Muscatine weekly journal. [volume] (Muscatine, Iowa) 185?-1890, 1864-08-26

~, license fee OF ten dollars is IRE
quired of every person, firm or corpora
tion engaged in any business, trade o
profession whatsoever, for which NJ
other license is herein required, who's,
gross annual receipts thereto exceed on
thousand dollars" vu
This is general and sweeping provi
sion. 1t applies . -.i7 y 81
1st. TO "every person, firm or corpora
ton" engaged as stated. ...- g..
A license, though procured by firm
will not protect person belonging tc
the firm and prosecuting an indepen
dent business; nor will license to {
corporation protect its corporate mem
bers or employees. A man may be one
of firm requiring a license, and, at the
same time, clerk of the same or Of an
other firm or corporation, and be com
PEELED to pay q license fee as such clerk
His business, as emplOye, is separate
from that of the firm or corporation sc
far as concerns him individually. The
license fee is the purchase of a personal
privilege, or rather, perhaps, a tax on
the personal employment of the taxpay.
er, and inurcs TO 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 partnerships as
quasi corporations, having legal exist.
ence separate and distsnct from the in,
dividuals by the aggregation of whom
they are respectively constituted. In
States where the local law allows mar
ried woman to act as a femme sole she
will be subject to the license duty if she
Ipursues business which yields the pre-
scribed amount Minors in business in.
cur the same liabilities for licenses as
adults.
I'd. The business, trade or profession
mentioned in the act is limited to such
as no other license is required for. But
if a person already licensed for one bus
mess pursues another, which yields
him more than one thousand dollars,
he is obliged to pay Il separate license
fee. The business, trade or profession
requiring license fee, must be one
which ofjtself yields over thousand
| dollars. If person should carry on two
trades-one of a tailor, for instance, and
one of a shoemaker-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 pay a license fee
| For though the license is to the person,
| it is for the business, and the business
which demands it must, without a id
| from other sources, produce sum in eX-
cess Of that mentioned in the statute.
| Different varieties, OF branches of the
same kind of business do not come with
in this principle, and care on the part of
| the revenue officers is necessary to dis
| tinguish between what is, and what is
not, q kind of business different from
some other kind.
Among these persons who may be IL
able to take license under this paragraph
may be enumerated the following, to
wit: Clergymen, teachers, farmers,
artists, boarding house keepers, book
keepers, gardeners, nursery men, eX-
pressmen, teamsters, truckmen, brick
layers, bank tellers, presidents and cash
iers Of banks, substitute brokers, paint
ters and blacksmiths, when not man
facturers;) persons carrying on saw mills,
clover, grist or other mills, (when not
manufacturers perindendents, man
ayers, agents or officers of companies OR
corporations; firms, companies or c0rpo-
rations organized for any bushes not
requiring any other license, such as
railroads and insurance companies. Sc,
&c.
An Office held under the federal or
under the State government is not eth
tl q DbcIlIoS; u tttC VI DAptS'5IN1i3 III VAC
act The commission which the officer
holds of the executive authority, or ap-
pointing power, is his sufficient license.
The licenses assessed or reassessed
will, by regulation of this department.
be returned by the assessor in their reg
ular monthly lists.
In cases where it is discovered that
the name of persons, or objects liable to
tax or duty, were omitted from the an
nual list of May, 1854, the same should
be returned on special list, and the as
sessment and collection will be made as
on monthly list.
Such special list should be attached to
and returned with monthly list, and
the aggregate amount of both should be
stated in the accompanying aggregate
list.
JOSEPH J. LEWIS,
Commissioner.