In addition to the subjects listed for taxation, the Commissioners may levy a tax on the following subjects (the amount of each tax when levied to be collected by the constable of said town instantly), and if the same be not paid on demand the same may be recovered by suit or the article upon which the tax is imposed, or any other property of the owner, may be forthwith distrained and sold to satisfy the same, viz.:
(1) Upon all temporary or itinerant merchants or peddlers offering to sell in the town, a license tax not exceeding fifty dollars ($50.00) a year, except such only as sell books, charts, maps or wares of their own manufacture, but not excepting venders of medicine by whomsoever manufactured, and not more than one person shall sell or peddle under a single license: Provided, that such temporary or itinerant merchants or peddlers shall comply with such rules and regulations as the board of commissioners may make, in respect to the times, place and manner of vending under such licenses. And such itinerant or temporary merchant shall be construed to be one who opens up and continues in business for a shorter period than twelve (12) months.
(2) Upon every sewing-machine or bicycle company or agent for such company, dealer in, or manufacturers' agent of musical instruments, keeper of sales stables or livery-stables, cotton broker or buyer, street huckster, photographer, merchandise or produce broker, a license tax not exceeding five dollars ($5.00).
(Pr. Laws 1905, C. 400, Sec. 1)