The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1867-04-22

dred dollars and IL over fifty Thousand dol.
lars, five dollars for every ten thousand dol
lars excess over the said sum of fifty thousand
dollars. and merchant tailors, lumber mer
chants, 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 ~ five dol
lars; and there shall he n tax OF two per
centum on the amount of his commissions, to
be rtained 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.
81 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 dol
lars and there shall be an additional tax on
the amount of sales, if sold by merchant, or
on the commissions, il sold by commission
merchant. The amount of sales to be ascer-
tanned in the manner prescribed in the Sd and
18th sections of the act last aforesaid and 10 b"
taxed other sales of said merchant are
taxed and the commissions, il sold by a com
mission merchant, 10 be asccrtained rs pre-
scribed in the next preceding section of this
| act, and TO be taxed rs his other commissions
are taxed.
!Smple Merchants.
-. The specific license tax on every person
!
other representation, shall be two hundred dol
lars
Pedlcrs.
%. The specific license tax on every pedler
for the privilege of pedlng and bartering shall
be forty dollars.
%. The specific tax on every junk dealer
shall be fifty dollars.
Patent Rights.
-. The specific license tax on every person
who shall sell or barter the right TO manufac-
ture or use machinery or other thing patented
under the laws of the United States, except
the patentee, if he is a citizen CT the United
States, shall be twenty-five dollars.
limit .4yent
-. The specific license tax upon land
agent shall BE- fifty dollars, and five per
ccntum upon the excess OF his commissions
on sales over five hundred dollars to be ascer-
tanned and charged rs is provided in the case
of merchants.
Book Aysnts.
%. The specific license tax upon book agent
shall be ten dollars: but The court of the coun-
~ or corporation may reduce or dispense with
this tax in the cases mentioned III the Eth sec
ton Of the act last aforesaid.
General 4ucti0nterS.
80. The specific license tax on n general auc-
toneer 10 sell shall be twenty dollars and If
the place of business is in a city or town
having, when assessed population of more
than five thousand inhabitants, TWO dollars FOR
every thousand above that number but said
specific tax shall in no case exceed one hun
dred dollars and he shall pay IN additional
tax OF one fourth of one per centum on thc
amount of sales for the year, to be asCertained
and charged as is provided in the case of mer
chants. If he sells wine ardent spirits, malt
liquors or any mixture thereof, ne shall pay
n tax of one half of one per centum on the
amount of sales, to be ascertaincd and charged
rs his other sales are ascertaincd ana charged.
,,,IE Syyte iygiipuS,rS
81. The specific license tax on real es.
tate :uctioueer TO sell shall be fifty dol.
lars and if the place of business is in city
or town containing, when assessed, popula-
ton exceeding five thousand inhabitants, on"
hundred dollars; and he shall pay an add
tional tax Of one-fourth of one per centum
uron the amount of sales. to be ascertrined
and charged as is provided Ill the case OF mer-
chants.
TDbacco Auctioneers.
81. The specific license tax on 4 tobacco auc-
tionecr TO sell shall be thirty dollars.
Com,noa trierS.
So The specific license tax upon Il common
cricr 10 sell shall be ten dollars.
SCHEDULE Il.
LICENSES on SUBJECTS CONTAINED IN ScHE-
DuLE Is.
GunrdSSiHy 10 Buy.
"a The specific license tax on every person
CanyaSSiug any county or corporation, or any
matters of subsistence, except as Is excepted
in section u of the act amending chapter 81 ct
the Code edition of 1850, in relation 10 assess
mcnts of taxes on licenses passed April 18th,
1867, shall be thirty dollars.
BROKERS.
Ship BroksrS.
81. The specific license tax on a ship broker
shall be twenty dollars.
Stock Brokers aud Prirate Bot.kerS
So The specific license tax on stock
broker shall be two hundred and fifty dol
| lars; and the specific tax on private
| banker shall be two hundred and fifty dollars !:
| but when a person or firm is assessed with
| both licenses the specific tax shall be four
| hundred dollars and in either case an al
| dtional tax OF five per centum upon The pro
| fits of the preceding year, derived from com
missions or otherwise, 10 be ascertalned rs Is
| provided in the case OF merchants.
pulrubrOktrS.
| 81. The specific license tax on Il pawnbro-
ker shall be nfty dollars.
Manufacture u Wine, Ardsm Spirits, and Nat
liquors.
s.. The specific license tax on any person 10
engage in manufacturing or distllllng wine or
! ardent spirits shall be thirty dollars, and on
| malt liquors twenty-five dollars, except as IL
| eNcepted III section - of the act last afore~
! said, shall be twenty five dollars and an al
ditIonal tax OF two and half cents for every
| gallon of wine or ardent spirits 10 be manu-
| featured or ulsllllpu, ana one teHt Iol ever
gallon of malt liquors 10 be manufactured
SCHEDULE G.
| OrdiHdrieS
50. The specific license tax on any person to
| engage in the business OF keeping an ordinary
shall be thirty dollars, and an additional tax
| of eight per centum on the annual rent, 10 BE-
| ascert tanned in the manner provided III section
| u of the last aforesaid act.
Pirate Entertainment.
~ ~
! engage in the business of keeping house OF
! private entertainment shall be five dollars,
and an additional tax Of five per centum on
! the annual rent over one hundred dollars, 10
J be ascertained IN the manner pIoNlaed III SEC
| ton IS of said act.
Boardiny house.
Al The specific license tax on any person TO
engage in the business OF keeping boarding
house, except as is excepted III section - OF
said act, shall be five dollars, and an addl-
| tional tax of two per centum on the rent or
annual value OF such house.
An Ettiny-houSe.
10 The specific license tax on any person TO
| engage in keeping an eating house shall be
| fifty dollars ana If he shall obtain \ license
TO retail to his guests wine or spurious or malt
| liquors, 10 be drunk 1T such eating house, lie
shall pay an additional tax Of forty dollars.
| Bakery
a.. The specific license tax 10 any person to
! keen 4 bakery shall be five dollars, and an adj
| ditlonal tax Of one half of one per centum on
! the value of the articles baked for sale, 10 be
ascertained in 4 manner similar 10 that III
| which merchants sales are aScertalned pro
yided this section shall not apply 10 any per.
son Keeping bakery where the amount OF
! sale. does not exceed the sum OF one hundred
! and fifty dollars.
B0tciing Saloon.
| "a The specific license tax on any person &c
keen a bowling saloon shall be fifty dollars
! and an additional tax of fifteen dollars foi