Shenandoah herald. [volume] (Woodstock, Va.) 1865-1974, 1872-04-11
sHENANDoAII HERALD AND VALLEY AIvIsTa4t

every one thousand above that number
but said specific tax shall in no case ex
c.e1 ore hundred. And lie shall paw;
an additional tax Of one fourth of thes
one per centum on the amount of sale
for the year, 10 be ascertained and charg
ed as il provided ID the case Of liquor
merchants. If he sells wine, ardent
spirits, malt liquors. or any mixture
thereof; lie shall pay tax Of one half Of
one per eentum on the amount If sales to
be aseeriairei and charged ss his other
sales are ascertained and charged.
%. On Real E.tate Auctioneers-
The specific license tax on real estate
auctioneer to sell, shall be fifty dollars );
and if the p lace of business is 10 city
or town containing. when assessed pop
ulation exceeding 5000 inhab itant is, one
hundred dollars, and shall pay an addi-
tional tax Of one-tourth of one per CEN
tum upon the amount of sales to b, ascer-
tanned and charged as is provided in the
case Of liquor merchants
20. On Junk Deae lrs-The specific
license tax on every junk dealer IN a
city or town having, when assessed,
population Of more than five thousand IN
habisants and less than ten thousand,
shall be fifty dollars, and for every
thousand above ten thousand, So: provi
del that in no case shallsa tax exceed
$3.50. And the specific tax on every
person for canvassing any such city or
town, or any part thereof for the pur-
pose of buying any junk or other matters
Or things for any such junk dealer, or
for sale to JUNK dealer, shall be one
half of the tax imposed by this on such
Junk dealer.
30 On Tobacco Auc tioneers-T
specific license on tobacco auctioneer to
sell shall be $50.
81. On Common Criers-The specific
license tax upon common crier to cry
for sale sha i be $40.
80. On Canvasslng to buy-The specific
license tax on every person canvassing any
county or corporation, OF any part thereof,
for the purpose of buying any matters Of
subsistence, except as is excepted in section
ll6 of the assessment act aforesaid, shall be
$40.
33 On Ship Broker-The specific license
tax on ship broker shall be $40.
So. On Pawn Brokers-The specific liz
cense tax on pawn brokers shall be $25.
SO. On the Manufacture of Ardent Spirits
and Malt Liquors-The specific license tax
on any person to engage in manu- featuring
or distilling ardent spirits shall be $50, and
for manufacturing malt liquors S25, except
as is excepted in 1l9 of the assessment act
aforesaid.
81. On Commercial Brokers-The spe-
cifc license tax on a commercial broker shall
be $3.50.
%. Ga Rectifers-The specific license
tax on any person engaged IN the business of
a reciiRer shall be $50, and an additional
tax of one pei cent per gallon for each gal
lon Of distilled spirits or wines SO rectided,
except that manufac turer Of ardent spirits
may rectify spirits manufactured BY himself,
without additional charge,
SO. On Ordinaries-The specife license
tax on any person to engage in the business
of keeping-an ordinary shall be S25, and an
lditonal charge of 8 per eentum en- the
annual rent over 100, dollars and under
1000 dollars per annum and on the annual
rent in excess CT one thousand dollars four
per cent per annum, TO be asesrtained in the
nduuef pToFlueu III ScClluA LIZ ol Inc az
sessment act aforesaid.
40. On private ntertainment-The spe-
ci6c license tax on any person TO engage
in the business O, keeping house off ivate
entertainment shall be five dollars, and an
additional tax of one per centum on the an
hual rent over one tn ousand dollars, 10 be
ascerta ined In the manner provided in Sec
ton one hundred and twenly-three of the as
seSSment act Aforesaid
Al. On boarding. Houses-Tbe specific IL
cense tax on any person to engage in the
business of keeping boarding ouse, except
as is excepted in section one hundred and
twenty-fonr of the assessment act aforesaid,
Shall be FIVE dollars, and an additional tax
of one per centum on the annual rent over
one hundred dollars, to be ascer,ained as
provided in said section of the last mention
cd act
40. On Eating Houses-The specific Ii
cense tax on any person to engage in keep
ing an eating house shall be thirty dollars,
and if he shall obtain license to retail to
his guests, wine or spurious or malt liquors,
to be drunk at such eating house, he shall
pay tax of sixty dollars.
43 On Bouliug Salon The spe ci-
fic license tax on any pe:son to keep a
bowling saloon for compensation, shall
be $50, and an additional tax of SIS
for each alley exceeding one.
A. On Billiard Saloon-The specific
license tax on any person to keep billi-
ard saloon for compensa ton, shall be ff-
ty dollars, and an additional tax of S25
for each additional table over one kept
or to be kept therein. If the license be
for bowling or billiard saloon at a wat
ering place. and is for four months or
less, the tax thereon shall be fifty per
cen um of the taxes aforesaid
As On Bagatelle Saloon-The specific
license tax on any person to keep bag
atelIe saloon for compensation shall be
$40, and an additional tax Of IS for
each additional table over one, kept or to
be kept therein,
46. On Theatres and Panoramas-
The specific license tax on any threatric-
al per formanco or any similar per form
auce thereto, panorama, or any public
performance or exhibition of any kind i,
except for benevolent or charitable or
educational purposes, shall be So for
each performance, or $40 for each week
of such performance, aud an additional
tax of one percentum of the gross receipts
of such performance.
Al On Shows. circuses,T and Men
ageries-The specific license tax on every
show, on each performance of every cir.
Gus, and on the exhibition of o men,
agerie, shall be $40 on each show, cir
Gus. or nenageric, and in addition to the
specific tax aforesaid, there shall be a
tax of five per centum of the gross. re-
ceipts derived from such show, circus,
Or menagerie.
4S. On Public Rooms-The specific