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