The Columbian. [volume] (Bloomsburg, Pa.) 1866-1910, 1898-01-13
APPRAISERS DUTIES.
The Mercantile Tax Law Interpreted by
the Auditor General.
HOW TO MAKE ASSESSMENTS.

Auditor General Mylin has issued
circular letter to the County Com
missioners of the State in relation to
the duties ofthe mercantile appraiser.
He suggests that the appraisers be in
formed on several points. He insists
that appraisers shall personally visit
all stores or other places of business
liable to mercantile tax, and says that
no license is to be assessed where the
annual amount of sales is less than
$1,000. If dealers in liquors sell other
goods than liquors then they must pay
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 paw no bills for mileage unless it
is satisfied that the appraiser has in
person visited in one continuous trip
every place of business assessed. In
accordance with recent decision of
the Supreme Court, dealers in live
stock are exempt and they must not
be assessed.
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 pay
ment of license. All foreign or resi-.
dent dealers or firms who have 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
theatrical, operatic or circus perform
ances, and menageries and museums,
their personal attention and to strictly
enforce the act. There must be no
ficticous names on the appraisers
list nor names of persons not residing
at the places designated by him.
Under an opinion of the Attorney
General appraisers are instructed
hereafter to assess all owners of res.
taurants, eating houses, etc, not sell
ing liquors, and provision has been
made by the department for returning
this class of licenses. The appraiser
has no control over the publication OF
the list and it can not be placed in a
Sunday paper.
The attention of county treaeurers
is directed to the practice in vo lie in
many counties of the Common ealth
by Justices of the Peace or AID .rman
in issuing summons and executions in
suits for uncollected licenses to Con-
stables other than those residing in
district where the defendant lives or
nearest thereto. The Auditor Gener-
al holds that this is in direct violation
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 direction.
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
county serving them, and charging
mileage, oftentimes inning his fees
and charges to far larger amount
than that collected 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
General will carefully scan all bills
that are sent in by mercantile apprais-
ers. He holds that it is within his
province to reduce them within the
meaning of the law.