The Abingdon Virginian. [volume] (Abingdon [Va.]) 1849-1883, 1863-04-24
and with capital of over 100000, there shall
be tax of 625,

H. OQ. ia
nv if the maximum capital is 100000 or
less, thereishall be tax of Sl2o; and II 1t ex-
| coed that amount, the tax shall be ZoO. Gas
| light and other companies, savings institu-
J tons, and private corporations, are subject to
| the same tax IS above.
On license to keep an ordinary, or house
| of nuhlic entertainment, 100; and if the
| YEARLY value of such house and furniture,
| whether rented or kept by the proprietor, sx-
coed 100. and is less than 200, the tax shall
| be l25: and if the yearly value thereof exceed
200 there shall be added to the last mention
| ed sum "a per cent. on so much thereof as ex-
ceeds 2OO and if the license grants the privi-
lege of retailing ardent spirits, porter, ale or
| beer. to be drunk elsewhere than at such ordi-
nary. there shall be added to such license
tax of 1875. All houses at any time hereafter
! kent as hotels or licensed ordinaries, shall be
deemed to be houses of public entertainment,
and. if licensed shall be licensed as such,
| with or without the privilege of selling ardent
spirits.
On license to keep house of private en-
tertainment or private boarding house, $50.
| IF the yearly value thereof and furniture ex-
coed SiOO. there shall be added to the above
mentioned sum Is per cent. on SO much there
of as exceeds 500; but no house shall be
deemed a private boarding house with less
than FIVE boarders.
On every license to keep cook shop or eat
ing house $50, and in addition thereto 81 per
cent. on so much of the yearly value thereof
as exceeds 500.
On every license permitting bowling alley
or saloon to be kept for year, Sl25; but 1t
there be more than one, each alley kept IN
any one room, $40.
On every license permitting billiard table
to be kept for one year, $3.50; but if there be
more than one such table kept in any one
room, Sl25 each shall be charged for the ex-
cess over one table.
On every license to keep livery stable,
$3.50 for each stall.
On every license to distill or rectify ardent
spirits, if the machinery be- propelled by
steam power, the tax shall be $3.50; If the ma
chinery be not so propelled Sl25; and it the
distillery is for the manufacture OF ardent
spirits from fruit, vegetables, syrup, molas.
SEES, sugar cane or sugars only, the tax shall
be S2O and no deduction shall be allowed it
the privilege be exercised for less than year.
In either case there shall be tax of SO cents
per gallon on the quantity of ardent spirits to
be manufactured, which shall be stated IN the
license.
On every license to merchant Or mercan-
tile firm, when specific tax is to be paid,
$3.50, and when the tax is in proportion to
the sales, if the taxable sales shall be under
81 ,OOO the tax shall be $50, if ST 900 and un-
der 1900 the tax shall be $50; if 81 500 and
under 50 500, $50; if 50, 500 and under 5000,
500, if $4,000 and under SIC, 1000, $50, if
$4,000 and under SIS, 600, $240; if $4,000
and under $4,000, $3.50; if $4,000 and I'M
der $50. ZOO, $3.50; if $4,000 and under $780,
900, $500; and if over 5000. S25 for every
$1,000 over the said sum Of $4,000. In ad-
dition to the amount required to be paid upon
taxable sales, there shall be paid license
tax of three-tenths of one per cent. upon the
amount of all articles sold by said merchant
for others.
In every case in which the license to mer--
chant or mercantile firm includes permission
to sell wine, ardent spirits or mixture there.
of, porter, ale or beer, by wholesale or retail,
or by retail only, an additionl tax of $3.50,
and tax of two and half per cent. on the
amount of such sales, in addition to the spe-
cifc tax imposed as above. Merchant tailors,
lumber merchants, and dealers in coal or
wood, shall obtain license as other merchants,
and be assessed and taxed thereon as other
merchants.
The tax on every license to commission
merchant, forwarding merchant, or shop bro
ker, shall be 500 each for commencing bust
ness; and if to continue such business, after
the same has been carried on for one year,
the tax on such license shall he five per cent.
on the amount of all commissions received.
On every license to an auctioneer to sell
goods, wares, and merchandise, at public auc-
ton, SG5 and if the place of business be in a
town containing, when assessed, a population
exceeding 5000 inhabitants, $50; if the popu-
lation exceed 5000; an additional tax of $40
| for every thousand persons above that num-
Der, and at that rate for any fractional excess
less than one thousand, but such license shall
not authorize the sale of slaves or real estate
at auction. Auctioneers of negroes and real
estate are subject to the same rates.
On every license to sell goods by samples,
card or other representations, $500.
On every license to telegraph company,
to operate within this State, Sl65; and on the
business of the preceding year an additional
tax of 81 per cent. on the gross receipts re-
ceived or contracted to be received by such
company for business done.
| On every license to sell medicines if by re-
tail, $65; and if by wholesale, SIPS. The same
! license is to be paid by agents of maps, books,
pamphlets or periodicals.
On every license to q person engaged as
agent for renting of houses, SIPS. The same
licenee is to be paid by agents for hiring
slaves.
On. every license permitting the proprietor
OF occupier Of public theatre or rooms fitted
for r0bfic exhibition, to use the same for the
wear. If such room be in town or city of
- 49,, < n00 and less than TO- 600 inhabi-