Revenue from Fees. 
195 
obtains over $15,000 from elevator licenses. 1 Leaving out of 
consideration the Southern states, whose licenses are, partially 
at least, in the nature of business taxes, we find a number of 
commonwealths which seem to employ licenses partly as regu¬ 
lative measures and partly for revenue, and thus obtain a very 
large percentage of their revenues from this source. Mary¬ 
land 2 received $1,118,972 from license charges and other fees, 
as compared with her total revenue of $3,156,876. Pennsyl¬ 
vania nominally receives all her state revenue from these sources, 
but in reality many of the so-called licenses are taxes levied 
under the form of license charges. The same may be said of 
the railroad licenses in Wisconsin and other states. The amount 
1 Report of Auditor, N. D., 1896, p. 3. 
Com’r of ins. $33,683 40 
Sec. of state. 5,682 46 
Incorporations. 2,930 00 
Com’r of agr. 3 20 
State examiner. 2,450 00 
Clerk of supreme court. 1,388 25 
Vet. examining board. 475 00 
Dist. veterinarian. 125 25 
Elevator licenses. 1,535 00 
New land contracts. 65 00 
Total. $27,779 56 
{The sum of the amounts given is $18,337.56.— Editor.] 
2 Report of Comp, of Treas., 1896, p. 2. 
Bonus on corporations. $6,439 80 
Excess of fees of office. 50, 011 90 
Franchise tax... 29,536 58 
Auctioneers. 3,887 75 
Billiard tables. 10,375 98 
Brokers. 12,312 53 
Cigarettes ... 12,780 37 
Exhibitions. 2,482 76 
Fishery. 122 15 
Hawkers and peddlers. 4,333 29 
Ins. companies. 130,865 11 
Ordinary. 11,5?6 39 
Oyster house. 31,56112 
Oyster measures. 1,227 60 
Oyster canners and packers. 5,649 86 
Traders . 194,604 42 
Traders in liquor. 9,093 62 
Dredges for oysters... 25,284 33 
To sell commercial fertilizers. 18,295 00 
Tongs and scrapers... 13,510 00 
High liquor licenses (Balt.)... 530,575 39 
State hay scales. 756 23 
.State tobacco inspection. 8,685 27 
State warehouses. 5,179 43 
Total...$1,118,927 40 
