The Pulaski citizen. [volume] (Pulaski, Tenn.) 1866-current, 1866-06-15

at his office, goods not of his own produc
ton, he must have license as a dealer if
such sales exceed 81 900 annually, and his
dealers license will be assessed upon his
sales of such other goods only, and not
upon sales of his own manufactures.
4. Section rs is construed to allow all
licenses to be transferred, either from one
person to another, or from place to another,
or both.
5. The tax required under the proviso
to section rs for license embracing all or
either two of the classes of bushes therein
named is twenty-five dollars.
6. From the terms of section 78 it will
be understood that no license granted under
the internal revenue law gives any authori-
ty to do any act whatever. A license is
merely evidence that the licensee has paid
the tax imposed upon the business carried
on by him.
7. A bankers license should be assessed
upon the even thousands of capital, omit
ting fractions. National banks should take
Licenses as we'll as others.
8. All persons whose licenses depend
upon the amount of their sales should be
required when applying for license to make
return of the sales of the previous year. If
it shall be found that the sales are in ex-
cess of the amount for which the license
tax has previously been assessed, an assess
ment should be made for the deficiency at
once, and returned to the collector upon
the next monthlyli list. The assessor should
Judge of the amount of sales, and not be
governed entirely by the dealers returns.
If it appears probable that loss will ensue
| if the tax is not assessed before the end of
the year, the assessment may be made
sooner. When a wholesale dealer has re-
Gently commenced business he may be al
lowed to estimate his probable sales for the
coming year
9. Whenever licensed retail dealer is
found to have made sales exceeding $685.
900, he should be reassessed as a wholesale
dealer from the date of his first license.
The collector should indorse upon his Ii
cense the amount of reassessment paid.
10. Whenever a license under which a
certain limited amount of business only can
be transacted is transferred to another per-
son, the collector at the time of making the
transfer should enter upon the license the
amount of business then already done there
under, and such license so transferred will
cover transaction the hands of the Sc
cond or subseq Eder equal to said
liz - amount, mount or amounts
so e.
II. Tne liability % I.oease az uef~-sz
in many cases upon the question whether
the party makes a business of doing the
acts specified. Occasional acts do not rem
der a person liable to license tax, but it is
not necessary that the business should be
his sole business, or even his principal one,
in order that be may be held liable. If
person holds out to the pub dvertise-
meut, 6y words, deeds, or~&-ngs, that he
is ready to transact any kind of business
requiring license, be must take license
therefor, although the business in question
may not be his chief or exclusive occupa-
ton In the following named occupations
and professions even occasional acts do not
appear to be allowed by the terms of the
law without license: Wholesale and retail
dealers in liquors, lottery ticket dealers.
distillers, brewers, rectifers. coal oil dis
tillers, insurance agents, pedlers, photo
graphers, circuses, jugglers, bowling alleys,
proprietors of gift enterprises, keepers o.
saloons and jacks, lawyers and insurance
brokers.
I2. Wholesale aud retail dealers may dc
business as confectioners, apothecaries, and
tobacconists at the same place without ad
ditional license.
Is. Wholesale dealers in liquors may sci
liquors at retail, and both wholesale and re
tail dealers in liquors may sell other mer'
chandise, and may sell liquors to be dranl
on the premises, without additional license
IA. If the sales of retail dealer il
liquors exceed $4,000. or if he sells il
quantities of more than three gallons at on'
time to the same purchaser, he should b.
reassessed as a wholesale dealer in liquors
The collector should enter the amount o
reasessment paid him upon the license.
Is. Hotel keepers may feed the horses 0
their guests without livery stable keeper
license.
Is. If a produce brokers' sales exceed
$1,000 annually. be should be treated as
commercial broker or a dealer. as the case
may be.
II. Licensed peddlers may buy up pro
duce to sell again as peddlers, without Ii
cense as produce brokers. Produce brokert
cannot peddle produce from house to house