Staunton vindicator. [volume] (Staunton, Va.) 1860-1896, 1880-03-05
The New Liquor Bill.

The new liduor.ta bill, which takes the
place of the Moffett register law on the LIST
of Nav. has pissed both houses of the
Legislature, and been signed by the Cover
| nor.
The bill provides that the specific tax on
a license to sell by wholesale, wine, ardent
/ spirits, malt liquors. or any mixture OF
any Of them, shall be $500. There shall
also be paid an additional tax OF one-fourth
Of per centum on the gross amount of
sales made, which sliill be ascertained in
| the manner prescribed in the fifth section;
provided, however, that if any wholesale
dealer shall desire the privilege of selling
malt liquors only, the specific tax shall be
$3.50; and provided, further, chat the tax
OF oue-fourth of percentum shall not be
required upon sales of liquors actually
transported out of this Commonwealth.
The specific tax on q license to sell by
retail, wine, ardsnt spirits. malt liquors,
or any mixture Of any of them, shall be in
the country. or in towns or villages of one
| Thousand inhabitants or less, S62 90, and
i'll cities or towns, or villages exceeding
one thousand inhabitants, $125, and in
either case an additional tax on the
amount of purchase made Of II per CEN
tum on the gross amount OF such purcha-
| ses, which shall be ascertained in the man
ner prescribed in SECTION OF this act, ex-
I cept that when person sells by retail or
under bar-room Incense malt liquors only,
! in the country, or in a town under five
thousand inha bitants, his specific license
tax shall be $50
| The specific license tax on a bar-rOOm
liquor dealer Shall be as follows: In the
country, or in towns or villages of 1000
| inhabitants OF less, the tax shall be S62, 80
and an additional sum equal to Is per Gen.
| tum OF the rent Oh rental value OF that
part Of the building occupied by him, said
rent or rental value to be- ascertained by
the commissioner Of the revenue in the
manner provided by law on the assessment
of a license upon an ordinary; and in Cit
les or towns or villages OF over LOCO inhab-
| itants the tax snail be $125, and an
additional sum equal to Is per centum OF
| the rent or rental value OF that part of the
| building occupi, d, to be ascertained as
| heretofore provided.
Persons who have obtained licenses to
| keep ordinaries under sections "a and IS OF
| the act for the assessment OF taxes OF the
general law, and who desire the addition
al privilege of selling aldentspirits, wines,
malt liquors, CT mixture of any of them
shall be licensed and taxed therefor accord
| ing to the provisions of this act.
The license taxes imposed by this act
| shall be in lieu OF all tax upOL capital en-
ployed in any of the branches OF business
specified In the first section of this act:
The specific license tax on a rectlher
shall be $3.50, except that "a manufacturer
of ardent spirits may 1ectlfy spirits OF his
| own manufacture without additional tax.
| Each rectifier who shall desire to Sell by
wholesale or retail spirits so rectihed by
him shall be assessed with and pay the
| same tax which IS paid by other wholesale
and retail dealers in ardent spirits
| Every person licensed as a manufacture
er or distiller of alcoholic liquors shall pay
at the same time his license is granted a
| specific license tax, to be graduated and
| classified q. follows: The manufacturer
! who shall dlstill ten bushels or less per day,
$50; ten bushels and less than twenty per
day, $50; twenty bushels and less than thlr-
| ty per day. $75; thirty bushels and less
than forty-fve per day, sl25; forty-ive
bushels and less than seventy-tve per day,
5000; seventy five bushels and less than
one hundred per day, $3.50; one hundred
| bushels and less than one hundred and ff-
| ty per day, $500, and SO OH.
1t shall be the duty of every licensed
dlStiiler who manufactures brandy from
fruit to furnish to the commissioner of the
revenue copy of the returns made by him
| to the internal revenue assessor of the
| United States; and the commissioner OF
the revenue shall require said licensed dis
tlller to make affidavit to the correctness
of such returns.