The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1880-02-02

} nalf OF the tax required In section Q
] this act, and shall comply with all the pre-
visions OF this act as TO returns and pay
ment OF tax on sales as such retail liquor
; dealer. Any licensed retail Iiquor-deale
: may also obtain n license a. bar-roor
iquor-deaer upon the payment therefor 0
: one half OF the tax required In section o
, this act, and upon complying with all th
requirements Of law concerning bar-roon
liquor-dealer. And any licensed bar-roon
lliquor-dealer may also obtain license as
retail iquor-deaer upon the payment there
, for OF one half OF the tax required In sec
ton Of this act, aud shall comply with al
tho provisions OF this act as to returns anC
payment OF tax on sales as such retail
liquor dealer.
8. The bond taken Of any licensed dealer
under the Cd section Of this act be shah deem
ed forfeited by his failure to pay any part o
the tax required Of him by this act. and any
portion az to which there Is such failure Of
payment may be recovered OF him and his
sureties In the manner and with the costs
specified In the 5th section OF this act, and
may, moreover, be collected by the trea.
surer in the manner therein provided, and
in the discretion OF the court his license
forfeited. 80
+ 81 The specific license tax on any person
10 engage In the business of keeping an or
dinary in the country, or in towns or vii
lagos baving population Of 500 or less,
shall be S75, and in towns and cities having
a population exceeding 500 shall be $3.50,
and In each case an additional tax OF per
centum on the annual rent over 800 and
under $1,000 per annum; and on the an
nuaI rent in excess of $1,000 and under
$4,000, 8 per ceDtum, and a tax OF 8 per
centum upon the annual rent in excess OF
81. 900. to be ascertained in the manner pro-
yided by law.
10. The license taxes imposed by this act
shall be in lieu OF all tax upon capital en-
ploycd in any OF the branches OF business
herein specified.
II. The specific license tax on rectifier
shall be 5000, except that manufacturer of
srdent spirits may rectify spirits of his own
manufacture without additional tax. Each
rectitier who shall desire TO sell by whole
sale or retail spirits so rectifed by him shall
be asses sed with aud pay the same tax which
is paid by other wholesale and retail dealers
in ardent spirits.
II. Every person licensed as a manufac-
turer or distiler OF alcoholic liquors shall
pay, at the time bis license is granted,
srectic license tax, TO be graduated and
classified as follows: The manufacturer
who shall mash and distil 10 bushels or less
per day, $50 10 bushels and less than 20
per day, $50; 90 bushels and less than 80
per day, S75; 80 bushels and less than 45
per day, Sl25 4j bushels and less than 10
per day, 5000; 10 bushels and less than 100
per day, $3.50; 100 bushels and less than
$50 per day, $500; $50 bushels and less than
200 per day, S400 200 bushels and less than
go per day, 1850; 250 bushels and less than
300 per day, $500; and on each 100 bushels
per dav in excess OF 800, at the rate CT 5000
for each 100 bushels. The manufacturer OF
alcoholic liquors, by direct fermentation
and distillatiOn from pommee, or from cider
or irnits, including grapes, when the guam
tiy of brandy shall not exceed 40 gallons,
shall not be required to pay any tax.
When the quantity exceeds 40 gallons.
and the disillery Is run less than three
months, the distiler OF brandy shall
pay specific license tax of $40; but il run
more than three months, the specific license
tax shall be $50. On payment Of the above
taxes, the distiller Of brandy shall have
similar privileges in regard 10 the sale OF
brandy manufactured by him TO those
granted to dstillers OF whiskey. For manu-
featuring malt liquors the tax shall be $50;
and upon the payment OF such specific license
tax The manufacturer shall have the privilege
of selling the products OF his distllation, in
quantities in excess OF FIVE gallons, at any
place within the State OF Virginia. And
the said manufacturer may have the addi-
tional privilege OF selling the products OF
his distillatIon, in quantities not less than
one gallon, at any place within the State by
paying, in addition TO the specific license
tax above provided for, the same tax upon
sales Of less than five gallons as are required
of retail lIquOr-deaers.
13. Any druggist who desires to sell wine,
ardent spirits, or malt liquors, or any mix
lures thereof, or alcoholic bitters, shall be
required, before he does so, to take out a
retail liauor-deaIer's license; and he shall
in all respects be deemed retail liquor
dealer, and be subject 10 the requirements
OF this law: provided the provisions Of
this act shall not apply 10 liquor used by
any G.uggist in the preparation OF medi-
cine.
IA. The specific license taxes imposed in
this act shall be payable quarterly in ad-
vance-that is to say, on the first days OF
May, August, November, and February re-
spectively: provided that no license tax
shall be assessed for less period than one
quarter OF year.
10. IL shall be the duty of the judge of the
circuit, county, or corporation courts to
give this act in charge 10 the grand jury at
every regular grand-iury term of their re-
speclive courts, aud to send before the grand
jury, fhe constabes, and the commissioner
OF the revenue, with the view of ascertain
ing whether any person in their districts is
engaged in the sale Of liquors without q
license, as prescribed in this act.
16. The act Of Assembly entitled an act
imposing a tax and prescribing the mode OF
collecting the same on the privilege OF sell
ing wine, ardent spirits, or malt liquors
within the limits OF the Commonwealth, for
the support of government and 10 pay the
interest on the public debt, approved March
30, 1877 chapter Ga, Acts OF 1874, to
regulate the granting of ordinary and other
licenses in Giles and Bland counties; chap
Ter 2l5, Acts OF 1883, to submit the
granting Of license 10 the voters OF Glade
Springs, and all other acts and parts OF acts
in conflict with this act, are hereby re-
pealed.
II. This act shall be in force from its pas
sage.
LIST OF THE NEW JUDGES.
The following is a complete list OF the
Judges elected by this General Assembly:
Acco'mac.-T. c. Pdrrdmore.#
Abe marle.--Hezekiah Iaj lor.
Ale xsndria Cily.-A. w. Chiffon.
Ap,eghany aud Craig.-Paris V. Jones.s
Bmeiia.-F. X. FdrTdr.H
Amherst.-Willam III lard, Jr.E
Appomaltox.-Henr T. Pdrrfsh.s
Augusa.-J. NJ Quarles.*
Bath aud Highand.-James W. WarwicS.*
Bedford.-hiicsjab Davis.
Bland and Giies.-RODert Wiley.*
BTunswick.-F. f. Buford.s
Buckingham.- Alexander :. Halls
Campbell. John X. Mcdaniel.
Caroline.-Th0mas n. Welcb.N