CHAP. 155.—An ACT imposing a tax and prescribing regulations for
collecting the same on the privilege of selling wine, ardent spirits or
malt liquors, or any mixture thereof, within the limits of thd com-
monwealth for the support of the government, and to pay the
interest on the public debt.

Approved March 3, 1880.

1. Be it enacted by the general assembly, That no person,
club or corporation shall, within the limits of this common-
wealth, sell wine, ardent spirits, malt liquors or any mixture
thereof, alcoholic bitters or fruits preserved in ardent spirits,
either by wholesale, retail or to be drunk at the place where
sold, or in any other way, without having first obtained license
therefor, nor shall such license extend to him the privilege
of selling in either way, except in the manner hereinafter pro-
vided. A license to sell by wholesale shall include only the
privilege to sell in quantities of five gallons or more, except that
wholesale dealers in malt liquors may have the privilege of sell-

.ing by bottles and jugs in quantities of not less than one

Cf’ ~...~Tn
dozen. A license to sell by retail shall include only the privi- |
lege of selling in quantities not exceeding five gallons at any
time to any one individual, which shall not be drunk within the
house or curtilage where sold, but shall be delivered to the

“purchaser in bottles, jugs, demijohns or other vessels, to be

and

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removed therefrom. A license to sell to be drunk at the place

where sold shall be known as a bar-room license, under which 7

no wine, ardent spirits, malt liquors, nor any mixture thereof.
shall be sold to be taken away from the place of delivery, but }
shall be drunk there. Any person desiring to carry on the
business of a wholesale liquor dealer, and also that of a retail
liquor merchant, shall obtain a separate license for each, and
comply with all the provisions of this act in relation to both
privileges. Any person, club or corporation desiring to carry
on the business of a retail liquor merchant, and also that of a
bar-room, shall obtain a separate license for each, and comply
with all the provisions of this act in relation to both privileges.
A violation of the provisions of this section shall be deemed a
misdemeanor, and shall be punished by a fine of not less than
one hundred dollars nor more than five hundred dollars, and in
the discretion of the court, by imprisonment not exceeding
twelve months.

2. Any person, club or corporation who desires a license to
sell by retail, or to keep a bar-room, shall: first apply therefor
to the commissioner of the revenue for the city or county, who
shall assess them with the proper license tax to be paid, and
they shall then pay the amount of said tax to the treasurer or
other collecting officer, and take his receipt for the same on
the certificate furnished by the assessor, and shall present the
said certificate so receipted to the court of the county or cor-
poration in which it is proposed to conduct the business, and
if the court be fully satisfied, upon hearing the testimony for
and against the application, should any be offered, that the
applicant is a fit person, and that the place of business is suit-
able and convenient, it shall, upon the execution by the appli-
cant of a bond, with good security, payable to the common-
wealth of Virginia, in a penalty of not less than one hundred |

nor more than five hundred dollars, conditioned for the faith-: }:

ful performance of all the requirements of this act, grant such
license; and thereupon the commissioner of the revenue shall
issue the same in such form as may be prescribed by the
auditor of public accounts. If the county or corporation court
shall refuse to grant the application the tax shall be refunded,
and the party aggrieved may, during the term at which such
refusal is entered, appeal to the circuit court of said county or
corporation, in term time or vacation, and the judge thereof
shall take cognizance of said appeal, and may grant the license
upon the terms required by this act. All bonds taken under

' the provisions of this act shall contain a waiver of homestead.

;on

8. The specific tax on a license to sell by wholesale wine,
ardent spirits, malt liquors, or any mixture of any of them,

tax shall be three hundred and fifty dollars. There shall also be

les

paid an additional tax of one-fourth of one per centum on the |

ross smount of sales made, which shall be ascertained in the
nanner prescribed in the fifth section: provided, however, that F
f any wholesale dealer shall desire the privilege of selling malt
iquors only, the specific tax shall be one hundred and fifty
lollars : and provided further, that the tax of one-fourth of one F
yer centum shall not be required upon sales of liquors actually Y
ransported out of this commonwealth. Any person or firm B
lesiring to exercise the privilege granted under this section °
shall pay the amount of the specific tax required to the county
yr corporation treasurer, and take his receipt therefor, and
ipon the presentation of the receipt to the commissioner of c
he revenue for said county or city, the said commissioner },
shall issue to the person or firm so applying a license as pro-
vided for in this act. ‘The commissioner of the revenue shall c
immediately upon the assessment of any license provided for }
in this section forward to the auditor of public accounts a cer- %
tificate of the same, and the treasurer shall pay over the
amount to the auditor of public accounts within fifteen days
after the said auditor shall have received said certificate, and
shall certify the same to the auditor of public accounts. The v
auditor shall require the said treasurers to pay the amount of }
such licenses so collected within fifteen days after the receipt
of the report provided for in this section.

4. The specific tax on a license to sell by retail wine, ardent s
spirits, malt liquors, or any mixture of any of them, shall be in |
the country, or in towns or villages of one thousand inhabit- t
ants or less, sixty-two dollars and fifty cents; and in cities orc
towns, or villages exceeding one thousand inhabitants, one ‘
hundred and twenty-five dollars; and in either case an addi-
tional tax on the amount of purchases made of one and one-
half per centum on the gross amount of such purchases, which G
shall be ascertained in the manner prescribed in section five of 2
this act, except that where a person sells by retail or under a
bar-room license malt liquors only in the country, or in a town
under five thousand inhabitants, his specific license tax shall
be fifty dollars.

5. It shall be the duty of every wholesale liquor dealer, and ;
of every retail liquor dealer licensed under this act, to make 2
returns quarterly, according to forms to be prescribed by the }3
auditor of public accounts, and according to:such regulations ¢
as he may make to carry out the true intent of this act; that ®
is to say, on the first day of August, November, February, and 8
May, respectively, to the commissioner of the revenue of the ™
district in which his place of business is situated, of all sales
of wholesale dealers and all purchases of retail dealers within
the three months next preceding made by him upon which. he
is required to pay atax. Any violation of the foregoing pro- v
visions of this section shall be deemed a misdemeanor, and *
shall be punished by a fine of not less than thirty nor more
than one hundred dollars. The commissioner of revenue shall 5
record the said return in a book to be kept by him for the pur- ¢
pose, and certify the same to the auditor of public accounts a
and to the treasurer of the county or corporation within ten ¢
Copy to be de- fourth sections of this act, and shall deliver to the court of his
livered to an- county or corporation a copy of said certificate. And it shall
Fy. o8 eorpo- be the duty of the treasurers of the respective counties, cities
Treasurers 20d towns to collect, immediately upon the receipt of certifi.
pune diate cates from the commissioners of the revenue, as hereinbefore
tax required, from every such dealer the amount with which he 1s
chargeable, as shown by said commissioner’s certificate, and it
shall be the duty of every such licensed dealer to pay the same
Treasurer's immediately; and upon his failure so to do for fifteen days, it
fey on edu’ shall be the duty of the treasurer of the county or corporation
tax to proceed to collect the same in the manner as now provided
by law for the collection of other taxes, and he shall have
Failure afor- power to distrain and sell therefor; which failure shall also be
renee eeont deemed a forfeiture of his bond, and therenpon the treasurer
on bond shall give notice to the commonwealth’s attorney, who shall, by
motion, upon ten days’ notice, proceed against such dealer and
his sureties on his bond for the amount for which he is so lia-
ble, and the costs of such motion, including a fee of five dol-
lars to such attorney ; said motion to be made before the court
which granted the license to such dealer and took said bond.
When failure And the said failure shall also, in the discretion of the said
a forfeiture of court, be deemed a forfeiture of his license.
Specific li- 6. The specific license tax on a bar-room liquor dealer shall
cense taxon be as follows: In the country, or in towns or villages of one
liquor dealer thousand inhabitants or less, the tax shall be sixty-two dollars
in country, or and fifty cents, and an additional sum equal to fifteen per
than one thou- centum of the rent or rental value of that part of the building
ants occupied by him, said rent or rental value to be ascertained by
Additional tax the commissioner of the revenue in the manner provided by
law on the assessment of a license upon an ordinary; and in
In cities over Cities or towns, or villages of over one thousand inhabitants,
one thousand the tax shall be one hundred and twenty-five dollars, and an
Additional tax additional sum equal to fifteen per centum of the rent or rental
value of that part of the building occupied, to be ascertained
as heretofore provided.
Howlicensea 7. Any licensed wholesale liquor dealer may also obtain a
Wholesale | ., license as a retail liquor dealer upon the payment therefor of
retail license one-half of the tax required in section four of this act, and
shall comply with all the provisions of this act as to returns
and payment of tax on sales as such retail liquor dealer. Any
How licensed licensed retail liquor dealer may also obtain a license as a bar-
iw obtain, room liquor dealer upon the payment therefor of one-half of
bar room the tax required in section six of this act, and upon comply-
ing with all the requirements of law concerning a bar-room
How leensed liquor dealer. And any licensed bar-room liquor dealer or
ermay obtain Keeper of an ordinary, who has paid the license tax imposed
retail dealer's by the ninth section of this act, may also obtain a license as 4

license watas) Wawar dnalor nmnan tha nawmant tharafar af anaohalf of
8. The bond taken of any licensed dealer under the second When
section of this act shall be deemed forfeited by his failure to ‘cense
pay any part of the tax required of him by this act, and any neem
portion as to which there is such failure of payment may be How re
recovered of him and his sureties in the manner and with the ®¥/e
costs specified in the fifth section of this act, and may, more-
over, be collected by the treasurer in the manner therein pro-
vided, and, in the discretion of the court, his license forfeited.

9. Persons who have obtained licenses to keep ordinaries oraina:
under sections seventy-four and seventy-five of the act for the license
assessment of taxes of the general law and who desire the addi- spirits
tional privilege of selling ardent spirits, wines, malt liquors, or
a mixture of any of them, shall be licensed and taxed therefor
according to the provisions of this act.

10. The license tax imposed by this act shall be in lieu of Licens
all tax upon capital employed in any of the branches of busi- (orm
ness specified in the first section of this act.

11. The specific license tax on a rectifier shall be one hun- specia,
dred and fifty dollars, except that a manufacturer of ardent Fern
spirits may rectify spirits of his own manufacture without
additional tax. Each rectifier who shall desire to sell by whole- Tax on
sale or retail spirits so rectified by him, shall be assessed with Birt
and pay the same tax which is paid by other wholesale and fied by
retail dealers in ardent spirits.

12. Every person licensed as a manufacturer or distiller of araau:
alcoholic liquors shall pay at the time his license is granted a §pecit
Specific license tax to be graduated and classified as follows: manuf
The manufacturer who shall mash and distil ten bushels or less teas
per day, thirty dollars; ten bushels and less than twenty per ee
day, fifty dollars; twenty bushels and less than thirty per day, and ov
seventy-five dollars; thirty bushels and less than forty-five per 2) j°88
day, one hundred and twenty-five dollars; forty-five bushels 45 less
and less than seventy-five per day, two hundred dollars; sev- 75 less:
enty-five bushels and less than one hundred per day, two hun-
dred and fifty dollars; one hundred bushels and less than one 1001ess
hundred and fifty per day, three hundred dollars; one hundred 1501ess
and fifty bushels and less than two hundred per day, four
hundred dollars; two hundred bushels and less than two hun- 2001ess
dred and fifty per day, four hundred and fifty dollars; two 2501ess
hundred and fifty bushels and less than three hundred per day,
five hundred dollars, and on each one hundred bushels per day on eac
in excess of three hundred, at the rate of two hundred dollars #"4 °V
for each one hundred bushels. The above distillers’ specific When:
license tax shall be paid before commencing his operations, “*
and on the payment of such specific license tax the manufac- Privite
turer shall have the privilege of selling the products of his 8¢!!!98
distillations in quantities not less than one gallon, at any place
within the state of Virginia. The manufacturer of alcoholic No tax
liquors, by direct fermentation and distillation, from pomace ™2u!
or from cider, or fruits, when the quantity of brandy shall not drinks
exceed forty gallons, shall not be required to pay any tax. net in
When the quantity exceeds forty gallons and the distillery is of

run less than three months, the distiller of brandy shall pay a gallon:
specific license tax of ten dollars; but if run more than three
months the specific license tax shall be fifty dollars. It shall
iis- be the duty of every licensed distiller who nranufactures brandy
yg. from fruit to furnish to the commissioner of the revenue a copy
of the returns made by him to the internal revenue assessor of
PY the United States; and the commissioner of the revenue shall
iter- require said licensed distiller to make affidavit to the correct-
ness of such return. On payment of the above taxes, the
of distiller of brandy shall have similar privileges in regard to
the sale of brandy manufactured by him to those granted to
distillers of whiskey. For manufacturing malt liquors the tax
malt shall be fifty dollars; and upon the payment of such specific
license tax the manufacturer shall have the privilege of selling
the products of his distillation, in quantities in excess of five
gallons, at any place within the state of Virginia. And the
ltax said manufacturer may have the additional privilege of selling
the products of his distillation in quantities not less than one
gallon, at any place within the state, by paying in addition to
the specific license tax above provided for, the same tax upon
sales of less than five gallons as is required of retail liquor
dent dealers: provided, that any resident manufacturer of wine may
ay. have the privilege of selling wine of his own manufacture in
ai quantities not less than one gallon, without paying the license
tax or percentage provided by this act.
sin ©6138. Any druggist who desires to sell wine, ardent spirits or
malt liquors, or any mixture thereof, or alcoholic bitters, shall
be required, before he does so, to take out a retail liquor deal-
er’s license; and he shall in all respects be deemed a retail
liquor dealer, and be subject to the requirements of this law:
provided, the provisions of this act shall not apply to liquor
used by any druggist in the preparation of medicine: provided,
that alcoholic bitters manufactured within the state, which
have been declared by the United States commissioner of in-
ternal revenue to be sufficiently medicinal to entitle them to be
classed for purposes of taxation under Schedule A, following
section three thousand four hundred and thirty-seven of the
United States Revised Statutes, as a medicinal preparation,
may, when properly stamped according to the terms of said
schedule, be sold as medicinal preparations by druggists, apothe-
caries or other licensed persons, without rendering them liable
to pay tax as liquor dealers.
14. The auditor of public accounts shall prescribe a form for
~ licenses for manufacturers of liquor, wholesale liquor dealers,
wholesale and retail liquor dealers, retail liquor deaiers, bar-
room dealers, 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
ise_~licenses shall have printed on them, in plain letters, at least
at one inch in length, in words and figures, the year when issued,
the month when it begins and expires, and also the class of
licenses, whether wholesale liquor dealer, wholesale and retail
liquor dealer, retail liquor dealer, or bar-room liquor dealer.
Every person obtaining any such license shall post the same in
a conspicuous place in his office, if a wholesale liquor dealer, and
if a retail liquor dealer, or bar-room liquor dealer shall post the
same in the most conspicuous place about his bar or place of
retailing, and shall expose the same to common observation ; and
any person failing to keep such license so conspicuously posted
shall, on conviction, be fined not exceeding one hundred dol-
lars.

15. It shall be the duty of the judge of the circuit, county
or corporation courts to give this act in charge to the grand
jury at every regular grand jury term of their respective courts,
and to send before the grand jury the constables and the com-
missioner of the revenue, with the view of ascertaining whether
any person in their districts is engaged in the sale of liquors
without a license, as prescribed in this act.

16. The act of assembly entitled an act imposing a tax and
prescribing the mode of collecting the same on the privilege of
selling wine, ardent spirits or malt liquors within the limits of
the commonwealth, for the support of government and to pay
the interest on the public debt, approved March thirtieth,
eighteen hundred and seventy-seven, chapter two hundred and
forty-five, Acts of eighteen hundred and seventy-eight—niné, to
submit the granting of license to the voters of Glade Springs,
are hereby repealed.

17. The provisions of this act shall not be construed to
repeal or in any wise change the provisions of any local-option
law, or the provisions of the charter of any town or city in
this state touching the granting of licenses, except the coun-
ties and towns named in the sixteenth section of this act.

18. Any person violating any of the provisions of, or failing
to comply with any of the requirements of this act, shall, unless
when otherwise provided herein, be deemed guilty of a misde-
meanor, and be fined not less than fifty dollars nor more than
one hundred dollars for each offence.

19. This act shall be in force from the thirtieth day of April,
eighteen hundred and eighty.