Chap. 239.—An ACT for the Assessment of Taxes on Persons, Pro-

erty, Income, Licenses, &c.; and Imposing Taxes thereon, for the

Support of the Government and Free Schools, and to Pay the Interest
on the Publie Debt.

Approved March 31, 1875.

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 gencral
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, 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 seve ently -five, and each year thereafter, be as
follows:

Taxes on lands and lots.

2. On tracts of Jands and lots, and the improvements
thereon, not exempt 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 publie free schools of the state.

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

SCHEDULE A.

. 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 on account of bodily infirmity.

Second. The number of colored male inhabitants who have
attained the age of twenty-one years, not exonerated by
order of the county or “orporation court of his residence on
account of his bodily infirmity.

Tax on persons.

3. 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, which shall be paid-in lawful
money of the United States, and shall be kept separate from
the general tax, remitted to the auditor, with fhe special
tax, and paid into the treasury, to the credit of the public
free school tund.
6. The classification and numbers under Schedule B, shail
be as follows, to-wit:

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, and vehicles of like kind te
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.

Kighth. The aggregato value of all farming implements.

Ninth. The aggregate value of all mineral productions.

Tenth. The aggregate value of all felled timber and bark
which has been felled for sale.

Eleventh. The number of watches, and the value thereot.

Twelfth. The number of clocks, 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 value of all household and
kitchen furniture.

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. The 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 olse that pertains to them, ot of the share
or interest in’ any such owned by any person residing in
Virginia, though the said ships, or any of them, may not be.
at the time when the assessment was made, in the waters o!
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 hereby declared
exempt from taxation as property under this schedule.

Kightcenth. The aggregate value of all rifles, muskets,
and other fire-arms, bowie-knives, dirks, and all weapons of
a similar kind: provided, that all firearms issued by the
tate to members of volunteer companies or for purposes of
»0lice, shall not be listed for taxation.

Tax on personal property.

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

SCHEDULE C.

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

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

First. The commissioner shall require each person resid-
ing in his district, city or town to furnish a list of all bonds,
notes, and other evidences of debt, due and payable to such
persons, the solvency of which in cases of doubt, as well as
the value thercof, shall be determined by the said commis-
sioner, including bonds due from railroad and canal com-
panies, bonds of counties, cities, and towns, and bonds of
other states and corporations, demands and claims, however
evidenced, owing or coming to such person, whether due or
not, from -debtors residing out of or within this state or
country, deducting from the aggregate amount thereof all
such bonds, demands or claims, not otherwise deducted,
owing to others from such person as principal debtor and
not as guarantor, endorser or surety. The aggregate of
principal, interest, and exchanye sball constitute the amount
of a bond, demand or claim, due and payable, and the prin-
cipal, with interest rebated when the bond, demand or claim
bears no interest, shall constitute the amount of a bond,
demand or claim not yet due and payable. 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 in-
eluded in this section, and‘it shall be the duty of all clerks
of courts to furnish commissioners with a list of all evi-
dences of bonds under the control of commissioners as evi-
denced 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 commissioner of the revenue, any bonds, notes,
claims, or other evidences of debt, which are subject to
assessment and taxation under this act, the same shall not
be recoverable by action at law before any of the courts of
this commonwealth, until they shall have been listed and
the tax paid thereon, with an addition of ten per contum
per annum from the time the tax accrned; and the failure to
give in said bonds, notes, claims, and so forth, shall be taken
as prima facie evidence of the intention to so evade the pay-
ment of taxes.

Second. HEHe shall ascertain from cach person in bis diz
trict, city or town the value of capital, including money-.
credits or other thing remaining invested, whether said it.
vestment was -made originally in this or any other state oz
country, loaned, used or employed in business out of this
state, by himse If his agent, or other person for him.

Third. Ife sball ascertain the value of all capital of incor.
porated joint stock companies, not otherwise taxed; but
real estate, and all other property belonging to such com-
pany, not employcd in the business thereof, shall not be bell
to be capital, but shall be listed and taxed as property and
not as capital, but when listed and taxed as property, suck
real and other property shall not be taxed also as a part of
the capital.

Fourth. He shall ascertain from each person in his dis-

trict, city or town the amount of capital invested, used or
employed in any trade or business, not otherwise taxed;
moneys and credits actually and activ ely used and emplored
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 she iH 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 bis
district, city or town, the avgregate amount of money, and
the value of principal and interest of personal estate and
credits under the control of a receiver or commissioner, in
pursuance of any order, judgment or decree of any court.
And it*shall be the duty of all clerks of courts to furnish
commissioners with a list of all evidences of bonds under
control of commissioners as evidenced by decrees of their
courts.

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

Seventh. He shall ascertain the value of' all toll-bridges,
turnpikes, and ferries, by reference to the yearly rent whieh
may be paid therefor, if rented; if not rented, then the same
may be ascertained from the yearly receipts. The value to
be seven and a half times the annual rent or receipts.

Tac on personal property in choses in action, &e., 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 be a.
axx of fifty cents on every hundred dollars value thereof;
ae proceeds of one-fifth whereof shall be applied to the
apport of the public free schools of the state.

SCHEDULE D.

10. The classification and numbers under Schedule D, shall
e as follows, to-wit:

He shall ascertain from each person in his district the
Lgregate amount of income, in excess of six hundred dol-
ars, whether received or due, though not received within
he year next preceding the first of February in each year,
xcept salaries of officers of the state, payable at the trea-
wry, the tax on which shall be collected at the time the
valary is audited and paid; at which time also, the auditor
shall deduct all indebtedness of such officer. The word in-
ome 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 country, or any corporation, company, partnership, firm
or individual, collected or reccived 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 capital ;
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 agri-
cultural 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 assessed, all losses sustained during the year;
all losses incurred in trade; all sums actually paid for Jabor
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 estate: and provided further, that only one
deduction of six hundred dollars shall be made from the
ageregate income of any family, except that guardians may
make a separate deduction of six hundred dollars in favor of
each ward, out of the income coming to said ward.
11. On the income derived from interest or profits, as th:
same is defined in this schedule, the tax shall be one pe
centum on theamount of such income in excess of six hun
dred dollars.

Tax on collateral inheritances, cc.

12. Upon any estate of a decedent which shall pass, b:
his will or upon his intestacy, to any person other than hi
lineal descendants, or his fatber, mother, husband, wife, o
sister, the tax thereon shall be six per centum upon the valu
or amount thereof. Property conveyed by voluntary deed:
not for a valuable consideration to parties other than linea
descendants, or father or mother, or husband or wife, ©:
sister, for their use, to evade the tax on collateral inher
tance, shall be assessed and taxed in all respects as collatera
inheritances.

Tax on wills and administrations.

13. On the probate of every will or grant of admipnistra-
tion, not exempt by law, there shall be a tax of one dollar
where the estate passifg 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, be
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 bea
deed or not, which is admitted to record, the tax shall be ene
dollar; and where the consideration of the deed, or value of
the property conveyed, shall excdéed 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, wil or contract may be recorded in the samo 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 railroad or other improvement companies, the tax shall
be assessed and paid upon the amount of bonds or other obli-
yations secured thereby: provided, that the aggregate of the
;442= to be paid upon any such deed of trust or mortgage shall
aot exceed the sum of two thousand dollars.

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, ex-
cept a suit in chancery, is commenced in a circuit or corpo-
ration court, and in every case of a removal of a cause from
2 magistrate’s court to the county court, there shall be a tax
thereon, if the amvunt 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 hun-
dred 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 reterence 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
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 au-.
ditor 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 a 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, twa
dollars, and for the seal of a court or notary, one dollar:
and herein shall be included a tax on a scroll, or any impre--
sion on paper in the place of a seal. |

LICENSES—SCHEDULE A.
Merchants.

18. Any person licensed as a merchant may sell any persona
property, including as such, coal oil, salt, and copperas water, ani
may manufacture and sell medicines, except as follows:

First. He shall not sell wine, ardent spirits, malt liquors or cider.
or any mixture of any of them, without a separate license therefer.

Second. He shall not buy and sell gold or silver coin, bonds and
other evidences 6f public debt, or any certificates of indehtednexs
of any corporation without a separate license therefor.

19. Every merchant shall pay a spe¢ific tax for the privilege of
purchasing in this state, and also a tax upon the purchases to te
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 pur-
chased, 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 par-
chasing the additional quantity of goods, which shall be granted
upon the payment of the tax thereon. In order to verify the esti
mated purchases of the merchant, it shall be the duty of such
merchant on the thirty-first day of July, the thirty-first day of Oc.
tober, the thirty-first day of January, and the 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 bought in the license, such ex-
cess shall be carricd over to the succeeding year, and constitute a
part of the purchases of that year, and, contrariwise, whenever it
shall be satisfactorily shown that the actual purchases fell 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, or 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 com-
missioner of the revenue shall assume that the amount of good:
stated in the license has been purchased, and shall, after examin-

ing the merchant, on oath, and upon such other evidence as he
may be able to obtain, proceed to make such further assessment as
he would have made had the application 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 commis-
sioner 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
ay a fine of not less than five hundred dollars nor more than one
10usand dollars for each offence. ,

Tax on merchants.

20. On every license to a merchant or mercantile firm, the tax to
e paid shall be graduated as follows: If the amount of purchases
hall not excced one thousand dollars, the tax shall be five dollars ;
-here purchases do not exceed two thousand dollars, the specific
ax shall be ten dollars; and for all purchases over two thousand
collars and less than sixty thousand dollars, there shall be paid a
ax of forty cents on the one hundred dollars of said purchases ;
pon all purchases over sixty thousand dollars and less than eighty
housand dollars, there shall be paid a tax of thirty cents on the
me hundred dollars of said purchases in excess of sixty thousand
lollars; upon all purchases over eighty thousand dollars and less.
han one hundred thovSand dollars, there shall be paid a tax of
wenty cents on the one hundred dollars of said purchases in
-xcess of eighty thousand dollars; and upon all purchases over
yne hundred thousand dollars, there shall be paid a tax of ten
‘ents on every one hundred dollars in excess of one hundred thou-
and dollars. The tax imposed under and by virtue of this sec-
ion shall be in lieu of all tax, for state purposes, on the capital
actually employed by said merchant or mercantile firm in said
ousiness. The tax in excess of twenty dollars imposed by this sec-
tion 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. Merchant tailors, lumber merchants, furniture mer-
chants, butchers, green grocers, dealers in coal, ice, or wood, shall
be embraced in this section.

Tnquor Merchants.

21. A license to sell wine, ardent spirits, malt liquors or any mix-
ture of any of them shall be obtained in addition toa license to
engage in any other business, occupation or profession. Such
license may be for the privilege of selling by wholesale, or by whole-
sale and retail, by retail only, or of selling only to be drunk at the
place of sale. Any person who desires a license to sell to be drunk
where sold, shall first apply therefor to the court of the county or
corporation. If the court shall be fully satisfied that the applicant
is a person of sobriety and good character, that the place of busi-
ness is convenient and suitable, 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, ar-
dent spirits, malt liquors, cider, or any mixture of any of them, a
license to sell the same shall specify the quantity to be sold there-
under, 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 license. The amount of sales
made in pursuance of this section shall be ascertained and deter-
mined as follows: Every merchant shall state the amount of his
probable sales for and during the time the license he proposes to
obtain will continue. In all cases of conjectural sales, the amount
thereof may be determined by ascertaining the amount of purcha-
ses made, and to be made, and adding the per centum of profits
made, or to be made, and adopting the aggregate as the amount of
sales. In all such cases the license shall specify the amount of the
wine, ardent spirits, malt liquors, or cider, to be sold under such
liquor merchant’s license. If the merchant desires an enlargement
of the amount of sales, he may apply for anew assessment an
new license for the privilege of selling the additional quantity «:
sired, which shall be granted upon the payment of the tax on th
sales without the specific tax. For the purpose of ascertainin
whether the amount of wines, liquors, and so forth, authorized L
such license to be sold have been sold, it shall be the duty of ever
liquor merchant, as aforesaid, on the first day of August, Nover
ber and February, of each year, to make report, in writing, on oat
to the commissioner of the revenue for the district, city or town !
Which the liquor merchant was licensed, showing the amount ¢
goods sold by him within the preceding three months. If any sue!
liquor merchant shall fail to make such report, the commissione
shall assume that all the wines, ardent spirits, and so forth, authe
rized to be sold by the license, have been sold, and shall proceed t
make a new assessment, after cxamining the liquor merchant, cr
oath, or upon such other evidence as he may be able to obtain, i:
the same manner, and to the same effect, fie would do if the appl:
cation had been made to him for an enlargement of the licens
aforesaid. If any person shall bring wines, ardent spirits, and «
forth, into this state ata time when, by an assessment, he canno
procure a license for the full term of one year, ahd he desires t
have such wines, ardent spirits, and so forth, sold by auction, the
commissioner may assess the tax at arate equal to the tax for one
year. Licensed distillers may sell liquors manufactured by them.
at the place of manufacture, 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 of not less than thirty dol-
lars, nor more than one thousand dollars, for each offence. Nothinz
in the preceding section shall be construed to prevent manufactu-
rers 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. ‘

22. The specific tax on a license to sell by wholesale, or by whole
sale and retail, wine, ardent spirits, malt liquors, or any mixture of
any of them, shall be two hundred and fifty dollars; if by retail
only, in the country and in towns of two thousand inhabitants and
under, fifty dollars; over two thousand inhabitants, one hundred
dollars; if the license be to sell only to be drunk at the place of
sale, the specific tax, in the country and towns of two thousand
inhabitants and under, shall be fifty dollars; over two thousand
inhabitants, one hundred dollars. In case of the license to sell
only to be drunk at the place of sale, there shall be an additional
tax of fifty dollars, and two and one-half per centum on the
amount of all sales so made by him, as provided in the case of
ordinary keepers. There shall be an additional tax on the amount
of sales made by wholesale, or by wholesale and retail, which
amount shall be ascertained in the manner prescribed in the next
preceding section of this act. The tax shall be as follows: If the
sales be under one thousand dollars, the tax shall be ten dollars;
if one thousand dollars and one, and under fifteen hundred dol-
lars, twenty-four dollars; if fifteen hundred dollars and under
twenty-five hundred dollars, thirty-two dollars; if twenty-five hun-
dred dollars and under five thousand dollars, forty-eight dollars; if
five thousand dollars and under ten thousand dollars, seventy-six
dollars; if ten thousand dollars and under fifteen thousand dollars,
ninety-six dollars; if fifteen thousand dollars and under twenty
thousand dollars, one hundred and twelve dollars; if twenty thou-
and dollars and under thirty thousand dollars, one hundred and
orty dollars; if thirty thousand dollars and under fifty thousand
lollars, two hundred and eight dollars; and if over fifty thousand
lollars, ten dollars for every ten thousand dollars excess over the
aid sum of fifty thousand dollars. The tax imposed by this sec-
ion shall be in lieu of all tax for state purposes on the capital ac-
ually employed in the business.

23. There shall be paid by every person licensed under section
‘Wwenty-one of this act, in addition to the specific license tax there-
n specified, for the privilege of selling wine, ardent spirits, malt
iquors, cider, or any mixture thereof, two and a half per centum
1pon the gross amount of all sales made by retail after the passage
of this act. It shall be the duty of every commissioner of the
revenue in this state, to ascertain from every person, on oath, in
his district or city, licensed under section twenty-one of this act,
between the first and fifteenth of January, April, July, and Octo-
ber, of each year, the Shoss amount of sales by retail, of all wines,
ardent‘spirits, malt liquors, cider, or any mixture of any of them,
made by such person after the passage of this act, and during the
three months next preceding the first days of said months of Janu-
ary, April, July, and October, in each year; and in the event of a
failure to make such return, the party shall thereby forfeit his
license. Every such commissioner of the revenue shall make a
return of the tax so assessed, in accordance with forms to be pre-
scribed by the auditor of public accounts. One copy of said return
shall bé forwarded by such commissioner, within thirty days after
the same is hereby required to be made, to the auditor of public
accounts, and at the same time, he shall deliver duplicate copies
thereof to the treasurer of his county or city, and to the clerk of
the county or hustings court of his county or city, to be filed in:
the clerk’s office of such court. Every person licensed under the
preceding section of this act shall, on or before the first days of
September and March, in each year, pay to the treasurer of his
county or city, the tax hereby imposed upon the gross amount of
his gales by retail. In default of such payment within the times
herein specified, every such person shall pay, in addition to the
tax hereby imposed, five per centum upon the amount of such tax
for each month, or fraction of a month, during which he shall be
so in default; which, together with the tax hereby imposed, shall
be collected in the same manner that delinquent taxes are now re-
quired by law to be collected. Any person failing or refusing to
report fully and truly to the commissioner of the revenue of the
district or city in which such licensed business is carried on, the
amount of all such sales made by him prior to the first days of
January, April, July, and October, respectively, in each year, shall
be liable to a penalty of not less than one hundred dollars, nor
more than one thousand dollars, and forfeiture of license; and any
such person who shall make a false or fraudulent return shall be
guilty of a misdemeanor, and shall be punished by imprisonment
in jail not exceeding twelve months, and a fine of not less than
one hundred dollars, nor more than one thousand dollars. 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 re-
tail for the purposes of this act.

24. The auditor of public accounts shall prescribe a form for
licenses for wholesale liquor dealers, retail liquor dealers and whole.
sale 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 licen:
whether wholesale liquor dealer, retail liquor dealer, or wholesal
dealer in malt liquors. Every person obtaining any such licen:
shall post the same in a conspicuous place in his office, if a whol.
sale liquor dealer or dealer in malt liquors; and, if a retail liqu:
dealer, shall post the same in the most conspicuous place about h
bar, or place of retailing, and shall maintain the same open to con
mon observation, and any person failing to keep such license ;
conspicuously posted, shall, on conviction, be fined not exceedir
one hundred dollars.

Commission merchants.

25. Every person, buying or selling on commission, shall bk
deemed a commission merchant. Any person licensed as a corm
mission merchant, may sell any personal property which may L
left with or consigned to him for sale, exeept wine, ardent spirit
and malt liquors, gold or silver coin, bonds, certificates of publ:
or private debts, or other securities: provided, however, that an:
such merchant may sell wine, ardent spirits, and malt liquors, gok
and silver coin, bonds, certificates of public or private debts, o1
other securities, by taking out the license therefor prescribed in th:
case of liquor merchants or stock brokers. 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 for compensation or not, and all commissions
and other compensation of every kind received, whether the same
be for brokerage, insurance, or other services 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 les:
than fifty dollars, nor more than one thousand dollars for each
offence.

Tax on commission merchants.

26. 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 selling wine, ardent. spirits,
and malt liquors, gold or silver coin, bonds, certificates of public or
private debts, or other securities, the commission merchant shall.
in addition, pay the tax imposed in each case upon liquor mer-
chants and stock brokers, and in like manner.

Sample merchants.

27. Any person, who shall sell, or offer to sell, any description of
goods, wares or merchandise by sample, cara, description, or other
representation, verbal or otherwise, or any agent for the sale or
collection of orders by sample or description list, such as is furnished
by the C. O. D. supply company of America, or any similar com-
pany, shall be deemed to be a sample merchant; but nothing in
this act shall be so construed as to prevent any resident merchant
or manufacturer from exhibiting a specimen of his goods, wares,
or merchandise anywhere in the state, nor shall it prevent the ex-
hibition of a sample of any property which the person exnibiting
is authorized to sell without a sample merchant's license. It shal!
not be lawful for any person or persons to sell or offer to sell any
<lescription of goods, wares, or merchandise, except articles manu-
factured by him in this state, by sample, card, description, or other
representation, as aforesaid, without first having obtained a license
therefor from some commissioner of the revenue, which license
shall grant the privilege to sell anywhere in the state, and shall be
walid 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
comnniissioner 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 corpora-
tion court to furnish any certificate relating to the grant of a license
other than in the manner authorized and directed by this section.
Such license thus obtained shall bea personal privilege, and shall
not: be transferable, nor any abatement in the tax thereon allowed;
nor shall a license, gran®&d any resident sample merchant, be con-
strued as authorizing any commercial traveler or salesman, 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 mer-
chants. 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 sec-
tion shall be construed to allow non-resident sample merchants to
sell to any person other than a manufacturer or licensed merchant,
keeper of an ordinary, or eating-house, without taking out the ad-
ditional license required of resident merchants,

Tax on sample merchants.

28. The specific license tax on every merchant, mechanic, or
manufacturer, for the privilege of selling by sample, card, descrip-
tion, or other representation, shall be one hundred dollars, and
anv sample or other merchant, who shall permit any person, except
a duly authorized agent er salesman, to sell under his license other-
wise than for his exclusive use and benefit, shall pay a fine of fifty
dollars for each offence: provided, however, that no agent or sales-
man 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;
provided, however, that 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 that the said additional agents or salesmen shall
not be permitted to sell or offer to sell, as aforesaid, except he have
with him at the time a copy of the license granted to the person
for whom he acts, duly certified to by the clerk of the court from
which the license was issued, and 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,
Within whose district the said agent proposes to operate. This sec-
tion shall not be construed to apply to sales of wines, ardent spirits,
or malt liquors, cider, orany mixture thereof. Any sample merchant,
who shall sell wine, ardent spirits, malt liquors, cider, or any mix-
ture thereof, by wholesale or retail, shall obtain the same license
and pay the same tax as other wholesale or retail liquor merchants.
Nothing in this section shall be so construed as to permit the sale
of unmanufactured tobacco by sample, under a sample merchant's
license; but if any person other than a commission merchant sha!
sell, or offer to sell, by sample, card, description, or other represer-
tation, any unmanufactured tobacco, the hogshead or box containinz
the same from which the sample was taken, not being depositel
in the city, town or village where the same is offered for sale, shail
be deemed a tobacco sample merchant, and shall pay the sama
license tax as wholesale liquor merchants. This section shall net
be so construed as to prevent any planter from selling all tobacco
raised by himself by sample or otherwise: provided, however, thas
nothing in this or the preceding section shall be construed to re
quire any licensed merchant or manufacturer who has paid a
license tax of not less than one hundred dollars to pay an addi-
tional tax for selling, or offering to sell by sample, either by himself
or agents. ")

Sale by pedlers.

29. Any person who shall carry from place to place any
goods, wares, or merchandise, and offer to sell or barter. the
same, or actually sell or barter the same, in transitu or ot ber-
wise, shall be deemed to be a pedler; and any person licensed
as a pedler 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 pedler to sell such goods,
wares, or merchandise, bis license shall confer authority to
sell at any house or place within the county or corporation
in which the license was granted. Any pedler who shall
peddle for sale, or sell or barter without a license, shall pay
a fine of not less than fifty dollars nor more than five hun-
dred dollars for each offence; and any person selling or
offering to sell as a pedler shall exhibit his license, on the
demand of any citizen of the county or corporation in whieh
he sells or offers to sell or barter; and upon his failure or
retusal to do so, he shall be subject to the penalties of ped-
dling without a license. This section sball be construed to
include persons engaged in peddling lightning rods.

Tax on pedlers.

30. The specific license tax on every person for the privi-
lege of peddling 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 privi-
lege of peddling or bartering articles manufactured by him-
self in this state. Any person other than a resident mechanic
or manufacturer, who desires to obtain a ticense under this
section to sell throughout the state, may be allowed to do so
upon the payment of a specific tax of two hundred dollars;
and if be desires to sell by agents, he sball pay an additional
tax of fifty dollars for cach agent over one. If the license
shall be used out of the county or corporation wherein it
issued, it shall in all cases bo authenticated by the certificate
of the. clerk of the county or corporation aforesaid, with the
>al of the court affixed, as provided in the case of sample
rx erchants.

Sale or barier of patent rights.

31. No person shall sell or barter the right to manufac-
tire or use any machinery or other thing, patented to any
-erson or company, under the laws of the United States,
~ ithout first having obtained a license therefor from some
sssessor or commissioner of the revenue of a county, city
x town; which license shall grant the privilege of selling
.nywhere in the state. But if used out of the county or
orporation where granted, shall be authenticated by the cer-
ificate of the clerk of the court of the county or corporation
wv here granted, that the person signing the same is really the
.Ssessor or commissioner of the revenue, as the case may be,
.nd that his signature is believed to be genuine. <A separate
icense shall be required on each patented thing of which the
“ight to make or use is sold; but any person owning the state
right for any patented thing, may sell anywhere 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.

32. 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.

33. No person shall, without a license authorized by law,
act as agent for the sale of lands, er act as book agent, or as
agent to sell or to offer for sale, the manufactured articles or
machines of 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.

34. Any person liccnsed 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 commissions charged
for such sales, as the legislature may, from time to time, im-
pose. 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 engaged in the business of selling land for con-
pensation, from selling without license, any lands for tbe
sale of which he has a duly authenticated power of attorney.
For any violation of this section, the person offending shal
pay a fine of not less than one hundred dollars, nor mor
than five hundred dollars for each offence.

Tax ona land agent.

35. The specific license tax upon a land agent shall be fith
dollars, and one-fourth of one per centum on amount ¢
sales: provided, that where there is a firm of land agent
doing business at one locality, said tax shall be on the tirm
and not on each member thereof.

Book agents.

36. Any person other than a licensed merchant who shal
receive subscriptions for, or shall in any manner furnish
newspapers, books, maps, prints, pamphlets, or periodicals,
printed or published beyond tbe 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, upon 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 bvoks.
may direct the assessor or commissioner to grant hii 3
license, with a nominal tax only. Any person violating the
provisions of this section, shall pay a fine of not less than
fifty dollars nor more than one hundred dollars for cach
offence.

Tax on book agents.

37. 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 thirty-sixth of this act.

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

38. 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, sball be
deemed to be an agent for the salo 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,
under his license as such, sell or offer to sell such articles,
through the agency of another; but a separate license shal
+ required from any agent or employee who may sell or
Fer to sell such articles for another. For any violation of
118 section, the person offending shall pay a fine of not less
1am fifty dollars nor more than one hundred dollars for each
fence.

ax on agents for the sale of manufactured articles or machines
of other states of territories.

39. The specific license tax upon an agent for the sale of
ny manufactured article or machine of other states or terri-_
aries, shall be twenty-five dollars; and this tax shall give to
ny party licensed under this section tho right to sell the
ame within the county or corporation in which he shall
ake out his license; and if he shall sell or offer to sell the
ame in any other of tho counties or corporations of this
tate, he shall pay an additional tax of ten dollars in each
»€ the counties or corporations where he may sell or offer to
‘ell the same: provided, however, that a separate license
shall be required for each manufactured article or machine.

Auction sales; who may sell without a license.

40. 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 personal
represontative, 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
control, or his real or person estate, not purchased or sold on
speculation.

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

Auctioneer’s account of sales.

41. An auctioneer shall keep an account of all sales mado
by bim, other than those made under section forty, showing
the ageregate amount thereof; and whenever required by
an assessor or commissioner of the revenue, shall render an
account for taxtion of all his sales for the period required by
law to be stated, and shall sign and answer all such inter-
rogatories respecting such sales as may be propounded to
him in pursuance of law. Such accounts, statements, and
answers shall aiways be on oath.

What an auctioneer may do.

42. An auctioneer may conclude the sale of anything he
is authorized to sell, grant a certificate or other evidence of
the same, and receive the money; but, no auctioneer sha!
authorize or permit any person whatever, to sell any pro.
perty of any description whatever, under and by virtue «©:
his license, except the person so authorized or permitted i:
actually and bona fide in the-employment of such auctionecr
and is actually and bona fide a resident of this state at tk:
time of such employment, and the commissions on such eale
are actually and bona fide for the bencfit of such auctioneer
and no license shall be construed to authorize the holder t«
sell at more than one regular establishment; but an auc
tioneer may sell public stocks, houses, lots, and furniture, ©
ships or vessels on the premises where the same may be,
at the exchange or the store of a regular licensed merchant
of this state, declining business, or goods in the original forr
and packages as imported, and buileg articles, such as har:
been usually sold in warehouses, or in the public streets, a1
on the wharves, at such other places as shalb be desired by
the owner or importer of such bulky articles, or imported
goods. If any auctioneer shall violate any of the provisiors
of this section, he shall forfeit and pay for every offence
twenty dollars, to be recovered for the use of the party
prosecuting the same before a justice of the peace in like
manner as other fines and penalties are imposed and collected.
The offer to sell each article shall be deemed a separate offence.

Classification of auctioneers.

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

General auctioneers; what they may sell.

44, 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 be
shall have obtained a license therefor in the mode prescribed
in this act.

Tax on general auctioneers.

45. 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 that number, but said specific tax shal] 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 pro-
vided in the case of liquor merchants. If he sells wine,
ardent spirita, malt liquors, or any mixture thereof, he shall
pay a tax of one-half of one per centum or the amount ef
les, to be ascertained and charged as his other sales aro
certained and charged.

Real estate auctioneers.

46. Any person licensed as areal estate auctioneer may
11 at auction, or privately, any real estate in this common-
ealth entrusted to him for sale: provided, that no such
1ctioneer shall be allowed to negotiate loans upon a mort-
age of real estate, or otherwise, without taking out a stock
-olkcer’s license therefor. If a tax shall be imposed on the
nount of the sales, the taxable sales shall be construed to
nbrace all sales of real estate made by such auctioneer,
bether such sales be by public outcry or made privately.
or any violation of this section, the person offending shall
ay a fine of not less than one huudred dollars nor more than
ne thousand dollars for each offence.

Tax on real estate auctioneers.

47. The specific license tax on a real estate auctioneer to
ell, shall be fifty dollars; and if the place of business is in
, city or town containing, when assessed, a population ex-
eeding five thousand inhabitants, one hundred dollars; and
ie shall pay an additional tax of one-fourth of one per
entum upon the amount of sales, to be ascertained and
-harged as is provided in the case of liquor merchants.

Junk dealers, canvassers, &c.

48. 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 article, junk,
rags, old metals, or other like commoditics. The place at
which such business may be conducted shall be kept open
for the purchase or sale of any of the articles mentioned
iforesaid. 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 city, town, or county whercin the license
issued. Every person recciving such license shall place up
over the principal entrance of his place of business a sign,
designating that he is licensed, in conformity with the provi-
sions of this act. Norshall any person canvass such city, town,
or county, or any part thereof, for the purpose of buying
any junk, 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 ef this section,
shall pay a fine of not less than fifty nor more than one hun-
dred dollars for each offonce.
Tax on junk dealers.

49, 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 dealer.

Tobacco auctioneers.

50. Any person 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 offending shall
pay a fine of not less than fifty dollars nor more than five

undred dollars for each offence. .

. Tax on tobacco auctioneers.

51. 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.

52. No person not a producer shall be allowed to sell by
retail, tobacco, snuff or cigars, without baving 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.

53. 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, receive money on account of the sale, grant acquit-
tances, 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 bis services. For any vio-
lation of this section, the person offending shall pay a fine
of not less than fifty dollars nor more than five hundred dol-
lars for each offence.
54. The specific license tax upon each and every person
licensed as a common crier, shall be ten dollars, and no in-
corporated town shall discriminate in the rate of tax of
either auctioneers or common criers against non-resident ap-
plicants for license. ;

SCHEDULE B.

Purchases and sales.

4

55. No person shall, without a license authorized by law,
Canvass any county or corporation in this commonwealth,
or any part thereof, for the purpose of buying or offering to
buy, or shall actually buy, any matters of subsistence designed
as food for man or beast, or for any beverage, or for any
clothing, or for any materials of which clothing is made. A
license to authorize any person so to canvass or purchase,
shall be open to the inspection of any officer or citizen of the
county or corporation in which he is canvassing or purchas-
ing; and such licensed person, when requested, shall exhibit
his license, so as to allow the same to be read and inspected;
and upon his failure so to exhibit the same, shall be held and
treated, and be subject to all the penalties of a person can-
vassing or purchasing without a license; but this section
shall not be construed to prevent any person from purchas-
ing without a license, any of the matters aforesaid for his
own use or for the use of his family. But in all such can-
vassing or purchasing, it shall be held that a license is re-
quired, unless and until it be satisfactorily shown that the
person canvassing or purchasing is bona fide operating for
his own consumption or the consumption of his family. Any
person violating, in any manner, the provisions of this sec-
tion, shall pay a fine of not less than ten dollars nor more
than five hundred dollars for each offence; and shall, more-
over, be bound by the court, or any justice of the peace,
upon conviction before cither, in a recognizance, with good
and sufficient security, in a penalty not less than one thou-
sand dollars, conditioned to be of good behavior for a period
of not less than one year.

Tax on canvassing to buy.

56. The specific license tax on every person canvassing
any county or corporation, or any part thereof, for the pur-
pose of buying any matters of subsistence, shall be ten dollats.

Ship brokers, stock brokers, and private bankers.
57. No person or corporation shall, without a license au-

thorized by law, act as a ship broker, stock broker, or private
banker. Any person engaged in the management of business
matters occurring between the owners of vessels and th:
shippers or consignors of the freight which they carry, sbal
be deemed to be a ship broker. Any person or corporatia:
that deals in coin, foreign or domestic exchange, governmest
rstocks or other certificates of public debt, certificates ¢
debt or shares in any corporation or chartered company.
bank notes or any other notes used as a currency, or tks
sells the same or any of them on commission or for other
compensation, or who negotiates loans upon real estat:
securities, shall be deemed to be a stock broker. <A stor:
broker shall have the right to buy and sell for profit, or t
sell on commission, the coin, exchange, stocks, certificates «:
debt, shares in chartered companies, bank notes, and note:
used as a currency as aforesaid, and may sell cither privatel*
or by auction, and also negotiate loans upon renal estate
securities. Any person or corporation engaged in the bu:i-
ness of receiving money on deposit, or in so receiving money
on deposit, and also in lending money, or in discountinz
negotiable paper or other credits, shall be deemed to bes

rivate banker, and in the latter case the tax shall be pa:
for the additional privilege of private banking. Any perses
or corporatioh violating the provisions of this section, sha-!
pay a fine of not less than one hundred dollars nor mor
than five thousand dollars for each offence.

Tax on ship brokers.

58. The specific license tax on a ship broker, shall be

twenty dollars.
Tax on stock brokers and private bankers.

59. The specific license tax on a stock broker shall be twe
hundred and fifty dollars, and the specific license tax on 3
private banker shall be fifty dollars on a capital of five thos-
sand dollars or under; one hundred dollars on a capital from

five to ten thousand dollars; one hundred and fitty dollar: |
on a capital from ten to twenty thousand doHars; and twe ©

hundred and fifty dollars on a capital of over twenty thou-
sand dollars; but when the capital is over twenty thousan!
dollars, and a person or firm is assessed’ with both licenses.
the specific tax shall be four hundred dollars.

Pawn Brokers.

60. No person shall, without a license authorized by lav.
lend money or other thing for profit, for or on account ¢!
personal property deposited with the lender in pledge. Any
person who shall in any manner lend or advance money 8:
aforesaid, on the pledge and possession of personal property.
shall be held to be a pawn broker. Any person making 3
pledge of property as aforesaid, for money loaned or ad-
vanced, who shall not pay or return the money so loaned or

dvanced within sixty days after the date fixed for the pay-
1ent or return of the money, shall forfeit his right to re-
eem the property pledged. After such person shall have
orfeited his right to redeem the property, the pawn broker
1ay cause said property to be sold at auction by any licensed
uctioneer. The expenses attending the sale shall be paid
utof the proceeds of the sale; and 18 any surplus arise
rom the sale, after satisfying the money advanced, with the
nterest and costs which may bave accrued, such surplus
ball be paid over to the person depositing the property as
foresaid. Any person acting as a pawn broker without a
icense, shall pay a fine of not less than fifty dollars nor
nore than five hundred dollars for each offence.

Tax on paen brokers.

61. The specific license tax on a pawn broker shall be two
iundred and fifty dollars.

Manufacturer of ardent spirits and malt liquors.

62. There shall be a specified tax for the privilege of dis-
tiliing or other manufacturing of urdent spirits or malt li-
quors: provided, that manufacturing of ardent spirits shall
be construed as limited to the production of alcoholic liquors
by direct fermentation of mash, wort, beer, or grain. 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 impris-
onment, at the discretion of the court.

Tux on the manufacture of ardent spirits and malt liquors.

63. 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 specitic license tax to
be graduated and classified as follows: The manufacturer
who sball 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 dav, 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 bundred
ushels 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 privi-
lege of selling the® products of his distillation, in quantities
not less than one gallon, at any place within the state af
Virginia; but tuis privilege shall not be construed to affect
the rights of cities or towns to levy taxes on sales of spirite
For manufacturing malt liquors, the tax shall be twenty-five
dollars.

Rectifiers.

64. Every person who rectifies, purifies or refines distilled
spirits or wines, by any process, and every wholesale or retail
liquor dealer, or compounder of liquors, who has in his pos
session 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 bes
tax on the quantity of distilled spirits and wines to be reeti-
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
without a license. If the person desiring such license make
application 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.
If the application shall not be made to the assessor or com-
missioner for an assessment, the assessor or 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 ad-
ditional quantity desired, which shall be granted upon pay-
ment 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 pur-
pose of ascertaining thequantity rectified by him. The asses-
sor or 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 pur-
pose 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
:undred dollars for each offence, and be liable to imprison-
nent at the discretion of the court.

Tax on rectifiers,

65. The specific license tax to a rectifier shall be two hun-
lred and fitty dollars, except that a manufacturer of ardent
pirits may rectify spirits of his own manufacture, without
sdditional tax. Tach rectifier who shall desire to sell, by
vholesale or retail, spirits so rectified by him, shall be as-
‘essed with and pay the same tax which is assessed and paid
»y other wholesale and retail dealers in ardent spirits.

Commercial brokers.

G6. No person shall, without a license authorized by law,
1¢t ays commercial broker.

Every person who negotiates the purchase and sale of
yromissory notes, or w ho heyotiates loans upon any class of
securitics, anless he be a stock broker or private banker, or
who negotiates the sale of merchandise, without having pos-
session or control of it as commission merchants hav e, 8 “shall,
for the purposes of this section, be deemed a commercial
broker. Any person acting as commercial 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.

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

SCHEDULE C,
Ordinaries, bourding-houses, &e.

68. No person shall, without a license authorized by law, keep
an ordinary, a house of private entertainment, a boarding-house,
or eating-house.

What constitutes an ordinary; tac on the license; how to be estimated,

69. Any person who shall, for compensation, furnish lodging or
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, spiritu-
ous or malt liquors, or any mixture of any of them, to be drunk in
or at the place of sale, shall be deemed to keep an ordinary. <A
license to Keep an ordinary shall not be construed to authorize 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
assessor or commissioner shill determine the tax by what the prob.
able rent would be; and the assessor or commissioner may require
the proprietor or tenant to state, on oath, what is the amount-
such rent, or what would be a fair rent therefor. And if thes:
proprietor or tenant refuse to state the same, when so required,
shall pay a fine of three hundred dollars. Any person who sia
keep an ordinary without a license, shall pay a fine of not less th:
thirty dollars, nor more than one hundred dollars for each day !
may continue the same; but where the ordinary shall be kept of
but fora part of the year, the tax shall be apportioned accorlu
to the time that it is kept open.

Tax on ordinaries.

70. The specific license tax on any person to engage in the bz
ness of keeping an ordinary in the country, or in towns havin:
population of two thousand or less, shall be twenty-five dollsr
and in towns and cities having a population exceeding two th:
sand, shall be fifty dollars; and an additional tax of eight |
centum onthe annual rent over one hundred dollars and und:
one thousand dollars per annum; and on the annual rent. in ext-
of one thousand dollars and under two thousand dollars, three q-
centum; and a tax of two per centum upon the annual rent in ©
cess of two thousand dollars, to be ascertained in the manner j"
vided in the preceding section of this act; and he shall pay 3
additional tax of two and a half per centum on the amount of }
sales made by him of wines, malt liquors, ardent spirits, or 25
mixture thereof, which shall be reported and paid by him qua
terly, on the tirst day of January, April, July, and October of «ac
year.

What constitutes private entertainment.

71. Any person who shall furnish for compensation, lodging ¢
diet to travelers or sojourners, or boarders in his house, or prove!
der for a horse feeding in his stable, or on his land, within fr
miles of any city, town or village, shall be deemed to Keep a hou-
of private entertainment, unless he be an ordinary keeper, «
keeper of a boarding-house: provided, that this section shall n
be construed so as to include any person who may board and lod:
his or her own children or wards. The tax thereon shall be.
specific one for the privilege of keeping such house; if any tax :
imposed upon the annual rent or value of such house, such annus
rent or value shall be ascertained in the same manner az th
annual rent or value of an ordinary is required to be ascertainel
A license to keep a house of private entertainment shall not t:
construed to authorize the sale of wine, spirituous or malt ligues
or a mixture of any of them. Any person who shall keep a hous
of private entertainment without a license, shall pay a fine of ne
less than thirty dollars, nor more than one hundred dollars. fe
each day he may keep the same.

Tax on private enterlainment.

72. The specific license tax on any person to engage in the bus:
ness of keeping a house of private entertainment shall be five de!
lars, and an additional tax on the annual rent over one hundre:
dollars, to be ascertained in the manner provided in section sixtr
nine of this act.
73. Any person who shall furnish for compensation board
and lodging to any number of persons not less than five, for
2 period as long as one week, shall, if he be not the keeper
of an ordinary or house of private entertainment, according
FO the provisions of this act, bb 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 without a
license, shall pay a fine of not less than thirty dollars nor
more than fifty dollars for each day he may keep the same.

Tax on boarding houses. *

74. 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
dollars, and an additional tax of one per centum on the un-
nual rent over one hundred dollars, to be ascertained as pro-
vided in the sixty-ninth section of this act.

W hat constitutes an eating-house.

75. Any person who shall cook, or otherwise furnish for compen-
sation, diet, or refreshments of any kind, for casual visitors at his
house, and sold for consumption therein, and whois not the keeper
of any ordinary, house of private entertainment or boarding-house,
shall be deemed to keep an eating-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 eat-
ing-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.

76. 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 spirituous or malt liquors,
to be drunk at such eating-house, if the same be in the country orina
town of a population less than two thousand, he shall pay an addi-
tional tax of fifty dollars; but if the same be in a town or city with
& population exceeding two thousand, the license shall be one hun-
dred dollars, and two and a half per centum on the amount of all
sales of wines, malt liquors, or ardent spirits, w hich shall be re-
ported and paid by him quarterly, on the first day of January,
April, July and October, in each year.

What constitutes a bowling saloon.

fo daed

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

‘Tax on bowling saloons.

78. The specitic license tax on any person to keep a bowl-
ing saloon, shall be twenty-five dollars, and anu additional tax
ot ten dollars for each alley exceeding one.

Wat constitutes a billiard saloon.

79. 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.

80. ‘The specific license tax on any person to keep a bil-
liard 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 bil-
liard saloon at a watering place, and is for four months or
less, the tax thereon shall be fifty per centum of the taxes
aforesaid.

What constitutes a bagatelle saloon.

81. Any person who shall keep a saloon wherein there isa
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 baga-
telle table without a license, shall pay a fine of not less than
fifty doilars nor more than one hundred dollars for each day
he may continue the same.
82. Nothing hercin shall bo construed to exempt the fur.
iture in houses mentioned in this schedule from being taxed

S property.
Tac on bagatelle saloon.

83. The specific license tax on any person to keep a baga.
elle saloon shall be ten dollars, and an additional tax of five
lollars for cach additional table over one kept, or to be kept
herein.

SCHEDULE D.
T heatres.

84. No person shall, without a license ‘huthorized by law.
>xhibit for compensation any theatrical performance or any
yerformance similar thereto, panorama, Or any public per.
formance or exhibition of any kind, except for benevolent o1
charitable purposes. If the legislature shall impose a specific
tax on the persons attending such exhibitions, to be included
in or added to a license, it shall be lawful for the assessor or
commissioner of the revenue to attend such exhibition, to as.
certain the numberof persons who may be present. The person
licensed shall also keep an account of the number of person:
attending, so as to enable him to render a statement thereot
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 lirensed,
each person engaged therein shall be liable to the penalty
for a violation of this section. very 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 cach offence.

Lax on theatres and panoramas.

85. The specific license tax on any theatrical performancc
or any similar performance thereto, panorama, or any public
performance or exhibition of any kind, except for benevo.
lent or charitable or educational purposes, shall be three
dollars for each performance, or ten dollars for each week o!
such performances, and an additional tax of one per centum
of the gross receipts of such performance.

Shows, circuses and menageries.

86. No person shall, without a license authorized by law.
exhibit any show, circus performance, or any menagerie, ot
such like exhibition or performance; but this section shal
not be construed to prohibit a resident mechanic or artist
from exhibiting any production of his own art or inventia
without compensation. Whenever such show, exhibition o
performance, circus or menagerie, shall be licensed, thos
engaged therein and operating under the license shall b
exempt from a license tax for performing or acting thereat

6
Hobby-horse machines,.merry-go-round, and other like machine:

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

Tax on hobby-hors® machines, merry-go-round, and other lid
machines.

88. The specific license tax on every such hobby-bors
machine, merry-go-round, or other like machine, on which
persons are charged for riding, sball be, for each county, ic
which such machine is operated, the sum of ten dollars
Any person operating any such machine, without first bav.
ing paid the specific license tax therefor, shall pay a fine oi
not less than twenty, nor more than fifty dollars for each
offence.

89. Every show, exhibition or performance, such as is pre-
scribed in the next preceding section, whether under the
same canvass or not, shall be construed to tequire a separate
license therefor, whether exhibited for compensation or not;
and upon any such show, exhibition or performance being
concluded, so that an additional fe: for admission be charged,
in licu 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 as-
certained in a manner similar to the mode prescribed by this
act in respect to persons attending theatrical performances.
For every violation of this section the person so offending
shall pay a fine of not less than fifty dollars nor more thau
one hundred dollars for each offence.

Tax on shows, circuses, and menageries.

90. The specific license tax on every show, on each per-
formance of every circus, and on the exhibition of a menag-
erie, shall be twenty dollars if in the country or in a town of
less than one thousand inhabitants; on cach 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 inhabitants,
one hundred dollars. And in addition to the specific tax
oresaid, there shall be a tax of five per centum of the groas
-ceipts derived from such show, circus, or menagerie.

Public rooms.

91. No person shall, without a license authorized by law,
harge for the use of any House in a city or town, or in any
1sunner receive compensation for the use of the same, while
sed or employed to exhibit therein any theatrical perforin-
nce, lecture, concert, or any other exhibition. henever
uch charge is made or compensation is demanded or received
>r the use of such house, or any public rooms fitted for the
urpose, a license shall be obtained; but no license shall be
equired of the proprietor or occupier of such house or pub-
.@ rooms in a town containing less than two thousand in-
iabitants. No license to use such house for such exhibitions
x performances shall be construed to exempt the house from
axation as property. For any violation of this section, the
yerson so offending shall pay a fine of not less than fifty
lollars nor more than one hundred dollars for each offence.

Tax on public rooms.

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

SCHEDULE I.
Attorneys, physicians and dentists.

93. 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.

94. Every attorney-at-layy, in addition to being licensed.
sworn and admitted to prosecute or defend actioas 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
violating the provisions of this section shall pay a fine of
not less than thirty dollars, nor more than one hundred dol-
lars, for cach 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 usc before them any argument for or against any measure
or proposition to be passed upon by the general assembly,
except counsel appearing in contested election cases, shal |
pay a license tax of one bundred dollars. Such person mar, |
by the chairman or any other member of any commiittee, t

required to state on oath, whether or not he has or expects t:

receive any fee, reward or compensation for services render!

or information furnished, upon any measure of legislatice

before or to*be brought bef@re the same. For any violatics

of this provision the person so offending shall be deem:i
guilty of a misdemeanor, and on conviction thereof shall t«
confined in jail not more than one year, and fined not le
than two hundred dollars.

Tax on attorneys-at-law.

95. The specific license tax on every attorney-at-law whe
has been licensed for less than five years, shall be ten dollars.

and on attorneys who have been licensed and practiced fu
five years and more, fifteen dollars.

Physicians, surgeons, and dentists.

96. No person shall, without a license, practice as a pbr-
sician, surgeon, or dentist, for compensation; but a sicense
to practice either profession shall confer the priviteze 4!
practising in all the professions aforesaid; and a licens
granted to practice in any county or corporation shall au-
thorize such physician, surgeon, or dentist to practice in anf
of the professions authorized throughout the commonwealtd
without additional license. Any person violating the prov:
sions of this section, or who sball practice in either of the
professions named without a license, shall pay a fine of not
less than thirty dollars nor more than one bundred dollar
for cach offence, and shall be debarred from recovering any
compensation for any such services, by suit or warrant, 1
any of the-courts of the commonwealth.

° Tax on physicians, surgeons, and dentists.

97. The specific license tax on every physician, surgeoa.
or dentist, who hay been licensed for less than five years,
shall be five dollars, and on every physician, surgeon, of
dentist who has been licensed and practiced for five years
and more, sball be ten dollars.

Daguerreian artists.

98. 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 daguerrian artist; and every artist engaged in the business
of the invention aforesaid shall obtain a license, and it sball
be unlawful so to engage without a license. For every vio-
lation of this act, the person offending shall pay a fine ot
t less than fifty dollars nor more than five hundred dollars
- each offence.

Tax on daguerreian artists.

99. The specific license tax on any person to engage in the
isiness of a daguerreian artist, Shall be twenty dollars, and
the place of business is ina city or town containing more
2m two thousand inhabitants and less than ten thousand,
@ tax shall be thirty dollars; and if in a place of more
‘an ton thousand and less than twenty thousand, forty dol-
rs; and if more than twenty thousand, fifty dollars, and
1 additional tax of five dollars for each county or town in
hich he operates other than that in which he has his regu-
yr place of busine-s.

Stallions and jackasses.

100. No person shall, without a license authorized by law,
+t to mares other tban his own, any stallion or jackass.
very license to the owner of a stallion or jackass shall
pecify the name of such stallion or jackass, if any name
as been given. A license to the owner of any such stallion
r jackass for any county or corporation, shall authorize the
tallion or jackass to stand in any county or corporation
rithout an additional license. Any person violating the
rovisions of this section shall pay a fine of not Jess than
hirty dollars nor more than fifty doJlars for cach offence.

Taz on stallions or jackasses.

101. The specific license tax for letting to mares any stal-
ion or Jackass shall be ten dollars.

. Agents for renting houses.

102. Any person engaged in renting houses, farms, or
other real estate, for compensation or profit, shall ‘be deemed
to be an agent for renting houses, and when licensed as such
may engage not only in renting houses, but any real estate.
Any person engaged as an agent for renting houses-as afore-
said, without a “license, shall j pay a fine of not less than fifty
dollars nor more than one hundred dollars for each offence.

Tax on agents for renting houses.

103. The specific lic. nse 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.
104. Any person who hires or contracts with laborer;
male or female, to be employed by persons other than hin
self, shall be deemed to be a labor agent, and no persé:
shall engage thereingvithout having first obtained a licer~
therefor. :

Lax on labor agents.

105. The specific license tax on any person to engage i
the business of a labor agent shall be twenty-five dollars.

Storage or impounding.

106. No person shall, without a license authorized by Jaw
keep for compensation any house, yard or lot for storage
impounding any goods, wares or merchandise, includin:
wood, coal, lumber, lime, guano, marl, or any similar com.
modities, or any live stock, or make, demand, or receive 1!
any manner, compensation for storage or impounding. <Acy
person who shall demand or receive compensation for storage
or impounding as aforesaid, or who shall in any manuer
violate the provisions of this section, shall pay a fine of rot
less than fifty dollars nor more than five hundred dollars tor
each offence.

Tax on storage and impounding.

107. The specific license tax to keep, for compensation.
any house, yard, or lot for storage, or a wagon yard, or otber
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 dol:
lars; and on every yard, wagon yard or lot, ten dollars.

LInvery stables.

108. Any person who keeps a stable or stalls, in which
horses are kept at livery, or fed, or at which horses and
vehicles are hired for compensation by the proprietor, shall
be deemed to keep a livery stable; and no person shall, with-
ouf a license authorized by law, keep a livery stable. But
this section shall not be construed to prevent the keeper of 3
licensed ordinary or house of private entertainment frem
feeding the horses of travelers or guests stopping at such
ordinary or house of private entertainment. Any persou
violating the provisions of this section shall pay a tine ot
not less than thirty dollars nor more than one hundred dot
lars for each offence.

¢

Tac on livery stables.

109. The specific license tax to keep a livery stable shall
be ten dollars, and an additional tax of fifty cents for each
stall therein. And herein shall be included as stalls such
pace as may be necessary for a horse to stand, and in which
horse is or may be kept.

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

110. A license shall be required of persons who sell for
»>thers on commission or for profit, or whose business it is to
»uy and sell for profit, and not for feeding or grazing, for as
ong as two mcnths, horses, mules, asses, jennets, cattle,
sheep, and hogs, or any of them.

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

111. 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 ten of this act, shall be twenty 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.

Taz on state bonds; how value ascertained, and tax collected.

112. Out of all interest which shall be due and payable at the
treasury, on bonds of the state (whether the same be funded or un-
funded), there shall be retained a tax equal in amount to fifty
cents on the hundred dollars market value of 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 imposed by the state. It shall be the duty
of the auditor of public accounts and the second auditor, immedi-
ately upon the passage of this act, and on the first day of April, an-
nually thereafter, to ascertain, from the best sources attainable, the
market value in currency of state bonds, both registered and cou-
pon; and it is hereby made the duty of the auditor of public ac-
counts immediately after the ascertainment of said value by circu-
lar or otherwise, to forward to every officer throughout the common-
wealth, charged with the collection of taxes, the value of all cou-
pon bonds, ascertained as aforesaid, who shall deduct from the ma-
tured coupon or coupons, which may be tendered to him in pay-
ment 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 re-
tained dollars,” and shall sign the same, and account therefor to
the proper officer. All sums so retained shall be paid into the treas-
ury for the use of the commonwealth. The tax provided for in this
section, shall not be retained out of the interest paid at the treas-
ury om such bonds, when it is made to appear by satisfactory evi-
dence to the disbursing officer that the bonds on which such inte-
rest is paid are bona fide, the property of a person not a resident of
this commonwealth. When coupons are presented in payment of
taxes, the bonds from which such coupons have been cut, shall be
deemed to be the property of a resident or residents of this com-
monwealth, and the tax above provided for shall be deducted from
the coupons, unless it be proved to the collecting officer by the afh-
davit of the person offering to pay in coupons, and a disinterested
witness other than such person, that the bonds from which such
coupons have been cut, are the property of a non-resident, whose

name shall be stated in the affidavits. Any collecting officer who
shall receive payment of taxes in coupons without requiring such
affidavits and without deducting the tax provided for in this sec-
tion, shall forfeit and pay to the commonwealth the sum of six hun-
dred dollars. In every case in which coupons are received without
the said tax being retained, the said affidavits shall be returned
with the coupons to the auditor’s office. Nothing in this section
shall be construed to exempt state bonds from assessment for local
taxation.

113. It shall not be lawful fur any incorporated company
doing business in this state tu 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 upon tbe
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 linble to a
fine of one hundred dollars—one- half of which shall go to
the informer.

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