thereafter be held good
and sufficient" t-
Under this provision assessors will at
once proceed to re-assess all persons, firms,
and corporations assessed for licenses
where, under the act of June Both, the rate
sheen or is liable to be increased, or
where any existing license has been I'M
derstated or underestimated.
They will also notify all persons engag-
ed in any trade, business, or profession,
for which license is required under the
provisions of the new law, though not
liable to be assessed for license under
the former laws, to take out the appropri-
ate license.
Licenses, whether re.assessed or newly
issued under the act of June Both, will
take effect from the LIST of July, and the
assessment will be pro TGtd-ten. twelfths
of the rate or amount fixed for such new
license, or of the increase upon the old
rate.
Where any person was on the LIST of May
engaged in any occupation for which
license wa then required, ana continued
such occupation after that date, and made
no application for a license, and no license
tax was assessed prior TO July LIST, such
party will be required to take license, as
of May LIST, for one year, and be charged
with the then existing rate; and. if by the
new law the rate is increased. such license
will be re- assessed, and the amount of
such increase Endorsed thereon.
The Endorsement will be made by the
collector, and no re. assessed license will
protect the party carrying on the business
| mentioned in it without such Endorsement.
The law provides for a re. assessment and
the payment of the increase, where the rate
has heen or is liable to be increased but
it does not provide for any remission of the
excess where the rate has been diminished,
or where the law is so changed that any
existing license becomes unnecessary, or a
| new license of different character is re-
quired. Under the old law lottery ticket
dealers we're required to pay license fee
of $1,000; by the present law the fee is
fixed at $500. An incorporated bank un-
! der the old law was required, in certain
cases, to take a brokers' license; by the
present it is required to take bankers
license. which covers The business of bro.
ker. Yet the law gives no authority to
refund any part of the fee in either case.
Under the old law wholesale liquor
dealers, who were also wholesale dealers in
other goods, were required to take out a
license for each business while under the
present law a license as a wholesale liquor
dealer, by special provision, covers the bus
mess of wholesale dealer where, there
fore, party is now assessed or re-assessed
as Wholesale liquor dealer. his license as
q wholesale dealer becomes unnecessary !;
yet the fee paid for that license cannot, as
the law now stands, be refunded.
The law defines a wholesale liquor deal
er TO be, first, person who shall sell spi.-
its in quantities Of three gallons and up
wards and. second, one whose annual
sales. including sales Of other merchandise,
shall exceed twenty five Thousand dollars;
and, by express provision, person Ii
oensed as a wholesale liquor dealer is not
required to take out an additional license
for the sale. of other merchandise on the
same premises. This exemption from ad-
ditionRl license for the sale of other mer.
chaudise is not, by the law, extended to
retail liquor dealer; but a person holding
a license as q retail liquor dealer cannot
sell other merchandise without Q license
as retail dealer. A person holdiag Ii
cense only as q retail dealer may sell
merchandise to the amount of twenty-five
thousand dollars; and, under a license as
retail liquor dealer only, he may sell
spirits in quantities less than three gallons
TO the same amount; but if he holds both
licenses, the instant his sales of spirits and
other merchandise exceed twenty five
thousand dollars, he ceases to be retail
liquor dealer, but comes within the def
milton of Wholesale liquor dealer, and
must take license as such.
I N.nN
physicians, surgeons, dentists, cattle bro
kers, horse dealers, and peddlers under
the new Law, Though associated Ia BUSH
ness. must take license individually, and
cannot be licensed as a firm. Where per-
sons belonging to either class have taken |
license as q arm, such license, with the
approval OF the collector. may be trans
ferred to 8 member of the frm, and the
others must take new license.
kAI