The Richmond Virginian. (Richmond, Va.) 1910-1920, 1917-06-28

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4. Wood sawyers with ma
chine saws other than, regular
dealers -.-.-.-...-s. J ~
IS /. That the license year Tor
merchants shall commence on the III
day Of May and end on the 30th day 81
April in each year and every person.
arm or corporation engaged in ths
business of merchant shall. for the IL
cense year commencing on the list day
OF May, one thousand nine hundred ana
sixteen usl0. and each subsequent IL
cense year thereafter. pay a license M
for the privilege of doing business IN
the City of Richmond. to be graduated
by the amount of purchases made dur.
ing the preceding 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
In the city, merchandise, shall be
considered as purchase within the
meaning of this section; provided that
this section shall not be construed "a
apply to manufacturers taxed on capi-
tai by the city. who offer for sale. IT
the place of manufacture. goods, warss
and merchandise manufactured BY
them. To ascertain the amount OF pur.
chases II shall be the duty Of such
merchant on the LIST day OF April Of
each year. or within ten days there.
after. to make report in writing under
oath to the Commissioner OF the Rev.
enue showing his purchases ~ above
defined. and also goods. wares ana
merchandise manufactured and sold Or
offered for sale in the city durins the
GNXf-HYererfirD
such goods. wares and merchandise q
are manufactured by persons. frms Or
corporations taxed on their capital ~
the city. The form of the report rs.
CURED by this section shall be prepar.
ed by and printed In duplicate by the
Auditor Of tho City Of Richmond. and
be by him furnished to the Commis-
sioner OF the Revenue ana By said
Commissioner distributed to each pAr.
son. arm or corporation from whon .
license Is required under this sectioa
and said persons Arms or corroraffons
shall properly flil out the said forms
and return the same to the said Com.
missioner as above prescribed. Upon
receipt OF the said reports the Commis-
sioner shall deliver the originals e
the Collector OF City Taxes for eollec.
ton and file the duplicates In his ofIloo
with proper index and record Of the
same. merchant. who II bsginning
business shall report the amount Of
goods. wares and merchandise purchas.
ed In order TO commence business includ.
ing those manufactured by him 70 ybs
offered for saie at-a place Of BUSINESS
other than that OF manufacture ana
including the proha BILE amount Of pur.
chases he will make for the residue OF
the current license year. All other
property OF such merchant not offered
for sale as merchandise, shall be sepAY.
ately listed and taxed as other prop.
erty.
?. For every license to 4 merchant,
firm or corporation mentioned In the
foregoing section. engaged in the bust.
ness of merchant. the amount to be
paid shall be graduated as follows:
tal II the amount Of purchases shall
not exceed one thousand dollars t3i..
no0), the amount OF the license shah Be
Ave dollars H51.
tbl II the amount Of purchase *.
coed one thousand H,oon,. and do not
exceed two thousand dollars tsz.aee1,
the amount OF the license shall be ten
dollars tsio1.
tcp II the amount Of purchases ex.
coed two thousand dollars ts2,oeeg anil
dollars s2ooo,ooo) the amount OF the
license shall be ten dollars 800 on the
nrst two thousand dollars ts2.eonl and,
twenty cents ,aacp for each one hun.
drcd dollars (si0e) or fraction thereof
in excess OF two thousand dollars
$4,000 up to two hundred Thousand
dollars (s2cn ,nnn},
Ida II the arr at s~ Archsses az
aeed two hundred Thousand dollars
H2oo.ooo), the amount of the license
shall be four hundred and six dollars
S4osp on the frst two hundred thou.
sand dollars H2oo.ooo) and ten cents
Ioc, for each hundred dollars f9itol
in excess of two hundred thousand
dollars ts2oo.noo.>
That for the year 1919 the license
tax shall be assessed on the purchases
already reported for State taxation tor
year ending April l. 1915. and there
after the amount Of purchases returned
TO the amount OF purchases reported
annually for each license year for
purposes OF State taxation.
8 The City Collector shall annuAl-
ly. upon the receipt OF the assessment
OF merchant license taxes proceed 10
collect all such licenses All mer.
chants licenses shall be paid to the
Collector on or before the LIST day ~
June in each year and. unless 20 paid,
there shall be added 4 penalty Of Avo
per centum Is per cent? upon the
whole amount due and the Collector
Is hereby authorized to collect said H.
cense and penalty in the same manner
as any other tax.@Any psfsoa 4iabiS -:
such taxes who shall prosecute his basl
ness after the lst day Of Juns In saeA
year. without having paid such licsnse
tax and penalty. or who shalt faal 10
comply with any Of the reQuiyUmenfs
of this ordinance. shall be liable - :
fne OF not less than one dollar f111
nor more than ten dollars (3i0) fOs
every week Of default after the saiA
LIST day of June In each year. recover
able before the Police Justice Of the
City Of Richmond. Every person OBJ
tanning any such license shall post the
same conspicuously in his place OF bust.
ness.
I. The Mayor is hereby requested
to designate two police officers a. III
cense inspectors, each Of whom shal1
act for not more than sixty (6o) days
during each year. whose duty It shall b
to visit all places Of business and r..
port daily to the Commissioner OF the
Revenue ana to the City Collector any
person, Arm or corporation who has
failed to comply with the requirements