The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1867-04-01

VIRGINIA LICENSE lanes lhE Shb-
RIFFS ABOUT TO COMMENCE COLLECTION
RATES OF TAXATION FOR ALL CLAssEs.-Io.
day the revenue officers of the State VIII
commence the assessment and collecuon
Of the license taxes of 1867 in this city.
Commissioner Francisco and Sheriff Wright
will canvass District No. /, which en-
braces all of the city east Of Fourteenth
street: Commissioner Johnson and Deputy
Sheriff Elicit the Second District, from
Fourteenth to Fourth street; and Com
missioner Starke and Deputy Sheriff Snead
the Third District, being all west of Fourth
street.
The following carefully prepared alb
stract Of the law in regard to license taxes
we publish for the information Of our read
ers in this city and throughout the State.
The revenue officers will in few days
call upon every man engaged in business
| in Virginia, and all can see at glance
what they are required to pay. 1t should
be remembered, however, that the law re-
auires the taxpayer to call on the officer
and procure his license but in this city
and some few other places the officers call
once at the place of business OF the person
requiring license.
Merchants. 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 borrowed or not, used in the busi-
ness, and goods purchased on credit by
said merchant or firm, be shown by affi-
davit to be less than five hundred 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 fifteen dollars.
In addition to this specific tax, the mer-
chant is required to pay on his sales: If
these be under one thousand dollars, the
tax is five dollars if one thousand dollars,
and under two thousand dollars, ten dol
lars; if two thousand dollars, and under
three thousand dollars, fifteen dollars; if
three thousand dollars, and under five
thousand dollars, twenty dollars; if five
thousand dollars, and under eight thou
sand dollars, thirty-fve dollars; if eight
thousand dollars, and under twelve thou
sand dollars, forty-fve dollars; if twelve
thousand dollars, and under eighteen thou
sand dollars, sixty dollars if eighteen
thousand dollars, and under twenty-five
thousand dollars, seventy dollars; if
twenty-five thousand dollars, and under
thirty-five thousand dollars, eighty-tive
dollars; if thirty-fve thousand dollars,
and not over fifty thousand dollars, one
hundred dollars; and if over fifty thou
sand dollars, five dollars for every ten
thousand dollars excess over the said sum
of fifty thousand dollars. Merchant tail
ors, lumber merchants, dealers in coal, ice,
or wood, are classed 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 commits
sion merchant is required to pay specific
tax of twenty-five dollars, and also a tax
of two per centum on the amount Of " all
commissions and other compensation of
every kind received, whether the same be
for brokerage, insurance, or other services
or assurances"
Liq,tor MerchdntS.-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, is one 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 commits
sions if sold by O commission merchant, at
the rates mentioned above in regard to
merchants and commission merchants. A
license to sell liquor is separate from any
license to engage in or follow any other
licensed business, occupation, or profess
sion and no license to engage in or follow
any such business, occupation, or profess
sion, is held to include the privilege Of
selling, in any manner, 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 retail 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
license, can sell, in any manner, wine, ar
dent 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 manner. A license to
sell liquors, or any mixture OF any of them,
has novalidity, unless and 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 a person of sobriety and good
character.
Sample MerchantS.-Two hundred dol
lars.
Pedlers.-Forty dollars.
Patent RightS.-Every person selling pa
tent rights is required to pay twenty-five
dollars.
Land Agents.-Fifty dollars; and no per-
son is allowed without license to act as
general agent for the sale of lands.
Book Agents.-Ten dollars. The county
courts are authorized to make this nomi-
nal tax in the case of colporteurs.
General Auctioneers.-Th specific license
tax on general auctioneer to sell is twenty
dollars and if the place of business is in
city or town having when assessed apopu-
lation of more than five thousand inbabi-
tants, 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 centum on the
amount of sales, to be ascertained and
charged as his other sales are ascertained
and charged.
Real Estate AuctioneerS.-The specific
license tax on a 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 inhabitants, 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 ascertained and
charged as is nroYided in the case of mer-