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

| or States within which the parties propose
to do business. Proprietprs of circuses,
| iugglers, &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.
8. 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 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 81 600 an
nually, and his dealers license will be as
scssed upon his sales of such other goods
only, and not upon sales of his own ma
nuiacturcs.
4. Section 10 is construed to allow all
licenses to be transferred, either from one
person to another, or from one place to
another, or both.
5. 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.
6. From the terms of section 20 1t VIII
be understood that no license granted I'M
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 bust
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.
| 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 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 ensue if the tax is not as
sessed before the end of the year, the as
scssment may be made sooner. When q
wholesale dealer has recently commenced
business he may be allowed to estimate
his probable sales for the coming year.
9. Whenever licensed retail dealer is
found to have made sales exceeding twenty
five thousand dollars, he should be reas-
sesscd as wholesale dealer from the date
of his first license. The collector should
endorse upon his license the amount of
reasscSSment paid.
10. Whenever 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
so transferred will cover transaction in the
hands of the second or subsequent holder
caual to said limited amount, less the
amount or amounts so entered, and no
more.
II. The liability to license tax depends
in many cases upon the question whether
the party makes a business of doing the
acts specified. Occasional acts do not rem
der person liable to license tax, but 1t
is not necessary that the business should
be his sole business, or even his principal
one in order that he may be held liable.
If person holds out to the public by adj
vcrtisemcnts, by words, deeds, or writing,
that he is ready to transact any kind OF
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-
equations and professions even occasional
acts do not appear to he allowed by the
terms of the law without license Whole
sale and retail dealers in liquors, lottery
ticket dealers, diStillcrS, brewers, rccti-
ficrs, coal oil diStillerS, insurance agents,
pcdlcrS, photographers, circuscS, jugglcrS,
bowling alleys, proprictors OF gift enter
priseS, keepers of stations and jacks, law
ycrs, and insurance brokers.
~. Wholesale and retail dealers may do
business as contectionerS, apOthecarieS, and
tobacconiSts at the same place without adj
ditional license.
-. 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.
II. II the sales of retail dealer in IL
quors exceed $4,000, or if he sells i'll guam
titles of mere than three gallons at one
time to the same purchaser, he should be
reasscsscd 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.
l6. If produce brokers' sales exceed
$40, 900 annually, he should be treated as a
commercial broker or dealer, as 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 or
pieces as referred to in paragraph 81 OF
section 70, are held TO be packages or pieces
| sold Just as they come from the manuiac-
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 rcctiticrs. DiStil-
lers, brewers, and rectifiers may also de-
liver their liquors to their regular Gus
toners about the country without license
as pedlcrs.
20. Farmers and others who frequently
! furnish food and lodging to travellers for
pay should be licensed as hotel-kecpers.
! Yet an occasional act of that kind should
not be construed as rendering any person
I;ohJa tn take license