Shenandoah herald. [volume] (Woodstock, Va.) 1865-1974, 1877-04-05
LICENSES DEFInED.

liquors within the limits of the Com
monwealth -
LICENSES. DEFInED.
l. Requires license for the sale of
liquors and wines, A license to sell by |
wholesale shall Include only the priYi-
lege to sell five gallons OF more by |
wholesale and retail one gallon or
more; and by retail only not exceeding
five gallons at any time to one indi- |
vidual, to be removed from the place
of sale. A license to sell to be drunk |
at the place where sold shall be known
as a bar-room license, and the liquor
shall be drank at the place Of delivery.
HOW OBTAINED.
2. Prescribes the manner Of applying
! for and obtaining a bar-room license,
the person receiving q license to exc
cute bond with good security for the
faithful performance ofall the require
ments OF this act, and to make oath
that he willn violate its provisions.
| THE BELL PUNCH OR REGISTER.
8. Directs the First Auditor to cause
the construction in sufficient numbers,
| by letting to the lowest responsible
bidder, an apparatus to be known as a
''bar-room register" and provides for
its distribution to those required to use
it; the cities to be first supplied.
| HOW IT IS TO BE USED.
/ i. The commissioners of the revenue
in their respective districts, to cause
each register to be firmly fixed in a con-
| spicuous place Of the bar-room, or room
Of delivery Of the licensed dealer. and
additional register to be used when malt
! liquor is sold, and both to be suitably
marked. The commissioner to inspect
the registers from time to time, and to
see that they are kept III order, etc.
/ 5. Prescrlbes the manner of op5rat-
ing the registering apparatus in the
presence Of the purchaser or person to
whom any wine or liquor is deliveree.
The sale of each half pint or fraction
thereof, OF of every drink, shall con-
st:tute the unit or basis Of taxation,
and require one movement of the crank.
THE SPECIFIC LICENSE TAX.
6. Licenses may be granted under
the law now in force until the Auditor
is ready to put this act into operation.
/ When the registers are issued each
licensed dealer shall, upon payment by
him under the provisions of the act.
have 4 credit Of SO paid for the use Of
the register. Ifhe has already paid the
specific license tax for the current fiscal
year, he shall not be required to pay the
specific license tax required by this act.
! I. The license tax on retail liquor
dealers or bar-keepers, payable semi
annually in advance, shall in the coun-
or less. be $50; towns having over
1900 inhabitants, 800, and the tax on
those desiring a license for each busi-
ness shall respectively be, il country or
city. SIS and $50; but in either of the
above cases the tax On any dealer shall
be one half Of the figures named when
the other half IS realized from The tax
accruing from the use of the register.
This is really equivalent to a reduc-
ton Of the present Ncense-tax fifty per
cent.
THE REGISTERED TAN.
/ The charge for the use Of the register
IS $40 in advance. In addition TO the
specific tax, each bar-keeper shall pay
. cents on every drink ofwine or
alcoholic liquor, and half a cent on every
drink Of malt liquor sold by him; and
each retailer . cents on each half pint
or fractional part thereof Of wine Or
alcoholic liquor sold by him up to one
gallon [nlaking 10 cents, and on each
gallon in excess Of one up to five, ten
cents per gallon-the latter sales to be
recorded in a book kept for the pur-
pose.
s. Prescribes the manner o. ascer-
tanning monthly the registered and
recorded taxes required in the proceed
ing section, and the commissioner to
report to the county or corporation
court whether the licensed dealer has
complied with the provisions Of this
act.
PROVISIONS TO INSURE COLLECTION.
9. Provides for the collection of the
taxes, and the enforcement ofpaynents
in case Of failure to pay within five
days.
10. Prescribes a fine Of $40 to 800
-one-thrd to 60 to the informer-on
any bar-rooin keeper or retailer who
wilfully fails to perform any duty
required of him by the fifth section-his
sureties to se liable on his bond. The
accused shall be allowed to testify in
his own behalf. On second conviction
his license shall be forfeited.
TAX ON vHoLEsALE AND RETAIL
DEALERS.
IL. Wholesale LIQUOR dealers
sell less than five gallons. and 10 pay Il
specific tax of $50. Wholesale and
retail liquor dealers to sell one gallon
or more, pay a specific tax of $3.50. and
the further sum Of 40 cents On every
sale of one gallon and ten cents on
each gallon not exceeding five. and be |
subject to all the provisions Of this act
in relation to retail dealers when in
quantities greater than one gallon, for |
consumption within this State, to
persons other than licensed retail and
bar-room dealers. The object Of this |
provision is to reach consumers who dol
not buy from retailers Or at bar-rooms.
| The dealer is required to keep a record |
of all alcoholic liquors over one gallon |
sold by him, and make a monthly |
report thereof, verified by cath, etc.
The method Of collecting the accruing
| tax is prescribed; also heavy penalties |
for falling to pay, or for making a !
| fraudulent entry or return.
TAX ON DISTILLERS.
II. Prescribes a graduated license
tax on manufacturers or distillers rang
ING from $50 to $500. according TO the i
daily mash Distillers of liquors from |
fruits are exempted, but made subject
| to the license tax and provisions Of the |
general assessment law Of 1896.
Distillers who pay this tax may sell |
five gallons or more of bis distillation
at any place in Virginia, but if he sells
less, will have to pay forty cents upon |
the first gallon and ten cents per gallon |
up to FIVE, if sold to other than licensed
dealers. He shall keep q book. ETC.,
as required by the lth section.
TAX ON DRUGGISTS, ETC.
10. Druggists desiring to sell wines
and liquors to take out retail liquor |
dealers license. THIS act not to apply |
to liquor used by any druggist in his
business in quantities not cxraedino ono |