Muscatine weekly journal. [volume] (Muscatine, Iowa) 185?-1890, 1864-08-26
fMPORTANT TREASURY NOTICE.
Assessment and Rcassessmcnt of License

Assessment and ReassessmentO of Licenses
| TREASURY DEPARTMENT, OFFICE OF INTER-l
NAL REVENUE, Washington, July 80, '64. J
Section so of the act of June 80, 1864
Iprescribes that "where the amount O.
any license, or the rate has been increas
led, or is liable to be increased by law
above the amount of any existing Ii
cense to any person, firm or company
or has been under stated or under esti
mated, such person, firm or company
J shall be again assessed and pay the
amount of such increase, which shall be
endorsed on the original license, which
shall thereafter be held good and suffi.
Gent" t...,.,. ....5a.
Under this provision assessors will al
once proceed to reassess all persons
firms and corporations assessed for Ii
censes where, under the act of June 80
the rate has been or is liable to be in
creased, or where any existing license
has been under stated or under estima-
ted.
They will also notify persons engaged
in any trade, business or profession for
which u license is required under the
provisi0ns OF the new law, though not
liable to be assessed for license under
the former laws, to take out the appro-
pirate license.
Licenses, whether reassessed or newly
issued under the act of June 80, will
take effect from the lst of July, and the
assessment will be pro rQtd---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 lst OF
May engaged in any occupation for
which a license was then required, and
continued such occupation after that
date, and made no application for a Ii
cense, and no license tax was assessed
prior to July |, such party will be re-
Quired to take license, as of May l. 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 reassessed and the amount of such
increase indorsed thereon.
The endorsement will be made by the
collector, and the reassessed license will
protect the party carrying ON the busi-
ness mentioned in it without such en-
dorsement,
The law provides for u reassessment
and the payment of the increase, where
the rate has been or is liable to be in
creased; 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, ora new license Of
a different character is required. I'm
der the old law lottery ticket dealers
were required to pay u license fee OF
81 900; by the present law the fee is fix
ed at 500. An incorporated bank, under
the old law was required, in certain
cases, to take brokers' license; by the
present law it is required to take u bank
| ers license, which covers the business
of Il broker. Yet the law gives no au-
thority to refund any part of the fee in
either case.
Under the old law wholesale liquor
| dealers, who were also wholesale deal
ers in other goods, were required to take
out license for each business; while un-
der the present law a license as a whole
sale liquor dealer, by special provision,
covers the busines of a wholesale dealer,
where, therefore, party is now assess
ed or reassessed as a wholesale liquor
dealer, his license as a wholesale dealer
becomes unnecessary; yet the fee paid
| for that iiceuse cannot, as the law now
stands, be refunded.
| The law defines a Wholesale liquor
dealer to be, ,irst, a person who shall
sell spirits in quantities of three gallons
and upwards; and second, one whose
annual sales, including sales ofmerchan-
disc, shall exceed twenty-five thousand
dollars. and, by express provision, a
person licensed as Wholesale liquor
dealer, is not required 20 take out an ad-
| ditionaI license for the saleOf other mer-
chandise on the same premises. This
exemption from additional license for
! the sale of other merchandise is not, by
the Law, extended to a retail dealer; but
person holding a icence as a retail
| liquor dealer cannot sell other merchan-
disc without a license as retail dealer.
A person holding license only as d re-
| tail dealer may sell merchandise to the
amount of twenty five thousand dollars,
and, under license of retail liquor
dealer only, he may sell spirits in guam
titles 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 thou
sand dollars he ceases to be aretail liquor
dealer, but comes within the definition
of a Wholesale liquor dealer, and must
! take license as such.
| Lawyers, cOnveyancers, claim agents.
physicians, surgeons, dentists, cattle bro
| kers, horse dealers, and pedlers, under
! the new law, though associated in husi-
ness. must take license individually,
and cannot be licensed as a 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 out new L.
! caDSe.
A party holding license as lawyer
or claim agent is not required to take IL
cense as cOnveyancer; but claim
agent cannot carry on the business of 81
lawyer, nor a conveyancer that OF
claim agent or lawyer, without a sep
arate license. In towns having popu
lation of less than six thousand persons,
one license may cover the business of
land warrant broker, claim agent, and
real estate agent upon the payment of a
fee of twenty-five dollars, the highest
fee applicable to either business; but
such license must specify the three oc-
equations.
Auctioneers are not, by the act of June
so, restricted in their business to the dis
trict 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 business in
more than one district under one license.
Where any person shall claim an ex
emption from license tax as dealer,
manufacturer, apothecary, confectioner,
eating house keeper, tobacconist, cattle
broker, builder, contractor or insurance
agent, because Of his annual receipts be-
ing less than the sum which determines
the liability according to the act, it will
devolve on him to show to the satisfac-
ton of the assistant assessor that his an
nual sales or receipts do not exceed that
sum; and the assistant assessor may de-
mand of him a statement in writing of
his actual and estimated receipts. Ifl
he shall fail to satisfy the assistant as
SCISSOR of the amount of his receipts or