An Act to amend and reenact § 46.1-299, as amended, of the Code of Virginia, relating to devices signalling intention to turn or stop and rules therefor.
Volume 1968 Law 99
Law Body
Chap. 2.—An ACT amending the S8t chapter of the Code (edition of
POM. in relation to the Assessment or Taxes on Licenses,
Passed February 14, 1sce,
Be it enacted by the general assembly, That the thirty-
eiehth chapter of the Code (edition of eighteen hundred and
sixty) shall be and the same is herchy amended and re-enac te
so that, with the amendments. the said chapter shall read
follows, to wit:
1. The several licensed subjects of taxation shall be elassi-
fied by schedules as fellows, to wit:
Sciurputn A.
License to sel.
No person shall. without a Heense authorized by law, sell,
contract to scll or offer to sell. for himself or for others, for
yroht or on commission, or for otver compensation, any per-
sonal property by deed or other writing, hy delivery, sample,
card or other representation, including as such, coal oil, salt
and eonperas water, except as toilows, to wit:
Iirst—The owner of any such property, except coal oll,
salt and eopperas water, may sei! the same without a Eeense.
if it was acquired in payment of a debt, or in the usual course
of trade, devise or inheritance, and not so acamred for sale
for protit.
Second—A farmer or planter may sell the products of his
farm. except as atoresaid.
Tuird—aA publisher may scll books, pamphlets or other
periodicals at the place of publication, and the publisher of a
hewspaper printed and published in this stoic, may sell the
same at the place of pubucation and cisewnere in this state
without a license.
fourth—Teachers, officers or tru: ied of any college, school
1 4
or seminary of learning, may seb at sneh coliege, school or
seminary, text-books to the studenes thereof.
Wiith—Any article of merchindise or trade (exeent wine,
epiritvuous or malt liquors, or any mixture of any of them)
made im this state wholly and exelusively hy the manufac:
turers personal labor, may he sold by the mannineturer at
the place of manuizeture without a license. Dut all articles
parually made elsewhere and put together or otherwise com-
pleted by such manufacturer, shall, if sold, be sold under a
license.
Sixth—Horses, mules, asses, jennets, cattle, sheep, hogs, or
any other live stock raised on any farm, or which have re-
mained there as lone as three months as the property of the
owner or tenant for a year of such thrm, may be sold at such
farm, or may be driven away and sold (hetor e being slaugh-
tered) at any other place without a license.
Seventh—aA miller may sell flour or meal made from the
products of his own farm, or which may be ground from tolls.
Eighth—A person may sell wood or lumber from his own
land, cut, or sawed by hinselt.
Merchant's acles.
2. Any person licensed as a merchant may sell any per-
sonal property. including as such, coal oil, salt and copperas
water, and may manufictnre and. sell medicines, except as
follows:
Virst—He shall not sell wine, ardent spirits, malt Nquors
or cider, or any mixture of any of them, without a separate
license therefor.
Second—lHle shall not buy and sell gold or silver coin,
bonds and other evidences of public debt, or any certificates
of indebtedness of any corporation.
3. Every merchant shall pay a specific tax for the privilege
of selling in this state. In addition to such specific tax, every
merchant shall pay for said privilege a further sum on the
amount of sales to be made during the hcensed term other
than sales of goods imported directly into this state by the
importer, and sold without br eaking bulk, to be ascertained
as follows: If the merchant has been in business as such,
whether under a license or not, in the county or corporation
where he applies for a license, for twelve months next pre-
ceding, the sales during the sueceeding year shall be assumed
to be at least equal to the sales of the preceding year; and it
may be determined that they will exceed those of the pre-
ceding year. If the business has only been carried on part of
the year preceding, then the amount of sales of the preceding
year may be ascertained by adopting the sales for such part
of the year as a basis for ascertaining the same for the entire
year. Ifa merchant 1s a beginner, he shall state the amount
of his probable sales for and during the time the license he
proposes to obtain will continue. In all cases of conjectural
sales, the amount thereof may be determined by ascertaining
the amount of purchases made and to be mace, and adding
the per centum of profits made or to be made on the : sales,
and adopting the aggregate as the amount of sales. In all
cases the license shail specify the amount of the goods, wares
and merchandise to be sold under such merchant's license, in-
cluding profits. If the amount of the goods authorized to be
sold under such license shall have been sold, the license there-
after shall be deemed to be void; but if the merchant desires
an enlargement of the amount of sales, he may apply for a
new assessment and new license for the privilege of selling the
additional quantity desired; which shall be granted upon the
payment of the tax on the sales. without the specific t ax. For
the purpose of ascertainme whether the amount of goods au-
thorized by such heense to be sold. have been seld, it shall be
the duty of every merchant, on the first day of Auzust, No-
vember and February of each year, to make report in writing,
on oath, to the commissioner of the revenue tor the district
In Which the merchant was licensed. showing the amount of
,oods sold by him within the preceding three months. Tf any
merchant shall fail to make such report. the commissioner
shall assume that all the goods authorized to be sold by the
license, have been sold, and shall proceed to make a new as-
sessment, after examining the merchant on oath, or upon such
other evidence as he may be able to obtain, in the same man-
ner and to the same effect he would do if application had been
made to him for an enlargement of the Hcense aforesaid. If
any person shall bring gocds into this state at a time when,
by an assessment, he cannot procure a license tor the full term
of one year, and he desires to have such goods sold by auction,
the commissioner may assess the tax at a rate equal to the tax
for one year. Any person violating the provisions of this
section, shall pay a fine of not less than five hundred dollars
nor more than five thousand dollars for each offence.
4. No change in the name of the firm, nor taking in of
a new partner, nor the withdrawal of one or more of the
firm, shall be considered as commencing business; but if any
one or more of the partners remain In the firm, the business
shall be regarded as continuing; and if the firm dissolve, and
each partner or any number of them continue business, any
tax on the sales or protits of the business, which might other-
wise be chare sable to the firm, may be apportioned amongst
them, according to the justice of the case. As one of the
means of ascertaining the amount of the leense tax, the
commissioner. shall propound interrogatories to such mer-
chant, and may use such other evidence as he may procure.
Such interrogatories shall be answered on oath. Any person
violating the provisions of this section shall pay a fine of not
less than fifty dollars nor more than one thousand dollars for
each offence.
Commission merchants.
5». Any person licensed as a commission merchant may sell
any personal property except wine, ardent spirits and malt
liquors, bonds, certiticates of public or private debts, or other
securities, which may be left with or consigned to him for
sale. But he shall not purchase property, or any interest
therein, and sell the same under such license. Such merehant
shall pay a tax on such sales, or on the commissions charged
for such sales, as the legislature may from time to time im-
pose; and all sales, whether made tor compensation or not,
and all commissions and other compensation of every kind
received, whether the same be for brokcrave, insurance, or
other services or assurances, shall be held to be subject to
such tax as may be imposed. Any person selling contrary
to the provisions of this section, or who shall in any manner
violate the same, shall pay a fine of not less than fifty dollars
nor more than one thousand dollars for each offence.
LIngquor merchants.
6. A license to sell wine, ardent spirits, malt liquors, cider,
or any mixture of any of them, shall be separate from any
license to engage in or follow any other licensed business,
occupation or profession, and no license to engage in or fol-
low any such business, occupation or profession, shall be held
to include the privilege of selling in any manner, wine, ardent
spirits, malt liquors, cider, or any mixture of any of them,
except in the following case, to wit: Any person licensed to
keep a hotel in pursuance of this act, may sell, by retail, wine,
ardent spirits, malt liquors or cider, to be drank in or at such
hotel; and no other person, other than those aforesaid, shall,
without such separate license, sell in any manner, wine, ardent
spirits, malt liquors, cider, or any mixture of any of them,
either to be drank where sold, or to be taken away for sale,
or to be used in any manner. A license to sell such wine,
ardent spirits, malt liquors, cider, or any mixture of any of
them, shall be granted in the mode prescribed by this act;
but such license shall have no validity, unless and until the
county or corporation court wherein the licensed privilege is
to be exercised, shall certify and enter of record that the
place of sale is proper and convenient to the neighboring
residents, and that the person to be licensed is a person of
sobriety and good character. If such certificate of the court
is applied for and refused, such refusal shall be entered of
record, and shall not be granted to the applicant before the
succeeding March or April term of such court, unless by a
court composed exclusively of the same justices to whom
the first application was made, or a majority of all the acting
Justices of the county or corporation. When such refusal is
entered of record, a copy thereof, endorsed by the applicant,
shall entitle him to the amount of such license tax, less the
sheriff’s commissions thereon, upon his showing, by his own
oath or other evidence, that he had not made sale of wine,
ardent spirits, malt liquors, cider, or any mixture of any of
them, within the preceding year, contrary to law. If the
money remains in the hands of the sheriff or collector, it
shall be refunded by such sheriff or collector, and if it has
been paid into the treasury, it shall be refunded by the war-
rant of the auditor of public accounts. Under a liccnse to
sell ardent spirits, the person licensed may, in addition
thereto, sell wine, malt liquors, cider, or any mixture of any
of them, without any additional tax, unless and until the
legislature shall otherwise prescribe by fixing a different rate
of tax for the sale of either. If a law shall impose a tax on
the amount of sales, the license shall specify the amount to
be sold under such license, and when such amount is gold, the
license thereafter shall be void. The amount of such sales
shall be ascertained and determined in the same manner and
under the same rules, reports and restrictions prescribed in
this act in relation to merchants. If any Hcensed person, or
person without a license, shall in any manner violate this sec-
tion, he shall pay a fine of not less than fifty dollars nor more
than one thousand dollars for each olence.
Sample merchants.
7. Any person who shall sell or offer to sell any goods,
wares or merchandise by sample, card or other representa-
tion, shall he deemed to be a sample merchant. But nothing
in this section shall prevent a hceensed merchant from exhibit-
ing a specimen of his goods, wares and merchandise to his
customers, in the county or corporation in which his license
issued, nor shall it prevent the exhibition of a sample of any
property which the person exhibiting the same is authorized
to sell without a heense. Any per “on Who shall sell or offer
to sell in violation of this section, shall pay a tine of not less
than one hundred dollars nor more than tive thousand dollars
fur each ofence.
Sales by peddura.
8. Any person who shull carry from place to place any
coods, wares or merchandise, and offer to sell or actu: lly sell
the same in transitu or otherwise, shall be deemed to be a
peddler; and any person licensed as a peddler may sell any
personal property a merchant may sell, or he may “exchange
the same for other articles; and w henever a license is eranted
toa peddler to sell such goods, Wares or merchandise, his
license shall confer authority to sell at any house or place
within the county or corporation In Which the license was
granted. Any peddler who shall peddle for sale, or sell with-
out a license, shall pay a fine of not Jess than filty dollars nor
more than five hundred dollars tor each ottence; and any per-
son selling or offering to sell as a peddler, shall exhibit his
license, on the demand of any citizen of the county in which
he sells or offers to sell or barter, and upon his failure or re-
fusal to do so, shall be subject to the penaltics of peddling
without a license.
Sale of putent reghts.,
9. No person shall, without a liceuse authorized by law,
sell or barter the right to manulacture or use any machinery
or other thing patented to any person or company, under the
laws of the United States s+ and no lieeuse to sell anv other
thing shall confer the authority to sell er barter such richt or
use such machinery. But nothing i in this section shall be con-
strued to prevent the patentee of any improved or useful in-
vention, if he be a citizen of the United States, from selling
or bartering the right to manufacture or sell the same: but
the selling or bartering herein allowed to the patentee shall
be a personal privilege, and shall not be exercised by any
agent or other person for him. Any person violating the
provisions of this section shall pay a fine of not less than fitty
dollars nor more than five hundred dollars for each oflence.
Sales by ayents
10. No person shall, without a license authorized by law,
act as general agent for the sale of lands, or act as book agent.
What constitutes a land agent; what he may sell.
11. Any person licensed as a land agent may sell any land
in this commonwealth entrusted to him for sale. Any person
selling land, or offering to sell the same, who is not an aue-
tioneer, or who has not the fve simple title, or any other less
estate therein, shall be held to be a land agent. But this
section shall not be construed to prevent any person not en-
gaged in the business of selling land for compensation, from
selling without a license any lands for the sale of which he
has a duly authenticated power of attorney. For any viola-
tion of this section, the person offending shall pay a fine of
not less than one hundred dollars nor more than five thousand
dollars for each offence. ,
Sale of books; book agents.
12. Any person who shall receive subscriptions for, or
shall in any manner furnish newspapers, books, maps, prints,
pamphlets or periodicals, otherwise than by sale. printed or
published beyond the limits of the. United States, shall be
deemed to bea book agent. Any person who has been a
resident of the United States for two years, desiring to dis-
tribute or sell any religious books, new <papers, pamphlets or
periodicals, may apply” to the county or corporation court of
the county or corporation in which he may desire to distribute
or sell the same; and such court, upon being satished that the
person applying is of good character and a proper person
in whom to confide the trust of selling or distributing such
books, may direct the commissioner of the revenue to grant
him a license, with a nominal tax only. Any person violating
the provisions of this section shall pay a fine of not less than
fifty dollars nor more than one hundred dollars for each
offence.
Auction sales; who moy sell without a@ Neense.
13. No person shall sell at auction or public outery without
a license, except in the following cases, to wit:
First—The estate of a decedent may be sold by the per-
sonal representative, according to law or the provisions of
the will.
Second—Property conveyed by deed of trust, or decreed
or ordered to be sold by a court, may be sold according to
the deed, decree or order.
Third—Any person may sell the agricultural products of
this state arising from his own or other Jabor under his
control.
Fourth—An officer may sell property distrained by him
under execution or other legal process.
Auctioneer’s account of sales.
14. An auctioneer shall keep an account of all sales made
by him, showing the aggregate amount thereof; and when-
ever required by a commissioner of the revenue, shall render
an account for taxation of all his sales for the period required
by law to be stated, and shall sien and answer all such inter-
rogatories respecting such sales, as may be propounded to
him in pursuance of law. Such accounts, statements and
answers shall always be on oath.
Classification of auctioneers,
1%. Auctioneers shall consist of general auctioneers, real
estate auctioneers and tobaceo auctioneers, and shall be so
classified that their powers and duties, and the restrictions
and penalties thereon, may be separate and distinct; that is
to say:
General auctioneers; what an auctioncer may sell.
16. Any person licensed as a general auctioneer may scll
any goods, rares, merchandise and other articles, not pro-
hibited by law; but he shall not sell wine, ardent. spirits. malt
liquors, or any mixture thereof, unless and until he shall have
obtained a license therefor in the mode prescribed in this act.
What an auctionrer may do,
17. An auctioneer may conclude the sale of anything he is
authorized to sell, grant a certificate or other evidence of the
same, and receive the money. But no sale shall be made by
such auctioneer at any place other than the house or other
definite place named in the license as the place of business,
or at such other place as the person owning the property 1s
authorized, in pursuance of this act, to sell the same by aue-
tion. Nor shall any auctioneer be allowed to sell goods,
wares, merchandise or other articles as atoresaid, in any
county, town or corporation, unless the owner thereof has
obtained a license, if a Hcense is required to sell the same in
this state, and has paid a tax asa merehant. and as much as
amerchant would be required to pay for one year. Fora
sale otherwise, or for a sale of anything prohibited, and for
any violation of this section, the person oftending shall pay a
fine of not less than one hundred dollars nor more than five
thousand dollars tor each offence. /
18. Any person licensed as a real estate auctioneer may
sell at auction or privately any real estate at any place in the
county or corporation wherein the license may have issued.
If a tax shall be imposed on the amount of the sales, the
taxable sales shall be construed to embrace all sales of real
estate made by such auctioneer, whether such sales be by
public outcry or made privately. For any violation of this
section, the percon offending shall pay a fine of not less than
one hundred dollars nor more than one thousand dollars for
each offence.
Tobacco auctioneers.
19. Any person licensed as a tobacco auctioneer may sell
at auction any tobacco not prohibited by law to be sold; and
if a tax be imposed on the amount of sales, all private sales
made by such auctioneer shall be held to be taxable sales.
For any violation of this section, the person offending shall
pay a fine of not less than fifty dollars nor more than five
hundred dollars for each offence.
Common criers.
20. A common crier may cry for sale, at any place in the
county or corporation in which his license issued, any pro.
perty, real or personal, for an auctioneer, fiduciary, or for the
owner of property, where such owner is authorized to sell
the same by auction; but he shall not conduct a sale other-
wise than under the present and immediate direction of the
property owner or other person authorized to sell the same.
e shall not, as such crier, receive money on account of the
sale, grant acquittances or give any evidence of a sale or title
to the purchaser. He may receive for his services a stated
compensation, but he shall not receive any commission or per
centage on the amount of the sale, nor any specitic or contin-
gent interest in the sale as a compensation for his services.
‘or any violation of this section, the person offending shall
ay a fine of not less than fifty dollars nor more than five
undred dollars for each offence. No common crier shall act
as such in a city o- town having a population exceeding one
thousand persons.
ScHEDULE B.
Purchases and sales.
21. No person shall, without a license authorized by law,
panVASS any county or corporation in this commonwealth, or
any part thereof, for the purpose of buying or offering to
buy any matters of subsistence for man or beast, or for any
beverage, or for any clothing, or for any materials of which
clothing is made. A license to authorize any person so to
canvass or purchase, shall be epen to the inspection of any
otheer or citizen of the county or corporation in which he is
canvassing or purchasing; and such Heensed person, when
requested, shall exhibit: lis license so as to allow the same to
be read and inspected: and upon his failure so to exhibit the
same, shall be held and treated, and be subject to all the pen-
alties of a person canvassing or purchasing without a license;
but this seetion shall not be construed to prevent any persia
from purchasing without a license, any of the matters afore-
said for his own use, or for the use of lis family. Dut in all
such canvassing or purchasing it shall be held that a license
is required, unless and until it be satisfactorily shown that the
person canvassing or purchasing is bona tide operating tor
his own use or the use of his family. Any person violating
in any manner the provisions of this scction. shall pay a fine
of not Tess than fifty dollers nor more than five hundred del-
lars for each offence, and shall moreover be bound ina recog-
nizance, with good and suficient security, in a penalty not
less than one thousand dollars, conditioned to he of good
behavior for a period not ess than one year.
Stock brukers.
22. No person shall, without a license anthorized by law,
act asaship broker or stock broker; and any person who deals
in coin, forcien or domestic exchance, eov ernment stocks or
other certificates of publie debt, certificates of debt or shares
in any corporation or chartered company, bank notes or any
other notes used as a currency, or who buys or sells the same or
any of them on commission or for other compensation, shall be
deemed to be a stock broker. A stock broker shall have the
richt to buy and sell for profit, or to sell on tL commission, the
coin, exchange, stoeks, certificates of debt, shares in chartered
companies, bi; mk notes and notes used as a ecurreney as atore-
said; and he may sell either privately or by auction, Any
person violating the provisions of this section. shall pay a
tine of not less than one hundred dollars nor more than five
thousand dollars for each offence.
Pawn brokers.
23. No person shall, without a license authorized by law,
lend money or other thing upon pawn, for profit, or in any
manner Jend or advance money, for protit, for or on account
of personal property deposited with the lender in pledge.
Any person who shall in any manner lend or advance money
as aforesaid on the pledge andl possession of personal property,
shall be held to bea pawn broker. Any person making a
pledge of property as aforesaid for money loaned or advanc ‘ed,
who shall not pay or return the money so loaned or advanced
within sixty days after the date fixed for the payment or re-
turn of the money, shall forfeit his right to redeem the pro-
perty pledged. ‘Atter such person chall have forfeited his
right to redeem the property, the pawn broker may cause said
roperty to be sold at auction by any licensed auctioneer.
The expenses attending the sale shall be paid out of the pro-
ceeds of the sale; and if any surplus arise from the sale after
satisfying the money advanced, with the interest and costs
which may have accrued, such surplus shall be paid over to
the person depositing the property as aforesaid. Any person
acting as pawn broker without a license, shall pay a fine of
not less than fifty dollars nor more than five hundred dollars
for each offence.
Manufacture of wine, ardent spirits and malt liquors.
24. No person shall, without a license authorized by law,
distil, or in any manner manufacture wine, ardent spirits or
malt liquors, exceeding thirty gallons of either. But no per-
son shall be required to obtain a license to distil fruit unless
such distillery so engaged is kept in operation more than
three months in any one year. There shall be a specific tax
for the privilege of distilling or other manufacturing of wine,
ardent spirits or malt liquors; and a license to do either shall
be held to confer the authority to distil and manufacture
either or all of them. There shall be a tax on the quantity
of wine, ardent spirits and malt liquors to be manufactured
or distilled, which shall be stated in the license; and when
the quantity so stated shall have been made, the license there-
after shall be void; and any person continuing the business
alter the quantity named in the license shall have been made,
shall be liable to all the penalties of a person distilling without
a license. If the person desiring such license make applica-
tion therefor, he shall state on oath the probable quantity
which in his opinion he will distil or manutacture during the
time the license is to continue, and the tax shall be assessed
as well for the specific amount as upon the quantity to be
produced. If the application shall not be made to the com-
missioner for an assessment, the commissioner shall assess the
specific tax as in other cases of default, and shall ascertain,
upon the best information he can obtain, the probable quan-
tity which the distillery will produce during the time the
license will continue, and shall therefrom assess the actual
rate per gallon provided for in this act. If the quantity to
be manufactured or distilled under such license, shall have
been made, and the person desires to make an additional
quantity, he may apply for a new assessment and new license
for the additional quantity desired, which shall be granted
upon the payment of the tax on the gallon without the specific
tax to distil or manufacture. ‘The same reports required of a
merchant to ascertain his sales, may be required of a manu-
facturer or distiller for the purpose of ascertaining the quantity
manutactured or distilled by him. Any person in any manner
violating the provisions of this section, shall pay a fine of not
less than fifty dollars nor more than five hundred dollars for
each offence.
25. No person shall, without a license authorized by law,
keep a hotel, a house of private entertainment, a boarding
house, an eating house or bakery.
What constitutes a hotels tax on license, how estimated.
> 3
26. Any person who shall. for compensation, furnish lodging
or dict to travelers, sojourners or boarders in his house, or
provender for a horse feeding in his stable or on his land
(except a drove of live stock ‘and persons attending it), ancl
sell, by retail, wine, spirituous or malt liquors, or any mixture
of any of them, to be drank in or at the place of sale, shall
be deemed to keep a hotel. A license to keep a hotel shall
not be construed to authorize the sale of any goods, wares or
merchandise, or the sale of spirituous or malt liquors to be
drank elsewhere than in or at such hotel, unless authorized by
an additional license and the payment of an additional tax.
The tax ona hotel may be determined by the actual rent of
the house and furniture, and may exceed such rent; and if’ it
is not rented property, the commissioner shall determine the
tax by what the probable rent would be; not to be less, how-
ever, In any case, than the actual rent received or contracted
to he received; and the commissioner may require the pro-
prictor or ten: int to state on oath what is the amount of such
rent, and what would be a fair rent therefor. If cither of
them refnse to state the same when so required, he shall pay
a fine of three hundred dollars. Any person who shall keep
a hotel without a license, shall pay a tine of not Jess than fifty
dollars nor more than five hundred! dollars for each day he
may continue the same.
Wohat constitutes private entertainment,
27. Any person who shall furnish, for compensation, lodging
or diet to travelers, sofourners or boarders in his house, or
provender for a horse teeding in his stable or on his land,
shall be deemed to keep a house of private entertainment,
unless he be a hotel kecper or keeper of a boarding house.
Phe tax thereon shall be a specific one for the privilege of
keeping such house: and if any tax is imposed upon the an-
nual rent or value of such house, such annual rent or value
shall be aseertained in the same manner the annual rent or
value of a hotel is required to be ascertained. A license to
keep a house of private entertainment shall not be construed
to authorize the sale of wine, spirituous or malt Jiquors, or a
mixture of any of them, or of any goods, wares or merchan-
dise. Any person who shall keep a house of private enter-
tainment without a license, shall pay a fine of not less than
fifty dollars nor more than one hundred dollars for each day
he may keep the same.
What constitutes a boarding house.
28. Any person who shall furnish, for compensation, board
and lodging to a person for a period as long as one week,
shall, if he be not the keeper of a hotel or house of private
entertainment, according to the provisions of this act, be
deemed to keep a boarding house. The tax thereon shall be
a specific one for the privilege of keeping such house; and if
any tax is imposed upon the annual rent or value of the
house, such annual rent or value shall be ascertained in the
same manner the rent or annual value of a hotel is required
to be ascertained. But no house shall be deemed a boarding
house with less than five boarders therein at any time; nor
shall a license be required of any person who keeps a board-
ing school for boarding the students and teachers of such
school; but nothing herein shall be construed to exempt the
furniture in such house from being taxed as property. Any
person who shall keep a boarding house without a license,
shall pay a fine of not less than thirty dollars nor more than
fifty dollars for each day he may keep the same.
What constitutes an eating house.
29. Any person who shall cook, or otherwise furnish for
compensation, diet or refreshments of any kind for casual
visitors at his house, and sold for consumption therein, and
who is not the keeper of a hotel, house of private entertain-
ment or boarding house, shall be deemed to keep an eating
house; but the refreshments herein named shall not consist
of wine, spirituous or malt liquors, cider, or a mixture of any
ofthem. The proprietor ot such licensed eating house may
be licensed to retail to persons partaking of such diet and
refreshments, wine, spirituous or malt liquors to be drank at
such eating house, but to no other persons. Such license
shall be granted upon the certificate of the court of the
county or corporation, in the same manner and to the same
effect as certificates are granted to retail ardent spirits. Any
person who shall keep an eating house without a license, shall
pay a fine of not less than fifty dollars nor more than five
hundred dollars for each day he may keep the same.
What constitutes a bakery.
20. Any person whose occupation is to bake bread, crack-
ers, biscuits, cakes. and the like articles of food, and offer the
same for sale, shall be deemed to keep a bakery; and any
person so preparing such articles, may sell the same, at the
lace of preparation, without any additional license or tax.
f a tax shall be imposed on the value of such articles, the
same shall be ascertained in a manner similar to that pre-
scribed for ascertaining a merchant's sales. Any person who
shall keep a bakery without a license, shall pay a fine of not
less than thirty dollars nor more than fitty dollars for each
day he may keep the same.
What constitutes a bowling saloon.
31. Any person who shall keep, for compensation, a saloon
for the reception of company to play at bowls, or who shall
keep an alley at which to play at bowls, and shall demand or
receive any compensation for games played or services ren-
dered thereat, shall be deemed to keep a bowling saloon.
Any person who shall keep a bowling saloon without a
license, shall pay a fine of not less than fifty dollars nor more
than one hundred dollars for each day he may continue the
same.
What constitutes bilhard saloons.
32. Any person who shall keep, for compensation, a saloon
or table at which to play at billiards, shall be deemed to keep
a bilhard saloon. And if atax is imposed upon the tables
kept therein, the same shall be on every table capable of being
used for the purpose and kept therein, whether used or not.
Any person who shall keep a billiard saloon without a license,
shall pay a fine of not less than fifty dollars nor more than
one hundred dollars for each day he may continue the same.
What constitutes a bagatetle saloon.
33. Any person who shall, for compensation, keep a saloon
or table at which to play at bagatelle, shall be deemed to
keep a bagatelle table. And if a tax is imposed upon the
tables kept therein, the same shall be on every table capable
of being used for that purpose and kept therein, whether
used or not. Any person who shall keep a bagatelle table
without a license, shall pay a fine of not less than fifty dollars
nor more than one hundred dollars for each day he may keep
the same.
SCuEDULE D.
Theatres, lectures and concerts.
34. No person shall, without a license authorized by law,
exhibit, for compensation, any theatrical performance, or any
performance similar thereto. It the legislature shall impose a
specific tax on the persons attending such exhibitions, to be
included in or added to a license, it shall be lawtul for the
commissioner of the revenue to attend such exhibition to as-
certain the number of persons who may be present. The per-
son licensed shall also keep an avcount of the number of’ per-
sons attending, so as to enable him to render a statement
thereof on oath. Whenever the pertormance shall be licensed,
the actors operating thereat under the license, shall be exempt
from a license; but unless the performance shall be so licensed,
each person engaged therein shall be liable to the penalty for
a violation of this section. Every license and tax thereon
shall be for each performance, but a license for a theatrical
erformance may, if the person applying for the same desire
it, be for the term of one week. On every license to con-
tinue such performances there shall be an additional tax for
each person who shall have attended the exhibition or per-
formance during the time the last preceding license continued.
If the license be granted for each performance, the commis-
sioner shall include in the tax the amount chargeable for each
person’s attendance thereat, upon the best information he can
obtain; and if the license be renewed, the tax for the persons
attending shall be corrected, if any error exists, by adding
to or deducting from the succeeding license. For any viola-
tion of this section, every person offending shall pay a fine
of not less than fifty dollars nor more than five hundred
dollars for each offence.
Shows, circuses and menageries.
35. No person shall, without a license authorized by law,
exhibit any show, circus, performance, or any menagerie, or
such like exhibition or pertormance; but this section shall not
be construed to prohibit a resident mechanic or artist from
exhibiting any production of his own art or invention. When-
ever such show, exhibition or performance, circus or mena-
gerie shall be licensed, those engaged therein and operating
under the license, shall be exempt from a license tax tor per-
forming or acting thereat.
36. Every show, exhibition or performance, such as is de-
scribed in the next preceding section. whether under the same
canvas or not, shal] be construed to require a separate license
therefor, whether exhibited for compensation or not; and
upon any such show, exhibition or performance being con-
cluded, so that an additional fee for admission be charved, in
lieu of a check authorizing the holder to re-enter without
charge, it shall be construed to require an additional license
for any further or other show, exhibition or performance. If
a tax shall be imposed for the persons attending the show,
exhibition or performance, the persons attending shall be ascer-
tained in a manner similar to the mode prescribed by this act
in respect to persons attending theatrical performances. For
every violation of this section, the person offending shall pay
a fine of not less than fifty dollars nor more than one hundred
dollars for each offence.
Puilic rooms.
37. No person shall, without a license authorized by law,
charge for the use of any house in a city or town, or in
any manner receive compensation for the same, while used
or employed to exhibit therein any theatrical performance,
lecture, concert, or any other exhibition. Wherever such
charge is made or compensation is demanded or received
for the use of such house, or any public rooms fitted for the
purpose, a license shall be obtained. But no license shall be
required of the proprietor or occupier of such house or public
rooms in a town containing less than one thousand Inhabi-
tants. But no license to use such house for such exhibitions
or performances shall be construed to exempt the house from
taxation as property. For any violation of this section, the
person offending shall pay a fine of not less than fitty dollars
nor more than one hundred dollars for each ofience.
SCHEDULE E.
Attorneys, physicians and dentists.
88. No person shal], without a license authorized by law,
practise as an attorney at law, physician, surgeon or dentist.
An atlorney at law; where he may practise.
89. Every attorney at law, in addition to being licensed,
sworn and admitted to prosecute or defend actions or other
proceedings in the courts of this commonwealth, on the re-
tainer of clients, shall obtain a revenue license; and no person
shall act as attorney at law, or practise law in the courts of
this commonwealth, without a separate revenue license. If a
tax shall be imposed on the income from such protession de-
rived from the practice thereof, there shall be exempt trom
taxation the sum of five hundred dollars of such income; nor
shall such income be otherwise taxed tor such year. A license
to practise law in any county or corporation shall authorize
such attorney to practise in all the courts of this state, with-
out any additional lic ense. Any person violating the provi-
sions of this section, shall pay a fine of not less than thirty
dollars nor more than one hundred dollars for each offence.
Physictuns, surgeons and dentists.
40. No person shall, without a license, practise as a physi-
clan, surgeon or dentist; but a license to practise either pro-
fession shall confer the privilege of practising in all the pro-
fessions aforesaid, and a license granted to practise in any
county or corporation, shall authorize such physician, surgeon
or dentist to practise In any of the professions authorized,
throughout the commonwealth, without any additional license.
Ifa tax shall be imposed on the income of any business, occu-
pation or profession aforesaid, derived from the practice
thereof, there thall be exempt from taxation the sum of five
hundred dollars of sach income. Nor shall such income be
otherwise taxed for such year. Any person violating the
provisions of this sec tion, or who shall practise in either of
the professions named without a license, shall pay a fine of
not less than thirty dollars nor more than one hundred dollars
tor each offence.
41. No person shall, without a license authorized by law,
let to mares, for compensation, any stallion or jackass. Every
license to the owner of a stallion or jackass shall specify the
name of such stallion or jackass, if any name has been given.
A license to the owner of any such stallion or jackass for any
county or corporation, shall authorize the stallion or jackass
to stand in any county or corporation without any additional
license. Any person violating the provisions of this section,
shall pay a fine of not less than thirty dollars nor more than
fifty dollars for each offence.
Barbers.
42. No persen shall, without a license authorized by law,
keep a barber shop; and every person who shaves or dresses
hair for compensation, shall be held to be the keeper of a
barber shop. Any person violating the provisions ot this sec-
tion, shall pay a tine of not less than twenty dollars nor more
than fifty dollars for each day he may continue the same.
Daquerrian artists.
45. Any person who engages in fixing images of objects
according to the invention of the daguerreotype, by whatso-
ever name it may be called or known, shall be deemed to be
a dagnerrian artist; and every artist engaged in the business
of the invention aforesaid shall obtain a license, and it shall
be unlawful so to engage without alicense. Every artist so
engaged shall keep an account of his gross income arising
from the business of said art; and where a company or firm
are operating together, they shall keep an account of the
gross income of such company or firm; and if the legislature
shall impose a tax on the income arising from such business,
the gross charges and sales of pictures, cases, plates and other
matters appertaining thereto, shall be considered as part of
such income; and only so much as exceeds five hundred dol-
lars shall be subject to any tax so imposed, and no more shall
be exempted from the total income of all persons operating
in the same gallery: to be apportioned equitably between
them. For every violation of this act, the person offending
shall pay a fine of not less than fifty dollars nor more than
five hundred dollars for each ottence.
ScneDuLe F.
Agents for renting houses.
44. Any person engaged in renting houses, farms or other
real estate for compensation or profit, shall be deemed to be
an agent for renting houses, and when licensed as such, may
engage not only in renting houses, but any real estate. Any
person engaged as agent for renting houses as aforesaid with-
out a license, shall pay a fine of not less than fifty dollars nor
more than one hundred dollars for each offence.
Storage or wnpoxnding.
45. No person shall, without a license imposed by law,
keep, for compensation, any house, yard or lot for storage or
impounding of any coods, wares or merchandise, including
wood, coal, lumber, lime, guano, marl, or any similar com-
moditics, or any live stoc k, or make, demand or receive in
any manner compensation for storage or impounding. Any
person who shall demand or receive compensation for storage
or impounding as aforesaid, or who shall in any manner
violate the provisions of this section, shall pay a fine of not
less than fifty dollars nor more than five hundred dollars for
each offence.
Livery stabiis.
46. Any person who keeps a stable or stalls in which
horses are kept at livery, or ted otherwise than by one day
only, or at which horses are hired for compensation by the
proprictor, shall be dcemed to keep a livery stable; and no
person shal], without a license authorized by law, keep a
livery stable; and no exemption from a license shall be
allowed by reason of such person being licensed to keep a
hotel or house of private entertainment, except that, if a tax
be imposed on the stalls, no tax shall be required on such
stalls as are kept exclusively and used for horses belonging
to travellers or guests stopping at such hotel or house of pri-
vate entertainment. In estimating the stalls, every place in
which a horse on livery has at any time stood by the halter
or other fastening, shall be held to be a stall. Any person
Violating the provisions of this act, shall pay a fine of not less
than fitty dollars nor more than five hundred dollars for each
offence.
foreign insurance companies.
47. No person shall, without a license authorized by law,
act as agent for any foreign insurance company; and any
person ottering to insure, or who makes any contract or policy
of insurance for or on ‘behalf of any company created or
incorporated elsewhere than by or in this state, shall be re-
garded as an agent of a foreign insurance company. Any
person acting as above as an agent of any such foreign insu-
rance company, shall pay a fine of not less than fifty. dollars
nor more than five hundred dollars for each offence.
Telegraph companies.
48. No telegraph company, nor any agent or officer of such
company, nor any person operating the apparatus necessary
to communicate by telegraph, shall transmit any messages or
communications over the wires of such company or person,
without a license authorized by law. If the business be con-
ducted by an incorporated company, the license shall be to
the company; which company may employ agents, without a
license being required of such agents. If the business be
conducted by any person, firm or company not incorporated,
the license shall issue to such person, firm or company.
When a license shall have isaned, messages or communica-
tions may be transmitted through any county or corporation
in this state. One license for the same company shall be suf-
ficient ; and this section shall not be construed to require a
license for each office of the same company. Any person
violating the provisions of this section, shall pay a fine of not
less than one hundred dollars nor more than five hundred
dollars for each offence.
GENERAL PROVISIONS FOR THE ASSESSMENT OF LICENSES.
Licenses; to whom granted.
49. A license may be granted to any citizen of this state ;
to any person entitled to the privileges and immunities of a
citizen thereof; to any person residing in the state; to any
firm or company having a place of business in the state and
doing business thereat; to any corporation created by this
state, or any of the United States, and to any other person
on whom a license tax shall be specially imposed.
When a license 18 required.
50. Whenever a license shall be specially required by law,
and whenever the general assembly shall levy a license tax
on any business, employment or profession, it shall be un-
lawful to engage in such business, employment or profession
without a license, and it shall be held that a license is required.
In all cases where such tax is imposed, it shall be lawful to
grant a license for the business, employment or profession so
taxed; and if the manner of granting a license shall not be
prescribed by law, the said license may be granted according
to the law which governs in similar cascs, and subject to such
restrictions as appertain thereto.
Duty of person who 18 about to engage in a licensed business.
H1. It shall be the duty of every person who is engaged,
or desires to engage in any business, employment or profes-
sion, for the prosecution of which a license is required, to
apply to the commissioner of the revenue of the district
where the business, employment or profession is to be prose-
cuted, for an assessment of the tax imposed by law on the
license he desires to obtain. It shall thereupon be the duty
of the commissioner to administer the oath required by this
act, and deliver to such person a certificate showing the busi-
ness, employment or profession which may be pursued, the
place at which the same may be prosecuted, and the amount
of tax to be paid by such person tor the licensed privilege.
The certificate so issued by the commissioner shall be pro-
dueed to the sheriff or other officer authorized to collect the
property taxed in the county or corporation wherem the cer-
tificate was issued, and it shall be the duty of the sheriff or
other oflicer to receive the taxes named therein, and grant to
such person a receipt for the taxes written upon site h certiti-
eate. Such certificate and receipt, made in conformity to
law, shall be held to be a license to prosecute the business,
employment or profession named therein; except in such
cases as the law requires a further certificate and approval of
the county or corporation court: im which latter case, the
certificate of the commissioner, the payment of the tax, and
the approval of the court, shall be obtained betore the busi-
ness. employment or protession shall be held) to be licensed.
It shall be the duty of every commissioner of the revenue of
a county to attend at and remain during the continuance of
the sessions of the county courts im ML: weh and April at the
courthouse, to issue certificates of licenses provided: for an
this section.
How conuessioier obfuins a lfesuse.
Where a comnussioner of the revenue desires to obtain
a license. Which, in the case of another person applying there-
for, would be cranted by himself. the tax may be paid without
such certificate: but the receipt for the tax shall be produced
to, and the license shall be granted by the court of the county
or corporation.
Appeals from commissianer s valaation,
o3. If the person desiring the license be dissatisfied with
the valuation of the commissioner, he may, within sixty days,
appeal to the court of the county or corporation, whose judg-
ment shall be final.
Tadividual names to be stated ta ai lcense.
o+. When a leense is granted to a company or firm, such
license shall specify the individual names of’ each person com-
posing the company or firm; and any person exercising any
of the privileges of the license, not Ko named, shall be held
to be transacting the business, employment or prolession
without a license. Dut this section shall not apply to any
sient partner whom it might be lawful to include, nor to any
person who may be added to the firm afler the grant of such
license,
Place of business to be desrgnater.
do. Every license granting authority to engage in or exer-
cise any business, employment or profession, unless expressly
authorized elsewhere or otherwise, shall designate the place
of such business, employment or profession at some specified
honse or other definite place within the district of the com-
missioner of the revenue granting it. Engaging in or exer-
cising any such licensed business, employment or profession
elsewhere than at such house or definite place, unless ex-
pressly authorized elsewhere or otherwise by law, shall be
held to be without a license. <A license which does not spe-
city such house or definite place where business, employment
or profession is limited thereto by In, shall be deemed to
be void.
Neparate leenses.
6. A separate license shall be granted to each member of
a firm or company of attorneys at law, physicians, surgeons
and dentists; and where the tax is estimated on the income
from the professional business of a firm or company, if any
part thereof is exempt from taxation, the exemption in favor
of such firm or company shall be apportioned amongst the
several members thereof.
When double tax is onposed.
o7. If the commissioner of the revenue shall ascertain that
any person is continuing the business licensed for the pre-
ceding year, or any part thereof, without making an applica-
tion for a renewal of such license: or if he shall ascertain
that any person has commenced any business, employment or
profession, for the prosecution of which a license is required,
without making application to such commissioner for a
license, he shall, in either case, assess such person upon the
best information he can obtain, in the same manner he would
make the assessment if the application had been made to
him; but the tax shall, in either case, be assessed by him at
twice the amount which would otherwise have been imposed
for a year on such business, employment or profession. Im-
mediately after the commissioner shall have made his assess-
ment under the provisions of this section, he shall deliver a
certificate of such assessment to the sheriff or other officer
authorized to collect the taxes, who shall thereupon have
authority to make distress and use all the remedies to collect
the same that are now given for the collection of other taxes.
When the tax shall be paid, and if necessary the court's ap-
proval of the license shall be procured, the person so assessed
shall be deemed to be licensed, if he be authorized under
existing laws to obtain a license.
58. The auditor of public accounts shall, for good cause to
him shown, have full power to reform any assessment of a
license tax; may require a new obligation with additional
Recurity, where such bond and security shall be required by
law. He may appoint an agent to make such new assessment
and to take such bond, and upon such new assessment being
made, the original assessment shall thereupon be set aside,
and the license granted shall cease. The said auditor may
pay to such agent, out of the treasury, a reasonable compen-
sation, not exceeding the compensation allowed to a commis-
sioner of the revenue for the assessment of property.
Deduction from commissioner's compensation.
59. If a commissioner shall, in his list of licenses to be fur-
nished to the auditor of public accounts, charge or extend in
any case a tax less than the law requires, the said auditor
shall deduct the amount omitted to be charged or extended,
from the compensation of the commissioner; and to enable
the auditor to make an examination of such lists, the com-
missioner shall return to him with his return of licenses, all
interrogatories which may have been propounded by him,
under the direction of the said auditor, and answered.
To whom tax is to be paid.
60. The tax on every license issued under this act shall,
unless otherwise provided, be paid to the officer of the county
or corporation wherein the license is issued, who, at the time
of payment, may be authorized to collect the taxes on pro-
perty assessed for that year in such county or corporation.
When licenses erpire.
61. All licenses shall expire on the thirtieth day of April,
except licenses to theatres, public shows, exhibitions or other
performances, and to bowling alleys and billiard tables at
watering places. Licenses to keepers of bowling alleys or
billiard tables at watcring places, may terminate on the
thirtieth of April, or at the end of four months, whichever
may happen first. If granted for four months or less, the tax
thereon shall be fifty per centum of the annual tax. Licenses
to theatres shall be tor one week, unless the commissioner
shall consider that the license will not be renewed at the end
of one week, in which event he shall refuse a license for a
longer term than twenty-four hours. Licenses to public
shows, exhibitions or other performances, shall be for twenty-
four hours, unless the same be concluded in less than twenty-
four hours, and if so concluded, the license shall cease. It
shall be held to have expired whenever additional pay is ex-
acted to return to the exhibition or performance, in lieu of a
check authorizing the holder to return without compensation.
In those cases wherein it is necessary for the county or cor-
poration courts to give a certificate necessary to the grant of
a license, or to give a license validity, such certificate may be
given at the March or April court next preceding the first
day of May on which such license is to take effect. Where
such license 1s not for the period of one year, such court may
at the time, or before granting a license, give such certificate.
If any license be granted for less than a year, the tax thereon
shall bear such proportion to the whole annual tax as the
space of time between granting the same and the thirtieth of
April bears to the whole year, unless otherwise provided ;
but there shall be no abatement from the tax on the following
licenses, if the same be exercised for less than a year, to wit:
First—On a license to keep a stallion or jackass.
Second—Common criers.
Third—On attorneys at law, physicians, surgeons and
dentists.
Fourth—To manufacture wine, ardent spirits or malt
liquors.
Fifth—Canvassing counties to purchase matters of sub-
sistence.
Sixth—Peddlers.
Seventh—Barbers.
Eighth—Sample merchants.
Ninth—Sale of patent rights.
Tenth—Public rooms for exhibitions.
Eleventh—Dacuerrian artists.
Twelfth—Foreign insurance companies.
List of licenses to be furnished to the sheriff.
62. Within ten days after a commissioner of the revenue
shall have granted a certificate to obtain a license, he shall
deliver to the sheriff or other collector of the taxes on such
licenses, a list of all such certificates, as far as he may have
progressed with the same; which list shall be the guide of
the sheriff or collector in collecting the taxes imposed by law
on such license. If the taxes be not paid, the sheriff or col-
lector shall distrain, immediately upon the receipt of such
liat, for the amount with which any person may have been
assessed; and he may sell upon ten days’ notice so much of
such person’s property subject to distress, as may be necessary
to pay the taxes so assessed, and the costs attending its col-
lection. If the sheriff or collector shall be unable to find
sufficient property to satisfy the taxes so assessed, and the
same shall not be immediately paid, the said sheriff or collec-
tor shall arrest the person so assessed, and hold him in cus-
tody until the payment is made, or until he enter into bond,
with sufficient security, in a penalty at least double the amount
of the taxes so assessed, conditioned for his appearance before
the circuit court of his county or corporation, to answer to
such action of debt, indictment or information as may be
brought against him, and to satisfy not only the fine imposed,
but to pay the taxes assessed; and it shall be lawful for the
court, upon the trial of such action of debt, indictment or
information, to render judgment upon such bond for the fine
imposed and the taxes which may be assessed.
When lists of licenses to be returned to auditor.
63. Every six months, to wit, the first day of May and the
first day of November of each year, the commissioner of the
revenue shall return, on oath, to the auditor of public ac-
counts, and to the clerk of the court of the county or corpo-
ration, a fair classified list of all Heenses and certificates for
obtaining the same, granted by him within the last preceding
six months, embracing all such licenses and certificates as
were not contained in any preceding report: and if no he
censes were issucd, he shall report that fact on oath at the
times aforesaid. In each class of licenses the names of the
persons licensed shall also be arranged alphabetically; and
such list shall specify the date of each heense, and the time
it terminates; for what it was granted: the name of the per-
son, firm or company to whom granted; the amount of tax
mentioned in the certificate to obtain the license; to whom
such certificate was delivered; and if delivered to any deputy
sheriff or collector, shall state also the name of his principal,
and shall also show the data on which his caleulation of the
tax was made. It shall be the duty of the auditor of public
accounts to furmish to each commissioner printed forms and
oaths for anthenticating such lists or reports as above indi-
rated; which may be altered by said auditor, and the com-
missioner shall make report according to such forms. Any
commissioner failing to make such report at the times speci-
fied shall forfeit not less than one hundred dollars nor more
than five hundred dollars, and unless a reasonable excuse 1s
given, shall forfeit all compensation to be received from the
treasury.
License returns cridciwe,
64. Any list of licenses, or certificates for obtaining the
same, sicned or sworn to by a@ cominissioner Issuing the same,
or if he be dead, by his personal representative, Wherein the
amount of tax is stated, and to whom the certificate for ob-
taining the license was delivered. shall be evidence to charge
the sheriff or collector with the amount of such tax.
License a personal privilege.
Go. Every lheense shail be held to confer a personal privi-
lege to transact the business, employment or profession which
may be the subject of the license, and shall not be exercised
except. by the person, firm, company or corporation licensed,
or for his or their exclusive benctit.
Licenses assignable ; haw, &e.
66. A license may be assigned to any person to whom it
might have been originally granted: and if it was obtained,
or had its v: idit-y by reason of a certificate of any court, or
of any oath or bond, the assienment shall not be valid, with-
out a like certificate in favor of the assignee, and a like oath
or bond by the assignee, as was required by the original
grant; and when assigned, shall be a personal privileze to the
assignee, and shall not be exercised by any person other than
the assignee or assignees,
67. When a person has obtained a license to carry on any
business, occupation or profession at any definite place in the
commissioner's district, and desires to remove to any other
place in the county or corporation wherein his license was
granted, and wishes his license altered accordingly, the com-
missioner may make such alteration,
Separate violutions of lace; what,
Ox. If the Jaw annexes a penalty for each or every viola-
tion of its provisions, or for each separate offence, it shall be
lawful to hold that each day's continuance in the exercise of
any business, employment or profession for which a license is
required, constitutes a separate offence.
Sheriff or collector not to receive taces in certain cases,
69. No sheriff or collector shall receive from any person a
license tax, unless he has first received a list of licenses or a
certificate of the commissioner showing the amount with
which such person has been assessed.
Tuves, when payable,
70. The taxes assessed on licenses shall be accounted for
and paid into the treasury by the sheriff or collector at the
following times: the taxes assessed on or after the first day
of November, and before the first day of May following, shall
be accounted for and paid on or before the thirticth day of
the said month of May; and the taxes assessed on or after
the first day of May, and before the first day of November
following, shall be accounted for and paid on the fifteenth
day of December next thereafter, save as follows: a sheriff
or collector, the courthouse of whose county or corporation
is more than thirty miles trom the seat of government, shall
be allowed, in addition, one day after the said thirtieth of
May and the fifteenth of December, for every thirty miles
distance therefrom.
Delingitents, how returned,
71. When a sheriff or other collecting oflicer is unable to
tind property out of which to make the taxes Imposed upon
persons who may have been assessed with a license tax, such
sheriff or collector may return such persons as insolv ent. ac-
cording to the laws in relation to uncollected taxes, he having
performed the duties imposed on him by this act, or having
shown his inability to do it.
72. Every sheriff or collector receiving taxes on licenses
shall be allowed a cammission of two per centum for their
collection on the first five thousand dollars, and one per
centum upon any excess over that sum; and if he shall punc-
tually pay the same into the treasury within the time pre-
scribed by law, he shall be allowed an additional compensation
of two per centum on the first five thousand dollars, and of
one per centum on any excess over that sum.
Sheriff's return of Leenses.
73. The sheriff or collector shall be furnished by the auditor
of public accounts with forms, arranged so as to show the
date of each certificate for obtaining a license issued by a
commissioner of the revenue, and delivered to such sheriff
or collector; the name of the person, firm or company to
whom it was issued, and the amount of tax assessed thereby.
The sheriff or collector shall list all such certificates received
by him, according to such forms, and return the list to the
anditor of public accounts at the time he is required by law to
pay the taxes on such licenses, and shall make oath to the
truth of such list or report; and if such sheriff or collector
have deputies, such form shall be so arranged that the prin-
cipal and each deputy shall make oath toa list concerning the
operations of his district.
Property and profits of a Licensed business; when not erempt from
taxation.
74. A license to the owner of a stallion or jackass, to let
the same to mares for compensation, shall not be construed
to exempt from taxation the property in such stallion or
jackass; nor shall the grant of any license be construed to
exempt from taxation any house or real estate used under the
operation of a Heense, nor the profits of a licensed business.
Commisstoncr’s fees on Licenses,
7d. For every certificate issued by a commissioner toa
person desiring, or who ought to obtain a license, the com-
missioner shall be entitled to a tee of sev enty-five cents for
each certificate. He shall also receive a fee of fifty cents for
a transter of a license. ATL such fees shall be paid by the
person obtaining the certificate or transfer, as the ease may
be; and where the person, firm or company applies for a cer-
tificate, the same may be withheld until the fees are paid.
The commissioner shall, for his assessment of taxes on li-
censes, be allowed a commission of one per centum on the
first five thousand dollars assessed in his district, one-half of
one per centum on the excess over five thousand dollars and
under ten thousand dollars, and for the excess over ten thou-
sand dollars, he shall be allowed one-fourth of one per centum
on such excess; which commission shall be paid out of the
treasury, by warrant from the auditor of public accounts.
What 7s capital in licensed business.
76. Capital invested in any trade or business, in respect to
which a license has been issued and taxed, and by reason
thereof exempt from taxation, shall be held to consist of the
money employed in the necessary, actual and active opera-
tions of the business, and the goods, wares and merchandise
which are the subjects of sale under a Hisense, and sneh other
capital as may be named and exempted in epociticd nases, if
any; but “credits,” other than those accruing from the
licensed business, within the year or licensed term, and the
year next preceding, shall in no case be held to be capital;
nor shall “moneys,” not used as in this section specified, be
held to be capital; nor shall “credits” be offset avainst debts
created in the course of such trade or business until such
debts are taxed as credits.
Sheriffs and collectors to report licenses.
77. Every sheriff and every sergeant of a corporation who
is collector of the public taxes, shall note and keep a memo-
randum of every omission or violation of duty of every com-
missioner of the revenue which he discovers; and he shall
report in writing, on oath, to the commonwealth’s attorney
and to the auditor of public accounts all such omissions and
violations of duty. If none be discovered by him, he shall in
like manner make report thereof. For a failure to make such
report, all commissions and other compensation allowed him
for the collection of the taxes and other public dues, shall be
withheld until such report 1s made, or the failure to make the
same satisfactorily accounted for to the auditor of public
accounts.
Ltedress against erroncous assessment.
78 Any person assessed with a license tax, agerieved
thereby, may, within two years after such assessinent, apply
for relief to the court in which the commissioner gave hond
and qualified. The attorney for the commonwealth shall de-
fend the application; and no order made in favor of the
applicant shall have any validity, unless it be stated on the
face thereof that such attorney did defend it; that the com-
missioner or his sticeessor was examined as a witness touch-
Ing the application, and the facts proved be certified.
19. If the court be satisfied that the applicant is erro-
meousle charged with taxes, and that the erroneous assess-
ment Was not caused by reason of the failure or refusal of
the applicant to furnish the commissioner, on oath, the neces-
sary information, such as the law requires, it may order that
the assessment be corrected by increasing or diminishing the
amount of taxes. If the assessment exceeds the proper
amount, the court may order that the applicant be exone-
rated trom the payment of so muchas is erroneously charged,
if not already paid; and if paid. that it be refunded to him;
and if the assessment be less than the proper amount, the
court shall order that the applicant pay the proper taxes, and
shall furnish the auditor of public accounts with the new
assessment.
8). An order of exoncration made as aforesaid, delivered
to the sheriff or collector, shall restrain him from collecting
so much as is thus erroncously charged; or if the same has
already been ealleeted, shall compel him to refund the money,
if such officer has not already paid it into the treasury; and
either way, when properly ¢ endorsed by the applicant, it shall
be a sufficient voucher to entitle the ofticer to a eredit for so
much in his settlement with the auditor of public accounts.
81. If what was so erroneously cnarged has been paid into
the treasury, the order of court ‘shall entitle the claimant to
a warrant on the treasury for the amount thereof. provided
application for the same be made to the anditor of public
accounts within one year after the date of such order.
€2. If the court shall be of opinion that the error asked
to be corrected was committed by reason of the neglect or
carelessness of the commissioner, it may render judgement
against him for the costs of the ap plication ; and if the erro-
neous entry was made by reason of the failure or refusal of
the person charged, to furnish the commissioner with the
necessary information, the court shall retuse relief.
Appeal or superscdeas authorized.
83. If from the statement of facts or other evidence the
auditor of public accounts shall be of opinion that the order
of court granting the redress is erreneous, he may advise a
supersedeas or appeal to the circuit court of the county or
corporation having jurisdiction over the conaty or corpora-
tion in which the order was made. Such appeal or super-
scdeas shall be granted as a matter of right, and shall be
proseented by the attorney for the commonwealth for such
court. The circuit court, upon the facts stated, and upon
such other evidence as either party may offer, shall correct,
affirm or reverse the order of exoneration, and shall make
such order thercupon for the collection of the taxes or other-
wise, as such court may consider proper. The appeal or
supersedeas shall be tried in a summary way without plead-
ings in writing. No costs shall be awarded by the court, or
paid by the commonwealth, abont such appeal or supersedeas,
unless the court in its discretion shall give judement for
costs against the commissioner who made the erroncous
assessnicut.
Population of counties, cities and towns; how estimated, and the data
for estimating taxes.
84. In all cases where the population of any county, city
or town is a data tor estimating the taxes imposed by law for
the exercise of any privilege therein, or for any other pur-
pose, the commissioner shall assume that the white and necro
population is five and a half times the number of white
persons and negroes over the age of twenty-one years.
The estimate of the white and negro population, made as
aforesaid, may be held to constitute the population for the
purposes as atoresaid. In all cases in which the amount of
sales is the data tor estimating the taxes on the license, such
sales shall be ascertained in the same manner that a merchant's
sales are ascertained under the provisions of the third section
of this act, mutatis mutandis; and all the reports required of
amerchant shall be required of such person; and the same
proceedings shall be had in making a further assessment as is
required of a merchant.
Penalties for violations generally.
85. Any person who shall engage in, or exercise any busi-
ness, employment or profession without a license, if a license
shall be required by law, or shall in any manner violate the
license or revenue laws of the state, if no specific fine is im-
posed for such violation, shall pay a fine of not less than
thirty dollars nor more than one thousand dollars tor each
offence. No judgment upon the confession of the accused,
or upon a verdict of guilty, shall be rendered by a court for
less than the minimum penalty annexed to any violation of
the revenue laws; nor shall any suit or other prosecution for
such violations be dismissed or otherwise discontinued, unless
the reasons for such dismissal or discontinuance be fully stated
and entered of record. It shall be unlawtul for any attorney
for the commonwealth, or for any attorney acting tor him, to
receive any fee or other compensation from the defendant on
account of any prosecution in which a judgment for the
enalty, if any has been prescribed, has not been rendered
in favor of the commonwealth.
Penalties, how recoverable,
86. The penalties prescribed in this act, except those re-
coverable in the circuit court of the city ‘of Richmond, by
existing laws, shall be recoverable by action of debt, present-
ment, indictment or information.
In debt.
&7. Such action of debt may be brought in the name of
the commonwealth, either in the county or corporation
wherein the offence was committed, or wherein the offender
resides or may be found; and such action may be either in
the county or corporation court, or in the circuit court. of
the county or corporation. Such action of debt may be in-
stituted at any time within five vears after the offence was
committed, and shall be for the maximum penalty prescribed,
and for each violation of any of the laws and prohibitions
contained in this act. In the action of debt, bail shall be
required as a matter of right; and if deemed necessary, an
attachment may issue without the afhdavit and bond required
in other cases, either before the institution of a suit, or during
the pendency of the same. A declaration shall be filed, but
no orders or pleading at rules shall be necessary, and no ex-
ceptions shall be allowed to the declaration for any defect or
want of torm. If the offence is not suficiently stated, the
court shall require, under such rules as it may adopt at any
time betore a verdict may be rendered thereon, a full and
explicit statement of the offence. In all such proceedings,
the court shall render judgment according to the very right
of thecase. In case the defendant be arrested and in custody
for want of bail, he may, at the time of arrest, or at any time
before a judgment be rendered in the action, give bond, with
suflicient security, in a penalty equal to the pen: ilty sued for,
to the officer making the arrest, or to the clerk of the court
wherein the action was instituted. Such bond shall be pay-
able to the commonwealth, and shall be conditioned for the
appearance of the party to answer the action, and to abide
by and satisfy the judgment of the court. Upon the execu-
tion of such bond, the defendant shall be discharged from
custody. The bond shall be returned to and filed “with the
clerk in the papers of said action.
Presentments, ndictments and mformatione.
8&8. Upon any presentment made, madictment found or in-
formation filed in a prosecution under the license or other
revenue laws of this commonwealth, the court shall forthwith
award a capias, returnable to the same term the canpias was
awarded; and if the detendant 1s arrested, he shall be com-
mitted to jail unless and until he shall enter into a bond with
good security, before the oilcer arresting him, or before the
court awar dine the capias, or the clerk thereof, conditioned tor
his appearance before the court, and abide by and satisty the
judgement which may be rendered in the prosecution aforesaid.
If such capias be not executed during said term. such further
capias shall be issued as may be necessary tor hisarrest. Upon
the arrest of the defendant, the court shall forthwith try the
case, unless for good cause it may be continued. In all actions
of debt or other proseentions for any violations of the revenue
laws, the attorney for the commonwealth shall be entitled to
a fee of ten dollars. to be taxed in the bill of’ costs, No at-
torney or officer shall be entitled to the payment of any fees
out of the treasury for serviecs rendered in any proceedings
herein authorized. In all judgements rendered in any prose-
cution under the laws of this state, the clerk, amongst other
costs, shall tax against the defendant the expenses of the
jury; which the clerk shall, with the fine, certify to the audi-
tor of public accounts; which costs shall be paid into the
public treasury to the credit of the commonwealth. Two
years shall be allowed to institute any criminal prosecution
for a violation of the license or other revenue laws of this
state.
89. This act shall be in force from its passage.
Chap. 2.—An ACT amending the S8t chapter of the Code (edition of
POM. in relation to the Assessment or Taxes on Licenses,
Passed February 14, 1sce,
Be it enacted by the general assembly, That the thirty-
eiehth chapter of the Code (edition of eighteen hundred and
sixty) shall be and the same is herchy amended and re-enac te
so that, with the amendments. the said chapter shall read
follows, to wit:
1. The several licensed subjects of taxation shall be elassi-
fied by schedules as fellows, to wit:
Sciurputn A.
License to sel.
No person shall. without a Heense authorized by law, sell,
contract to scll or offer to sell. for himself or for others, for
yroht or on commission, or for otver compensation, any per-
sonal property by deed or other writing, hy delivery, sample,
card or other representation, including as such, coal oil, salt
and eonperas water, except as toilows, to wit:
Iirst—The owner of any such property, except coal oll,
salt and eopperas water, may sei! the same without a Eeense.
if it was acquired in payment of a debt, or in the usual course
of trade, devise or inheritance, and not so acamred for sale
for protit.
Second—A farmer or planter may sell the products of his
farm. except as atoresaid.
Tuird—aA publisher may scll books, pamphlets or other
periodicals at the place of publication, and the publisher of a
hewspaper printed and published in this stoic, may sell the
same at the place of pubucation and cisewnere in this state
without a license.
fourth—Teachers, officers or tru: ied of any college, school
1 4
or seminary of learning, may seb at sneh coliege, school or
seminary, text-books to the studenes thereof.
Wiith—Any article of merchindise or trade (exeent wine,
epiritvuous or malt liquors, or any mixture of any of them)
made im this state wholly and exelusively hy the manufac:
turers personal labor, may he sold by the mannineturer at
the place of manuizeture without a license. Dut all articles
parually made elsewhere and put together or otherwise com-
pleted by such manufacturer, shall, if sold, be sold under a
license.
Sixth—Horses, mules, asses, jennets, cattle, sheep, hogs, or
any other live stock raised on any farm, or which have re-
mained there as lone as three months as the property of the
owner or tenant for a year of such thrm, may be sold at such
farm, or may be driven away and sold (hetor e being slaugh-
tered) at any other place without a license.
Seventh—aA miller may sell flour or meal made from the
products of his own farm, or which may be ground from tolls.
Eighth—A person may sell wood or lumber from his own
land, cut, or sawed by hinselt.
Merchant's acles.
2. Any person licensed as a merchant may sell any per-
sonal property. including as such, coal oil, salt and copperas
water, and may manufictnre and. sell medicines, except as
follows:
Virst—He shall not sell wine, ardent spirits, malt Nquors
or cider, or any mixture of any of them, without a separate
license therefor.
Second—lHle shall not buy and sell gold or silver coin,
bonds and other evidences of public debt, or any certificates
of indebtedness of any corporation.
3. Every merchant shall pay a specific tax for the privilege
of selling in this state. In addition to such specific tax, every
merchant shall pay for said privilege a further sum on the
amount of sales to be made during the hcensed term other
than sales of goods imported directly into this state by the
importer, and sold without br eaking bulk, to be ascertained
as follows: If the merchant has been in business as such,
whether under a license or not, in the county or corporation
where he applies for a license, for twelve months next pre-
ceding, the sales during the sueceeding year shall be assumed
to be at least equal to the sales of the preceding year; and it
may be determined that they will exceed those of the pre-
ceding year. If the business has only been carried on part of
the year preceding, then the amount of sales of the preceding
year may be ascertained by adopting the sales for such part
of the year as a basis for ascertaining the same for the entire
year. Ifa merchant 1s a beginner, he shall state the amount
of his probable sales for and during the time the license he
proposes to obtain will continue. In all cases of conjectural
sales, the amount thereof may be determined by ascertaining
the amount of purchases made and to be mace, and adding
the per centum of profits made or to be made on the : sales,
and adopting the aggregate as the amount of sales. In all
cases the license shail specify the amount of the goods, wares
and merchandise to be sold under such merchant's license, in-
cluding profits. If the amount of the goods authorized to be
sold under such license shall have been sold, the license there-
after shall be deemed to be void; but if the merchant desires
an enlargement of the amount of sales, he may apply for a
new assessment and new license for the privilege of selling the
additional quantity desired; which shall be granted upon the
payment of the tax on the sales. without the specific t ax. For
the purpose of ascertainme whether the amount of goods au-
thorized by such heense to be sold. have been seld, it shall be
the duty of every merchant, on the first day of Auzust, No-
vember and February of each year, to make report in writing,
on oath, to the commissioner of the revenue tor the district
In Which the merchant was licensed. showing the amount of
,oods sold by him within the preceding three months. Tf any
merchant shall fail to make such report. the commissioner
shall assume that all the goods authorized to be sold by the
license, have been sold, and shall proceed to make a new as-
sessment, after examining the merchant on oath, or upon such
other evidence as he may be able to obtain, in the same man-
ner and to the same effect he would do if application had been
made to him for an enlargement of the Hcense aforesaid. If
any person shall bring gocds into this state at a time when,
by an assessment, he cannot procure a license tor the full term
of one year, and he desires to have such goods sold by auction,
the commissioner may assess the tax at a rate equal to the tax
for one year. Any person violating the provisions of this
section, shall pay a fine of not less than five hundred dollars
nor more than five thousand dollars for each offence.
4. No change in the name of the firm, nor taking in of
a new partner, nor the withdrawal of one or more of the
firm, shall be considered as commencing business; but if any
one or more of the partners remain In the firm, the business
shall be regarded as continuing; and if the firm dissolve, and
each partner or any number of them continue business, any
tax on the sales or protits of the business, which might other-
wise be chare sable to the firm, may be apportioned amongst
them, according to the justice of the case. As one of the
means of ascertaining the amount of the leense tax, the
commissioner. shall propound interrogatories to such mer-
chant, and may use such other evidence as he may procure.
Such interrogatories shall be answered on oath. Any person
violating the provisions of this section shall pay a fine of not
less than fifty dollars nor more than one thousand dollars for
each offence.
Commission merchants.
5». Any person licensed as a commission merchant may sell
any personal property except wine, ardent spirits and malt
liquors, bonds, certiticates of public or private debts, or other
securities, which may be left with or consigned to him for
sale. But he shall not purchase property, or any interest
therein, and sell the same under such license. Such merehant
shall pay a tax on such sales, or on the commissions charged
for such sales, as the legislature may from time to time im-
pose; and all sales, whether made tor compensation or not,
and all commissions and other compensation of every kind
received, whether the same be for brokcrave, insurance, or
other services or assurances, shall be held to be subject to
such tax as may be imposed. Any person selling contrary
to the provisions of this section, or who shall in any manner
violate the same, shall pay a fine of not less than fifty dollars
nor more than one thousand dollars for each offence.
LIngquor merchants.
6. A license to sell wine, ardent spirits, malt liquors, cider,
or any mixture of any of them, shall be separate from any
license to engage in or follow any other licensed business,
occupation or profession, and no license to engage in or fol-
low any such business, occupation or profession, shall be held
to include the privilege of selling in any manner, wine, ardent
spirits, malt liquors, cider, or any mixture of any of them,
except in the following case, to wit: Any person licensed to
keep a hotel in pursuance of this act, may sell, by retail, wine,
ardent spirits, malt liquors or cider, to be drank in or at such
hotel; and no other person, other than those aforesaid, shall,
without such separate license, sell in any manner, wine, ardent
spirits, malt liquors, cider, or any mixture of any of them,
either to be drank where sold, or to be taken away for sale,
or to be used in any manner. A license to sell such wine,
ardent spirits, malt liquors, cider, or any mixture of any of
them, shall be granted in the mode prescribed by this act;
but such license shall have no validity, unless and until the
county or corporation court wherein the licensed privilege is
to be exercised, shall certify and enter of record that the
place of sale is proper and convenient to the neighboring
residents, and that the person to be licensed is a person of
sobriety and good character. If such certificate of the court
is applied for and refused, such refusal shall be entered of
record, and shall not be granted to the applicant before the
succeeding March or April term of such court, unless by a
court composed exclusively of the same justices to whom
the first application was made, or a majority of all the acting
Justices of the county or corporation. When such refusal is
entered of record, a copy thereof, endorsed by the applicant,
shall entitle him to the amount of such license tax, less the
sheriff’s commissions thereon, upon his showing, by his own
oath or other evidence, that he had not made sale of wine,
ardent spirits, malt liquors, cider, or any mixture of any of
them, within the preceding year, contrary to law. If the
money remains in the hands of the sheriff or collector, it
shall be refunded by such sheriff or collector, and if it has
been paid into the treasury, it shall be refunded by the war-
rant of the auditor of public accounts. Under a liccnse to
sell ardent spirits, the person licensed may, in addition
thereto, sell wine, malt liquors, cider, or any mixture of any
of them, without any additional tax, unless and until the
legislature shall otherwise prescribe by fixing a different rate
of tax for the sale of either. If a law shall impose a tax on
the amount of sales, the license shall specify the amount to
be sold under such license, and when such amount is gold, the
license thereafter shall be void. The amount of such sales
shall be ascertained and determined in the same manner and
under the same rules, reports and restrictions prescribed in
this act in relation to merchants. If any Hcensed person, or
person without a license, shall in any manner violate this sec-
tion, he shall pay a fine of not less than fifty dollars nor more
than one thousand dollars for each olence.
Sample merchants.
7. Any person who shall sell or offer to sell any goods,
wares or merchandise by sample, card or other representa-
tion, shall he deemed to be a sample merchant. But nothing
in this section shall prevent a hceensed merchant from exhibit-
ing a specimen of his goods, wares and merchandise to his
customers, in the county or corporation in which his license
issued, nor shall it prevent the exhibition of a sample of any
property which the person exhibiting the same is authorized
to sell without a heense. Any per “on Who shall sell or offer
to sell in violation of this section, shall pay a tine of not less
than one hundred dollars nor more than tive thousand dollars
fur each ofence.
Sales by peddura.
8. Any person who shull carry from place to place any
coods, wares or merchandise, and offer to sell or actu: lly sell
the same in transitu or otherwise, shall be deemed to be a
peddler; and any person licensed as a peddler may sell any
personal property a merchant may sell, or he may “exchange
the same for other articles; and w henever a license is eranted
toa peddler to sell such goods, Wares or merchandise, his
license shall confer authority to sell at any house or place
within the county or corporation In Which the license was
granted. Any peddler who shall peddle for sale, or sell with-
out a license, shall pay a fine of not Jess than filty dollars nor
more than five hundred dollars tor each ottence; and any per-
son selling or offering to sell as a peddler, shall exhibit his
license, on the demand of any citizen of the county in which
he sells or offers to sell or barter, and upon his failure or re-
fusal to do so, shall be subject to the penaltics of peddling
without a license.
Sale of putent reghts.,
9. No person shall, without a liceuse authorized by law,
sell or barter the right to manulacture or use any machinery
or other thing patented to any person or company, under the
laws of the United States s+ and no lieeuse to sell anv other
thing shall confer the authority to sell er barter such richt or
use such machinery. But nothing i in this section shall be con-
strued to prevent the patentee of any improved or useful in-
vention, if he be a citizen of the United States, from selling
or bartering the right to manufacture or sell the same: but
the selling or bartering herein allowed to the patentee shall
be a personal privilege, and shall not be exercised by any
agent or other person for him. Any person violating the
provisions of this section shall pay a fine of not less than fitty
dollars nor more than five hundred dollars for each oflence.
Sales by ayents
10. No person shall, without a license authorized by law,
act as general agent for the sale of lands, or act as book agent.
What constitutes a land agent; what he may sell.
11. Any person licensed as a land agent may sell any land
in this commonwealth entrusted to him for sale. Any person
selling land, or offering to sell the same, who is not an aue-
tioneer, or who has not the fve simple title, or any other less
estate therein, shall be held to be a land agent. But this
section shall not be construed to prevent any person not en-
gaged in the business of selling land for compensation, from
selling without a license any lands for the sale of which he
has a duly authenticated power of attorney. For any viola-
tion of this section, the person offending shall pay a fine of
not less than one hundred dollars nor more than five thousand
dollars for each offence. ,
Sale of books; book agents.
12. Any person who shall receive subscriptions for, or
shall in any manner furnish newspapers, books, maps, prints,
pamphlets or periodicals, otherwise than by sale. printed or
published beyond the limits of the. United States, shall be
deemed to bea book agent. Any person who has been a
resident of the United States for two years, desiring to dis-
tribute or sell any religious books, new <papers, pamphlets or
periodicals, may apply” to the county or corporation court of
the county or corporation in which he may desire to distribute
or sell the same; and such court, upon being satished that the
person applying is of good character and a proper person
in whom to confide the trust of selling or distributing such
books, may direct the commissioner of the revenue to grant
him a license, with a nominal tax only. Any person violating
the provisions of this section shall pay a fine of not less than
fifty dollars nor more than one hundred dollars for each
offence.
Auction sales; who moy sell without a@ Neense.
13. No person shall sell at auction or public outery without
a license, except in the following cases, to wit:
First—The estate of a decedent may be sold by the per-
sonal representative, according to law or the provisions of
the will.
Second—Property conveyed by deed of trust, or decreed
or ordered to be sold by a court, may be sold according to
the deed, decree or order.
Third—Any person may sell the agricultural products of
this state arising from his own or other Jabor under his
control.
Fourth—An officer may sell property distrained by him
under execution or other legal process.
Auctioneer’s account of sales.
14. An auctioneer shall keep an account of all sales made
by him, showing the aggregate amount thereof; and when-
ever required by a commissioner of the revenue, shall render
an account for taxation of all his sales for the period required
by law to be stated, and shall sien and answer all such inter-
rogatories respecting such sales, as may be propounded to
him in pursuance of law. Such accounts, statements and
answers shall always be on oath.
Classification of auctioneers,
1%. Auctioneers shall consist of general auctioneers, real
estate auctioneers and tobaceo auctioneers, and shall be so
classified that their powers and duties, and the restrictions
and penalties thereon, may be separate and distinct; that is
to say:
General auctioneers; what an auctioncer may sell.
16. Any person licensed as a general auctioneer may scll
any goods, rares, merchandise and other articles, not pro-
hibited by law; but he shall not sell wine, ardent. spirits. malt
liquors, or any mixture thereof, unless and until he shall have
obtained a license therefor in the mode prescribed in this act.
What an auctionrer may do,
17. An auctioneer may conclude the sale of anything he is
authorized to sell, grant a certificate or other evidence of the
same, and receive the money. But no sale shall be made by
such auctioneer at any place other than the house or other
definite place named in the license as the place of business,
or at such other place as the person owning the property 1s
authorized, in pursuance of this act, to sell the same by aue-
tion. Nor shall any auctioneer be allowed to sell goods,
wares, merchandise or other articles as atoresaid, in any
county, town or corporation, unless the owner thereof has
obtained a license, if a Hcense is required to sell the same in
this state, and has paid a tax asa merehant. and as much as
amerchant would be required to pay for one year. Fora
sale otherwise, or for a sale of anything prohibited, and for
any violation of this section, the person oftending shall pay a
fine of not less than one hundred dollars nor more than five
thousand dollars tor each offence. /
18. Any person licensed as a real estate auctioneer may
sell at auction or privately any real estate at any place in the
county or corporation wherein the license may have issued.
If a tax shall be imposed on the amount of the sales, the
taxable sales shall be construed to embrace all sales of real
estate made by such auctioneer, whether such sales be by
public outcry or made privately. For any violation of this
section, the percon offending shall pay a fine of not less than
one hundred dollars nor more than one thousand dollars for
each offence.
Tobacco auctioneers.
19. Any person licensed as a tobacco auctioneer may sell
at auction any tobacco not prohibited by law to be sold; and
if a tax be imposed on the amount of sales, all private sales
made by such auctioneer shall be held to be taxable sales.
For any violation of this section, the person offending shall
pay a fine of not less than fifty dollars nor more than five
hundred dollars for each offence.
Common criers.
20. A common crier may cry for sale, at any place in the
county or corporation in which his license issued, any pro.
perty, real or personal, for an auctioneer, fiduciary, or for the
owner of property, where such owner is authorized to sell
the same by auction; but he shall not conduct a sale other-
wise than under the present and immediate direction of the
property owner or other person authorized to sell the same.
e shall not, as such crier, receive money on account of the
sale, grant acquittances or give any evidence of a sale or title
to the purchaser. He may receive for his services a stated
compensation, but he shall not receive any commission or per
centage on the amount of the sale, nor any specitic or contin-
gent interest in the sale as a compensation for his services.
‘or any violation of this section, the person offending shall
ay a fine of not less than fifty dollars nor more than five
undred dollars for each offence. No common crier shall act
as such in a city o- town having a population exceeding one
thousand persons.
ScHEDULE B.
Purchases and sales.
21. No person shall, without a license authorized by law,
panVASS any county or corporation in this commonwealth, or
any part thereof, for the purpose of buying or offering to
buy any matters of subsistence for man or beast, or for any
beverage, or for any clothing, or for any materials of which
clothing is made. A license to authorize any person so to
canvass or purchase, shall be epen to the inspection of any
otheer or citizen of the county or corporation in which he is
canvassing or purchasing; and such Heensed person, when
requested, shall exhibit: lis license so as to allow the same to
be read and inspected: and upon his failure so to exhibit the
same, shall be held and treated, and be subject to all the pen-
alties of a person canvassing or purchasing without a license;
but this seetion shall not be construed to prevent any persia
from purchasing without a license, any of the matters afore-
said for his own use, or for the use of lis family. Dut in all
such canvassing or purchasing it shall be held that a license
is required, unless and until it be satisfactorily shown that the
person canvassing or purchasing is bona tide operating tor
his own use or the use of his family. Any person violating
in any manner the provisions of this scction. shall pay a fine
of not Tess than fifty dollers nor more than five hundred del-
lars for each offence, and shall moreover be bound ina recog-
nizance, with good and suficient security, in a penalty not
less than one thousand dollars, conditioned to he of good
behavior for a period not ess than one year.
Stock brukers.
22. No person shall, without a license anthorized by law,
act asaship broker or stock broker; and any person who deals
in coin, forcien or domestic exchance, eov ernment stocks or
other certificates of publie debt, certificates of debt or shares
in any corporation or chartered company, bank notes or any
other notes used as a currency, or who buys or sells the same or
any of them on commission or for other compensation, shall be
deemed to be a stock broker. A stock broker shall have the
richt to buy and sell for profit, or to sell on tL commission, the
coin, exchange, stoeks, certificates of debt, shares in chartered
companies, bi; mk notes and notes used as a ecurreney as atore-
said; and he may sell either privately or by auction, Any
person violating the provisions of this section. shall pay a
tine of not less than one hundred dollars nor more than five
thousand dollars for each offence.
Pawn brokers.
23. No person shall, without a license authorized by law,
lend money or other thing upon pawn, for profit, or in any
manner Jend or advance money, for protit, for or on account
of personal property deposited with the lender in pledge.
Any person who shall in any manner lend or advance money
as aforesaid on the pledge andl possession of personal property,
shall be held to bea pawn broker. Any person making a
pledge of property as aforesaid for money loaned or advanc ‘ed,
who shall not pay or return the money so loaned or advanced
within sixty days after the date fixed for the payment or re-
turn of the money, shall forfeit his right to redeem the pro-
perty pledged. ‘Atter such person chall have forfeited his
right to redeem the property, the pawn broker may cause said
roperty to be sold at auction by any licensed auctioneer.
The expenses attending the sale shall be paid out of the pro-
ceeds of the sale; and if any surplus arise from the sale after
satisfying the money advanced, with the interest and costs
which may have accrued, such surplus shall be paid over to
the person depositing the property as aforesaid. Any person
acting as pawn broker without a license, shall pay a fine of
not less than fifty dollars nor more than five hundred dollars
for each offence.
Manufacture of wine, ardent spirits and malt liquors.
24. No person shall, without a license authorized by law,
distil, or in any manner manufacture wine, ardent spirits or
malt liquors, exceeding thirty gallons of either. But no per-
son shall be required to obtain a license to distil fruit unless
such distillery so engaged is kept in operation more than
three months in any one year. There shall be a specific tax
for the privilege of distilling or other manufacturing of wine,
ardent spirits or malt liquors; and a license to do either shall
be held to confer the authority to distil and manufacture
either or all of them. There shall be a tax on the quantity
of wine, ardent spirits and malt liquors to be manufactured
or distilled, which shall be stated in the license; and when
the quantity so stated shall have been made, the license there-
after shall be void; and any person continuing the business
alter the quantity named in the license shall have been made,
shall be liable to all the penalties of a person distilling without
a license. If the person desiring such license make applica-
tion therefor, he shall state on oath the probable quantity
which in his opinion he will distil or manutacture during the
time the license is to continue, and the tax shall be assessed
as well for the specific amount as upon the quantity to be
produced. If the application shall not be made to the com-
missioner for an assessment, the commissioner shall assess the
specific tax as in other cases of default, and shall ascertain,
upon the best information he can obtain, the probable quan-
tity which the distillery will produce during the time the
license will continue, and shall therefrom assess the actual
rate per gallon provided for in this act. If the quantity to
be manufactured or distilled under such license, shall have
been made, and the person desires to make an additional
quantity, he may apply for a new assessment and new license
for the additional quantity desired, which shall be granted
upon the payment of the tax on the gallon without the specific
tax to distil or manufacture. ‘The same reports required of a
merchant to ascertain his sales, may be required of a manu-
facturer or distiller for the purpose of ascertaining the quantity
manutactured or distilled by him. Any person in any manner
violating the provisions of this section, shall pay a fine of not
less than fifty dollars nor more than five hundred dollars for
each offence.
25. No person shall, without a license authorized by law,
keep a hotel, a house of private entertainment, a boarding
house, an eating house or bakery.
What constitutes a hotels tax on license, how estimated.
> 3
26. Any person who shall. for compensation, furnish lodging
or dict to travelers, sojourners or boarders in his house, or
provender for a horse feeding in his stable or on his land
(except a drove of live stock ‘and persons attending it), ancl
sell, by retail, wine, spirituous or malt liquors, or any mixture
of any of them, to be drank in or at the place of sale, shall
be deemed to keep a hotel. A license to keep a hotel shall
not be construed to authorize the sale of any goods, wares or
merchandise, or the sale of spirituous or malt liquors to be
drank elsewhere than in or at such hotel, unless authorized by
an additional license and the payment of an additional tax.
The tax ona hotel may be determined by the actual rent of
the house and furniture, and may exceed such rent; and if’ it
is not rented property, the commissioner shall determine the
tax by what the probable rent would be; not to be less, how-
ever, In any case, than the actual rent received or contracted
to he received; and the commissioner may require the pro-
prictor or ten: int to state on oath what is the amount of such
rent, and what would be a fair rent therefor. If cither of
them refnse to state the same when so required, he shall pay
a fine of three hundred dollars. Any person who shall keep
a hotel without a license, shall pay a tine of not Jess than fifty
dollars nor more than five hundred! dollars for each day he
may continue the same.
Wohat constitutes private entertainment,
27. Any person who shall furnish, for compensation, lodging
or diet to travelers, sofourners or boarders in his house, or
provender for a horse teeding in his stable or on his land,
shall be deemed to keep a house of private entertainment,
unless he be a hotel kecper or keeper of a boarding house.
Phe tax thereon shall be a specific one for the privilege of
keeping such house: and if any tax is imposed upon the an-
nual rent or value of such house, such annual rent or value
shall be aseertained in the same manner the annual rent or
value of a hotel is required to be ascertained. A license to
keep a house of private entertainment shall not be construed
to authorize the sale of wine, spirituous or malt Jiquors, or a
mixture of any of them, or of any goods, wares or merchan-
dise. Any person who shall keep a house of private enter-
tainment without a license, shall pay a fine of not less than
fifty dollars nor more than one hundred dollars for each day
he may keep the same.
What constitutes a boarding house.
28. Any person who shall furnish, for compensation, board
and lodging to a person for a period as long as one week,
shall, if he be not the keeper of a hotel or house of private
entertainment, according to the provisions of this act, be
deemed to keep a boarding house. The tax thereon shall be
a specific one for the privilege of keeping such house; and if
any tax is imposed upon the annual rent or value of the
house, such annual rent or value shall be ascertained in the
same manner the rent or annual value of a hotel is required
to be ascertained. But no house shall be deemed a boarding
house with less than five boarders therein at any time; nor
shall a license be required of any person who keeps a board-
ing school for boarding the students and teachers of such
school; but nothing herein shall be construed to exempt the
furniture in such house from being taxed as property. Any
person who shall keep a boarding house without a license,
shall pay a fine of not less than thirty dollars nor more than
fifty dollars for each day he may keep the same.
What constitutes an eating house.
29. Any person who shall cook, or otherwise furnish for
compensation, diet or refreshments of any kind for casual
visitors at his house, and sold for consumption therein, and
who is not the keeper of a hotel, house of private entertain-
ment or boarding house, shall be deemed to keep an eating
house; but the refreshments herein named shall not consist
of wine, spirituous or malt liquors, cider, or a mixture of any
ofthem. The proprietor ot such licensed eating house may
be licensed to retail to persons partaking of such diet and
refreshments, wine, spirituous or malt liquors to be drank at
such eating house, but to no other persons. Such license
shall be granted upon the certificate of the court of the
county or corporation, in the same manner and to the same
effect as certificates are granted to retail ardent spirits. Any
person who shall keep an eating house without a license, shall
pay a fine of not less than fifty dollars nor more than five
hundred dollars for each day he may keep the same.
What constitutes a bakery.
20. Any person whose occupation is to bake bread, crack-
ers, biscuits, cakes. and the like articles of food, and offer the
same for sale, shall be deemed to keep a bakery; and any
person so preparing such articles, may sell the same, at the
lace of preparation, without any additional license or tax.
f a tax shall be imposed on the value of such articles, the
same shall be ascertained in a manner similar to that pre-
scribed for ascertaining a merchant's sales. Any person who
shall keep a bakery without a license, shall pay a fine of not
less than thirty dollars nor more than fitty dollars for each
day he may keep the same.
What constitutes a bowling saloon.
31. Any person who shall keep, for compensation, a saloon
for the reception of company to play at bowls, or who shall
keep an alley at which to play at bowls, and shall demand or
receive any compensation for games played or services ren-
dered thereat, shall be deemed to keep a bowling saloon.
Any person who shall keep a bowling saloon without a
license, shall pay a fine of not less than fifty dollars nor more
than one hundred dollars for each day he may continue the
same.
What constitutes bilhard saloons.
32. Any person who shall keep, for compensation, a saloon
or table at which to play at billiards, shall be deemed to keep
a bilhard saloon. And if atax is imposed upon the tables
kept therein, the same shall be on every table capable of being
used for the purpose and kept therein, whether used or not.
Any person who shall keep a billiard saloon without a license,
shall pay a fine of not less than fifty dollars nor more than
one hundred dollars for each day he may continue the same.
What constitutes a bagatetle saloon.
33. Any person who shall, for compensation, keep a saloon
or table at which to play at bagatelle, shall be deemed to
keep a bagatelle table. And if a tax is imposed upon the
tables kept therein, the same shall be on every table capable
of being used for that purpose and kept therein, whether
used or not. Any person who shall keep a bagatelle table
without a license, shall pay a fine of not less than fifty dollars
nor more than one hundred dollars for each day he may keep
the same.
SCuEDULE D.
Theatres, lectures and concerts.
34. No person shall, without a license authorized by law,
exhibit, for compensation, any theatrical performance, or any
performance similar thereto. It the legislature shall impose a
specific tax on the persons attending such exhibitions, to be
included in or added to a license, it shall be lawtul for the
commissioner of the revenue to attend such exhibition to as-
certain the number of persons who may be present. The per-
son licensed shall also keep an avcount of the number of’ per-
sons attending, so as to enable him to render a statement
thereof on oath. Whenever the pertormance shall be licensed,
the actors operating thereat under the license, shall be exempt
from a license; but unless the performance shall be so licensed,
each person engaged therein shall be liable to the penalty for
a violation of this section. Every license and tax thereon
shall be for each performance, but a license for a theatrical
erformance may, if the person applying for the same desire
it, be for the term of one week. On every license to con-
tinue such performances there shall be an additional tax for
each person who shall have attended the exhibition or per-
formance during the time the last preceding license continued.
If the license be granted for each performance, the commis-
sioner shall include in the tax the amount chargeable for each
person’s attendance thereat, upon the best information he can
obtain; and if the license be renewed, the tax for the persons
attending shall be corrected, if any error exists, by adding
to or deducting from the succeeding license. For any viola-
tion of this section, every person offending shall pay a fine
of not less than fifty dollars nor more than five hundred
dollars for each offence.
Shows, circuses and menageries.
35. No person shall, without a license authorized by law,
exhibit any show, circus, performance, or any menagerie, or
such like exhibition or pertormance; but this section shall not
be construed to prohibit a resident mechanic or artist from
exhibiting any production of his own art or invention. When-
ever such show, exhibition or performance, circus or mena-
gerie shall be licensed, those engaged therein and operating
under the license, shall be exempt from a license tax tor per-
forming or acting thereat.
36. Every show, exhibition or performance, such as is de-
scribed in the next preceding section. whether under the same
canvas or not, shal] be construed to require a separate license
therefor, whether exhibited for compensation or not; and
upon any such show, exhibition or performance being con-
cluded, so that an additional fee for admission be charved, in
lieu of a check authorizing the holder to re-enter without
charge, it shall be construed to require an additional license
for any further or other show, exhibition or performance. If
a tax shall be imposed for the persons attending the show,
exhibition or performance, the persons attending shall be ascer-
tained in a manner similar to the mode prescribed by this act
in respect to persons attending theatrical performances. For
every violation of this section, the person offending shall pay
a fine of not less than fifty dollars nor more than one hundred
dollars for each offence.
Puilic rooms.
37. No person shall, without a license authorized by law,
charge for the use of any house in a city or town, or in
any manner receive compensation for the same, while used
or employed to exhibit therein any theatrical performance,
lecture, concert, or any other exhibition. Wherever such
charge is made or compensation is demanded or received
for the use of such house, or any public rooms fitted for the
purpose, a license shall be obtained. But no license shall be
required of the proprietor or occupier of such house or public
rooms in a town containing less than one thousand Inhabi-
tants. But no license to use such house for such exhibitions
or performances shall be construed to exempt the house from
taxation as property. For any violation of this section, the
person offending shall pay a fine of not less than fitty dollars
nor more than one hundred dollars for each ofience.
SCHEDULE E.
Attorneys, physicians and dentists.
88. No person shal], without a license authorized by law,
practise as an attorney at law, physician, surgeon or dentist.
An atlorney at law; where he may practise.
89. Every attorney at law, in addition to being licensed,
sworn and admitted to prosecute or defend actions or other
proceedings in the courts of this commonwealth, on the re-
tainer of clients, shall obtain a revenue license; and no person
shall act as attorney at law, or practise law in the courts of
this commonwealth, without a separate revenue license. If a
tax shall be imposed on the income from such protession de-
rived from the practice thereof, there shall be exempt trom
taxation the sum of five hundred dollars of such income; nor
shall such income be otherwise taxed tor such year. A license
to practise law in any county or corporation shall authorize
such attorney to practise in all the courts of this state, with-
out any additional lic ense. Any person violating the provi-
sions of this section, shall pay a fine of not less than thirty
dollars nor more than one hundred dollars for each offence.
Physictuns, surgeons and dentists.
40. No person shall, without a license, practise as a physi-
clan, surgeon or dentist; but a license to practise either pro-
fession shall confer the privilege of practising in all the pro-
fessions aforesaid, and a license granted to practise in any
county or corporation, shall authorize such physician, surgeon
or dentist to practise In any of the professions authorized,
throughout the commonwealth, without any additional license.
Ifa tax shall be imposed on the income of any business, occu-
pation or profession aforesaid, derived from the practice
thereof, there thall be exempt from taxation the sum of five
hundred dollars of sach income. Nor shall such income be
otherwise taxed for such year. Any person violating the
provisions of this sec tion, or who shall practise in either of
the professions named without a license, shall pay a fine of
not less than thirty dollars nor more than one hundred dollars
tor each offence.
41. No person shall, without a license authorized by law,
let to mares, for compensation, any stallion or jackass. Every
license to the owner of a stallion or jackass shall specify the
name of such stallion or jackass, if any name has been given.
A license to the owner of any such stallion or jackass for any
county or corporation, shall authorize the stallion or jackass
to stand in any county or corporation without any additional
license. Any person violating the provisions of this section,
shall pay a fine of not less than thirty dollars nor more than
fifty dollars for each offence.
Barbers.
42. No persen shall, without a license authorized by law,
keep a barber shop; and every person who shaves or dresses
hair for compensation, shall be held to be the keeper of a
barber shop. Any person violating the provisions ot this sec-
tion, shall pay a tine of not less than twenty dollars nor more
than fifty dollars for each day he may continue the same.
Daquerrian artists.
45. Any person who engages in fixing images of objects
according to the invention of the daguerreotype, by whatso-
ever name it may be called or known, shall be deemed to be
a dagnerrian artist; and every artist engaged in the business
of the invention aforesaid shall obtain a license, and it shall
be unlawful so to engage without alicense. Every artist so
engaged shall keep an account of his gross income arising
from the business of said art; and where a company or firm
are operating together, they shall keep an account of the
gross income of such company or firm; and if the legislature
shall impose a tax on the income arising from such business,
the gross charges and sales of pictures, cases, plates and other
matters appertaining thereto, shall be considered as part of
such income; and only so much as exceeds five hundred dol-
lars shall be subject to any tax so imposed, and no more shall
be exempted from the total income of all persons operating
in the same gallery: to be apportioned equitably between
them. For every violation of this act, the person offending
shall pay a fine of not less than fifty dollars nor more than
five hundred dollars for each ottence.
ScneDuLe F.
Agents for renting houses.
44. Any person engaged in renting houses, farms or other
real estate for compensation or profit, shall be deemed to be
an agent for renting houses, and when licensed as such, may
engage not only in renting houses, but any real estate. Any
person engaged as agent for renting houses as aforesaid with-
out a license, shall pay a fine of not less than fifty dollars nor
more than one hundred dollars for each offence.
Storage or wnpoxnding.
45. No person shall, without a license imposed by law,
keep, for compensation, any house, yard or lot for storage or
impounding of any coods, wares or merchandise, including
wood, coal, lumber, lime, guano, marl, or any similar com-
moditics, or any live stoc k, or make, demand or receive in
any manner compensation for storage or impounding. Any
person who shall demand or receive compensation for storage
or impounding as aforesaid, or who shall in any manner
violate the provisions of this section, shall pay a fine of not
less than fifty dollars nor more than five hundred dollars for
each offence.
Livery stabiis.
46. Any person who keeps a stable or stalls in which
horses are kept at livery, or ted otherwise than by one day
only, or at which horses are hired for compensation by the
proprictor, shall be dcemed to keep a livery stable; and no
person shal], without a license authorized by law, keep a
livery stable; and no exemption from a license shall be
allowed by reason of such person being licensed to keep a
hotel or house of private entertainment, except that, if a tax
be imposed on the stalls, no tax shall be required on such
stalls as are kept exclusively and used for horses belonging
to travellers or guests stopping at such hotel or house of pri-
vate entertainment. In estimating the stalls, every place in
which a horse on livery has at any time stood by the halter
or other fastening, shall be held to be a stall. Any person
Violating the provisions of this act, shall pay a fine of not less
than fitty dollars nor more than five hundred dollars for each
offence.
foreign insurance companies.
47. No person shall, without a license authorized by law,
act as agent for any foreign insurance company; and any
person ottering to insure, or who makes any contract or policy
of insurance for or on ‘behalf of any company created or
incorporated elsewhere than by or in this state, shall be re-
garded as an agent of a foreign insurance company. Any
person acting as above as an agent of any such foreign insu-
rance company, shall pay a fine of not less than fifty. dollars
nor more than five hundred dollars for each offence.
Telegraph companies.
48. No telegraph company, nor any agent or officer of such
company, nor any person operating the apparatus necessary
to communicate by telegraph, shall transmit any messages or
communications over the wires of such company or person,
without a license authorized by law. If the business be con-
ducted by an incorporated company, the license shall be to
the company; which company may employ agents, without a
license being required of such agents. If the business be
conducted by any person, firm or company not incorporated,
the license shall issue to such person, firm or company.
When a license shall have isaned, messages or communica-
tions may be transmitted through any county or corporation
in this state. One license for the same company shall be suf-
ficient ; and this section shall not be construed to require a
license for each office of the same company. Any person
violating the provisions of this section, shall pay a fine of not
less than one hundred dollars nor more than five hundred
dollars for each offence.
GENERAL PROVISIONS FOR THE ASSESSMENT OF LICENSES.
Licenses; to whom granted.
49. A license may be granted to any citizen of this state ;
to any person entitled to the privileges and immunities of a
citizen thereof; to any person residing in the state; to any
firm or company having a place of business in the state and
doing business thereat; to any corporation created by this
state, or any of the United States, and to any other person
on whom a license tax shall be specially imposed.
When a license 18 required.
50. Whenever a license shall be specially required by law,
and whenever the general assembly shall levy a license tax
on any business, employment or profession, it shall be un-
lawful to engage in such business, employment or profession
without a license, and it shall be held that a license is required.
In all cases where such tax is imposed, it shall be lawful to
grant a license for the business, employment or profession so
taxed; and if the manner of granting a license shall not be
prescribed by law, the said license may be granted according
to the law which governs in similar cascs, and subject to such
restrictions as appertain thereto.
Duty of person who 18 about to engage in a licensed business.
H1. It shall be the duty of every person who is engaged,
or desires to engage in any business, employment or profes-
sion, for the prosecution of which a license is required, to
apply to the commissioner of the revenue of the district
where the business, employment or profession is to be prose-
cuted, for an assessment of the tax imposed by law on the
license he desires to obtain. It shall thereupon be the duty
of the commissioner to administer the oath required by this
act, and deliver to such person a certificate showing the busi-
ness, employment or profession which may be pursued, the
place at which the same may be prosecuted, and the amount
of tax to be paid by such person tor the licensed privilege.
The certificate so issued by the commissioner shall be pro-
dueed to the sheriff or other officer authorized to collect the
property taxed in the county or corporation wherem the cer-
tificate was issued, and it shall be the duty of the sheriff or
other oflicer to receive the taxes named therein, and grant to
such person a receipt for the taxes written upon site h certiti-
eate. Such certificate and receipt, made in conformity to
law, shall be held to be a license to prosecute the business,
employment or profession named therein; except in such
cases as the law requires a further certificate and approval of
the county or corporation court: im which latter case, the
certificate of the commissioner, the payment of the tax, and
the approval of the court, shall be obtained betore the busi-
ness. employment or protession shall be held) to be licensed.
It shall be the duty of every commissioner of the revenue of
a county to attend at and remain during the continuance of
the sessions of the county courts im ML: weh and April at the
courthouse, to issue certificates of licenses provided: for an
this section.
How conuessioier obfuins a lfesuse.
Where a comnussioner of the revenue desires to obtain
a license. Which, in the case of another person applying there-
for, would be cranted by himself. the tax may be paid without
such certificate: but the receipt for the tax shall be produced
to, and the license shall be granted by the court of the county
or corporation.
Appeals from commissianer s valaation,
o3. If the person desiring the license be dissatisfied with
the valuation of the commissioner, he may, within sixty days,
appeal to the court of the county or corporation, whose judg-
ment shall be final.
Tadividual names to be stated ta ai lcense.
o+. When a leense is granted to a company or firm, such
license shall specify the individual names of’ each person com-
posing the company or firm; and any person exercising any
of the privileges of the license, not Ko named, shall be held
to be transacting the business, employment or prolession
without a license. Dut this section shall not apply to any
sient partner whom it might be lawful to include, nor to any
person who may be added to the firm afler the grant of such
license,
Place of business to be desrgnater.
do. Every license granting authority to engage in or exer-
cise any business, employment or profession, unless expressly
authorized elsewhere or otherwise, shall designate the place
of such business, employment or profession at some specified
honse or other definite place within the district of the com-
missioner of the revenue granting it. Engaging in or exer-
cising any such licensed business, employment or profession
elsewhere than at such house or definite place, unless ex-
pressly authorized elsewhere or otherwise by law, shall be
held to be without a license. <A license which does not spe-
city such house or definite place where business, employment
or profession is limited thereto by In, shall be deemed to
be void.
Neparate leenses.
6. A separate license shall be granted to each member of
a firm or company of attorneys at law, physicians, surgeons
and dentists; and where the tax is estimated on the income
from the professional business of a firm or company, if any
part thereof is exempt from taxation, the exemption in favor
of such firm or company shall be apportioned amongst the
several members thereof.
When double tax is onposed.
o7. If the commissioner of the revenue shall ascertain that
any person is continuing the business licensed for the pre-
ceding year, or any part thereof, without making an applica-
tion for a renewal of such license: or if he shall ascertain
that any person has commenced any business, employment or
profession, for the prosecution of which a license is required,
without making application to such commissioner for a
license, he shall, in either case, assess such person upon the
best information he can obtain, in the same manner he would
make the assessment if the application had been made to
him; but the tax shall, in either case, be assessed by him at
twice the amount which would otherwise have been imposed
for a year on such business, employment or profession. Im-
mediately after the commissioner shall have made his assess-
ment under the provisions of this section, he shall deliver a
certificate of such assessment to the sheriff or other officer
authorized to collect the taxes, who shall thereupon have
authority to make distress and use all the remedies to collect
the same that are now given for the collection of other taxes.
When the tax shall be paid, and if necessary the court's ap-
proval of the license shall be procured, the person so assessed
shall be deemed to be licensed, if he be authorized under
existing laws to obtain a license.
58. The auditor of public accounts shall, for good cause to
him shown, have full power to reform any assessment of a
license tax; may require a new obligation with additional
Recurity, where such bond and security shall be required by
law. He may appoint an agent to make such new assessment
and to take such bond, and upon such new assessment being
made, the original assessment shall thereupon be set aside,
and the license granted shall cease. The said auditor may
pay to such agent, out of the treasury, a reasonable compen-
sation, not exceeding the compensation allowed to a commis-
sioner of the revenue for the assessment of property.
Deduction from commissioner's compensation.
59. If a commissioner shall, in his list of licenses to be fur-
nished to the auditor of public accounts, charge or extend in
any case a tax less than the law requires, the said auditor
shall deduct the amount omitted to be charged or extended,
from the compensation of the commissioner; and to enable
the auditor to make an examination of such lists, the com-
missioner shall return to him with his return of licenses, all
interrogatories which may have been propounded by him,
under the direction of the said auditor, and answered.
To whom tax is to be paid.
60. The tax on every license issued under this act shall,
unless otherwise provided, be paid to the officer of the county
or corporation wherein the license is issued, who, at the time
of payment, may be authorized to collect the taxes on pro-
perty assessed for that year in such county or corporation.
When licenses erpire.
61. All licenses shall expire on the thirtieth day of April,
except licenses to theatres, public shows, exhibitions or other
performances, and to bowling alleys and billiard tables at
watering places. Licenses to keepers of bowling alleys or
billiard tables at watcring places, may terminate on the
thirtieth of April, or at the end of four months, whichever
may happen first. If granted for four months or less, the tax
thereon shall be fifty per centum of the annual tax. Licenses
to theatres shall be tor one week, unless the commissioner
shall consider that the license will not be renewed at the end
of one week, in which event he shall refuse a license for a
longer term than twenty-four hours. Licenses to public
shows, exhibitions or other performances, shall be for twenty-
four hours, unless the same be concluded in less than twenty-
four hours, and if so concluded, the license shall cease. It
shall be held to have expired whenever additional pay is ex-
acted to return to the exhibition or performance, in lieu of a
check authorizing the holder to return without compensation.
In those cases wherein it is necessary for the county or cor-
poration courts to give a certificate necessary to the grant of
a license, or to give a license validity, such certificate may be
given at the March or April court next preceding the first
day of May on which such license is to take effect. Where
such license 1s not for the period of one year, such court may
at the time, or before granting a license, give such certificate.
If any license be granted for less than a year, the tax thereon
shall bear such proportion to the whole annual tax as the
space of time between granting the same and the thirtieth of
April bears to the whole year, unless otherwise provided ;
but there shall be no abatement from the tax on the following
licenses, if the same be exercised for less than a year, to wit:
First—On a license to keep a stallion or jackass.
Second—Common criers.
Third—On attorneys at law, physicians, surgeons and
dentists.
Fourth—To manufacture wine, ardent spirits or malt
liquors.
Fifth—Canvassing counties to purchase matters of sub-
sistence.
Sixth—Peddlers.
Seventh—Barbers.
Eighth—Sample merchants.
Ninth—Sale of patent rights.
Tenth—Public rooms for exhibitions.
Eleventh—Dacuerrian artists.
Twelfth—Foreign insurance companies.
List of licenses to be furnished to the sheriff.
62. Within ten days after a commissioner of the revenue
shall have granted a certificate to obtain a license, he shall
deliver to the sheriff or other collector of the taxes on such
licenses, a list of all such certificates, as far as he may have
progressed with the same; which list shall be the guide of
the sheriff or collector in collecting the taxes imposed by law
on such license. If the taxes be not paid, the sheriff or col-
lector shall distrain, immediately upon the receipt of such
liat, for the amount with which any person may have been
assessed; and he may sell upon ten days’ notice so much of
such person’s property subject to distress, as may be necessary
to pay the taxes so assessed, and the costs attending its col-
lection. If the sheriff or collector shall be unable to find
sufficient property to satisfy the taxes so assessed, and the
same shall not be immediately paid, the said sheriff or collec-
tor shall arrest the person so assessed, and hold him in cus-
tody until the payment is made, or until he enter into bond,
with sufficient security, in a penalty at least double the amount
of the taxes so assessed, conditioned for his appearance before
the circuit court of his county or corporation, to answer to
such action of debt, indictment or information as may be
brought against him, and to satisfy not only the fine imposed,
but to pay the taxes assessed; and it shall be lawful for the
court, upon the trial of such action of debt, indictment or
information, to render judgment upon such bond for the fine
imposed and the taxes which may be assessed.
When lists of licenses to be returned to auditor.
63. Every six months, to wit, the first day of May and the
first day of November of each year, the commissioner of the
revenue shall return, on oath, to the auditor of public ac-
counts, and to the clerk of the court of the county or corpo-
ration, a fair classified list of all Heenses and certificates for
obtaining the same, granted by him within the last preceding
six months, embracing all such licenses and certificates as
were not contained in any preceding report: and if no he
censes were issucd, he shall report that fact on oath at the
times aforesaid. In each class of licenses the names of the
persons licensed shall also be arranged alphabetically; and
such list shall specify the date of each heense, and the time
it terminates; for what it was granted: the name of the per-
son, firm or company to whom granted; the amount of tax
mentioned in the certificate to obtain the license; to whom
such certificate was delivered; and if delivered to any deputy
sheriff or collector, shall state also the name of his principal,
and shall also show the data on which his caleulation of the
tax was made. It shall be the duty of the auditor of public
accounts to furmish to each commissioner printed forms and
oaths for anthenticating such lists or reports as above indi-
rated; which may be altered by said auditor, and the com-
missioner shall make report according to such forms. Any
commissioner failing to make such report at the times speci-
fied shall forfeit not less than one hundred dollars nor more
than five hundred dollars, and unless a reasonable excuse 1s
given, shall forfeit all compensation to be received from the
treasury.
License returns cridciwe,
64. Any list of licenses, or certificates for obtaining the
same, sicned or sworn to by a@ cominissioner Issuing the same,
or if he be dead, by his personal representative, Wherein the
amount of tax is stated, and to whom the certificate for ob-
taining the license was delivered. shall be evidence to charge
the sheriff or collector with the amount of such tax.
License a personal privilege.
Go. Every lheense shail be held to confer a personal privi-
lege to transact the business, employment or profession which
may be the subject of the license, and shall not be exercised
except. by the person, firm, company or corporation licensed,
or for his or their exclusive benctit.
Licenses assignable ; haw, &e.
66. A license may be assigned to any person to whom it
might have been originally granted: and if it was obtained,
or had its v: idit-y by reason of a certificate of any court, or
of any oath or bond, the assienment shall not be valid, with-
out a like certificate in favor of the assignee, and a like oath
or bond by the assignee, as was required by the original
grant; and when assigned, shall be a personal privileze to the
assignee, and shall not be exercised by any person other than
the assignee or assignees,
67. When a person has obtained a license to carry on any
business, occupation or profession at any definite place in the
commissioner's district, and desires to remove to any other
place in the county or corporation wherein his license was
granted, and wishes his license altered accordingly, the com-
missioner may make such alteration,
Separate violutions of lace; what,
Ox. If the Jaw annexes a penalty for each or every viola-
tion of its provisions, or for each separate offence, it shall be
lawful to hold that each day's continuance in the exercise of
any business, employment or profession for which a license is
required, constitutes a separate offence.
Sheriff or collector not to receive taces in certain cases,
69. No sheriff or collector shall receive from any person a
license tax, unless he has first received a list of licenses or a
certificate of the commissioner showing the amount with
which such person has been assessed.
Tuves, when payable,
70. The taxes assessed on licenses shall be accounted for
and paid into the treasury by the sheriff or collector at the
following times: the taxes assessed on or after the first day
of November, and before the first day of May following, shall
be accounted for and paid on or before the thirticth day of
the said month of May; and the taxes assessed on or after
the first day of May, and before the first day of November
following, shall be accounted for and paid on the fifteenth
day of December next thereafter, save as follows: a sheriff
or collector, the courthouse of whose county or corporation
is more than thirty miles trom the seat of government, shall
be allowed, in addition, one day after the said thirtieth of
May and the fifteenth of December, for every thirty miles
distance therefrom.
Delingitents, how returned,
71. When a sheriff or other collecting oflicer is unable to
tind property out of which to make the taxes Imposed upon
persons who may have been assessed with a license tax, such
sheriff or collector may return such persons as insolv ent. ac-
cording to the laws in relation to uncollected taxes, he having
performed the duties imposed on him by this act, or having
shown his inability to do it.
72. Every sheriff or collector receiving taxes on licenses
shall be allowed a cammission of two per centum for their
collection on the first five thousand dollars, and one per
centum upon any excess over that sum; and if he shall punc-
tually pay the same into the treasury within the time pre-
scribed by law, he shall be allowed an additional compensation
of two per centum on the first five thousand dollars, and of
one per centum on any excess over that sum.
Sheriff's return of Leenses.
73. The sheriff or collector shall be furnished by the auditor
of public accounts with forms, arranged so as to show the
date of each certificate for obtaining a license issued by a
commissioner of the revenue, and delivered to such sheriff
or collector; the name of the person, firm or company to
whom it was issued, and the amount of tax assessed thereby.
The sheriff or collector shall list all such certificates received
by him, according to such forms, and return the list to the
anditor of public accounts at the time he is required by law to
pay the taxes on such licenses, and shall make oath to the
truth of such list or report; and if such sheriff or collector
have deputies, such form shall be so arranged that the prin-
cipal and each deputy shall make oath toa list concerning the
operations of his district.
Property and profits of a Licensed business; when not erempt from
taxation.
74. A license to the owner of a stallion or jackass, to let
the same to mares for compensation, shall not be construed
to exempt from taxation the property in such stallion or
jackass; nor shall the grant of any license be construed to
exempt from taxation any house or real estate used under the
operation of a Heense, nor the profits of a licensed business.
Commisstoncr’s fees on Licenses,
7d. For every certificate issued by a commissioner toa
person desiring, or who ought to obtain a license, the com-
missioner shall be entitled to a tee of sev enty-five cents for
each certificate. He shall also receive a fee of fifty cents for
a transter of a license. ATL such fees shall be paid by the
person obtaining the certificate or transfer, as the ease may
be; and where the person, firm or company applies for a cer-
tificate, the same may be withheld until the fees are paid.
The commissioner shall, for his assessment of taxes on li-
censes, be allowed a commission of one per centum on the
first five thousand dollars assessed in his district, one-half of
one per centum on the excess over five thousand dollars and
under ten thousand dollars, and for the excess over ten thou-
sand dollars, he shall be allowed one-fourth of one per centum
on such excess; which commission shall be paid out of the
treasury, by warrant from the auditor of public accounts.
What 7s capital in licensed business.
76. Capital invested in any trade or business, in respect to
which a license has been issued and taxed, and by reason
thereof exempt from taxation, shall be held to consist of the
money employed in the necessary, actual and active opera-
tions of the business, and the goods, wares and merchandise
which are the subjects of sale under a Hisense, and sneh other
capital as may be named and exempted in epociticd nases, if
any; but “credits,” other than those accruing from the
licensed business, within the year or licensed term, and the
year next preceding, shall in no case be held to be capital;
nor shall “moneys,” not used as in this section specified, be
held to be capital; nor shall “credits” be offset avainst debts
created in the course of such trade or business until such
debts are taxed as credits.
Sheriffs and collectors to report licenses.
77. Every sheriff and every sergeant of a corporation who
is collector of the public taxes, shall note and keep a memo-
randum of every omission or violation of duty of every com-
missioner of the revenue which he discovers; and he shall
report in writing, on oath, to the commonwealth’s attorney
and to the auditor of public accounts all such omissions and
violations of duty. If none be discovered by him, he shall in
like manner make report thereof. For a failure to make such
report, all commissions and other compensation allowed him
for the collection of the taxes and other public dues, shall be
withheld until such report 1s made, or the failure to make the
same satisfactorily accounted for to the auditor of public
accounts.
Ltedress against erroncous assessment.
78 Any person assessed with a license tax, agerieved
thereby, may, within two years after such assessinent, apply
for relief to the court in which the commissioner gave hond
and qualified. The attorney for the commonwealth shall de-
fend the application; and no order made in favor of the
applicant shall have any validity, unless it be stated on the
face thereof that such attorney did defend it; that the com-
missioner or his sticeessor was examined as a witness touch-
Ing the application, and the facts proved be certified.
19. If the court be satisfied that the applicant is erro-
meousle charged with taxes, and that the erroneous assess-
ment Was not caused by reason of the failure or refusal of
the applicant to furnish the commissioner, on oath, the neces-
sary information, such as the law requires, it may order that
the assessment be corrected by increasing or diminishing the
amount of taxes. If the assessment exceeds the proper
amount, the court may order that the applicant be exone-
rated trom the payment of so muchas is erroneously charged,
if not already paid; and if paid. that it be refunded to him;
and if the assessment be less than the proper amount, the
court shall order that the applicant pay the proper taxes, and
shall furnish the auditor of public accounts with the new
assessment.
8). An order of exoncration made as aforesaid, delivered
to the sheriff or collector, shall restrain him from collecting
so much as is thus erroncously charged; or if the same has
already been ealleeted, shall compel him to refund the money,
if such officer has not already paid it into the treasury; and
either way, when properly ¢ endorsed by the applicant, it shall
be a sufficient voucher to entitle the ofticer to a eredit for so
much in his settlement with the auditor of public accounts.
81. If what was so erroneously cnarged has been paid into
the treasury, the order of court ‘shall entitle the claimant to
a warrant on the treasury for the amount thereof. provided
application for the same be made to the anditor of public
accounts within one year after the date of such order.
€2. If the court shall be of opinion that the error asked
to be corrected was committed by reason of the neglect or
carelessness of the commissioner, it may render judgement
against him for the costs of the ap plication ; and if the erro-
neous entry was made by reason of the failure or refusal of
the person charged, to furnish the commissioner with the
necessary information, the court shall retuse relief.
Appeal or superscdeas authorized.
83. If from the statement of facts or other evidence the
auditor of public accounts shall be of opinion that the order
of court granting the redress is erreneous, he may advise a
supersedeas or appeal to the circuit court of the county or
corporation having jurisdiction over the conaty or corpora-
tion in which the order was made. Such appeal or super-
scdeas shall be granted as a matter of right, and shall be
proseented by the attorney for the commonwealth for such
court. The circuit court, upon the facts stated, and upon
such other evidence as either party may offer, shall correct,
affirm or reverse the order of exoneration, and shall make
such order thercupon for the collection of the taxes or other-
wise, as such court may consider proper. The appeal or
supersedeas shall be tried in a summary way without plead-
ings in writing. No costs shall be awarded by the court, or
paid by the commonwealth, abont such appeal or supersedeas,
unless the court in its discretion shall give judement for
costs against the commissioner who made the erroncous
assessnicut.
Population of counties, cities and towns; how estimated, and the data
for estimating taxes.
84. In all cases where the population of any county, city
or town is a data tor estimating the taxes imposed by law for
the exercise of any privilege therein, or for any other pur-
pose, the commissioner shall assume that the white and necro
population is five and a half times the number of white
persons and negroes over the age of twenty-one years.
The estimate of the white and negro population, made as
aforesaid, may be held to constitute the population for the
purposes as atoresaid. In all cases in which the amount of
sales is the data tor estimating the taxes on the license, such
sales shall be ascertained in the same manner that a merchant's
sales are ascertained under the provisions of the third section
of this act, mutatis mutandis; and all the reports required of
amerchant shall be required of such person; and the same
proceedings shall be had in making a further assessment as is
required of a merchant.
Penalties for violations generally.
85. Any person who shall engage in, or exercise any busi-
ness, employment or profession without a license, if a license
shall be required by law, or shall in any manner violate the
license or revenue laws of the state, if no specific fine is im-
posed for such violation, shall pay a fine of not less than
thirty dollars nor more than one thousand dollars tor each
offence. No judgment upon the confession of the accused,
or upon a verdict of guilty, shall be rendered by a court for
less than the minimum penalty annexed to any violation of
the revenue laws; nor shall any suit or other prosecution for
such violations be dismissed or otherwise discontinued, unless
the reasons for such dismissal or discontinuance be fully stated
and entered of record. It shall be unlawtul for any attorney
for the commonwealth, or for any attorney acting tor him, to
receive any fee or other compensation from the defendant on
account of any prosecution in which a judgment for the
enalty, if any has been prescribed, has not been rendered
in favor of the commonwealth.
Penalties, how recoverable,
86. The penalties prescribed in this act, except those re-
coverable in the circuit court of the city ‘of Richmond, by
existing laws, shall be recoverable by action of debt, present-
ment, indictment or information.
In debt.
&7. Such action of debt may be brought in the name of
the commonwealth, either in the county or corporation
wherein the offence was committed, or wherein the offender
resides or may be found; and such action may be either in
the county or corporation court, or in the circuit court. of
the county or corporation. Such action of debt may be in-
stituted at any time within five vears after the offence was
committed, and shall be for the maximum penalty prescribed,
and for each violation of any of the laws and prohibitions
contained in this act. In the action of debt, bail shall be
required as a matter of right; and if deemed necessary, an
attachment may issue without the afhdavit and bond required
in other cases, either before the institution of a suit, or during
the pendency of the same. A declaration shall be filed, but
no orders or pleading at rules shall be necessary, and no ex-
ceptions shall be allowed to the declaration for any defect or
want of torm. If the offence is not suficiently stated, the
court shall require, under such rules as it may adopt at any
time betore a verdict may be rendered thereon, a full and
explicit statement of the offence. In all such proceedings,
the court shall render judgment according to the very right
of thecase. In case the defendant be arrested and in custody
for want of bail, he may, at the time of arrest, or at any time
before a judgment be rendered in the action, give bond, with
suflicient security, in a penalty equal to the pen: ilty sued for,
to the officer making the arrest, or to the clerk of the court
wherein the action was instituted. Such bond shall be pay-
able to the commonwealth, and shall be conditioned for the
appearance of the party to answer the action, and to abide
by and satisfy the judgment of the court. Upon the execu-
tion of such bond, the defendant shall be discharged from
custody. The bond shall be returned to and filed “with the
clerk in the papers of said action.
Presentments, ndictments and mformatione.
8&8. Upon any presentment made, madictment found or in-
formation filed in a prosecution under the license or other
revenue laws of this commonwealth, the court shall forthwith
award a capias, returnable to the same term the canpias was
awarded; and if the detendant 1s arrested, he shall be com-
mitted to jail unless and until he shall enter into a bond with
good security, before the oilcer arresting him, or before the
court awar dine the capias, or the clerk thereof, conditioned tor
his appearance before the court, and abide by and satisty the
judgement which may be rendered in the prosecution aforesaid.
If such capias be not executed during said term. such further
capias shall be issued as may be necessary tor hisarrest. Upon
the arrest of the defendant, the court shall forthwith try the
case, unless for good cause it may be continued. In all actions
of debt or other proseentions for any violations of the revenue
laws, the attorney for the commonwealth shall be entitled to
a fee of ten dollars. to be taxed in the bill of’ costs, No at-
torney or officer shall be entitled to the payment of any fees
out of the treasury for serviecs rendered in any proceedings
herein authorized. In all judgements rendered in any prose-
cution under the laws of this state, the clerk, amongst other
costs, shall tax against the defendant the expenses of the
jury; which the clerk shall, with the fine, certify to the audi-
tor of public accounts; which costs shall be paid into the
public treasury to the credit of the commonwealth. Two
years shall be allowed to institute any criminal prosecution
for a violation of the license or other revenue laws of this
state.
89. This act shall be in force from its passage.