The Abbeville bulletin. (Abbeville, S.C.) 1865-1865, 1865-08-17
IMPORTANT INTERNAL REVENUE DEcIs..
InE


IMPORTANT INTERNAL REVENUE DEcIs-.
IOH.
A number Of complaints were recently
made by the collectors of Internal revenue
at New York against lawyers, claim agents
and Others for not taking out Licenses as
required by law. The aelinquents in most
cases stated that they had already taken
out partnership licenses, which they claim
ed exempted them as individual members
of their respective firms, and maintained
that this proceeding on tho part of the
collectors was unjustiiable and not in ac-
cordance with tho law Of Congress. The
matter was referred to u. S. Commits
sioner Osborn for adjudication and the
following decision was rendered by him:
1t appears that sections seventy-four an6
seventy-nine of the act Of Congress passed
June 80, 1864, and by virtue. of which
these proceedings are instituted, are the
principal sections or provisions Of the In
ternal Revenue law that relate mate -iallv
to these charges. The controversy armies
chiefly with reference to the construction
OF the two sections-what is the liberal
meaning of the phraselogy used. Section.
seventy-four declares THAT in every license
to be taken out under or by authority of
this act, shall be contained and set forth
the purpose, trade, business or profession
for which such license is granted, and the
name and place Of abode Of the person or
persons taking out the same; 4 II
and (except in the case of auctioneers and
pedlars) the place at which the trade, bu-
slness, or profession for which such license
IS granted shall be carried on. Provided
That license granted under this act shall
not authorize the person or parsons Except
lawyers, physicians, surgeons, dentists, cat
tie brokers, horse dealers and auclioneers),
or hrm, company, or corporation mentioned
herein, to exercise or carry on the trade,
business or profession specified in such Ii
cence i'll any other place than that men
toned therein, or otherwise provided"
Now it seems to me TINT this section and
its proviso, relates to the contents of a Ii.
cense, aud the place where certain trados.
business or professions may be carried on
what classes Of business are restricted to
the locality specified in the license and
what classes are authorized to be carried
on elsewhere besides the place mentioned
in the license.
But section seventv-nine relates to the
way and manner in which certain trades or
business may be exercised or carried on.
either by ind viduals or by firm, company
or corporation. Here is the language Of
the section.-"Any number of persons,
except lawyers, conveyancera, claim agents,
physicians, surgeons, dentists, cattle bro
kers, horse dealers and peders carrying on
such business in copartr ershiP, may trans.
act such business at the place specified in |
their licenses, and not otherwise" hold
that Congress intended by this provision to
authorize persons to transact business un-
der firm, company or corporation other
than the excepted classes mentioned in the
section, at the pIare mentioned in the Ii
cense; fur if any other construction is to
be given, lawyers, claim agents; DC, are
prohibited from exercising their profession
or business in the place specified in their
license, and are licensed 10 do business
elsewhere only. Nov, if We look ut the !
seventy'thi'd section we fad that Congress
not only prescribcs what the license shall
eonIai", o"I grants aulnorlty Tor persons |
and firms to RIO business, thereby avoiding
the necessity Of Il separate enabling clause.
Therefore, il section seventy four prcscribes
what shall be contaiped in license, the |
place where business hall be done, what
classes Sf bu ncss are confined to certain
localities, aud what are unrestricted, and ut
the same time granting the right 10 do
business, then section seventy -nino' must
have different construction, or be all OBJ
vious repetition of section seventy-four.
The qualifying words Of section seventy
nine are carrying on such business in CO.
partnership aad such words ''may trans.
act such business at the place specified in
their license meaus the person or persons
acting in copartne!ship are authorized to
SO exercise their business in copartnership
except lawyers, claim agents, &C., who; are
denied that privilege, aud must get ont
separate license. This is the construction
l give to the law, irrespectveTof the vague
phraseology, which the defendants claim
admits OF another Interpretation.
IMPORTANT FROM VIRGINIA.
The recent municipal elections held in
the city of Richmond haye been declared