The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1884-04-03
SAMPLE MERCHANTS.
WHAT TAX THEY MUST NOW PAY

Provisions OF the Act or Assembly Passed ut
the Recent session What Drummers are
Charged.
The following is from section 81 Of the
tax bill:
sANPLE-MERcHANTs' LICENSES.
81. For the privilege OF selling by sam
pie. card, description, or other representa-
tion, any person, firm, or corporation, in
order to obtain the right to exercise the
same, shall pay S75; and any sample-mer.
chant who shall permit anv person except
a duly-authorized agent or salesman TO sell
under his license, otherwise than for his
exclusive Use and benefit, shall pay fine
OF $500 for each offence. No agent or
salesman shall be permitted to sell, or offer
to sell as aforesaid, except he have with
MIN at the time the license granted to the
person for whom he acts. and duly-exe-
cuted power OF attorney from said person
constituting him his agent or salesman.
For every agent or salesman en-
ployed to sell as aforesaid. by any per-
son, firm. or corporation, there shall
be paid SO, in order to obtain the privj-
lege aforesaid; and no agent or salesman
shall be permitted TO sell or offer to sell,
rs aforesaid, except he have with him at the
time certificate from the Auditor OF Pub
lie Accounts, or the commissioner Of the
revenue issuing the license, that the license
to the person for whom he acts has been
granted, which certificate shall also state
the name Of the person or firm to whom
the license was granted. and the name Of
the agent or salesman using the same and
.,h n aft
shall be exhibited whenever required by
any officer of the law or private citi-
zen. Sales OF wine, ardent spirits,
malt liquors, cider. or any mixture
Of any OF them by sample, shall be
limited to sales by wholesale, and any
person who desires to sell wine, ardent
spirits, malt-liquors, cider, or any mixture
Of them, by sample, may do so upon pay
ing the same amount that is required to be
paid by the wholesale liquor-merchant.
This section shall not be so construed as to
prevent any planter from selling all to-
bacco raised by himself, by sample or
otherwise. Nothing in this or the pre-
ceding section shall be construed to re-
quire any licensed merchant or manufac-
turer who has paid for his merchants or
manufacturers license an amount OF not
less than SO, 10 pay an additional amount
for selling. or offering to sell, by sample,
either by himself or agents; but before
any merchant or manufacturer shall be
authorized TO sell either by himself or
his agent. he shall obtain a certificate
from the commissioner OF the revenue OF
the county or corporation in which he is
licensed showing that he is conducting a
bOnd.fde mercantile or manufacturing
business in such county or corporation
and has not taken out = merchants or
manufacturers license TO avoid the pay
ment OF the assessment on sample mer-
chants; and no county. city, or town other
than that in which such merchant has his
place OF business shall impose any license
tax upon such merchant for selling by
sample: and any sample merchant who
shall hire his license 10 another, or allow
the use OF the same to any other per.
son. firm. or corporation shall forfeit
such license; and the person, firm, or
corporation using such license shall pay
fine OF $3.50 for each offence; and any
person, firm. or corporation who may be
found using license not granted by the
officers authorized by chapter OF tins act
to issue such license, and any person, firm,
or corporation using any such license in
this State, and which is ascertained to be
fraudulent. such person, firm, or corpora
ton shall be deemed guilty of a misde-
meanor, and on conviction shall be fined
$3.50 and imprisoned for one year: and
provided further, that this section shall ap-
ply alike to resident and nonresident sam
ple-merchants.
All licenses must now be paid in money.
An application will not he considered un-
less accompanied with the money.