Shenandoah herald. [volume] (Woodstock, Va.) 1865-1974, 1874-05-07


SPECIFIC TAX ON MERCHANTS.
Every merchant shall pay a specific
tax for the privilege OF selling in this
State, the amount of which shall be de
termined by the aggregate of the pur.'
chases OF the said merchant during the
period sor which said license is granted.
1t the merchant has been, in business
as such whether under license or not,
in the county or corporation where he
applies for license, for twelve months
next preceding the purchases made by
hmm OF goods, wares, and merchandise
during the succeeding year shall be
assumed to be at: least equal to the
purchases of the. preceding year but it
may be determined that they will ex-
coed those Of the preceding year. If
the business has only been carried on
for part Of the proceeding year, then
the amount ofspurchases Of the pre-
ceeding year may. be ascertained by
adopting the purchases for such part of
the year as a basis for ascertaining the
same for the entire wear. If the mer-
chant is. beginner, he shall state the
amount of his probable purchases: for
and during the time the license he pro-
poses to obtain will continue In all
cases the license shall specify the
1 amount Of goods to be bought Under
the same If the amount Of the goods
authorized to be bought under such
license shall have been bought the
license thereafter shall be deemed to be
void, but if the merchant desires an en-
largement Of the amount Of goods, at
| first cost valuation, he shall be author
lied 10 buy, he may apply for a new
assessment and new license for the
privilege of Buying the additional
quantity of goods to be purchased.
For the purpose of asoertaining 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 and October Of each year, to make
report in writing, on oath, to the COM
missioner of the revenue OF assessor for
the district in which the merchant was
licensed, showing the amount of goods
purchased by him within the preceding
three months If any merchant shall
fail to make such report the commits
Toner or assessor shall assume that all
the goods authorized to BIZ purchased
under the license have been bought,
and shall proceed to make new Assess
mcnt, after examining the merchant
under oath, and upon such other evil
dence as he may be able to obtain in
such manner and to the effect he
would do if application had been made
to him for an enlargement Of the license
aforesaid. If any person shall bring
goods into this State at a time when,
by an assessment, he cannot procure a
license for the full term of one year,
and he desires to have such goods sold
by anction, the commissioner OF assess
or may assess the tag at a rate equal to
the tax for one year. The stock Of
goods on hand when a license is
granted at the first cost valuation shall
be embraced and included in theamount
of the purchases of goods to be sold
under the license provided for by this
section. Any person violating THE pro-
visions of this section shah pay fine
of not less than five hundred nor more
than one thousand dollars for each
:ofense.
L MERCHANTS LICENSE TAX.
104 On every license to a merchant
or mercantile firm the tax to be paid
shall be graduated as follows: If the
amount of purchases shall not exceed
$4,000, the 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
dollars and less than eighty thousand
l.dollars, there shall be paid tax of for
ty cents On the one hundred dollars
of said purchases in excess of sixty
thousand dollars. Upon all purchases
over eighty thousand dollars, and less
than one hundred.thousand, there shall
be paid tax ofthifty cents, On the one
hundred dollars of said purchases, in
excess Of eighty thousand dollars. Up
on all purchases over one hundred
Thousand dollars there shall be paid a
tax, of tenscents on the one Hundred
doliars'of said purchases in excess of
one hundred thousand dollars. The
tax imposed under and by virtue of
this section shall be in lieu of all tax
for State purposes on the capital actual
.ly employed by said merchant or mer
camille hrm-in said business: The tax
in excess of ten dollars imposed by this
section shall be paid in. ;. equal install,
aspats; ff1t,t hs 4ptb Of. January. 10th Of
Der in each year,- and shall be collected
in the same manner that: license taxes
are collected n srchant' taifors, lim.,
Der merchant, dealers in COAL, ice; OF
wood shall be embraced in this section.
But this section shall not authorize any
such person to sell wine, ardent spirits,
or mixture thereof.
| Z COMMISSION MERCHANTS.
The tax on commission merchants is
! about double, and it is provided that no
commission merchant shall "sell by
sample any hogshead orr box of un-
manufactured tobacco Unless such
hogshead or box offered for sale be de-
posted in some place in that city, or
town or village where said tobacco is
offered for sale. All-s tobacco sold in
violation Of this provision shall be tax
ed $3.50 for each hogshead OF box
weighing less than 1880 pounds and
ten cents per hundred for every. hun
dred pounds in excess of 81, 500 pounds
SO sold, to be paid by the commission