Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1877-09-12
The Mofett Register.
COMMONWEALTH OF VIRGINIA, !
OFFICE AUDITOR PUBLIC ACCOUNTS.
RIru11oSD 1877


RICHMOND, 1877.
The act entitled an ACT imposing tax, aud
prescribing the mode Of collecting the same, 90
the privilege Ct selling wine, ardent spirits, or
malt liquors. &c, commonly known as the
"Mcfetl liquor law" must. in order to It's be-
ing properly understood be consi 1ered 10 con-
uectiou with the act OF 1876 relating to the tax
on the sale of ardent spirits, &C.
fhe twenty second section OF the Mottett H.
quor law provides that ''all acts and parts OF
acts Inconsistent With this &C. are hereby re-
pealed.
10 view Of this provision | am Of opinion that
the present liquor law continues 10 force except
go far as it is repealed BY reason of inconsistent
cy With auy of the provisions Of the MoHett
law. To that extent the law Of 1876 is no.
| doubtedly repealed, and cannot, of course, be
enforced. Believing this to be correct rule of
construction, shall proceed to give sucb ex-
| plaoation oil the several sections of the Mottett
law IS seem to me to require 1t.
! FOUR CLASSES OF DEALERS.
Section |. There are four classes Of dealers
mentioned 10 the first section of sail act. to.
Wit -
Fnst. The wholesale dealer who sells in
quantities. OF Gse gallons or more.
Second Tie wholesale and retail dealer
vino sell 10 quantities of ole gallon or more.
| Third. The retail dealer who sells in quaint
ties not exceeding 67e gallons at any tine to
one Individual, not to be drunk within the
house or cartilage where sold, but to be d.liv-
| cred to the purchaser in bottles, &C., to be re
moved therefrom.
Fourth. The bar room dealer who sells to be
drunk at the place Of sale. and not to be taken
away from the place Of delivery.
Any dealer who desires to sell by retail and
also to be drunk at the place OF sale is re.
quired 10 take out separate license Tor each
privilege.
These are the several classes Of dealers emu.
nerated IN the section and penalty 10 lm'
posed for violating any OF its provisions.
Section 4. When dealer wishes to sell malt
liquors as we'll az alcoholic liquors under his
license an additional register will be required
and furnished.
Registers will be designate by the words
''alcoholic liquor register, y malt liquor reg:
ister," as the case may be. in such form and
ofsuch character as may be prescribed BY the
Auditor.
| THE OLD LAW AND The NEW.
Section G. Until the registers are ready for
use licenses to retail dealers and bar room deal
ers should b. granted, aod payments made un-
der the laws now 10 force, but subject, never.
theless, to the provisions Of this act. Should
the license be issued under the laws DOW in
force, as stated above,tbe commissioners should
embody in the certificate issued therefor that
It aoas issued subject to the provisions Of the act
entitled an act imposing tao, and prescribing
the mode Of collecting the san,e ON the privilege
of selling arine, ardent spirits, malt liquors., ]"
| &C., approved March 80, 1877.
When the registers are ready for use retail
dealers and bar room dealers who have been
licensed under the old law will act uoder the
pew, and those applying for license there
after will be licensed 10 pursuance of the
act Of the thirteenth day Of March aforesaid.
The dealer shall be entitled to credit Of ten
dollars (see section ~ paid for the use of the
register, 10 the settlement OF his taxes; aud if
be has paid the specific license tax for the cur.
rent fiscal year under the old law he shall not
DC required to pay the specifolicense tax uoder
this act, and shall, 10 addition, be allowed re-.
bate of one half where bis registered sales
towns of two thousand Inhabitants or less; and
where his registered sales amount to fifty dol.
lars. The same rule will apply TO section 7
under the new law.
| THE SPECIFIC TAX.
Section T. The specific license tax on retail
dealer OF bar room dealer shall be paid semi
| annually 10 advance half at the time the
license is granted aud The other half at the ex.
piraion of sx months, the amount of the tax
to be regulated according to the rule prescribed
in this sectio..
Each retail dealer. and bar room dealer, and
ordinary Keeper, shall, at the time the registers
| ynd nj of n hn
treasurer Of his city or county. upon the cert.
6cate of the commissioner Of the revenue, the
sum Of ten dollars for the use of each register
so fixed 10 bis place of business. This sum
must be paid in money, as the preceding section
allows credit for the same, to be deducted from
the tar Uhen paid.
10 addition to the specific tax and the ten
dollars paid for the use of the register as afore-
said, each bar room dealer and ordinary keep.
en- is required 10 pay an amount equal to two
and one bal cents upon each drink of wine or
alcoholic liquor, or mixture thereof, and one
half cent upon each drink of malt liquor sold
| by him.
| DUTIES OF RETAIL DEALERS.
| Each retail dealer shall, 10 addition to his
| specified lioeose.tax, pay a sum equal to two
and one. half cents upon each half plnt, or trac
! ional part thereof of wine &c. See the scale
in the law.
Each retail dealer shall keep book (see
section ~, 10 which he shall keep record of
alll;quors sold by him 10 quantities of more
| than one gaoo, ehowiug-
| l. The name of the person to whom sold.
.. The day of sale.
3. The number of gallons.
No specified license tax is imposed on the
| ordinary keeper under this act. He is taxed as
| provided 10 section IS, Revenue Laws, 1876,
| page S.
Section S. This section refers specifically to
the duties of the commissioners of the revenue,
and necds no explanation. The provisions are
plain.
Section 9. This section relates to the duties
oftreasurers. The proceedings under this sec.
tion 10 case of default in the payment of the
tax are summary. The provisions are plain.
SEVERE PENALTIES.
Section 10. This section imposes penalties
upon the retail dealer aud the bsr.room dealer
for falling to perform the duties REQUIRED of