Shenandoah herald. [volume] (Woodstock, Va.) 1865-1974, 1872-04-11

assessment acsaforesaid. as fellows: If
the srles be under 81 600, the tax stall
be SIS; ISL 900 and under $4,000 it
shsll be $40; if 50 600 and under So. 900
it shall be $15; if So 00U and Under
So 600. $40; If $4,000 and under
S. 600 $35; if IS, 600 and Under $12.-
900, SIS; fSl2, COO and Under SIS 900
$50; # $l8 600 and under $25, 900
$40; if SIS 600 and under S35 900.
S85; If S35 900 aud not over $50 900,
500; and ii over $50, 1000, SIS for every
$40. 900 excess over the said sum Of
$50 900. The amount o sales shall be
ascertained in tic manner prescr ibed in
section SO Of the assessment act forcsaid
and be taxed as other sales Of liquor mcr-
chants are taxed and the commissions,
if sold by commission merchant, shall
be ascertained as prescribed in section
100 Of the last mentioned act. aud be
taxed as his other comm i.sions are tax
ed
IS. There shall be paid by every per
son licensed under section II of this act,
in addition 10 the tax therein spec fled,
for the privilege of selling wines, ardent
spirits, malt liquors, cider, or any mix
tu:e thereof 5 per certum upon the gross
amour of all sales made by re.ail after
the passage Of this act.
|. shall be the duty of every assessor
/ and comm issioner of The revenue in this
state, TO ascertain, on oath 10 his town.
ship or city licensed under section II of
| this act, between the first and fifteenth o f
July and January ofeach year, the gross
amount of sales by retail, of all wines,
ardent spirits, malt liquors, cider, or any
mixture of any o: them, made by such
person, fter the passage of this act, and
| during tte..six months next preceding the
lst days Of said months of January and
| July of each year. Every such assessor
and comm issionef of the revenue shall
make out a return of the tax SO assessed :;
in accordance with forms to be prescribed
| by the auditor of public accounts. One
copy Of said return shall be forwarded by
such assessor or conan issioncr with in
thirty days after she same is hereby re-
| quired to be made, to the aud itor of pub
lie accounts; and at the same time he
shall deliver duplica tie copies thereof to
the treasurer of his county or city, and
to the clerk of the county or hustings
court of his county Or city, to be fled in
the clerks Office of such court.
Every person licensed uuder section 1 I
Of this act shall. on or before the first
days Of September and March in each
year. pay to the treasurer of his county
or city the tax hereby imposed upon the
gross amount of his sales by retail. In
default Of such payment within the
times herein specified. every such per-
son shall pay, in addition tic the tax here
by imposed, five per eeutum upon the
amoaut Of such tax for each month or
fraction of month during which he sha |
be so in default; which, together with the
tax hereby imposed, shall be collected in
the same manner that delinquent taxes
are nov required by Law to be collected.
Any person failing or refusing t, re-
port fully and truly to the assessor Of
the township, or the commissioner of the
revenue of the city in which such licens-
ed business is carried on. the amount Of
all such sales made by him prior to the
1st day of July aud January, respective
ly, in each year, shall be liable to pen
atty of not less than $500 nor more than
81 600. And any such person who shall
make false Or fraudulent return, shall
be guilty of a misdemeanor, and shall
be punished by Imprisonment in jail not
exceeding twelve months, and fine Of
not less than 500 nor more than 81, 900
Any sale of the liquors above enumerated
in any quantities of gallon or less, shall
be deemed sale by retail for the pur-
pose of this act.
10. On Commission Merchants-The
specific license tax on every comm ission
n erchant or firm, shall be $35; and
there shall be tax OF 3 per cen tum on
the amour of his comm iss ion; to be as
csrtained and determined in the manner,
and under the rules. reports and restric-
tions, prescribed by law in relation to
sales Of liquor merchants.
20. On Sample Merchants-Tho spe-
c ific license tax on every person other
than a resident merchant, mechanic or
manufacturer, for the priv ilege Of selling
by sample, card, description, or Other
representation, shall be $25; and any
sample or other merchant permitting any
one else to sell under his license, shall
pay q fine of $50 for each offence.
81. On Pedlars-The specific license
tax on every person for the privilege Of
peddling and barte.ing shall be $50 but
no resident, mechanic, Or manufacturer,
except manufacturer of ardent spirits
or malt liquors, shall be taxed for the
privilege of peddling or barteriAg articles
made by himsel in this State.
%. On Fortune Tcllers-Upon all
pro fessional fortune tellers there shall be
! imposed tax Of $50. to be collected as
soon as their presence in the State shall
have been discovered.
%. On Sale or Barter of Patapt
Rights-The specific license tax on every
person who shall sci or barter the right
to manufacture or use machinery or 9TH
err thing patented under the laws of the
United States, except the patentee, if he
be citizen of the United States, shall be
$25.
q. On Land Agent-The specific
license tax upon land agent shall be
1915 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
25. On Book Agents-The specific
license tax upon book agent shall be
$40; but the court of the county or cor
poration may reduce or dispense with
this tax in the cases men toned in section
one hundred and six Of the assessment
aforesaid.