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ceed fifty thousand dollars, for every additional thousand dollars in excess of fifty thousand dollars, they shall pay one dollar; and the amount of all sales within the year beyond fifty thousand dollars shall be returned monthly to the assistant assessor, and the tax on sales in excess of fifty thousand dollars shall be assessed by the assessors, and paid monthly, as other monthly taxes are assessed and paid. Every person shall be regarded as a wholesale dealer whose business it is, for himself or on commission, to sell or offer to sell any goods, wares, or merchandise of foreign or domestic production, not including wines, spirits, or malt liquors, whose annual sales exceed twenty-five thousand dollars. And the payment of the special tax as a wholesale dealer shall not exempt any such person acting as a commercial broker from the payment of the special tax imposed upon commercial brokers: Provided, That no person paying the special tax as a wholesale dealer in liquors. shall be required to pay an additional special tax on accouut of the sale of other goods, wares, or merchandise on the same premises. And provided further, That, in estimating the amount of sales for the purposes of this section, any sales made, by or through another wholesale dealer on commission shall not be again estimated and included as sold by the party for whom the sale was made.

Three. Retail dealers shall pay ten dollars. Every person whose business or occupation it is to sell or offer for sale any goods, wares, or merchandise of foreign or domestic production, not including spirits,

by the character of the sales, whether in unbroken or broken packages. Now the distinction arises solely from the amount of sales.

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 deficiency at once, and returned to the collector upon the next monthly list. The assessor should judge of the amount of sales, and not be governed entirely by the dealer's returns. If it appears probable that loss will ensue if the tax is not assessed before the end of the year, the assessment may be made sooner. When a wholesale dealer has recently commenced business he may be allowed to estimate his probable sales for the coming year. (The provision of the present statute in relation to monthly returns to the assistant assessor will not be forgotten.)

Whenever a licensed retail dealer is found to have made sales exceeding $25,000, he should be reassessed as a wholesale dealer from the date of his first license. The collector should indorse upon his license the amount of reassessment paid.

Whenever a license under which a certain limited amount of business only can be transacted is transferred to another person, the collector at the time of making the transfer should enter upon the license the amount of business then already done thereunder, and such license so transferred will cover transactions in the hands of the second or subsequent holder equal to the said limited amount, less the amount or amounts so entered, and no more. (Series 2, No. 4.)

III. RETAIL DEALERS.

(a) Carpenters, masons, painters, barbers, &c., who furnish materials, require a license as retail dealers, when the amount of their annual receipts reaches $1,000 per year. (b) Nurserymen should also be licensed, if their

wines, ale, beer, or other malt liquors, and whose annual sales exceed one thousand and do not exceed twenty-five thousand dollars, shall be regarded as a retail dealer.

Four. Wholesale dealers in liquors whose annual sales do not exceed fifty thousand dollars shall pay one hundred dollars, and if exceeding fifty thousand dollars, for every additional one thousand dollars in excess of fifty thousand dollars, they shall pay one dollar, and such excess shall be assessed and paid in the same manner as required of wholesale dealers. Every person who shall sell or offer for sale any distilled spirits, fermented liquors, or wines of any kind in quantities of more than three gallons at one time to the same purchaser, or whose annual sales, including sales of other merchandise, shall exceed twenty-five thousand dollars, shall be regarded as a wholesale dealer in liquors.

sales are above $1,000 annually. (c) A manufacturer, who receives at his factory for sale, other goods than those manufactured by himself, must also take out a dealer's license, if he sells of such goods to an amount of $1,000 annually. (d) There are certain manufactures that are exempt from ad valorem or other tax; but they require a dealer's license, either wholesale or retail, depending upon the amount of their sales. (e) A tanner may sell at his tannery the wool taken from the pelts he tans, without a dealer's license. (f) Farmers, selling their own produce from their wagons, &c., require no license; but if they have a store or stall for sale of such produce, they must be licensed. If they make a business of raising trees for sale, they also require license. For selling the milk of their own cows, they need no license; but if they purchase milk to sell with their own milk, or take milk to market for their neighbors, they require license. If a farmer hires a pasture, and stocks the same with cows, in order to sell the milk, he will not be regarded in the light of selling the product of his own farm, but must be licensed. (g) The selling of wheat or other grain by a farmer, the product of his own farm, does not require a dealer's license; but if he converts his grain into flour or meal, he cannot sell the latter without a license; so if he disposes of his hay or other products from a specified stand in town or city. (In all these cases the provision that the yearly sales should amount to at least $1,000, will not be overlooked.) (h) It is no breach of the law, for a farmer or other person, killing a beef for his own use to sell a portion to his neighbor, and he is not required to take license. (i) Persons selling from boats or vessels, must take out license as dealers, either wholesale or retail, according to amount of sales. (k) Farmers who produce annually butter, cheese, sugar, charcoal, &c., in excess of $1,000 at one place, should take license as manufacturers. They may, however, sell all the products of their own farms in the manner of peddlers without peddlers' license. (1) Where a person sells fruit trees or other agricultural products in the manner of a broker, that is to say, without the actual possession of the goods which he sells, but sells by sample through representation, or takes orders, &c., he is liable, in respect to the amount of his sales, either as produce or commercial brokers. The mere delivery of trees by a nurseryman to the order of his agent, would not subject the agent having a commercial or produce broker's license to a dealer's license in addition. In such case the nurseryman would alone be liable as a dealer on all sales of produce, whether made through brokers or otherwise. (II. Int. Rev. Rec., p. 120.)

IV. WHOLESALE DEALERS IN LIQUORS

may sell liquors at retail, and both wholesale and retail dealers in liquors may sell other merchandise and may sell liquors to be drank on the premises, without additional tax. (Series 2, No. 4.)

Five. Retail dealers in liquors shall pay twenty-five dollars. Every person who shall sell or offer for sale, foreign or domestic spirits, wines, ale, beer, or other malt liquors in quantities of three gallons or less, and whose annual sales, including all sales of other merchandise, do not exceed twenty-five thousand dollars, shall be regarded as a retail dealer in liquors.

Six. Lottery ticket dealers shall pay one hundred dollars. Every person, association, firm, or corporation who shall make, sell, or offer to sell lottery tickets or fractional parts thereof, or any token, certificate, or device representing or intending to represent a lottery ticket or any fractional part thereof, or any policy of numbers in any lottery, or shall manage any lottery, or prepare schemes of lotteries, or superintend the drawing of any lottery, shall be deemed a lottery ticket dealer: Provided, That the manager of any lottery shall give bond in the sum of one thousand dollars that the person paying such tax shall not sell any tickets or supplementary ticket of such lottery which has not been duly stamped according to law, and that he will pay the tax imposed by law upon the gross receipts of his sales.

Seven. Horse dealers shall pay ten dollars. Any person whose business it is to buy or sell horses or mules shall be regarded a horse dealer under this act: Provided, That one special tax having been paid, no additional tax shall be imposed upon any horse dealer for keeping a livery stable, nor upon any livery stable keeper for dealing in horses.

Eight. Livery stable keepers shall pay ten dollars. Any person whose business it is to keep horses for hire, or to let, or to keep, feed, or board horses for others, shall be regarded as a livery stable keeper. Nine. Brokers shall pay fifty dollars. Every person, firm, or com

V. RETAIL DEALERS IN LIQUORS.

If the sales of a retail dealer in liquors exceed $25,000, or if he sells in quantities of more than three gallons at one time to the same purchaser, he should be reassessed as a wholesale dealer in liquors. The collector should enter the amount of reassessment paid him upon the license.

If a party taxed as retail liquor dealer wishes to retire from the business, he may sell his stock to another person without taking a wholesale liquor dealer's license. (Int. Rev. Rec., Sept. 9, 1864.)

But if he sells to several different persons, at private sale, in quantities exceeding three gallons, he becomes liable to tax as wholesale dealer in liquor. (Series 2, No. 4.)

When spirituous liquors are medicated or mixed with foreign substances, but to so slight a degree that they are still used as beverages and are sold as such, a liquor dealer's license will be required by the seller. When the medication or admixture is carried to such an extent that the liquor is no longer susceptible of being used as a beverage, a liquor dealer's license will not be required. (Ibidem.)

VI. LOTTERY TICKET DEALERS.

It will be perceived that this paragraph has been modified to cover cases of those who, in New York City and elsewhere, had attempted to evade the law.

(See note I., Bankers.)

IX. BROKERS.

pany, whose business it is to negotiate purchases or sales of stocks, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities, for themselves or others, shall be regarded as a broker : Provided, That any person having paid the special tax as a banker shall not be required to pay the special tax as a broker.

Ten. Pawnbrokers using or employing a capital of not exceeding fifty thousand dollars shall pay fifty dollars; and when using or employing a capital exceeding fifty thousand dollars, for every additional thousand dollars in excess of fifty thousand dollars, shall pay two dollars. Every person whose business or occupation it is to take or receive, by way of pledge, pawn, or exchange, any goods, wares, or merchandise, or any kind of personal property whatever, as security for the repayment of money lent thereon, shall be deemed a pawnbroker.

Eleven. Land warrant brokers shall pay twenty-five dollars. Any person shall be regarded as a land-warrant broker who makes a business of buying and selling land-warrants, or of furnishing them to settlers or other persons.

Twelve. Cattle brokers, whose annual sales do not exceed ten thousand dollars, shall pay ten dollars; and if exceeding the sum of ten thousand dollars, one dollar for each additional thousand dollars, and such excess shall be assessed and paid in the same manner as required of wholesale dealers.* Any person whose business it is to buy or sell, or deal in cattle, hogs, or sheep, shall be considered as a cattle broker.

Thirteen. Produce brokers, whose annual sales do not exceed the sum of ten thousand dollars, shall pay ten dollars. Every person other than one having paid the special tax as a commercial broker or cattle broker, or wholesale or retail dealer, or peddler, whose occupation it is to buy or sell agricultural or farm products, and whose annual sales do not exceed ten thousand dollars, shall be regarded as a produce broker.

XII. CATTLE BROKERS.

If a farmer buys cattle merely with a view to grazing or feeding, or to raise stock, and thus preparing to sell them to butchers or to others, he would not be liable to this license. II. Int. Rev. Rec., Oct., 1864.

It would be otherwise if he makes it a business to buy cattle, using the farm as a temporary depot for the cattle. (I. Int. Rev. Rec., p. 117.)

XIII. PRODUCE BROKERS.

If a produce broker's sales exceed $10,000 annually, he should be treated as a commercial broker or a dealer, as the case may be.

Licensed peddlers may buy up produce to sell again as peddlers, without license as produce brokers. Produce brokers cannot peddle produce from house to house without licenses as peddlers.

Original or unbroken packages or pieces, are held to be packages or pieces sold just as they come from the manufacturer, wholesale dealer, or importer, without being broken or divided.

Every person other than one holding a license as a broker, wholesale or retail dealer, who buys or sells agricultural products, must have a produce broker's license. (Ruling, vide I. Int. Rev. Rec., p. 116.)

*The returns to be made monthly, etc..

Fourteen. Commercial brokers shall pay twenty dollars. Any person or firm whose business it is, as a broker, to negotiate sales or purchases of goods, wares, or merchandise, or to negotiate freights and other business for the owners of vessels, or for the shippers, or consignors, or consignees of freight carried by vessels, shall be regarded a commercial broker.

Fifteen. Custom-house brokers shall pay ten dollars. Every person whose occupation it is, as the agent of others, to arrange entries and other custom-house papers, or transact business at any port of entry relating to the importation or exportation of goods, wares, or merchandise, shall be regarded a custom-house broker.

Sixteen. Distillers shall pay one hundred dollars. Every person, firm, or corporation who distills or manufactures spirits, or who brews or makes mash wort or wash for distillation or the production of spirits, shall be deemed a distiller under this act: Provided, That distillers of apples, grapes, or peaches, distilling or manufacturing fifty and less than one hundred and fifty barrels per year from the same, shall pay fifty dollars; and those distilling or manufacturing less than fifty barrels per year from the same shall pay twenty dollars: And provided, further, That no tax shall be imposed for any still, stills, or other apparatus used by druggists and chemists for the recovery of alcohol for pharmaceutical and chemical or scientific purposes which has been used in those processes.

XIV. COMMERCIAL BROKERS.

Persons traveling about the country as the agent of manufacturers and dealers, seeking orders, &c., in original packages, are regarded as commercial brokers within the meaning of the law. (Decision 159, subsequently modified, vide.)

Persons traveling about the country as the agents of manufacturers or dealérs, seeking orders for goods as agents of one person or firm only, such as salaried clerks or men hired by the month, should not be required to take licenses as commercial brokers.

All parts of Decision No. 159 inconsistent with the above are revoked.

The liability of peddlers and commercial brokers to license tax depends upon the acts done, and is not affected by the fact that the party is employed by others and is acting merely as an agent.

When a produce broker, having license as such, sells more than $10,000 worth of produce, he becomes subject to a commercial broker's license. The new license begins when that point is reached, and ratably assessed to following May. (Comm. Oct. 10, 1865.)

A commercial broker is supposed to travel in the transaction of his business. If he has a dealer's license, and does not travel, he needs no extra license. (II. Int. Rev. Rec., 156.)

Traveling agents for manufacturers of grave-stones are to be considered as commercial brokers. (Ibidem, p. 197.)

XVI. DISTILLERS.

Distillers may sell their liquors at the distillery in large or small quantities, either to be drank on the premises or not, without other license. The same privilege is allowed to brewers and rectifiers. Distillers, brewers and rectifiers may also deliver their liquors to their regular customers about the country, without license as peddlers. (Series 2, No. 4.)

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