Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1874-04-18
ALEXANDRIA, VA.
SATURDAY, APRIL Is, 1874.
The Tax on Merchants.

maat;np Of the merchants and bushes mcp
of Lynchburg was held on Thursday evening
for the purpose OIL. coudsidering The lax BILL as
nassed bv the House of Delegates, and adopted
resolutions protesting against the lmpolicy aud
Injustice Of imposing the proposed additional
tax on merchants; also requesting the me1ch-
ants of other cities and towns to take like action.
The bill being up 10 $the Senate on Thursday,
Judge Thomas, as We learn from the Richmond
Euouircr, proposed a substitute Tor the 1854
section, which, in connection with the lO4th
section, provides how taxes shall be levied on
merchants.
The substitute provides that every merchant
shall pay specific tax for the prlvieg &c OF sell
ing In this State, the amount or Wnlcn shall DC
determined by the aggregate OF the purchases
of the said merchant during the period Tor
which said license is granted. LII the merchant
has been 10 business as such, whether under
license or not, 10 the county or corporation
where he applies for license, tor twelve
mouths next preceding the purchases made by
him OF goods, wares and merchandise, durlng
the succeeding year shall be assumed to be al
least equal to the purchases vi the preceding
exceed those of the proceeding year. Ii the
business has only been carried on for a part OF
the preceding year, then the amount OF pur-
chases of the proceeding year may be asccr-
taiued by adopting the purchases Tor such part
of the year as basis for asce! tanning the saue
for the eutre year. If the merchant Is Il be.
cinner he shall state the amount OF his pr0Date
purchases for aud duriug the time the ccuse
he plopoSeS to obtain will continue. La all
cases the license shall specify the amount ol
goods to be sold under the same, exclusive OF
profits. If the amount OF the goods authorized
to be sold under such license shall have beeu
sold the liceuse thereafter shall be deemed to
be void, but if the merchant desires an culargc-
nent OF the amount OF goods, al inst cost vliu-
alton, he shall be authorized 10 sell, he may
apply for new assessment and new lceu>e
for the privilege OF selling the additional qnau-
tity of goods to be sold. For the purpose OF
ascertaiuing whether the amount OF goods au-
thorizeu by such license to be sold have been
purchased, it shall he the duty Ut every merch-
ant, on the first days of January, April, july
aud October Of each year, to make report IN
writing, on OATH to the commissioner OF the
revenue or assessor for the district IN winch
the merchant was licensed, showing the amount
of goods purchased by him within the proceed
lug three months llauy merchant shall fail TO
make such report the commissioner or assessor
shall assume that the goods authorized TO DC
sold BY the license have been sold, aud shall
proceed to make a new assessment, alter eX-
aiming the merchant under oath, aud upon
such other evidence as he may be able to ob-
tain in such manner aud to the effect he would
do, if application had been made to him for au
enlargement of the license aforesaid. If any
person shall bring goods toto this State at IA
time when, by an assessment, be canuot pro
cure license for the tu term Of one year, and
be desires to have such goods sold by auction,
the commissioner or assessor may assess the
tax at rate equal to the tax tor one year. The
stock of goods on hand when lceuse Is grant
ed at the first cost valuation shall be embraced
and included 10 the amount OF the purchases
of goods to be sold under the license provided
for by this action. Any person violating the
provisions of this section shall pay fue of not
less than FIVE hundred Dor more than Que
thousand dollars for each otfcuce.
This substitute was opposed by Mcssrs.
Kirkpatrick, of LyDchburg, aud Cochran, Of
Augusta and warmly advocated by Judge
Thomas, but pending discussion the Senate ad-
journed.
We append the section of the bill imposing
tax on licenses.
"On every license to merchant or mercantile
6rm, the tax to be paid shall be graduated as
follows: If the amount Of purchase shall not
exceed $4,000, the specific tax shall DE ten dol
lars; and for all purchases over $1,000 aud less
than $50, 900, there snail be paid tax of one
half OF one per ceutum. Upon all purchases
over 100000 and less than $4,000, there
shall be paid tax of forty cents on the Que
hundred dollars of said purchases 10 excess Of
100000. Upon all purchases over $50, 900 and
less than 500, O00 there shall be paid tax OF
thirty cents Oh the one hundred dollars Of said
purchases In excess OF $4,000. Upon all pur
chases over 500. 900 there shall be paid tax
OF ten cents on the one hundred dollars of said
purchases in excess of $4,000 The TAX i'm.
posed under and by virtue OF this section shall
be in lieu of all tax for State purposes, on the
capital actually employed by said merchant or
mercantile firm 10 said business. The tax ir
excess Of ten dollars imposed by this section
shall be paid in equal iAstalments on the 10Th
OF January iOth oil April, 10th of July aud
10th OF October in each year; aud shall be col
lccted in the same manner that license taxes
are collected. Merchant taiors, lumber mer-
chants aud dealers in coal, ice or wood, shall
be embrac. IN this section. But this section
shall not authorize any such person to Sell wine
ardent Spirits or mixture thereof.
A COOP YIELD OF CoRN.-A farmer Of Eir.
ginia gives to the Agricultural Department ao
trfn sfi,r ~ h, 4 l.