Richmond daily Whig. [volume] (Richmond, Va.) 1842-1861, 1860-02-17
Tbc SprciaI License Law.

The following il the bill, now under discussion in the
legislature TO regulate the trade OF Virginia with the
Hrelire States We heartily approve the object Of the
b but have not given is details the consideration that
authorizes us to express au opinion concerning them
l. Be 81 enacted jy the General assembly, That no
person Who has obtained license shall receive sell
offer 20 sell so his store or place of business purchase
or cause 10 Doe purchased within OF without the limits OF
his State any goods wares merchandise coming with
u any OF the following classes or descriptions Leather
boots and shoes and other manufactures of leather n
whole or iu part ready made clothing, furniture Tor
PARTS therc0fl carriages other wheeled vehicles
parts thereof WOODEN manufactures and mixtures there
Of candles aud soap, stoves and iron castings wooden
n iron brass and copper ware, sCythCs axes shOveS
uIons aud agricultural implements, coal oil, guano and
other fertilizers clocks writing, wrapping and printing
ua1er glass and glassware, Except for furniture
biz and bar iron and nails lumber, hay, lime, salt,
lroous and broom c0rU-wJhOut first having obtained
special license TO buy and sell such goods wares and
merchandise Bgt this prohibition shall not apply 20
such goods, and merchandise, as may have been
purchased bv the merchant Offering 20 sell them before
the massage of this act or such goods and mer
palui.ze as may DE grown produced or manufactured IN
-Us State 1v the seller any hay, lime, lumber bar
and pig irou brOoms and broom corn which may be pur
chased before the I-t day Of January, 1851 ANY per-
son who shall violate this section shall pay fine for
each offence, not less than twenty nor more than five
hundred dollars.
2 Ifanv person shall desire to obtain license TO buy
and sell any goods wares merchandise coming within
any of the classes or descriptions designated in the first
section be shall apply TO the commissioner Of the reye
nue. II the commissioner shall Doe of opinion that such
au applicant g., aud proper person TO be so licensed,
or d such applicant shall produce the commissioner
l which application is made that such applicant ht
aud proper person 90 Do. so licensed the said commits
-ouer shall grant suchappcaut license 10 buy and sell
such goods wares. aud merchandise, at the stores
D Tod Il4f Fr.rfr. .tfaIt
license, the commissioner Of the revenue may re-
r the applicant 90 file with the clerk of the court Of
Ne county or corporation bond with security, 20 De
approved 5y such clerk, IN penalty OF five hundred dol
I.-. uayab.. tO the Commonwealth conditioned for a
compliance with the revenue laws OF the State and for
the plymeut of all such taxes may be imposed by law
ON such license. After such license has been granted
te court of the county or corporation may make
c- recurring the party so licensed file with the clerk
ot such court bond with security, to be approved by
sgcd clerk in such penalty as such court may hN paya
I.. to the Commonwealth, and conditioned for COM
. with the revenue laws of the State, and for the
u-yent of such taxes may be imposed by law such
license IL the party So licensed shall fail for ten days
after being served with copy OF such order 10 comply
...r -- .I-E ORDER Do. license shall be- nall aud void.
A. Every person obtaining license under the prsced-
inn section SNAIL ON each first day OF January and first
t. Of july deliver JEe commissioner OF the revenue
statement ir writing on OATH showing the gross amount
sales Of such goods, w.r'sand merchandise made
LIS him Within six months next preceding, and shall also
answer on oath such i1tgrgOgtOres the commissioner
off tb revenue NAV PROFOUND TO him. under the direc-
zion OF the auditor OF public accounts. The Commits
5re- on tie frs, day OF January and July in each year.
o- az soon thereafter as NAV DE practicable, shall
tar the gross amount OF such sales, after deductug
lerefom the amount Of the sales Of such Of said ar
cas AS he shall be satisfied that such person has import
ei directly from foreign countries, aud also OF such as
he shall be satisfied have been directly imported into this
State from some foreign country grown, produced
manufactured In this some other sAyelo.dug state OF
tb. Union aud purchased by the seller rOU sOme per
son duly licensed under the laws OF tbs State 10 sell the
same or from the person who manufactures the same;
and also OF goods aud merchandise - he shall oe
sttsfed have been sold % merchant WHO has act
v exported the same beyond the limits OF this state,
shall N the balance Of such seS the amount OF taxable
sales sad shall the upon the same aud deliver
certificate thereof 20 the party charged with the tax
ANY person dissatisfied with the amount OF taxable
les of such goods fixed by the commissioner may with
IA sixty DAYS from the delivery OF the certificate OF tax,
appeal the of the county or corporation ana TOE
amount Of such taxable sales shall in that case be affixed
bv the court IL the amount OF such sales hxed by COM
missioner be increased by the court the immediate pay
meut Of the additional shall be required. Ii such
amount be diminished the shall order the excess OF
the tax be refunded by the officer to whom has been
paid 10 such officer has plid the into the treasu
~ such order OF the court shall eue the person IN
whose favor is made to warrant on the treasury for
the For eyety failure 70 perform such duty, the
commissioner shall forfeit less than twenty nor more
than i've hundred dollars. ANY person obtaining such
license who shall tail for days 10 deliver TO the COM
missioner the statement herein required and TO answer
such heterogeneous herein authorized shall for
felt for each day such failure shall continue, twenty dol
lars Every such person who shall fail TO pay 10 the Of
fcer authorized by law collect the tax, for ten days
after certificate of the assessed upon his license
shall be delivered TO him the amount Of tax assessed
shall forfeit FOR every day such failure shall continue
twenty dollars.
4 No person who has not obtained license under
this act shall receive buy cause 10 be bought any
goods wares or merchandise falling within any OF the
classes or descriptions designated in the first section OF
this act except from person who has obtained such
license or wuO has grown, produced or manufacturer
such goods wares aud merchandise within this or some
other sayehodiug States from some person who has
derived his title such goods, wares or merchandise
FROM such licensed person manufacturer. Auy person
who shall violate this section shall be fined not less than
twenty nor more than tao hundred dollars.
8. Whenever the Governor Of this Commonwealth,
shall be satisfied that the laws of any Of the sayehodng
States OF this Union have imposed upon the license sell
such goods wares or merchandise As come within the
aud descriptions designated in the first section
TAX equal 70 thar imposed BY the laws Of this Common