Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1880-03-05


towns or villages CT 0OO inhabitants CT less the
tax shall be $62 SO and On additional sum equal
to 5 pei ocutum of the rent or rental value OF
that part ct tho building occupied by him, said
rent + rental value to DO aseettalued by the
commissioner or tho revenue 10 the manner
provided y law Oh tho assessment Of Iicopse
upon go c1uipary ard 10 cilits CT towss CT vii
apcs OF ever 00U inhabitants tho tax shall be
$l25 and an additional sum equal 10 Is per
cnntum Of the rent or rental value of that Part
Of the building occupied, TO be ascei tanned as
heretofore provided.
7. Any Licensed Wholesale liquor dealer may
also obtain license as retail liquor dealer upon
tic payment therefor of one half of the tax re-.
quirod 10 section of this &C., and shall com.
ply with all the provisions ct this act as to re-
lures and payment CT tax on sales as such retail
liquor deal,r. Any licensed retail liquor dealer
may also obtain license as bar room liquor
dealer upon tho payment therefor ct ono nalf
OF the tax qulred 10 scc!ion of this act, and
upon complying with all the requirements oil
law corccrniDg bar room liquor dealer, or
keeper OF 40 ordinary who has paid tho license
| tax Imposed by tho 9th section of this act may
also obtain license as retail liquor dealer
upon tho payment tberafOr of Que half OF the
tax required Ia section of this act, and shall
returns aud payment OF lax on sales as such
retail liquor dealer aud any licensed bar room
Euuor dealer
s. The bond laken oil any Iioenst dealer unltr
tho 81 section OF this act shall be doomed for
leiied by his failure TO pay any pert Of The tx
required OF him by this act, and any ortion ~
to which there is such iaiuro Of payment may
| bu recovered Of him aud lis suroios in tho
| manner and with tho o)sts sp, CITED in the 9Th
| stc"lOn OF this act, and may, moreover, be COL
ltcted by tho treasurer 10 the manner therein
provided, and. IN the di crciou OF tho court,
his EoNnso forfeited
=. Persons who have obiait licenst TO keep
| irIlnarlos uader Sections II and IS OF tho sot
| Tor the assessment OF taxes Of the general low,
and who desire tho additional privilege of SELL
| Ing ardent spirits, wines. malt liuadrs, or a
mixture OF auy OF them, hllall bo he lused and
| taxed therefor scc)rhing to tho provisions of
| this .Ui.
10. The liecnsa lax . imposed by this act shall
| be 10 lieu OF oil lax upon capital employed in
| any nf tho tIai GAGS ni business spt fled in Tho
! lat stoi0n Of this sc:.
H. Tho spt chic he 'n6e tax 10 q rectiar shall
| hi J l1o. except that a manufacturer Of ariont
splits may rtnt!y spirits Of his n,Vn manufac-
| tnro WITHOUT addnonal tax. E,oh reetiirr
who shall d, sra TO N II hy Wholesale or retail
siliis =, r.cilicd by him shall be assessed with
| ind pay tho same tax which ia paid by other
| WhhlrasI and retail dealers in ardent spi!,s.
|! Every person he ,nseh az manufactures or
illlcr OF alcoholic Liquors shall pay at the time
his lioouan is granted "a 50, ciEc Iiosuse tax, to
| bn graduated anl classified "a follows: The
manufactured who shall mash and dstill 10
bushels or less per dsy, $50; lO bushels and
lnaa than 70 per day, $50; 20 bubhel, and luss
| than 80 per day. SIS; 80 bushels and loss than
15 per day. $l25; lj bushels and lels than Is
per day, SOD; IS hushols and less than 100
! per Gay. $3.50 100 bushels and lrs than $50
per day, $500; $50 Lushols and less than otO
per day, $lU0; 200 bushels and ls, than 25O
per day, $50; $50 bushols and less than 300
paT day, $500; and on eaoh 100 bushels per
day in txm 81 Of 300 ut tho rate of 5000 for oaob
100 bushels. Tho above dislier's sptc;io
liconso tax shall DO paid before o,mmen,iny his
operations and on tho payment Of suoh sno.
ctio lioonso tax tho manufacturer shall have
| tho privileges of selling the proauots Of his
Installations 10 Quantities not les, thun ono
gallon at MY place within tho Stoto of V,r.
GINA. The manufacturer of alcoholic liouors
by direct fermentation and disillation from no
! lnaco or t,on cider or fruits. when tho quantity
OF brandy shell not exceed 10 gallons, shall not
DO required to pay any tax When the nusu-
tiy exceeds 40 galloos, and tho disl;lle,v ~ rnn
less than three months, the disilIer of hrando
shall pay specific Iio,nso tax of SIO. bu, e
run more than threo months tho specific tax
shall DO $50. Ii shall be tho dutv of cvrrv
licensed dist!er who manufactures brandy from
fruit to furnish to tho commissioner Of the row.
enuo cory CT tho returns mado by him to the
informal revenue assessor of tho Uoited States:
and tho commissioner of tho revenno obon ro
quiro said licensed distler to mike afiJav;t N
the correctness OF such return. On poyment Of
the above taxes tho distilIer Of brandy shall hayc
similar privileges 10 regard to the sale Of brandy
nanu!ac urod by him to those granted to dis
tlllers CT whl,key. For manufacturing malt
liquors tho tax shall be $50, aud upon tho nav.
ment OF such specific license tax tho manntso,
turcr shalt have tho privilege of selling Tho Dro.
ducts Of his d;stillstion in Quantities in exccss
of gallons at any paco within the Stato of
Virginia. And tho said mapufaclurer NAV
have additional privilege of selling tho rro-
ducts OF his distillstica 10 quantities not less