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TAXES ° IN LICENSES 37 in such business or profession before him for examination under oath, and require the production of any books, accounts, or records of such person, firm or corporation for inspection by said License Inspector. And the said License Inspector is further authorized and empowered to make such other and further investigations, ex- aminations and audits of the records, books, and accounts of such person, firm or corporation as he shall deem proper in order to determine accurately the amount of license taxes prop- erly payable. If it shall appear that purchases, sales, or amount of busi- ness or any other matter pertinent to the assessment of license taxes have been incorrectly reported or returned the said In- spector shall report his findings to the Director of Finance, who shall, if he be satisfied that an incorrect report or return has been made, direct the Commissioner of Revenue to assess a proper license tax in accordance with the findings of the In- spector. Any person, firm or corporation who shall fail to appear before said Inspector to produce such records, books and papers, when duly summoned or shall refuse to permit said Inspector to make such other and further investigation and audit of said books and papers as aforesaid, shall upon conviction thereof be fined not less than $10.00 nor more than $200.00. In performance of the duties hereby imposed, the License Inspector shall be subject to the supervision and direction of the Director of Finance. Jr) Oath to Application. EWry person liable to a license tax under this ordinance shall make application in writing therefor and each such license is based upon the amount of his actual or probable purchases, or sales, or of his actual or probable commissions, or of the gross receipts from his business or profession, or graded in any other way, shall before he shall be granted such license, be required to make oath in writing before some Notary Public, not himself a state or city officer, or directly or indirectly employed by such officer, or before the Commissioner of Revenue, in such applica- tion stating, respectively, the amount of his actual or probable purchases, or sales, or of his actual or probable commissions, or of the gross receipts from his business or profession, or any other matter that may be pertinent to the assessment of the tax on such license; provided, that in the case of an incorporated company, such oaths shall be made by the chief officers or agent