Cooper's Clarksburg register. [volume] (Clarksburg, Va. [W. Va.]) 1851-1861, 1856-04-04

permission to sell wine, ardent spirits. OF
mixture thereof.&hy wholesale and re-
tailor by9retail only, 3ifssuch emerchant
4or ttm Iconm enei ny businessfor che
thirst time. sen BY wholesale aud retails
land additio1aLta Of 100 dolls; and iflby
retail only 40 dols andiifispc6 licenses6e
Ito q me rchane OF mercantile lfrm. to cons
tinae the privilege oyseltiqg vine. ar
dent spirits, or -mixtares thereof. if by
wholesale and retail, or by retail only,
the tax shall be one per ceutum, or ii by
Wholesale only, one half Of one per cent.
on the amount OF such sales for the year
next preceding the time of obtaining said
license, in addition to the specific tax im>
posed on beginners but said sales shall
mot be, estimated: ip ssersqining the
amount of 4 MERCHANTS license.
sil9. .MerchSnt taiIors, lumber merchants,
dealers in coal Sor, wood, merchants or
mercantile firms selling horses, mules,
cattle, sheep hogs owners of feed stores,
persons selling as merchants, carriages,
and other vehicles not manufactured in
this State BY themselves. shall obtain Ii.
cense as merchants, and be assessed and
taxed thereon, rs other merchants are by
the preceding sections of this act, and
shall be subject to like penalties for con-
Quoting such business without a mer-
chants license.
10. The tax on every license to a cons
mission merchant forwarding merchant,
tobacco auctioneer, or ship keeper shall
| be 40 dollars, if commencing business,
and if to continue bushes, after the same
has been carried on for a year, the tax
shall be two per centum on the amount of
commissions received; and this tax shall
{ be in addition to such tax as may be i'm
| posed on license to such merchant or
firm to sell any goods, wares, or merchan-
r disc.
, II. On every license to an auctioneer.
or vendue master commencing business.
if the population ofth town does not cx-
} coed 5000, 90 dollars, if the population
Of The town exceeds 5000, an additional
tax of | 5 dollars for every thousand per-
: sons above that number, and at that rate
! for any fractional excess less than 1000,
but such specific tax shall in no case ex.
, coed $50 dollars. 80. ...-- -...-..
, 12. On every license to an auclioneer,
f or Yendue master to continue the business
after the same has been carried on for q
r year, if the amount of sales Of said auc-
r tioneer or vendue master for the prece-
ding year be less than 5000 dollars, the
, tax on said license shall be 20 dollars -; il
5000 dOls,, and less, than 10000 dolls, the
tax on said license shall be 35 dollars !; II
10000 dolls, and less than $4,000 dolls,
1875 dolls : if $4,000 dolls, and less than
$4,000 dolls, 200 dolls; if SO, 900, and less
RI FL =
t less than 5000 dolls, 1926 dolls, if .lOO.-
900, and less than l 1000 dolls, .425 dolls;
3 if so, 900 dolls, or more. 500 dolls. ri
ID. Every merchant, or mercantile
: firm, auctioncer, or vendue master, pay
ing duties on any goods, wares Or mer-
chandise, including liquors, at any Gus
tom house in. this state, whether brought
r into this state by bond or directly, shall
, be entitled to a. deduction from the
f amount of sales on which he pays any
/ license tax, imposed IN the preceding
section. equal to the amount Of duties SO
+ paid by him, and the value Of the goods
on which such duties were paid /: such
value TO be fixed by the appraisement at
r the custom>house On every license to a
person selling goods by sample. card or
ii
, place Of trade. 100 dollars. .+,,c..-..l -...
r il. On every license to sci! or barter pat
cht, specific or quack medicines, BY whole
sale 50 dollars; if by retail only 25 dolls.
. On every license to a hawker or pedler 10
, deal in tin and pewter 90 dollars to deal
in clocks 5 dollars; to deal in goods, wares
and merchandise, or other articles, Tex
ccpt tin, pewter and clocks, 100 dollars,
to deal in goods, wares and merchandise,
, (eXcept clocks, wien the license is issued
in one Of the counties bordering on the
Ohio river, to trade in said river, or al
the shores thereof, so dollars.
Gu every license 10 a person obtaiuiug
subscriptions to books. or TO persons SELL
ing prints, or to a pedler Ofpamphlels Or
, or periodical papers, each IS dollars !;
provided. however, If the hawkcr, pcdlar;
{ print seller, or person obtaining subscrip-
lions to books taxed under the section has
, not been q resident in tho, state for two
years. and in the county one year, the TAX
in each case shall be 900 dollars.
Is. On every license to a person en-
gagged as agent for the renting OF houses,
25 dollars.
Is. On every license TO the proprietor
of q distiliery, and, said distillcry is to be
kept in operation as much as four months
in the year, the tax shall be 90 dollars, il
for six months 40 dollars. if for IL longer
time than six months. 100 dollars and ii
such distlle1y has been kept in operation
as much as four months in the year next
preceding the time of obtaining such lis
cense, the proprietor shall pay, i'll addi
ton 10 the tax imposed on beginners, one
4 half Of oneaper centum ON the amount Of
sales of such distillery for the twelve
months next preceding Tue time Of obtain