The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1866-05-10
RATES OF LIcENsEs

/ lfFHEfal al.s-
RATES OF LICENsEa
we-conclude to-day the publication
of the instructions given to the assist
ant ntgassessor in regard TO gold and sil.
xerPlats and 1ifsnseS u r
SCHEDULE.
40 /. Gold and silver, plate is subject &c
| tax if kept for use. whether actually ,
used or not, except as provided IN
nently keptiin, bank or elsewhere fol
safety, and with Ho'intention to nse the
same, such plate is exempt.
2. .Pianos,- gorgaps, &C., usedY1n
churches or public edifices, are not tax
fable under section 100. The term pub
| lie edifices" is held to include town
lhalls, public libraries, public halls and
the like; also, free schools and acade-
mics which are maintQined at public
expense. or are thrown open TO the pub
| lie free of charge. Private schools or
academies, whether incorporated or not
supported wholly or in part by charB-
| ing a tuition fee, cannot be considered
pubic edifices within the meaning Yol
the act. Il A v { IS III -
LICENSES.
i. Section Y requires all nppli ications
for licenses to- be made In The idistrict
where the business is carried on. y Sec
| lion IA requires all licenses, except auc-
tioneers' and peddlersi licenses, 10 spe7
cify the place at which the business is
| to he Idone; and the word dtsplacep as
[ here .insed Is construed Itoi mean the
premises occupied by the hcehsee' m
the prosecution of his business, " hethT !
er the place be single room, IN a .,io ouilu-
| ing containing many rooms, or %hether
it be several buildings standing upon
the same premises and used for y com
| I-ynon--I,+trpose.- But there are certain
branches of business which are not re-
stricted to such premises, as 1t is pro-
| yided in the act that lawyers, physl7
clans. surgeons, dentists, cattle brokers
and horse dealers may doibusiness ut
any place whatever under their licenses.
The licenses of produce brokers, COM
merciaI brokers, patent right dealers,
| insurance agents, Phct tog raphersi archl-
tects, builders, plumbers and insurance
! brokers may, i'll order, to avoid the ne
ceSsity of frequent-trans1ers, De dFawh
in general terms, naming the county,
State OF States within which the par
ties propose to do business. Proprie-
TORS of circusses, jugglers, &c., must
have separate licenses for each State.
2. The license of dealers must be as
sessessed upon the basis of sales made,
Including sales made through brokers,
euctioneers, Peddlers' ana all otheF 10
agents. ..,,.,. -.
z. Manufacturers may, without other
licenses, sell their wares at the place OF
manufacture or at their principal office,
Drovided no wares are kept for sale Mt
such office. But if a manufacturers sells
at.his filctory, or athis office, goods not
| of his own production,t he nustl have
Sis license as dealer If such sales ex-
ceed 81 600 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 70 is. construed TO allow all
licenses to be transferred, either from
one person to another, or from one p4ace
| to another, or both.
s. The tax required under the proviso
to section 20 for u license embracing all
or either two of the classes OF nnS1iless
therein named is twenty-five dollars.
6. From the terms of section IS twill
he understood that no license granted
unCler the Internal Revenue law gives
| anv authority to do any act whatever.
| 4 license is merely evidence that the IL
censeer has paid the tux upon the, busi-
ness carried on by him.
= A bankers license should be as
sessed upon the even thousands of cap
tai. omitting fractions. National Banks
| Rh0nI0 take llGeIlSGS dS NGtA
q. All persons whose licenses depend
unon the amopnt of their sales should
be required, when appl plYinglfor license,
| To make return OF the JsaleSIOf the pre-
| vious year. If it shall be found that
| the sales are-in excess of the amount
| forFWhi chfhe license tax has been pre-.
viously assessed, an assessment should
be made for the deficiency at once, and
returned to the collector onathenext
| monthly list. The assessor should
| Judge of the amount of sales and not
be Governed entirely by the dealers
returns. appears probable that
loss will ensue il the tax is not assessed
before the end of the year, the assess
Ement may be made sooner. When "a
| wholesale dealer has recently COM
menced business he may be allowed to
estimate his probable sales for the
o. Whenever licensed retail dealer
| is found to have made sales exceeding
S25. 600, he should be re-assessed as
Wholesale dealer from the date of his
first license. Thee oHector ishouIdten-
Edofse upon his license the amount2o ol
re assessment paid.
10. Whenever license under which
a certain limited amount of business
| only can be transacted Is stransfefred 70
another person, the collector, at the
| time of making the transfer should
| enter. npon the license the, amount, pi
business then already done Hereunder
and such license so transferred will
| cover transactions in the hands of the
| second lorl Subsequent holder equal to
| said limited amount, less the amount
| or amounts SO entered, and no more.
IL. The liability to license tax De
pends in many cases upon the equestiou
| whether the party makes business o.
dufuR0the acts9 9specitied. Qccasto
| 4 IA do not render person liable to- II.