Evening star. [volume] (Washington, D.C.) 1854-1972, 1864-08-11
Licenses Tor "General Business >,

Among the provisions OF the new Internal
Tax law, in regard to s.licenses," is one which
was not in the original bill or in the House
amendments, but which was putin by the Sen.
ate and adopted by the House. The sections in
regard TO license specify various employ yments.
trades and professions for which license is re.
Quifeo. but the new provision makes a whole
sale sweep by declaring that a license fee of ten
dollars shall be required ':of every person, firm
or corporation engaged in any business, trade
or prof. ssion whatever, for which no other Ii
cense is required, whose gross annual recslpts
therefor exceed one thousond dollars.n The
applic alton is so extensive that it would seem
To lake in all classes Of persons prosacutino o
business, ana render unnecessary all those
portions OF the act which specify the parties
require d TO take out license at the rate of ton
dollars per annum.
As the words appear above quoted they are
Of Commissioner Lewis, just published, rUn re1a
ders Them so general In their operations that
they would seem to embrace the case Of every
person VINO makes more than one thousand
dollars year by his own labor or industry.
In the first place. he decides that where a per
son licensed to follow a particular business.
also follows another which yields him more
than one thousand dollars year from that
source, he must take ont an additional license
II his combiI ed profits are more than the sum
named, but neither occupation produces one
thousand dollars, no license is required. So
y lth members Of firm who prosecute other
business than that for which the firm has
license.
TO submit the following extracts from the de-
cison: sr s.sE
"a license, though procured by a 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 employ ees.1 A man may be one of
firm requiring license, one Of 8 Corporate
company Tequiring license, and, at the same
time, clerk of fhe same or of another firm or
corporation, and be compelled to pay a liceusa
fee as such clerk. His business as emplovee
is sepaI ate from that of the firm or CORPORATION
SO far as concerns him individually The IL
cense fee is the purchase Of personal priyi.
leee, or rather, perhaps, a tax on the personal
employment OF the taxpayer, and tnures tn
the benefit of no third person, whateye NAV
be the relation between the parties. The act
regards corporationsin their legal Character AZ
artificial persons, and partnerships as nnaa i
having q legal existence senaratA j
and distinct from the individuals by the accrso i
CATION OF whom they are respectively consti-
futed. In States where the local law siIn,.-. 4
a married woman 10 act as q femme .oie az i
sues business which yields the prescrihed i
amount Minors In business incur the same j
liabilities Tor Licences as adults. -, o
- s"Second. The business, trade, or profession /
mentioned In the act ID limited 70 such az no
other license is req utred, for. But 81 4 person 1
already licensed for one business pnrsues 4
another, which yields him more than enc