The Richmond Virginian. (Richmond, Va.) 1910-1920, 1917-06-29

g. Watch makers and res% ss a5
pafrers with no stock /. !. u !. a 81 f. r. h
T. Wood sawyers With NJ ss "a
chine saws other than r04Ql&&
dealers u IN
Is. /. That the license yGAR z r.
merchants shall commences On ~ f
day Of May and end on tas 3ntA nf#
April in each year and svesx
firm or corporation enga4ed III -
business OF merchant shall 16HMt re a
cense year commencing on - s1&y
of May. one thousand nina hVS1 U
sixteen $3.50. and each su04&~~1 2f.ss
cense year thereafter. pay = lteo11 \
for the privilege Of doing b1G11
the City of Richmond. to - III 4
by the amount of purchases na<
ing the preceding period of N9gv
months from Ist April to Jl05 1(1T0k-
inclusive, and all goods. Nar1 Y 4
merchandise manufactured M ~
merchant and sold or offered 14 pa
In the city. as merchandise, ahG1l -
considered as purchase within - j
meaning of this section: provt64& txa4
this section shall not be co16tf "
apply to manufacturers taxed ~ e&1fz6s
tai by the city. who offer for - ~
the place of manufacture. goo4as WnrSs A
and merchandise manufactnr90 ~
them. To ascertain the amount ~ III.
chases 1t shall be the duty % erck
merchant on the list day ~ Arm n
each year. or within ten days sSsts.
after. to make report In writing -
oath to the Commissioner Of ~ loyA
enue showing his purchases a1 0hovA4s
defined. and also goods War69 ard
merchandise manufactured anA 80 81 j
offered for sale In the city -Am&3G - =
next preceding twelve months, GdSooo&
such goods wares and merchan1ioo =
are manufactured by persons. nrzle "
corporations taxed on their c4ptEal ~
the city. The form OF the repeFt -
CURED by this section shall - p9e1ne.
ed by and printed In duplteato ~ -
Auditor of the City Of Richmon4 - h
be by him furnished to the Conl
sioner of the Revenue ana ~ enR
ComHtssioner- distributed 4o=oac1-Do
son. firm or corporations from 49, =
license is required under thte ooe1taa
and said persons. firms or c0rpo&045onn
shall properly fiil out the aald taai
and return the same to the oot1 coe4
missioner as above prescFibel. uboa
receipt of the said reports the Co1lnao.
sioner shall deliver ths origtna1s u
the Collector of City Taxes tor ees1o1s
ton and file the duplicates n - olleo
iAi q pIop0F luUcA anu I00Q&W
same. A merchant. who u heg4nG1nfs
business shall report the anAounx q :
goods. wares and merchandise pgroAan-
ed In order to commence hustuosO 1no1u1e \
ing those Manufactured " HI ~ =
offered for safe at q pfac1 6t 6UNlE0G1
other than that Of manufaetuFo odA
including the probable amount oe puf-
chases he will make for the re0iGae u
the current license year. All etAe1
property of such merchant not olIoeo4
for sale as merchandise. shalt ~ oopAr>
asely listed and taxed ~ other ptoye
erty.
2. For every license to ! msfcAAaG
arm or corporation mentioue6 u tn
foregoing section. engaged II tha ouai-
ness OF merchant. the amount 10 ~
paid shall be graduated ~ fci1oWe:
ta) II the amount Of purchases aAA3a
not exceed one thousand dollars III.
ooo). the amount OF the license shall "
FIVE dollars $50.
tb) II the amount Of purchase 81.
coed one thousand $4,000, and ~ NJ I
exceed two thousand dollars f99sao95.
the amount OF the license shail ~ tan
dollars 800.
Cc) II the amount Of purchases ~
coed two THOUSAND dollars tt1.0eo3 ana
do not exceed two hundred Thousand
dollars s2ooo.oeo) the amount 81 ths
license shall be ten dollars t41e1 IN the
frst two thousand dollars T33.BQ9y ana
twenty cents t30c) for each ono han.
dred dollars ts1eo) or fracti6a thereof
in excess OF two thousand cellars
fs2. noo) up TO two hundred Thousand
dollars H2tc.ooo). y Il
tde II the amount OF purchases ~ :. I
coed two hundred Thousand 1111HT1
t2on.eoo). the amount Of tho 1je1a1o
- - VI
14os) on the nrst two hundred t1oe-
sand dollars ts7oo, 900, ana - eeatp
tlnc) for each hundred dollaEo f114o9
In excess Of two hundred tA10nm4
dollars s20o.oeo,) X
That for the year 1915 -
tax shall he assessed on the Do8llnooo
already reported for STATE ta2 - - I
year ending April I. 1919. - &oeee
after the amount Of purchases ~
under this ordinance shall u
to the amount Of purchases r1oa
annually for each liespee - -
purposes OF State tAxatton. X \
3. The City Collector oAa11
~. upon the receipt Of tAe a0o
of merchant license taxsA - 1
collect all such licenses ~ ngs
ohants licenses shall b pa11 - 80
Collector on or before the II 1m1 =
June in each year and. unleo9 ~ -
there shall be added = psna11v 44go
per centum t5 per cent? Nn44 -
whole amount due ana tAo OS1toeeo9
IL hereby authorised 70 coIloe4 A11
rense and penalty In the -nnHlo
as any other tax. Any psrsoa taMo1
such taxes who shall prose6ut4 ~
ness after the LIST day of Junn 3nA
year. without having paid sueA
tax and penalty. or who shan -
com NV With Anv ~. TIA RnN1r11G111811rIx