The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1875-04-02
MERCHANTS LICENSES.
some Sections OF the Tax Bill OF
Inscress to the MeFean- ].
- Fg9s3 $yvrf ~
tile Community.


relation to merchants and sample. merchants
effect important changes in the existing iaW "
On every license to merchant or mercant'ie
firm the tax TO be paid shall be graduated as
follows: If the amount Of purchases shall
not exceed 81 900 the tax shall be 50; where
B.. 900, the specific tax shall be $40: ana lot
all purchases over $4,000 and less than
$50 900 there shall be paid tax OF 4o cents
on the 800 OF said purchases; upon Oil pur,
chascs over $4,000 and less than Soo,ooo
there shall be plid tax Of 80 cents on Inc
500 Of said purchases in excess OF S6O,ooo'
upon all purchases over $4,000 and less than
500, 900 there shall be paid taSof 20 cents
IN the 800 of said purchases ID excess OF
100000; and upon all purchases over Sloo,-
iuiO lhere shall be paid tax OF 10 cents on
every 800 IL excess Of 100000.
The tax iIp posed under and By virtue OF
this section shall be in lieu OF all tax lot
State put poses on the capital actually en-
ploved by aid merchant or mercantile hrm
in s1id business. The tax in excess OF twenty
dollars impo.c I'd by this section shall be pald
in equal insralmeuts on the 10th of January,
lO!h Of Aprll, 10th.of July, and 10th OF DC
tober, IN each year, and shall be COLLECTED 10
the same m amer that license-taxes are COL
chants, furniture merchants, butchers, green
groccrs, dealers in coal, ice, or wood, shall
be embraced in this section. But this sec
lion snail not authorize any such person to
sell niac, ardent spirits, or mixture thereof
AMPLE.MERCHAETs.
ANY person who shall sell or offer to sell
anp description Of goods, wares, or me.chan-
disc by sample, card description, or other
representation, verbal or otherwise, or any
agent for the sale or collection of orders 10y
sample or descriptive list such as is furnished
by the G. o. D. Supply Company OF America,
orany similar company, stall be deemed TO be
= sample. merchant; but nothing in this act
fh.i be so construed as TO prevent any resi-.
DEM merchant or manufacturer from exhibit
ing i specimen Of his goods. wares, or mer.
cIandi:e anywhere in the State; nor shall it
prcvcul tie exhibition Of a sample Of any
properly which the person exhibiting is au-
thorized 10 sell without plc-lnerchants
license. It shall not be lawful for any person
or persons to sell or offer to sell any descrip.
tian of goods, wares, or merchandise, except
articles manufactured by him in this State,
by sample, card, description, or other repre-
scutation as aforesaid, without first having
p;,'aincd q license therefor from some COM
missioner Of the revenue, which license shall
rant the privilege 10 sell anywhere in The
Safe, aud SHALL be valid for one year from
the date Of It's issue; but il used out OF the
county or corporation where granted the
clerk Of the court Of such county or corpo-
ration shall certify thereon, with the seal of
the court affixed, that the officer signing the
laid license is really the commissioner OF the
revenue for the district wherein the license
issued, and that his signature is believed to
be genuine: Pfogided That it shall not be
law III for the clerk Of any county or cOrpo-
ration court to furnish any certificate relating
20 tue grant Of license other than in the
manner authorized and directed by this Sec
ton. Such license thus obtained shall be
personal privilege, and shall not be transfer
able, nor any abatement in the tax thereon
allowed nor shall license granted
any resilient samplc-merchant be con-
strued as authorizing any commercial
or salesman who is a nonresident
TO sell under such license. No county, city,
or town shall have the right to levy or col
lect tax on sample-mcrchanls. Any per-
SON or persons who shall sell or offer to sell
in violation of this act shall pay fine Of
5000 for the ii st offence, and $500 for each
succeeding offence, the informer to receive
one.half of tie fine so collected: Provided,
That in every case where there is Il failure to
convc, the informer shal pay all costs at
tending the prosecution. Nothing in this
section shall be construed to allow non.rcs.
dent sample. merchants to sell to any person
other than manufacturer or licensed mer-
chant, keeper Of an ordinary, or keeper OF
an eating-house, without taking out the adj
license required of resident mer-
chants.
TAX on SAMPLE. MERCHANTS.
The specific icense-taX on every mcr
chant, mechanic, or manufacturer for the
privilege of selling by sample, card, descriE.
ton, or other representation, shall! be one
hundred dollars. Any sample or other mer-
cnant who shall permit any person, except
A duy-authorizcd agent or salesman, TO sell
under his license otherwise than for his ex-
elusive use and benefit shall pay tine Of $50
for each offence: Preceded, h0recer, That
no agent or salesman shall be permitted to
sell, or offer to sell as aforesaid, except
he have with him at the time the license
granted to the person for whom he acts, and
A duly-cXccuted power of attorney from said
person, constituting him his agent or sales.
man for the time being ProUided, ho,rerer,
Tat additional statesmen may be allowed
icent or salesman employed to sell aS alorc-
.,Id there shall be an additional tax Of so,
,ud said additional agent or salesman shall
!, n he permi,ted to sell or offer ID sell Is
,; -rcsaid except he have with him at the
Iinle copy Of the license granted to
&c person for whom he acts, certified
bv the clerk of the court from which
lac license was issued, and the additional
AK required by this act has been paid,
which said license and power Of attorney
>hal! be exhibited whenever required by any
officer Ct the law within whose district the
agent proposes to operate. This section
stall not he construed TO apply to sales OF
wi1es, ardent spirits, or malt liquors, cider,
o. any mixture thereof. ANY >ample-mer-
chant who shall sell wine, ardent spirits,
malt liquors, cider. or any mixture thereof,
by WholeefIc or retail, shall obtain the same
license and pay the same tax Is other whole
sale or retail liquor merchants. Nothing in
this section shall be so construed Us 10 permit
the sale Of unmanulaciured tobacco By sam.
PIE under Il ple.merchant's license, but
If iuy person other than commission mer-
chant shall sell or offer to sell by sample,
card, description, or other representation
any manufactured tobacco, the hogshead
or box containing the same from when
the sample was taken not being deposit
ed in the city, town, or village where the
same is offered for sale, shall be deemed
tobacco sampe-merchant. and shall pay be
same license-taX as wholesale liquor mer.
chants. This section shall not be SO con-
strued as TO prevent any planter from selling
all tobacco raised by himself by sample or
otherwise Provided, hoocecer, That nothing
in this or the preceding section shall be con-
strued to require any licensed merchant or
manufacturer who has paid lcense.taX of
not less than 800 to pay an additional tax
for selling or Offering to sell BY sample