The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1866-03-01

eighteen tuOusHHu uOlldTb, anu unueT twenty
five thousand dollars, seventy dollars II
twenty-five thousand dollars, and under thir-
ty-hve thousand dollars, eighty-flve dollars
Ii thirty-five thousand dollars and not over
fifty thousand dollars, one hundred dollars
and IL over fifty thousand dollars, five dollars
for every ten thousand dollars excess over the
said snm Of fifty thousand dollars and mer-
chant tailors, lumber merchants, dealers in
coal, Ice or wood, shall be embraced In this
section.
COMMISSION MERCHANTS.
%. The specific license tax on every commits
sion merchant or firm shall be tween ty five dol
lars and there shall be tax of two per
centum on the amount of his commissions, 10
be ascertained and determined in the manner
and under the rules reports and restrictions
prescribed in the second act above mentioned
In relation to sales Of merchants.
LIQUOR MERCHANTS.
"a. The specific license tax to every person
for the privilege Of selling by wholesale and
retail, wine, ardent spirits, malt liquors,
cider, or any mixture Of any of them, shall
be one hundred dollars; If by retail only,
forty dollars; and there shall be an additional
tax on the amount of sales if sold by mer-
chant, or on the commissions If sold by COM
mission merchant. The amount of sales TO be
ascertained in the manner prescribed in the
third and fourth sections OF the act last afore-
said, and to be taxed as other sales of said
merchants are taxed; and the commissions,
If sold by a commission merchant, to be ascer-
tanned as prescribed in the next preceding sec
tion of this act and to be taxed as his other
commissions are taxed.
SAMPLE MERCHANTS.
25. The specific license tax on every person
for the privilege of selling by sample, card or
other representation, shall be two hundred
dollars.
PEDLERs.
26. The specific license tax on every pedler,
for the privilege. of pediing and barterinS,
shall be forty dollars.
PATENT RIGHTS.
o. The specific license tax on every person
who shall sell or barter the right to manufac-
under the laws of the United States, except
the patentee, if he is a citizen of the United
States, shall be twenty-five dollars.
LAND AGENT.
2S. The specific license tax upon land agent
shall be fifty dollars.
BOOK AGENTS.
%. The especiflc license tax upon book agent
shall be ten dollars but the court of the coun-
ty or corporation may reduce or dispense with
this tax in the cases mentioned i'll the twelfth
section of the act last aforesaid.
GENERAL AUcTIoSEERs.
80. The specific license tax on a general auc-
tioneer to sell shall be twenty dollars and If
the place of business is in city or town hav-
ing, when assessed population of more than
five thousand inhabitants, two dollars Tor
every thousand above that number but said
specific tax shall in no case exceed one hun
dred dollars and he shall pay an additional
tax, one fourth of one per centum on the
amount of sales for the year, TO be ascertaned
and charged as is provided in the case of mer-
chants. If he sells wine, ardent spirits, malt
liquors or any mixture thereof, he shall pay a
tax of one-half of one per centum on the
amount of sales, to be ascertained and charged
as his other sales are ascertained and charged
REAL ESTATE AUcTIoyEERs.
81. The specific license tax on real estate
auctioneer TO sell shall be fifty dollars, and If
the place of business is in city or town con-
tanning, when assessed q population exceed
ing five thousand inhabitants, one hundred
dollars; and he shall pay an additional tax of
one fourth of one per centum upon the amount
of sales, to be ascertained and charged as is
provided in the case of merchants.
TABACCo AUCTIoYEBRs.
80. The specific license tax on tobacco auc-
tioneer to sell shall be twenty dollars.
COMMON CRIERs.
SO. The specific license tax upon common
crier 10 sell shall be ten dollars.
SCHEDULE B.
LICENSES on SUBJECTS CONTAINED IN SCHEDULE
b, CAEvAssISG TO BUY.
"a. The specific license tax on every person
canvassing any county or corporation, or any
part thereof for the purpose of buying any
matters of subSs tence, except as is excepted
in section twenty-one OF the act amending
chapter thirty-eight OF the Code edition OF
lS60) in relation to assessments of taxes on
licenses, passed February the 18th, 1866, shall
be twenty dollars.
sHIP-BRoKERs.
35. The specific license tax on ship broker
shall be twenty dollars.
STOCK BROKERS.
SO. The specific hncense tax on stock bro
ker shall be three hundred and fifty dollars.
PAwY-BRoKERs.
81. The specific license tax on pawn broker
shall be twenty-five dollars.
MANUFACTURE OF WINE, ARDENT SPIRITS AND
MALT LIQUORS.
3s. The specific license tax on any person to
engage in manufacturing or distilling wine, ar
dent spirits or malt liquors, except as Is excep-
ted in section twenty four Of the act last
aforesaid, shall be twenty-five dollars and
an additional tax of five cents for every gallon
of wine or ardent spirits to be manufactured
or distilled, and two cents for every gallon OF
malt liquors to be manufactured.
SCHEDULE
HOTELS.
49, The specific license tax on any person 70
engage in the business of keeping hotel shall
be thirty dollars, and an additional tax OF
eight per centum on the annual rent, TO be as
twenty. six of the last aforesaid act.
PRIVATE ENTERTAINMENT.
40. The specific license tax on any person tc
engage in the business of keeping house OF
private enter rtainment shall be five dollars
and an additional tax of five per cent. or
the annual rent over one hundred dollars, tC
be ascertained in the manner provided in Sec
tion TWEEN ty-seven OF said ACT
BOARDING HOUSE.
A. The specific license tax on any person tc
engage in the business of keeping boarding
house, except as is excepted in section twenty
eight of said act shall be five dollars, and M
additional tax of two per centum on the rem
or annual yafue of such house.
AN EATIEG-HoUsB.
A. The specific license tax on any person t6
engage i'm keeping an eating house shall be nitJ
dollars and if he shall obtain license tC
retail TO his guests wine or spirituous or mai
iiuuors. to be drunk at such eating house, ne
shall pay an additional tax OF forty dollars.
BAKERY.
49, The specific license taxso any person us
keep bakery shall be five dollars, ana an aoui
tional tax of one per centum on the Vaiue o
the articles baked for sale, TO be ascertain ii
n manner similar 10 that in which merchants
sales are ascertained.
BOWLING SALOON.
A. The specific license tax on any person te
keep a bowling saloon shall be fifty dollars
and an additional tax of fifteen dollars iol
each alley therein.