Opinions of Attorneys General Relating to Duties of County Officers : Pub. in Pursuance of Chapter 8, Acts of the 35th General Assembly ...
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Geoves, Sioux City, Iowa. Dear Sir: Yours of the 21st instant addressed to the attorney general has been referred to me for reply. Your question, briefly stated, is whether or not, under the new automobile law, machines on hand with dealers on January first, the time of assessment, should be assessed in view of the fact that the machines may soon be sold to the original purchaser and he becomes liable for the tax, and so on, as often as the cars change hands. This law has been construed by this... department in such a way as to give the dealer the option of listing such machines as he has on hands January first and having the same, assessed under the general law, or he may pay the annual registration fee on each of his machines and on each machine which he may pur- chase during the year, instead of paying the dealer's license fee. 100 ATTORNEY GENERAL'S OPINIONS and in the last mentioned case, wkere the dealer would sell to the purchaser a transfer could he made from the dealer to the purchaser upon payment of a transfer fee of $1.00, and the pur- chaser in such event would not be liable for the annual fee for that year; and this matter could be taken into account by the dealer in the sale of the machine; the purchaser being compelled to have a license before he could operate a machine would be as willing to pay the dealer for the license as he would the state, and thus the dealer would only be out the transfer fee of $1.00 on each machine, assuming that he could collect from the pur- chaser the full amount of the license fee that the purchaser would otherwise be required to pay to the state.
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