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Any person paying a licence under this clause shall be entitled to change his place of business at pleasure, but not to carry on business at two places at the same time under one licence:

"(5.) From any person of any of the classes of retail traders as hereinafter provided, for each distinctive line of goods, wares, or merchandise sold by him, a sum not exceeding twenty dollars for every six months; and for the purposes of this section the Council may classify retail traders according to the character or extent of the business licence fees for different classes, and may determine what shall constitute a distinctive line of goods, wares, or merchandise:

"(6.) From any hawker, peddler, or huckster, a sum not exceed ing fifty dollars for every six months:

"(7.) From any person who, either on his own behalf or as agent for another, sells, or solicits or takes orders for the sale, by retail, of goods, wares, or merchandise to be supplied by any person not doing business in the said municipality, a sum not exceeding fifty dollars for every six months:

"(8.) From any person keeping or carrying on a public laundry, a sum not exceeding ten dollars for every six months: "(9.) From any person carrying on the business of a pawnbroker, a sum not exceeding one hundred and twenty-five dollars for every six months:

"(10.) From any person carrying on the business of a secondhand dealer or junk-dealer, a sum not exceeding fifty dollars for every six months:

"(11.) From any person owning or keeping cabs, carriages, carts, drays, trucks, motor-cars, automobiles, or other conveyance or vehicle for hire (whether with or without a driver), a sum not exceeding ten dollars for each such conveyance or vehicle for every six months:

"(12.) From the driver other than the owner of any cab, car

riage, cart, wagon, dray, truck, motor-car, automobile, or other conveyance or vehicle kept for hire, a sum not exceeding five dollars for every six months:

"(13.) From any person keeping a livery-stable, a sum not exceeding twenty dollars for every six months:

"(14.) From any person carrying on the business of a dealer in second-hand or used automobiles or motor-cars, a sum not exceeding fifty dollars for every six months: "(15.) From any person carrying on the business of a dealer in new automobiles or motor-cars or a dealer in both new and second-hand automobiles or motor-cars, a sum not exceeding one hundred dollars for every six months; the

holder of any licence under this or the paragraph next preceding shall also be entitled to carry on the business of selling automobile accessories, gasolene, oil, and supplies, and of repairing automobiles or motor-cars without taking out any further licence therefor:

"(16.) From any bank or person carrying on the business of a banker at one place of business, a sum not exceeding two hundred dollars for every six months, and a further sum not exceeding fifty dollars for every six months for each additional place of business:

"(17.) From every person letting individual rooms, suites, or rooms or lodgings for hire, either in a hotel, roominghouse, apartment-house, lodging-house, or elsewhere, and whether or not board or meals are supplied to the occupants thereof, a sum not exceeding fifty cents for every six months for each room let or available for letting: Provided, however, that persons having not more than two rooms available for letting shall not be required to take out or hold a licence under this paragraph:

"(18.) From any person carrying on the business of manufacturing beverages for human consumption or of selling the same wholesale, a sum not exceeding fifty dollars for every six months, in addition to the licence fee for a wholesale merchant or trader:

"(19.) From every person carrying on the business of a shipbuilder or shipyard, a sum not exceeding one hundred dollars for every six months:

"(20.) From any person selling property by auction (not being a Crown officer selling Crown property by auction, or a Sheriff, Sheriff's officer, or bailiff selling lands, goods, or chattels under a judgment or in satisfaction of rent or taxes), a sum not exceeding fifty dollars for every six months:

"(21.) From any transient trader doing business within the limits of the municipality, a sum not exceeding five hundred dollars for every six months or part thereof, in addition to the fee for any other licence under this section:

"In this clause the expression transient trader' means a person who, on commencing the business of offering goods or merchandise of any description for sale by auction or otherwise in the municipality, and being requested by a municipal constable or by the clerk, collector, or licence inspector of the municipality to give security to the municipality, in the amount of the licence fee required by the by-law, that he will carry on business as a trader in the municipality continuously for not less

than six months, refuses or neglects to give such security to the satisfaction of the clerk, collector, or licence inspector:

"(22.) From any transient real-estate agent or land agent, a sum not exceeding two hundred dollars for every six months. For the purposes of this paragraph, the expression transient real-estate agent or land agent' shall mean and include any person who, either on his own behalf or as agent for another, sells, solicits, or takes orders or agreements for the sale or transfer of lands situate outside the municipality and is not a tenant or occupier of business premises within the same, or who, if such tenant or occupier, on being required by a municipal constable or police officer, or by the collector, licence collector, or licence inspector, or the municipality to give security to the corporation in the amount of two hundred dollars that he will carry on business as a real-estate agent or land agent in the municipality continuously for not less than six months, refuses or neglects to forthwith give such security to the satisfaction of such collector: "(23.) From any person who exhibits a public circus, menagerie, hippodrome, horse-show, dog or pony show, an amount not exceeding two hundred dollars for each day of such exhibition:

"(24.) From the proprietor, lessee, or manager of any theatre, moving-picture theatre, amusement-hall, concert-hall, music-hall, opera-house, rink, amusement-park, or other place of amusement, entertainment, or exhibition, according to the seating capacity thereof (allowing seven hundred and four square inches each seat), but not exceeding the following respective amounts:

"Seating capacity of less than nine hundred and seventy-five, a licence fee of one hundred and fifty dollars for six months, one hundred dollars for three months, fifty dollars for one month, and seven dollars and fifty cents for one day:

Seating capacity of nine hundred and seventy-five or more, a licence fee of two hundred and fifty dollars for six months, one hundred and fifty dollars for three months, seventy-five dollars for one month, and ten dollars for one day:

"Provided, however, that no such licence shall be required in respect of any performance, concert, exhibition, or entertainment, the venture, proceeds of which, over and above actual bona-fide expenses, are devoted or given to any church, school, hospital, charitable, war fund, or patriotic purposes:

"(25.) From any person or corporation carrying on the business of an express company, a sum not exceeding fifty dollars for every six months:

"(26.) From any telephone company, electric light company, gas company, street-railway or tramway company, power company or waterworks company, a sum not exceeding one hundred dollars for every six months. In the event of one company carrying on business of more than one of the kinds or descriptions herein before in this paragraph enumerated, it shall be liable to hold and pay for a licence in respect of each kind or description of business so carried on:

"(27.) From any person carrying on the business of a trust company, investment, loan, or mortgage agency, society, or company, a sum not exceeding fifty dollars for every six months:

"(28.) From any person carrying on the business of a fur-trader, a sum not exceeding fifty dollars for every six months: "(29.) From any person exhibiting for gain or profit waxworks,

circus-riding, rope-walking, dancing, tumbling, wrestling, or other acrobatic or gymnastic performance, wild animals, trained animals, natural or artificial curiosities, legerdemain, jugglery, or other like tricks, glass-blowing, tableaux, or other performance, collection, or exhibition, when the same is exhibited elsewhere than in a theatre or other place duly licensed under paragraph (24) of this subsection, a sum not exceeding twenty dollars nor less than five dollars for each day of such exhibition: "(30.) From any person who carries on the business of a stevedore or who takes contracts to load or unload ships, a sum not exceeding fifty dollars for every six months: "(31.) From any person carrying on the business of a plumber, domestic, heating, or sanitary engineer, building contractor, or electrical contractor, a sum not exceeding twenty dollars for every six months:

"(32.) From any person carrying on the business of a gasolene service station, a sum not exceeding fifty dollars for every six months:

"Provided, however, that this clause shall not apply to any person who operates a garage and pays a licence therefor:

"(33.) From every person who carries on the business of a garage for the sale or storage of automobiles or trucks, a sum not exceeding twenty dollars for every six months, and where such garage is also used for the repair of automobiles and trucks, an additional fee of ten dollars for every six months may be imposed:

"(34.) From the owner or driver of every truck plying for hire or used for the delivery of wood, coal, merchandise, or other commodity, a sum not exceeding twenty dollars for every six months for each truck. Where the owner of such truck is paying to the municipality a licence fee as a merchant, the licence fee for each truck or delivery conveyance may be reduced to five dollars for every six months:

"(35.) From the owner of every truck used for the delivery of gasolene and oils to service stations, with weight when loaded exceeding five tons, a sum not exceeding twenty dollars for every six months, with an additional charge of two dollars for each ton exceeding five tons:

"(36.) From every person following within the municipality any profession, business, trade, occupation, employment, or calling not hereinbefore enumerated, or who enters into or carries on any contract to perform any work or furnish any material, a sum not exceeding twenty dollars for every six months. It shall be competent for the Council by any such by-law, in its discretion, to more fully or expressly enumerate, designate, distinguish, subdivide, or classify any or all such professions, businesses, trades, occupations, employments, callings, or contractors for the purpose of imposing licence fees therefor respectively of different amounts under this paragraph; but in no case shall any such fee exceed the maximum amount hereinbefore by this paragraph specified.

"(2.) In every case where a person is a member of a partnership firm (consisting of more than one partner) it shall be a sufficient compliance with this section if one licence is taken in the name of the partnership firm and one tax paid therefor.

"(3.) The provisions of this section shall not apply to bona-fide commercial travellers in the ordinary course of business selling to or taking orders from bona-fide merchants carrying on a trade or business, either wholesale or retail, within the municipality.

"(4.) Notwithstanding anything contained in this or in any other Act, and notwithstanding any licence issued under any other Act, the Council of any municipality may pass by-laws for imposing upon every person practising, following, engaged in, or carrying on the profession, calling, or occupation of a solicitor, or barrister-at-law, physician, surgeon, medical practitioner, or specialist, engineer, land surveyor, optometrist, refractionist, dentist, dental surgeon, osteopath, chiropractor, faith-healer, mental healer, or other healer of human diseases or ailments, or veterinarian, a tax not exceeding twenty-five dollars for every six months, and for collecting such tax and for providing penalties for default in payment thereof at the time or times appointed, and for varying the amount of the tax in