Staunton vindicator. [volume] (Staunton, Va.) 1860-1896, 1863-07-10
sTAUNTON, VA. FRIDAY, JULY. 10, 1868.

1 distilled spirits, fermentcu liquors aha Wlhes
of every description, shall pay one hundred
4 dollars and ten per cenium on the gross
amount Of all sales made.
V. Retail dealers shall pay fifty dollars
and two and half per centum on the gross
amount fsales made Every person whose
business or occupation it is to sell or offel
to sell groceries or any goods, wares, mer
chandise or other things of foreign or do
nestle production, in less quantities than ;
whole original piece or package at one time
to the same person, (not including wines
spirituous or malt liquors shall be regar
/ ded as a retail dealer under this act: FRO
vided. homeuer, That any mechanic, who
shall sell only the products o. the labor o.
himself and his own family, shall be cx
empt from this tax
VI. Wholesale dealers shall pay two
hundred dollars and two and half per cen
tum on the gross amount Of all sales made
4 Every person whose business or occupation
it is to sell or offer to sell groceries, or any
goods, wares or merchandise, Of foreign OF
domestic production, by one or more oriei
nal package or piece at one time to the
same purchaser. not including wines, spirit.
uous or malt liquors, shall be deemed as a
Wholesale dealer, such person may also
sell, as aforesaid, as a retailer.
VII Pawnbrokers shall pay two hun.
dred dollars. Every person, whose bust
ness or occupation it is to take or receive,
by way Of pledge favor or exchange, any
goods, wares or merchandise, or any kind
Of personal property whatever, for the re-
! payment or security Of money lent thereon
shall be deemed a pawnbroker under this
act.
VIII. Distillers shall pay two hundred
! dollars, and also twenty per centum on the
gross amount of all sales made. Every
person or co partnership, who distills Or
4 manufactures spiliuous liquors for sale,
/ shall be deemed distiller under this act
Procidcd, hoHeeer. That distillers Of fruit.
/ for ninety days or less, shall pay sixty dol
lars, aud also fifty cents per gallon on the
/ first ten gallons, aud two dollars per gallon
on all spirits distilled beyond that quantity
TX Brewers shall pay one hundred dol
] lars. and two and d half per scentum on the
gross amount ofsales made. Every per-
son, who manufactures fermentel liquors
fof any name or description for sale from
matt, wholly or in part, shall be deemed a
brewer nllder this act
K Hotels, mas, taverns and eating
:. houses shall be classified aud rated accord
ing to the yearly rental, or if not rented
according TO The estimated value Of the year.
~ rental Of the house or property occupied
gor intended to be occupied as . hotel inn,
tavern or eating house, as follows, to wit
III cases where the actual or estimated rent
shall amount to ten thousand dollars OF
] more, they shall constitute the first class
aud pay an annual sum Of fge hundred
4 dollars in cases " here sad rent shall be
i've thousand dollars and less liail ten thou
/ sand dollars, they shall constitute the see
ond class. and pay an annual sum Of three
hundred dollars and in cases where sale
rent shall be two thousand five hundred
/ dollars. and less than five thousand dollars
they shall constitute the third class, anl
pay an annual sum of two hundred dollars
in cases where said rent shall be ore thou
! sand dollars. and less than two thousans
five hundred dollars. they shall constitute
the fourth class, and pay an annual sum O
one hundred dollars; and in cases where
said rent shall be less than one thousand
dollars, they shall constitute the fifth class
aud pay an annual sum Of thirty dollars
Every place where food and lodgings, Of
lodgings only, are provided for and fur
nisted travellers, solourners or boardcrs il
view Of payment therefor, the income Oh
I receipts from which amount to five hundred
4 dollars from that source, shall be regarded
a hotel, inn or tavern under this act.
/ XI. That every place where food or re.
I.frcshments of any kind are provided fol
casual visitors and sold for consumption
therein, and every boarding house in which
there shall be six boardGrs, or more. shal
be deemed an eating house under this act
| XII. Brokers' shall pay two hundred
/ dollars. Any person whose business it Is
Ito purchase and sell stocks, coined money.
bank notes. or other securities, for them
selves or others, or who deals in exchanges
relating to money, shall be deemed a bro
I ker under this act.
XIII Commercial brokers or commits
! sion merchants shall pay two hundred dol,
J idto, dDA tEo duN d Hall "a potl
all sales made. Any person or firm. ex
cept one registered as a wholesale dealer OF
/ banker, whose business It is, as the agen-
Of others, to purchase or sell goods, Or seel
orders therefor in original or unbroker
! packa ges, or produce consigned by Others
than the producers, to manage business
matters for the owners of vessels, or for the
7, shippers or copsignors Of goods, or whose
business it is 20 purchase, rent, hire or sci
real estate or negroes, shall be deemed !
a commercial broker or commission mer
chant under this act
/ XIV Tobaeconist shall pay fifty dollar
and twoand a half per cent, on gross amour
Of sales. Any person whose business it il
to sell, at retail, cigars, stuff, or tob acco ii
any form, shall be deemed tobacconist IN
der this act. But registered wholesale ant
retail dealers shall not be taxed as tobacco
nists.
XIV. Theatres shall pay five hundred dol
lars, and five per cent. on all receipts, whlcl
tax shall be paid by the owner,of the build
! ing. Every ediGce used for the purpose Q
dramatic representations, plays or perform
ances, and not including halls rented oruset
occasionally for concel IS or theatrical repre-
sensations, shall be regarded as a theatr
/, under this act. Each circus shall pay on
4 hundred dollars and q tax Of ten dollars 70