The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1866-05-04

or States within which the parties propose
to do business. Proprictors of circuses,
iugglcrs, &C., must have separate license
for each State.
2. The license of dealers must be as
scsscd upon the basis of all sales made,
including sales through brokers, auction
GERS, pedlers, and all other agents.
3. Manufacturers may, without other
licenses sell their wares at the place of
manufacture or at their principal office,
provided no wares are kept for sale at
such office. But if a manufacturer sell
at his factory or at his Office goods not of
his own production, he must have license
as dealer if such sales exceed 81 900 an
nually, and his dealers license will be as
scsscd upon his sales of such other goods
only, and not upon sales of his own ma
nuiacturcS.
4. Section - is construed to allow all
licenses to be transferred, either from one
person to another, or from one place to
another, or both.
). The tax required under the proviso
to section 76 for license embracing all or
either two of the classes of business there
i'm named is twenty-five dollars.
G. From the terms Of section 1S it will
be understood that no license granted un-
der the internal revenue law gives any
authority to do any act whatever. a IL
cense is merely evidence that the licensec
has paid the tax imposed upon the busl-
ness carried on by him.
I. A bankers license should be assessed
upon the even thousands of capital, omit
ting fractions. National banks should take
licenses as well as others.
s. 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 excess of the amount for which the
license tax has previously been assessed,
an assessment should be made for the def-
cheney at once, and returned to the col
lector upon the next monthly 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 cnsuc if the tax is not as
seSsed before the end of the year, the as
/ scSsmcnt NAV be made sooner. When Il
wholesale dealer has recently commenced
! business he may be allowed to estimate
his probable sales for the coming year.
9. Whenever a licensed retail dealer is
). found to have made sales exceeding twenty
five thousand dollars, he should be reaS-
scsscd as a wholesale dealer from the date
of his first license. The collector should
endorse upon his license the amount OF
! rcaSScSSmcnt paid.
10 Whenever a license under which a
/ certain limited amount of business only can
he transacted is transferred to another
pcrson. the collector at the time of ma
king the transfer should enter upon the
/ license the amount OF business then al
ready done Hereunder, and such license
/ 50 transferred will cover transaction in the
hands of the second or subsequent holder
equal to said limited amount, less the
I amount or amounts so entered, and no
more.
/ IL. The liability to license tax depends
I i'm many cases upon the question whether
the party makes business Of doing the
acts specified. Occasional acts do not rem
der person liable to license tax, but it
! is not necessary that the business should
he his sole business, or even his principal
one. in order that he may be held Liable.
! If a person holds out to the public by adj
vcrtisemcntS, by words, deeds, or writing,
that he is ready TO transact any Kind ol
business requiring license, he must take
. license therefor, although the business in
question may not be his chief or exclusive
occupation. In the following named oc-
cupationS and professions even occasional
/ acts do not appear to be allowed by the
! terms of the law without license: Whole
/ sale and retail dealers in liquors, lottery
/ ticket dealers, distillcrS, brewers, rectl-
, fcrs, coal oil diStillcrS, insurance agents,
pcdlcrs, photographers, circuScS, jugglcrS,
/ bowling alleys, proprictorS OF gift enter
priseS, keepers of stations and jacks, law
/ VcrS, and insurance brokers.
II. Wholesale and retail dealers may do
/ business as confectioncrs, apothecaries, and
! tobacconiStS at the same place without ad-
ditional license.
l3. Wholesale dealers in liquors may sell
liquors at retail, and both wholesale and re-
tail dealers in liquors may sell other mcr-
chandisc, and may sell liquors to be drank
on the premises, without additional license.
/ Il. If the sales of retail dealer in IL
ouors exceed S25 900, or if he sells in guam
titles of more than three gallons at one
| time to the same purchaser, he should be
rcasscsScd as wholesale dealer in liquors.
The collector should enter the amount OF
reassessment paid him upon the license.
Is. Hotel-keepers may feed the horses OF
their guests without livery stable keepers
! license.
lG. If produce brokers' sales exceed
! $4,000 annually, he should be treated as a
commercial broker or a dealer, rs the case
may be.
IL. Licensed pedlers may buy up produce
to sell again as pedlerS, without license as
produce brokers. Produce brokers cannot
peddle produce from house to house with
out licenses as pedlcrS.
Is. Original or unbroken packages OF
pieces, as referred to i'll paragraph 32 OF
section 70, are held to be packages or pieces
sold Just as they come from the manutac-
turer, wholesale dealer, or importer, with
out being broken or divided.
10. DiStillcrs may sell their liquors at the
distillery in large or small quantities, either
to be drank on the premises or not, with
out other license. The same privilege is
allowed to brewers and rcctificrs. Distil-
lers, brewers, and rectitiers may also de-
liver their liquors to their regular GUS
toners about the country without license
as pcdlcrs.
20. Farmers and others who frequently
! furnish food and lodging to travellers for
pav should be licensed as hotel-kccpcrs.
| Yet an occasional act of that kind should
not be construed as rendering any person
liable to take license.
81 Persons engaged in the business OF