The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1877-02-19
gMOFFEFT's lIQuoR REGISTER.
THE MAIN PROVISIONS OF THE BILL AS
REPORTED-A STRONG EFFORT MADE TO
SECURE IT'S ADOPTION.

The Finance Committee on Friday re-
ported to the House the bill to impose tax
upon the consumption of liquors and to
compel the use, Of q register. The bill i'm.
poses a specific tax OF ten dollars upon all
ordinary and bar-room keepers and retail
dealers for the use Of the indicator or re-
gister. 1t requires ordinary and bar-room
keepers to register every drink sold by
them, and imposes tax OF two cents on
each drink Of wine, alcoholic liquor, or mix
lures thereof, and one-half OF cent on each
drink OF malt liquor sold by them. Fur
ther, it provides that they shall keep two
registers where they desire to sell both malt
and alcoholic liquors.
Retail dealers are required to keep re-
gister, and register every half pint or frac-
tional part thereof sold by them, and are
required to pay tax of two cents thereon;
that is to say, two cents on half pint, four
cents on pint, six cents on pint and
half, and so on up to five gallons.
WHOLESALE DEALERS.
The wholesale dealer is not required to
pay any tax except where he sells to resi-
dent OF the State OF Virginia other than a
licensed dealer, when he is required to pay
a tax OF thirty-two cents per gallon, and
they are required to report all such sales to
the taxes as other dealers pay them.
MANUFACTURERS AND D1sT1LLERs.
All manufacturers and distillers Of ardent
spirits are required to pay the same taxes
as a wholesale dealer where they sell to
residents other than licensed liquor-dealers.
Both wholesale dealers and manufacturers
are required to keep record OF all liquors
50 sold to others than licensed dealers un-
der severe penalties for failure to make the
proper entries. It is provided, however,
that nothing in the sections relative to
Wholesale dealers and manufacturers shall
apply to the sale OF liquors to non-resi-
dents.
.-. DRUGGISTS.
The bill expressly places druggists who
retail liquors on the same footing with deal
ers, and requires the same license and taxes.
DUTIES OF COMMISSIONERS.
The commissioners OF the revenue are re-
uuired to visit the places Of business OF all
| licensed liouor-dealers within their respec-
tive districts just previous to each term OF
the county or corporation court, and to
carefully examine the register, take down
and record in book kept for the purpose
the number Of drinks Of wine, alcoholic
and malt liquors registered as sold within
the last month by any bar-room or ordinary
keeper, and the aggregate number OF gal
Ions, or fractional parts thereof, OF alcoho.
lie and malt liquor sold, registered as sold
by any retail dealer, and certify the same to
the Auditor and treasurer of the county OF
corporation within five days. And the
dealer is required to pay the tax so reported
within five days. The commissioner OF the
revenue is also required to report whether
the register has been tampered with and is
in good order, and whether the dealer has
complied with the provisions OF the act.
OTHER FEATURES.
The remaining sections refer to the taking
out of licenses and giving bonds by dealers,
and prescribe heavy penalties for attempts
to defraud the Commonwealth. For com,
missioner to cofude with dealer would be
felony. The Auditor is to employ an inspec'
tor OF registers at 1000 per annum. to give
instructions in the use OF the instrument.
It is certain that the bill will be warmly
supported by many influential legislators.