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

tue specific tax shall be ten dollars; and for
all purchases over two thousand dollars and
less than sixty thousand dollars there shall
be paid a tax Of one.half Of one per centum.
Upon all purchases over sixty thousand dol
lars and less than eighty thousand dollars
there shall he paid a tax of forty cents on the
one hundred dollars Of said purchases in eX-
cess Of sixty thousand dollars. Upon all
purchases over eighty thousand dollars and
less than one hundred thousand dollars there
shal, he paid a tax Of thirty cents on the one
hundred dollars Of said purchases in excess
Of eighty thousand dollars. Upon all pur.
cl,aScS over one hundred thousand dollars
there shall be paid tax of ten cents on the
one hundred dollars Of said purchases in OK.
cess OF one hundred thousand dollars. The
tax imposed under and by virtue Of this sec
ton shall be in lieu Of all tax, for State pur.
poses. on the capital acNl1lty employed by
said merchant or mercantile firm in said
business. The tax in excess OF ten dollars
imposed by this section shall he paid in equal
inStslmen,S on the 10th Of January, 10th OF
April, 10Th Of July, and 10th of October i'll
each year. and shall be collected in the same
manner that license taxes are collected. Mer.
chant tailors, lumber merchants. dealers in
coal ice, Or Wood shall be embraced In this
section. But this section shall not authorize
any such person to sell wine, ardent spirits,
or 4 mixture thereof.
LIQUOR MEECuASTS.
105. 4 license to sell wine. ardent spirits,
malt liquors. cider. or any mixture Of any OF
them, shall be ootained in addition to Il IL
ccn>c 10 engage in or follow any other Ii.
ccHScd business. occupation, or profession
but such license shall not authorize the sale
of wine, ardent spirits, malt liquors. cider,
or any mixture OF any of them. 10 be drunk
at the place where sold. No person shall
sell wine, ardent spirits. matt liquors, cider.
or any mixture OF any OF them. 10 be drunk
1t the place where sold. except the keeper OF
q licensed ordinary or the keeper of licensed
eating house. unless he shall have obtained
i licruSc therefor. Before license shall be
granted IL keep al ordinary or eating house,
or 10 sell liquor. g., 10 Gc drunk ut the place
where SOLD. application shall be made
to the court Of the county or corporation III
which ii is 10 BE- kept for permission to Keep
.hc same and upon said court being salts
fed, after bearing testimony for and lit any
should be otfercd) against the application,
and entering Of record that the place where
the same is 10 bc kept Is convenient and suit
able. and that the applicant Isl person OF SO.
briefly ard good character, and that he has
paid 10 the proper Oil GER the tax required
by law to be paid OH said license, and upon
giving certificate 10 that effect the said
| license shall be granted, but not until then
| provided that no license shall be granted to
sell by retail ardent spirits. malt liquors. or
any mixture Of any OF them. until Il ccrtiti.
| cate is obtained from the court Of the county
| or corporation in the mode and TO the effect
| the same is required 10 be obtained by the
keeper OF an ordinary. Cudera license to
sell ardent spirits, as first above mentioned
| the person licensed may, in addition thereto,
sell wine. malt liquors, cider, Or any mixture
Of any OF them, without any additional tax,
unless or until the Legislature shall otherwise
prescribe by fixing a different rate of taXfor
| the sale of either. If law shall impose u
| tax on the amount of sales, the license Shall
specify the amouat to be sold under such IL
cenSe, and when such amount Is sold the IL
ceuSc thereafter shall be void. The amount
Of such sales shall be aScertaned and deter.
mined rs follows: If the merchant has been
in business Is such, whether under license
or not. in the county or corporation where
he applies for Il license for twelve months
next preceding. the sales during the succeed
iDg wear shall be assumed to be at least equal
TO. and il may he determined that they Will
exceed. those of the preceding year. Ii the
business has oniC been carried Oh part OF the
year preceding, then the amount OF sales OF
the preceding Year MAY be ascertalned hy
adopting the ticS for such part oi the year
Is All approximate basis for averaging the
| same to" the entire year. II liquor mer-
| chant : 4 beginner, Ee shall state the
amount ~ his probable sales for aud during
tnc tine the license he proposes to obtain
| Nltt continue. In all such cl>cS Of conlectu-
raj sales the anoant thereof NAY be Geter-
| mined bE a>cc:t;:iuing the amount OF pur-
| ct!aSr> made and 10 be made. aud adding the
per ccLlum of profits l1adc or 10 be made on
| the Sa!c>, and adopting the gre gate as the
amount of sales. In all such clscs the license
| shall specify the amount OF the wine, ardent
! spirits, malt liquors. or cider, to be sold un.
der such liquor merchants license, including
profits. II the liquor merchant who is u be-
| oinner desires an enlargement Of the amount
OF sales, he my apply fora new assessment
and new license for the privilege Of selling
the additional quantity desired, which shall
| be granted upon the payment OF the tax on
| the sales without the specific tax. For the
purpose of ascertalning whether the amount
| OF wines. liquors, &c, authorized by suct
| license to be sold have been sold, 1t shall bt
| the duty of every liquor merchant, who is 8
| beginner as aforesaid, Oh the first day OF Au
gust, November, and February Of eacl
year, to make report in writing, on oath. tt
| the assessor or commissioner OF the reve
nue. for the township, city, or town in which
| the liquor merchant was licensed, showing
tie amount of goods sold by him within the
| preceding three months. II any such
LIQUOR merchant shall fail to make such re-
port the assessor or commissioner shall as
sulne that all the wines, ardent spirits, DC
authorized TO Ike sold By the license have
been sold. and stall proceed TO Make ne y
assessment, after examining the liquor Iler
s.haut on oath, or upon sach other evidence
as he may be able TO obtain. in the same
manner and to the same effect he would
DO if the application bad been
made to HIM for an enlargement
of the license aforesaid IT any person snail
bring vines, ardent spirits, DC, mo tDis
state ut TING when, by an assessment, nc
cannot procure a license for the full ferln ol
one year. and he desires to have such wines,
ardent spirits, &ec, sold by auction, the as
scsSOr or commissioner is aforesaid may
assess the tax 1t a rate equal TO the lax loI
enc year. Liceased dislillerS may seHslquorS
man dactured ~ them, at the place st man.
rui;icture. in Quantities not less than enc gal-
Ion, without i special license, provided fhe
s:uIle shall be delivered TO purchasers ut the
di.tllcry. Ii 2uy person shall in any man.
ner violate this section he shall pay line OF
not less than thirty dalars nor m9e than
one thousand d3llars Tor each offence. No.
thing in the preceding section shall he con-
struad to prevent manufacturers Of elder