Cooper's Clarksburg register. [volume] (Clarksburg, Va. [W. Va.]) 1851-1861, 1853-05-04

the capital employed by said merchant OF
firm be shown by affidavit TO be less thar
five hundred dollars. the tax to be paid
shall be ten dollars but this proyiso shall
only apply to persons taking out 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.
if under one thousand dollars, ten dollars;
j if one thousand dollars and under fifteen
hundred. twelve dollars if fifteen hum
bred dollars andunder twenty five hundred
dollars, sixteen dollars ifstwenty five hun
dred dollars and under FIVE thousand dol
lars. twenty -four dollars if FIVE thousand
dollars and under ten thousand dollars,
thirtyfeight dollars; if ten thousand dol
lars and under fifteen thousand dollars,
forty,eight dollars, if fifteen thousand
dollars and under twenty thousand dol
lars $50; if twenty thousand dollars,
and under thirty thousand dollars, seventy
two dollars thirty thousand dollars and
under fifty thousand dollars, one hundred
and four dollars if fifty thousand dol
lars and under seventy. five thousand dol
lars, one hundred and twenty eight dol
lars; and ii seventy tive thousand dollars,
one hundred and sixty dollars, with zen
dollars added for each sam of zen thou.
sand dollars excess of sales over seventy
live thousanG. dollars. And in every
case II: which the license to merchant
CT mercantile firm includes permission to
sell wine, ardent spirits, or mixture
thereof. by wholesale and retail, or by re-
tail only. it such merchant or firm (com-
mencing business for the first time) sell
by wholesale and retail, an additional tax
OF seventy-ive dollars and if by retail
only, twenty dollars, and if such license
be To Il merchant or mercantile firm to
continue the privilege OF selling wine, ar
dent spirits, or mixture thereof, by
wholesale and retail, or retail only, the
tax shall be oue-half of one per centum
on the amount of such sales for the year
next proceeding the time of obtaining
saId LICENSE in addiIi IN to the specific tax
Imposed on new beginners, but said sales
shall not be estimated in ascertaining the
amount OF II merchants license.
Sec. 6. On every license 10 merchant
or mercantile firm to sell provisions or
agricultural commodities, the growth or
production of this State or some of the
United States, if commencing business,
the tax shall be twenty dollars and ii
to continue the BUSINESS after the same
has been carried ON for a year, the tax
on such license shall be one per centum
on the amount OF commissions received,
and the like per cenLum ON the profits on
sales made bv such merchant or firm on
his or their own account, during the year
next proceeding the time OF obtaining
such license; aud this tax shall be in adj
dItIou to such tax AS may be imposed on
license; and this tax shall be in addition
TO such tax as may be imposed on Ii
cenSe 10 such y merchant or firm to Sell
groceries or other goods, wares or mer
chandiZe.
SEC. 7. On every license to an auction
eer or vendue master commencing bust
ness, if the population of the town does
not exceed three thousand, thirty dol
lars it the population of the. town ex-
ceeds three thousand, an additional tax Of
fifteen dollars for 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 the license be5to sell real estate on
w,
dollars. On every license to an auction
eer or vendue master to continue the bu-
siness after the same has been carried on
for year, if the amount of sales of said
auctiUneer or vendue master foc the pre-
cee,ling year be less than five thousand
dollars, the tax on said license shall be
twenty dollars ii five thousand dollars
and less than tea thousand dollars, the
tax on said license shall be thirty five dol
lars; if ten thousand dollars and less than
twenty five thousand dollars, one hun
dred and twenty five dollars !; if twenty
five thousand dollars and less than fifty
thousand dollars, two hundred dollars; if
fifty thousand dollars and less than seven
ty-hve thousand dollars. two hundred and
fifty dollars it seventy-fve thousand
dollars and less than one hundred thou
sand dollars. three hundred and twenty
five dollars; if one hundred thousand dol
lars and less than one hundred and fifty
thousand dollars, four hundred and TWEEN
ty-Gve dollars if one hundred and fifty
Thousand dollars or more. five hundred
dollars; provided, that auctioneers who
deal exclusively in stocks shall pay tax
Of two hundred dollars only.
SEC 9. On every license to tobacco
auclioneer commencing business, twenty
dollars; on every license to tobacco auc-
tioneer to continue business after the
same has been carried on for year, the
tax shall be at the same rates as that
imposed on merchants licensed to sell
provisions or agricultural commodities.
SEC. 8. On every license to a merchant
tailor. twenty dollars. and if the license
be to continue the business after the same
has been carried on for year. the tax ON
such licenses shall be at the same rates as
that imposed on merchants or mercantile