The weekly pioneer and Democrat. [volume] (Saint Paul, Minn. Territory) 1855-1865, 1864-08-19
INTERNAL REVENUE.
the Assessment and Re.
assessment Of Licences.
TREASURY DEPARTMENT,
OrFICE OF INTERNAL REVENUE,
WASHINGTON, July 30.

VAShiS1IoNs 0uAy W.
Special No. Il
Section eighty of the act of June 80, 1864,
prescribes that ''where the amount OF any IL
eense, or the rate has been increased, or IL la
BILE to be increased, by law above the amount
of any existing license to any person, firm, or
company, or has been understated, or underes-
timated, such person, firm, or company shall
be again assessed, and pay the amount of such
increase, which shall be indOrsed on the origi-
nal license, which shall thereafter be held good
and sufficient"
Under this provision assessors will at once
proceed to reassess all persons, firms, and cor
porations assessed for licenses where, under
the act of June 80. the rate has been, or is L.
able to be, increased, or where any existing IL
cense has been understated or underestimated.
They will also notify all persons engaged in
any trade business, or profession, for which q
license is required under the provisions of the
new law, though not liable to be assessed tor
license under the former laws, to take out the
appropriate license.
Licenses. whether reassessed or newly issued
under the act of June 80, will take effect from
the 1st of July. and the assessment will be pro
rdtd-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 en-
gagged in any occupation for which license
was then required, and continued such oces-
patton after that date and made application
for a license, and no license tax was assessed
prior to July 1, such party will be required to
take license, as of May 1, for one year, and be
charged with the then existing rate; and. If
by the new law the rate is increased, such IL
cense will be reassessed, and the amount OF
such increase indorsed thereon.
The Endorsement will be made by the COL
lectOr, and no reassesScd license will protect
the party carrying on the business mentioned
in it without such Endorsement.
The law provides for reassessment and the
payment of the increase, where the rate has
been or is liable to be increased; bat 1t 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 q new license of o
different character is required. Under the old
law lottery ticket dealers were required to pay
license fee of one thousand dollars; by the
present law the fee is fixed at one hundred dol
lars. An incorporated bank under the old law
was required, in certain cases, to take bro
ker's license; by the present 1t is required to
take bankers license, which covers the busi-
ness of broker. Yet the law gives no au-
thority to refund any part of the fee in either
case
Under the old law wholesale liquor dealears
who were also wholesale dealers in other goods,
were required to take out license for each
business; while under present law license as
wholesale liquor dealer. by special provision,
covers the business of q wholesale dealer !:
where, therefore, party is now assessed or
re-assessed as wholesale liquor dealer, his Ii
cense as q wholesale dealer becomes uunecessa-
"; vet the fee paid for that license cannot, as
the law now stands, be refunded.
The law defines wholesale liquor dealer tn
be, first, a person who shall sell spirits in
quantities of three gallons and upwards; and
second, one whose annual sales, including sales
of other merchandise. shall exceed $25, 900 !;
and by express provision, person licensed as
wholesale LIQUOR dealer is no. required to take
ont an additional license for the sale of other
merchandise on the same premises. This ex-
emption from additional license for the sale of
other merchandise is not, by the law, extended
to retail liquor dealer; but person holding
a license as a retail liquor dealer cannot sell
other merchandise without license as retail
dealer. A person holding license only as a
retail dealer may sell merchandise to the
amount of S25, 900; and, under license as q
retail liquor dealer only, he can sell spirits in
quantities less than three gallons to the same
amount; but if he holds both licenses, the in
slant his sales of spirits and other merchandise
exceed $25 ,000 he ceases to be retail liquor
dealer, but comes within the definition OF a
wholesale liquor dealer, and must take license
as such.
Lawyers, conveyancers, claim agents, physi-
clans, surgeons dentists, cattle brokers, horse
dealers and peddars, under the new law,
though associated in business, must take license
individually, and cannot be licensed as firm.
Where persons belonging to either class have
taken license as firm, such license, with the
approval OF the collector may be transferred
to member OF the firm, and the others must
take new license.
party holding license as LAWYER or claim
veyancer; but claim agent cannot carry On
the business of lawyer. nor a conyeyancer
that of a claim agent or lawyer. withont a con.
arate 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