The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1867-04-08
Of that portion Of the premises which is

| tants oil q hotel, and in assessing the spe-
| c,ai tax of hotel-keeper, no deduction
\ should be made from the rent or rental
value of the entire premises on account OF
| any portion thereof leased to the keepers
| Of such stands, rooms, or saloons.
When portion of the premises is leased
| for ordinary stores, such as hat and cap,
| irug or furnishing stores, a ratable proper
| ton of the amount paid for the entire pre-
misses may be deducted. The sum thus de-
Quoted may be greater or may be less than
| the amount of rent paid by the actual &C.
| cupants of such stores.
rs. IL any person manufactures in ex-
cess of 81, 900 at each of two or more
places, he should pay special tax for each
such place.
&c. Where journeymen take clothing,
shoes, &C., TO their houses, and make them
up there, they should pay tax as manu-
acturers, if their manufactures exceed
81 900 annually. Under their tax receipt
they may employ others at the place named
| therein.
81. All applications for permits to hold
lotteries, &C., for charitable purposes, free
| Of tax, must be made through the collec-
! tor of the district, and should bear his re-
| commendation.,
rs. Selling at wholesale under the thir-
ty-second paragraph of section 10 is under
| stood TO mean selling to others to sell
| again, without reference to the quantity
| sold.
%. Apothecaries who have paid the
| special tax as such are not required to
pay tax as retail dealers in liquor, in con-
sequence Of selling or of dispensing upon
| physicians prescriptions the wines and
| spirits ofticinal in the United States or
other national pharmacoprias in quantities
not exceeding half pint Of either at one
time, nor exceeding in aggregate cost value
the sum OF $500 per annum, nor in conse-
quence of selling alcohol.
| 30. When spirituous liquors are medi-
Gated or mixed with foreign substances,
but to so slight a degree that they are still
used as beverages, and are sold as such,
the special tax of liquor dealer will be
| required of the seller. When the medica-
| ton or admiXture is carried to such an eX-
tent that the liquor is no longer susceptible
of being used as a beverage, such tax will
not be required.
81. Butchers whose sales do not exceed
| 81 900 annually, and butchers who sell
| butchers meats exclusively by themselves
or agents, travelling from place to place,
are subject to a special tax of IS only; but
all butchers whose annual sales exceed
$4,000 are required to make return Of
| sales, and pay a tax Of 81 for every 81 900
in excess of $4,000, in the manner re-
CURED Of wholesale dealers.
50. Cattle brokers are required to be
assessed on the excess of sales over 1000
in the same manner as wholesale dealers.
SO. Builders and contractors are not
subject to special tax in any year in which
they do not construct on contract, nor
unless their contracts are in excess OF
90, 500.
81. A miner may employ one person in
the business of mining for coal, silver, &C.,
without payment Of special tax.
IS. The liability of pedlers and CON-
mercial brokers to special tax depends
upon the acts done, and it is not affected
by the fact that the party is employed by
others, and is acting merely as an agent.
80. Watches and watch chains do not
come within the definition of jewelry, and
may therefore be sold under the tax re-
ceipt of a common pedler.
81. A retail dealer in liquors wishing to
close up business may sell out his whole
stock at one auction sale to different pur-
chaSers, or may sell the whole at private
sale to one purchaser, without payment
of special tax as wholesale dealer in
liquors.
IS. Farmers and gardeners may sell all
products Of their own farms and gardens in
the manner of pedlers, without payment of
special tax as such.
50. Under the act Of March 2, 1867, no
special tax is required of any person for
the manufacture of butter or cheese.
40. In assessing the special tax upon
boats, bargeS, and flats, under the last pro-
viso to section l03, the capacity is to be
determined by the customs admeasure-
ment.
Al. Persons travelling about the country
as the agents of manufacturers or dealers,
seeking orders for goods as agents Of one
person or firm only, and who are paid
salary, but receive no commission what
ever, should not be required TO pay tax as
produce or commercial brokers.
AZ. Apothecaries, coniectioners, plumb
ers, and gas-ftters, whose annual sales ex-
coed $25, 900, are required to pay, in ad-
dition to the special tax, one dollar for
every thousand dollars Of sales in excess
of said $25, 1000, the taxes on such excess
to be assessed and paid in the manner pro-
vidcd in the case of wholesale dealers.