Pennsylvania Act 1830-193 — WHOLESALE DEALERS AND RETAILERS GRADUATING DUTIES

Act text

WHOLESALE DEALERS AND RETAILERS GRADUATING DUTIES
                  Act of Apr. 7, 1830, P.L. 387, No. 193              Cl. 72

                                  AN ACT

     Graduating the duties upon wholesale dealers and retailers of
        merchandize, and prescribing the mode of issuing licenses and
        collecting said duties.
        Section 1.  Be it enacted by the Senate and House of
     Representatives of the commonwealth of Pennsylvania in general
     assembly met, and it is hereby enacted by the authority of the
     same, That every person who shall deal in the selling of any
     goods, wares and merchandise, wines or distilled liquors, drugs
     or medicines, except such as are the growth, produce or
     manufacture of the United States, and except such as are sold by
     auctioneers, under licenses or commissions granted to them
     pursuant to law, and by licensed tavern keepers, shall on or
     before the first day of September, 1830, and on or before the
     first day of May in each year thereafter, take out from the
     treasurer of the proper city or county a license for vending
     such foreign merchandise or liquors, which license shall be in
     the following form, to wit: "--------- County, ss.--------- has
     paid to me for the use of the commonwealth, ---------- dollars,
     which entitles him to wholesale or retail foreign merchandise
     and liquors as a wholesale dealer or a retailer of foreign
     merchandise and liquors of the ---------- class, within the
     county of ---------- for one year from the first day of
     September, (or May as the case may be), 18--- A B Treasurer of
     ------------- county." Provided always, That the sale of liquors
     shall not be hereby authorized in measures less than those of
     one quart, and that nothing herein contained shall be construed
     to extend to physicians, apothecaries, surgeons or chemists as
     to any wines or spirituous liquors which they may use in the
     preparation or making up of medicines for sick, lame or
     disordered persons: And provided also, That the licenses issued
     on the first of September next, shall be for the term of eight
     months, and expire on the first day of May ensuing, and be paid
     for that period in proportion to the rates for such licenses
     hereafter fixed by this act, and at the expiration of said time
     all such licenses shall be issued from the first day of May, for
     the term of one year, unless in case of wholesale dealer or a
     retailer commencing after said date, as provided hereafter by
     this act: Provided, That nothing in this act shall be taken or
     construed so as to require the importer of foreign goods
     disposing of the same in the form in which said goods are
     imported, to take out a license for vending the same.
        Section 7.  And be it further enacted by the authority
     aforesaid, That it shall be the duty of the Auditor General to
     charge the treasurers of the said cities or counties with the
     amount payable by the several persons mentioned in said lists,
     from the payment of which the said treasurers shall be
     exonerated only by procuring satisfactory evidence to the
     accounting department that the person or persons so returned
     were not wholesale dealers and retailers of foreign merchandise
     or liquors, according to the true intent and meaning of this
     act, or that it was impracticable to collect and recover the
     same.
        Section 8.  And be it further enacted by the authority
     aforesaid, That it shall be the duty of the proper city or
     county treasurer, on the first day of October, in this year, and
     on the first day of June in each year hereafter, to make out a
     correct list of all those who have not paid the duty and
     obtained license, and it shall be the duty of such city or
     county treasurer to institute a suit against such delinquents,
     under the directions of the second section of the act of March
     4, 1824, entitled "A supplement to the act laying a duty on
     retailers of foreign merchandise," and the percentage
     recoverable by the said city or county treasurer, from the
     delinquents for his own use as a compensation for his services
     in the suits aforesaid, shall be five per cent; in lieu of the
     ten authorized by the above act.
        Section 9.  And be it further enacted by the authority
     aforesaid, That the said county and city treasurers
     respectively, once in each year, to wit, on or before the second
     Tuesday of December, shall settle their accounts with the
     Auditor General, and pay over to the State Treasurer all moneys
     received by them from dealers in foreign merchandise, in
     pursuance of this act, deducting therefrom a commission similar
     to what is now allowed for the payment of moneys arising from
     tavern licenses, and such settlement and all the remedies and
     duties in relation thereto, shall be regulated by the provisions
     of the third section of the act of March 12, 1825, entitled "An
     act more effectually to secure the collection of the revenue
     from tavern licenses, and for other purposes."