Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1874-04-30
THE TAX BILL.
Some Of its Provisions Reforms TO
Merchants and Traders

ton of taxes has passed both Houses OF the
General Assembly, and as soon as enrolled will
be placed in the hands of the Govrr..cr tvr APP
proyal. The tax upon real aud persoal estate
remains unchanged fifty cents Oh the 500
value but the rate upon nearly all other sub
jects is largely increascd-in mustin>tancrs dou-
bled. The following sections introduce very
radical changes 10 the law
SPECIFIC TAX ON MERCHANTS.
Every merchant shall pay specific tax for
the privilege of selling in this State, the
amount of which shall he determined by the
aggregate Of the purchases of the said, ner-
chant during the period for which said license
is granted. If the merchant has been III AuS-
ness as such whether under llceusc or not, 10
the county or corporation where he applies TOR
a license, for twelve months next preceding the
purchases made by hlm OF goods, wares, aud
merchandise during the succeeding year Shall
be assumed to be at least equal " the purchases
of the preceding year but 1t may DC dctcrlnln-
ed that they will exceed those OF The preceding
year. If the business has only been carried ON
for part of the preceding year, then the
amount of purchases of the preceding year
may be ascerlaDud by adopting the purchases
for such part OF the year az basis fur ascer-
tanning the same for the entire year. Ii the
merchant il a beginner, he shall state the
amount of his probable purchases for and dur
ing the time the license he proposes to obtalE
will continue, In all cases the license shall
specify the amount OF goods to be bought un-
der the same If the amount of the goods au.
thoriz to be bought under such license S hall
have been bought the license thereafter shall
be deemed to be void, but ii the merchant de-
sires an enlargement of the amount of goods,
at first cost valuation, he shall be authorlz ID to
buy, he may apply for a new assessment and
new license for the privilege of buying the ad-
ditionaI quantity of goods to be purchased.
For the purpose Of ascertaining whether the
amount of goods authorized by such license
have been purchased, it shall be the duty of
every merchant, on the first days of January,
April, July rnd October Of each year, to make
report in writing, On oath, TO the Commissioner
of the revenue or assessor for the district IN
which the merchant was licensed, showing the
amount Of goods purchased by him wlthlD the
preceding three mouths. Ii any merchant
shall fail to make such report the commissioner
or assessor shall assume that all the goods au-
thurized to be purchased uGder the llceuse
have been bought. and shall proceed to make
a new assessment, after examining the mer-
chant under OATH and upon such other evil
ner and to the effect he would do if application
had been made TO him for au enlargement OF
the license aforesaid Ifany person shall bring
goods into this State at time when, BY au as
sessment, he canuot procure liccuse for the
full term of one year, aud he desires to have
such goods sold by auction, the commissioner or
assessor may assess the tax at rate equal to
the tax for Que year. The stock of goods on
hand when liccuse is granted at the first cost
valuation shall be embraced and included 10
the amount Of the pur, bases OF goods 10 e sold
uuder the Ilccnsc provided for by this section.
Any person violating the provisions OF lnis
section shall pay fine OF not less than live
hundred DOR more than one thousand dollars
Tor each offence.
MERCHANTS LICENSE TAX.
l04. On every license 10 Il merchant or uer-
camille finn the tax to be paid snail be gradua-
ted as follows Ii the amount Of purchases
shall not exceed $1,000, the specific lax shall
be ten dollars; and for all purchases over two
Thousand dollars, and less than sixty thousand
dollars, there shall be paid tax pt one-hall of
one per cenum. Upon all purchases over six
~ thousand dollars and less than eighty thous-
aud dollars, there shall be paid tax OF forty
cents on the one hundred dollars OF said pur-
cilascs in excess OF sixty thousand dollars. Up
on all purchases over eighty thousand dollars,
and less than one hundred thousand dollars,
there shall be paid tax OF thirty cents on the
Que hundred dollars oil said purchases, in ex-
cess of eighty Thousand dollars. Upon all pur-
chases over one hundred thousand dollars there
shall be paid tax Of ten cents on tie one
hundred dollars of said purchases. in excess Of
one hundred thousand thousand dollars The
tax imposed uuder and by virtue Of this section
shall be 10 lieu OF al tax for STATE purposes On
the capital actually employed by said merchant
or mercantile firm in said business. The tax
in excess of ten dollars imposed by this section
shall be paid in equal instaments, on the 10th
of January, 10th of April, 10th of July, and
10th oil October 10 each year, and shalI be col
ccted 10 the same manner that license taxes
are collected. Merchant tailors, lumber mer-
chaut, dealers in coal, ice, or wood shall b.
embraced in this section But this section
shall not authorize any such person TO sell wine,
ardent spirits or a mixture thereof
COMMISSION MERCHANTS.
The tax on commission merchants is about
double, aud it is provided that no commission
merchant shall 'sell by sample any hogsEead
or box of manufactured tobacco unless such
hogshead or box offered tur sale be dep 'slted
In some place III Tue CITY, Vi loHu VI pllIdsc
where said tobacco is Uttered for sale. All to-
bacco sold 10 violation OF this provision shall
be taxed 81. 80 for each hogshcad or box weigh
ing less than 500 pounds. and ten cents pr
hundred for every hundr red pounds in excess Of
! 500 pounds SO sold to be paid by the con-
mission merchant selling the same, to be as
certaiued and collected by the collector OF the
city, town or village where said tobacco is sold.
The specific license tax on every commission
merchant or firm shall be fifty dollars; but
where his commissions shall exceed one thous
and dollars, the tax shall be sixty dollars aud
ten dollars Tor each Thousand in excess OF two
dollars.
TAX ON SAMPLE MERCHANTS.
III. The specific license tax Cd every mer-
chant, mechanic, or manufacturer, for the priv
ilege of selling by sample, card, description or
other Representations shall be one huudred dol
lars, except licensed merchants or manuiactur-
ers, who shall pay tax of twenty five dollars
and any sample or other merchant permitting
II l,n