The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1866-04-11
virginia License Taxes.

Virginia License Taxes.
/ As all our business men will be called on III
| a few days for the payment of their license
taxes for the next fiscal year, we compile lot
| their use the main points of the new state
tax and assessment laws on this subject.
Merchants. Every merchant has to pay
specific tax of thirty dollars nut II Tue CUP
/ tai employcd, or to be employed, IN the Dusl-
ness including rs capital the cash. Wheth'i
. h,rrnyed ar not used in the business, ana
. goods purchased on credit by said merchiiiaoi
firm be shown by affidavit to be less tnan hfe
| hundred dollars, the specihc lax 10 nc Palo
| shall he ten dollars or If said carltai oe so
| shown TO be less than one thousand dollars
| though more than five hundred dollars, the
specific tax shall be fifteen dollars.
| In addition to this specific tax, the merchahl
| is required 10 pay on his sales ii ihese OF
| under one thousand dollars, the tax Is hNe
dollars if one thousand dollars, ana nnael
two thousand dollars, ten dollars TWO
| thousand dollars. and under three thousand
| dollars, fifteen dollars; ii three thousand DOL
lars, and under five thousand dollars twenty
! dollars; if five thousand dollars. ana mnuei
eight thousand dollars, thirtyil Ne dollarS
! If eight thousand dollars and under tWeiNc
| thousa nd dollars forty five dollars II twelve
thousand dollars, and under eighteen thou
sand dollars, sixty dollars; II ciShf''h thou
sand dollars, and under twenty I'VE ,housahu
/ dollars seventy dollars if twenty-five thou-
sand dollars, and under thIrtN-hNc thousand
dollars, eghty-nye dollars II th,rty hNe
| thousand dollars and not over my ihouSand
/ dollars one hundred dollars ana II over
fifty thousand dollars, five dollars Tor every
ten thousand dollars EXCESS over the SAD sum
! of fifty thousand dollars. Merchaht talioiH,
lumber merchants. dealers IN coal, ice, OF
/ wood are classed rs merchants. Goods I'M
! norted directly into this State by the merchant
| and sold without breaking bulk, are not TO be
included i'll his sales.
| Commission Merchants. Every commission
merchant is required 10 pay II specific tax Of
/ ;,-pn O
| cent,lin on the amount OF cali commissions
and other compensation of every kind re-
ceiNed, whether the same be Tor brokerage IN
suraucc. or other services OF assurances.
! hmm. Merchants The specific license tax 10
every person for the privilege of selling by
wholesale aud retail, wine, ardent spirits, mail
liquors, cider, OF any mixture of any OF tneh,
is one hundred dollars If by retail only, foriy
dollars and there is an additional tax on the
amount of sales if sold 10y II merchant or on
the commissions II sold by commission ilel :
chant, at the rates mentioned ahoFe III IeSiu
/. | to merchants and COMMISSION lnerchahiS' ~
license TO sell iiquor is separate from any IL
cense TO engage i'll or follow amy olher licensed
business, occupation, or profession, ana no
: license 10 engage III or follow any suth p"sl-
ness occupation, or profession, - held 10 III
cIude the privilege of selling, in any manner
wine, ardent spirits, malt liquors, cider or
any mixture of any of them, except III the
. following case, to viii: Any person licensed
to keep hotel may sell, by retail wine, ar
dent spirits, malt liquors, or cder, TO be drank
! i'll or 1T such hotel and no other person other
than those aforesaid, without such separate
license can sell, in any manner, VINE, ardent
spirits malt liquors, cider, or any mixture OF
, any of them, either to be drank where sold,
or to be taken away for sale, or 10 be used Ill
any manner. a license 10 sell liquors, or any
. mixture of any of them, has no validity, I'M
i, less and until the county or corporation court
wherein the licensed privilege Is TO be eXer.
cised, shall certify and enter OF record that the
place of sale is proper and convenient 10 the
,.ln,,.. sltgit 81
be licensed is n person OF sobriety and good
character.
, SIMPLE .NeTc1,aats.-Two hundred dollars
, Pediel;s Forty dollars.
. . Pteat RiWtts.-Every person selling patent
rights is required 10 pay twenty -Sve dollars.
Ltad Aycats.-Eifty dollars and no person is
allowed without license 10 act us general
agent for the sale OF lands.
. Book Agenis.-Tcn dollars. The county courts
are authorized TO make this 4 nominal tax in
the case of colporteurS.
/; Gtaerol iuctioueeys. The specific license tax
on a general auctioneer to sell is twenty dol
lars : and if the place Of business is III city
or town having, when assessed, population
of more than five thousand inhabitants, two
dollars for every thousand above that num-
Der; but said specific tax is IN no case to eX-
ceed one hundred dollars: and he is 10 pay an
additional tax of one fourth of one per centum
on the amount of sales for the year, 10 be
ascertained and charged rs Is provided In the
case Of merchants If he sells WINE, ardent
he is 10 pay 4 tax of onc-half OF one per
centum on the amount OF sales, 10 be ascer-
tanned and charged rs his other sales are ascer-
tanned and charged.
RenF Estate futtioacJs.-Thc specific license
tax on a real estate auctionCer to sell is fifty
dollars, and if the place of business is in city
| or town containing, when assessed II popuia-
ton exceeding five thousand lnhabltantS, one
hundred dollars and he is TO pay an additional
, / tax of one fourth Of one per centum upon the
amount of sales, TO be asccrtained and charged
us is provided in the case of merchants. Any
person licensed rs Il real estate auctlonCer
may sell at auction or privately any real cSta te
. al any place in the county or corpora ton
wherein the license may have issued. The
taxable sales shall be construed TO embrace all
sales of real estate made by such auctioneer,
whether such sales be by public cutlery or
made privately.
Tobucco iuctioueeTS.-Twcnty dollars.
tD,auoa Cfiers.-Ten dollars.
sim BrokejS.-Twenty dollars.
SGh Brok,ys.-A stock broker l. defined 10
be any person who deals Ill com, foreign or
domestic exchange, Government stocks or
other certificates of public debt, certificates of
debt or shares in any corporation or chartered
company bank notes or any other notes used
as currency, or who sells the same or any OF
them on commission or for other compensa,
ton and is required to pay 4 license tax OF
three hundred and fifty dollars; and may sell
privately or at auction.
Hotels.-A specific tax of thirty dollars and
an additional tax Of eight per centum on the
annual rent.
Boorriinq. Hops.$.--A specific tax Of five dol.
lars and an additional tax Of two per centum
on the annual rent.
Eatiug- Ho"ses-A specific tax of fifty dol
lars and if license he obtained TO sell liquors
to guests, an additional tax of forty dollars
is imposed.
Bukers.-Specifc tax of five dollars and an
additional TAX of one per centum on the value
of the articles baked for sale.
| BiUinTI Stl00uS.-One hundred dollars for
one table, and an additional tax OF fifty dol
lars for every additional table.
TheatreS.-The specific license tax OH any
theatrical performance Is two dollars for each
performance or six dollars for each week Of
| such performance, and III additional tax OF
| two per centum OF the gross receipts OF such
| performance hut this latter tax Is not to be
| less than five cents for every person who may
| have attended. or shall attend, such perform
ance.
| Lawyers, PhySici0us, Surgeo"S, n"d Dentists,
are taxed five dollars and IN additional tax OF
| one per centum on all income derived from
| their professions over five hundred dollars.