Shenandoah herald. [volume] (Woodstock, Va.) 1865-1974, 1876-04-06

Merchants have the privilege Of sell
ing whatever remnant they may have
on band at the close Of the year if thex
desire to discontinue business by paying
ON their stocks OH an.l ). the license to
be proportioned according to the length
of the time t has 10 ruD.
The law is so changed as to. make it
the duty Of retailers. Of liquor to- apply
to the county court Tor . license, where
they could heretofore obtain il from
a commissioners. It abolishes the per
cent. tax on sales. aud aakes it a spe-
ciic license tax. forfeAing absolutely the
license when they 10 not make the re-
turn and obtain the license required by
law.
If the privilege be to sell by retail on
ly, or only to be drunk st the place Of
sale. then in either case the specific tax,
in the country and in towns Of 2,00Aip.
habitapts and under, shall he $50, but il
in towns of over 1000 inhsbitants the
tax shall in either ease be $lO0s and il
the merchant shall deaiIe the privilege
of selling by retail OF to. be drunk at the
place of sale he Rs,y do 40 wpon the pay-
msnt Of S75 in the country and in towns
of $4,000 inhabitants and nnder, and
$3.50 IN towns ofoyer 1900 Inhabitants.
The tax Oh sample merchants remains
As it was last year.
f The tax on junk dealers has been
changed 50 40 to provide that "nothlne
contained in this section shall b con-
straed or operate to prevent any person
keeping foundry from exchanging his
new casting for old casting; provided
that nothing in this section shall be con-
strued to prevent any regularly licensed
merchant in the country, or in towns
having population of two Thousand OF
less. from buying or trading for rags,
old iron, or other articles of junk unless
there b regularly licensed junk dealer
within three miles Of his place Of busi-
ness; such merchants to be subject at all
limea to the same condition Of hspec.
ton as = regular junk store
Real estate auctioneers are allowed
to negotiate loans upon real estate, but
for the privilege they are required to
pay in addition 10 their regular license
city dollars.
There is no material change in the
law on the manufacture of liquors, ex,
cept that grape liquors heretofore ex'
empt, are brought in.
The law AZ TO common eriers Is amen,
ded 80 Is to prevent towns of less than
500 inhabitants lsvyiRg any tax upon
them in addition to the State tax.
The specific lieense.tax on every at
torney at law who had been licensed for
less than Eve years is to be fifteen dol
lars, aud on attorneys who have been
licensed and praotised for Eve years and
more twenty-five dollars; provided that
where the receipts of any attorney at
law are less than $500 per year, then he
shall not be required to pay but fifteen
dollars.
The specific license tax on every phy-
s,cisn, surgeon or dentist who has been
licensed for less than ave years is to be
ten dollars, and on every physician, sur
geon or dentist who has been licensed
and practiced for FIVE years and more,
shall be fifteen dollars.
The specific license tax to keep liv-
cry stable in the country and in towns
of less than two thousand inhabitants
10 to be fifteen dollars; and in towns OF
two thousand inhabitants and over
twenty-five dollars; and an additional
tax of fifty cents for each stall therein
And herein shall be included as stalls
such space As may be necessary for one
horse to stand, and in which horse il
or may De kspt.-Rieh. Dispatch.