168 CRIMES AND PUNISHMENTS. [ART. 27

of the stock of goods, wares and merchandise so kept and exposed
for gale. The person furnishing such statement shall make oath
that the same is true, and said oath may be administered by said
clerk or any officer qualified to administer oaths. Such clerk or
officer shall thereupon ascertain the amount to be paid for the
local license, by a computation based upon the average valuation
of such stock of goods, wares and merchandise so kept or ex-
posed for sale, in the ratio and of the rate per thousand dollars
of valuation of the last preceding tax levy made in such city or
county, and upon receipt of the amount so fixed and ascertained
shall issue to the person filing or furnishing such statement a
local license authorizing the sale of such goods, wares and mer-
chandise within the limits of such county or city, which license
shall be and continue in force so long as the licensee thereunder
shall continuously keep and expose for sale in city or county such
stock of goods, wares and merchandise, except that such license
shall in any event terminate and expire on the first day of May
next following its date. If the statement required by this sec-
tion is not filed as aforesaid, the clerk or officer designated in sec-
tion 1071, of the city or county in which such goods are so kept
or exposed for sale, or where such itinerant vendor desires to sell
such goods, wares and merchandise, shall thereupon fix the sum
to be paid for such license, which sum shall be binding upon the
parties.

1892, ch 596.

107 L. Whoever neglects or refuses to file the statement
required by section 107 K, or whoever makes a false or fraudulent
representation therein, shall be punished by a fine of not less
than twenty dollars nor more than one hundred dollars for each
and every day that such goods, wares and merchandise are kept
or exposed for sale.

Ibid.

107 M. Whenever a person liable therefor, and after demand
made by the officer or clerk whose duty it is to collect said license
fees of the city or county in which he is located, refuses or
neglects to pay the licence fee provided for in this sub title, the
said clerk or officer may, in his own name, but for the use and
benefit of such city or county, maintain an action therefor in like