176 Wisconsin Academy of Sciences, Arts, and Letters. 
the tax received by him, and to pay the same to the judge of 
the circuit court, filing the latter’s receipt with the secretary, 
who deducted the amount from the judge’s next quarter’s sal¬ 
ary. 1 A change was again made by the law of 1855, which 
directs the clerk to pay the tax to the county treasurer, who 
remits it to the state treasurer, and to report the amount to the 
secretary of state. The secretary is to notify the judge of any 
failure of the clerk to report, and the latter is liable to removal 
by the judge for such neglect. 2 
The law has never been well obeyed, 3 but the state author¬ 
ities do not seem to have interested themselves in the matter at 
all for a great many years. 
5. Miscellaneous License Taxes. 
Beginning with 1852 “hawkers and peddlers” have been re¬ 
quired to pay license fees to the state treasurer directly, or 
through the treasury agent, receiving a license from the secre¬ 
tary of state. The law has been extended from time to time to 
include other such transients, and various special provisions 
have exempted certain classes of persons from such payments. 4 
Though the validity of the tax had previously been upheld 
by the supreme court, in 1904 it was declared unconstitutional 
on grounds other than those advanced in the earlier cases. 5 
In 1866 the secretary of state reported that the law requiring 
the payment of these fees was not generally obeyed and that the 
state was overrun by these non-resident dealers. 6 Accord¬ 
ingly the office of treasury agent was established in 1867 to en¬ 
force the law. The agent is appointed by the governor and 
holds office during the pleasure of the governor, and his bond 
of $5,000 is subject to the governor’s approval. As compensa- 
iR. S. 1849, c. 10, s. 61. 
2L. 1855, c. 56; R. S. 1898, sec. 743-4. 
3E. g., A. J. 1851, app., p. 826; S. J. 1861, pp. 362-3; State Treas. Rpt., 
1868, p. 11. 
4L 1852, c. 386, and many amendments: R. S. 1898, ss. 1570 sq; L. 
1901, c. 341; Lt. 1903, c. 393. 
sMorrill v. State, 38 Wis. 428 (1875); Van Buren v. Downing, 41 
Wis. 122 (1876); State V. Whitcom, 99 N. W. 468 (1904). 
e Secy. State Rpt., 1866, pp. 38-9. 
