150 ANNUAL REPORT OF THE Off. Doc. 



i). For failnie to maker returns and paj^ments, as aforesaid, they 

 forfeit fees, and are siibjerled to a ten per cent, penalty (o be added 

 lo tax. 



Act May 24, 1S93, section 2, (P. L., page 125). 



10. Books may be examined and accounts settled Fifty per cent, 

 to be added to accounts for neglect to make returns, and if amount 

 be not paid within ■lifteen days, said accounts are to bear interest 

 at twelve per cent, xYuditor General and State Treasurer may in- 

 struct Attorney General to proceed against sureties. 

 Act May 24, 1893, sections 3 and 4, (P. L., page 125). 



MERCANTILE LICENSES. 



1. Ketail vendors or dealers in goods, wares or merchandise to 

 pay an annual license of |2 and one mill additional on each dollar, 

 gross, of business done annually, ^^'holesalers to pay ^3 and one- 

 half mill on each dollar, gross, of business done annually. Dealers 

 or vendors at a board of trade or exchange to pay twenty-five cents 



on each $1,000, gross, of goods sold. 



Act May 2, 1899, section 1, (P. L., page 184). 



2. Persons who sell to dealers and vendors, to be classed as whole- 

 salers, and all others as retailers. 



Act May 2, 1899, section 2, (P. L., page 184). 



3. County commissioners to appoint mercantile appraiser an 



nuall}', on or before December 30th. 'In cities of first class. Auditor 



< General and city treasurer to appoint five appraisers, all of whom 



shall not belong to one party, and who shall serve for three years. 

 Act May 2, 1899, section 3, (P. L., page 184). 



4. Auditor General to prepare and furaish mercantile appraisers 

 with blanks to be distributed to vendors or dealers; to contain re- 

 quest for information as to volume of business done; report to be 

 sworn to and volume of business done during the calendar year to 



be the basis for rating the license. 



Act May 2, 1899, section 4, (P. L., page 184). 



5. Blanks to be filled and returned to appraiser within ten days 

 from receipt of same; failure to do so, to be reported to county 

 treasurer; and treasurer then to require owner or business manager 

 to appear before him with books and accounts for examination, and 

 he may issue subpoenas and attachments to compel attendance of 

 owners and others, and production of books, to secure information 

 as to business done; and to settle account for tax found due. Re- 

 fusal to produce books and papers and app<»ar before treasurer, to 

 be punished by a fine of §il,000. Treasurer to settle an account 



