Bristol news. [volume] (Bristol, Va. & Tenn.) 1867-189?, 1876-04-25
The New RevcntIc Laws.

AS an item of interest to our city
readers, we publish the following syn
| opis of the new State revenue law, ap
| plicable to cities Of over 1000 inhabi
| tants ;
Merchants TaX.-Merchants are re-
quired to pay on amount purchased
on the following basis 81 900, tan
50 ; $4,000, tax SO over $4,000 and
less than 500, 900, tax 40 cents ON the
SlOO ) over 100000 and less than SSH,-
COO, so cents on the 500 over $50, 900
and less than 500, 600, tax 20 cents on
the 500. This tax, imposed under
and by virtue of this section shall be
IN lieu of all tax for State purposes on
the capital actually employed in said
business. Merchant taiI0rs, lumber
merchants, butchers, green grOcCrs,
hucksters, dealers in coal, ice or wood
shall be embraced in this section,
Liquor merchants are taxed as fol-
lows; Wholesale or Wholesale and re.
tail dealers, specific tax $3.50, and also
additional on amount sales graduated
as follows: Under 81 ,OOO tax SO :
over 81 900 ana less than 81 800, S24 !.
over 81 800 ana less than So 500. $50 !,
over 81, 800 and less than 5000, SIS
over 50 900 and less thau $4,000, SIC.
over $40, 900 and less than Sl5, coo, S0B,
over $4,000 and less than 500, 900 SIP:
over 500, 600 and less than $50, 900, $40,
over $780, 900 and under $50, 900, $3.50,
Retail dealers tax 500. Privilege of
selling less than five gallons, but not
to be drunk where sold.
Ordinaries, specific tux S1OO, and an
additional tax of s per centum on the
annual rent III excess of 500 and Un-
der 81 600 over LOO and less than
$1,000, per cent. aud per cent. in
excess of $4,000. The law requiring
y per cent. tax on sa!es or ordiunrits
and retail dealers has been repealed.
Commission merchants specific tax
$50. II commissions exceed 81 ,0OO
tax $50, and $40 for each 81 900 in ex-
cess of 81 600.
Sam lie merchants 500, licenae to
run one year from date of issue.
Land agents specific tax $50 and
one-iourth OF one per cent. on sales.
Book agents specific tax SO.
General Auctioneers specific tax $50
in towns ofOver 1000 inhabitants. arid
81 on each thousand above 5 900.
Real estate auCtioneers specific tax
500 and one-fOurth of one per cent on
amount sales, and an additional tax of
500 for the privilege OF negotiating
loans upon real estate.
Tobacco auctioneers, specific tax $50:
common criers, specific tax, $40 :; re-
tail tobacco, snuff and cigars, specific
tax, 50 stock brokers, specific tax,
$3.50; private bankers, specific tax, $50
on capital of $4,000 or under; from
SO 600 to $4,000, 500; from $4,000, to
$50 200, Sl5O; from $4,000 or upwards,
21O; pawnbrOkers, specific tax $50;
manufacturers malt liquors, 25; COM
mereial brokers, specific tax, $50; board
ing houses specific tax, S, and ] per
cent on annual rent over 100; five per-
sons constitute n boarding house. .)-|
Bowling saloOnsj specific tax. 25, and
an additional tax on each alley exceed
ing one; billiard saloons, specific tax.
so, and rs for each additional table
one; bagatelle tables, specific
tax, 10, and for each additional table
one; theatres, specific tax. 3
each performance, and per cent. on
gross receipts; public rooms, specific
tax, 25 attorneys at law, who have
been licensed less than five years, As,
more than five years. 25; physicians,
surgeons, and dentists, specific tax,
10, on those licensed less than five
years: more than five, 10, daguerrean
artlsls, speclnc tax, 40; agents for
renting houses, specific tax, 30; storage
and impounding, specific tax, on each
house, so, and on each lot 10, livery
stables, specific tax, 25, and an ad-
ditional tax of so cents on each stall; |
sale OF horses, mules, cattle, &C.,
specific tax, %.
Persons applying for license as a re-
retail dealer, and also keeper of an !
ordinary nhlafr hAth E.
$50: Separately they are 100 n piece.