The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1877-09-11

his registered sales amount to twenty-five
dollars in the country or towns OF two thou
sand inhabitants or less and in cities OF
over two thousand inhabitants where bis
registered sales amount to fifty dollars. The
same rule will apply to section under
the new law. 90, .r
= ,1rBBiE rBE, sfEc1rIt TAX. ~
Section l.. The specific lieense-tax on re-
tail dealer or q bar-room dealer shall be paid
semi-annualIy In adyanca-one half at the
time the license is granted and the other
half at the expiration Of six months, the
amount OF the tax to be gulated according
to the rule prescribed in this section.
Each retail dealer, and bag-room dealer,
and ordindrv.keeper, shall, al the time the
registers are fixed in his place OF business,
pay to the treasurer OF his city or county,
upon the certificate OF the commissioner OF
the revenue, the sum Of ten dollars for the
use OF each register so fixed in his place OF
business. This sum must be paid in money,
as the preceding section allows a credit fer
the same, to be deducted from the tao rhen
paid. f-..
In addition to the specific tax and the ten
dollars paid for the use OF the register as
aforesaid, each baT-room dealer and ord'na-
ry-Eeeper is required to pay an amount
equal to two and one-half cents upon each
drink OF wine or alcoholic liquor, or mix
ture thereof, and one-bah eesta upon each
drink OF malt liquor sold by him.
DUTIES OF RETAIL DEALERS.
Each retail dealer shall, in addition to bis
specific license-taX, pay sum equal to two
and one-haIi cents upon each hali-pint, or
fractional part thereof, Of wine, &c. Sec
the scale in the law.
Each retail dealer shall keep book (see
section 11), in which he shall keep record
of all liquors sold by him in quantities Of
more than one gallon, showing
/. The name OF the person to whom sold.
,. The day of sale.
3. The number of gallons.
No specific license-tax is imposed on the
ordinary-keepcr under this act. LIE is taxed
as provided in section IS, Revenue Laws,
1876, page s.
to the duties OF the commissioners OF the
revenue, and needs no explanation. The
provisions arc plain, -. r. 49,
Section 9. This section relates to the du-
ties of treasurers. The proceedings under
this section in case OF default in the pay
ment Of the tax are summary. The provi-
sons are plain. .l..-. ..s. ~.
:, SEVERE PENALTIES.
Section 10. This section imposes penal
ties upon the retail dealer and the bar-ro6m
dealer for failing to perform the duties re-
quired of them under the fifth section OF
said act.
The penalties are
First. He shall be deemed guilty OF q mis-
dcmeanor, and on conviction he shall be
fined not less than twenty nor more than
one hundred dollars, one third to 90 to the
informer, for which the dealer and his sure
ties shall be liable on his bond, &c.
Second. For second violation OF the pro-
visions OF section ) he shall forfeit his
license, which shall not be renewed for one
year.
In ANY prosecution under the said tith
section the person prosecuted shall be al
lowed to testify in his own behalf.
- WHOLESALE DEALER.
Section II. This section relates
/. To the wholesale dealer.
=. To the wholesale dealer and the retail
dealer.
First. The only tax required OF the
wholesale dealer is a specific tax OF one
hundred and fifty dollars. 4 license to sell
by wholesale includes only the privilege to
sell in quantities Of Jfue gallons or more.
See section of said act.
The wholesale dealer is licensed in the
manner prescribed in the act for retail
dealers and bar-room dealers.
Second. The wholesale dealer may also
sell by retail, under license as g wholesale
and retail dealer"
II both privileges are united the dealer
shall pay an additional specific tax OF 500,
and is restricted in his sales to quantities OF
one gallon or more. He cannot sell in
smaller quantities than one gallon under
this license.
WHOLESALE AND RETAIL.
The wholesale and retail dealer is required
to pay the further sum OF forty cents on
every sale of one gallon, and ten cents 4
gallon on each gallon in excess OF one up to
and including five gallons where he sells to
persons for consumption in this State.
Where he sells to the trade-that is, to the
retail dealer or bal-room dealer-this tax is
not imposed, nor is it required when liquors
are sold for transportation and consumption
beyond the limits OF the State.
This section requires book to be kept OF
all sales of alcoholic liquors in quantities OF
more than one gallon. As this book is de-
signed to show the quantity sold upon
which a tax is imposed, it can only ap-
DIV to sales OF one gallon up to five gal
Ions, and therefore only to the dealer who
sells by retail exclusively, or to the whole
sale and retail dealer when he sells at retail.
Sales OF five gallons and over can only be
made by the wholesale dealer, upon which
sales no tax is imposed, and no sale OF less
quantity than one gallon is required to be
entered in book. The requirement, there
fore, that all liquor-dealers shall keep 1ull
and complete record OF all alcoholic liquors
sold by them must be limited to such as sell
in quantities OF from one to five gallons.
ii; 4 fEs.*
The wholesale liquor-dealer is required to
pay q specific license-taX OF one hundred
and fifty dollars, and to apply to the Court
for license to sell. He is not required to
give bond, nor to perform any other act
under the law. .'-.s. ~ ".
The retail dealer and the bar-room dealer
must also take out license, execute bono,
and pay the specific tax required by the OLD
law in which case he will pay none under
the new. There WIN be no tax imposed
upon sales made in tbeinteryal between the
time OF taking out the license and the time
the dealer commences his sales under the
register. From that time, however, he Will
be assessed and taxed according to the sew
eral sections Of the law relating thereto.
WILLIAM F. TAYLOR,
Auditor or Public Accounts.
A HANDSOME PRIZE. =" F" Company
Association sas offered beautiful prize to
the best shot in Company +, First Virginia