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46
wrong and the above section should be repealed. Not only should
the trader be required to pay the year's charge, but also a penalty
in addition, and the Commission suggests that such penalty be at
the rate of 5% a month on the license fee in addition to the annual
rate. Under no circumstances should the applicant pay for elapsed
months or any penalties if he starts in business after May 1st. This
method can be readily carried out by providing for a stub on the
licenses issued, to be returned to the Comptroller of the State by
the clerk of the court.
Questions have been raised from time to time as to the manner
of the enforcement of the license charge, many persons contending
that redress is by indictment, while others claim that the proper
license fee is a debt and that delinquents may be sued by the State
therefor. The Commission holds that the proper fee is a debt, and
that resort to the criminal remedy has proven its uselessness. In
order, however, that any existing ambiguity may be removed, we
suggest that the latter view should be embodied into a statute and
that the entire system should be treated as a revenue-producing
method.
The attention of the Commission has been directed from time
to time to the rates fixed by law. In all cases the rate is fixed by
the amount of merchandise or stock in trade generally carried at
the principal season of sale.
If the amount of the stock in trade is
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Less than $500 (and the trader is a
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female)
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the
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annual
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charge
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is $6
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1,000
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12
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More than 1,000 and less than $1,500
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15
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1,500 2,500
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18
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2,500 4,000
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22
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4,000 , 6,000
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30
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6,000 8,000
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40
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8,000 10,000
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50
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10,000 15,000
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65
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' 15,000 20,000
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80
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' 20,000 ' 30,000
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100
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" 30,000 ' 40,000
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125
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Over 40,000
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150
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These rates have been the same for more than half a cen-
tury, and in many cases have remained constant since the enactment
of the original license act in about 1830. The lines of demarkation
are not sharply drawn and, moreover, the maximum stock in many
cases at the present day exceeds f 40,000.
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