Republican vindicator. [volume] (Staunton, Va.) 1849-1857, 1856-04-05

! TO a merchant or mercantile firm includes
permission to sell wife, ardent spirits, or
a mixture thereof, by wholesale and retail
only, ifsucb merchant OF firm (Commen-
cling business for the fist time) sell by
wholesale and retail, an additional tax
Of 500; aud if BY retail only $40; and il
such license be to merchant or mercan.
tile firm to continue the privilege OF sell
ling wine, ardent spirits, or mixture
thereof, if BY wholesale and retail, or by
retail only, the tax shall be one per CEN
tam or il by wholesale only, one-half of
one per cehtum on the amount of such
,ales for the year next preceding the time
Of obtaining said licens.,i in addition to the
specific tax imposed on beginners; out
said sales shall noe be estimated in ascer-
taxing the amount Of a merchants Ii
cense.
Merchant tallors, lumber merchants
dealers in coal or wood, merchants or
mercantile firms selling horses, mules, cat.
tie, heep OF hogs, owners Of feed stores,
persons selling, as merchants carriages or
Other vehicles not manufactured in this
State by themselves, shall obtain license
as merchants, and be ASSESSED and taxed
thereon. as other merchants are by The
preceding sections of this act and shall
be subject TO like penalties for conducting
such business without merchants IL
cense.
The tax on every license 10 a commits
sioh merchant, iorw aiding merchant, to-
baceo auc,ioneer, OF ship broker, shall be
$40, if commencing business, and Tito con
tinue such business after the same has
been ca rried OH for ayear, the tax Oh such
license shall be two per cent Oh the
amount Of commissions received; and this
tax shall he in addition to sucl, tax as may
be imposed on license to such merchant
or finn to sell any goods, ware or mel :
chandise.
On ever. license 10 an auct,oneer or
vendne master commencing business, If the
population Of the town does not exceed
$4,000, S32, if the population OF the tow
exceed, 5000, an additional tax Of SIS
for every thousand persons above that
humber, and at that rate for any fractional!
excess less than one thousands; but said
specific tax shall in no case exceed $3.50
On every license to an auctoncer or
vendue master to continue the business af-
ter Il + same has been carried oh for year
if the amount Of sales of said auctoneer or
vendue master for the preceding year 3e
less than - 600, The tax Oh said license
shall be so: It IS 600 and less than S TO-
600. The Tax Oh said license shall be SIS,
if $40 600, aud less than So 900 S125:
If SO 600 and less than $4,000, 5000, #
$50 900, and less Than 10000, $50, if
So, 600, and less .han 100000. 1925; il
500 900 aud less than $4,000, s425;
if $50, 000 or more, $500.
Every merchant, mercantile Grm, auc-
tioneer Of vendue master paying duties on
any goods, wares Of merchandise, inclu.
dag liquors, at any custom house 10 tbs
Safe, whether brought INTO this State in
bond o, directly, shall be entitled to de-
durti0h trem The amount OF sales OF " hich
pays any iiTense tax, imposed III the
preceding section, equal to The amount
OF duties So paid b, him, aud the val
ue OF The goods on which such duties
wele SO laid--surh value 10 be i>-d Il, the
apprai>ement at the custom house. On
ever, license TO pc'son selling goods by
sample, card or otherwise, eNcep. al .ome
store house OF place oil Trade, 5 90
On overy license 10 sell or barter patent,
specific quarh medicines, if b, Wholesale,
$50; il b> retail only, $25. On eve,y
liren>e TO IA ha"Ser OF pedIar 70 deal in
lin and pewter, $40; 10 deal IN clocks, $50
TO deal IN goods wares, aud meh l,au-.
disc. or or other articles, (exceprin,
pewter and clocksJ 500, to deal in
4, 4 al .I
" hen The license is issued in one oil the
counties bordering ON the OHIO liver 10
trade IN said river, OF al Ihe shore thereof,
$3.50.
On every license to a person obtaining
books, OF 10 ii person selling
prints, OF 10 pedler ol pamphlris, 81 Pc
riodieal papers each SIS: provided how
ever II The hawlrr, pedlar prihl seller. or
pers"ns obtaining Subscriptions to books
taxed undsl Ibis section has not been IA
resident IN he State Tor two wears. aud in
the county one year, the tax shall i'll each
case be- 5000
On every license 10 person engaged as
agent Tor the renting Of house, SIS.
On eveiv license to d pe'son engaged as
ar agent Ter the hiring Of negroes, S25,
On every license 10 the proprietor of a
disliIery, IT IA beeint er, and SAID desiilely
is 10 be KEEP in operation as much as ious
months in The yea, the ta\ shall be SO; il
for six months $40 ii Tor longer linle
THAI Nix months. 500; and it such tt>tile.
~ has been Kept in operation a. much as
Tour months in the Year, preceding The
tlmt OF obtaining such license, ihr prop'i.
elor lIieieol SHAH ray, III addition to the
tax imposed on beeIhneis. one halt a QUO
pei zen I'M on Ike anI0nRt OF sales o. ,uct
ds,ilien lor the l. no, lii> mex, preceding
the time oil obtaining such license.
On ever, license to The keeper OF liz.
er, STABLE one dollar for each stall lhee.
Of
On evt,y license TO the owner ola Jack
AIS OF stallion Tor the services OF which
com ne osa,lon Is received, tu lee HE amour;
OF III h compensation, ohere The chatse is
fot such service by the season, aud whey
such 81, wees are Tor less tlan the season
then ,ni:e W hat the comm t,s,oner ma,
Judge TO oe a reasonable charge therefor:
ihe tax however. ia 90 Gaze to be less than
$40.
On every license permitting theatrical
performances IN public theatre, six DOL
lars each week OF such performances.