Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1875-04-06
Merchants Licenses.


alton to merchants aod ga mpe-merchaots cf
feet Important changes 10 the existing law. On
every license to merchant or mercantile firm
tie tax to be paid shall he graduates as follows:
Ii the amount Of purchases shall not exceed
81, the lax shall be S. where S. 600 the
sprcinc tax shall be So and for ail purchases
over 5000 and less than $50 0JO there shaIl be
paid n TAX Of ~ cents on the 500 of said pur-
chases; upon all Purchases over $1,000 and
less than $50 GO there shall be y sid y 1sY of IN
Gems n the $50 Of Said purchases in excess of
$50 200; upon NIL purchases ove- $4,000 and
less than SlUO,COJ there shall be paid tax of 20
cents on the SlUO of SAID purchases in <cess of
$50 900; and upon all purchases over $1,000
TIL re shall be paid a tax Of 10 cents on every
SiUO in excess OF ) GO Coz.
The tax imposed under and by virtue of this
sccti Il shall be in lieu Of sll tax for State pur-
poses on the capital Il tualy employed by said
merchant or mercantile firm in said business.
! he lax III excess Of twenty do lars imposed by
this sect on shall be paid IN equal instruments
On the 9th OF January lOtn f April, 10Th Of
July, und 10Th of October, in each year, and
shH'i be collected in the same manner that IL
cen-c taxes are collected Merchant taiors
lumber merchants. furniture merchants. butch
crs, green grucers, dealers in coal, ice or wood
shall be embraced in this section. But this sec
ton sna not authorize any such person to sell
wing, ardent spirits, or mixture thereof
SAMPLE MERCHANTS
Any person who shall sell or offer to sell any
description of goods, wares, or merchandise by
sample, ca d, description or other representa-
ton, verbal or otherwise, or any agent for the
sale or collection Of orders by sample or descrip-
tive lists sucn rs is furnished by the G. 0. d.
Supply Company of America, or any similar
company shall be deemed to be q sample mer-
Chant; but nothing in this act sh.ll BIZ 80 con.
strued as 10 prevent any re.dent merchant or
manufacturer from exhibiting specimen of his
goods, wares or merchandise anywhere in the
tate nor shall 1t prevent tho exhibition of 8
sample o! any property wh!c the person exhib
ting l. authorized to sell without sample mer-
chants license. 1t shall not b. lawful for any
person or persons 10 sell or offer TO sell any de-
scription OF goods wares, or m rchsnd Use, ex-
cept articles manufactured by him in this State,
by sample, card, description or other rep resent
alton rs aforesaid, without first having obtained
license TIL: rector from sumi com missioner OF
the revenue, which license shall grant the priv
ileg" To- sell anywhere in the State, and shall be
valid for one Year from the date of its issue but
II used out Ut tie county or corporation whore
granted the clerk o! the court Of such county or
corporation shall certify thereon, with the seal
Of the court affixed, that the officer signing the
said LICENSE is really the commissioner of the
revenue for the district wherein the license Was
issued, and that his signature is believed to be
genuine: Provided, That it shall not be law ul
for the clerk OF any county or corporation court
to furnish any certificate relating to the grant Of
II license other than in the manner authorized
and directed by this section. Such lcense thus
obtained shall be d personal privilege. and shall
not Ne transferable, nor any abatement in the
tax thereon allowed nor shall license granted
any resident sampe merchant be coas rued as
authorizing any commercial traveller or sales
man who is u non resident to sell under such Ii
- Nnrft- nIfyJ f,ttyr, hall hn
right to levy or collect tax on sample mer-
chants. Any person or persons who shall sell
or offer TO sell in violation OF this act shall pay
q fine of $500 for the first otfecne. and SIS. 0 for
each succeed .ng offence, the lntormer to receive
one half of the fine so COLLECTED : Provided, That
in every case where there is failure to convict
the ilfurmer shall pay all costs attending the
prosecution. Ncthing in this section shall be
construed to allow nonresident sample mer.
chants to sell to any person other than manu-
facturer or licensed merchant, keeper of an or.
binary, or KEPT Of Al eating house without
taking out the additional license required of res
lde,4t merchants.
TAX IN SAMPLE MERCHANTS.
The specific license tax on every merchant,
mechanic, or manufacturer for the privilege Of
selling by sample, card, description or other
representation, shall be one hundred dollars.
Any sample or other merchant who shall per-
nit any person, exccp. II duly authorized agent
or salesman, to sell under his license ,therwise
than for his exclusive use and benefit shall pay
y ine Of so or each fence: Provided, how
ever, That no agent or salesman shall be per-
mttcd TO sell, or offer to sell as aforesaid, ex-
cept he have with him ut the time the license
granted To the person for whom be acts, and y
duly executed power OF attorney from SAID per-
son, constituting him his agent or salesman for
the time being: Provided, however, That add
tionai statesmen may be allo we'd under the fol-
lowing restrictions: For each agent or salesman
employed to sell rs aforesaid thore shall be an
additional tax of $50 and said additional agent
salesman shall not be permitted to sell or uiter
to sell rs aforesaid except he have with him at
the time copy of the license granted 10 the
person for whom he acts, certified by the clerk
of the court from which the license was issued,
and the additional tax required by this act has
been paid, which said license and power Of ut
to ney shsi be exhibited whenever required by
any ttccr of the law within whose district the
agent proposes 10 operate. This section shall
not be construed to apply TO sales OF wines, ar
dent spirits, or malt liquors, cider, or any mix
ture thereof Any sample merchant who shall
sell wine ardent spirits, malt liquors, cider, or
any mixture thereof, by Wholesale or retsil,
shall obtain the same license and pay the same
tax as other wholesale or retail liquor merchants.
Nothing in this section shall be so construed rs
to permit the sale of manufactured tobacco
by saihl lie under d sample merchants license,
but if any person other than commission mer-
chant shall sell or offer to sell by sample, card,
description, or other representation any uDman-
uf cturod tobacco, the hogshesd or box contain
ing the same from which the sample was taken
not being deposited in the city, town or village
where the same is offered for sale, shall be deem.
ed a tobacco sample merchant, and shall pay
the same license tax as wholesale liquor mer-
chants This section shall not be so construed
as to prevent any planter from selling all tobac-
% hr i'm al
Provided, however That nothing in this or the
section shall be construed to require
any lie nsed merchant or msnu'acturer who
has paid license tax of not less than 500 to
pay an additional tax for selling or Offering to
sell by sample either by himself or agent.
Virginia Pig metal is preferred by eastern