CHAP. 59.—An ACT to amend and re-enact the Ist, 2d, 4th, 5th, 7th, 8th,
9th, 10h, 11th, 12th, 18th and 22d sections of an act entitled an act im-
posing a tax, and prescribing the mode of collecting the same, on the
privilege of sclling wives, ardent spirits or malt Hquors within the
limits of the commonwealth, for the support of the government and
to pay the interest on the public debt, approved March 30, 1877, as
amended by an act approved April 2, 1877.

Approved April 1, 1879.

1. Be it enacted by the general assembly of Virginia, That
the first, second, fourth, fifth, seventh, eighth, ninth, tenth,
ercventh, twelfth, eighteenth and twenty-second sections of an
act 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 the government and to pay interest on the
public debt, approved March thirtieth, eighteen hundred and
seventy-seven, as amended by an act approved April second,
cighteen hundred and seventy-seven, be amended and re-enacted
so as to read as follows:

$1. Be it enacted by the general assembly, That no person
shall, within the limits of this commonwealth, sell wine, ardent
spirits, malt liquors, or any mixture thereof, either by whole-
sale, 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 provided. A
license to sell by wholesale shall include only the privilege to
coil in quantities of five gallons or more. <A license to sell by
wholesale and reteil, shall include only the privilege to sell in
suantities of one gallon or more. A license to sell by retail
shall include only the privilege 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, demi-
joins or other vessels, to be removed therefrom. No retail
dealer shall, with bis consent, permit liquor so sold to be drunk
on his premises; nor shall it be lawful for any purchaser of
liquors from any such retail dealer to drink the same, or any
portion thereof within the house or curtilage, or on the premises
of such retail dealer. A license to sell to be drunk at the place
where sold, shall be known as a bar-room license, under which
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 retail liquor merchant and also that of a bar-
room keeper, shall cbtain a separate license for each, and com-
ply with all the provisions of this act in relation to both privi-
levres,

§ 2. Any person who desires a license to sell by retail, or to
keep a bar-room, shall apply therefor to the court of the county
or corporation in which he resides, and if the court be fully
‘satisfied, upon hearing the testimony for and against the appli-
cation, should any be offered, that the applicant is a fit person,
and that the place of business is suitable and convenient, and
that the specific tax required by law has been paid to the proper
officer, it shall, upon the execution by the applicant of a bond
with good security, payable to the commonwealth of Virginia
in a penalty of not less than one hundred nor more than one
thousand dollars, conditioned for the faithful performance of
all the requirements of this act, grant such license. If the
county court shall refuse to grant the application, the party
agarieved may, during the term at which such refusal is entered,
appeal to the judge of the circuit court of said county in term
time or vacation, and the judge thereof shall take cognizance
of said appeal, and may order the county court of the said
county to vrant the hcense upon the terms required by this act.
in cities and towns containing a population of over five thou-
sand inhabitants the bond required by this section may be exe-
cuted, the penalty thereof having been ascertained by the court,
before the clerk of the court. AJl bonds taken under the pro-
visions of this act shall contain a waiver of homestead.

64. Whenever the commissioner of the reyenue of any
county, city or town shall receive from the auditor of public
aecounts the necessary registers, he shall Lomediately cause
the same to be firmly fixed on the counter of the bar-room, with
the dials to the front and the crank ta the rear, and in some
conspicuous place in the room of delivery of the retail dealer,
and where the registers are already in use by retail dealers and
bdar-room keepers, the auditor of public accounts shall, imme-
diately after the passage of this act, instruct the commissioners
of the revenue of the counties, cities and towns of the com-
monwealth io locate the registers within their respective dis-
tricts, acco ‘ing to the requirements of this act, and to report
to him, and to the courts of their counties cr corporations, that
the duty reyuired of them has been performed. When the bar-
room Keeper or retail dealer desires to sell malt Liquor under
his license, there shall be placed an additional register, in like
manner as above required: provided, that they be not located
nearer together than six feet, and one is to be painted red and
to be marked as a malt liquor register, and the other is to be
painted black and marked as an alcoholic Hquor register, in
such forms and characters as the said auditor shall prescribe.
The auditor of public accounts shall instruct the commissioner
of the revenue of the several counties, cities and towns to have
the registers already in use within their respective districts
painted al the cost of the dealer. The commissioner of the
revenue shall, at all times, see that the instruments are placed
as above required, firmly attached, and kept in good working
order, and for this purpose shall, from time to time, inspect the
same; andif after such register shall have been put in use it
becomes inoperative or out of order, it shall be the duty of the
commissioner of the revenue upon notice of the fact (which no-
tice is required to be at once given to him by the dealer), to
replace it immediately with a good and perfect instrument, and
charge the licensed dealer so supplied with the cost of repair-
ing or replacing the injured register. The auditor of public
accounts shall provide each commissioner of the revenue with
a. sufficient number of registers to enable him to comply with
the requirements of this section. The number of registers
which may be necessary to the proper registration of the sales
of each licensed dealer shall be determined by the commis-
sioner of the revenue of the district in which such dealer
resides. Every register shall be locked after each inspection
by the commissioner of the revenue, and the key retained in
his possession, and he shall seal the register after each Inspec-
tion in such manner as the auditor of public accounts may
direct. The character of the lock and seal required by this
section shall be prescribed by the said anditor.

65. It shall be the duty of the retail dealer, his agent, ser-
vant or employee, immediately on the sale or barter of every
half-pint, fraction, or multiple thereof of ardent spirits, wines,
malt liquors or any mixture thereof, in the presence of the
purchaser, or person to whom it is delivered, whether the same
be paid for at fhe time or not, fo turn the crank of the proper
register until the bell has struck once, and the indicator on its
dial has moved one point or number for each half-pint or mul-
tiple thereof so sold, up to and including one gallon. It shall
in like manner be the duty of the bar-room keeper, his agent,
servant or bar-keeper, immediately upon the sale or barter of
each drink of wine, ardent spirits, malt liquors or any mixture
thereof, whether the same is paid for at the time or nof, in the
presence of the purchaser or person to whom it is delivered, to
turn the crank of the proper register until the bell has strack
once, and the indicator on its dial has moved one point or
number for each drink sold by him. The following table is
appended for the better illustration of the scale of assessment
to be used by officers acting under the provisions of this sec-
tion :

Ba a i

Tax on
No. of aleoholie Tax on
QUANTITY OF LIQUOR. resistra- liquor malt
tions. and liquors.
wine,

Less than half pint.......... - i 3 cents. | 3 cent.
Half Pint...... cca ceeceese nveeeenen peeeeeees a scents, | 4 cent.
More than half pint and less than
ONE PLE... cee cee eeee ee ceeeee ee eeee \ 2 3 cents. ; 1 cent.
QUE PUDb cease ceeeevees creseener cen sanpeases 2 3 conts. | 1 cent.
More than a pint and less than m
one and one-half pints............ } 3 z cents. | 14 cents.
One and @ half pints.....cccceccssceee eee 3 43 cents. | 13 cents.
More than one and a half and less
4 +. 2 *
Chan CWO PUIES..... ee ceseseceeveees } 4 6 cents. cents
TWo pints.....ccccseee nore oes ween 4. 6 cents. | 2 cents.
Half gallons... ce ccc cccs eee ee reece cose ee ene 8 12 eents. | 4 cents.
One SALOU ie ecese ees cree enene nates eeeeee 16 24 cents, | 8 cents.

a ee ge
$7. The specific license tax on a retail liquor dealer, or bar-
room liquor dealer, shall be paid by him in advance as follows :
In the country, or in towns of two thousand inhabitants or less,
the tax shall be thirty dollars; and in cities and towns of over
two thousand inhabitants, the tax shall be sixty dollars, except
that if the retail liquor dealer or bar-room liquor dealer de-
sires the privilege of selling only malt liquors, the tax shall be
twenty-five dollars in the first case, and fifty dollars in the
latter case. If the dealer shall desire the privilege of selling
both as a retail dealer and a bar-room cealer, he may do so
upon the payment of fifty dollars, if in the country cr town of
two thousand inhabitants or less; and in cities and towns of
more than two thousand inhabitants, upon the paymenf of one
hundred dollars. Each retail dealer and bar-room dealer, and
ordinary keeper, shall at the time the registers are fixed in his
pla@ of business, pay to the treasurer of his city or county,
upon the certificate of the commissioner of the revenue, the
sum of ten dollars for the use of each register so fixed in his
place of business. And in addition to the tax heretnbefore
imposed, each bar-room dealer and ordinary keeper shall pay
an amount equal to one and one-half cenfs upon each drink of
wine or alcoholic liquer, or mixture thereof, and one-half cent
upon each drink of malt liquor sold by him. And each retail
liquor dealer shall, m addition to the specific license tax here-
inbefore imposed, pay a sum equal to one and one-half cents
upon each half-pint or fractional part thereof, of wine or alco-
holic liquor or mixture thereof, sold by him, and on amounts in
excess of one-half pint, up to and including one pint, three cents ;
on more thai one pint, up to and including one and one-half pints,
four and one-half cents ; on more than one and one-half pints, up
to and including two pints, six cents; on four pints, or one-half
gallon, twelve cents; on one gallon, twenty-four cents, and on
each gallon in excess of one (up to and including five gallons)
twenty cents per gallon; and one-half cent for each halt. “pint
or fractional part thereof of malt liquor sold by him; which
sum so ascertained, shali be paid by him at such time and in
such manner as is prescribed in the next succeeding section.
And it shall be the duty of every wholesale and retail liquor
dealer, who sells to person or persons other than a licensed
dealer, and every retail liquor dealer, to keep a book, as pre-
scribed in the eleventh section of this act, in which he shall
keep a record of all liquors sold by him, in quantities of more
than one gallon, showing the names of the persons to whom
sold, the day of sale, and number of gallons, and so forth, as
prescribed in section eleven of this act: provided that nothing
in the provisions of this act shall require any tax upon or
return for any liquor sold by a retail dealer to any licensed
retail or bar-room dealer within the limits of this state, or for
any liquor sold for any purpose beyond the limits of this state.

§ 8. It shall be the duty of the commissioners of the reve-
nue of the several counties, cities and towns within the com-
monwealth, to visit monthly, just previous to the term of the
county or cdrporation court, the places of business of all
licensed wholesale, wholesale and retail, and retail and bar-
room liquor dealers within their respective district, licensed
under the provisions of this act, and to carefully examine the
register required, as hereinbefore provided, and the record
hereinafter required to be kept in their respective places of
business, and to take down and record in a book kept by the
said commissioner of the revenue for that purpose, the number
of drinks of wine, alcoholic and malt liquors, so registered and
recorded as sold within the last month by any bar-room keeper,
and the aggregate number of gallons, or fractional parts thereof,
of wine, alcoholic and malt liquor, registered or recorded as sold
by any retail, or wholesale, or wholesale and retail dealer, and cer-
tify the same, verified by the oath of the said dealer, that the
recister and record exhibit a true and correct state of his busi-
ness for the preceding month, to the auditor of public accd&nts
and to the treasurer of the county or corporation, within five
days, extending the tax at the rate indicated im the preceding
section, and deliver to the court of his county or corporation
a copy of said certificate, with the further fact, whether or not
he found the register in good order, and whether, in his opinion,
the licensed dealer has complied with the provisions of this act,
and any other information deemed necessary and proper by
him to be known to the court. And in case any commissioner
of the revenue shall fail to make such report, he shall forfeit
io the commonwealth the sum of fifty dollars, and it shail be
tue duty of the judge of such court to issue a ruie against
such commissioner of the revenue to slow cause why such for-
foil should not be imposed. And if upon such report, or other
suilicient evidence, it shall appear to such court that the dealer
has failed or refused to comply with the requirements of this
law, or that the place of business of such dealer is not con-
venient or suitable, it shall be the duty of such court to revoke
such license.

O9. It shall be the duty of the treasnrers of the respective
counties to collect, quarterly, from every such dealer the amount
with which he is chargeable, as shown by said commissioners’
certificates, for the preeeding three months; and it shall be the
duty of every such licensed dealer in comnties to pay the same
within eight days after the expiration of each quarter. It shall
be the duty of the treasurers of the respective cities and towns
to collect, immediately upon the receipt of certificates from the
coramissioners of the revenue, as required in the preceding see-
tion, from every such dealer, the ampunt with which he is charge-
able, as shown by said commissioner’s certificate ; and it shall be
the duty of every such licensed dealer, in cities and towns, to pay
the same immediately. Upon the failure of any licensed dealer
io pay the amount with which be is chargeable, as shown by
said commissioner’s certificates, within the times herein re-
quired, it shall be the duty of the treasurer of the county or
corporation to proceed to collect the same in the manner
as now provided by law for the collection of other taxes,
and he shall have power to distrain and sell; which fail-
ure shall also be deemed a forfeiture of his bond, and there-
upon the treasurer shall give notice to the commonwealth’s
aftorney, wh) shall, by motion, upon ten days’ notice, proceed
against such dealer and his sureties on his bond; and for such
breach of the condition of his bond, he shall be subject to a
fine of double the amount of taxes due and in arrear, and costs
of the prosecution: provided, however, that all fines tmposed
under the provisions of this section shall go into the yeneral
revenue of the state, and shall be applicd to the literary fund.

$10. Any licensed retall or bar-room liquor dealer, as well
as his agent, servant, or bar-keeper, for every failure to perform
any of the duties required of such dealer under the provisions
of the fifth section of this act, shail be deemed guilty of a mis-
demeanor, and on conviction thereof, shall be fined not less
than fifty nor more than one hundred dollars, one-third to go
to the informer; for which fine such dealer and his sureties
shall be liable on his hond, which may be collected by sum-
mary process, by motion, on ten days’ notice, in the name of
the commonwealth, and where the offence is committed by the
dealer himself or by his connivance, he shall forfeit his license,
which shall not be renewed during the term for whieh it was
granted. Any person prosecuted for a violation of the pro-
visions of this act shall be allowed to testify tn his own be-
half. a

§ 11. Wholesale liguor dealers shall be licensed in the man-
ner prescribed in this act for retail and bar-room dealers, and
may, iu addition to the wholesale license, obtain a license to
sell by reteil, as hereinafter provided. Under a license to sell
by wholesale the dealer shall be allowed to sell only in quan-
tities of five gallons or upwards; and under a Jicense. to sell
by retail, in addition to wholesale, he shall be allowed to seli
in quantities of oue eallon or more. The specilic tax to be
paid af the time the license i is granted shall, in the case of the
wholesale dealer, be one hu ndred and fifty dollars; and for the
additional privilege to sell by retail, as provided for in this
section, he shall pay the additional sum or tax of one hundred
dollars, and the further sum of twenty-four cents on every sale
of one gallon, and twenty cents a gallon on each gation in ex-
cess of one, and be subject to all the provisions of this act in
relation to retail dealers when selling in quantities greater
than one gallon, for consumption within this state, to persons
other than licensed retail and var-room dealers nnder this act ;
except that if the wholesale dealer desires the privilege of sell-
ing only malt Liquor, the tax shall be seventy-five dollars, and
for the additional privilege of selling only malt liquors by
retail, he shall pay the additional sum or tax of fifty dollars,
and the further sum of eight cents on every sale of one gallon,
and two cents a gallon on cach gallon in excess of one: pro-
vided, however, he shall not be required to pay the said tax on
liquors sold for transportation and consumption beyond the
limits of this state; and it shall be the duty of all liquor deal-
ers to keep a full and complete record of all aleoholic liquors
so sold by them, in quantities of more than one gallon, in a
separate book kept for that purpose, showing the names of
persons to whom sold, the day of sale, and number of gallons;
which shall at all times be open to thé inspection of commis-
sioners of the revenue, or other officers charged with the assess-
ment or collection of taxes. Such dealer shall affix to every
package so sold by him, a tag or card, in such mainer a3 the
auditor of public accounts may direct, certifying that he has
compled with the provisions of this section, in the following
form, namely :

I certify that I have, this day of , elghteen hun-
dred and , sold gallons of , and entered the
said sale upon the book in my possession, required by law to
be kept for that purpose.

(Signed) —~

They shall likewise make a monthly report to the court of
the county or corporation, of all alcoholic liquors so sold, veri-
fied by their vath, accompanied with the certificate of the com-
missioner of the revenue for such county or corporation ; and
if, upon examination, the court is satisfied of its correctness,
it shall approve the same, and thereupon the commissioner of
the revenue shall certify the amount of the tax with which be
is charged wnder this cection, to the auditor of public accounts,
and to the treasurer of the county or corporation, who shail at
once collect the same, for the collection of which he shall have
all remedies now provided by law. Any dealer who shall fail
to comply with the requirements of this section, or who shall
make a false or fraudulent entry or return upon the book or
report required to be kept or made by him, shall be fined not
less than two hundred nor more than one thousand dollars;
and for a second violation of the provisions of this section,
shall, in addition, forfeit his license.

© 12. Every person licensed as a manufacturer or distiller of
alcoholic liquors shall pay at the time his license is granted a
specific license tax, to be graduated and classified as follows:
The manufacturer who shall mash and distil ten bushels or less
per day, thirty dollars; ten bushels and less than twenty per
day. fifty dollars; twenty bushels and less than thirty per day,
seventy-five dollars; thirty bushels and less than forty-five per
day, one hundred and twenty-five dollars; forty-five bushels
and less than seventy-five per day, two hundred dollars; sev-
enty-five bushels and less than one hundred per day, two hun-
dred and fifty dollars; one hundred bushels and less than one
hundred and fifty per day, three hundred dollars; one hundred
and fifty bushels and less than two hundred per day, four hun-
dred dollars; two hundred bushels and less than two huadred
and fifty per day, four hundred and fifty dollars; two hundred
and fifty bushels and less than three -hundred per day, five
hundred dollars, and on each one hundred bushels per day in
excess of three hundred, at the rate of two hundred dollars
for each one hundred bushels: provided, however, that the
manufacturer or distiller of lignors from fruits shall be exempt
from the provisions of this avt, but be subject in all respects
to the license tax and provisions of the general assessment
law of eighteen hundred and seventy-five-six. 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, af any place within the
state of Virginia. And the said manufacturer may have the
additional privilege of selling the products of his distillation
for consumption, in quantities not Jess than one gallon, at any
place within the state, by paying, in addition to the specifie
heense tax above provided for, a sam equal to forty cents per
gallon upon the first gallon, and twenty cents per gallon apon
each gallon or fractional part thereof in excess of one gallon
sola by him to persons residing within this commonwealth
other than licensed liquor dealers. And in case the manufac-
turer shall take out the license or privilege to sell in quantities
not less than one gallon he shall keep a book in which he shall
record all his sales, as prescribed in the eleventh section of
this act, and in all respects conform to the requirements of the
eleventh section in regard to the sale and delivery of packages
sold and delivered by him, and do ali acts required by the said
eleventh section.

818. The auditor of public accounts is hereby authorized
and directed to prescribe all rules and regulations necessary
to put this act into complete operation, and ‘all forms necessat Vv
to be used in the due execution thereof, and to issue to all
afficers of the commonwealth charged with the execution of
this law a printed circular containing such instructions as he
may deem necessary in the premises. And it shall be the fur-
ther duty of the said auditor to prepare such forms as are re-
quired by the eleventh section of this act and such others as
may be necessary for such dealers to use, have the same printed,
and farnish the same through the commissioner of the revenue
to such dealers, who are required to use the same, paying
therefor the cost price of such forms to the state as part of
the tax on their licenses, and a failure to pay for and use such
forms shall be deemed a forfeiture of the dealer’s license. It
shall be the further duty of said auditor to have printed, at
the expense of the state, a sufficient number of copies of the
liquor law complete, and through the clerks of the courts
which grant the licenses, to furnish every licensed liquor dealer
in the commonwealth with a copy thereof at or before the time
the license begins to operate.

§ 22. Any person violating any of the provisions of, or fail-
ing to comply with any of the requirements of this law, shall,
unless when otherwise provided herein, be deemed ouilty of a
misdemeanor. Ordinary keepers shall be licensed and taxed
for the privilege of selling ardent spirits, wines, malt liquors
or a mixture thereof according to the provisions of this act.
All acts and parts of acts invonsistent with this act are hereby
repealed.

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