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1916 Report of the State Tax Commissioner
Volume 432, Page 45   View pdf image (33K)
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45

1915

APPLICATION FOR TRADERS' LICENSE

..County.

Name in which the business is conducted..

Name or names of proprietors.............................................................................

Name of applicant..........................................Applicant's relation

to the business.......................

Location of place of business (P. O. address)................................................

Election District......................................................Town........................................

Nature of business conducted............................................................................

Amount of stock of goods, wares and merchandise (not
manufactured by you) carried at principal season of sale ?

Tax assessment on stock in trade.......... ———

Amount of fire insurance carried on stock at principal season of sale..
If a Corporation, when and where incorporated?..........................................

Signature of Applicant.
AFFIDAVIT

STATE OF MARYLAND, ......................................COUNTY, SCT:

On this............................day of..................................................191......... before me, the

subscriber, personally appeared................................................................................... the

applicant for trader's license, and made oath in due form of law that the
statements set forth above are true, to the best of said applicant's knowledge
and belief.

("Clerk of Court.
............................................................................ Justice of the Peace.

[Notary Public.

The Commission has not had the full cooperation of the clerks
in some counties, and this lack of cooperation has considerably
delayed the Commission in obtaining the best results.

The method of imposing a charge as a license for the privilege
of doing business is not common in the United States, but is well
imbedded in the financial system of Maryland.

Although conceding the principle to be correct, some contend
that the amount should be based on the gross sales rather than on
the value of merchandise or stock in trade. At any rate, from our
observation, the present law needs some correction.

As stated elsewhere, all those persons that are obliged by law
to have licenses are required to obtain them by the first day of May
and are renewable annually. Under the law clerks are expressly
forbidden (Article 17, Section 63) to ante-date any licenses, and
have no power to collect for the full year if the trader applies after
the beginning of the license year. For each month after this date
that he applies he saves the month's proportion'. This method is.


 

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1916 Report of the State Tax Commissioner
Volume 432, Page 45   View pdf image (33K)
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