The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1874-06-15

thousand dollars, one hundred and twelve
| dollars; if twenty thousand dollars and nm.
aer thirty thousand dollars, one hundred
and forty dollars if thirty thousand dollars
ana under fifty thousand dollars, two hun
dred and eight dollars; and If over fjft;
thousand dollars, ten dollars for every ten
thousand dollars excess over the said sum o
| nifty thousand dollars. The amount of sales
shai. DC aScertained in the manner prescribed
IN section one hundred and five of this act
and be taxed as other sales Of liquor mer
chants are taxed; and the commissions, il
sold 10y commission merchant, shall be as.
certained as prescribed in section one hun.
dred and five Of this act, and be taxed az
| other commissions are taxed.
l0I. There sbaH he paid by every person
| licensed under section l06 or this act, in ad.
| dition TO the specific licenSe-taX therein spe
cited, for the privilege of selling wine, ar
dent spirits, malt liquors, cider, or any mix
ture thereof, two and Il half per ccntum upor
the gross amount of all sales made by retail
after the passage Of this act. 1t shall be tho
duty Of every assessor and commissioner Of
! the revenue in this State to ascertain from
every person, on oath, in his township OF
| city, licen sed under section LOG Of this act
between the 1st and 18th of January, April
July. and October Of each year, the gross
amount of sales by retail of all wines, ardent
spirits, malt liquors, cider, or any mixture
OF any Of them made by such person after
the passage Of this act and during the three
mouths next preceding the first days of said
months of January, April, July, and October
in each year; and in the event of failure
| to make such return, the party shall thereby
forfeit bis license. Every such assessor and
commissioner 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 hy such assessor or com.
missioner within thirty days after the same
| is hereby required 10 be made to the Auditor
OF Public Accounts; and at the same time he
| shall deliver duplicate copies thereof 10 the
| treasurer Of his county or city and to the
| clerk Of the county or huStiugs court of his
county or city, to be filed in the clerks Office
OF such court. Z cry person licensed under
the preceding section OF this act shall, on or
| before the lst days of September and March
| in each year, pay 10 the treasurer of his coun.
| ty Or city the fax hereby imposed upon the
gross amount Of his sales by retail. In de-
| fault of such pay ment within the times here.
in specified every such person shall pay, in
addition TO tie tax hereby imposed, five per
ccntum upon the amount of such TAX for
| each month. or fraction Of Il month, during
which he shall be so iu default; which, to-
ge;hcr with the tax hereby imposed, shall be
collected in the same manner that delinquent
taxes are now required by law to be col
lccted. Any person failing or refusing to
report fully and truly to the assessor OF the
| la Of La
nue. of the city in which such licensed bllsi-
ness is carried on, the amount Of all such
sales made by him prior to the 1st days OF
January, April, July, and October, respec-
tivclv, in each year. shall be liable to Il pen
atty OF not less than 500 nor more than
$1,000, aud forfeiture Of license; and any
such person who shall make a false
or fraudulent return shall be guilty of
q msdemeanor, and shall be punished
By Imprisonment in Jail not exceeding
| twelve months, and tine Of not less than
one hundred dollars nor more than one thou.
sand dollars. Any sale of she liquors above
enumerated in quantities Of less than five
gallons, not to be drunk where sold, shall he
| deemed sale by retail for the purposes of
this act. But no retail dealer shall be al
lowed to sell ardent spirits, wine, malt liquors,
or apy mixture thereof, 10 be drunk where
sold, without taking out a license 10 keep an
ordinary.
| COMMISSION MERCHANTS.
los. Every person buying or selling on
commission shall be deemed commission
merchant. Any person licensed Us a COM
mission merchant may sell aoy personal
property, except wine, ardent spirits, and
malt liquors, gold or silver coin, bonds, GER
| Of ar "a a
securities, which may he left with or con-
signed to him for sale: nor shall he sell by
sample any hogshead or box of unmanutlc-
| turcd toJacco, unless such hogShead or box
offered for safe be deposited in some place in
the city. town, or village where said tobacco
is offered for s,le. All tobacco sold in viola
tion of this provision shall he taxed two dol
lars and fifty cents tor each hogshead or box
weighing less than fifteen hundred pounds,
and ten cents per hundred for every hundred
| pounds in excess Of fifteen hundred pounds
so sold, to be paid by the commission mer-
| chant selling the same, to be aScertained and
| collected by the collector OF the city, town,
or yiIllge where said tobacco is sold. Such
| merchant shall pay tax on such sales, or on
the commissions charged for such sales. as
the Legislature may from time to time im-
pose: and all sales, whether made Tor com.
pcnsation or not, and all commissions and
other compensation of every kind received,
whether the same be for brokerage, in>li.
| rance, or other services or assurances. Shal!
be held to be subject 10 such tax as may be
imposed. Any person buying or selling con-
trary to the provisions of this section, or who
shall in any manner violate the same, sha!
pay tiue OF not less than fifty dollars noI
more than one thousand dollars for each
offence.
TAX on COMMISSION MERCHANTS
100. The specific license tax on every com
mission merchant or firm Shall be Gfty dol
lars; Dut where his commissions Shall ex
ceed one thousand dollars the tax shall bi
sixty dollars, and ten dollars for each tLou,
sand in excess Of two thousand dollars.
OLD AND NEW LICENSE LAWS.
| Under the laws in force prior TO the pre-
sent Constitution licenses were based OIL
sales of merchandise, now they are assessed
on purchases. The following table shows
the rate OF license taxes under the law o.
1850 and the law Of 1874:
| 2SG0-Sutes.
| III IOl ana under 81 -
| - EID ,uu undpr =. 500 Observation-Disclosures. 5.