Section 18
SEC. 18. Personal doing business as copartners in any one place shall be required to pay but one license tax. Should a dispensator of opium engage in more than one place, he shall pay the prescribed license tax each place in which he carries on business: Provided, however, That if the business of a dispensator or of a wholesale dealer in opium is transferred to a place other than that for which the license was issued, the Collector of Internal Revenue may transfer the license to the new place of business, and representation in such ease 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, his heirs, executors, administrators, or other legal representatives, 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.