The Richmond Virginian. (Richmond, Va.) 1910-1920, 1916-12-12

Richmond for the year 1915, and
for subsequent years, and to pre-
scribe the license year for such
taxes. and to repeal portion of par
agraph of section (a) of ordi-
nance approved June II, 1916, con-
corning the levying OF taxes.
Be it ordained by the Council of the
city of Richmond:
]. That the license year for mer-
chants shall commence on the LIST
day of May and end on the goth
day of April in each year and every
person, firm or corporation engaged
in the business Of merchant shall. for
the license year commencing on the
lst day of May, one thousand nine
hundred and sixteen $3.50 and each
subsequent license year thereafter.
pay license tax for the privilege
of doing business in the city of Rich
mond, to be graduated by the amount
of purchases made during the proceed
ing period of twelve months from LIST
April to 31st March, inclusive. and
all goods. wares and merchandise
manufactured by such merchant and
sold or offered for sale il the city, as
merchandise, shall be considered as
purchases within the meaning of this
section; provided that this section
shall not be construed to apply to
manufa cturers taxed on capital by
the city. who offer for sale, at the
place of manufacture, goods. wares
and merchandise manufactured by
| them. To ascertain the amount of
purchases 1t shall be the duty of such
merchant on the st day of April Of
each year, or within ten days there
after. to make report in writing un-
l.. = -
Revenue showing his purchases az
above defined. and also goods, wares
and merchandise manufactured and
sold or offered for sale in the city
during the next preceding twelve
m onths. except such goods. wares and
merchandise as are manufactured by
persons. firms or corporations taxed
on their capital by the city The
form of the report required by this
section shall be prepared by and
printed in duplicate by the Auditor
of the city OF Richmond. and he by
him furnished 10 the Commissioner
OF the Revenue and hy said Commits
sioner distributed to- each person.
firm or corporation from whom IL
cense is required under this section
and said persons firms or corpora
tions shall properly fill out the said
forms and return the sa me to the said
Commiss' oner as above prescribed
Upon receipt Of the said reports
the Commissioner shall deliver the
originals to the Collector OF city
Taxes for collection and file the du-
plieates In his offlce with n proper
index and record of the same,
merchant who is beginning business
shall report thr amount Of goods
wares and merchandise purchased IN
order to commence business, includ-
ing those manufactured by him
20 he offered for sale at place
Of business other than that OF manu-
facture, and including the probable
amount ~ purchases he will make
for the residue Of the current license
year All other property OF such mer-
chant not offered for sale as ncr-
chandIse. shall be separately listed
and taxed as other property.
., For every license to a merchant,
firm or corporation mentioned in the
foregoing section. enga ged In the
business OF merchant the amount TO
be paid shall be graduated as fol-
lows:
(a) IF the amount Of purchases
shall not exceed one thousand dol
lars tsi ooo> the amount Of the Ii
cense shall he Ave dollars $50,
thl II the amount OF purchases
e&Ieel one thousand 10itAFS ~ ,u0bl
and do not exceed two thousand dol
lars f2 000) the amount Of the IL
cense shall he ten dollars 500
fcl II tho amount az purchases ex-
coed two thousand dollars s2.ooo)
and do not exceed two hundred thou
sand dollars $500. 0o0) the amount
OF the license shall he ten dollars
fsl0) ON the first two thousand dol
lars 's2.o oo) and twenty cents f2oc)
for each one hundred dollars tstoe)
or fraction thereof ~ -fss OF two
thousand dollars so, 000} UP 70 two
hundred thousand dollars ts2o0. oool.
(d) II the amour, OF purchases OK
coed two hundred thousand dollars
s2o0. ooo), the a!noLnt Of TIE license
shall he four hundrei and six dollars
(s40e) on the first two hundred thou
sand dollars $500. oG0l and ten cents
Goc) for each hundred dollars (s1o01