Chap. 162.—An ACT for the Assessment of Taxes og Persons, Prop-
erty, Income, Licenses, &c., and Imposing Taxes thereon for the
Support of the Government and Free Schools, and to Pay the#Interest
on the Public Debt.

Approved March 27, 1876.

1. Be it enacted by the general assembly of Virginia,
That the taxes on lands, lots, persons, and subjects, as ascer-
tained under the provisions of the act prescribing general
provisions in relation to commissioners of the revenue and the
assessment of taxes on persons, property, income, licenses,
and so forth, approved March sixteenth, eighteen hundred
and seventy-five, as amended by the act approved twenty-
seventh day of March, eighteen hundred and seventy-six,
and on the persons and subjects required to be listed by
this act, and on business or other subjects not required to be
listed, but to be taxed, shall, for the year commencing on the
first day of February, eighteen hundred and seventy-six, and
each year thereafter, be as follows:

Taxes on lands and lots.
2. On tracts of land and lots, and the improvements there-

on, not cxempt from taxation, there shall be a tax of fifty
cents on every hundred dollars of the assessed value thereof;
the proceeds of one-fifth of which shall be applied to the
support of the public free schools of the state.

3. The faxable subjects shall be classified by schedules and
numbered as follows, to-wit:

’ ScHEDULE A.

4, The classification and numbers under Schedule A, shall
be as follows, to-wit:

First. The number of white male inhabitants who have
attained the age of twenty-one years, not exonerated from
taxation by order of the county or corporation court of his
residence by reason of their inability from bodily infirmity,
to pay Capitation tax.

Second. The number of colored male inhabitants who have
attained tho age of twenty-one years, not exonerated by
order of the county or corporation court of his residence by
reason of their inability from bodily infirmity, to pay capita-
tion tax.

Tax on persons.

5. Upon every male person, as classified in this schedule,
over the age of twenty-one years, not exempt from taxation
for bodily infirmity, there shall be a tax of one dollar for
public free school purposes.

SCHEDULE B.

6. The classification and numbers under Schedule B shall
be as follows,gto-wit:

oo . Personal estate.

First. The aggregate number of horses, mules, asses and
jennets, and the value thereof.

Second. The number of cattle, and the value thereof.

Third. The number of sheep and goats, and the value
thereof.

Fourth. The number of hogs, and the value thereof.

Fifth. The aggregate number and value of all pleasure-
carriages, stage-coaches, carts, wagons, carrylogs, spring
wagons, carryalls, gigs, buggies, sleighs, and vehicles of like
kind to either of those enumerated.

* Sixth. The aggregate value of all books and pictures, ex-
cept so far as the same are exempt by law.

Seventh. The aggregate value of all tools of mechanics.

Highth. The aggregate value of all farming implements,
pound nets, and seines intended or used for the catching or
taking of fish.

Ninth. The aggregate value of all mineral pr oductions.

Tenth. The aggregate value of all felled timber, cord wood,
hoop poles, staves and bark, which has been felled’ for sale
by other than the owner of the land: upon which it has been
felled.
Eleventh. The number of watches, and the value thereof.

Twelfth. The number of clocks and sewing ma@hines, and
the value thereof.

Thirteenth. The aggregate number and value of piano
fortes, melodeons, harps, organs, and musical instruments of
all kinds. ‘

Fourteenth. The aggregate yalue of all houschold and
kitchen furniture. _ 4

Fifteenth. The aggregate value of gold and silver plate,
plated ware and jewelry, not including such subjects as are
embraced in any other number of this schedule.

_ Sixteenth. Thé aggregate value of all grain, tobacco, and
other agricultural productions, in the hands or possession,
legal or constructive, of a purchaser.

‘Seventeenth. The aggregate value of all ships, barges,
boats, or other watercraft, with their tackle, rigging, and
furniture, and all else that purtains to them, or of the share
or interest in any such, owned by any person residing in Vir-
ginia, though the said ships, or any of them, may not be, at
the time when the assessment was made, in the waters of
Virginia; and the* aggregate marketable value of all other
personal property not specifically enumerated in this or other
schedules, and not exempt from taxation: provided, that
grain, tobacco, and other agricultural productions, in the
hands of a producer of the same, are bereby declared cxempt
from taxation as property under this schedule. °

Kighteenth. The aggregate value of all rifles, muskets,
and other fire-arms, bowie-knives, dirks, and all weapons of
a similar kind: provided, that all fire-arms issued by the state
to members of volunteer companies, or for purposes of police,
shall not be listed for taxation.

Tax on personal property.

7. On the personal property mentioned in this schedule
there shall be a tax of fifty cents on every hundred dollars
value thereof; the proceeds of one-fifth whereof shall be ap-
plied to the support of the public free schools of the state.

SCHEDULE C.

8. The classification and numbers under Schedule C, shall
be as follows, to-wit: °

On personal property in choses in action, moneys, credits, and
capital.

First. The commissioner shall require each person residing
in his district, city, or town to exhibit and make oath to a
list of all bonds, notes, and other evidences of debt, due and
payable to such persons, in excess of one hundred dollars,
the amounts of such bonds, notes, and other evidences of
debt under one hundred dollars each, to be given in under
oath, in the aggregate, the solvency of which in cases of
doubt, as well as the value thereof, shall be determined by
the said commissioner, which said list.shall be signed by the
commissioner and retained by the tax-payer, including bonds
due from railroad and canal companies, bonds of counties,
cities, and towns, and bonds of other states and corporations;
demands and claims, howeyer evidenced, owing or coming
to such person, whether due or not, from debtors residing
out of or within this state or country, whether secured by
deed of trust or by judgment or not, deducting from the
aggregate amount thereof, all such bonds, demands, or claims,
not otherwise deducted, owing to others frdm such person as

rincipal debtor and not as guarantor, endorser or surety.

he aggregate of principal, interest, and exchange shall con-
stitute the amount of a bond, demand, or claim, due and
payable, and the principal with interest rebated when the

ond, demand, or claim bears no interest, shall constitute the
amount of a bond, demand, or claim not yet due and pay-
able. But no bond, demand, or claim, constituting a part of
the capital as defined in this act, of a business done out of
this state, shall be included in this section, and it shall be the
duty of all clerks of courts to furnish commissioners with a
list of all evidences of debts under the control of the court
receivers or of the commissioners as evidenced by decrees of
their courts. If any person shall, with a view to evade the
payment of taxes, fail or refuse to give in to the commis-
sioner of the revenue, any bonds, notes; claims, or other evi-
dences of debt, which are subject to assessment and taxation
under this act, the same shall not be recoverable by action at
law, or suit ix equity before any of the courts of this com-
monwealth, legal process or sale under deed of trust, until
they shall have been listed and the tax paid thereon, with
an addition of fifty per centum per annum from the time the
tax accrued; and the failure to give in said bonds, notes,
claims, and so forth, shal] be taken as prima facie evidence of
the intention to so evade the payment of taxes.

Second. He shall ascertain from each person in his district,
city or town, the value of capital, including moneys, credits,
or other thing remaining invested, whether said investment
was made originally in this or any other state or country,
loaned, used or employed in business out of this state, by him-
self, his agent, or other person for him.

Third. He shall ascertain the value of all capital of incor-
porated joint stock companies, not otherwise taxed; but real
estate belonging to such company shall not be held to be
capital, but shall be listed and taxed as property, and not as
eapital.

Fourth. He shall ascertain from each person in his district,
city or town, the amount of capital invested, used or em-
ployed in any trade or business, not otherwise taxed; moneys
and credits actively used and employed in carrying on the
trade or business, including goods, wares and merchandise
on hand, and all solvent bonds, demands or claims made or
contracted in the course of business during the preceding
year, shall be held to be capital in such trade or business,
and shall not be taxed otherwise than as such capital; but
real estate shall not be listed as such capital, but shall be
assessed and taxed as other specific property; but nothing
herein shall be held to exclude from taxation any property
which is the subject of such business.

Fifth. He shall ascertain from each person residing in his
district, city or town, the aggregate amount of money, and
the value of principal and interest’ of personal estate and
credits under the control of a court receiver or commissioner,
in pursuance of any order, judgment or decree of any court.
And it shall be the duty ‘of the clerks of courts to furnish
commissioners with a list of all evidences of debts under con-
trol of courts, receivers or commissioners, as evidenced by
decrees of the courts.

Sixth. He shall ascertain the amount of any money, and
the value of any personal estate or credits deposited to the
credit cf any suit and not in the hands of a receiver.

Seventh. He shall ascertain the value of all toll-bridges,
turnpikes, and ferries in his district, except such as are ex-
empt from taxation. He shall be governed by the actual
rent received, where such toll-bridges, turnpikes, and ferries
are rented or leased out; otherwise he shall make a just esti-
mate of value.

Taxes on personal property in choses in action, &c., and toll-
| bridges.

9. On all personal property in choses in action, and so
forth; and toll-bridges, turnpikes, and ferries; and moneys
or currency as embraced in this schedule, there shall bea
tax of fifty cents on every hundred dollars value thereof; the
proceeds of one-fifth thereof shall be applied to the support
of the public free schools of the state.

SCHEDULE D.

10. The classification and numbers under Schedule D, shall
be as follows, to-wit: He shall ascertain from each person in
his district the aggregate amount of income, in excess of six
hundred dollars, whether received or due, though not received
within the year next preceding the first of February i in each
year, except salaries of officers of the state payable at the
treasury, the tax on which shall be collected at the time the
salary is audited and paid; at which time also, the auditor
shall’ deduct all indebtedness of such officer. The word
“income” shall include all rents, salaries, interest upon notes,
stocks, and bonds, or other securities not otherwise taxed, of
whatever description, of the United States, or of any state
or county, or any corporation, company, partnership, firm,
or individual, collected or received during the year, less the
interest due and paid by said person during the year; the
amount of all premiums on gold, silver, or coupons; the
amount of sales of live stock and meat of all kinds, less the
value thereof at the time of the assessment of the same:.
provided, the said value has heretofore been taxed as capi-
tal; the amount of sales of wool, butter, cheese, hay, tobacco,
grain, or other vegetable, agricultural, or other production
grown or produced by said person: provided, that the amount
derived by the producer from the sale of any agricultural
production during the preceding year, whether the same was
grown during the preceding year or not, shall be assessed
and taxed as income; all other gains and profits derived from
any other source whatsoever, and the share of the gains and
profits of all companies, whether incorporated or partnership,
of any person who would be entitled to the same if divided,
whether said profits have been divided or not: provided, that
in addition to the sum of six hundred dollars as aforesaid,
there shall be deducted from the income of the person as-
sessed, all losses sustained during the year; all losses incurred
in trade; all sums actuatly paid for labor or service, ditches,
fences, taxes, and rents; all fertilizers, clover, or other seed
purchased and used by any person who cultivates land or
conducts any business from which income is actually derived,
except sums paid out for improvements, new buildings, and
betterments, made to increase the value of property or es-
tate: and provided further, that only one deduction of six
hundred dollars shall be made from the aggregate income of
any family, except that guardians may make a seperate de-
duction of six hundred dollars in favor of each ward, out of
the income coming to said ward.

Tax on income.

11. On the income derived from the interest or profits, as
the same is defined in this schedule, the tax shall be one per
centum on the amount of such income in excess of six hun-
dred dollars. . :

On BUSINESS AND OTHER SUBJECTS.
Tax on collateral inheritance, &c.

12. Upon any estate of a decedent which shall pass, by his
will or upon his intestacy, as provided by section twenty of
the act prescribing general provisions in relation to the com-
missioners of the revenue, and so forth, to any person other
than his lineal descendants, or his father, mother, husband,
wife, or sister, the tax thereon shall be six per centum upon
the value or amount thereof. Property conveyed by voluntry
deeds, not for a valuable consideration, to parties other than
lineal descendants, or father, or mother, or husband, or wife,
or sister, for their use, to evade the tax on collateral inheri-
tance, shall be assessed and taxed in all respects as collateral
anheritance.
13. On the probate of every will or grant of administra-
tion, not exempt by law, there shall be a tax of one dollar
where the estate passing by such will or coming into the
hands of such administrator, shall not exceed one thousand
dollars, and for every additional one hundred dollars, or frac-
tion of one hundred, an additional tax of ten cents; and no
one shall be permitted to qualify and act as executor or ad-
ministrator, until said tax shall have been paid. But where
an estate is committed to a sheriff to be administered, he
shall not be required to pay said tax, unless and until suffi-
cient assets of said estate shall have come into his hands.

Tax on deeds.

14. On every deed, not exempt by law, admitted to record,
and on every contract relating to real estate, whether it be a
deed or not, which is admitted to record, the tax shall be one
dollar; and where the consideration of the deed, or value of
the property conveyed, shall exceed one thousand dollars, an
additional tax of ten cents on every hundred dollars, or frac-
tion of one hundred dollars, of such consideration or the
value of the property in excess of one thousand dollars; but
any deed, will, or contract may be recorded in the same office
where the records containing such deed, will, or contract
have been destroyed by fire or otherwise, free of the state
tax: provided, that but one tax shall be collected on any deed
or contract; but the tax on each deed of release shall be only
one dollar, and on deeds of trust or mortgages given by rail-
road or other improvement companies, the tax shall be
assessed and paid upon the amount of bonds or other obliga-
tions secured thereby: and provided further, that no tax
shall be collected for the recordation of papers authorized by
the act approved twelfth February, eighteen hundred and
seventy-six, to be recorded in the office of the register of the
land office.

Tax on suits.

15. First. When any original suit, whether commenced by
writ or notice, ejectment or attachment (other than a sum-
mons to answer a suggestion sued out under the eleventh
section of chapter one hundred and eighty-four of the Code-
of eighteen hundred and seventy-three), or other action,.
except a suit in chancery, is commenced in a circuit or cor-
poration court, and in every case of a removal of a cause
from a magistrate’s court to the county court, or upon any
appeal from the decision of the board of supervisors of a
county, there shall be a tax thereon, if the amount of debt.
or demand for damages shall not exceed five hundred dollars,.
of one dollar; and when the debt or demand for damages.
exceeds five hundred dollars, there shall be an additional tax:
of ten cents for every hundred dollars, or fraction of one
hundred dollars, of such debt or demand in excess of five
hundred dollars: provided, that in all suits the plaintiff or his
attorney may endorse upon his writ or notice the real amount
claimed in his action, and the tax upon the suit shall be fixed
with reference to the amount so claimed. .

Second. Upon every appeal, writ of error, or supersedeas
in a circuit court, there shall be a tax of three dollars; and
on every appeal, writ of error, or supersedeas in the supreme
court of appeals, there shall be a tax of six dollars; which, if
not paid within thirty days from the granting of such appeal,
the said appeal shall be dismissed. |

Third. Upon every chancery suit originating either in a
corporation or circuit court, there shall be a tax of one dollar
and fifty cents.

16. No clerk shall issue any writ, or docket any notice
mentioned in the fifteenth section, or record any deed or will,
or grant any letters or certificate of administration, until the
tax thereon shall be paid. The clerk shall report to the
auditor of public accounts, on the fifteenth day of October in
each year, the amount of such taxes assessed and received
by him on or after the first day of September in one year,
and before the first day of September in the next year, as
provided in the fourteenth section of chapter thirty-six of
the Code of Virginia, edition of eighteen hundred and seven-
ty-three, and shall pay into the treasury, on or before the
fifteenth day of December following, the amount appearing
due thereby, deducting a commission of five per centum for
receiving and paying the same, as provided in the fifteenth
section of said chapter.

Tax on seals.

17. When the seal of the state, of a court, or notary public,
is affixed to any paper, except in the cases exempted by law,
the tax shall be as follows: For the seal of the state, two
dollars, and for the seal of a court or notary, one dollar; and
herein shall be included a tax on a scroll, or any impression
on paper in the place of a seal. ‘That the several clerks col-
lecting taxes on wills and administrations, deeds, suits and
seals, shall keep an account of all taxes required to be col-
lected by them under the thirteenth, fourteenth, fifteenth,
sixteenth and seventeenth sections of this act, showing by
whom, on what account, and when paid, and the amount
paid, and it shall be the duty of the judges of the county and
corporation courts to examine carefully and certify as to the
correctness of this account, and the clerk shall transmit to
the auditor .a copy of such account, and pay into the treasury
the amount collected, after deducting.the commission allowed
by the fifteenth section of this act. And said clerks shall
alec post at the door of their respective courthouses a copy
of such detailed account within ten days after he shall so
transmit a copy of said account to the auditor. Any clerk
who shall fail to perform the duty herein required, shall be
subject to a fine of not less than one hundred nor more than
five hundred dollars. That all notaries public shall keep and
report to the auditor an account of all taxes collected by him
on seals affixed by him to any paper, showing from whom
and when received, and the amount collected. |

Tax on banks. +

18. No tax shall be assessed upon the capital of any bank
or banking association, organized under the authority of this
state or of the United States; but the stockholders in such
banks or banking associations shall be assessed and taxed on
the market value of their shares of stock therein, at the same
rate as is assessed upon other moneyed capital in the hands
of individuals residing in this state. It shall be the duty of
each commissioner of the revenue, annually, during the month
of May, to report to the auditor of public accounts the name
of each bank or banking association doing business in his
district, and the names of the officers thereof, and to assess
the share or shares of each stockholder in the banks or bank-
ing association as aforesaid, at the market value thereof as of
the first day of February in each year; and it. shall be the duty
of each of such banks or banking associations forthwith to pay
into the treasury of the state the tax imposed by law upon
such assessment of the shares aforesaid, on or before the first
day of June. If such tax be not paid within thirty days
ufter the assessment of the said shares, the cashier of the
bank or banking association failing to make payment, and
his sureties, shall be liable for the same, and twenty per
centum upon the amount, to be recovered on motion of the
auditor of public accounts, in the circuit court of the city of
Richmond, upon ten days’ notice, according to the provisions
of the second section of chapter forty-one of the Code of Vir-
ginia (edition of eighteen hundred and seventy-three). The
real estate of all banks and banking associations shall be as-
sessed on the land books of the commissioners of the revenue
with the same taxes with which other real estate is assessed.

Tax on insurance companies.

19. The real and personal property of every insurance
company and every mutual aid society company, shall be
listed and assessed. on the land and property books of the
commissioners of the revenue, in the same manner as other
real and personal property is assessed, and there shall bea
tax of fifty cents on every hundred dollars of the estimated
value thereof, the proceeds of one-fifth of which shall be
applied to the support of the public free schools of the state.
The specific license tax upon each insurance company and
mutual aid society company, for the privilege of doing busi-
ness in this state, shall be two hundred dollars, and in addi-
tion thereto one per centum upon the gross amount of all
assessments or premium’ collected or received, or obligations
taken therefor, derived from its business in this state. Any
company failing promptly to pay the tax hereby imposed,
shall forfeit five per centum upon the amount of the tax due
for each month, or fraction of a month, during which it shall
be in default. Any company which shall pay the specific
license tax into the treasury between the first and fifteenth
day of January in eack year, or as soon thereafter as such
company shall begin business in this state, and the additional
tax of one per centum upon the.amount derived from its bu-
siness as provided, shall be entitled, without the payment of
any additional state tax, to do business in any and every
part of the commonwealth. Every company shall certify to
the auditor of public accounts, between the first and thirty-
first day of January in each year, on the oath of its chief
accounting officer or principal agent in this state, the gross
amount of all assessments or premiums collected or received,
or obligations taken therefor, by such company, from its bu-
siness in this state; and shall immediately pay into the trea-
sury the tax imposed by law on such assessments, premiums,
and forfeitures. Any company failing to report the amount
of its receipts, as herein provided, shall forfeit the right to
do business in this state until such report shall have been
made, of whith forfeiture the auditor of public accounts shall
give notice, by publication, and thereupon the power of such
agent shall cease and determine: provided, that when, by
the laws of any other state or nation, the taxes imposed
upon companies chartered by this state are in excess of taxes
imposed on insuranve companies by this state, then all com-
panies chartered by such state or nation. shall be required to
pay the same taxes in this state as are required by such state
or nation on companies chartered by this state. A company
which does not in any year solicit any new business, but
which receive the premiums from business done in any pre-
vious year or years, shall be construed as doing business in
this state fur that year, and be subject to the taxes imposed
by this act. |

Railroad and canal companies.

20. Every railroad and canal company shall report an-
nually, on the first day of June, to the auditor of public
accounts, the estimated value of its real and personal prop-
erty of every description, as on the first day of February of
each year, classifying the same under the following heads:

First. Roadway and track or canal bed.

Second. Depots, depot grounds and lots, station buildings
and fixtures, and machine shops.

Third. Real estate not included in other classes.

Fourth. Rolling stock, including passenger, freight, cattle,
or stock, baggage, mail, express, sleeping, palace, and all
other cars owned or belonging to the company; boats,
machinery, and equipments. |
Fifth. Stores. °

Sixth. Telegraph lines.

Seventh. Miscellaneous property.

Every such company shall also report, on or before the
first day of June of each year, the gross and net receipts of
the road or canal for the twelve months preceding the first
day of February of each year, and in all cases the report
shall be so made as to give the data,on which the same is
made. If such road or canal is only in part within the com-
monwealth, the report shall show what part is within the
commonwealth, and what proportion the same bears to the
entire length of the road or canal, and shall apportion the
receipts accordingly. The reports herein required, shall be
verified by the oath of the president or other proper officer.
The company shall be the collector for the state of the taxes
which may, from time to time, be imposed upon such com-
pany, or upon any income of such company, and shall, at the
time fixed for making said report, pay into the treasury the
taxes imposed thereon by law. A company failing to make
such reports may be immediately assessed, under the direction
of the auditor of public accounts, by any person appointed
by hin for the purpose, rating their real estate and rolling
stock at twenty thousand dollars per mile; and a tax shall
at once be levied on such value, at the annual rate levied
upon the value of the other property for the year. Such tax
so levied, as well as the sum required to be paid upon the
report hereinbefore mentioned, if the same be not paid at
the time provided herein, shall be collected by any sheriff or |
collector to whom the auditor may deliver the assessment or
a copy thereof. The sheriff or collector may distrain and
sell any personal property of such company, and shall pay
the taxes into the treasury within three months from the
time of the assessment, or a copy as aforesaid may be deliv-
ered to him.

Tax on railroad and canal companies.

21. On the real and personal property of every railroad
and canal company, there shall be a tax of fifty cents on
every one hundred dollars of the estimated value thereof;
the proceeds of one-fifth of which shall be applied to the
support of the public free schools of the state. Every rail-
road and canal company shall also pay to the state an income
tax of one per centum per annum, which income shall be
ascertained by deducting the cost of operation, repairs, and
interest on indebtedness, from gross receipts.
xpress and transportation companies; steamship and steamboat
and stage companies ; and sleeping-car companies ; and persons
who may run stages, wagons, and other vehicles for the trans-
portation of passengers and freights; and all ferries, ferry
companies, and bridge companies.

22. Every express and transportation company, steamship
and steamboat and stage company, and persons who may run
steamships, steamboats, stages, wagons, and other vehicles for
the transportation of passengers and freights, by land or
waiter, and all ferries, ferry companies and bridge companies,
shall make return to the auditor of public accounts on or be-
fore the first day of June of each year, of the gross earnings
of such company on account of any transaction, profits or
charges, within the state of Virginia, within the twelve
months next preceding the first day of February of each
year, and on the first day of June of each year shall likewise
return the value of all real and personal property owned by
said company, as of the first day of February of each year.
The report, of such company shall be verified by the oaths of
the agents and chief officers of such company at its principa!
office in this state. The report shall show the gross earn-
ings from the receipts and charges of such company, for
business done in this state, whether collected in or out of the
state. Every such company shall be the collector for the
state, of the taxes which may be imposed thereon at the
time fixed for making said report, and pay the same into the
treasury. For a failure to make such report or pay such tax,
@ penalty of not less than one thousand nor more than five
thousand dollars shall be imposed upon the company so fail-
ing; and the tax shall be immediately assessed upon the
gross earnings, as aforesaid, under the direction of the audi-
tor of public accounts, by any person appointed by him for
that purpose, upon the best information which such person
can obtain, and to that end may exercise all the powers of
& commissioner of the revenue. For the payment of the
1ax, the atockholders and members of such companies shall
be personally liable, and judgment may be rendered against
them or any of them personally in the circuit court of the
city of Richmond, in the mode prescribed by law. Such
‘company, and its officers and agents, are hereby prohibi-
ted from transporting any goods, wares, or other articles
of their own, or in which they have an interest, for the pur-
pose of making sale of the same by said company; and they
are hereby prohibited from doing any business appertaining
to the business of a broker or merchant, unless licensed as a
broker or merchant. Such principal officer shall require
from the several agents employed by such company, a report
of their transactions on oath, which report, so sworn to, shall
accompany the report of the chief officer to the auditor of
public accounts. All reports hereafter, shall be made under
the provisions and in pursuance of this act. Such company,
its officers and agents, doing business as broker or merchant,
without a license, and for any violation of this act, shall for-
feit not less than two hundred nor more‘than two thousand
dollars for each offence; and if the officers and agents of such
company fail or refuse to show what, if any, goods have been
transported over apy road by any such company, or by any
officer or agent theréof, such company shall be held to have
engaged in the business of a broker or merchant, and the
penalty hereby imposed shall be exacted.

Tax on every express and transportation, and steamship, and
steamboat, and stage, and sleeping-car company, and persons
who may run stages, wagons, and other vehicles for transporta-
tion of passengers and freights, and all ferries, ferry companies
and bridge companies. ,
23. On real and personal property of every express, and

tranportation, and steamship, and steamboat, and stage, ‘and
sleeping-car company, and persons who may run steamships
and steamboats, and slecping-cars, and stages, wagons, and
other vehicles, including sleeping-cars, for transportation of
passengers and freights, by land or water, and all ferries,
ferry companies, and bridge companies, there shall be a tax
of fifty cents on every hundred dollars of the value thereof,
the proceeds of one-fifth of which shall be applied to the
support of the public free schools of this state; and dn the
gross earnings of said companies the tax shall be one per
centum on the amount thereof.

Telegraph companies.

24. Every telegraph company doing business in this state
shall, on or before the first day of June of each year, make
report, verified by the oath of the chief officer resident in
the state, to the auditor of public accounts, of the value of
all real and personal property owned by said company within
the state, as of the first day of February of each year; and
shall also report the gross receipts and earnings of said com-
pany, of all moneys received or due at their several offices
in this state for the preceding year. Every such company
shall be the collector for the state, of the taxes which may
be imposed thereon, and shall, at the time fixed for making
said report, pay into the treasury the taxes which may be
prescribed. If such company fail to make such report, or
pay such tax, it shall be liable to a fine of not less than five
hundred nor more than two thousand dollars, which may be
recoverable in the circuit court of the city of Riehmond, on
motion, after twenty days’ notice, by the auditor of public
accounts, such notice to be served in the manner prescribed
by law in other cases.
25. On the real and personal property of-telegraph com-
panies, there shall be a tax of fifty cents on every hundred
dollars of the value thereof, rating each mile at one hundred
and twenty-five dollars per mile, and twenty-five dollars for
each additional wire per mile, the proceeds of one-fifth of
which shall be applied to the support of .the public free
schools of the state. No telegraph company, nor any agent
or officer of such company, nor any person operating the ap-
paratus necessary to communicate by telegraph, shall trans-
mit any messages or communications over the wirss of such
company or person, without a license authorized by law. If
the business be conducted by an incorporated company, the
license shall be to the company; which company may em-
ploy 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 issued, messages or
communications may be transmitted through any county or
corporation of this state. One license for the same company
shall be sufficient; 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 Jess than one hundred dollars nor more than five
hundred dollars for each offence. The specific license tax to
any telegraph company, agent or officer thereof, for opera-
ting for compensation the apparatus necessary to communi-
cate by telegraph, shall be two hundred and fifty dollars, and
an additional tax of one and one-half per centum of the gross
earnings of said company, received or realized, though not
received from their business in this state during the year
next preceding: provided, that the tax of two hundred and
fifty dollars shall not be required’ of companies whose gross
receipts are less than one thousand dollars.

General provisions.

26. Where any incorporated company or person is engagéd
in more than one business, which is made by the provisions
of this act subject to taxation, such incorporated company
or persons, shall pay the tax provided by law on each branch
of its or his business,

LICENSES—SCHEDULE A.
Merchants.

27. Every merchant shall pay a license tax for the privi-
lege of transacting business in this:-state, to be graduated by
the amount of purchases made by him during the period for
which his license is granted. To ascertain the amount of
purchases, every merchant shall be required to state, on oath,

the probable amount he will purchase during the continuance
of his license; which amount shall,’in all cases, be specified
in the license. Whenever the amount of goods authorized
to be purchased under such license shall have been purchased,
the license thereafter shall be deemed to be void; but if the
merchant desires an*enlargement of his purchases, he may
apply for a new assessment and license for the privilege of
purchasing an additional quantity of goods, which shall be
granted upon the payment of the tax thereon. In order to
verify the estimated purchases of the merchant, it shall.be
the duty of such, merchant, on the thirty-first day of July,

the thirty-first day of October, the thirty-first day of Janu-
ary, and thirtieth day of April, in each year, to make report
in writing, under oath, to the commissioner of the revenue
for the district in which he was licensed, showing the amount
of goods actually bought by him during the next preceding
three months. If it shall appear to the satisfaction of the
commissioner, at the expiration of the year for which said
merchant was licensed, that his purchases exceeded in
amount the quantity specified to be fought in the license,
such excess shall be carried over to the succeeding year, and
constitute a part of the purchases of that year, and, contrari-
wise, whenever it shall be satisfactorily shown that the
actual purchases fel: short of the amount stated in the
license; the merchant shall have credit for the difference in
a settlement of his account, if he discontinue business, dr in
the estimate of purchases for the year following, if he shall
continue business. If any merchant shall fail to make the
quarterly reports required of him under this section, the
commissioner of the revenue shall assume that the amount
of goods stated in the license has been purchased, and shall,
after examining the merchant, on oath, and upon such other
evidence as he may be able to obtain, proceed to make sach
further assessment as he would have made had the applica-
tion for an enlargement of his purchases been made by the
merchant at the proper time. If any person shall bring
goods into this state at a time when, by an assessment, he
cannot procure a license for the full term of one year, and
desires to have such goods sold at auction, the commissioner
of the revenue may assess the tax at a rate equal to the tax
for one year. Any person violating the provisions of this
act, shall pay a fine of not less than thirty dollars nor more
than one thousand dollars for each offence.

Tax on merchants.

28. On every license to a merchant or mercantile firm, the
tax to be paid shall be graduated as follows: If the amount
of purchases shall not exceed one thousand dollars, the tax
shall be five dollars; where purchases do not exceed two
thousand dollars, the tax shall be ten dollars; and for all
purchases over two thousand dollars and less than sixty
thousand dollars, there shall be paid a tax of forty cents on
the one hundred dollars, of said purchases; upon all pur-
chases over sixty thousand dollars and less than eighty thou-
sand dollars, there shall be paid a tax of thirty cents on the
one hundred dollars of said purchases in excess of sixty thou-
sand dollars; upon all purchases over eighty thousand dol-
lars and less than one hundred thousand dollars, there shall
be paid a tax of twenty cents on the one hundred dollars of
said purchases in excess of eighty thousand dollars; and upon
all purchases over one hundred thousand dollars, there shall
be paid a tax of ten cents on every one hundred dollars in
excess of one hundred thousand dollars. The tax imposed
under and by virtue of this section, shall be in lieu of all tax,
for state purposes, on the capital actually employed by said
merchant or mercantile firm in said business. The tax in
excess of twenty dollars imposed by this section shall be
paid in equal instalments on the tenth of January, tenth of
April, tenth of July, and tenth of October, in each year, and
shall be collected in the same manner the license taxes are
collected: provided, that there shall be no abatement in the
tux, should the party licensed under this and the preceding
sections discontinue business during the year: and provided
further, that if, at the close of the year for which his license
issued, the merchant should elect not to renew it, but desires
the privilege to sell whatever remnant of purchases he may
have on hand at the time, it may be lawful for him to do so
upon the payment of a license tax upon said remnant of mer-
chandise, to be regarded tor taxable purposes as purchases;
the amount of said tax to be proportioned according to the
length of time the license hastorun. Merchant tailors, lum-
ber merchants, furniture merchants, butchers, green grocers,
hucksters, dealers in coal, ice, or wood, shall be embraced in
this section.

Liquor merchants.

29. A license to sell wine, ardent spirits, malt liquors, or
any mixture of any of them, shall be obtainel in addition to
a license to engage in any other business, occupation, or pro-
fession. Such license may be for the privilege of selling by
wholesale, or by wholesale and retail, by retail only, or ot
selling only to be drunk at the place of sale. Any person
who desires a license to sell by retail or to be drunk where
sold, shall first apply therefor to the court of his county or
corporation. If the court shall be fully satisfied upon hear-
ing testimony for and against the application, should any be
offered, that the applicant is a person of sobriety and good
character, that the place of business is convenient and suita-
ble, and that the specific tax required by law has been paid
to the proper officer, it shall grant such license. If the law
shall impose a tax upon the sale of wine, ardent spirits, malt
liquors, cider, or any mixture of any of them, a license to sell
the same shall specify the quantity to be sold thereunder, and
when the quantity so licensed to be sold shall have been sold,
the license therefor shall be void, unless and until application
be made for an enlargement of the Jicense. The amount of
sales made in pursuance of this section shall be ascertained
and determined as follows: Every merchant shall state on
oath the amount of his probable sales for and during the time
the license he proposes to obtain will continue, which sum
shall be specified in the license. If the merchant desires an
enlargement of the amount of sales, he shall 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 tax.
For the purpose of ascertaining whether the amount of wines,
liquors, and so forth, authorized by such license-to be sold,
have been sold, it shall be the duty of every liquor merchant
as aforesaid, on the first day of May and November of each
year, to make report in writing, on oath, to the commissioner
of the revenue for the district, city, or town in which the
liquor merchant was licensed, showing the quantity sold by
him within the preceding six months. If any such liquor
merchant shall fail to make such report, he shall thereby for-
feit his license. If any person shall bring wines, ardent
Apirits, and so forth, into this state at a time when, by an as-
sessment, he cannot procure a license for the full term of one
year, and he desires to have such wines, ardent spirits, and so
forth, sold by auction, the commissioner may assess the tax ata
rate equal to the tax for one year. Licensed distillers may
sell liquors manufactured by them, at the place of manufac-
ture, in quantities not less than one gallon, without a special
license: provided, the same shall be delivered to purchasers
at the distillery. If any person shall, in any manner, violate
this section, he shall pay a fine, not less than thirty dollars
nor more than five hundred dollars for each offence. Nothing
in the preceding section shall be construed to prevent manu-
facturers of cider from selling the same to be drunk at the
place where sold, or to prevent others from selling domestic
cider at any place in the county in which it is manufactured,
without paying any tax.

Tax on liquor merchants.

30. The specific tax on a license to sell by wholesale, or by
wholesale and retail, wine, ardent spirits, madt liquors, or any
mixture of any of them, shall be two hundred and fifty dol-
lars. There shall also be paid an additional tax on the
amount of sales so made, which amount shall be ascertained
in the manner prescribed in the next preceding section of
this act. The tax on such sales shall be as follows: If the
sales be under one thousand dollars, ten dollars; if one thou-
sand and under fifteen hundred dollars, twenty-four dollars;
if fifteen hundred and under two thousand five hundred dol-
lars, thirty-two dollars; if two thousand five hundred and
under five thousand dollars, forty-eight dollars; if five thou-
sand and under ten thousand dollars, seventy-six dollars; if
ten thousand and under fifteen thousand dollars, ninety-six
dollars; if fifteen thousand and under twenty thousand dol-
lars, one hundred and twelve dollars; if twenty thousand
and under thirty thousand dollars, one hundred and forty
dollars; if thirty thousand and under fifty thousand dollars,
two hundred and eight dollars; and over fifty thousand, ten
dollars for every ten thousand dollars excess over the said
sum of fifty thousand dollars. If the privilege be to sell by
retail only, or only to be drunk at the place of sale, then, in
either case, the specific tax in the country and in towns of
two thousand inhabitants and under, shall be fifty dollars ;
but if in towns of over two thousand inhabitants, the tax
shall, in either case, be one hundred dollars; and if the mer-
chant shall desire the privilege of selling both by retail and
to be drunk at the place of sale, he may do so upon ‘the pay-
ment of seventy-five dollars in the country and in towns of
two thousand inhabitants and under, and one hundred and
fifty dollars in towns of over two thousand inhabitants.
‘The tax imposed by this section shall be in lieu of all tax for
state purposes on the capital actually employed in the busi-
ness licensed as aforesaid. Any sale of the liquors above
‘enumerated in quantities of less than five gallons, not to be
‘drunk where sold, shall be deemed a sale by retail for the
purposes of this act.

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

Commission merchants.

32. Every person buying or selling on commission, shall be
deemed a commission merchant. Any person licensed as a
commission merchant, may sell any personal property which
may be left with or consigned to him for sale, except wine,
ardent spirits aud malt liquors, gold or silver coin, bonds,
certificates of public or private debts, or other securities:
provided, however, that any such merchant may sel! wine,
ardent spirits and malt liquors, gold and silver coin, bonds,
certificates of public or private dehts, or other securities, by
taking out the license therefor prescribed in the case of liquor
merchants or stockbrokers. Such merchants shall pay a tax
on such sales, or on the commissions charged for such sales,
as the legislature may from time to time impose; and all
sales, whether made tor compensation or not, and all com-
missions and other compensation of every kind received,
whether the same be for brokerage, insurance, or other ser-
vices or assurances, shall be held to be subject to such tax as.
may be imposed. . Any person buying or 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.

Tax on commission merchants.

33. The specific license tax on every commission merchant
or firm shall be fifty dollars; but where his commissions shall
exceed one thousand dollars, the tax shall be sixty dollars,
and ten dollars for each thousand in excess of two thousand
dollars; and if the license is to include the privilege of sell-
ing wine, ardent spirits, and malt liquors, gold or silver coin,
bonds, certificates of public or private debts, or other securi-
ties, the commission merchant shall, in addition, pay the tax
imposed in each case upon liquor merchants and stock-brokers,
and in like manner.

Sample merchants.

34. Any person who shall sell or offer to sell, any descrip-
tion of goods, wares, or merchandise, by sample, card, descrip-
tion, or other representation, verbal or otherwise, or any
agent for the sale or collection of orders by sample or descrip-
tion list, such as is furnished by the C. O. D. supply company
of America, or any similar company, shall be deemed to be a
sample merchant; but nothing in this act shall be so con-
strued as to prevent any resident merchant or manufacturer
from exhibiting a specimen of his goods, wares, or merchan-
dise anywhere in the state, nor shall it prevent the exbibition
of a sample of any property which the person exhibiting is
authorized to sell without a sample merchant’s license. It
shall not. be lawful for any person or persons to sell or offer
to sell any description of goods, wares, or merchandise,
except articles manufactured by him in this state, by sample,
card, description, or other representation as aforesaid, with-
out first having obtained a license therefor trom some com-
missioner of the revenue, which license shall grant the privi-
lege to sell anywhere in the state, and shall be valid for one
year from the date of its issue; but if used out of the county
or corporation where granted, the clerk of the court of such
county or corporation shall certify thereon, with the seal of
the court affixed, that the officer signing the said license is
really the commissioner of the revenue for the district
wherein the license issued, and that his signature is believed
to be genuine: provided, that it shall not be lawful for the
clerk of any county or corporation court to furnish any cer-
tificate relating to the grant of a license other than in the
manner authorized and directed by this section. Such license
thus obtained, shall be a personal privilege, and shall not be
dransferable, nor any abatement in the tax thereon allowed;
nor shall a license granted any resident sample merchant be
construed as authorizing any commercial traveler, or sales-
man, who is a non-resident, to sell under such license. No
county, city, or town shall have the right to levy or collect a
tax on sample merchants. Any person or persons, who shall
‘sell or offer to sell, in violation of this act, shall pay a fine of
two hundred dollars for the first offence, and five hundred
dollars for each succeeding offence, the informer to receive
one-half of the fine so collected: provided, that in every case
where there is a failure to convict, the informer shall pay all
costs attending the prosecution. Nothing in this section
shall be construed to allow non-resident sample merchants to
sell to any person other than a manufacturer or licensed mer-
chant, keeper of an ordinary, or eating-house, without taking
out the additional license required of resident merchants.

Tax on sample merchants.

35. The specific license tax for the privilege of selling by
sample, card, description, or other representation, shall be
one hundred dollars; and any sample merchant who shall
permit any person, except a duly authorized agent or sales-
man, to sell under his license otherwise than for his exclusive
use and benefit, shall pay a fine of fifty dollars for each offence.
No agent or salesman shall be permitted to sell or offer to
sell, as aforesaid, except he have with him at the time the
license granted to the person for whom he acts, and a duly
executed power of attorney from said person constituting
him his agent or salesman for the time being. Additional
salesmen may be allowed under the following restrictions:
For each additional agent or salesman, employed to sell as
‘aforesaid, there shall be an additional tax of fifty dollars; and
the said additional agent or salesman shall not be permitted
to sell or offer to sell as aforesaid, except be have with him
at the time, a copy of the license granted to the person tor
whom he acts, duly certified to by the clerk of the court from
which the license was issued, and a certificate from the treas-
urer of the county, city or town wherein the license was ob-
tained, that the additional tax required by this act has been
paid; which said license and power of attorney shall be
exhibited whenever required by any officer of the law. Sales
of wine, ardent spirits, malt liquors, tider, or any mixture of
any of them, by sample, shall be limited to sales by whole-
sale; aud any person who desires to sell wines, ardent spirits,
malt liquors, cider, or any mixture of them, by sample, may
do so upon paying the same specific license tax that is
required to be paid by the wholesale liquor merchant. This
section shall not be so construed as to prevent any planter:
from seiling all tobacco raised by himself by sample or other-
wise. Nothing in this or the preceding section shall be con-
strued to require any licensed merchant or manufacturer who.
has paid a license tax of not less than one hundred dollars, to
pay an additional tax for selling or offering to sell by sample,
either by himself or agents.

Sale by pedlars.

36. Any person who shall carry from place to place any
goods, wares or mervhandise, and offer to sell or barter the
same, or actually sell or barter the same, in transitu or other-
wise, shall be deemed to be a pedlar; and any person licensed
as ‘a pedlar may sell any personal property a merchant may
sell, or he may exchange the same for other articles; and
whenever a license is granted to a pedlar to sell such goods,
wares or merchandise, his license shall be valid for one year
from date of its issue, and shall confer authority to sell at
any house or place within the county or corporation in which
the license was granted. Any pedlar who ghall peddle for
sale, or sell or barter without a license, shall pay a fine of
not less than fifty dollars nor more than five hundred dollars.
for each offence; and any person selling or offering to sell as
a pedlar, shall exhibit his license, on the demand of any citi-
zen of the county or corporation in which he sells or offers
to sell or barter; and upon his failure or refusal to do so, he
shall be subject to the penalties of pedling without a license.
This section shall be construed to include persons engaged in
pedling lightning rods.

Tax on pedlars.

37. The specific license tax on every person for the privi-.
lege of pedling and bartering shall be fifty dollars; but no
resident mechanic or manufacturer, except a manufacturer of
ardent spirits or malt liquors, shall be taxed for the privilege
of pedling or bartering articles manufactured by himself in
this state. Any person other than a resident mechanic or
manufacturer, who desires to obtain a license under this sec-
tion to sell throughout the state, may be allowed to do so upon
the payment of a specific tax of two hundred dollars; and if
he desires to sell by agents, he shall pay an additional tax of
fifty dollars for each agent over one. If the license shall be:
used out of the county or corporation wherein it issued, it
shall in all:cases be authenticated by the certificate of the
clerk of the county or corporation aforesaid, with the seal of
the court affixed, as provided in the case of sample merchants..
38. No person shall sell or barter the right to manufacture
or use any machinery or other thing, patented to any person
or company, under the laws of the United States, without
first having obtained a license therefor from some commis-
sioner of the revenue of a county, city, or town; which
license shall grant the privilege of selling anywhere in the
state. Butif used out of the county or corporation where
granted, shall be authenticated by the certificate of the clerk
of the court of the county or corporation where granted,
that the person signing the same is really the commissioner
of the revenue, and that his signature is believed to be genuine.
A separate license shall be required on each patented thing
of which the right to make or use is sold; but any person
owning the state right for any patented thing may sell any-
where in the state through agents provided with a copy of
his license thus obtained, certified to be a true copy by the
clerk of the court of the county or corporation where granted.
Any person 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.

Tax on sale or barter of patent rights.

39. The specific license tax on every person who shall sell
or barter the right to manufacture or use machinery or other
thing, patented under the laws of the United States, except
the patentee, if he be a citizen of the United States, shall be
twenty-five dollars.

Sale by agents.

td
40. No person shall, without a license authorized by law,
act as agent for the sale of lands, or act as book agent, or as
agent to sell, or to offer for sale, the manufactured articles or
machines pf other states or territories, or to take orders for
such manufactured articles or machines, on commission or
otherwise, without taking out a license.

What constitutes a land agent; what he may sell.

41. Any person licensed as a land agent, may sell any land
in this commonwealth entrusted to him for sale, and shall pay
such tax on such sales, or on the commission charged for such
sales, as the legislature may from time to time impose. Any
person selling land, or offering to sell the same, who is not an
auctioneer, or who has not the fee 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 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 hundred
dollare for each offence.

- Tax on a land agent.

42. The specific license tax upon a land agent shall be fifty
dollars, and one-fourth of one per centum on amount of sales:
provided, that where there is a firm of land agents doing busi-
ness at one locality, said tax shall be on the firm, and net on
each member thereof.

Book agents.

43. Any person, other than a licensed merchant, who shall
receive subscriptions for, or shall in any manner furnish
newspapers, books, maps, prints, pamphlets, or periodicals,
printed or published beyond the limits of this state, shall be
deemed to be a book agent. Any person desiring to distri-
bute or sell any religious books, newspapers, pamphlets, or
periodicals, may apply to the judge of the county or corpo-
ration court in which he may desire to distribute or sell the
same, and such judge, upor being satisfied 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 to grant him a license, with a nomi-
nal 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.

Tax on book agents.

44, The specific license tax upon a book agent shall be ten
dollars; but the court of the county or corporation may re-
duce or dispense with this tax in the cases mentioned in sec-
tion forty-third of this act.

Agents for the sale of manufactured articles or machines of other
states or territories. |

45. Any person who shall sell or offer for sale, the manu-
factured articles or machines of other states or territories,
unless he be the owner thereof, and taxed as a merchant, or
take orders therefor on commission or otherwise, shall be
deemed to be an agent for the sale of manufactured articles
of other states or territories, and shall not act as such with-
out taking out a license therefor. No such person shall, un-
der his license as such, sell or offer to sell such articles, through
the agency of another; but a separate license shall be required
from any agent or employee who may sell or offer to sell such
articles for another. For any 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.
Tax on agents for the sale of manufactured articles or machines
of other states or territories.

46. The specific license tax upon an agent for the sale of
any manufactured article or machine of other states or terri-
tories, shall be twenty-five dollars; and this tax shall give to
any party, licensed under this section, the right to sell the
same within the county or corporation in which he shall take
out his license; and if he shall sell or offer to sell the same
in any other of the counties or corporations of this state, he
shall pay an additional tax of ten dollars in each of the coun-
ties or corporations where he may sell or offer to sell the
same. All persons, other than resident manufacturers or
their agents, selling articles manufactured in this state, shall
pay the specific license tax imposed by this section.

Auction sales; who may sell without a license.

47. No person shall sell at auction or public outcry with-
out a license, except in the following cases, to-wit:

First. The estate of a decedent may be sold by the per-
sonal representative, or his agent, 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 labor under his con-
trol, or his real or personal estate, not purchased or sold on
speculation.

Fourth. An officer may sell property distrained by him
under executive or other legal process.

Fifth. Licensed commission merchants may sell live fowls,
fresh vegetables or fresh fish, upon taking out license re-
quired of a common crier.

Auctioneers’ account of sales.

48. An auctioneer shall keep an account of sales made by
him, other than those made under section forty-seven, show-
ing the aggregate amount thereof, and whenever 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 sign and answer all such interrogatories
respecting such sales as may be propounded to him in pur-
suance of law. Such accounts, statements and answers shall
always be on oath.

What an auctioneer may do.

49. An auctioneer may conclude the sale of anythjng he is
authorized to sell, grant a certificate or other evidence of the
same, and receive the money; but ne auctioneer shall au-
thorize or permit any person whatever, to sell any property
of any description whatever, under and by virtue of his
license, except the person so authorized or permitted, is
actually and bona fide in the employment of such auctioneer,
and is actually and bona fide a resident of this state at the
time of such employment, and the commissions on such sales
are actually and bona fide for the benefit of such auctioneer;
and no license shall be construed to authorize the holder tu
sell at more than one regular establishment; but an auc-
tioneer may sell public stocks, houses, lots and furniture, or
ships or vessels, on the premises where the same may be, or
at the exchange or the store of a regular licensed merchant
of this state, declining business, or goods in the original
form and packages as imported, and bulky articles, such as
have been usually sold in warehouses, or in the public streets,
or on the wharves, at such other places as shall be desired
by the owner or importer of such bulky articles or imported
goods. If any auctioneer shall violate any of the provisions
of this section, he shall forfeit and pay for every offence
twenty dollars, to be recovered for the use of the party pro-
secuting the same before a justice of the peace, in like man-
ner as Other fines and penalties are imposed and collected.
The offer to sell each article shall be deemed a separate
offence. :

Classification of auctioneers.

50. Auctioneers shall consist of general auctioneers, real
estate auctioneers, and tobacco auctioneers, and shall be so
classified that their powers and duties, and the restrictions
and penalties thereof, may be separate and distinct, that is
to say: ,

General auctioneers; what they may sell.

51. Any person, licensed as a general auctioneer, may sell
any goods, wares, 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.

Tax on general auctioneers.

52. The specific license tax on a general auctioneer to sell,
shall be fifty dollars; and if the place of business is in a city
or town having, when assessed, a population of more than
five thousand inhabitants, two dollars for every thousand
above the number; but said specific tax shall, in no case, ex-
ceed one hundred and thirty dollars. And he shall pay an
additional tax of one-fourth of one per centum on the amount
of sales for the year, to be ascertained and charged as is
provided in the case of liquor merchants. If he sells wine,
ardent spirits, malt liquors, or any mixture thereof, he shall
pay a tax of one-half of one per centum on the amount of
sales, to be ascertained and charged as his other sales are as-
certained and charged.

Real estate auctioneers.

53. Any person, licensed as a real estate auctioneer, may
sell at auction, or privately, any real estate in this common-
wealth entrusted to him for sale: provided, that no such
auctioneer shall be allowed to negotiate loans upon a mort-
gage of real estate, or otherwise, without taking out an addi-
tional license therefor. Ifa 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 person offending shall
pay a fine of not less than one hundred dollars nor more than
one thousand dollars for each offence.

Tax on real estate auctioneers.

54. The specific license tax on a real estate auctioneer to
sell, shall be fifty dollars; and if the place of business is in a
city or town containing, when assessed, a population exceed-
ing five thousand inhabitants, one hundred dollars; and he
shall pay an additional tax of one-fourth of one per centum
upon the amount of sales, to be ascertained and charged as
is provided in the case of liquor mercbants; and for the
privilege of negotiating loans upon real estate, he shall pay
an additional tax of fifty dollars.

Junk dealers, canvassers, &c.

55. No keeper of a shop for the purposes herein mentioned,
shall, without a license authorized by law, purchase, sell,
barter, or exchange any kind of second-hand articles, junk,
rags, old metals, or other like commodities. The place at
which such business may be conducted shall be kept open for
the purchase or sale of any of the articles mentioned afore-
said. Nor shall any purchase be made by the keeper or
keepers of any such place of business, or by any person or
persons for them, except between the hours of sunrise and
sunset of each day; and such place of business shall be open
at all times to the inspection of any revenue or police officer
of the county, city, or town wherein the license issued.
Every person receiving such license shall place up over the
principal entrance of his place of business, a sign, designa-
ting that he is licensed, in conformity with the provisions of
this act. Nor shall any person canvass such county, city, or
town, or any part thereof, for the purpose of buying any
jank, or other matters or things for any such junk dealer,
or for sale to a junk dealer, without taking out a license.
Any person violating the provisions of this section, shall
pay a fine of not less than fifty, nor more than one
hundred dollars for each offence. Nothing contained in
this section shall be construed or operate to prevent any
person keeping a foundry from exchanging his new cast-
ings for old castings: provided, that nothing in this sec-
tion shall be construed to prevent any regularly licensed
merchant in the country, or in towns having a population of
two thousand or less, from buying or trading for rags, old
iron, or other articles of junk, unless there be a regularly
licensed junk dealer within three miles of his place of busi-
ness; such merchants to be subject at all times to the same
conditions of inspection as a regular junk dealer.

Tax on junk dealers.

56. The specific license tax on every junk dealer shall be
fifty dollars, and the specific tax on every person for can-
vassing, for the purpose of buying any junk, or other matters
or things, for any such junk dealer, or for sale to a junk
dealer, shall be one-half of the tax imposed by this section
on such junk dealers. °

Tobacco auctioneers.

57. Any person or firm licensed as a tobacco auctioneer,
may sell at auction any tobacco not prohibited by law to be
sold. For any violation of this section, the person or firm
offending shall pay a fine of not less than fifty dollars nor
more than five hundred dollars for each offence.

Tax on tobacco auctioneers.

58. The specific license tax on tobacco auctioneers to sell,
shall be fifty dollars, except that in towns of less than five
hundred inhabitants, it shall be twenty-five dollars.

Tax on retailers of tobacco.

59. No person, not a producer, shall be allowed to sell by
retail, tobacco, snuff, or cigars, without having obtained a
license to do so. The specific license tax on retailers of to-
bacco, snuff, or cigars, shall be five dollars, which shall be
assessed and collected as other license taxes.

Common criers.

60. Any person licensed as a common crier, may cry for
sale at any place in the county or corporation in which his
license issued, any property, real or personal, for any auc-
tioneer, fiduciary, or for the owner of the property, where
such owner is authorized to sell the same by auction; but he
shall not conduct a sale otherwise than under the present and
immediate direction of the property owner, or other person
authorized to sell the same. He shall not, as such crier, re-
ceive money on account of the sale, grant acquittances, or
give any evidence of asale or title to the purchaser. He
may receive for his services a stated compensation, but he
shall not receive any commission or percentage on the amount
of the sale, nor any specific or contingent interest in the sale,
as a compensation for his services. 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.

Tax on common criers.

€1. The specific license tax upon each and every person
licensed as a common crier, shall be ten dollars: provided,
that no incorporated town of less than five hundred inhabi-
tants, shall levy any additional tax on auctioneers or com-
mon criers, and no incorporated town shall discriminate in
the rate of tax of either auctioneers or common criers against
non-resident applicants for license.

Ship brokers, stock brokers, and private bankers.

62. No person or corporation shall, without a license autho-
rized by law, act as a ship broker, stock broker, or private
banker. Any person engaged in the management of busi-
ness matters occurring between the owners of vessels and
the shippers or consignors of the freight which they carry,
shall be deemed to be a ship broker. Any person or corpo-
ration that deals in coin, foreign or domestic exchange, gov-
ernment stocks, or other certificates of public debt; certifi-
cates of debt or shares in any corporation or chartered com-
pany, bank notes or any other notes used as a currency, or
to sell the same or any of them on commission, or for other
compensation, or who negotiates loans upon real estate secu-
rities, shall be deemed to be a stock broker. <A stock broker
shall have the right to buy and sell for profit, or to sell on
commission, the coin, exchange, stocks, certificates of debt,
shares in chartered companies, bank notes, and notes used as
a currency as aforesaid, and may sell either privately or by
auction, and also negotiate loans upon real estate securities.
Any person or corporation engaged in the business of receiv-
ing money on deposit, or in so receiving money on deposit,
and also in lending money, or in discounting negotiable paper
or other credits, shall be deemed to be a private banker, and
in the latter case the tax shall be paid-for the additional
privilege of private banking. Any person or corporation
violating the provisions of this section, shall pay a fine of
not less than one hundred dollars nor more than five thou-
sand dollars for each offence.
63. The specific license tax on a ship broker shall be twenty
dollars.

Tax on stock brokers and private bankers.

64. The specific license tax on a stock broker shall be two
hundred and fifty dollars, and the specific license tax on a
private banker shall be fifty dollars, on a capital of five thou-
sand dollars or under; one hundred dollars, on a capital from
five to ten thousand dollars; one hundred and fifty dollars,
on a capital from ten to twenty thousand dollars; and two
hundred and fifty dollars, on a capital of over twenty thou-
sand dollars and under thirty thousand dollars; and an addi-
tional tax of five dollars per thousand on every thousand
dollars in excess of thirty thousand.

Pawn Brokers.

65. No person shall, without a license authorized by law,
lend money or other thing for profit, 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 and possession of personal property,
shall be held to be a pawn broker. Any person making a
pledge of property as aforesaid, for money loaned or ad-
vanced, who shall not pay or return the money so loaned or
advanced within sixty days after the date fixed for the pay-
ment or return of the money, shall forfeit his right to redeem
the property pledged. After such person shall have forfeited
his right to redeem the property, the pawn broker may cause
said property 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 a pawn broker, without a license, shall
pay a fine of not less than fifty dollars nor more than five
hundred dollars for each offence.

Tax on pawn brokers.

66. The specific license tax on a pawn broker shall be two
hundred and fifty dollars.

Manufacturer of ardent spirits and malt liquors.

67. There shall be a specified tax for the privilege of dis-
tilling or other manufacturing of ardent spirits or malt
liquors: provided, that the manufacturing of ardent spirits
shall be construed as !imited to the production of alcoholic
liquors by direct fermentation of mash, wort; beer, grain, or |
fruits, including grapes. 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, and be liable to imprisonment, at the discretion of
the court, not exceeding twelve months.

Tax onthe manufacture of ardent spirits and malt liquors.

68. A specific license 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 grain, 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 dol-
lars; twenty bushels and less than thirty per day, seventy-
five dollars; thirty bushels and less than forty-five per day,
one hundred and twenty-five dollars; forty-five bushels and
less than seventy-five per day, two hundred dollars; seventy-
five bushels and less than one hundred per day, two hundred
and fifty dollars; one hundred bushels and less than one
hundred and fifty per day, three hundred dollars; one hun-
dred and fifty bushels and less than two hundred per day,
four hundred dollars; two hundred bushels and less than two
hundred and fifty per day, four hundred and fifty dollars;
two hundred and fifty bushels and less than three hundred
per day, five hundred dollars; and on 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 com-
mencing 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;
but this privilege shall not be construed to affect the rights
-of cities or towns to levy taxes on sales of spirits. The man-
ufacturer of alcoholic liquors by direct fermentation and
distillation, from pomice or from cider, or fruits, including

apes, when the quantity of brandy made shall not exceed

orty gallons, shall not be required to pay any tax. When
the quantity exceeds 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 run more than three
months, the specific license tax shall be forty dollars. On
payment of the above taxes, the. distiller of brandy shall

ave.similar privileges in regard to the sale of brandy man.
ufactured by him, to those granted to distillers of whiskey.
For manufacturing malt liquors the tax shall be twenty-five
dollars.
69. Any person who rectifies, purifies, or refines distilled
spirits or wines, by any process, and every wholesale or re-
tail liquor dealer, or compounder of liquors, who has in his
possession any still or leach tub, or who shall keep any other
apparatus for the purpose of refining in any manner distilled
spirits, shall be deemed to be a rectifier. There shall be a
tax on the quantity of distilled spirits and wines to be recti-
fied, which shall be stated in the license, and when the quan-
tity so stated, shall have been rectified, the license thereafter
shall be void; and any person continuing the business after
the quantity named in the license shall have been rectified,
shall be liable to all the penalties of a person rectifying with-
out a license. If the person desiring such license make ap-
plication therefor, he shall state on oath the probable quantity
which, in his. opinion, he will rectify 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 rectified.
It the application shall not be made to the commissioner for
an assossment, 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 quantity which will
be rectified 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 rectified under such license
shall have been so rectified, and the person desires to rectify
an additional quantity, he may apply for a new assessment
and new license for the additional quantity desired, which
shall be granted upon payment of the tax on the gallon,
without the specific tax to rectify. The same reports required
of a liquor merchant to ascertain his sales, may be required
of a rectifier for the purpose of ascertaining the quantity
rectified by him. The commissioner shall be allowed, at all
reasonable times, to have access to and inspect the books and
records of such rectifier, pertaining to his business as such,
for the purpose of verifying or correcting his assessment.
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, and be liable to
imprisonment at the discretion of the court.

Tax on rectifiers.

70. The specific license tax to a rectifier shall be two hun-
dred and fifty dollars, except that a manufacturer of ardent
spirits may rectify spirits of his own manutacture, without.
additional tax. Each rectifier who shall desire to sell, by
wholesale or retail, spirits so rectified by him, shall be as-
sessed with and pay the same tax which is assessed and paid
by other wholesale and retail dealers in ardent spirits.
-71. No person shall, without a license authorized by law,
act as commercial broker. Every pérson who negotiates the
purchase and sale of promissory notes, or who negotiates
loans upon any class of securities, unless he be a stock broker
or private banker, or who negotiates the sale of merchandise,
without having possession or control of it as commission
merchants have, shall, for the purposes of this section, be
deemed a commercial broker. Any person acting as com-
mercial broker, without a license, shall pay a fine of not less
than fifty dollars nor more than five hundred dollars for each
offence.

Tax on commercial brokers.

72. The specific license tax on a commercial broker shall
be two hundred and fifty dollars.

SCHEDULE C.
Ordinaries, boarding-houses, &c.

73. No person shall, withouta license authorized by law,
keep an ordinary, a house of private entertainment, a board-
ing-house, or eating-house.

What constitutes an ordinary; tax on the license ; how to be es-
timated.

74. Any person who shall, for compensation, furnish lodg-
ing and diet 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), and
sell by retail, wine, spirituous or malt liquors, or any mix-
ture of any of them, to be drunk in or at the place of sale,
shall be deemed to keep an ordinary, and shall constantly
provide the same with lodging and diet for travelers, and
unless it be dispened with by the court, with stabling and
provender or pasturage, and provender for their horses. A
license to keep an ordinary shall not be construed to autho-
rize the sale of wine, spirituous or malt liquors, to be drunk
elsewhere than in or at such ordinary, unless authorized by
an additional license, and the payment of an additional tax.
The tax on an ordinary 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 de-
termine the tax by what the probable rent would be; and
the commissioner may require the proprietor or tenant to
state, on oath, what is the amount of such rent, or what
would be a fair rent therefor. And if the said proprietor or
tenant refuse to state the same, when so required, he shall
pay a fine of three hundred dollars. Any person who shall
keep an ordinary without a license, shall pay a fine of not
less than thirty dollars, nor more than one hundred dollars
for each day he may continue the same; but where the ordi-
nary shall be kept open ‘but for a part of the year, the tax
shall be apportioned according to the time that itis kept
open.

Tax on ordinaries.

75. The specific license tax on any person to engage in the
business of keeping an ordinary in the country, or in towns
having a population of two thousand or less, shall be fifty
dollars; and in towns and cities having a population exceed-
ing two thousand, be one hundred dollars; and an additional
tax of eight per centum on the annuul rent over one hundred
dollars and under one thousand dollars per annum; and on
the annual rent in excess of one thousand dollars and under
two thousand dollars, five per centum; and a tax of three
per centum upon the annual rent in excess of two thousand
dollars to be ascertained in the manner provided in the pre-
ceding section of this act.

What constitutes private entertainment.

76. Any person who shall furnish for compensation, lodg-
ing or dict to travelers or sojourners, or boarders in his house,
or provender for a horse feeding in his stable, or on his land,
within five miles of any city, town or village, shall be deemed
to keep a house of private entertainment, unless he be an
ordinary keeper, or keeper of a boarding house: provided,
that this section shall not be construed so as to include any
person who may board and lodge his or her own children or
wards. The tax thereon shall be a specific one for the privi-
lege-of keeping such house. If any tax is imposed upon the
annual rent or value of such house, such annual rent or value
shall be ascertained in the same manner as the annual rent
or value of an ordinary is required to be ascertained. A
license to keep a house of private entertainment shall not ba
construed to authorize the sale of wine, spirituous or malt
liquors, or a mixture of any of them. Any person who shall
keep a house of private entertainment, without a license,
shall pay a fine of not less than thirty dollars nor more than
one hundred dollars for each day he may keep the same.

Tax on private entertainment.

77. The specific license tax on any person to engage in
the business of keeping a house of private entertainment
shall be five dollars, and an additional tax on the annual
rent over one hundred dollars, to be ascertained in the manner
provided in section seventy-five of this act.
78. Any person who shall furnish for compensation, board
and lodging to any number of persons, not less than five, for
a period as long as one week, shall, if he be not the keeper
of an ordinary 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 tax for the privi-
lege of keeping such house; and if any tax is imposed upon
the annual rent or value of the house, such rent or value
shall be ascertained in the same manner as the rent or annual
value of an ordinary is required to be ascertained. No
license shall be required of any person who keeps a boarding
school or keeps a boarding house exclusively for boarding.
any of the students or teachers of such school, or public free
school. Any person who shall keep a boarding house with-
out 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.

Tax on boarding houses.

79. The specific license tax on any person to engage in the
business of keeping a boarding house, except as is excepted in
the preceding section of this act aforesaid, shall be five dol-
lars, and an additional tax of one per centum on the annual
rent over one hundred dollars, to be ascertained as provided
in the seventy-fifth section of this act.

What constitutes an eating-house.

80. 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 an ordinary, house of private enter-
tainment or boarding-house, shall be deemed to keep an eat-
ing-house; but the refreshments herein named shall not
consist of wines, spirituous or malt liquors, or a mixture of
any of them. The proprietor of such licensed eating-house
may be licensed to retail wine, spirituous or malt liquors, to
be drunk at such eating-house. 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 keep an ordinary. Any person who shall keep
an eating-house without a license, shall pay a fine of not less
than thirty dollars nor more than one hundred dollars for
each day he may keep the same.

Tax on eating-house.

81. The specific license tax on any person to engage in
keeping an eating-house, shall be twenty-five dollars; and if
he shall obtain a license to retail to his guests, wine, or spirit-
ous or malt liquors, to be drunk at such eating-house, if the
same be in the country, or in a town of a population less
than two thousand, he shall pay an additional tax of fifty
dollars; but if the same be in a town or city with a popula-
tion exceeding two thousand, the license shall be one hundred
dollars, and an additional tax of eight per centum on the an-
nual rent over one hundred dollars and under one thousand
dollars per annum; and on the annual rent in excess of one
thousand dollars and under two thousand dollars, five per
centum; and a tax of three per centum upon the annual rent
in excess of two thousand dollars.

What constitutes a bowling saloon.

. 82. Any person who shall keep a saloon for the reception
of company to play at bowls, shall be deemed to keep a bow!-
ing saloon. Any person who shall keep a bowling saloon
without a license, shall pay a fine of not less than fifty dol-
lars nor more than one hundred dollars for each day he may
keep the same.

Tax on bowling saloons.

83. The specific license tax on any person to keep a bowl-
ing saloon, shall be twenty-five dollars, and an additional tax
of ten dollars for each alley exceeding one.

What constitutes a billiard saloon.

84. Any person, who shall keep a saloon wherein there is
a table, at which billiards are played, shall be deemed to keep
a billiard saloon; and if a tax is imposed upon the tables
kept therein, the same shall be on every table in excess of
one 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.

Tax on billiard saloon.

85. The specific license tax on any person to keep a billiard
saloon shall be fifty dollars, and an additional tax of twenty-
five dollars for each additional table over one kept, or to be
kept therein. If the license be for a bowling or billiard
saloon at a watering place, and is for four months or less, the
tax thereon shall be fifty per centum of the taxes aforesaid.

W hat constitutes a bagatelle saloon.

86. Any person who shall keep a saloon wherein there is
a table at which to play at bagatelle, shall be deemed to keep
a bagatelle saloon. And if a tax is imposed upon the tables
kept therein, the same shall be on every table in excess of
one 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 continue the same.

87. Nothing herein shall be construed to exempt the fur-
niture in houses mentioned in this schedule from being taxed
as property.

Tax on bagatelle saloons.

88. The specific license tax on any person to keep a baga-
telle saloon shall be ten dollars, and an additional tax of five
dollars for each additional table over one kept, or to be kept
therein. ;

ScHEDULE D.
Theatres.

89. No person shall, without a license authorized by law,
exhibit for compensation any theatrical performance, or any
performance similar thereto, panorama, or any public perform-
ance, or exhibition of*any kind, lectures, literary readings,
tT for benevolent or charitable pur-

and performances, e

poses. If the legislfre shall impose a specific tax on the
persons attending such exhibitions, to be included in or added
to a license, it shall be lawful for the commissioner of the
revenue to attend such exhibition, to ascertain the number
of persons who may be present. The person licensed shall
also keep an account of the number of persons attending, so
as to enable him to render a statement thereof on oath.
Whenever a theatrical performance shall be licensed, the
actors operating thereat under the license, shall be exempt
from a tax; 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
performance or panorama may, if the person applying for
the same desire it, be for the term of one week. For any
violation 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.

Tax on theatres and panoramas.

90. The specific license tax on any theatrical performance,
or any similar performance thereto, panorama, or any public
performance or exhibition of any kind, except for benevolent
or charitable, or educational purposes, shall be three dollars
for each performance, or ten dollars for each week of such
performance, and an additional tax of one per centum of the
gross receipts of such performance.
91. No person shall, without a license authorized by law,
exhibit any show, circus, performance, or any menagerie, or
such like exhibition or performance, but this section shall
not be construed to prohibit a resident mechanic or artist
from exhibiting any production of his own art or invention
without compensation. Whenever such show, exhibition or
performance, circus, or menagerie shall be licensed, those en-
gaged therein and operating under the license, shall be ex-
empt from a license tax for performing or acting thereat.

92. Every show, exhibition or performance, such as is pre-
scribed in the next preceding section, whether gnder the
same canvass or not, shall be construed to require a separate
license therefor, her exhibited for compensation or not;
and upon any such show, exhibition or performance being
concluded, so that an additional fee for admission be charged,
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
ascertained in a manner similar to the mode prescribed by
this act in respect to persons attending theatrical perform-
ances. For every violation of this Gio the person s0
offending shall pay a fine of not less than fifty dollars nor
more than ene hundred dollars for each offence.

Tax on shows, circuses and menageries.

93. The specific license tax on every show, on each per-
formance of every circus, and on the exhibition of a mena-
gerie, shall be twenty dollars, if in the county, or in a town
of less than one thousand inhabitants; on each show, circus
or menagerie, if in a city or town, or within one mile of a
city or town of more than one thousand inhabitants and less
than ten thousand inhabitants, fifty dollars; if in a city, or
within one mile of a city of more than ten thousand inbabi-
tants, one hundred dollars. And in addition to the specific
tax aforesaid, there shall be a tax of five per centum of the
gross receipts derived from such show, circus or menagerie.

Hobby-horse machines, merry-go-round, and other like machines.

94. No person shall, without a license authorized by law,
exhibit and operate any machine known as a hobby-horse
machine, merry-go-round, or other like machine, whether the
same is propelled by hand, horse, or steam power.
Tax on hobby-horse machines, merry-go-round, and other like
machines.

95. The specific license tax on every such: hobby-horse ma-
chine, merry-go-round, or other like machine on which per-
sons are charged for riding, shall be, for each county in which
such machine is operated, the sum of ten dollars. Any per-
gon operating any such machine, without first having paid
the specific license tax therefor, shall pay a fine of not less
than twenty nor more than fifty dollars for each offence.

Public rooms.

e

' 96. 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 use of the same, while
used or employed to exhibit therein any theatrical perform-
ance, lecture, concert, or any other exhibition. Whenever
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 two thousand inhabi-
tants. No license to use such house for such exhibitions or
performance shall be @onstrued to exempt the house from
taxation as property. For any violation of this section, the
person so offending shall pay a fine of not less than fifty dol-
lars nor more than one hundred dollars for each offence.

] Tax on public rooms.

97. The specific license tax on every proprietor or occupier
of a public theatre, or other rooms fitted for public exhibi-
tions, to use the same for compensation, shall be twenty
dollars. |

ScHEDULE E.
Attorneys, physicians and dentists.

98. No person shall, without a license authorized by law,
practice as an attorney-at-law, physician, surgeon or dentist.

An attorney-at-law; where he may practice.

99. Every attorney-at-law, in addition to being licensed,
sworn, and admitted to prosecute or detend actions or other
proceedings in the courts of this commonwealth, on the re-
tainer of clients, shall obtain a revenue license; and no per-
son shall act as attorney-at-law, or practice law in the courts
of this commonwealth, without a separate revenue license.
A revenue license to practice law in any county or corpora-
tion, shall authorize such attorney to practice in all the courts
of this state without an additional license. Any person vio-
lating the provisions of this section, shall pay a fine of not
less than thirty dollars nor more than one hundred dollars
for each offence. Any person who shall appear before any
committee of either branch of the general assembly, and for
fee, reward or compensation, shall speak, write, or print or
use before them any argument for or against any measure or
proposition to be passed upon by the general assembly, ex-
cept counsel appearing in contested election cases, shall pay
a license tax of one hundred dollars. Such person may, by
the chairman or any other member of any committee, be re-
quired to state, on oath, whether or not he has or expects to
receive any fee, reward or compensation for gervices ren-
dered or information furnished, upon any measure of legisla-
tion before or to be brought before the same. For any viola-
tion of this provision, the person so offending shall be deemed
guilty of a misdemeanor, und on conviction thereof shall be
confined in jail not more than one year, and fined not less
than two hundred dollars.

Tax on attorneys-at-law.

100. The specific license tax on every attorney-at-law who
has been licensed for less than five years, shall be fifteen dol-
lars, and on attorneys who have bed licensed and practiced
for five years and more, twenty-five dollars: provided, that
no attorney-at-law shall be required to pay more than fifteen
dollars whose receipts are less than five hundred dollars per
annum.

Physicians, surgeons, and dentists. i

101. No person shall, without a license, practice as a phy-
sician, surgeon, or dentist, for compensation; but a license to
practice either profession shall: confer the privilege of prac-
tising in all the professions aforesaid; and a license granted
to practice in any county or corporation, shall authorize such
physician, surgeon, or dentist to practice in any of the pro-
fessions authorized throughout the commonwealth without
additional license. Any person violating the provisions of
this section, or who shall practice 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 for each
offence, and shall be debarred from recovering any compen-
sation for any such services, by suit or warrant, in any of
the courts of the commonwealth.

Tax on physicians, surgeons, and dentists.

102. The specific license tax on every physician, surgeon,
or dentist, who has been licensed for less than five years,’
shall be ten dollars; and on every physician, surgeon, or
dentist, who has been licensed and practived for five years
and more, shall be fifteen dollars.

— Daguerreian artists.

103. Any person who engages in fixing images of objects
according to the invention of the daguerreotype, by what-
ever name it may be called or known, shall be deemed to be
a daguerreian artist; and every artist, engaged in the busi-
ness of the invention aforesaid shall obtain a license, and it
shall be unlawful so to engage without a license. 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 offgnee.

Tax on daguerreian artists.

104. The specific license tax on any person to engage in
the business of a daguerreian artist, shall be twenty dollars;
and if the place of business is in a city or town containing
more than two thousand inhabitauts and less than ten thou-
sand, the tax shall be thirty dollars; and if in a place of
more than ten thousand and less than twenty thousand, forty
dollars; and if more than twenty thousand, fifty dollars; and
an additional tax of five dollars for each county or town in
which he operates othe®than that in which he has his regu-
lar place of business.

Stallions and jackasses.

105.* Na@person shall, without a license authorized by law,
let to mares other than his own, 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 an additional license. Any person violating the pro-
visions ot this section shall pay a fine of not less than thirty
dollars nor more than fifty dollars for each offence.

Lax on stallions or jackasses.

106. The specific license tax for letting to mares any stal-
lion or jackass shall be ten dollars.

Agents for renting houses..

107. Any person engaged in regting 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 an agent for renting houses as afore-
said, without a license, shall pay a fine of not less than fifty
dollars nor more than one hundred dollars for each offence.

Tax on agents for renting houses.

108. The specific license tax on any person to act as agent
for the renting of houses, in cities of over two thousand in-
habitants, shall be thirty dollars; and in towns of less than
two thousand inhabitants, shall be ten dollars.

Labor agerts.

109. Any person who hires or contracts with laborers,
male or female, to be employed, by persons other than him-
self, shall be deemed to be a labor agent; and no person
shall engage therein without having first obtained a license
therefor.

Tax on labor agents.

110. The specific license tax on any person to engage in
the business of a labor agent shall be twenty-five do!lars.

Storage or impounding. |
+

111. No person shall, without a license authorized by law,
keep for compensation any house, yard, or lot for storage or
impounding any goods, wares or merchandise, including
wood, coal, lumber, lime, guano, marl, or any similar com-
modities, or any live stock, or make, demand or recgive in
any manner, compensation for storage or impoundirg. Any
person who shall demand or receive compensation for storage
or impounding as aforesaid, or who shall in any manner vio-
late the provisions of this section, shall pay a fine of not
less than fifty dollars nor more than five hundred dollars for
each offence.

Tax on storage and impounding.

112. The specific license tax to keep, for compensation,
any house, yard or lot for storage, or a wagon yard, or other
impounding, shall be as follows: On every house the tax
shall be twenty-five dollars, except that in a city or town
whose population exceeds five thousand, the. tax shall be fifty
dollars; and on every yard, wagon yard or lot, ten dollars.

Livery stables.

- 1138. Any person who keeps a stable, or stalls, in which
horses are kept at livery, or fed, or at which horses and ve-
hicles are hired for compensation by the proprietor, shall be
deemed to keep a livery stable; and no person shall, without
a license authorized by law, keep a livery stable. But this
section shall not be construed to prevent the keeper of a
licensed ordinary or house of private entertainment from
feeding the horses of travelers or guests stopping at such
ordinary or house of private entertainment. Any person
violating the provisions of this section shall pay a fine of not
less than thirty dollars nor more than one hundred dollars
for each offence. |

Tax on livery stables.

114. The specific license tax to keep a livery stable in the
country, and in towns of less than two thousand inhabitants,
shall be fifteen dollars; and in towns of two thousand inhabi-
tants and over, shall be twenty-five dollars; and an additional
tax of fifty cents for each stall therein. And herein shall be
included as stalls, such space as may be necessary for a horse
to stand, and in which a horse is or may be kept.

On the sale of horses, mules, asses, jennets, cattle, sheep, and hogs.

115. A license shall be required of persons who sell for
others on commission or for profit, or whose business it is to
buy and sell for profit, and not for feeding or grazing, for as
long as two months, borses, mules, asses, jennets, cattle,
sheep, and hogs, or any of them. .

Tax on the sale of horses, mules, cattle, sheep, and hogs.

116. The specific license tax on any person for the privi-
lege of selling horses, mules, cattle, sheep, and hogs, any-
where within this state, as defined in section one hundred
and fifteen of this act, shall be twenty-five dollars, the license
to be certified by the clerk of the county or corporation court
in the same manner as a sample merchant’s license.

Tax on state bonds; how value ascertained and tax collected.

117. Out of all interest which shall be.due and payable at
the treasury, on bonds of the state (whether the same be
funded or unfunded), there shall be retained a tax equal in
amount to fifty cents on the hundred dollars market value of
the bonds, from which said interest is derived, as of the first
day of April of each year; and such bonds shall be exempt in
the hands of the holders thereof, from the property tax im-
posed by the state. It shall be the duty of the auditor of
public accounts and the second auditor, immediately upon
the passage of this act, and on the first day of April, annu-
ally thereafter, to ascertain, from the best sources attainable,
the market value in currency of state bonds, both registered
and coupon; and it is hereby made the duty of the aaditor
of public accounts, immediately after the ascertainment of
said value, by circul@ or otherwise, to forward to every offi-
cer throughout the commonwealth, charged with the collec-
tion of taxes, the value of all coupon bonds, ascertained as
aforesaid, who shall deduct from the matured coupon or cou-
pons, which may be tendered to him in payment of taxes or
other dues to the state, such tax as is now or may hereafter
be imposed thereon by the general assembly; and every such
collector shall endorse on the back of each coupon out of
which the tax has been so deducted or retained, the words,
“tax retained dollars,” and shall sign the same, and ac-
count therefor to the proper officer. All sums so retained,
shall be paid into the treasury for the use of the common-
wealth. But whenever the state shall pay less interest on
the said bonds than six per centum per annum, and shall
issue to the holders thereof a certificate for the unpaid in-
terest, the said tax shall not be deducted from the interest
paid, but from the portion unpaid, and a certificate shall be
issued for the unpaid interest, less the tax. Any collecting
officer who shall receive payment of taxes or debts in cou-
pons without deducting the tax provided for in this section,
shall forfeit and pay to the commonwealth five hundred dol-
lars. Nothing in this section shall be construed to exempt
state bonds from assessment for local taxation.

118. It shall not be lawful for any incorporated company
doing business in this state to exact or receive of persons
dealing with it, or charge to the account of such persons
with the company, the tax imposed by the state, county,
city, or town upon the license or business of such company,
or any portion thereof, or any amount on account thereof.
Any company violating this provision, shall for every such
violation be liable to a fine of one hundred dollars—one-half
of which shall go the informer.

119. All acts and parts of acts inconsistent with this act
are hereby repealed.

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