Staunton vindicator. [volume] (Staunton, Va.) 1860-1896, 1870-07-15

paper, except in the cases exempted by law,
the tax shall be as follows: For the seal of
the State, two dollars, and for the seal of a
court or notary, fifty cents; and herein
shall be included tax on the scroll Or an
impression upon paper in place of a seal.
LICENSES.
Is. The specific license tax on every COM
mission merchant or firm shall be thirty-five
dollars ; and there shall be a tax of three
per centum on the amount Of his commits
sions, to be ascertained and determined in
the manner and under tue rules, reports,
and restrictions, prescribed in the third act
above mentioned, in relation to sales of IL
quor merchants.
10, The specific license tax to every per-
son 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,
fifty dollars ; and there shall be an addition
al tax on the amount of sales, to be ascer-
tanned in the manner prescribed in the third
section Of the act last aforesaid, as follows
Ii the sale be under one thousand dollars,
the tax shall be five dollars if one thousand
dollars and under two thousand dollars, ten
dollars; if two thousand dollars and under
three thousand dollars, fifteen dollars if
three thousand dollars and under five thou
sand dollars, twenty dollars; if five thou
sand dollars and under eight thousand dol
lars, thirty-fve dollars if eight thousand
dollars and under twelve thousand dollars,
forty-five dollars; if twelve thousand dol
lars and und: r eighteen thousand dollars,
sixty dollars I; if eighteen thousand dollars
and under twenty-five thousand dollars,
seventy dollars if twenty five thousand
dollars and under thirty-fve thousand dol
lars, eighty-fve dollars if thirty five
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 And the
commissions, if sold by IL commission mer-
chant, to be ascertained as prescribed in the
next preceding section of this act, and to
be taxed as his other commissions are taxed
But nothing contained liz this section shall
be construed to impose any tax on apothe-
carries for selling wine OF ardent spirits, or
any mixture on the written prescription of a
physician.
20. The specific license tax on every per-
son for the privilege Of selling by sample.
card, Or other representation, shall be two
hundred dollars
Il. The specific tax On every person for
the privilege of pedling and barering shall
be fifty dollars, but no resident mechanic
shall be taxed for the privilege Of pedling or
bartering articles manufactured by himself
in this State: Provided, That the proceeds
Of such traffic shall not exceed two hundred
dollars per annum.
%. The specific tax on every junk dealer
shall be fifty dollars and the specific tax
on every person for canvassing any county
or corporation, or any part thereof, for the
purpose of buying any junk Or other matter
or things for any junk dealer, or for sale to
a junk dealer, shall be ten dollars. !.
%. The specific license tax on every per-
son who shall sell or barter the right to
manufacture OR use machinery, or other
thing patented under the laws Of the United
States, except the patcntee if he is a citi-
zen of the United States shall be twenty
five dollars
"a. The specific license tax upon land
agent shall be fifty dollars, and five per cen
tum upon the excess Of his commissions Oh
sales over five hundred dollars, to be ascer-
tained and charged as Is provided in the
case Of liquor merchants; Provided. That
where there is a firm of land agents doing
business at one locality, said tax shall be on
the firm, and not on each member thereof
rs. The specific license tax upon book
agent shall be ten dollars but the court Of
the county or corporation may reduce or dis
pense with this tax in the cases mentioned
in the tenth section of the act last aforesaid
26. The specific license tax On a general
auctioneer to sell shall be twenty dollars
and if the place of business is in city or
town having when assessed 6 population Of
more than FIVE thousand inhabitants, two
dollars for every thousand above that mum
Der; but said specific tax shall in no cas-
exceed one hundred dollars; and he shall
pay an additional tax of one-fourth of one
per ccntum on the amount of sales for the
year, to be ascertaincd aud charged as is
provided in tke case of liquor merchants
If he sells wine. ardent spirits, malt liquors,
or any mixture thereof, he shall pay tax
of one-half Of one per cen:um on the amount
OF sales, to be ascertained and charged as
his other sales are ascertained and charged
o. The specific license tax on u real cs-
tate auctioneer to sell shall be fifty dollars
AMI if the place of business is in city Or
town containing when assessed a population
exceeding five thousand inhabitants, one
hundred dollars and he shall pay an addi-
tional tax Of onc-fourth of ono per centum
upon the amount Of sales, to be ascertained
and charged as is provided in the case of
liquor merchants.
%. The specific license tax on tobacco
auctioneer to sell shall be thirty dollars
&c. The specific license tax upon com
mon crier to sell shall be ten dollars.
80. The specific license on every person
cnavassing any County or corporation, Or
any part thereof, for the purpose of buyi. 6
any matters of subsistence, except as is cx-
cepted in section 10, Schedule B, of the act
last aforesaid, shall be thirty dollors.
81. The specific license tax on ship
broker shall be twenty dollars.
80. The specific license tax on stock
broker shall be two hundred and fifty dol
lars and the specific tax on private bank
er shall be two hundred and fifty dollars
but when person or firm is assessed with
both licenses, the specific tax shall be four
hundred dollars; and in either case, an ad-
ditional tax Of Eyo per centum upon the
profits of the preceding year derived from
commissions or otherwise, to be ascertaiued
as is pr vided in the case of liquor mer-