The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1866-05-04

boarding houses and boarding schools are
open only to those who, by previous ar
ranpement. have acquired a right to
entertainment at such rate of payment rs
may be agreed upon.
26. An insurance agent is one who Is
appointed by an insurance company, and
acts for it.
q. An insurance broker negotiates or
procures insurance in behalf OF some per-
son or persons other than an insurance
company, for which he receives pay, COM
mission, or compensation; Tor instance,
persons who negotiate or procure insurance
for the insured, or who solicit applications,
&C., and do insurance business for agents,
for which they receive commission or
compensation, are insurance brokers.
2S. If any person manufactures in eX-
cess of 81 900 at each of two or more
places, he should have a separate license
for each such place.
20. Where journeymen take clothing,
shoes, &c., to their houses, and make them
up there, they should take license as ma
nufacturers if their manufactures exceed
81 900 annually. Under such license they
may employ others at the place named
therein.
81. Selling at wholesale under the 32d
paragraph of section 10 is understood to
mean selling to others to sell again, with
out reference to the quantity sold.
33. Apothecaries cannot sell unmixed
liquors Except alcohoD, even though pre-
Scribed by physicians, without license as
dealers in liquors.
"a. When Spirituous liquors are medica-
ted or mixed with foreign substances, but to
so slight degree that they are still used
as beverages and are sold as such, Ii
auor dealers license will be required by
the seller. When the medication or adj
mixture is carried to such an extent that
the liquor is no longer susceptible of be-
ing used as q beverage, liquor dealers
license will not be required.
So. Butchers whose sales do not exceed
81 900 annually are entitled to license upon
payment of $5. Butchers who sell butch
cr's meat exclusively by themselves or
agents, travelling from place to place, are
entitled to license upon payment OF 50,
regardless of the amount sold.
Sc. Persons who sell meat at wholesale
are Wholesale or retail dealers according to
the amount of their sales. BY selling at
wholesale in this connection is meant sell
ing to be sold again.
81. Builders and contractors are not sub
icct tolicense tax in any year in which they
do not construct or contract, nor unless
| their contracts are in excess of 81, 500. If
a builder commences business in March,
and makes Il contract amounting to $780,
O0O he should take license for the balance
! of the year, and the tax is to be estimated
| as follows: The lowest rate of license being
$25 per annum, the proportion for two
months is 81 l-6, to which is to be added
one dollar for each thousand dollars in the
! contract in excess Of S25, 1000 The same
law and rulings are applicable to sub-con-
! tractors.
/ IS. a miner may employ one person in
the business of mining for coal, silver, &C.,
without license.
| 80. The liability of pcdlerS and CONNER
| cial brokers to license tax depends upon
/ the acts done, and is not affected by the
fact that the party is employed by others
and is acting merely as an agent.
| 40 Watches and watch chains do not
come within the definition of iewelry, and
NAV therefore be sold under a common
pedler'S license.
| II. \ retail dealer in liquors wishing to
close up business may sell out his whole
stock at one auction sale to different pur-
chascrS, or may sell the whole at private
! sale to one purchaser, without license as
wholesale dealer in liquors. But if he sell
to different persons at private sale i'll
quantities exceeding three gallons, he be-
comes liable TO tax as Il wholesale dealer
in liquors.
AZ. Farmers who produce annually but
ter, cheese, sugar, charcoal, &C., in excess
of one thousand dollars at one place should
take license as manufacturers. They may,
however, sell all products of their own
farms in the manner of pedlcrS without
pcdlcrs' license.
43. Persons travelling about the country
as the agents of manufacturers or dealers
seeking orders for goods as agents of one
person or firm only, such as salaried clerks
or men hired by the month"; should not be
required to take licenses as commercial
brokers.
All parts of decision No. l59 incon.
SiStent herewith are hereby revoked.