Shenandoah herald. [volume] (Woodstock, Va.) 1865-1974, 1877-02-22
Moffett's Liquor Register.

Inc inaOCe COmInlttee on FRIDAY re-
ported to the House the bill to impose a
taxupon the consumption of liquors and
to compel the use Of register. The
bill imposes a specific tax Of ten dollars
upon all ordinary and bar-room keepers
and retail dealers for the use of the
indicator or register. Itrequires 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 mixtures thereof.
and one-half of a cent on each drink of
malt liquor sold by them. Further, it
provides that they shall keep two
registers where they desire to sell both
malt and alcoholic liquors. .st,.-
Retail dealers are required to keep a
register, and register every half pint Or
fractional part thereof sold by them,
and are required to pay a tax of two
cents thereon that is to say, two cents
on half pint, four cents on pint, six
cents ON pint and q 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
a resident o. the State of Virginia other
than 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 COM
missioner Of the revenue, and pay the
taxes as other dealers pay them.
MANUFACTURERS AND DIsTILLERs.
AL 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
liouor-dealers. Both wholesale dealers
and manufacturers are required to keep
record Of all liquors SO sold to others
than licensed dealers under severe
penalties for failure to make the proper
entries. It IS provided, however, that
nothing n the sections relative to
wholesale dealers and manufacturers
shall apply to the sale Of liquors to non
residents.
DRUGGISTS.
TIE bill expressly places druggists
who retail liquors on the same footing
with dealers, and requires the same
license and taxes.
DUTIES OF COMMISSIONERS.
The commissioners of the revenue
are required to visit the places of bust
ness Of all licensed liquor-dealers with
LII their respective districts lust pre-
vious to each term Of the county or cor
poration court, and to carefully examine
the register, take down and record in a
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-rooIn or ordinary
keeper, and the aggregate number Of
gallons, or fractional parts thereof, OF
alcoholic and malt liquor sold, register
ed as sold by any retail dealer, and
certify the same to the Auditor and
treasurer Of the county or corporation
within FIVE days. And the dealer is re.
quired to pay The tax so reported with
in FIVE days. The commissioner Of the
revenue is also required to report
whether the register has been tempered
with and is in good order, and whether
the dealer has complied with the pro-
visions 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 Common
wealth. For a commissioner to collide
with dealer would be felony. The
Auditor is TO employ an inspector of