The weekly pioneer and Democrat. [volume] (Saint Paul, Minn. Territory) 1855-1865, 1864-08-19

highest fee applicable to either business-but
such license must specify the three Occupa-
items.
Auctioneers are not, by the act of June &c.
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 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
auctioneer can have an Office or place of bust
ness In more than one district under one license.
Where any person shall claim an exemption
from license tax, as dealer, manufacturer,
apothecary, confectioncr, clearinghouse keeper,
tobaccOnist, cattle-broker, builder, contractor,
or insurance agent, because Of his annual re-
ceipts being less than the sum which deter
mines the liability according to the act it will
devolve on him to show to the satisfaction of
the assistant assessor that his annual sales or
receipts do not exceed that sum, and the as
sistant assessor may demand of him a state
ment in writing of his actual and estimated re-
ceipts. 1.-The shall tail to satisfy the assistant
assessor of the amount of his receipts or sales,
the assistant assessor may make whatever eX.
animation may be in his power, and assets the
license tax as, in his judgment may appear
just. If he should be unable to obtain evidence
sufficient to justify him in making an assess
ment, it will be his duty to report the case to
the assessor, who may proceed under the four
teenth section of the act to elicit the necessary
evidence on the basis of which the assessment
may be made
The license of wholesale dealer will not be
for . less amount than his sales for the pre-
vious year, except in the ease specified in par
agraph two of section seventy mine. The year
will be the year next preceding the LIST day of
May.
Where the amount of the license fee is fixed,
and no: graduated by the amount of sales or
otherwise, the re-asseesment 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 80, 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
annual receipts therefor exceed one thousand
dollars"
This is very general and sweeping provi-
sion. 1t applies:
First To "every person, firm, Cor corpora
ton" engaged as stated.
A license, though procured by firm, will
not protect person belonging to the firm
and prosecuting an independent business; nor
will a license 20 corporation protect its cor
porate members or employees. A man may
be one of firm requiring license, one of
corporate company requiring q license and at
the same time, clerk of the same or Of an
other firm or corporation, and be compelled to
pay o license fee as such clerk. His business
as employee is separate from that OF the firm
or corporation so far as concerns him individ-
ually. The license fee is the purchase of
personal privilege or rather, perhaps, tax on
the personal employment of the tax payer,
and inures 70 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 part
nerships as quasi corporations having legal
existence separate and distinct from the indi
viduals by the aggregation of whom they are
respectively constituted. In States, where the
local law allows married woman to act as a
femme sole, che will be subject to the license
duty, if she pursues o business which yield the
prescribed amount. Minors in business incur
the same liabilities for licenses
2. The business, trade, or profession men
toned in the act is limited to such as no other
license is required for. But if a person already
licensed for one business pursues another,
which yields him more than one thousand dol.
lars, he is obliged to pay separte license fee.
The business, trade, or profession requiring the
license fee must be one which of itself yields
over q thousand dol ars. If 3 person should
carry on two tradeS-One Of shoemaker for
instance and one of tailOr-Or should pursue
the profession of 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 paw a Ii
cense fee. For, though the license is to the
person, 1t Is for the business, and the business
which demands it must, without aid from other
sources, produce sum in excess of that men
toned in the statute. Different varieties or
branches of the same kind of business do not
come within this principle, and care on the part
of the revenue officers is necessary to dStin-
guish between what is, and what is not, q kind
of business different from some other kind.
Among those persons who may be liable to
take license under this paragraph may be emu
merated the following. as examples. to wit:
Clergymen, teachers farmers, artists, board
ing house keepers boOk-keepers, gardeners,
nurserymen, eXpressmen, teamsters, truck
men, brick layers, bank-tellers, presidents and
cashiers of banks, substitute-brokers. painters
and blacksmths (when not manufacturers,
persons carrying on saw mills, clover, grist, or
other mills (when not manufacturers) superin-
tendents, managers, agents or officers OF COM
panies or corporations, firms, companies or
corporations organized for any business not re.
curing any other license, such as railroad and
insurance companies, &C., &c.
An Office held under the federal or under a
state government is not either a business,
trade, or profession in the meaning of the act
The commission which the officer holds of the
executive authority, or appointing power, is
his sufficient license
The licenses assessed or reassessed will. by
regulation OF this department, be returned by
the assessors in their regular monthly lists
In cases where it is discovered that the
names OF persons, or objects liable to tax or
duty, were omitted from the annual list of
May 1864, the same should be returned on a
special list and the assessment and collection
will be made as on monthly list. Such special
list should be attached to and returned With a
monthly list, and the aggregate amonnt Of
both should be stated in the accompanying az
gregate list.
JOSEPH j. LEWIS,
Commissioner
Henry Winter Davis, in letter to a friend