Chap. 253.—An ACT imposing a tax and prescribing the mode of col-
lecting the same, on the privilege of selling wine, ardent spirits or
malt liquors within the limits of the commonwealth, for the support
of guyernment, and to pay the interest on the public debt.

Approved March 30, 1877.

1. Be it enacted by the general assembly, That no person
shall within the limits of this commonwealth, sell wine, ar-
dent spirits, malt liquors, or any mixture thereof, either by
wholesale, retail, or to be drunk at the place where sold, or
inany other way, without having first obtained license there-
for; nor shall such license extend to him the privilege of
selling in eithor way, except in the manner hereinafter pro-
vided. A license to sell by wholesale shall include only the
privilege to sell in quantities of five gallons or more. A
licenee to sell by wholesale and retail shall include only the
privilege to sell in quantities of one gallon or more. ‘A li-
cenae to sell by retail shall include only the privilege of sell-
Ing in quantities not exceeding five gallons at any time to
any one individual, which shall not be drunk within the
house or curtilage where sold, but shall be delivered to the
purchaser in bottles, jugs, demijohns, or other vessels, to be
tfemoved therefrom. <A license to sell to be drunk at the
place where sold, shall be known asa bar-room license, under
Which no wine, ardent spirits, malt liquors, nor any mixture
thereof, shall be sold to be taken away from the place of
delivery, but shall be drunk there. Any person desiring to
carry on the business of a retail liquor merchant, and also
that of a bar-room keeper, shall obtain a separate license for
each, and comply with all the provisions of this act in rela-
ion to both privileges.
2. Any person who desires a license to sell by retail, or to
keep a bar-room, shall first apply therefor to the court of the
county or corporation in which he resides; and if the court
be fully satisfied, upon hearing the testimony for and against
the application, should any be offered, that the applicant 18
a fit person, and that the place of business is suitable and
convenient, it shall, fpon the exccution by the applicant of
a bond, with good security, payable to the commonwealth of
Virginia, in a penalty of not less than one hundred nor more
than one thousand dollars, conditioned for the faithful per-
formance of all the requirements of this act, grant such license ;
and thereupon the commissioner of the revenue shall issue the
Rame in such form as may be prescribed by the auditor of
public accounts. If the county court shall refuse to grant
the application, the party aggrieved may, during the term
at which such refusal is entered, appeal to the judge of the
circuit court of said county, in term time or vacation, and
the judge thereof shall take cognizance of said appeal, and
may grant the license: upon the terms required by this act.
In cities and towns containing a population of over five
thousand inhabitants, the bond required by this section may
be executed, the penalty thereof having beon ascertained by
the court, before the clerk of the court. All bonds taken
under the provisions of this act shall contain a waiver of
homestead.

3. It shall be the duty of the auditor of public accounts,
as soon after the passage of this act as practicable, to cause
to be constructed in sufficient numbers, by Ictting to the
lowest responsible bidder, an apparatus to be known as a
bar-room register, and adopted by the twenty-first section of
this act. Whenever he shall have the same constructed in
sufficient numbers to supply any county, city, or town there-
with, he shall notify the commissioner or commissioners of
the revenue of the fact, and forward the same to him or them
in the safest and most economical manner, taking a receipt
for the same. The cities of the commonwealth shall be first
supplied. In order to familiarize the officers and dealers with
the use of the instrument, it shall be the duty of the auditor
to send printed copies of instructions to the commissioners
of the revenue of each county and city, for distribution among
the dealers; and it shall be the duty of such commissioners
to fully explain to each dealer the instructions and the mode
of operating the register.

4. Whenever the commissioner of the revenue of anv
county, city, or town shall receive from the auditor of public .
accounts the necessary registers, he shall immediately cause
the same to be firmly fixed, according to plans and instrac-
tions furnished by said auditor, in a conspicuous place in the
room of delivory, and place of business of every bar-room
or retail dealer licensed under the provisions of this act,
within his district. When the bar-room keeper or retail °
dealer desires to sell malt liquor under his license, there shall
be placed an additional register, in like manner as above
required, and one is to be marked as a malt-liquor register,
and the other as an alcoholic-liquor register, in such form
and characters as the said auditor shall prescribe. The com-
missioner of the revenue shall see that the instruments are
well located, firmly attached, and kept in good working
order, and for this purpose shall, from time to time, inspect
the same; and if, after such register shall have been put in
use, it becomes inoperative or out of order, it shall be the
duty of the commissioner of the revenue, upon notice of the
fact, to be at once given to him by the dealer, to replace it
immediately with a good and perfect instrument, and charge
the licensed dealer so supplied with the cost of repairing or
replacing the injured register. The auditor‘of public accounts
shall provide each commissioner of the revenue with a suffi-
cient number of registers to.enable him to comply with the
requirements of this section. The number of registers which
may be necessary to the proper registration of the sales of
each licensed dealer, shall be determined by the commissioner
of the revenue of the district in which such dealer resides.
Every register shall be locked after each inspection by the
commissioner of the revenue, and the key retained in his
possession; and he shall seal the register after each inspec-
tion in sueh manner as the auditor of public accounts may
direct. The character of the lock and seal required by this
section shall be prescribed by the said auditor.

}. After the registers provided for in the next preceding
section shall have been placed in the bar-room, or place of
business of licensed dealers, it shall be the duty of the retail
dealer, immediately on the sale of every half pint, fraction,
or multiple thereof, of ardent spirits, wines, malt liquors, or
any mixtare thereof, in the presence of the purchaser, or
person to whom it is delivered, to turn the crank of the
proper register until the bell bas struck once, and the indi-
cator on its dial has moved one point or number for each
half pint or multiple thereof so sold, up to and including one
gallon. It shall in like manner be the duty of the bar-room
keeper, immediately upon the sale of each drink of wine,
ardent spirits, malt liquors, or any mixture thereof, in the
presence of the purchaser or person to whom it is delivered,
to turn the crank of the proper register until the bell has
struck once, and the indicator on its dial has moved one point
or number for each drink sold by him. The true intent and
meaning of this section is, that in the case of a retail dealer,
the sale of each half pint or fraction thereof shall constitute
the unit or basis of taxation, and in the case of a bar-room
keeper, the sale of every drink shall be the unit or basis of
taxation; and in the former case the bell sball be struck once
and the indicator on the dial be moved one unit for every
half pint or fraction thereof sold; and in the latter case, the
bell is to be struck once, and the indicator moved one unit
for every drink sold; that is to say, for the sale of a half
pint or less, the retail dealer shall register one number on the
dial, in the manner above required; for the sale of a quantity
in excess of a half pint and less than a pint, he shall register
two units; and for the sale of a pint, he shall register two
uvits; for the sale of a quantity in excess of a pint and less
than a pint and a half, he shall register three units; for the
sale of a pint and a halt, he shall register three units, and in
the same ratio for each halt pint sold, multiple, or fraction
thereof, up to and including one gallon, he shall register one
unit.

The following table is appended for the better illustration
of thé scale of assessment to be used by officers acting under
the provisions of this section:

| No.of /Taxon Aleo-| Taxon
QUANTITY OF LIQUOR. Registra- {holic Liquor| Malt Li-
tions and Wine. quors.

Less than half pint...........ccccsseseneeeee | 1 24 cents,! 4 cent.
Half pint.......cccssccecsececceccsecesseesonees | 1 2} cents,| 4 cent.
More than half pint and less than 1 pint| 2 5 cents,| 1 cent.
ONE PINt......cercccecscccesecssseceessseenen: 2 5 cents,; 1 cent.
More than a pint and less than 1} pints, 3 74 cents. |

One and a half pints..........ccceseseeeees 3 74 cents.

More than 14 and less than 2 pints... 4 10 cents.

DWE PUN terse nes eescenennvascascys seen sees sees 4 10 cents.

Half wallon........ cc ccccceeseeeeeesceeeeeeees 8 | 20 cents.

One Gallon. ....cccccecec eect eeceseeenseseeees 16 40 cents.

6. Until the auditor of public accounts is prepared accord-
ing to the provisions of the third and fourth sections of this
act to put this act into operation, in any of the counties,
cities or towns of this commonwealth, licenses shall be
granted to applicants by the courts, according to the provi-
sions of the license law now in force, or as it may be here-
after amended, but subject, nevertheless, to the provisions of
this act; but as soon as the auditor is prepared to issue the
register to any county, city or town, as hereinbefore pro-
vided, the same shall be issued, and the licensed dealer shall,
upon the payments thereafter required of him under the pro-
visions of this act, have a credit for ten dollars paid for the
use of the register, and shall be subject to all the provisions
of this act: provided however, if he has already paid the
specific license tax required by the existing law for the cur-
rent fiscal year, he shall not be required to pay the specific
license tax required by this act.

7. The specific license tax on a retail liquor dealer or bar-
room liquor dealer, shall bewpaid by him semi-anoually,.in
advance, one-half at the time his license is granted, and the
other half at the expiration of six months, and shall be as
follows: In the country or in towns of two thousand inbab-
itapts or less, the tax shall be fifty dollars; and in towns of
over two thousand inhabitants, the tax shall be one hundred
dollars: provided that in the country or in towna of two
thousand inhabitants or less, whenever the tax realized from
the liquor register during the year amounts to twenty-five
dollars, the specific license tax shall be twenty-five dollars;
aud in towns of over two thousand inhabitants, whenever
the tax realized from the said liquor register during the year
amounts to fifty dollars, the specific license tax shall be fifty
dollars; and if the dealer shall desire the privilege of selling,
both as a retail dealer and a bar-room dealer, he may do so
upon the payment of seventy-five dollars, if in the country
or town of two thousand inhabitants or less; and in towns
of more than two thousand inhabitants, upon the payment of
one hundred and fifty dollars: provided that in the country
or towns of two thousand inhabitants or less, whenever the
tax realized from the liquor register, hereinbefore mentioned,
during the year amounts to the sum of thirty-seven dollars
and fifty cents, the specific tax shall be thirty-seven dollars
and fifty cents; and in towns of more than two thousand
inbabitants, whenever the tax realized from the said liquor
register during the year amounts to seventy-five dollars, the
specific tax shall be seventy-five dollars. Each retail dealer
and bar-room dealer, and ordinary keeper, shall, at the time
the registers are fixed in his place of business, pay to the
treasurer of his city or county, upon the certificate of the
commissioner of the revenue, the sum of ten dollars for the
use of each register so fixed in his place of business. And
in addition to the tax hereinbefore imposed, each bar-room
dealer and ordinary keeper shall pay an amount equal to two
and one-half cents upon each drink of wine or alcoholic
liquor, or mixture thereof, and one-half cent upon each drink
of malt liquor sold by him. And each retail liquor .dealer
shall, in addition to the specific license tax hereinbefore
imposed, pay a sum equal to two and one-half cents upon
each half pint or fractional part thereof, of wine or alcoholic
liquor, or mixture thereof sold by him; and on amounts in
excess of Gne-half pint, up to and including one pint, five
cents; on more than one pint, up to and including one and
one-half pints, seven and one-half cents; on more than one
and one-half pints, up to and including two pints, ten cents;
on four pints or one-half gallon, twenty cents; on one gallon,
forty cents; and on each gallon in excess of one, up to and
including five gallons, ten cents per gallon; and one-half
cent for each half pint or fractional part thereof, of malt
liquor sold by him; which sum so ascertained, shall be paid
by him at such.time and in such manrer as is prescribed in
the next succeeding section. And it shall be the duty of
every retail liquor dealer to keep a book, as prescribed in the
eleventh section of this act, in which he shall keep a record
of all liquors sold by him, in quantities of more than one
gallon, showing the names of the persons to whom sold, the
day of sale, and number of gallons, and so forth, as presoribed
in section eleven of this act: provided that nothing in this
section shall be construed as requiring the payment of more
than one specific tax by the keeper of an ordinary.
8. It shall be the duty of the commissioners of the revenue
of the several counties, cities and towns witbin the common-
wealth, to visit monthly, just previous to the term of the
county or corporation court, the places of business of all
licensed retail and bar-room liquor dealers withig their respec-
tive districts, licensed under the provisions of this act, and to
carefully examine the register required, as hereinbefore pro-
vided, to be kept in their respective places of business,and take
down and record in a book kept by the said commissioner of
the revenue for that purpose, the number of drinks of wine,
alcoholic and malt liquors, registered as sold within the last
month by any bar-room keeper, and the aggregate number
of gallons, or fractional parts thereof, of wine, alcoholic and
malt liquor registered as sold by any retail dealer, and certify
the same to the auditor of public accounts and the treasurer
of the county or corporation, within five days, extending the
tax at the rate indicated in the preceding section, and deliver
to the court of his county or corporation, a copy of said cer-
tificate, with the further fact, whether or not he found the
register in good order, and whether, in bis opinion, the
licensed dealer has complied with the provisions of this act,
and any other information deemed necessary and proper by
him to be known to the court.

9. It shall be the duty of the treasurers of the respective
counties, cities, and towns to collect, immediately upon the
receipt of certificates from the commissioners of the revenue,
as required in the preceding section, from every such dealer,
the amount with which he is chargeable, as shown by said
commissioners’ certificate; and it shall be the duty of every
such licensed dealer to pay the same immediately; and upon
his failure so to do for five days, it shall be the duty of the
treasurer of the county or corporation to proceed to collect
the same in the ‘manner as now provided by law for the col-
lection of other taxes, and he shall bave the power to distrain
and sell; which failure shall also be deemed a forfeiture of
his bond, and thereupon the treasurer shall give notice to the
commonwealth’s attorney, who shall, by motion, upon ten
days’ notice, proceed against such dealer and his securities
on his bond; and for such breach of the. condition of his
bond, he shall be subject to a fine of double the amount, of
taxes due and in arrear, and costs of the prosecution: pro-
vided howevér, that all fines imposed under the provisions of
this section shall go into the general revenue of the state,
and shall be applied to the literary fund.

10. Any licensed retail or bar-room liquor dealer, for every
wilful failure to perform any of the duties required of him
under the provisions of the fifth section of this act, shall be
deemed guilty of a misdemeanor, and on conviction thereof,
shall be fined not less than twenty nor more than one hun-
dred dollars, one-third to go to the informer, for which such
dealer and his sureties shall be liable on his bond, which may
be collected by summary process, by motion, on ten days’
notice, in the name of the commonwealth; and upon convic-
tion for a sccond violation of the provisions of said section,
he shall forfeit his license, which shall not be renewed for
one vear. Any person prosecuted for a violation of the pro-
visions of the fifth section of this act, shall be alomed to testify
in his own behalf.

11. Wholesale liquor dealers shall. be licensed in ‘the man-
ner prescribed in this act for retail and bar-room dealers, and
may, in addition to the wholesale license, obtain a license to
sell by retail, as hereinafter provided. Under a license to
sell by wholesale, the dealer shall be allowed to sell only in
quantities of five gallons or upwards; and under a license to
sell by retail, in addition to wholesale, he shall be allowed to
sell in quantities of one gallon or more. The specific tax, to
be paid at the time the license is granted, shall, in the case
of the wholesale dealer, be one hundred and fifty dollars; and
for the additional privilege to sell by retail, as provided for
in this section, he shall pay the additional sum or tax of one
hundred dollars, and the furtber sum of forty cents on every
gale of one gallon, and ten cents a gallon on cach gallon in
excess of one, up to and including five gallons, and be subject
te all the provisions of this act in relation to retail dealers
when selling in quantities greater than one gallon, for con-
sumption within this state, to persons other than licensed re-
tail and bar-room dealers under this act: provided however,
he shall not be required to pay the said tax on liquors sold
for transportation and consumption beyond the limits of this
state; and it shall be the duty of all liquor dealers to keep
a full and complete record of all alcoholic liquors so sold by
them. in quantities of more than one gallon, in a separate
book kept for that purpose, showing the names of persons to
whom sold, the day of sale, and number of gallons; which
shall at all times be open to the inspection of commissioners
of the revenue, or other officers charged with the assessment
or collection of taxes. Such dealer ah all affix to every pack-
age so sold by him, a tag or card, in such manner as the audi-
tor of public accounts may direct, certifying that he bas
complied with the provisions of this section, in the following
form, namelv:

I certify that I have, this day of , eighteen hun-
dred and , Sold galions of , and entered tho

said sale upon the book in my possession, required by law to
be kept for that purpose.

(Signed)

They shall likewise make a monthly report to the court of
the county or corporation, of all alcoholic liquors so sold, veri-
fied by their oath, accompanied with the certificate of the
commissioner of the revenue for such county or corporation ;
and if, upon examination, the court is satisfied of its correct-
ness, it shall approve the same, and thereupon the commis-
sioner of the revenue shall certify the amount of the tax with
which he is charged under this section to the auditor of pub-
lic accounts, and to the treasurer of the county or corpora-
tion, who shall at once collect the same; for the collection
of which he shall have all remedies now provided by Jaw.
Any dealer who shall fail to comply with the requirements
of this section, or who shall make a false or fraudulent entry |
or return upon the book or report required to be kept or
made by him, shall be fined not less than two hundred nor
more than one thousand dollars; and for a second violation of
the provisions of this section, shall, in addition, forfeit his
license.

12. Every person licensed as a manufacturer or distiller of
alcoholic liquors, shall pay at the time his liccnse is granted,
a specific license tax, to be graduated and classified as fol-
lows: The manufacturer who shail mash and distil ten bushels
or less per day, thirty dollars; ten bushels and less than
twenty per day, fifty dollars; twenty bushels and less than
thirty per day, seventy-five dollars; thirty bushels and less
than forty-five per day, one hundred and twenty-five dollars;
forty-five bushels and less than seventy-five per day, two
hundred dollars; seventy-five bushels and less than one hun-
dred per day, two hundred and fifty dollars; one hundred
bushels ‘and. less than one hundred and fifty per day, three
hundred dollars; one hundred and fifty bushels and less than
two hundred per day, four bundred dollars; two hundred
bushels and less than two hundred and fifty per day, four
hundred and fifty dollars; two hundred and fifty bushels
and less than three hundred per day, five hundred dollars;
and on cach one hundred bushe's per day, in excess of three
hundred, at the rate of two hundred dollars for each one
hundred bushels: provided however, that the manufacturer
or distiller ot liquors from fruits shall be exempt from the
provisions of this act, but be subject, in all respects, to the
license tax and provisions of the general assessment law of
eighteen hundred and seventy-five-six. And upon the pay-
ment of such specific license tax, the manufacturer shall
have the privilege of selling the products of his distillation,
in quantities in excess of five gallons, at any place within
the state of Virginia. And the said manufacturer may have
the additional privilego of selling the products of his distilla-
tion, in quantities not less than one gallon, at any place
witbin this state, by paying, in addition to the specific license
tax above provided for, a sum equal to forty cents per gallon
upon the first gallon, and ten cents per gallon upon each
gallon, or fractional part thereof, in excess of one gallon, up
to and including five gallons, sold by him to persons residing
within this commonwealth, other than licensed liquor dealers.
And in case the manufacturer shall take out the license or
privilege to sell in quantities not less than one gallon, he
shall keep a book, in which he shall record all bis sales, as
prescribed in the eleventh section of this bill, and in all
respects conform to the requirements of the eleventh section
in regard to the sale and delivery of packages sold and
delivered by him, and do all acts required by the said eleventh
section.
13. Any druggist who desires to sell wine, ardent spirits,
or malt liquors, or any mixture thereof, shall be required,
before he does do so, to take out a retail liquor dealer’s license,
and he shall, in all respects, be deemed a retail liquor dealer,
and be subject to the requirements of this law: provided the
provisions of this act shall not apply to liquor used by any
druggist in the preparation of medicine, or furnished by him
upon the prescription of a licensed physician, in quantities
not exceeding once pint. ,

14. Any person who shall wilfully mutilate, deface, injure,
or destroy any register placed under authority of this act in
any bar-room or business house of a retail or bar-room dealer,
or who shall wilfully move the indicator on the dials, or turn
the crank of said register otherwise than is required by this
act, by which said dealer may become chargeable with a
greatcr or less amount of taxes than of right he ought to be,
shall be deemed guilty of a misdemeanor, and, upon convic-
tion thereof, may, at the discretion of the jury, be fined not
Jess than ten nor more than one hundred dollars, and may,
at the discretion of the court, be confined in the jail not
more than twelve months.

15. Any commissioner of the revenue, or other public
officer charged with the performance of any duty under this
act, who shall fail to perform the same, shall be deemed
guilty of a misdemeanor, and, upon conviction thereof, shall
be fined not less than twenty nor more than one hundred
dollars, and may, also, be removed from office, in the discre-
tion of the court of his county or corporation.

16. Any commissioner of the revenue, or other officer
charged with any duties under the provisions of this act,
who shall collude with any licensed liquor dealer, manufac-
turer, or distiller, of whom a tax is required under the pro-
visions of this act, or with any agent, employee, or clerk of
such licensed dealer, manufacturer, or distiller, for the pur-
pose of defrauding the commonwealth of any revenue justly
due, or who shall knowingly permit any such dealer, manu-
facturer or distiller to evade any of the provisions of this
act, shall be deemed guilty of a felony, and be punished by con-
finement in the penitentiary not less than one year nor more
than three years, or, in the discretion of the jury, be confined
in jail not more than twelve months, and be fined not more
than five hundred dollars; but in any prosecution under this
section, such officer may be permitted to give evidence in his
own behalf.

17. It shall be the duty of the judge of the circuit, county
or corporation courts, to give this act in charge to the grand
jury at every regular grand jury term of their respective
courts, and to send before the jury the commissioner of the
revenue and the treasurer of the county or corporation.

18. The auditor of public accounts is hereby authorized
and directed to prescribe all rules and regulations necessary
to put this act into complete operation, and all forms neces-
sary to be used in the due execution thereof, and to issue to
all officers of the commonwealth charged with the execution
of this law, a printed circular containing such instructions a3
he may deem necessary in the premises.

19. The auditor of public accounts shall prescribe a form
for licenses for manufacturers of liquor, wholesale liquor
dealers, wholesale and retail liquor dealers, retail liquor
dealers, bar-room dealers, and ordinary keepers, and all other
persons licensed to sell liquor by the drink, to be drunk at
the place where sold, spirituous or malt. liquor, wine or cider
or a mixture thereof; which said licenses shall have printed
on them, in plain letters, at least one inch in length, in words
and figures, the year when issued, the month when it begins
and expires, and also the class of licenses, whether whole-
sale liquor dealer, wholesale and retail liquor dealer, retail
liquor dealer, bar-room liquor dealer, or ordinary keepers.
Every person obtaining any such license shall post the same
in a conspicuous place in his office, if a wholesale liquor
dealer; and if a retail liquor dealer, bar-room liquor dealer,
or ordinary keeper, shall post the same in the most conspicu-
ous place about his bar or place of retailing, and shall expose
the same to common observation; and any person failing to
keep such license so conspicuously posted, shall, on convic-
tion, be fined not exceeding one hundred dollars.

20. It shall be the duty of every commissioner of the
revenue, whenever he sball furnish a register or registers to
any liquor dealer licensed under the provisions of this act. to
take a receipt for the same, in such form as shall be pre-
scribed by the auditor of public accounts; and in the event
of any dealer so licensed discontinuing the business of a
liquor dealer, for any cause whatever, he shall deliver the
register or registers used by him to the said commissioner,
who shall retain the same in bis possessior.

21. The register known as the Moffett Register, is hereby
adopted as the instrument to be used in carrying out the pro-
visions of this act.

22. All acts and parts of acts inconsistent with this act
are bereby repealed.

23. This act shall be in force from its passage.