therein, shall be regarded as an eating-house. But the keeper of any eating-house having taken out a license therefor, shall not be required to take out a license as a confectioner. License, $10. Sec. 64. Eating-houses whose annual sales do not exceed $1000, are not required to take out license. Sec. 65. Eating-houses selling tobacco, snuff, or cigars at retail, need not take out extra license as tobacconists. Amendments, Sec. 1. Persons licensed to keep eating-houses are not allowed to sell spirituous or vinous liquors. Amendments, Sec. 1. ENGINEERS (civil). -See "Architects." ENGINES (steam). --See “Marine Engines,” “Steamboats.” EXECUTORS do not need license for public sales. Sec. 62. EXHIBITIONS, or shows for money, other than jugglers, theatres, or circuses. License, $10. Sec. 64. License procured for exhibitions in one state, does not authorize exhibitions or shows for money in another state. But one license shall be required to authorize exhibitions within any one state. Sec. 64. See "Shows for Money," "Jugglers." FARMER, who sells the products of his own farm by travelling from house to house, is not a pedlar. Decision October, 1862. See" Cattle Broker." FISH CARTS, owned, hired, and run, for the purpose of selling (peddling) fish from house to house, require pedlars' license. Decision October, 1862. FRUIT CARTS, owned, hired, and run, for the purpose of selling (peddling) fruit from house to house, require pedlars' license. Decision October, 1862. FURNITURE. - Where painting, oiling, &c., is done to cabinet work at a place distinct from the place of manufacture, and not properly considered a part of the factory, but the place of sale, there is required a dealer's license. Decision No. 55, December, 1862. GIFT ENTERPRISES. - See "Lotteries." GRAIN DEALER. -A person who buys grain strictly on his own account, and sends it to another market, there to be sold on commission, is not subject to license. If he buys grain solely for another person or firm, acting as their agent, he does not require a license. But if he buys for more than one party, he requires a license as a commercial broker. This applies only to instances where grain is bought and sent to another market for sale. When the grain is sold by the purchaser, he requires a dealer's license, wholesale or retail, according to circumstances. A wholesale dealer may act as a commercial broker without additional license, as well as sell at retail. Decision. GROCERS, who sell flour to consumers or bakers, in lots of 20 or 50 barrels, should take out wholesale dealers' license. Decision September 23, 1862. Grocers delivering goods, previously purchased, by wagons or carts, do not require pedlars' license for such wagons. Decision October, 1862. HORSE DEALERS are persons whose business it is to buy and sell horses or mules. License, $10. If such horse dealers have taken out license as livery-stable keepers, no new license is required. License, $10. Sec. 64. HOTELS, Inns, and Taverns are places where food and lodging are provided for and furnished to travellers and sojourners, in view of payment therefor. All steamers and vessels upon waters of the United States, on board of which passengers or travellers are provided with food or lodging, shall be required to take out a license of the fifth class. The rental or estimated rental shall be fixed and established by the assessor of the proper district at its proper value, but at not less than the actual rent agreed on by the parties. If there be any fraud or collusion in the return of actual rent to the assessor, there shall be a penalty equal to double the amount of licenses, to be collected as other penalties are collected. Hotels, inns, and taverns pay for license as follows: 1st class, whereas } $10,000 or more, し valuation be $200 25 Steamers and vessels (see above), 5th class, Hotels, inns, and taverns are not permitted to sell liquors to be taken off the premises. Amendments, Sec. 1. They do not require a tobacconists' license because of any tobacco or cigars furnished in the usual course of business. Amendments, Sec. 1. ICE DEALERS who supply customers from carts and wagons, collecting their bills monthly or at the end of the season, do not require pedlars' license. They do not travel from place to place for the purpose of selling, but to deliver what has been previously sold. Decision October, 1862. INNS. See "Hotels." INSURANCE AGENTS or Brokers who act for fire, marine, life, mutual, or other insurance companies, if their receipts from their agencies exceed $600 per annum, license $10. Amendments, Sec. 1. Whenever the receipts of an insurance agent or broker as compensation for services performed for or on account of the company or companies he represents, amounts to the sum of $600 in any one year, he is liable to assessment for a license under the amended excise law. Decision March 1863. JACKASS (male), kept for the use of mares. The owners receiving money therefor require a $10 license. Amendments, Sec. 1. JACKS AND STALLIONS. - Contracts for the use of, and all accounts, notes, or demands when the owner has no license, are invalid. Amendments, Sec. 1. JUGGLERS are persons who perform by sleight of hand. License, $20. Sec. 64. See "Exhibition." JEWELRY. - See "Pedlars." LAND WARRANT BROKERS are persons who make a business of buying and selling land warrants, and of furnishing them to settlers or other persons under contracts to have liens upon the land procured by means of them, according to the value agreed on for the warrants at the time they are furnished. License, $25. Sec. 64. Land warrant brokers doing business also as bankers or brokers, must take out three licenses. Decision October 7, 1862. LAPIDISTS must take out manufacturers' license. Decision No. 39. LAWYERS are persons whose business it is, for fee or reward, to prosecute or defend causes in any court of record or other judicial tribunal of the United States, or of any of the states, or give advice in relation to causes or matters pending therein. License, $10. Sec. 64. Lawyers are not required to take out any additional license to practise in their profession, within or beyond the limits of the district where licensed. Amendments, Sec. 26. Lawyers employed to purchase, rent, or sell real estate, or to collect rent thereon, for others, need not take out extra license therefor. Amendments, Sec. 1. See "Licenses." LICENSES must be taken out annually by persons, partnerships, or corporations subject thereto, and registry made with assessors, of the necessary particulars of the business. Sec. 58. Persons liable to take out license who do not do so, forfeit for each offence three times the amount of the duty imposed for such license, one-half to United States and one-half to collector. Sec. 59. Licenses must set forth the trade or business for which they are granted, the name of the party licensed, date, and the place where the business is to be carried on. A license to carry on business does not permit it to be exercised in any other than the place named (Sec. 60), except as to lawyers, physicians, surgeons, and dentists. Amendments, Sec. 26. Where persons carry on more than one business subject to license, a license for one pursuit or employment does not authorize them to exercise any other. Such persons must take out two or more licenses. Sec. 61. Upon the death of a person licensed, the license may be continued, upon application, by the executors, administrators, wife, or child of the deceased. Sec. 63. Upon the removal of a person licensed, from the premises named in the license, the assignees of the person who removes may be authorized to conduct the business in the same place, for the residue of the original term. Sec. 63. Persons removing from houses or premises in which they were authorized to carry on a business or trade, may have their licenses transferred by endorsement of the persons authorized to grant licenses, without fresh license or additional duty or fee, upon making a fresh entry of the same. Amendments, Sec. 26. License from the United States does not authorize the commencement or continuation of any trade, business, or occupation therein mentioned in states or territories where the laws prohibit such callings. Sec. 66. The states are not prohibited from imposing state taxes upon business, &c., made subject to license, tax, or duty under laws of the United States. Sec. 66. Licenses are to be assessed by assistant assessors on and after the first Monday of May in each year. All licenses whenever granted continue in force until the first Monday of May succeeding. For licenses for part of a year, a rateable sum is to be paid. Amendments, Sec. 15. Goods, wares, and merchandise made or produced and sold by the manufacturer or producer at the manufactory or place where the same is made or produced, do not require a license. Sec. 66. Any person who knowingly exercises or carries on a business or trade which requires a license, without taking out such license, in addition to other penalties shall be liable, upon conviction, to imprisonment not exceeding two years. Amendments, Sec. 24. When license is wrongly taken out under erroneous impressions or instructions, the amount paid for it will be refunded, upon a sworn statement of facts, attested by the assessor and approved by the commissioner at Washington. Decision. Hereafter all taxes must be collected as returned by the assessor. Claims for taxes improperly paid under the license law must be made to the Commissioner of Internal Revenue, through the collectors of the respective districts, supported by the affidavits of the claimants and the certificates of the assessor under whose direction the taxes were assessed. 1st. The claimant must state in the affidavit the material facts of the case on which he makes his claim. 2d. The assessor and assistant assessor must certify that the statements made in the affidavit are true so far as each has knowledge of the facts. 3d. The collector must append his certificate that the tax has been paid to him, as stated in the affidavit. When an affidavit is made by an agent, the principal of the agent must swear that the person making the affidavit is his agent, and that the statements are true according to the best of his knowledge and belief. When an affidavit is made by a member of a firm or a company, he must swear that he is a member of such firm or company. The official character of the officer who administers the oath must be established, either by his official seal or by the certificate of the proper authority. When a claim is thus prepared it must be sent to the Commissioner of Internal Revenue, and if it is found correct a draft will be drawn on the collector who received the tax, in favor of the claimant, for the amount that may be allowed. Decision April, 1863. See "Vintners,” “Apothecaries,” “ Physicians." Decision October 7, 1862. LIME KILNS require dealers' license. LIQUORS. See "Wholesale Dealers," "Retail Dealers," "Hotels, Inns and Taverns," "Distillers." LITHOGRAPHERS. - See " Printers." LIVERY-STABLE KEEPERS are persons whose occupation or business is to keep horses for hire or to let. License, $10. Sec. 64. Livery-stable keepers who have taken out license, do not require horse dealers' license. Sec. 64. LOGS and Lumber sold in rafts may be assessed, and require a dealer's license. Decision No. 68, January, 1863. LOTTERY TICKET DEALERS. - License, $1000. Dealers in tickets or parts of tickets, tokens, certificates, or devices representing lottery tickets and fractions thereof, or policies of numbers in a lottery, or persons who manage lotteries, or prepare schemes for them, or superintend the drawing of tickets, are lottery ticket dealers under the act. Amendments, Sec. 1. Gift enterprises, contemplating the sale of tickets by which prizes may be drawn, are lotteries within the meaning of the act amendatory of the Tax Law, and their managers are liable to a tax of $1000 apiece. The question was raised by a letter from the executive committee of a grand gift, advertised to come off in McGregor, Iowa, the plan being for the purchasers of dollar tickets of admission to draw prizes valued in the aggregate at $1000. Decision March, 1863. MAGAZINES - See "Publishers." MANUFACTURERS are persons, firms, companies, or corporations, who manufacture, by hand or machinery, and offer for sale, any goods, wares, or merchandise, exceeding annually the sum of $1000. License, $10. Sec. 64. Manufacturer selling goods less than $1000, other than his own, is not required to take out license as retail dealer. Decision October 24, 1862. Manufacturer's license should be taken out in the district where the manufactory is situate. Decision October, 1862. Manufacturer who sells his wares at any place except on the premises where manufactured, must take out license as a dealer. Decision October 17, 1862. See the title “Manufacturer" under the general title “Excise MAP MAKERS require dealers' license. Decision October 7, 1862. MARBLE in the rough, or manufactured, sold to those who sell again, require a wholesale dealer's license, and if retailed, a retail license. Decision October 14, 1862. See "Wholesale Dealer" and "Retail Dealer." The general title, "Excise." Also, "Marble Worker," same general title. MARKETMEN, generally, are rated as retail dealers. Decision October, 1862. MASONS need no license. Decision. MEAT CARTS, owned, hired, and run, for the purpose of selling (peddling) meat from house to house, require pedlars' license. Decision October, 1862. MILK (dealers in), who deliver by wagons or carts, upon previous contracts, do not require pedlars' license. Decision October, 1862. The sale of purchased milk requires dealers' license. Decision October 7, 1862. Milk may be sold by the owner of the cows which produce it, without license. Decision October 7, 1862. MILLINERS. - See " Tailors." NEWSPAPERS. - Publishers of, must take out dealers' license to sell papers upon the premises, but no license is required by a publisher who sells his papers exclusively through a commission house. Subscriptions received at the office, and the delivery of the papers by mail or otherwise, are regarded as sales upon the premises. Decision No. 41, December, 1862. Newspaper publishers who sell to those who sell again, require license as wholesale dealers, if the business is considerable. Decision No. 41. Newspaper pedlars do not require license. Sec. 64. NURSERYMEN require licenses as wholesale or retail dealers, as the case may be. Decision No. 33. PAINTERS of houses and buildings need no license. Decision. Painters of signs pay license and duty. Decision. PAMPHLETS. - See "Pedlars." PAPER HANGERS need no license. Decision. PARTNERSHIP. - In order that one license shall be sufficient for several members of a firm, the assessor must be satisfied: 1. That a legal and bona fide partnership exists, and not merely an arrangeunderstanding by which to evade the full effect of the license law. 2. That the parties have a place of business, and only ment or |