Sec. 1137. Amount of business done. Oath required. Common carriers, as defined in section fifty-nine of this Act, shall be liable to an annual license of one hundred and fifty dollars, payable quarterly; provided, that but one license shall be required from the same person, company or corporation in the same county. -As amended, Stats. 1875, 145; 1877, 178. 1137. SEC. 62. Each Sheriff, as collector of licenses, shall make diligent inquiry and examination as to all persons in his county liable to pay licenses, as provided in this Act; and the Sheriff is hereby empowered, and it shall be his duty, to require each person to state, under oath or affirmation, the amount of business which he, or the firm of which he is a member, or for which he is agent or attorney, or the association or corporation of which he is President, Secretary, or managing agent, have done in the last preceding month or quarter, as the case may be, and also to make a statement, under oath, in order to carry out the provisions of this Act. Thereupon, such person, agent, Secretary, President, or other officer, shall procure a license from said Sheriff, for one or three months, of the class of which such party is liable to pay. And in all cases where an under estimate has been made by the party applying, the party making such under estimate shall be required to pay a double license Time for pro- for the next month or quarter. Licenses shall be procured curing licenses. Municipal licenses. Penalty. immediately before the commencement of any business or occu- be included in the judgment and costs, and be collected from the defendant, and five dollars thereof shall be paid to the Collector of Licenses, and ten dollars to the District or Prosecuting Attorney prosecuting the suit. Upon the trial of any criminal action, provided for by this section, the defendant shall be deemed not to have procured the proper license, unless he either produces it or proves that he did procure it; but he may plead in bar of the criminal action, a recovery against him and the payment by him, in a civil action, of proper license money, damages, and costs. license. 1138. SEC. 63. Every person who has a fixed place of busi- Merchandise ness, who may deal in goods, wares, or merchandise, wines or distilled liquors, except the wines and distilled liquors produced or manufactured from the agricultural products of this state, when sold by the producer or manufacturer thereof; and except such as are sold by auctioneers under license according to law, shall pay quarterly an amount of money for license, as required by the class in which such person is placed by the Sheriff of the county, under the provisions of the succeeding section; provided, always, that nothing herein shall be construed to extend to physicians, surgeons, apothecaries, or chemists, as to any wines or spirituous liquors which they may use in the preparation or compounding of medicines. 1139. SEC. 64. Every person who shall sell or vend any Liquor goods, wares or merchandise, or wines, or distilled liquors, license, etc. drugs, or medicines, jewelry, wares of precious metals; and persons who keep horses or carriages for rent or hire, except mules, horses, or animals used in the transportation of goods, shall obtain from the Sheriff of the county in which such business may be transacted, for each of the branches of business, in this and the preceding sections enumerated, a license for the transaction of such business, at the following rates, to-wit: All persons dealing as aforesaid, shall be classed according to the amount of the average monthly sales effected, in the following manner, that is to say: Those who are estimated to make Class of average monthly sales to the amount of one hundred thousand business. dollars or more, shall be constituted the first class; of seventyfive thousand dollars, and less than one hundred thousand dollars, shall constitute the second class; of fifty thousand dollars, and less than seventy-five thousand dollars, shall constitute the third class; of forty thousand dollars, and less than fifty thousand dollars, shall constitute the fourth class; of thirty thousand dollars and less than forty thousand dollars, shall constitute the fifth class; of twenty thousand dollars, and less than thirty thousand dollars, shall constitute the sixth class; of ten thousand dollars, and less than twenty thousand dollars, shall constitute the seventh class; of five thousand dollars, and less than ten thousand dollars, shall constitute the eighth class; of one thousand dollars, and less than five thousand dollars, shall constitute the ninth class; of all amounts under one thousand dollars, the tenth class. The license for the first class Rates of shall be given upon the payment of fifty dollars per month; license. Proviso. Licenses required for selling liquors in quantities for the second class, thirty-seven dollars and fifty cents per month; for the third class, twenty-five dollars per month; for the fourth class, twenty dollars per month for the fifth class, fifteen dollars per month; for the sixth class, ten dollars per month; for the seventh class, seven dollars and fifty cents per month; for the eighth class, five dollars per month; for the ninth class, three dollars and seventy-five cents per month; for the tenth class, two dollars and fifty cents per month; provided, that the sale of liquors and wines, by persons licensed under this section, shall not be in less quantities than one quart measure. 1140. SEC. 65. Any person or persons who may dispose of any spirituous, malt, or fermented liquors, or wines, in less quantities than one quart, shall, before the transaction of any less than one such business, take out a license from the Sheriff of the county quart. Proviso. in which he or she proposes to do such business, and pay therefor the sum of ten dollars per month; provided, that all persons engaged in retailing liquors as aforesaid, in connection with entertainment for travelers, at any point distant one mile or more outside the limits of any city or town in this state, shall Not entitled pay a quarterly license of fifteen dollars; and, provided further, to sell on days of election. Licenses: hotels, etc. Amount of license. Proviso, Not to include right to sell liquors. that no such person or persons shall be entitled, under and by virtue of said license, to sell or cause to be sold within this state any such spirituous, malt, or fermented liquors, or wines, on any day upon which any general election is held, or within the limits of any county or city on any day upon which any special or municipal election is held therein, but it shall be expressed in each and every license so granted, that the person or persons to whom the same is granted, shall and will not sell or cause to be sold, any such liquors or wines on such day or days. As amended, Stats. 1869, 157. 1141. SEC. 66. (Sec. 11.) All tavern, hotel, or inn-keepers, all restaurants, public boarding houses, or eating stands, and all public lodging houses, shall be divided into three classes, as follows: Those doing business in the aggregate to the amount of three thousand dollars, or over, per month, shall constitute the first class; those doing a business to the amount of one thousand dollars, and less than three thousand dollars, per month, shall constitute the second class; those doing business to the amount of less than one thousand dollars per month, shall constitute the third class. The license for the first class shall be given upon the payment of forty-five dollars per quarter; for the second class, upon the payment of fifteen dollars per quarter; and for the third class upon the payment of seven dollars and fifty cents per quarter; provided, that nothing in this section shall require the payment of any license for lodging houses that are kept in connection with eating houses, where the aggregate receipts of such lodging department does not exceed thirty dollars per month. Nothing in this section shall be so construed as to include the right to sell spirituous or malt liquors and wines, but the same shall be distinct and separate business therefrom, and require separate and exclusive license Section 11 of the Act of 1866 amends section 66 of the Act of 1865. 1142. SEC. 67. Every traveling merchant, hawker, or Licenses for peddler who shall carry a pack or vend goods, wares, or mer-peddlers and chandise of any kind, and every auctioneer, shall pay for such license the sum of ten dollars per month; and every traveling merchant, hawker, or peddler who shall use a wagon, or one or more animals, for the purpose of vending any goods, wares, or merchandise of any kind, or wines, fermented or spirituous liquors, shall pay for such license twenty-five dollars per month; and every traveling merchant, agent, drummer, or other person selling or offering to sell any goods, wares, or merchandise of any kind, to be delivered at some future time, or carrying samples and selling, or offering to sell goods, wares, or merchandise of any kind similar to said samples, to be delivered at some future time, shall pay for such license twenty-five dollars per month; provided, that nothing in this Proviso. section be so construed as to apply to the sale of fruits or the agricultural products of this state, or any other state or territory of the United States. The County Auditor shall issue to the Sheriff of the several counties the licenses contemplated in this section, which licenses so issued shall authorize the holders of the same to vend goods, wares, and merchandise as set forth in said license, within the county wherein such licenses are obtained; and it is hereby made the duty of every Justice of officer to the Peace, Constable, Sheriff, and all peace officers, to demand demand the license of any such peddler, hawker, agent, drummer, or other person named herein, and if such person be found not to have a license, as directed by law, the person so offering any goods, wares, or merchandise for sale, shall be guilty of a mis- Misdemeanor. demeanor, and on conviction shall be fined in any sum not less than fifty nor more than five hundred dollars. As amended, Stats. 1871, 147; 1877, 79. Mandlebaum v. Gregovich, 17 Nev. 87. license. 1143. SEC. 68. The licenses provided to be granted by the Term of provisions of this Act, excepting theaters, menageries, or circus licenses, shall be granted for three, six, or twelve months, at the option of the person applying for such licenses. 1144. SEC. 69. The County Auditor shall cause to be Black printed a sufficient number of blank licenses mentioned in this licenses Act, for the purposes herein mentioned. Each license shall also contain a blank receipt, to be signed by the Sheriff on the delivery of such license to the purchaser thereof. The County Auditor shall hand over to the Treasurer of the county a sufficient number of blanks for the use of the county, which shall be charged to the Treasurer on the Auditor's books. The Treasurer shall countersign the same and deliver them to the County Auditor, taking his receipt therefor. Auditor to sign. Sheriff's duties. Licenses. Unissued license 1143. SEC. 70. The County Auditor shall, from time to time, deliver to the Sheriff as many of such licenses as may be required, and shall sign the same and charge them to the Sheriff, specifying in the charge the class of licenses and the time they run. 1146. SEC. 71. On the second Monday in each month the Sheriff shall pay over to the Treasurer all moneys received by him from licenses, and take from the Treasurer duplicate receipts therefor. The said Sheriff shall immediately on the same day blanks to be return to the County Auditor all licenses not issued or disposed returned to County Auditor. Officers may of by him, and the County Auditor shall credit him with the amount so returned; also, the receipts of money paid to the County Treasurer, which receipts shall be filed with the County Auditor. The County Auditor shall charge the Treasurer therefor, and open a new account with the Sheriff for the next month. As amended, Stats. 1879, 83. 1147. SEC. 72. For the purpose of collecting the revenues seize certain of the county and preventing the evasion of the license law, as property for license tax. Anditor and Treasurer to make joint statement. provided in this Act, or as may be provided in any law hereafter enacted, all billiard tables, bar fixtures, and furniture, belonging to, or in use, for the purpose of carrying on the business of any billiard, drinking saloon, restaurant, tavern, hotel, inn, public boarding house, chop house, or eating stand, are held liable for the amount due for the license tax assessed on the same; and it is hereby expressly provided, that upon failure of the parties keeping any such establishment, or exercising ownership therein, to pay the license on the same in the manner and form as provided by law, the Sheriff or properly authorized officer, whose duty it shall be to enforce the collection of any such license, may seize any such billiard table, bar fixtures, furniture, or any other personal property, and shall proceed to sell in the same manner as provided in section twenty-five of this Act, for the sale of personal property by the Assessor for the collection of poll taxes, such property or so much thereof as may be requisite for the payment of such license as may be due and owing on account of the same. All moneys received for licenses under the provisions of this Act, shall be paid into the county treasury and credited to the general county fund. 1148. SEC. 73. The County Auditor and Treasurer of each county in the state shall, on the first Mondays of April, July, October, and January, make a joint statement to the Board of County Commissioners, showing the whole amount of collections (stating particularly the source of each portion of the revenue) from all sources paid into the county treasury; the funds among which the same was distributed and the amounts to each; the total amounts of warrants drawn and paid, and on what funds; the total amounts of warrants drawn and unpaid; the accounts or claims audited or allowed and unpaid, and the fund out of which they are to be paid; and generally make a full and specific showing of the financial condition of the county; which shall be published in some newspaper published in the county, if there be one; if not, then by posting |