The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1880-03-04


county or corporation copy OF said certifJ
cate. And It shall be the duty Of the trea.
snrers of the respective counties, cities. and
towns to collect, immediaieIy upon the re
ceipt OF certificates from the conn issioncrs
OF the rrveDue. a bereinbeiore required.
from every suc8 dealer the amount
with which he h ehargeable, az shown
By said commissioners certificate; and IL
shall be the duty OF every such licensed
dealer to pay the same immediately, and
upon his failure so to do for fifteen days Il
shall be the duty of the treasurer OF the
county or corporation to proceed TO collect
the same In The manner az now provided by
law for the collection OF other taxes, and
he shall have power to distrsin and sell
therefor; which failure shall also be
deemed forfeiture Of bis bond, and there
upon the treasurer shall give notice to the
Commonwealth attorney. who shall by
motion. upon ten days notice, proceed
against such dealer and his suIeties on his
bond for the amount for which be is so liza
BILE and the costs OF such motion, including
fee OF IS 10 such attorney; said motion to
Ike made before the court which granted the
license 10 such dealer and took said bond.
And the said failure shall also. in the dis
cretion OF the said court, be deemed a for
feiture Of bis license.
6. The specific license tax Oh bar-room
liquor-dealer shall be as follows: Tn the
country, or "a towns or villages OF one
Thousand inhabitabis or hess, the tax shall
be SG2 80 and an additional sum equal to 10
per cenlum OF the eeDt or 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 tbe
manner provided by law on the assessment
OF license upon an ordinary; and in cities
or towns or villages OF over one thousand
inhabitants the tax shall be 1926 and an ad-
dItional sum equal 10 Is per centum OF the
rent or rental value OF that part OF the
building occupied, 10 be ascertained as
heretofore provided.
Z. Any licensed wholesale liquor-dealer
NAV also obtain q license as a retail liquor
dealer upon the payment therefor OF one half
OF the tax required in section 4 Of this act,
and shall comply with all the provisions OF
this act as to returns and payment OF tax
on sales as such retail liquor-dealer. Any
| licensed retail Iiquor-dealer may also obtain
license as Il bar-room liquOr-dea'er upon
the payment therefor OF one bali OF the tax
required in section OF this act, and upon
complying with all the requirements OF law
concerning a bar-roOm liquOr-dealer; and
any licensed bar-room liquor-dealer or keep
er OF an ordinary who has, paid the license
tax imposed BY the 9th section Of this act
may also obtain license as a retail liquor
dealer upon the payment therefor OF one
bali OF the tax required in section Of this
act. ard shall comply with all the provisions
OF this act us 10 returns and payment OF
tax on sales as such retail liquor-dealer.
s. The bond taken OF any licensed dealer
under the I'd section Of this act shall be
deemed forfeited by bis failure TO pay any
part OF the tax required OF him by this act,
and any portion rs 10 which there Is snch
failure OF payment NAV he 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 colec'edby
the treasurer IN the manner therein pro-
vidcd, and. in the discretion Of the court,
his license forfeited. .
| Q. Persons who have obtained licenses to
| keep Ordinaries under sections "A and - OF
| the act for the assessment Of taxes OF the
general law, and who desire the additional
privilege of selling ardent spirits. wines,
malt liquors, or a mixture Of any OF them,
shall be licensed and taxed therefor accord
| ing to the provisions OF this act.
| 10. The license taxes imposed by this act
shall be in lieu OF all tax upon capital en-
poyed in any OF the branches Of business
| specified in the 1st section OF this act.
IL. The specific license tax on rectilier
shall be $3.50, except that manufactures Of
ardent spirits may rectify spirits OF his own
manufacture without additional TAX. Each
rectifer who shall desire TO sell by whole
sale or retail spirits so rectfied by him shall
be assessed with and pay the same tax which
| is paid By other wholesale and retail dealers
in ardent spirits.
II. Every person licensed rs manufac-
turer or distiler OF alcoholic liquors shall
pay at the time his license is granted spe-
cific license tax, to be graduated ana classl-
| fed as follows: The manufacturer who shall
mash and disiill 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,
1925; As bushels and less than - per day,
5000; 75 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,
9400: 200 bushels and less than 250 per day,
$3.50: 80 bushel. and less than 800 per day,
$500: and on each 100 bushels per day in eX-
cess OF 800, at the rate Of 5000 for each 100
bushels. The above disiilIer's specific license
tax shall be paid before commencing his
operations, and on the payment OF such spe-
cfic license tax the manufacturer shall have
the privilege Of selling The products OF his
lisiillatiOns in quantities not less than
gallon at any place within the State OF Vir-
cinia. The manufacturer Of alcoholic
| liauors BY direct fermentation and distiila-
ton firm pomace or from cider or fruits.
when the quantity OF brandy shall not cX-
ceed 40 gallons, shall not be required to pay
any tax. When the quantity exceeds 4O
gallons. and the disiillery is run less than
| three month";, the distiler OF brandy shall
nav specific licence tax OF $40; but
il run more than three months the specific
tax shall Ice $50. Ii shall be the duty OF
every licensed dIstiller who manufactures
brandy from fruitto furnish 10 the commits
sioner OF the revenue copy OF the returns
made by him TO the internal-revenue assess
or Of the United States; and the commis-
soner Of the revenue shall require said
licensed distiler 10 make aiildayi, 10 inc
correctness Of such return. On payment
oi the above taxes the distiller OF brandy
shall have similar privileges in regard 10
the sale OF brandy manufactured by MN
to those granted 10 distiliefs OF whlske!.
For manufacturing matt liquors the tax
shall he $50. and upon the payment OF such
snecifc license tax the manufacturer shall
have the privilege Of selling the products
Of his distllation in Quantities in excess OF
: Gallons at any place within the State OF
Virginia. And the said manufacturer may
have the additional privilege OF selling the
nroducts OF his disulIation In quanlnies
not les, than l gallon at any place withln
the state by paying in addition to the pee,hc
license tax above provided for the same tax
mon sales OF less than ) gallons As IS re,
onired OF retail Iouor-dealers: pso'ided
~ = -. idnnt r,nn nufaclurer oil VINE may