Section 18
SEC. 18. Persons doing business as copartners in any one place shall be required to pay but one license lax. Should a wholesale dealer or retail dealer in opium engage in the business of manufacturing opium or dealing therein in more than one place, he shall pay the prescribed license tax for each place in which he carries on business: Provided, however, That: if the business of manufacturing opium or of dealing therein at wholesale or retail is transferred to a place other than that for which the license was issued, the Collector of Internal Revenue, or his duly authorized representative, may transfer the license to the new place of business, and in such case no additional license tax shall be exacted: And provided further, That when any person to whom a license is issued dies during the term of the license, the surviving spouse, children, executor, administrator, or other legal representative of such person may, without the payment of an additional tax, carry on, for the rest of the term covered by the license, the business for which the license was issued.