Thus,

No license is required for the sale of goods made and sold at the manufactory or place where the same are made. vintners selling wine of their own growth, at the place where made, require no license. (§ 66.)

Where the annual gross receipts or sales of an apothecary, confectioner, eating-house, tobacconist or retail dealer do not exceed $1,000, no license is required of him. The amount or estimated amount of such annual sales is to be ascertained by the assistant assessors according to directions of the commissioner. (§ 65.)

ARTICLE 2.-REQUIREMENTS TO OBTAIN LICENSE.

Any person desiring to obtain a license to engage in any business requiring a license must register with the assistant assessor of the assessment district in which he designs to carry on the business an application, in which he must state

1. His name, or, if a partnership, the name or style of the firm, with the name and residence of each partner.

2. The trade or occupation for which the license is desired.

3. The place where such trade or occupation is to be carried on.

4. If a rectifier, the number of barrels he designs to rectify. If a peddler, whether he designs to travel on foot, or with one, two or more horses. If an innkeeper, the yearly rental of the house and property to be occupied; or if not rented, the assistant assessor is to value the rental (§ 58). The application thus made is returned by the assistant assessor, duly certified, both to the assessor and collector of the district. The collector makes out the license and delivers it to the person applying, on payment of the duty. (§ 58.)

Persons requiring licenses may wait until they are called upon or notified by the assistant assessor, without incurring any risk. (Com'r Boutw., N. Y. Trans., Oct. 27, '62.)

One who has not complied with requirements of the State law respecting his particular license, cannot become authorized to carry on the business by merely applying for and obtaining a license from the General Government. (§ 67.)

Thus, in New York, no license is required to become an auctioneer, and any citizen may become such by filing a bond as prescribed by statute. The license granted under the United States excise law cannot dispense with this requirement. in New York.

ARTICLE 3.-CONDITIONS OF THE LICENSE.

Every license must contain-

1. The purpose, trade or business for which the license is granted.

2. The true name and residence of the person or firm taking out the license.

3. If a rectifier, the quantity of spirits authorized to be rectified.

4. If a peddler, whether authorized to travel on foot or with one, two or more horses.

5. The time for which the license is to run,--which is one year from date; and the date of granting.

6. The place at which the trade or business for which the license is granted is to be carried on. This is not required of auctioneers' and peddlers' licenses.

The license must contain the name of the business for which it is granted. It may, however, be frequently difficult

to ascertain under which of the heads, enumerated above, a man's business would properly fall.

The distinction between dealers and manufacturers, dealers and peddlers, and other similar distinctions, are mentioned under the head of DEALERS, supra, and MANUFACTURERS, infra.

It is impossible to lay down an arbitrary rule by which to test a man's business. The law is explicit. Assistant assessors must exercise their best judgment, with the facts of each case in view. Parties who feel aggrieved can appeal to assesSOTS. If any attempt were made to decide in advance, such a decision would confuse the judgment of the local officers, rather than aid it.

But, as a general rule, it may be stated that, if a person holds out to the public, by words, deeds or writing, that he is engaged in any kind of business requiring license, he must take license therefor, although the business in question may not be his chief or exclusive occupation. (Com'r Boutw., Decis. Nos. 10, 13.)

Where more than one business, subject to license, is carried on in the same place by the same person at the same time, license must be taken out for each, except as hereafter mentioned. (§ 61.)

Parties doing business as bankers, brokers, and landwarrant brokers, must take three licenses.

Incorporated banks dealing in coin, currency and exchange, are subject to license as brokers. (Com'r Boutw., N. Y. Trans., Oct. 31, '62.)

But if a lawyer, for example, as incident to his other business, occasionally prosecutes claims against the Government, he need not be licensed as a claim agent (Com'r Boutw., N. Y. Trans., Nov. 11, '61); and, under the amendatory act, he may collect rents, &c., without a commercial-broker's license.

So, a physician, as a part of his regular practice, may perform surgical operations without a surgeon's license. (Com'r Boutw., N. Y. Trans., Oct. 27, '62.)

Physicians who keep on hand medicines solely for the purpose of making up their own prescriptions for their own patients, do not require a license as apothecaries. (§ 66.)

A licensed wholesale dealer may sell at retail without additional license. (§ 64, subd. 6.)

So, a licensed wholesale or retail dealer need not take out

a confectioner's license (subd. 21), nor an apothecary's license. (Subd. 28.)

Livery stable keepers may deal in horses without a horsedealer's license. (Subd. 22.)

Hotel keepers need not take out a tobacconist's license. (Subd. 16.)

Eating-house keepers do not require a confectioner's or tobacconist's license. (Subd. 12.)

Druggists and chemists using stills or other apparatus for the recovery of alcohol for pharmaceutical and chemical purposes do not require a distiller's license. (Subd. 9.)

Under

Where taken out-removals.—The license must be taken out at the place where the business is to be carried on. the act, before amendment, a license authorized the carrying on of the business specified therein at the place mentioned in the license, only; though this did not prohibit the storage of goods in other places than the place of business. (§ 60.)

On the death of the licensed person, his representatives might carry on the business under his license, at his place; or if he removed, he might assign his license to another party. (§ 63.)

This principle proving unjust, and compliance therewith burdensome, congress has adopted an amendment (act of March 3, '63, § 26, p. 245), permitting a removal from the premises at which the party is licensed to carry on his business, and a renewal of the license at another place, for the residue of the term. This may be done by an indorsement on the license, without fee; and a fresh license is not necessary. A new entry of the premises to which the party removes must, however, be made.

See REGULATION No 103, pp. 318, 321.

There are some licenses, however, not local, by the statute as it stood. Thus, public exhibitions require but one license for the whole State. Going into another State, a new license must be taken out. And if this proviso, contained in subdivision 19 of section 64, relates to subdivisions 17 and 18 preceding, as we think it does, theatres, circuses, and jugglers are included in this limitation.

By the act of March 3, 1863, auctioneers cannot sell outside of their districts, but lawyers, physicians, surgeons, and dentists are not restricted to practicing, under one license, in the district where taken out.

The same party doing business in different places, must take out licenses for each place where the business is carried on.

A manufacturer of barrels who has several separate and distinct factories (even though the same are under one foreman, with but one office for the business of them all) must pay a license for each factory. (Com'r Boutw., N. Y. Trans., Nov. 1, '62.)

The license of steam and sailing packets must in all cases be taken out, and the tax paid, by the person or persons having the care or management of the steamer or vessel specified in the law, at the principal terminus or landing thereof, whether such person or persons be known as owner, copartner, or agent. (Com'r Boutw., Decis. No. 24.)

Time to run.-All licenses are dated the first of the month in which they are issued, and expire in one year thereafter. (Com'r Boutw., N. Y. Trans., Nov. 11, '62.)

The excise act went into effect September 1, 1862, and all licenses were to be dated from that date. But by the act of March 3, 1863 (§ 15, p. 243), the several assistant assessors are required, on the first Monday of May of the present year and of every year thereafter, to proceed through their districts and inquire after and assess persons liable to license duty. All licenses granted after the first day of May, in any year, expire on the first day of May following, and instead of paying the whole amount of the license fee, pay only a ratable proportion of the whole fee.

All licenses now possessed by parties are to be renewed on the first of May, 1863: that is, a new license is to be taken out for the eight months, from Sept. 1, '63, to May 1, '64, for which two-thirds of the fee is to be paid.

See REGULATION No. 94, p. 321, infra.

Partnership licenses.-Section 6 provides that any number of persons carrying on business in copartnership may transact such business at the place and in the manner specified in the license. In order that one license may avail for several persons or members of a firm, the assessor must be satisfied

1. That a legal and bona fide partnership exists, and not merely an arrangement or understanding by which to evade the full effect of the law.

2. That the parties have a place of business, and only one place, which is common to all.