It shall be the duty of each vender of or dealer in goods, wares, and merchandise
who has thus commenced business on or after May first of each year to apply to the
mercantile appraiser for a proper blank, to be prepared by the Department of Revenue,
to fill up the same, and return it to the mercantile appraiser of the proper county
within forty days from the date of commencing said business, with an affidavit certifying
to the correctness of the amount of business transacted during the first month in
which said business has been operated. If the mercantile appraiser is dissatisfied with the returns so made by the vender
or dealer he shall ascertain and assess the mercantile license tax according to the
best ascertainable information concerning the whole volume gross of business transacted
during the first month said business was operated. If any vender of or dealer in goods, wares, and merchandise refuses to make such
return as required by this act to the mercantile appraiser when requested so to do,
it shall be the duty of the mercantile appraiser to report the same immediately to
the county treasurer, whereupon it shall be the duty of the county treasurer to require
the owner or business manager to appear before him in person with the books and accounts
of his mercantile establishment for interrogation and examination, and the county
treasurer shall have power to issue subpoenas and attachments to be served by any
constable or sheriff to compel the attendance of the owner or any clerk, bookkeeper,
or officer connected with the said business, and to compel the production of such
books and papers as he may deem expedient to secure the information necessary to ascertain
and fix the amount of the business transacted during the month when the said vender
of or dealer in goods, wares, and merchandise has been in business.
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