TRADERS' LICENSE

The Commission had conferred upon it, by the Act of its crea-
tion, the power to provide for a system of inspection of licenses,
and shortly after its organization established a sub-department
having in charge investigations of this subject.

A very considerable portion of all of the State's revenue is
license receipts, and there was urgent need for invstigation, as sub-
sequent events have proven, because prior hereto there was no super-
vision or investigation (with the possible exception of that made
by some constable or sheriffs) to see that licenses were obtained by
persons who, under the laws, were required to obtain traders'
licenses. The investigations made by the Commission so far have
been along the following lines:

(a) As to whether the trader had any license or was licensed
to the proper amount in accordance with the law, which requires
him to take out, before the first of May in each year, a license based
on the amount of the stock of goods, wares and merchandise (not
manufactured or grown by him) generally kept on hand by such
trader at the principal season of sale.

(b) As to whether the trader was assessed on his stock in trade,
or, if assessed, was the amount of his assessment in proper propor-
tion to that amount for which the license was obtained, the assess-
ment being based on the fair average value of his stock in business.

One of the first duties of the supervisors of assessments was to
compile information from the office of the clerks of the courts and