Lynchburg Virginian. [volume] (Lynchburg [Va.]) 1829-185?, 1852-06-14

not more ln0n TWO hun0reu au0 nIty uOnorS; |
one half per cent such excess. the same be |
more than two hundred and City dollars, and
not more than fivehundred dollars three fourths
of one per cent on such excess, If the same be |
more than five hundred dollars. and not more
than one thousand dollars; and one per cent on
such excess, is the same he over one thou
sand dollars. which shall he deducted ut the
time the salary is audited and paid.
4. The commissioners of the revenue may
grant licenses to such persons are authorized
to obtain them according 10 law; and in grant
ng licenses the duties. liahilities fees and COM
pensa,un Of a commissioner shall he the same
now are. or hereafter may 10 prescribed b,
law.
S. On every license to Keep an ordinary or
house of public entertainment thirty dollars for
much Of the yearly value thereof as dors NOT
erceed, and ten per centum on So much OF the
yearly value as does ercecd two hundred dol
lars. On every license 10 keep house ofpr
ate entertainment or private boarding house.
FIVE dollars for so much Of the yearly ,alne
thereof as does not crceed. and seven and half
per ccntum on much Of the yearly value as
dies crceed fifty dollars. On livery license 10
keep cook shop or eating house. ten dollars
on so much of the yearly value therenr as does
not erceed. and seven aud hall per cen,um on
SO much Of the yearly value thereof as does
erceed one hundred dollars. On every license
Tor the manufacture of porter or ale, ~ eniy
dollars on so much ofthe yearly value thereof
as does not creeed aud seven and half PER
| cenlum on So much of the yearly value as does
exceed one hundred dollars.
6. On every license TO broker, five hun
dred dollars. Gu every license To AN agent
or suhagent of an Insurance company. or of
nee incorporated or authorized by another
State. one hundred and thirty-6ve dollars
On every license 10 a merchant or mercantile
| firm. when specific tax is 10 be paid. thirty
dollars: Py0ridrd, That ifthe capital employ
ed by said merchant firm he shown by aft.
davit to be less than FIVE hundred dollars, the
| tax TO be paid shall he ten ollars; but this
proviso shall only apply to persons taking on,
license after the passage of this act, and shall
not authorize any such person. to sell wine,
ardent spirits, or mixture thereof: and when
the tax is in proportion to the sales. ii under
one thousand dollars, ten dollars; il one thou
sand dollars and under fifteen hundred dol
lars. twelve dollars; if fifteen hundred dollars,
and under twenty five hundred dollars, 81 xteen
dollars; iftwcniy- hundred dollars and un.
| uCt i've tubuSdIlu uOlldTS, Nv envy IOuT
if FIVE thousand dollars. and under ten thusand
dollars thirty-eight dollars; if ten thousand dol
lars and under fifteen thousand dollars, forty
eight dollass; il fifteen thousand dollars and
under twenty thousand dollars. fity-six dollars.
if twenty thousand dollars end under thirty
thousand dollars. seventy-two dollars; if Thirty
thousand dollars, and under fifty thousand dol
lars, one hundred and four dollars; If fifty rhou
sand dollars and under seventy five thousand
dollars, one hundred and twenty. eight dollars;
and if seventy FIVE thousand dollars. one hun
dred and sixty dollars, with fifteen dollars
added tor each sum of ten thousand dollars
excess OF sales over seventy FIVE thousand dol
lars. And in every case 10 which the license
10 a merchant or mercantile finn includes per
mission TO sell vine. ardent spirits or mixture
thereof; by wholesale and retail. or by retail
only, If such merchant or firm, commencing
business for the srst tme) sell by WHOLESALE
and retail, an additional tax Of seventy five
dollars; and ifby retail only. twenty dollars;
and if such license be to IA merchant or mer.
camille firm to continue the privilege of selling
vine. ar lent spirits. or mixture thereof; by
wholesale and retail or b, retail only The Tax
shall l'e one half Of one percentum the
noun, Of such sales for the year next preceding
the lime orob,aining said license. in addition
to the specific tax imposed on new beginners
Z. On every license To merchant or mcr
caniie firm to sell provisions agricultural
commodities. the growth production of this
Stale or some of the United States, If com
nenclng business, the tax shall he twenty dol
| lars, and il to continue the business after the
same has been carried for a year. The tax
on such license shall be one per ceutum on the
amount Of the commissions received, and the
like per cent. on the profits or sales made by
| such merchant or firm on his their own ac-
count during the year next preceding the
time of obtaining such license, and the tax
shall be in addition TO such tax as may he
imposed on license to such merchant or firm
10 sell groceries or other goods. wares or n,er-
chandi1e
8. On every license to an auciiOnPer or ven
due master commencing business. If the popu-
latlon OF the town does not exceed three thou
sand, thirty two dollars; if the population of
| the town exceeds three thousand. an adj
lional TAX of fifteen dollars fer every Thousand
persons above that number, and at that rate
| for any fractional excess less than one thou
sand But said specific tax shall in no case
| exceed two hundred and fifty dollars, and If
tne uctnse ne 10 Scl real estate only, tIe TAX
shall not exceed one hundred dollars. On
every license 10 an auetoneer or vendue
master TO continue the business, after the
same has been carried on for a year. iftLe
mount Of sales Of said nuctioneer or ,endue
master for the preceding year be less Than
hive thousand dollars, the tax on said license
shall be twenty dollars, il Eve thousand dollars
and less than ten thousand dollars. the tax on
said license shall be ,hrty-6ve dollars; if ten
thousand dollars and LEES than twemy FIVE
Thousand dollars one hundred and twenty five
dollars; if tweriy five thousand dollars and
less than fifty thousand dollars, two hurdrcd
dollars; if fifty thousand dollars and less than
seventy FIVE thousand dollars. Two hundred
and fifty dollars; il seventy five thousand dol
lars, and less than one hundred thousand dol.
lars, three hundred and twenty FIVE dollars. il
one hundred Thousand dollars. and less than
one hundred and fifty thousand dollars. fonr
hundred and twenty FIVE dollars; and If one
hudcred and fifty thousand dollars more
FIVE hundred dollars: provided. that auction
GERS who deal exclusively in stocks shall pay
a tax oftwo hundred dollars only.
9. On every license to a tobacco ancionecr
commencing business, twenty dollars; on every
license 10 tobacco auctioDecr to continue The
business after the same has been arried on Enr
year, the tax shall be at the same rates us