Payette enterprise. (Payette, Canyon Co., Idaho) 1909-1935, 1920-05-13


The Fruitland Banner in its last
issue, in mentioning the Pure Bred
Jersey Cattle Sale at Payette last
week, had considerable to say in the
Sheriff Jefferis for collecting a five
dollar license from Auctioneer Miller
OF Canyon County who conducted the
sale, which was absolutely in compli-
ance with the law. This was done at
the instigation of the County Tax Coz
lector, and our Brother Editor called
it ''grand-stand play" and unwar-
ranted. If any one is in doubt as to
the legality on the part of the Coun-
ty Treasurer in collecting the above
mentioned license, read the law on
the subject which is given below ct
might be we'll for the Banner Editor
to take squint at the law himself
and wise-up a little.) If he thinks
Mr. Jefferis or Mrs Hollenbeck are
going to evade the law just to save
an auctioneer $500 he has another
guess coming. The collecting of this
license was in no way an interference
with the sale. Mr. Miller should have
procured his license before proceeding
with the sale as it is not the first
time he has paid a license for doing
business in this county. If any mem
Der of the cattle association. or any
one else. has any resentment on the
part of Mr. Jefferis or the Tax Col
lector in their action, their minds
should be set right in the matter
when they read the law and especi- !
ally section 1886. which defines the
duty of the Tax Collector and pre-
scribes the penalty for her failure in
doing SO:
The Law regarding the PROCURING
of a License before beginning bust
ness, and Penalty for Officer for
Not Collecting the License.
Sec 1851, Idaho Compiled Sta
tutes, 1919. AUCTIoNEER'S Ii
CENSE Every Auctioneer must OBJ
tain license from the tax collector
and must pay therefor IS a month:
PROVIDED, That upon the payment
Of $40 in advance an auctioneer may
obtain from the tax collector an an
nual license, which annual license
shall date from the 1st day of March q
Of each and every year.
Sec. 3347. A License must be I
Immediately before the
commencement of any business or
occupation liable to a license tax 5
rom the tax collector of the county
where the applicant desires to trans o
ct the same, which license author
zes the party obtaining the same
n his town, city or particular local
~ in the county to transact the bust I
ess described in such license.
Sec. 1885. DOING BUSINESS
WITHOUT LICENSE. Every person
no commences or carries on any
1siness, trade, profession or calling, "A
5r the transaction or carrying on of
'hich license is required by any
w of this state, without taking out
procuring the license prescribed
y such law, is guilty of a misde
eanor.
Sec. 1886. NEGLECT OF DUTY -
Y TAX COLLECTOR. If any tax -
,llector or his deputy wilfully neg -
cts or refuses to perform any Of .r
lie duties enjoined on him by the !.
DIVISIONS of title XVIII (under ~
hich is included the collection of =,
,ense taxes) of these Compiled Sta
ties, he is guilty of misdemeanor -
office, and shall be punished by
lprisonment in the county Jail not
ore than one year, or by a fine OF
It less than 5000 nor more than
coo, or by both such fine and i'm -,
isonment, and shall be forthwith
moved from office.
Court Decision: Bingham County
Fidelity etc. Co. (1907) "Where -
license must be procured before ~
of a business or oc- !,
patton liable to pay license tax,
person operating without license -.
not only liable for the tax but -
y also be prosecuted criminally." 49,
The opinion of the Attorney Gen 49,
] OF Idaho as given Monday to a. a.
Sheriff of Payette County says 49,.
t each auctioneer must procure ans
'nse in each county where he in
DIS to do business. e
:, seq
= -'1 ~ EN- on
AND THE EMPLOYE tbox