The Scranton tribune. [volume] (Scranton, Pa.) 1891-1910, 1898-01-08

Auditor General Mylin has issued a
circular letter to the county commits
sioners of the state in relation to the
duties of the mercantile appraiser. He
suggests that the appraisers be in
formed on several points.
He insists that appraisers shall per-
sonally visit all stores or other places
of business liable to mercantile tax,
and says that no license is to be as
sessed where the annual amount OF
sales is less than $1,000. If dealers in
liquors sell other goods than liquors
then they must pay a license for the
sale of such goods. In all counties the
appraiser must furnish the county
treasurer a certified list of dealers with
their classifcations.
The auditor generals department Will
pay no bills for mileage unless it is
satisfied that the appraiser has in per-
son visited in one continuous trip every
place of business assessed. In accord
ance with a recent decision of the
Supreme court, dealers in live stock
are exempt and they must not be as
sessed.
CERTAIN BUTCHERS EXEMPT.
Butchers who sell the meat of ami
mails they have slaughtered are also
exempt, but those butchers who pur-
chase cattle already killed and sell the
dressed meat are liable to the payment
of license. All foreign or resident deal
ers or firms who have a shop for the
sale of meat apart from the slaughter
house must be taxed.
County treasurers are instructed to
give the collection of licenses for the
atrical, operate or circus perform
ances, and menageries and museums,
their personal attention and to strictly
enforce the act.
There must be no fictitious names on
the appraisers list, nor names of per-
sons not residing at the places desig-
mated by him..
Under an opinion of the attorney gen.
eral appraisers are instructed here
after to assess all owners of restau-
rants. eating houses, etc, not selling
liquors, and provision has been made
by the department for returning this
class of licenses.
The mercantile appraiser has no con-
troll over the publication of the APP
praiser's list, such publication being
subject only to the order of the county
commissioners. The publication must
not be made in a Sunday newspaper.
To avoid complications the auditor
general requests that no bills for pub
fishing the list shall be paid until pre-
sented to and approved by him.
PRACTICE THAT MUST CEASE.
The attention of county treasurers Is
directed to the practice in vogue in
many counties of the commonwealth
by justices OF the peace or aldermen
in issuing summons and executions in
suits for uncollected licenses to con-
stables other than those residing in
the district where the defendant lives
or nearest thereto. The auditor gen.
eral holds that this is in direct viola =
tion of law and that the summons
must be issued direct to the constable
residing in the district. In the past
there has been grave abuse in this d-
rection.
The summons and executions in suits
for uncollected licenses have been
placed in the hands of one constable
and he has travelled all over the coun-
ty serving them and charging mileage,
oftentimes running his fees and charges
to a far larger amount than that col
lected by him. The auditor general
says that hereafter no costs charged in
violation of law will be paid by the
department.
Under this circular the auditor gen
eral will carefully sean all bills that
are sent in by mercantile appraisers
He holds that it is within his province
to reduce them within the meaning of
the law.