Barnett—Taxation in Wisconsin. 
177 
tion he receives the penalty assessed for neglect to pay the li¬ 
cense fees and a certain percentage of his collections. The 
agent may appoint an assistant agent and assign his duties. 1 
For some years the agent approved his assistant’s bond but later 
it was made subject to the governor’s approval. 2 Either 
the agent or the assistant may appoint special agents to aid them 
in some of their duties. 3 
The treasury agent is directed to superintend and enforce, if 
necessary, the collection of the license fees, and both he and the 
assistant and special agents have large powers for this pur¬ 
pose. 4 Since 1878 the secretary of state has been expressly 
authorized to direct the agent in enforcing the license laws. 5 
Recently the attorney general has been required to advise the 
agent as to the discharge of his duties, and whenever the agent 
deems it necessary, the attorney general must assist in actions 
brought for the collection of forfeitures, 6 The report of the 
treasury agent, required since 1889, is made to the governor. 7 
Of course since the decision of the court in 1904 against the 
validity of the license, the agent’s usefulness has disappeared. 
A few other license taxes must be mentioned. Sellers of bank¬ 
rupt' stocks, etc., have been required, since 1891, to pay fees to 
the state treasurer, who issue licenses to them, 8 and since 
1901 private employment agencies have been licensed in the 
same way by the secretary of state. 9 For a few years, upon 
the payment of the required fees to the secretary of state, the 
secretary issued to non-residents hunting licenses, countersigned 
by the state fish and game warden, but since 1901 the license has 
been issued by the state fish and game warden, countersigned by 
the secretary of state. 10 
Madison, Wisconsin, Feb. 1, 1905. 
iL. 1867, c. 176: R. S. 1898, ss. 1578-1582. 
2L. 1872, c. 177, s. 3; R. S. 1878, s. 1579: R. S. 1898, s. 1579. 
3L. 1870, c. 72, s. 15: R. S. 1898, s. 1580. 
4L. 1867, c. 176, s. 1; L. 1870, c. 72, s. 15: R. S. 1898, ss. 1579-80. 
5R. S. 1878, s. 1579: R. S. 1898, s. 1579. 
6R. S. 1898, s. 161 (5). 
7L. 1889, c. 172: R. S. 1898, s. 1579. 
sL. 1891, c. 443, ss. 1-5: R. S. 1898, ss. 1584d-g. 
QL. 1901, c. 420, s. 10; L. 1903, c. 434, s. 9. 
io L. 1897, c. 221, s. 2; L. 1901, c. 358, s. 3. 
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