The day book. [volume] (Norfolk, Va.) 1857-1867, 1866-04-12
VIRGINIA LICENSE TAXES.

in few days for the payment of their license
taxes for the next fiscal year, we present for
their use the main points of the new State tax
and assessment laws on this subject
Mcrch0nts.-Every merchant has to pay
specific tax Of thirty dollars but if the capital
employed or to be employed in the business,
including as capital the cash, whether bor-
rowed or not, used in the business, and goods
purchased on credit by said merchant or firm,
be shown by affidavit to be less than FIVE hum
bred dollars, the specific tax to be paid shall be
ten dollars; or, if said capital be so shown to
be less than one thousand dollars though more
than FIVE hundred dollars, the specific tax
shall be ten dollars.
In addition to this specific tax, the merchant
is required TO pay on his sales. If these be
under one thousand dollars, the tax is five dol
lars; if one thousand dollars, and under two
thousand dollars, ten dollars; if two thousand
dollars, and under three thousand dollars, if
teen dollars; if three thousand dollars, and I'M
der five thousand dollars, twenty dollars; if
five thousand dollars, and under eight thousand
dollars, thirty-five dollars; if eight thousand
dollars, aud under twelve thousand dollars,
forty-fve dollars; if twelve thousand dollars,
and under eighteen thousand dollars, sixty
dollars; if eighteen thousand dollars and I'M
der twenty-five thousand dollars, seventy-fve
dollars; if twenty-five thousand dollars and
under thirty-fve thousand dollars eighty
five dollars; if thirtY-fve thousand dollars, and
not over fifty thousand dollars, one hundred
dollars; and if over fifty thousand dollars, five
dollars for every ten thousand dollars excess
over the said sum of fifty thousand dollars
Merchant tailors, lamber merchants, dealers
in coal, ice, or wood, are cassed as merchants.
Goods imported directly into this State by the
merchant, and sold without breaking bulk, are
not to be included in his sales
Commission Merchants Every commission
merchant is required to pay specific tax of
$25, aud also a tax of two per centum
on the amount Of call commissions and other
compensation Of every kind received, whether
the same be for brokerage, Insurance, or other
services or assurances"
Liquor Merchants. The specific license tax
to every person for the privilege of selling by
wholesale and RETAIL wine, aren't spirit, malt
liquors, cider, or any mixture of any of them,
is Que hundred dollars; if by retail only forty
dollars; and there is an additional tax on the
amount of sales if sold by merchant; or on
the commissions if sold by commission mer-
chant at the rates mentioned above in regard
to merchants and commission merchants A
license to sell liquor is separate from any IL
cense to engage in or follow any other licensed
business, occupation, or profession, and no Ii
cense to engage in or follow any such bust
ness, occupation, or profession, is held to
include the privilege Of selling, in any man
ner, wine, ardent spirits malt liquors, cider, or
any mixture of any of them, except in the
following case, to wit: Any person licensed to
keep hotel may sell, by refill, wine, ardent
spirits, malt liquors, or cider, to be drank in Or
at such hotel; and no other person other than
those aforesaid, without such separate licence,
can sell, in any manner, wine, 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 to be used in any man
ner. A license to sell liquors, or any mixture
If any of them, has no validity, unless aud
until the county or corporation court wherein
the licensed privilege is to be exercised, shall
certify and enter of record that the place Of
sale is proper and convenient to the neighbor-
ing residents, and that the person to be il
censed is person Of sobriety anG good char
acter.
Sample Nerchants.-Two hundred dollars
Pedters.-Forty dollars.
Patent Rigbts.-Every person selling patent
rights is required to pay twenty-five dollars.
Land Agcnts-Fifty dollars; and no person
is allowed without license to act as general
agent for the sale of lands.
Book agents. dollars. The county
courts are authorized to make this a nominal
tax in the case of colporteurs.
General Auctioneers.-The specific license
tax on general auctioneer to sell is twenty
dollars and if the place of business is in a
city or town having been assessed popula-
ton of more than five thousand inhabitants,
two dollars for every thousand above that
number; but said specific tax is in no case to
exceed one hundred dollars; and he is to pay
an additional tax Of one-fourth of one per
centum on the amount Of sales for the year,
to be ascertained and charged as is provided
in the case Of merchants. If he sells wine,
ardent spirits, malt liquors, or any mixture
thereof, he is to pay tax of one-half of one
per centun on the amount of sales, to be
ascertained and charged as his other sales are
ascertained and charged.
teal Estate AuctioneerS. -Ihe specific Ii
cense tax on real estate auctioneer to sell is
fifty dollars and if the place of business is in
city or town containing, when assessed, a
population exceeding five thousand inhabi-
tants one hundred dollars; and he is to pay
al 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. Any person licensed as a
real estate suctioneer may sell at auction OF
privately any real estate at any place in the
county or corporation 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.
Tobacco AUTOMATICALLY dollars.
Common CiieyS.-Ten dollars.
Ship B'okers.-Twenty dollars.
Stock B,'okers--A stock broker is defined to
be any person who deals in coin, foreign OF
domestic exchange, Government stocks or 9TH
er certificates of public debt, certificates of
debt or shares in any corporation or chartered