CHAP. 108.—Au ACT to ameud and re-enact the G8th scetion of an
wet for the assessment of taxes on persons, property, Income,
licenses, &c., and imposing taxes thereon for the support of the gov-
ermment and free schools, and to pay the interest on the publie debt,
approved March 27, 1876.

Approved February 15, 1879.

1. Be it enacted by the general assembly, That the sixty-
eighth section of an act for the assessment of taxes on persons,
property, income, licenses, and so forth, and imposing taxes
thereon for the support of the-government and free schools, and
to pay the interest on the public debt, approved March twenty-
seventh, eighteen hundred and seventy-six, be amended and re-
enacted so as to read as follows ;

868. A specific Hcense tax shall be paid for the privilege of
manufacturing, rectifying and selling ardent spirits, which shall
cover and be in lieu of a tax on the capital employed in the
business. The manufacturer or producer of alcoholic liquors,
by direct fermentation and distillation of mash or beer from
vrain, shall pay a distiller’s specific license tax, to be graduated
and classified as follows: The manufacturer who shall mash
and distil ten bushels or less per day, thirty dollars; ten bushels
and less than twenty per day, fifty dollars ; twenty bushels and
less than thirty per day, seventy-five dollars; thirty bushels
and less than forty-five per day, one hundred and twenty-tive
dollars; forty-five bushcls and less than seventy-five per cay,
two hundred dollars; seventy-five bushels and less than one
hundred per day, two hundred and fifty dollars; one hun‘tred
bushels and less than one hundred and fifty per day, three
hundred dollars; one hundred and fifty bushels and less than
two hundred per day, four hundred dollars; two hnndred bushels
and less than two hundred and fifty per day, four hundred and
fifty dollars; two hundred and fifty bushels and less than three
hundred per day, five hundred dollars ; and on each one hundred
bushels per day, in excess of three hundred, at the rate of two
hundred dollars for each one hundred bushels. The above
distiller’s specific. license tax shall be paid before commencing
his operations; and on the payment of such specific license
tax, the manufacturer shall have the privilege of selling the
products of his distillation, in quantities not less than one
gallon, at any place within the state of Virginia: provided that
distillers of brandy from fruits, shall only have the privilege of
selling in quantities of not less than one gallon at the place
where it is distilled, but no sale shall be construed to be by the
gallon where less than a gallon is delivered at one time; but
this privilege shall not be construed to affect the rights of
cities or towns to levy taxes on sales of spirits. The manu-
facturer of alcoholic liquors by direct fermentation and distilla-
tion from pomice, or from cider, or fruits, including grapes,
when the quantity of brandy made shall not exceed forty
gallons, shall not be required to pay any tax. When the quan-
tity excceds forty gallons, and the distillery is run less than
three months, the distiller of brandy shall pay a specific license
tax of ten dollars; but if ran more than three months, the
specific license tax shall be forty dollars. On payment of the
above taxes, the distiller of brandy shall have similar privileges
in regard to the sale of brandy manufactured by him, to those
eranted to distillers of whiskey. For manufacturing malt
liquors, the tax shall be twenty-five dollars.
2, This act shall be in force from its passage.