The Valley Virginian. [volume] (Staunton, Va.) 1865-1895, 1875-04-15
NO. 8.
Merchants Licenses.

The following sections OF the tax-s;n :, -
lstion to merchants and samnle-n.r,hant. 81.
feet Important changes in the existing law.
0n et yer llcenss 70 merchant or mercantil4'
s. .ns I 80 so W pau sal, W siAauated as
,o.s a. onn o a.. ~ pulI.AHos snaId nsB
49, '.io VIC ~ where Va,oO'
oo "a nn Va 9 oe ~, ", ior az purchases
a' ~ iess .iall Soo,oVu lnere snaii %
pt'ae va VI ~ oeea ~ .ile PAW, od salu puf
upo on all p'lasIs 0i over SoooousH
ssss sn.n soo;ooo 12efe snail DC PAID tax Of
een GOO *aoo VI sau purchases IN ex
~ np "oa az over Soo.oV
a. 'ess man lyo,ouo .ere saii DC pSln tax
OIL ~ ceme us on .i'e sloo o1 saiu purchases IN e1-
cess % soo,oeo' ana upon MI purchases over
@ioo,ouo .neie shaii DC paiet tax OF lO cents on
every sloo III excess OF SiOo,oOO.
Inc TAX imposed uhder ana by virtue Of
this sectloh snali De IN lieu OF al tax TOR State
purposes OH Tue eapiIal accualiy employed by
saia merchant OF ihefcahtlie nrm IN ms bust
ness. Inc tax IN excess OF twenty dollars I'M
poSed by TINS section snail De PAID III equal IN.
staiHeuIs Oh TIC lotL VI 1antHry, !Otn q
April, lotii OF July, ana !oth OF OctoDer, IN
each year, ana shall be collected. IN the same
manner That icense-taxes are collected. Mer-
cnant taiofs, LUMBER merchants, furniture
hercna'Is' butchers. green Sfocefs' 9esiera !n
coal, ice, or WOOD, snail ne embraced IN thfs
section. But this section shall not authorize
any such person to sell WINE, arsent splrlts4
or mixture thereof.
ssAarpIE-MERcHAyTs
-,
tAuy peisoil WIZ si,al. SUI VI olei w 5 ss..
any ucsII iptoi " Soou' i0'' VI ,o l0se
~ ss.pe al, atI'os " NV -.
seitatloh 'eIoill VI oCliel W 1867 vi any "seis
Tor ttle sac OF ceHece,on OF oruers ny samPio
oi uescrptlve ms. suc s's 10 iui i..sncu .no
=. -. - supply Colnpany VI 'Ia, VI -!
slnii'I Goinl',iy, ana., NC uoeli,ca W oS s"
ple-He.cna',t' o.'t loIlls III TINS ac1 snail no
~ coiselue.. q. ~ pae.en. any es'ocn. NC
cll'.li' OF ihai''iaceulel i'oln eAlansS spese
lllei .. MS goous' wares VI iaeic'ialialso any
where III thc otate' nor sii'il II pfSVe'it th0
exnoitioh OF any properly Wnlcn inc person
eahioiIiS Is a'',.ioiiAc" W sIil "i'nout sa.h,
ple-inercfiailt llcense. - sli',li uoe rc laMIi
Ior any person VI pelSois " sui vi oher 70 SCH
any aesc'lptiol u soous, m"ies. OF hie.cnal-
dise' eSceps aftlcles iiitlIlactureu ny nm ~!
tllis o'a'e' ~ sa.hPs. 's'u p;tt 49, 49,
Ct iepiesSinatioil DIS aloiIs''I, "i.nou' iu"s
haVilig optatlet ileeiise tHeisAol lO'n sun
commissioner OF the revenue, winch hcens Sc
shail grant the pfvhese 70 sen any "nsse ny,
~ ;sa. h,4 is 1sa,, o,,t ~ tSs oonntr
or corporation where granted the clerk OF the
court of such county or corporation shall cer-
tfy thereon, with the seal of the court Affixed
that the officer signing the sal license is really
the commissioner or the revenue for the district
wherein the license issued an Il that his signi-
ture is believed to be genuine: Provided, That
it shall not be lawful for the clerk Of any
county or corporation court to furnish dny
certificate relating to the granting Of d license
thus obtained shall be a personal privilege, and
shall not be transferable, nor any abatement I'M
tina tax thereon allowed; nor shall license
granted any resident s;a,nple-nerchant be CON-
strued as authorizing any commercial traveller
or salesman who is a NONRESIDENT to sell under
such license. No county. city. or town, shall
have right to levy or collect a tax OH sam!
ple-mercllants. Any person or persons who
Shall sell o. offer to sell in violation Of this act
shall pay Il fine of $20J for fac first offence,
and $500 for each succeeding offence, the in
former to receive one-half OF the fine SO collect
ed: Provided. That in every case where there:
is failure to convict the infermer shall patr
all costs attending to the prosecution No.
thing in this section shall be construed to al
low nonresident sample-nerc!r.nts TO sell TO-
any person other than anilfact,rer or lIcs,iS.-
ed merchant. keeping an ordinary, or keeper
OF an eatins-louse without taking out addition.
al license required of resident MERCHANTS
uvo>-e.,,,,r ,,.rs
~ -, 49,
me spcclnc- llcense-1aS on every inefensat.
i',eci,alic, OF isaaht!iactulef LOT tne PRIV nss$
OF seii!hg by Sample, CART, description, shafi ~
n :
merchant VINO shall permit any person, except
a allly1sutnoflzea agent OF salesnlah: TO ssiI
unaer Ids liceIse o.ierWise I"itii 1or MS eAcia,
slVe use ana pene1e Siiall pay y hha ~, o1 voo
1or eaeh onsnce: Aroe1eea' Hoaete1' illat ~
agent or saiesh.an shasi ps pcf'ilLteo 10 seq nf
oler - se1. 's at0.st.iY, eAoci,' ~ law "'1
MN at lile 'inle inc LICENSE grIteu 70 tns person,
aef WON H. anu po w.
.. attorney from slu peIso'l' coiis.itus n.'l'
MS agent OF salesman 'of INC tl'ile pelis' Fo-
aaae@, H2:ecef mat aesil1iola. saiesiilell may
ne a:le~ea nhaer lhe 1oiioNals iesar'cs'o'l, ~;
For each agent or salesman employed 10 soil
as aforesaid there Shall be an adt'itlohai tax OF
$50, and said ad;lltsna agent or salesman shai1'
MOI be permitted to sell or o1er TO sell as =.
fores;id except he have with MIN at the t' n
copy o. the Incense gfan.ea e re Es!spH - tor
wnom ne ac5s, eelslHsa ~ unv e LEM % .ns
court from whlch the Incense was issueo, anu
GuQlCOn1l TAX FcQttlFcu by tillS dCL U0SfS
shall be exhibited whenever required by any
officer of the law within whose district the
agent proposes to operate. This section shall
not be construed to apply to sales Of wine, ar
dent spirits, on malt liquors. cider, or -ariY