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pensed with in the Territories after the present assessment is collected.
The direct tax of $19,312, imposed by the act of August 5, 1861, on the Territory of Nebraska, is declared satisfied by deducting the amount from the appropriation to the Territory for the year ending June 30, 1863.
The State of Tennessee has until the 1st of December, 1862, to assume the payment of her portion of said tax.
BOOK II. —THE TAXES
ON OCCUPATIONS, MANUFACTURES, ARTICLES,
PRODUCTS, SALARIES, PAY, LEGACIES, &c., &c.
[Under this head are arranged, in alphabetical order, the various occupations subject to license duty, the manufactures and other objects liable to specific or ad valorem duties, salaries and pay, legacies, and distributive shares of personal property.
The income tax and the stamp duties being somewhat peculiar in their operation, are treated of separately in Books III. and IV.
On the subjects of the assessment and collection of the tax generally, the preceding chapters should be consulted.]
AGENTS. The several classes of agents, or persons acting in behalf of others affected by the tax law, are the following: Brokers of all kinds (including cattle brokers, commercial and landwarrant brokers), claim agents, patent agents, and insurance agents, which see, under their several heads.
An agent of a manufacturer, employed exclusively by him, may receive goods at a different place from the factory, without the duties being first paid. In such case, the duties are due when the goods are sold, or removed from the agent's hands. (Com'r Boutw., Decis. No. 4.)
The word “ agent," as used in this connection, means either a person who is the exclusive agent of a manufacturer, or any person or firm selling goods on commission, designated by a manufacturer as his agent for the sale of his manufactures. In all cases, the manufacturer will be required to make known to the assessor or assistant assessor of the district the name and place of business of the agent so designated. (Com'r Boutw., Decis. No. 40.) See further, on this subject, MANUFACTURES IN GENERAL, infra.
Traveling agent.-So, a person employed by another exclusively, may travel for the purpose of soliciting orders, without license as a commercial broker. (Com'r Boutw., N. Y. Trans., Oct, 30, '62.)
Agents of insurance companies located within the United States are not commercial brokers. Foreign agents are taxable under section 85. (Com'r Boutw., N. Y. Trans., Oct. 30, '62.)
Under the amendment of March 3, 1863, “insurance agents” are liable to license duty.
See BROKERS (INSURANCE), infra.
Agents of foreign insurance companies are made subject to the same taxation, and are required to render the same quarterly returns as domestic companies, under section 85.
See INSURANCE COMPANIES, infra.
Bankers.-Agents for the sale of merchandise, for account of producers or manufacturers, are not the bankers of their principals, within the meaning of the act, so as to require a banker's license. (8 64, subd. i.)
Transportation agents, and house and real estate agents are liable to license as commercial brokers.
See BROKERS (COMMERCIAL), infra.
What classes of agents are to be regarded as peddlers, see PEDDLERS, infra.
What agents are dealers, see DEALERS, infra.
ALCOHOL. Alcohol, made or manufactured of spirits or materials upon which the duties have already been paid, is not a manufacture, within section 75, subject to a tax. (8 75.)
Where, however, it is manufactured from spirits distilled before the act went into effect, and on which a tax has not been paid, it is subject to a duty of three per cent, ad valorem. (Com'r Boutw., Decis. No. 17.)
Makers of alcohol require a license.
[License fee, $10.] Apothecaries whose annual gross receipts exceed $1,000 are required to pay $10 for a license. (S$ 64, 65.)
Defined.-Every person is regarded an apothecary who keeps a shop where medicines are compounded and sold according to prescriptions of physicians. But wholesale and retail dealers, who have taken out a license as such, require no license as apothecaries. (8 64, subd. 28.)
. An apothecary is not required to obtain a second license as a retailer of liquors, as to wines or spirits which he may use exclusively in the preparation of medicines. (8 66.)
Spirituous liquors of any kind can be used by an apothecary only in the preparation of medicines. When sold otherwise, he will be required to take out a license as a dealer. (Com'r Boutw., Decis. No. 18.)
Alcohol may be sold by regularly licensed apothecaries without a retail liquor-dealer's license. (Act of March 3, '63, § 1, p. 250.)
A physician who keeps on band medicines, solely for the purpose of making up his own prescriptions for his own patients, does not require a license as an apothecary. (8 66.)
An apotbecary may prescribe remedies, or perform surgical operations, without a license as a physician or surgeon. (8 64, subd. 32.)
Whether an apothecary selling fancy articles requires a dealer's license, see DEALERS, infra. ARCHITECTS AND CIVIL ENGINEERS.
[License fee, $10.] Defined. Every person whose business it is to plan, design, or superintend the construction of buildings, or ships, or of roads or bridges, or canals or railroads, is regarded an arcbi. tect or civil engineer under the aet, and is subject to a license duty of $10. But this does not include practical carpenters who labor on buildings. (8 64, subd. 34, as amended, p. 251.)
[License fee, $20.] Defined. Every person is deemed an auctioneer whose occupation it is to offer property for sale to the highest bidder. (8 64, subd. 2.)
Cannot sell at private sale.--- An auctioneer cannot, by virtue of his license as such, sell at private sale, without taking out a dealer's license; and for so doing, he is liable to the same penalty as dealers in the same goods without license,—that is, three times the amount of such dealer's license fee (8 62). Auctioneers having paid the private-sale license, are not required to pay the auction duty on goods sold at private sale. (Com'r Boutw., N. Y. Trans., Oct. 30, '62.)
For licensed trader.-An auctioneer may sell for a licensed trader, on the trader's duly entered house or premises, without taking out a separate license for each sale (8 62). But it is the duty of the auctioneer to inquire whether the trader is duly licensed, before selling at his place. For selling the goods of an unlicensed trader at the trader's place, he is liable to the penalty for selling without licensei.e., three times the amount of his license fee, $60. (Com'r Boutw., Decis. No. 27.) He may sell at his own place, however, the goods of any dealer; and, in selling the goods of a dealer at his own place, he need not inquire whether the dealer has a license. (Id., N. Y. Trans., Oct. 28, '62.)
The license not local.-It would seem that auctioneers and peddlers are not required to carry on their business at any one place, under their licenses. All other licenses (except auctioneers' and peddlers' and exhibition licenses) must state the place of business at which the occupation for which the license is granted is to be carried on. (8 60.)
The commissioner has decided that an auctioneer can sell such goods as are pot usually included in the stocks of dealers, wherever such goods may be situated, without special license. (Decis. No. 27.)
But by the amendatory act of March 3, 1863, an auctioneer is not permitted to sell property in any other district than that in which his license is taken out..
See note on page 298.
Judicial officers need no license.-Judicial or executive officers making auction sales by virtue of any judgment or decree of any court, and executors or administrators making sales as such, need no license. (8 62.)
As to who are "judicial or executive officers," see AUCTION SALES, infra.
Unlicensed auctioneer.—An auction sale by one not licensed as an auctioneer, will not avoid the conveyance to an innocent purchaser. (Williston v. Morse, 10 Met. 17; Bogart v. O'Regan, 1 E. D. Smith, 590.)
For manner of obtaining a license; penalty for doing business without license; and how license may be perpetuated to successor, &c., see LICENSES IN GENERAL, infra.
As to duty and liability of auctioneers respecting the auction duty, see AUCTION SALES, infra.