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18 lars and less than three hundred thousand dollars per month sball
Sec. 210. Each Taxcollector shall make diligent inquiry and ex2 amination as to all persons in bis county liable to pay license as 3 provided in this and foregoing sections; and the Collector is hereby 4 empowered and it shall be his duty to require each person to state, 5 under oath or affirmation, the probable amount of business which 6 he, or the firm of which he is a member, or for which he is an 7 agent or attorney, or the association or corporation of which he is 8 President, Secretary or managing agent, will do in the next succeed. 9 ing three months, and also to make such statement under oath, if 10 required; and thereupon such person, agent, President, Secretary, 11 or other officer, shall procure a license from said Taxcollector for 12 three months, of the class of which such party is liable to pay; and 13 in all cases where an underestimate has been made by the party 14 applying, the party making such underestimate, or the company 15 be represented, shall be required to pay for a license for the next 16 quarter double the sum otherwise required. Licenses shall be pro17 cured immediately before the commencement of any business or 18 occupation liable to license tax under this Act. Such license shall 19 authorize the party obtaining the same, in his town, city, or partic20 ular locality in the county, to transact business as provided in such 21 license; provided, however, that nothing in this Act, nor in any 22 license issued under it, shall be construed to authorize any person
to carry on any business within the limits of any incorporated city 24 or town authorized by its charter to impose or lery city or town 25 license taxes, unless such person shall, in addition to the license re26 quired by this Act, also procure the license or licenses required by 27 the ordinances or orders of such city or town; and provided further, 28 that any person or persons who shall commence or continue to carry 29 or transact any business, trade, profession or calling, for the 30 transaction or carrying on of wbich a license is required by this
Act, without procuring the proper license as herein required, shall 32 be guilty of a misdemeanor, and upon conviction thereof shall be 33 fined in any sum not less than ten por more than five hundred dol. 3+ lars; and provided further, that if any person or persons required by 35 the provisions of this Act to take out a license sball fail, neglect or 36 refuse to take out such license in the manner provided in this Act, 37 or shall carry on or attempt to carry on business without such
38 license, the Collector may direct suit, in the name of the people of 39 the State of California as plaintiffs, to be brought against him or 40 them for the recovery of the license money; and in such case, either 41 the Collector or attorney may make the necessary affidavit, and a 42 writ of attachment may issue, without any bonds being given on 43 bebalf of the plaintiffs; and in case of a recovery by the plaintiff's, 44 fifty dollars liquidated damages shall be added to the judgment and 45 costs, and be collected from tbe defendant, and when collected 46 fifteen dollars thereof shall be paid to the Collector, and thirty-five
dollars to the attorney prosecuting the suit. Upon the trial of any 48 criminal action provided for by this section, the defendant shall be 49 deemed not to have procured the proper license unless he either 50 produces it or proves that he did procure it; but he may plead in 51 bar of the criminal action a recovery against him and the payment 52 by bim in a civil action of the proper license money, together with 53 said damages and costs.
Sec. 211. Every person who has a fixed place of business, who 2 may deal in goods, wares or merchandise, wines or distilled liquors, 3 whether sold on commission or otherwise, except the agricultural or 4 vinicultural productions of this State, when sold by the producers 5 thereof, and except such as are sold by auctioneers at public sale 6 under license according to law, shall pay quarterly an amount of 7 money for license as required by the class in which such person is 8 placed by the Taxcollector of the county, under the provisions of 9 the succeeding section; provided, always, that nothing herein con10 tained shall be construed to extend to pbysicians, surgeons, apothe11 caries or chemists, as to any wines or spirituous liquors which they 12 may use in the preparation or compounding of medicines.
Sec. 212. Every person who shall sell or vend any goods, wares 2 or merchandise, wines or distilled liquors, drugs or medicines, jew3 ellery or wares of precious metals, and persons who keep horses or 4 carriages for rent or bire, except mules, horses or animals used in 5 transportation of goods, shall obtain from the Taxcollector of the 6 county in which such business may be transacted, for each of the 7 branches of business in this and the preceding section enumer. 8 ated, a license for the transaction of that business at the following 9 rates, to wit: All persons dealing as aforesaid shall be classed 10 according to the amount of their average monthly sales, in the fol. 11 lowing manner; that is to say: 12 Those who are estimated to make average monthly sales to the 13 amount of one hundred thousand dollars, or more, shall constitute 14 the first class. 15 Of seventy five thousand dollars, and less than one hundred thou16 sand dollars, shall constitute the second class. 17 Of fifty thousand dollars, and less than seventy-five thousand 18 dollars, shall constitute the third class. 19 Of forty thousand dollars, and less than fifty thousand dollars, 20 shall constitute the fourth class. 21 Of thirty thousand dollars, and less than forty thousand dollars, 22 shall constitute the fifth class. 23 Of twenty thousand dollars, and less than thirty thousand dol24 dollars, shall constitute the sixth class.
Of ten thousand dollars, and less than twenty thousand dollars, 26 shall constitute the seventh class. 27 Of five thousand dollars, and less than ten thousand dollars, sball 28 constitute the eighth class. 29 Of one thousand dollars, and less than five thousand dollars, shall 30 constitute the ninth class. 31 Of all amounts under one thousand dollars, the tenth class.
32 The licenses for the first class shall be given upon the payment of 33 fifty dollars per month. 34 For the second class, thirty-seven dollars and fifty cents per 35 month. 36 For the third class, twenty-five dollars per month. 37 For the fourth class, twenty dollars per month. 38 For the fifth class, fifteen dollars per month. 39 For the sixth class, ten dollars per month. 40 For the seventh class, seven dollars and fifty cents per month. 41 For the eighth class, five dollars per month. 42 For the ninth class, three dollars and seventy-five cents per 43 month. 44 For the tenth class, two dollars and fifty cents per month. 45 Provided, that the sale of liquors and wines by persons licensed 46 under this section shall not be in less quantity than one quart meas. 47 ure. The moneys collected for licenses under this and the preceding 48 sections of this Act shall be paid into the County Treasury-one 49 balf for State purposes, and one half for county purposes, except 50 classes ninth and tenth, which shall be paid into the County Treas51 ury for county purposes alone.
Sec. 213. Every travelling merchant, hawker or peddler, who 2 shall carry a pack and vend wares, goods or merchandise of any 3 kind, shall pay, for each license, five dollars per month; and every 4 such travelling merchant, hawker or peddler who sball use a wagon, 5 boat or other water craft, or one or more animals, for the purpose 6 of vending any wares or merchandise of any kind, sball pay for each 7 license fifteen dollars per month; provided, that nothing in this sec. 8 tion shall be construed to apply to the agricultural productions of 9 this State. The Auditor shall issue to the Tascollector the licenses 10 contemplated in this section, which licenses so issued shall authorize 11 the holders of the same to vend goods, wares and merchandise in the 12 county where such licenses are obtained. And it is hereby made 13 the duty of every Justice of the Peace, Constable, Sheriff, Taxcol14 lector and peace officer, to demand the license of any such peddler 15 or hawker; and if such person be found not to bave a license, as 16 directed by law, the person so offering any goods or wares for sale 17 shall be guilty of misdemeanor, and on conviction shall be fined in 18 any sum of not less than fifty nor more than one hundred dollars. 19 The moneys collected under the provisions of this section shall be 20 paid into the County Treasury for county purposes. It is prohibited 21 and shall not be lawful for any hawker or peddler to sell any wines, 22 or fermented or spirituons liquors, or ale or beer; and if he be guilty 23 thereof, he shall be punished as provided in this section in case he 24 sell any goods without a license.
Sec. 214. All tavern and inn keepers, and all persons who may
2 sell and dispose of any spirituous, malt, or fermented liquors or wine, 3 in less quantities than one sixth of one gallon, shall, before the trans4 action of any such business, take out a license or licenses from the 5 Taxcollector, as prescribed in this Act, and make therefor the fol6 lowing payment, to wit:
7 Those making sales to the amount of ten thousand dollars or more, 8 as a montbly average, sball constitute the first class. 9 Sales to the extent of five thousand dollars, and not exceeding ten 10 ibousand dollars, as a monthly average, shall constitute the second 11 class; 12 And all sales less than five thousand dollars shall constitute the 13 third class. 14 The license to be paid by venders of the first class shall be fifty 15 dollars per month. 16 Of the second class shall be thirty dollars per month. 17 Of the third class shall be twenty-five dollars per month. 18 The moneys collected for licenses under the provisions of this 19 section shall be paid into the County Treasury for county purposes.
Sec. 215. The licenses to be granted by this Act (except foreign 2 miners' licenses) shall be granted for three, six or twelve months, at 3 the option of the party applying for such licenses.
Sec. 216. The Controller of State shall cause to be printed a 2 sufficient number of blank licenses of all classes mentioned in tbis 3 Act, except where the entire amount is paid in for county purposes, 4 for three, six and twelve months ; each license sball also contain a 5 blank receipt, to be signed by the County Taxcollector on delivery 6 of said license to the purchaser thereof. He shall forward to the 7 Treasurer of cach county a sufficient number of blanks for the use 8 of the county, which shall be charged to said Treasurer on the Con9 troller's books. The Treasurer shall countersign the same and 10 deliver them to the County Auditor, taking his receipt therefor.
Sec. 217. The Auditor shall from time to time deliver to the 2 Taxcollector as many of such licenses as may be required, and shall
sign the same and charge them to the Taxcollector, specifying the 4 class of licenses in the charge.
Sec. 218. On the first Monday in each month, the Taxcollector 2 sball return to the Auditor all licenses not issued, and the Auditor 3 sball credit him with the amount so returned, so that the account 4 will show the amount of money received for licenses issued, and 5 open a new account with the Taxcollector for the next month.
Sec. 219. Once in three months, as in the preceding section pro2 vided, the Auditor shall report to the Controller of State the num3 ber of State licenses issued by the Taxcollector for the preceding
three months, and the amount of money paid for the same; and the 5 Controller shall hold the Treasurer responsible on his official bond 6 for all licenses and receipts issued to him under this Act, not ac7 counted for at the end of each year.
Sec. 220. If either the Treasurer, Auditor, Taxcolleetor or any 2 other person shall issue, bave in bis possession with intent to circu3 late or put in circulation, any other licenses than those forwarded 4 to the Treasurer by the Controller, or the Auditor of any county 5 of tbis State, the person so offending sball be guilty of felony,
and on conviction be sentenced to imprisonment in the State 7 Prison for a term not less than one year nor more than four years; 8 and any Taxcollector wbo sball receive the money for a license 9 without delivering to the person paying for the same the license 10 paid for, or who shall insert the name of more than one person or 11 firm therein, or knowingly and wilfully insert a wrong name tberein, 12 sball be guilty of a misdemeaner, and on conviction thereof sball be 13 punished by a fine of not less than one hundred dollars nor more 14 than one thousand dollars, and by imprisonment in the County Jail 15 pot less than three months nor more than one year, or by both such 16 fine and imprisonment.
Sec. 221. All and every the licenses aforesaid shall be printed by 2 the State Printer, without any blanks whatever therein
except for 3 signatures, and be sent by the Controller to all County Treasurers. 4 The Treasurer, baving countersigned them and charged them to the 5 Auditor for the full amounts thereof, according to their several 6 classes and amounts, shall thereupon deliver the same to the Auditor, 7 taking bis receipt therefor, and the Auditor sball thereụpon be liable 8 for all such licenses so issued until they are accounted for by him.
And be sball in like manner issue tbe same to the Taxcollector, or 10 the Assessors as ex officio Taxcollectors, unless some other collector 11 be authorized thereto, taking his receipt therefor, after he shall in 12 like manner have charged the collector with the full amounts 13 thereof, according to their several classes and the sums represented 14 by each. And every such license shall have tbe length of time for 15 which it is good clearly printed or written on its face before it shall 16 be issued from the Treasurer's office; and if the Treasurer shall 17 issue and put in circulation any other licenses than such as is pro18 vided in this Act, he shall be liable, on conviction therefor, to be 19 imprisoned in the County Jail for any term not exceeding six 20 months, and fined in any sum not exceeding five bundred dollars.
Sec. 222. All sums of money received for licenses, as well for2 eign miners' licenses as all others, sball
, until this section be re3 pealed, be paid into the County Treasuries of the county wherein 4 the same are collected, respectively, for county purposes.
Sec. 223. All County Assessors and County Taxcollectors, and 2 other State revenue officers, are commanded and required not to 3 molest nor interfere in any manner with any kind of property ac4 tually in transitu through their counties, respectively, and not in 5 any manner belonging to or assessable therein, as provided by this 6 Act; nor with any persons whomsoever whilst sojourning in any 7 county.
SEC. 224. Goods, wares or merchandise imported and not ac2 tually and bona fidely bonded for re-shipment shall not be deemed