The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1880-01-09
Mr. Fulkerson's Prop osed New Liquor

The senate Dill lmposiUp tax. auo ptc-
scribng regulations for collecting the same,
on the privilege OF selling wine, ardent
spirits, or malt liquors within the limits OF
the Commonwealth, Tor the support OF the
government and 10 pay the interest on the
pubic debt. The law as proposed is very
similar TO the law In force before the Moi
fett law was passed. The specific tax to
sell by wholesale is fixed at 5000; and there
shall also be paid an additional tax Of one
fourth OF per cent. on the gross amount
Of sales: provided that this tax shall not
be required upon sales OF liquor actual
" transported out OF this Commonwealth.
To sell by retail the tax is fixed at S62.50
in the country and country towns Of less than
1000 inhabitants. and in cities and towns
exceeding 1000 1925, and an additional tax
OF one bali OF l per cent on the gross
amount OF such sales: provided that there
shall be no tax upon sales of retail OF IL
quors that may be man afactured. distilled,
or rectifed in the State. Wholesale and re-
tail dealers are to make quarterly returns
on the lst day OF August, November, Feb
ruary, and May TO the commissioner OF the
revenue. The specific license-tax on bar.
room liquor. dealer shall be $50 in the c0un-
try and country towns, and Si00 in cities
and towns OF over 1000 inhabitants, and
an additional sHm equal to S per centum OF
the rent or rental value Of tie building oc-
cupied, 10 be ascertained 6y the commits
sioner OF the revenue. Any licensed whole
sale liquor-deaier may also obtain retail
license upon the payment OF one bali OF the
tax on retail dealers as stated above.
The specific lcense.taX for an ordinary in
the country or country towns is fixed at
S75, and in cities and towns OF over 1900
inhabitants $50. In each there snail be an
additional tax OF s per cent. on the annual
rental over 500 and under $1,000, and in
excess OF 1000 and under $1,000, per
centum; and tax OF 3 per ccntum upon
the annual rent in excess OF $1,000. The
Iicense.taX in this act shall be in lieu OF all
tax upon capital employed in any OF The
branches Of business herein specified. The
specific tax on rectifier shall be 5000, eX-
cept that q manufacturer may rectify his
spirits without additional tax; but il he de-
sires 10 take out license to sell by whole
sale and retail he shall also pay the tax on
wholesale and retail dealers. Druggists
who desire to sell liquors shall take out 4
retail license; but the law shall not apply
to The use OF liquor in the preparation OF
medicines.
Every person licensed as a manufacturer
or distiller OF alcoholic liquors shall pay at
the time his license is granted specific
license-tsx, to be graduated and classified
as follows: The manufacturer who Shall
mash and diStill 10 bushels or less per day,
$50; 10 bushels and less than 20 per day,
$50: 30 bushels and less than 30 per day,
S75; 30 bushels and less tbln As per day,
Sl25; 45 bushels and less than 70 per day,
$500; 7j bushels and less than 100 per
| 4. hnc ko1a
$50 per day, $500; $50 bushels and
less than 200 per day, s4OO; 200 bushels
and less than $50 per day, $3.50; $50 bush
els and less than 800 per day, $500; and on
each 100 bushels per day in excess OF 300,
ut the ra,p Of 5000 for each 100 bushels.
The manufacturer CT alcoholic liquors by
direct fermentation and distllatiOn, from
pommec or from cider, or fruits, including
grapes, wEen the quantity OF brandy made
shall not exceed 80 gallons, shall not be re-
quired to pay any tax. When the quantity
exceeds 40 gallons, and the di>tillery is run
less than three months, the distilIer OF bran
dy shall paya specitic-Iicense tax OF $40; BAT
II run more than three months, the specific
license tax Shall be $50. On payment o
the above taxes, the distiler OF brandy shal
have similar privileges in regard to The salt
OF brandy manufactured by him to those
granted to dislilcIs OF whskey. For man
ufac.uripg malt liquors the tax shall be 600
And upon the payment Of such specimen
, cense tax the manufacturer shall nave th
priyile.e OF selling the products OF his dis
Ullation in quantities in excess OF hve Gai
, Ions at any place within the state OF VII
cinia. And the said manufacturer may haV
the additional privilege OF selling the pro
duets Of his distllatiOn in quantities not les
than one gallon, at any place IN the state
by paying, in addition to the spcclh
: license.taX above provided for, the same Ia
A upon sales Of less than five gallons as al
I required Of retail liqu0r-dea!ers.
, The following is an estimate OF the revt
, nue. TO he derived from licenses under TN
! substitute for Moffett bill offered by Sen;
Q tor FulkersOn