Norfolk day book. [volume] (Norfolk and Portsmouth Va.) 1868-1880, 1869-09-25
Important to Farmers and Dealers
.E In Produce. I.

The following in regard to the liabili
ties of persons buying or selling fruit,
vegetables and other agricultural pro-
ducts, with respect to special tax as
produce brokers, dealers Or pedlera, was
addressed to Assessor Belcher, Of Au-
gusta. Ga, several weeks since, but
has never been generally published
Assessor Belcher submitted the follow
ing question s,.5. ~.
under the head of pedler the law
provides that parties travelling on foot
and selling fruits and vegetables shall
not be taxable. Will this rule apply TO
retail dealer who sells fruits and vesc-
tables exclusively mot of his own rails
ing) from store or stand in excess OF
ST. 900 per annum; or when he sells,
say $500 other goods, and over $500
fruits and vegetables, or will the par les
be taxable in either case 2
acting Commissioner Douglass ans
wered that the persons exempted ped
ding fruits and vegetables were those
first, when the fruits and vegetables are
the products Of their own farms or gar
dens; and second, when travelling on
foot. A person who travels with one
or more horses or mules, peddling veg
etablesnot the product of his own farm
or garden, is liable as pedler. ..
Every person other than one having
paid the special tax as CONNIE cial
broker, or cattle broker, or pede,, or
wholesale or retail dealer (which is held
to include wholesale and retail, liquor
dealers,) whose occu patton it is to buy
or sell agricultural or farm products,
and whose annual sales do not exceed
ten thousand dollars, i produce brok-
er. 1t is not necessary that he should
SCI, to the amount Of ST. 900 per annum
to make him liable to special tex. tt it
is his occupation, or any part OF his &C.
cupation, to keep agricultural or farm
products, Or to sell thems in any other
way than by peddlng them in the
manner above stated, he should be taxed
us produce broker, without regar d TO
the amount of his purchases, however
large, and also without regard to the
amount of his sales not exceeding ten
thousand dollars unless he has actually
paid special tax asl commercial broker
cattle broker, wholesale or retail dealer
Including liquor dealerl or pedler.
1T is inferred from your letter
that you do not regard man who sells
products from store or stand liable as
a produce broker unless his annual
sales amount to over one thousand
dollars. This is incorrect. A man
may be liable as produce broker even
though he makes no sales at all, but
makes purchases only. 1t will be no.
ticed that produce brokers arc not
among lnoso "l--~- Enhili;u tn snecial
tax depends upon whether their annual
business exceeds one thousand dollars
or not.
"A person who sells fruits and vege-
tables from store or stand is liable as
produce broker, even though his an
nual sales, including sales of all other
merchandise, do not exceed one thou-
sand dollars, and without regard to
whether the fruits and vegetables a,e OF
his own raising or not, unless he has
actually paid special tax as Is dealer
Under this ruling the assessor OF the
District of Columbia has notified the
assistant assessor to distribute blanks
for applications for brokers' licenses to
all the farmers coming into the District,
and the assistant assessor at Georgetown
has already notified number of Vir-
ginia farmers who bring fruit, vegeta-
bles and hay to market that they must
take out the license as required. As
may be imagined, they are somewhat
excited over the decision, and consider
they are subject to an unjust tax.