New Mexico Territorial Laws and Treaties NM TERR LAWS KEARNY CODE REVENUE § 16

Before any person shall receive a license as a grocer or as a merchant, he shall deliver to the collector of the proper county an aggregate statement in writing, of the amount of all goods, wares and merchandise (except such as are the growth, produce or manufacture of this territory), received at his grocery, store, shop, stand or warehouse for sale, for the last six months preceding the application for such license; such statement shall be signed and sworn to by the person making application for such license, or some credible person for him.