Chap. 119.—An ACT to provide for the compensation of Special
House committee and their clerks appointed by resolution of the
House cf Delegates of Virginia, adopted March Yth, 1880.

Approved February 14, 1882.

1. Be it enacted by the general assembly of Virginia, That
the following sums be, and the same are hereby appropriated
out of any money in the treasury not otherwise appropri-
ated, to compensate the members and clerks of special house
committee, appointed by resolution adopted by the house of
delegates of Virginia, March ninth, eighteen hundred and
eighty, to make examination of the books and valuable papers
in the second auditor’s office; and that the auditor of public
accounts be, and he is hereby authorized to issue to the fol-
lowing-named parties, the sums annexed, to so compensate
them tor such services: to William H. Turner, three months’
service, three hundred and sixty dollars; to William Loven-
stein, seven and three-fifths months’ service, nine hundred
and twelve dollars; to Thomas H. Cross, twelve months’ ser-
vice, one thousand four hundred and forty dollars; to W. W.
Wing, fifteen and one-fifth months’ service, one thousand five
hundred and twenty dollars; to A. M. Brownell, fourteen
months’ service, one thousand four hundred dollars; to E.
B. Chesterman, one and one-fifth months’ service, one hun-
dred and twenty dollars; to John G. Mosby, three months
service, three hundred dollars.
2. This act shall be in force from its passage.

Chap. 119.—An ACT for the assessment of taxes on persons, property,
income, and licenses, and imposing taxes thereon for the support of
the government and free schools, and to pay the interest on the public
debt.

Approved April 22, 1882.

1. Be it enacted by the general assembly of Virginia, That
the taxes on lands, lots, persons, and subjects, as ascertained
under the provisions of the act prescribing general provis-
ions in relation to commissioners of the revenue and the
assessment of taxes on persons, property, income, licenses,
and so forth, approved April twenty-one, eighteen hundred
and eighty-two, 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 com-
mencing on the first day of February, eighteen hundred and
eighty-two, and each year thereafter, be as follows:

Taxes on lands and lots.

2. On tracts of land and lots, and the improvements
thereon not exempt from taxation, there shall be a tax of
forty cents on every hundred dollars of the assessed value
thereof; the proceeds of one-fourth of which shall be applied
to the support of the public free schools of the state.

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

ScHEDULE A.

4. The classification and numbers, under Schcuule A, shall
be as follows, to-wit:
First. The number of white male inhabitants, who have
attained the age of twenty-one years, not exonerated from
taxation by order of the county or corporation court of his
residence, by reason of their inability from bodily infirmity,
to pay capitation tax.

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

Tax on persons.

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

ScHEDULE B.

6. The classification and numbers, under schedule B, shall
be as follows, 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, carry-logs, spring-
wagons, carryalls, gigs, buggies, sleighs, and vehicles, of like
kinds to either of those enumerated.

Sixth. The aggregate value of all books and _ pictures,
except so far as the same are exempt by law.

Seventh. The aggregate value of all tools of mechanics.

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

Ninth. The aggregate value of all mineral productions.

Tenth. The aggregate value of all felled timber, cord wood,
hoop-poles, staves, and bark, which. has been felled for sale
by other than the owner of the land upon which it has been
felled, within twelve months preceding the first day of Feb-
ruary of each year.

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

Twelfth. The number of clocks and sewing machines, 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 water-craft, with their tackle, rigging, and furniture,
and all else that pertains to them, or of any share or interest
in 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 of Virginia; and the
aggregate market value of all other personal property not
specially 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 prop-
erty under this schedule.

ighteenth. The aggregate value of all shot-guns, riffles,
muskets, and other fro-arms, bowie-knives, dirks, and all
weapons of a similar kind: provided that all fire-arms issued
by the state to members of volunteer companies, or for pur-
poses of police, shall not be listed for taxation.

Tax on personal property.

7. On the personal property mentioned in this schedule
there shall be a tax of forty cents on every hundred dollars
valne thereof; the proceeds of one-fourth whereof shall be
applied to the support of the public free schools of the state.

SCHEDULE C.

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

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

First. The commissioner shall require each person residing
in his district, city, or town, to exhibit and make oath to a
statement of the aggregate of all bonds, notes, and other
evidences of debt, due and payable to such persons, in excess
of one hundred dollars, the amounts of such bonds, notes,
and other evidences of debt under one hundred dollars each,
tobe given in under oath, in the aggregate, the solvency of
which in cases of doubt, as well as the value thereof, shall
be determined by the said commissioner, which said list shall
be. signed by the commissioner and retained by the tax-
payer, including bonds due from railroad and canal compa-
hies, bonds of counties, cities, and towns, and bonds of other
states and corporations; demands and claims, however evi-
denced, owing or coming to such person, whether due or not,
from debtors residing out of or within this state or country,
whether secured by deed of trust, or by judgment, or not,
deducting from the aggregate amount thereof, all such bonds,
demands, or claims, not otherwise deducted, owing to others
from such person as principal debtor and not as guarantor,
endorser, or surety. The aggregate of principal, interest, and
exchange, shall constitute the amount of a bond, demand, or
claim, due and payable, and the principal with interest rebated
when the amount of a bond, demand, or claim bears no interest,
shall corstitute the amount of a bond, demand, or claim, not
yet due and payable. But no bond, demand, or claim, con-
stituting a part of the capital as defined in this act, of a busi-
ness done out of this state, shall be included in this section.
If any person, firm, er banking association shall, with a view
to evade the payment of taxes, fail or refuse to give in to the
commissioner of the revenue a statement of the aggregate of
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, or suit in
equity before any of the courts of this commonwealth, legal
process or sale under deed of trust, until they shall have been
reported for assessment, and the tax paid thereon, with an
addition of fifty per centum per annum from the time the
tax accrued; and the failure to give in the aggregate of said
bonds, notes, claims, and so forth, shall be taken as prima
facie evidence of the intention to so evade the payment of
taxes.

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

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

Fourth. He shall ascertain from each person in his district,
city, or town, the amount of capital invested, used, o1
employed in any trade or business, not otherwise taxed.
moneys and credits actively used and employed in carrying
on the trade or business, including goods, wares, and mer
chandise on hand, and all solvent bonds, demands, or claim:
made or contracted in the course of business during the pre
ceding year, shall be held to be capital in such trade or busi
ness, and shall not be taxed otherwise than as such capital.
but real estate shall not be listed as such capital, but shall be
assessed and taxed as other specific property; but nothin;
herein shall be held to exclude from taxation any property}
which is the subject of such business.
production, grown or produced by said person: provided that
the amount derived by the producer from the sale of any
sgricultural 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 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: pro-
vided 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 labor or service,
ditches, fences, taxes, and rents; all fertilizers, clover, or
other seed, purchased and used by any person who cultivates
land, or conducts any business from which income is actually
derived, except sums paid out for improvements, new build-
ings, 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 trom the aggregate 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.

Tax on income.

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

ON BUSINESS AND OTHER SUBJECTS.
Tax on collateral inheritance, and so forth.

12. Upon any estate of a decedent which shall paas, by his
will or upon his intestacy, as provided by chapter thirty-six,
Code of eighteen hundred and seventy-three, as amended by
an act approved April twenty-first, eighteen hundred and
eighty-two, to any person other than his lineal descendants,
or his father, mother, husband, wife, or sister, the tax there-
on shall be six per centum upon the value or amount
thereof. Property conveyed by voluntary deeds, not for a
valuable consideration, to parties other than lineal descend-
ants, or father, or mother, or husband, or wife, or sister, for
their use, to evade the tax on collateral inheritance, shall be
assessed and taxed in all respects as collateral inheritance.

Tax on wills ana administrations.

13. On the probate of every will or grant of administration,
not exempt by law, there shall be a tax of one dollar where
the estate passing by such will or coming into the hands of
such administrator shall not exceed one thousand dollars,
and for every additional one hundred dollars, or fraction of
one hundred, an additional tax of ten cents; and no one
shall be permitted to qualify and act as executor or adminis-
trator until said tax shall have been paid. Where an estate
is committed to a sheriff to be administered, he shall be
required to pay said tax as soon as sufficient assets of said
estate shall have come into his hands.

Tax on deeds.

14. On every deed, not exempt by law, admitted to record,
and on every contract relating to real estate, whether it be a
deed or not, which is admitted to record, the tax shall be one
dollar; and where the consideration of the deed, or value of
the property conveyed, shall exceed one thousand dollars, an
additional tax of ten cents on every hundred dollars, or
fraction of one hundred dollars, of such consideration or the
value of the property in excess of one thousand dollars; but
any deed, will, or contract may be recorded in the same
office where the records containing such deed, will, or con-
tract 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
the tax shall be assessed and paid upon the amount of bonds
or other obligations secured thereby: and provided further,
that no tax shall be collected for the recordation of papers
authorized by the act approved twelfth February, eighteen
hundred and seventy-six, to be recorded in the office of the
register of the land office: and provided further, that on any
deed of petition among joint tenants, tenants in common, or
co-parceners, the tax shall be one dollar.

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 sec-
tion of chapter one hundred and eighty-four of the Code of
eighteen hundred and seventy-three), or other action, except
a suit in chancery, is commenced in a circuit or corporation
court, and in every case of a removal of a cause from a jus-
tice’s court to the county or corporation court, or upon any
appeal from the decision of the board of supervisors of a
county, there shall be a tax thereon, if the amount of debt
or demand for damages shall not exceed five hundred dollars,
of one dollar; and when the debt or demand for damages
exceeds five hundred dollars, there shall be an additional tax
of ten cents for every hundred dollars, or fraction of one
hundred dollars of such debt or demand in excess of five hun-
dred dollars: provided that in all suits, the plaintiff, or his
attorney, may endorse upon his writ or notice the real amount
claimed in his action, and the tax upon the suit shall be fixed
with reference to the amount so claimed.

Second. Upon every appeal, writ of error, or supersedes:
in a circuit court, there shall be a tax of three dollars; anc
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.

hird. Upon any chancery suit, originating either in a cor-
poration or a circuit court, there shall be a tax of one dollar
and fifty cents.

16. No clerk shall issue any writ, or docket any removed
warrant, or any notice mentioned in the fifteenth section, vr
record any deed or will, or grant any letter or certificate of
administration until the tax thereon shall be paid. The
auditor of public accounts shall furnish the clerks of the
respective courts in thié state with blank forms upon whick
the said clerks shall make quarterly returns of all moneys
charged and collected by them under authority of section:
fourteen and fifteen, and shall pay over the amount appear.
ing due thereby, deducting a commission of five per centum
for receiving and paying the same.

Tax on Seals.

17. When the seal of the state, of a court, or notary pub-
lic is affixed to any paper, except in the cases exempted by
law, the tax shall be as follows: For the seal of the state.
two dollars; and for the seal of a court or notary, one dollar:
and herein shall be included a tax on a scroll, or any impres-
sion on paper in the place of a seal. And each clerk and
notary shall annually report to the auditor of public accounts
all taxes on seals received by them; and in case no taxes
have been so received, they shall report that fact under oath.

Tax on banks.

18. No tax shall be assessed upon the capital of any bank
or banking association, organizod under the authority of this
state or of the United States; but the stockholders in such
banks or banking associations shall be assessed and taxed on
the market value of their shares of stock therein, at the same
rate as is assessed upon other moncyed capital in the hands
of individuals residing in this state. It shall be the duty of
each commissioner of the revenue, annually, during the month
of May, to report to the auditor of public accounts the name
of each bank or banking association doing business in his
district, and the names of the officers thereof, and to assess
the share or shares of each stockholder in the banks or bank-
ing association as aforesaid, at the market value thereof, as
of the first day of February in each year, and it shall be the
duty of each of such banks or banking associations, forth-
with to pay into the treasury of the state the tax imposed

Google _
by law upon such assessment of the shares aforesaid, on or
before the first day of June. If such tax be not paid within
thirty days after the assessment of the eaid shares, the
cashier of the bank or banking association failing to make
payment, and his sureties, shall be liable for the same, and
twenty per centum upon the amount to be recovered on
motion of the auditor of public accounts, in the circuit court
of the city of Richmond, upon ten days’ notice, according to
the provisions of the second section of chapter forty-one of
the Code of Virginia (edition of eighteen hundred and seventy-
three). The real estate of all banks and banking associations
shall be assessed on the land books of the commissioners of
the revenue with the same taxes with which other real estate
1s assessed. .
Tax on insurance companies.

19. The real and personal property of every insurance
company and every mutual aid society company, shall be
listed and assessed on the land and property books of the
commissioners of the revenue, in the same manner as other
real and personal property is assessed, and there shall be a
tax of forty cents on every hundred dollars of the estimated
value thereof, the proceeds of one-fourth of which shall be
applied to the support of the public free schools of this state.

he specific license tax upon each insurance company, and
mutual aid society company, for the privilege of doing busi-
ness in this state, shall be two hundred dollars, and in addi-
tion thereto, one per centum upon the gross amount of all
assessments or premiums collected or received, or obligations
taken therefor, derived from its business in this state. Any
company failing promptly to pay the tax hereby imposed,
shall forfeit five per centum upon the amount of the tax due
for each month, or fraction of a month, during which it shall
be in default. Any company which shall pay the specific
license tax into the treasury betwecn the first and fifteenth
days of January in each year, or as soon thereafter as such
company shall begin business in this state, and the additional
tax of one per centum upon the amount derived from its
business as provided, shall be entitled, without the payment
of any additional state tax, to do business in any and every
part of the commonwealth. Every company shall certify to
the auditor of public accounts, between the first and thirty-
first day of January in each year, on the oath of its chief
accounting officer or principal agent in this state, the gross
amount of all assessments or premiums collected, or received,
or obligations taken therefor, by such company, from its
business in this staté; and shall immediately pay into the treas-
ury the tax imposed by law on such assessments, premiums,
and forfeitures. Any company failing to report the amount
of its receipts as herein provided, shall forfeit the right to do
business in this state until such report shall have been made:
of which forfeiture the auditor of public accounts shall give
notice, by publication, and thereupon the power of such
agent shall cease and determine. A company which does
not in any year solicit any new business, but which received
the premiums from business done in any previous year or
years, shall be construed as doing business in this state for
that year, and be subject to the taxes imposed by this act.

Railroad and canal companies.

20. Every railroad and canal company not exempted from
taxation by virtue of its charter, shall report annually, on
the first day of June, to the auditor of public accounts, all of
its real and personal property of every description, as of the
first day of February of each year, showing particularly in.
what county or corporation such property is located, and
classifying the same under the following heads:

First. Roadway and track, or canal bed.

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

Third. Real estate not included in other classes.

Fourth. Rolling stock, including passenger, freight, cattle,
or stock, baggage, mail, express, sleeping, palace, and all other
cars owned by or belonging to the company; boats, machin-
ery, and equipments, houses and appurtenances, occupied by
lock-gate keepers and other employees.

Fifth. Stores.

Sixth. Telegraph lines.

Seventh. Miscellaneous property.

Every such company sball also report, on or before the
first day of June of each year, the gross and net receipts of
the road or canal for the twelve months preceding the first
day of February of each year, and in all cases the report
shall be so made as to give the data on which the same is
made. If such road or canal is only in part within the com-
monwealth, the report shall show what part is within the
commonwealth, and what proportion the same bears to the
entire length of the road or canal, and shall apportion the
receipts accordingly. The reports herein required shall be
verified by the oath of the president, or other proper officer.
Upon the receipt of every such report, it shall be the duty
of the auditor of public accounts to lay out the same before
the board of public works, who shall, after thirty days’ no-
tice prewtously given to the president, treasurer, or other
proper officer, proceed to ascertain and assess the value of
the property so reported, upon the best and most reliable in-
formation that can be procured, and to this end shall be
authorized and empowered to send for persons and papers,
should it be deemed necessary. A certified copy of the
assessment, when made, shall be immediately forwarded by
the secretary of the board to the president or other proper
officer of every railroad or canal company so assessed, whoso
duty it shall be to pay into the treasury of the state, within
sixty days after the receipt thereof, the tax which may be im-
posed thereon by law. A company failing to make such report,
or to pay the tax assessed upon its property, shall be immedi-
ately assessed, under the direction of the auditor of public
accounts, by any person appointed by him for the purpose,
rating their real estate and rolling stock at twenty thousand
dollars per mile; and a tax shall at once be levied on such
value, at the annual rate levied upon the value of the other
property for the year. Such tax so levied, as well as the
sum required to be paid upon the report hereinafter men-
tioned, if the same be not paid at the time provided herein,
shall be collected by any treasurer to whom the auditor may
deliver the assessment, or w copy thereof. The treasurer
may distrain and sell any personal property of such com-
pany, and shall pay the taxes into the treasury within three
months from the time of the assessment, or a copy as afore-
said may be delivered to him.

Tax on railroad and canal companies.

21. On the real and personal property of every railroa‘l
and canal company, there shall be a tax of forty cents on
every one hundred dollars of the estimated value thereot;
the proceeds of one-fourth of which shall be applied to the
support of the public free schools of the state. Every rail-
road and canal company shall also pay to the state an income
tax of one per centum per annum, which income shall be
ascertained by deducting the cost of operation, repairs, and
interest on indebtedness from gross receipts.

Express and transportation companies; steamship and steam-
boat, and stage companies, and sleeping-car companies; and
persons who may run stages and other vehicles for the trans-
portation of passengers and freights; and all ferries, ferry
companies, and bridge companies.

22. Every express and transportation company, steamship
and steamboat, and stage company, and persons who may
run xteamships, steamboats, stages, wagons, and other
vehicles for the transportation of passengers and freights, by
land or water, and all ferries, ferry companies, and bridge
companies, shall make return to the auditor of public
accounts, on or before the first day of June of each year, of
the gross earnings of such company and persons aforesaid,
on account of any transaction, profits, or charges made, or
on account of any business conducted and completed, or
transportation, beginning and ending exclusively within the
state of Virginia, within the twelve months next preceding
the first day of February of cach year; and on the first da
of June of each year, shall likewise return the value of all
real and personal property owned by said company and per-
sons, and located within said state, as of the first day of
February of each year. The report of such company shall
be verified by the oaths of the agents and chief officers
thereof, at its principal office in this state; and the report of
such persons, as aforesaid, shall be verified by their oaths.
The report shall show the gross earnings from such transac-
tion, profits, charges, business, and transportation, as afore-
said. Every such company and person shall be the collector
for the state of the taxes which may be imposed thereon at
the time fixed for making said report, and pay the same into
the treasury. For a failure to make such report, or pay such
tax, a penalty of not less than one thousand, nor more than
five thousand dollars, shall be imposed upon the company
and persons aforesaid so failing; and the tax shall be imme-
diately assessed upon the gross earnings aforesaid, under the
direction of the auditor of public accounts, by any person
appointed by him for that purpose, upon the best informa-
tion which such person can obtain; and to that end, may
exercise all the powers of a commissioner of the revenue.
For the payment of the tax the stockholders and members
of such companies shall be personally liable, and judgment
may be rendered against them, or any of them, personally,
in the circuit court of the city of Richmond, in the mode
prescribed by law. Such company, and its officers and
agents, are hereby prohibited from transporting any goods,
wares, or other articles of their own, orin which they have an
interest, for the purpose of making sale of the same by said com-
pany; and they are prohibited from doing any business apper-
pertaining to the business of a broker or merchant, unless
licensed as a broker or merchant. Such principal officer
shall require from the several agents employed by such com-
pany a report of their transactions on oath; which report,
so sworn to, shall accompany the report of the chief officer
to the auditor of public accounts. All reports hereafter
shall be made under the provisions and in pursuance of this
act. Such company, its officers and agents, doing business as
broker or merchant without a license, and for any violation
of this act, shall forfeit not less than two hundred nor more
than two thousand dollars for coach offence; and if the
officers and agents of such company refuse to show what, if
any, goods have been transported over any road by any such
company, or by any officer or agent thereof, such company
shall be held to have engaged in the business of a broker or
merchant, and the penalty hereby imposed shall be exacted.

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

23. On real and personal property located within this state,
of every express and transportation, and steamship, and
steamboat, and stage, and sleeping-car company, and persons
who may run steamships and steamboats, and sleeping-cars,
and stages, wagons, and other vehicles for transportation of
passengers and freights, by land or water, and all ferries,
ferry companies, and bridge companies, there shall be a tax
of forty cents on every hundred dollars of the value thereof, the
proceeds of one-fourth of which shall be applied to the sup-
port of the public free schools of this state. No express,
transportation, steamship, steamboat, stage, sleeping-car com-
pany, or persons who may run steamships, steamboats, sleep-
Ing-cars, stages, wagons, or other vehicles for transportation
of passengers or freights, by land or water, or ferry compa-
nies, or bridge companies, shall transact such business with-
out a license authorized by law. If the business be conduc-
ted by an incorporated company, the license shall be to the
company ; which company may employ agents without a
license being required of such agents. If the business be
conducted by a company, firm, or person, the license shall
issue to such company, firm, or person. The specific license
tax on any express and transportation, steamship, steamboat,
stage, sleeping-car, ferry, wagon, or bridge companies, or per-
son or persons who may run such express, transportation,
steamship, steamboat, stage, sleeping-cars, stages, or other
vehicles for the transportations of passengers or freights, by
land or water, or ferry and bridge companies, shall be one-
half of one per centum on the gross earnings of such com-
pany, firm, or person derived from the sources mentioned in
the preceding section. —

Telegraph companies.

24. Every telegraph company doing business in this state
shall, on or before the first day of June of each year, make
report, verificd by the oath of the chief officer resident in
the state, to the auditor of public accounts, of all real and
personal property owned by said company within the state,
as of the first day of February of each year, showing what
part of said property is located in each county or corpora-
tion, and classifying the same under the following heads:

First. Number of miles of lines in the whole state, and in
each county or corporation.

Second. Number of wires per mile in excess of one in the
whole state, and in each county or corporation.

Third. Real and other personal property in the whole state,
and showing particularly in what county or corporation
located.

Fourth. Gross earnings and receipts in this state for the
twelve months next preceding the first day of February.

Upon the receipt of every such report, it shall be the dut
of the auditor of public accounts, forthwith to require all
the telegraph lines aad wires of each company throughout
the state, and each county and corporation thereof, to be
assessed at a fair valuation by the commissioner of the reve-
nue of the county or corporation wherein the chief office of
such company is located, and all other property of each com-
pany to be in like manner assessed by the commissioner of
the revenue of the county or corporation wherein located ;
and every such assessment shall be returned to the auditor
of public accounts within thirty days after the same is male.
A certified copy of the assessment, when made and returned.
shall be immeliately forwarded by the auditor of public
accounts to the chief office of such telegraph company, whose
duty it shall be to pay into the treasury of the state, within
sixty days after the receipt thereof, the tax which may be
imposed thereon by law. A company failing to make such
report shall be immediately assessed, under the direction ot
the auditor of public accounts, by any commissioner or com-
missioners of the revenue designated by him for that pur-
pose, rating each mile of such telegraph line at one hundred
and twenty-five dollars for one wire per mile, and twenty-five
dollars for each additional wire per mile; and ascertaining
the value of all other property, personal and real, owned by
such telegraph company in the mode prescribed by law for
ascertaining the value of property of individuals for pur-
poses of taxation; and a tax shall at once be levied on such
value so ascertained, at the annual rate levied upon the value
of other property for the year. If any telegraph company
shall fail to make such report to the auditor of public ac-
counts, it shall also be liable to a fine of not less than five
hundred dollars nor more than two thousand dollars, which
may be recovered in the circuit court of the city of Rich-
mond, on motion, after twenty days’ notice, by the auditor
of public accounts, such notice to be served in the manner
prescribed by law in other cases. Any such company may
seek redress against any erroneous assessment made under
this section, in the mode prescribed by law for redress against
erroneous assessment of the property of individuals.

Tax on telegraph and telephone companies.

25. On the real and personal property of telegraph and
telephone companies, there shall be a tax of forty cents on
every one hundred dollars value thereof; the proceeds of one-
fourth of which shall be applied to the support of the public
free schools of this state. No telegraph or telephone com-
pany, nor any agent nor officer of such company, nor any
person operating the apparatus necessary to communicate by
telegraph or telephone, shall transmit any messages or com-
munications over the wires of such company or person, with-
out a license authorized by law. If the business be conduc-
ted by an incorporated company, the license shall be to the
company; which company may employ agents without a
license being required of such agents. If the business be
conducted by any person, firm, or company not incorporated,
the license shall issue to such person, firm, or company.
When a license shall have issued, messages or communica-
tions may be transmitted through any county or corporation
of this state. One license for the same company shall be
sufficient; and this section shall not be construed to require
a license for each office of the same company. Any person
violating the provisions of this section, shall pay a fine of not
leas than one hundred dollars, nor more than five hundred
dollars for each offence. The specific license tax to any tele-
graph or telephone company, agent, or officer thereof, for
operating for compensation the apparatus necessary to com-
municate by telegraph or telephone, shall be two hundred
and fifty dollars, and an additional tax of one per centum of
the gross earning the said company received, or due, though
not received from their business in this state during the year
next preceding: provided that the tax of two hundred and
fifty dollars shall not be required of companies whose gross
receipts are less than one thousand dollars. Such taxes, if
the same be not paid within sixty days, shall be collected by
any treasurer to whom the auditor may deliver the assess-
ment for collection. The treasurer may distrain and sell any
property of such company, and shall pay the taxes into the
treasury, within sixty days after such assessment shall have
been delivered to him.

General provisions.

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

LICENSES—SCHEDULE A.
Merchants.

27. Every merchant shall pay a license tax for the privi-
lege of transacting business in this state, to be graduated by
the amount of purchases made by him during the period for
which his license is granted. To ascertain the amount of
purchases, it shall be the duty of such merchant, on the thir-
ty-first day of July, the thirty-first day of October, the thir-
ty-first day of January, and the thirtieth day of April, in
each year, or within ten days after the expiration of, each
quarter, to make report in writing, under oath, to the com-
missioner 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. The form of
the report required by this section shall be prepared by the
auditor of public accounts, and furnished to each commis-
sioner of the revenue, and by him distributed to each licensed
merchant. And each commissioner shall, in the mode pre-
scribed for making reports by him of violations of the reve-
nue law, report every merchant who shall fail to comply with
the requirements of this section. If any person shall bring
goods into this state at a time when, by an assessment, he
cannot procure a license for the full term of one year, and
desires to have such goods sold at auction, the commissioner
of the revenue may assess tho tax at a rate equal to the tax
for one year. Any person violating the provisions of this
act shall pay a fine of not less than thirty dollars nor more
than one thousand dollars for each offence.

Tax on merchants.

28. On every license to a merchant or mercantile firm, the
tax to be paid shall be graduated as follows: If the amount
of purchases shall not exceed one thousand dollars, the tax
shall be five dollars; where purchases do not exceed two
thousand dollars, the tax shall be ten dollars; and for all
purchases over two thousand dollars and less than fifty
thousand dollars, there shall be a tax of forty cents on the
hundred dollars; and upon all purchases over fifty thousand
dollars, there shall be paid a tax of ten cents on every hun-
dred dollars in excess of fifty thousand dollars. The tax
imposed under and by virtue of this section, shall be in lieu of
all tax for state purposes, on the capital actually employed
by said merchant or mercantile firm in said business. The
tax in excess of twenty dollars imposed by this section shall
be paid in equal instalments on the tenth of January, tenth
of April, tenth of July, and tenth of October, in each year,
and shall be collected in the same manner the license taxes
are collected: provided that there shall be no abatement in
the tax, should the party licensed under this and the preced-
ing sections discontinue business during the year: and pro-
vided further, that if, at the close of the year for which his
license issued, the merchant should elect not to renew it,
but desires the privilege to sell whatever remnant of pur-
chases he may have on hand at the time, it may be tawful
for him to do so upon the payment of a license tax upon said
remnant of merchandise, to be regarded for taxable purposes
as purchases; the amount of the said tax to be proportioned
accordiny to the length of time the license has to run. Mer-
chant tailors, lumber merchants, furniture merchants, butch-
ers, green grocers, hucksters, dealers in coal, ice, or wood,
shall be embraced in this section. But nothing in this sec-
tion shall be so construed as to require a license of any per-
son who may canvass any county or corporation to buy
matters of subsistence designed as food for man or beast.

Commission merchants.

29. Every person buying or selling on commission shall be
deemed a commission merchant. Any person licensed as a
commission merchant may sell any personal property which
may be left with or consigned to him for sale, except wine,
ardent spirits, and malt liquors, gold or silver coin, bonds,
certificates of public or private debts, or other securities:
provided, however, that any such merchant may sell wine,
ardent spirits, and malt liquors, gold and silver coin, bonds,
certificates of public or private debts, or other securities, by
taking out the license therefor prescribed in the case of
liquor merchants or stoek-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 ser-
vices or assurances, shall be held to be subject to such tax as
may be imposed. Any person buying or selling contrary to
the provisions of this section, or who shall in any manner
violate the same, shall pay a fine of not less than fifty dol-
lars nor more than one thousand dollars for each offence.

Tax on commission merchants.

30. The specific 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 merchants and stock-brokers, and
in like manner.

Sample merchants.

31. Any person who shall sell, or offer to sell, any descrip-
tion of goods, wares, or merchandise, by sample, card, de-
scription, or other representation, verbal or otherwise, or any
agent for the sale or collection of orders by sample or de-
scription list, such as is furnished by the C. O. D. supply
company of America, or any similar company of America, or
any similar company, shall be deemed to be a sample mer-
chant. -It shall not be lawful for any person, or persons, to
sell, or offer to sell, any description of goods, wares, or mer-
chandise, without first having obtained a license therefor
from the commissioner of some county or corporation, which
license shall grant the privilege to sell anywhere in the state,
and shall be valid one year from the date of its issue; but if
used out of the county or corporation where granted, the
clerk of the court of such county or corporation shall certify
thereon, with the seal of the court affixed, that the officer
signing the said license is really the commissioner of the rev-
enue for the district wherein the license issued, and that his
signature is believed to be genuine: provided that it shall
not be lawful for the clerk of any county or corporation 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 be a personal privilege, and
shall not be transferable, nor any abatement in the tax
thereon allowed. No county, city, or town shall have the
right to levy or collect a tax on sample merchants. Any
person, or persons, who shall sell, ag offer to sell, in violation
of this act, shall pay a fine of three hundred dollars for the
first offence, and five hundred dollars for each succeedi
offence—the informer to receive one-half of the fine so col-
lected. Nothing in this section shall be construed to allow
sample merchants to sell to any person other than a manu-
facturer or licensed merchant, keeper of an ordinary or eat-
ing-house, without taking out the additional license required
of merchants; nor shal] anything in this section be construed
to allow any manufacturer to sell by sample, any goods, wares,
or merchandise, unless he shall have been assessed and taxed
on the capital invested as provided in fourth classification,
schedule C of this act, or shal] take out the license tax re-
quired of sample merchants, as provided in section thirty-
two of this act.

Tax on sample merchants.

32. The specific license tax for the privilege of selling by
sample, card, description, or other representation, shall be
two hundred and fifty dollars, and any sample merchant who
shall permit any person, except a duly authorized agent or
salesman, to sell under his license otherwise than for his
exclusive use and benefit, shall pay a fine of fifty dollars for
each offence. No agent or salesman shall be permitted to
sell, or offer to sell, as aforesaid, except he have with him at
the time the license granted to the person for whom he acts,
and a euly executed power of attorney from said person con-
stituting him his agent or salesman for the time being. Addi-
tional salesmen may be allowed under the following restric-
tions: For each additional agent or salesman, employed to
sell as aforesaid, there shall be an additional tax of fifty dol-
lars; and the said additional agent or salesman shall not be
permitted to sell, or offer to se]l, as aforesaid, except he have
with him at the time, a copy of the license granted to the per-
son for whom he acts, duly certified to by the clerk of the
court from which the license was issued, under the seal of said
court, and certificate from the treasurer of the county, city,
or town wherein the license was obtained, and that the addi-
tional tax required by this act has been paid; which said
certificate and power of attorney shall be exhibited when-
ever required by any officer of the law or private citizen.
Sales of wine, ardent spirits, malt liquors, cider, or any mix-
ture of any of them, by sample, shall be limited to sales by
wholesale; and any person who desires to sell wines, ardent
spirits, malt liquors, cider, or any mixture of them, by sam-
ple, may do so upon paying the same specific license tax that
is required to be paid by the wholesale liquor merchant.
This section shall not be so construed as to prevent any
planter from selling all tobacco raised by himself, by sample
or otherwise. Nothing in this or the preceding section shall
be construed to require any licensed merchant or manufactu-
rer who has paid a license tax of not less than two hun-
dred and fifty dollars, to.pay an additional tax for selling, or
offering to sell, by sample, either by himself or agents; and
any sample merchant who shall hire his license to another,
or allow the use of the same to any other person, firm, or
corporation, shall forfeit such license, and the person, firm, or
corporation so using such license shall pay a fine of two hun-
dred and fifty dollars for each offence; and any person, firm,
or corporation who may be found using a license not granted
by the officers authorized by this act to issue such license,
and any person, firm, or corporation using any such license
in this state which was issued or obtained out of this state,
and which is ascertained to be fraudulent, such person, firm,
or corporation shall be deemed guilty of a misdemeanor,
and on conviction, shall be fined two hundred and fifty dol-
lars and imprisoned for one year: and provided further, that
this section shall apply alike to resident and non-resident
sample merchants.

Sale by pedlars.

33. 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 other-
wise, shall be deemed to be a pedlar; and any person licensed
as a pedlar may sell any personal property a merchant may
sell, or he may exchange the same for other articles; and
whenever a license is granted toa pewar to sell such goods,
wares, or merchandise, his license shall be valid for one year
from date of its issue, and shall confer authority to sell at
any house or place within the county or corporation in which
the license was granted. Any pedlar who 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 hundred dollars
for each offence; and any person selling or offering to sell as
a pedlar, shall exhibit his license, on the demand of any citi-
zen of the county or corporation in which he sells or offers
to sell or barter; and upon his failure or refusal to do so, he
shall be subject to the penalties of peddling without a license.
This section shall be construed to include persons engaged in
peddling lightning rods.

Tax on pedlars.

34. The specific license tax on every person for the privi-
lege of peddling and bartering in any county or corporation,
shall be fifty dollars. Any person who desires to obtain a
license under this section, to sell throughout the state, may
be allowed to do so upon the payment of a specific tax of
two hundred and fifty dollars. If the license shall be used
out of the county or corporation wherein it is issued, it
shall in all cases be authenticated by the certificate of the
clerk of the county or corporation aforesaid, with the seal of
the court affixed, as provided in the case of sample merchants.
35. No person shall sell or barter the right to manufacture
or use any machinery or other thing patented to any person
or company, under the laws of the United States, without
first having obtained a license therefor from some commis
sioner of the revenue of a county, city, or town; which
license shall grant the privilege of selling anywhere in the
state. But if used out of the county or corporation where
granted, shall be authenticated by the certificate of the clerk
of the court of the county or corporation where granted.
that the person signing the same is really the commissioner
of the revenue, and that his signature is believed to be genu-
ine. A separate license shall be required on each patented
thing of which the right to make or use is sold; but any
person owning the state right for any patented thing may
sell 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 persons violating the provisions of this sec-
tion, 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.

36. 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.

37. No person shall, without a license authorized by law,
act as agent for the sale of lands, or act as book agent, or as
agent to sell, or to offer for sale, fertilizers, whether mant-
factured in this state or not, or take orders for such fertili-
zers, On commission or otherwise.

What constitutes a land agent ; what he may sell.

38. Any person licensed as a land agent may sell any land
in this commonwealth entrusted to him for sale, and shall
ay such tax on such sales, or on the commission charged
or such sale, as the legislature may from time to time
impose. Any person selling land, or offering to sell the same,
who is not an auctioneer, or who has not the fee simple title,
or any other less estate therein, shall be held to be a land
agent; but this section shall not be construed to prevent any
person not engaged in the business of selling land for com-
pensation, from sel'ing without license any lands for the sale
of which he has a duly authenticated power of attorney.
or any violation of this section, the Person offending shall
ay a fine of not less than one hundred dollars nor more

han five hundred dollars for each offence.

Tax on a land agent.

39. The specific license tax upon a land agent shall be fifty
ollars, and one-fourth of one per centum on amount of sales:
rovided that where there is a firm of land agents doin
yusiness at one locality, said tax shall be on the firm, an
1ot on each member thereof.

Book agents.

40. Any person, other than a licensed merchant, who shall
eceive subscriptions for, or shall in any manner furnish
1ewspapers, books, maps, prints, pamphlets, or periodicals,
rinted or published beyond the limits of this state, shall be
leemed to be a book agent. Any person desiring to dis-
Tibute or sell any religious books, newspapers, pamphlets,
or periodicals, may apply to the judge of the county or cor-
poration court in which he may desire to distribute or sell
yhe same, and such judge, upon being satisfied that the per-
son applying is of good character and a proper person in
whom to confide the trust of selling or distributing such
books, may direct the commissioner to grant him a license,
with a nominal tax only. Any person violating the pro-
visions of this section shall pay a fine of not less than fifty
dollars nor more than one hundred for each offence.

Tax on book agents.

41. The specific tax upon a book agent shall be ten dol-
lars; but the court of the county or corporation may reduce
or dispense with this tax in the cases mentioned in section
forty of this act.

Agents for the sale of fertilizers.

42. Any person who shall sell or offer for sale, fertilizers,
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 sale of fertilizers, and shall
not act as such without 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 sepa-
rate license shall be required from any agent or employee
who may sell, or offer to sell, such articles for another. For
any violation of this section, the person offending shall pay
a fine of not less than fifty dollars, nor more than one hun-
dred dollars for each offence.
43. The specific license tax upon an agent for the sale o
any fertilizers, shall be ten dollars; and this tax shall give to
any party, licensed under this section, the right to sell the
same within the county orcorporation in which he shall take
out his license; and if he shall sell, or offer to sell, the same
in any other of the counties or corporations of this state, he
shall pay an additional tax of five dollars in each of the
counties or corporations where he may sell or offer to sell
the same.

Auction sales ; who may sell without a license.

44, No person shall sell at auction or public outcry, either
with or without compensation, without a license, except in
the following cases, to-wit: .

First. The estate of a decedent may be sold by the per-
sonal representative, or his agent, according to law, or the
provisions of the will.

Second. Property conveyed by deed of trust, or decreed
or ordered to be sold by a court, may be sold according to
the deed, decree, or order.

Third. Any person may sell the agricultural products of
this state, arising from his own or other labor, under his con-
trol, or his real or personal estate, not purchased or sold on
speculation. |

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

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

Auctioneer’s account of sales.

45. An auctioneer shall keep an account of sales made by
him, otWer than those made under section forty-four, show-
ing the aggregate amount thereof; and whenever required
by a commissioner of the revenue, shall render an account
for taxation of all his sales for the period required by law to
be stated, and shall sign and answer all such interrogatories
respecting such sales as may be propounded to him in pur-
suance of law. Such accounts, statements, and answers shall
always be on oath.

What an auctioneer may do.

46. An auctioneer may conclude the sale of anything he is
authorized to sell, nt a certificate or other evidence of the
same, and receive the money ; but no auctioneer shall author-
ize or permit any person whatever to sell any property of
any description whatever, under and by virtue of his license,
except the person so authorized or permitted is actually and
bona fide in the employment of such auctioneer, and is actu-
ally and bona fide a resident of this state at the time of such
employment, and the commissions on such sales are actually
and bona fide for the benefit of such auctioneer; and no
license shall be construed to authorize the holder to sell at
more than one regular establishment; but an auctioneer may
sell public stocks, houses, lots, and furniture, or ships or ves-
sels, on the premises where the same may be, or at the
exchange or the store of a regular licensed merchant of this
state, declining business, or goods in the original form and
packages as imported, and bulky articles, such as have been
usually sold in warehouses, or in the public streets, or on the
wharves, or at such other places as shall be desired by the
owner or importer of such bulky articles or imported goods.
If any auctioneer shall violate any of the provisions of this
section, he shall forfeit and pay for every offence twenty dol-
lars, 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.

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

General auctioneers; what they may sell.

48. 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 scll wine, ardent spirits,
malt liquors, or any mixture thereot, unless and until he
mall have obtained a license therefor in the mode prescribed

y law.

Tax on general auctioneers.

49. The specific 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, fwo dollars for every thousand above
the number; but said specific tax shall, in no case, exceed
one hundred and thirty dollars. And he shall pay an addi-
tional 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 spirits, malt liquors, or any mixture thereof, he shall
pay a tax of one-half of one per centum on the amount of
sales, to be ascertained and charged as his other sales are
ascertained and charged.
50. Any person licensed as a real estate auctioneer may
sell at auction, or privately, any real estate in this common-
wealth entrusted to him for sale: provided that no such auc-
tioneer shall be allowed to negotiate loans upon a mortgage
of real estate, or otherwise, without taking out an additional
license therefor. If a tax shall be imposed on the amount of
the sales, the taxable sales shall be construed to embrace all
sales of real estate made by such auctioneer, whether such
sales be by public outcry or made privately. For any viola-
tion of this section, the person offending shall pay a fine of
not less than one hundred dollars nor more than one thousand
dollars for each offence.

Tax on real estate auctioneers.

51. The specific license tax on a real estate auctioneer to
sell, shall be fifty dollars; and if the place of business is in 4
city or town containing, when assessed, a population exceed-
ing five thousand inhabitants, one hundred dollars; and he
shall pay an additional tax of one-tgurth of one per centum
upon the amount of sales, to be ascertained and charged as is
provided in the case of liquor merchants; and for the privi-
ege of negotiating loans upon real estate, he shall pay an
additional tax of fifty dollars.

Junk dealers, canvassers, and so forth.

52. No keeper of a shop for the purpose herein mentioned.
or master of a vessel, or other person, shall, without a license
authorized by law, purchase, sell, barter, or exchange any
kind of second-hand articles, junk, rags, old metals, or other
commodities. The place at which such business may be
conducted, shall be kept open for the purchase or sale of any
of the articles mentioned aforesaid. Nor shall any purchase
be made by such persons, or by any person qr persons for
them, except between the heurs of sunrise and sunset of
each day. Every person receiving 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
provisions of this act. Nor shall any person canvass such
county, city, or town, or any part théreof, 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 of this sec-
tion shall pay a fine of not less than fifty dollars nor more
than one hundred dollars for each offence. Nothing con-
tained in this section shall be construed or operate to pre-
vent any person keeping a foundry from exchanging his new
castings for old castings: provided that nothing in this sec-
tion shall be construed to prevent any regularly licensed
merchant in the conntry, or in towns having a population of
two thousand or less, from buying or trading for rags, old
iron, or other articles of junk, unless there be a regularly
licensed junk dealer within three miles of his place of busi-
ness; such merchants to be subject at all times to the same
conditions of inspection as a regular junk dealer.

Tax on junk dealers.

53. 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 dealers, or for sale to a junk
dealer, shall be one-half of the tax imposed by this section
on such junk dealers.

Tobacco auctioneers.

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

Tax on tobacco auctioneers.

55. 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.

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

Common criers.

57. 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 a sale or title to the pur-
chaser. He may receive.for his services a stated compensa-
tion, but he shall not receive any commission or percentage
on the amount of the sale, nor any specific or contingent
interest in the sale as a compensation for his services, di-
rectly or indirectiy. For any violation of this section, the
person offending shall pay a fine of not less than fifty dollars
nor more than five hundred dollars for each offence.

Tax on common criers.

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

Ship-brokers, stock-brokers, and private bankers.

59. No person, bank, or corporation shall, without a license
authorized by law, act as a ship-broker, stock-broker, or pri-
vate banker. Any person engaged in the management of
business matters occurring between the owners of vessels
and the shippers or consignors of the freight which they
carry, shall be deemed to be a ship-broker. Any person,
bank, or corporation that deals in coin, foreign or domestic,
exchange, government stocks, or other certificates of debt or
shares in any corporation or chartered company, bank-notes,
or any other notes used as a currency, or to sell the same, or
any of them, on commission, or for other compensation, or
who negotiates loans upon real estate securities, shall
deemed to be a stock-broker. A stock-broker shall have the
right to buy and sell for profit, or to sell on commission, the
coin, exchange, stocks, certificates of debt, shares in char-
tered companies, bank-notes, and notes used as a currency as
aforesaid, and may sell either privately or by auction, and
also negotiate loans upon real estate securities. Any person,
bank, or corporation engaged in the business of receiving
money on deposit, or in lending or advancing money, or in
negotiating loans on any class of securities, or in discount-
ing, buying, or ne negotiable or other paper or credits,
whether at an office kept for the purpose, or elsewhere, shall
be deemed to be a private banker, and in the latter case the
tax shall be paid for the additional privilege of private bank-
ing. Any person, bank, or corporation violating the provi-
sions of this section shall pay a fine of not less than one hun-
dred dollars, nor more than five thousand dollars for each
offence.

Tax on ship-brokers.

60. The specific license tax on a ship-broker shall be
twenty dollars.
61. The specific license tax on a stock-broker shall be one
hundred dollars, but in towns of less than ten and more than
five thousand inhabitants shall be one hundred and fifty dol-
lars, and in towns in excess of ten thousand inhabitants shall
be two hundred and fifty dollars, for each office or place of
business kept for that purpose; and the specific licenso tax
on a private banker shall be fifty dollars, on a capital of five
thousand dollars or under; one hundred dollars, on a capital
from five to ten thousand dollars; one hundred and fifty dol-
lars, on a capital from ten to twenty thousand dollars; and
two hundred and fifty dollars, on a capital of over twenty
thousand dollars and under thirty thousand dollars; and an
additional tax of five dollars per thousand on every thousand
dollars in excess of thirty thousand.

Pawn brokers.

62. No person shall, without a license authorized by law,
lend money or other thing for profit, for or on account of
personal property deposited with the lender in pledge. Any
person who shall in any manner lend or advance money as
aforesaid, on the pledge and possession of personal property,
shall be held to be a pawn-broker. Any person making a
pledge of property as aforesaid, for money loaned or ad-
vanced, who shall not pay or return the money so loaned or
advanced within sixty days after the date fixed for the return
or payment of the money, shall forfeit his right to redeem
the property pledged. After such person shall have forfeited
his right to redeem the property, the pawn-broker may cause
said property to be sold at auction by any licensed auctioner.
The expenses attending the sale shall be paid out of the pro-
ceeds of sale; and if any surplus arise from the sale, after
satisfying the money advanced, with the interest and costs
which may have accrued, such surplus shall be paid over to
the person depositing the property as aforesaid. Any per-
son acting as a pawn-broker without a license, shall pay a
fine of not less than fifty dollars, nor more than five hundred
dollars for each offence. . °

Tax on pawn-brokers.

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

Commercial brokers and insurance brokers.

64. No person shall, without a license authorized by law,
act as commercial broker. Every person who negotiates the
purchase and sale of promissory notes, or who negotiates
loans upon any class of securities, unless he be a stock-broker
or private banker, or who negotiates the sale of merchandise,
without having possession or control of it as commission
merchants have, shall, for the purposes of this section, be
deemed a commercial broker. No person shall, without a
license authorized by law, act as insurance broker. Every
person, not being a licensed insurance agent, or the employee
of such agent, who shall solicit for compensation, directly or
indirectly, to be derived therefrom, any fire, marine, or life insu-
rance, either on account of any person desiring to effect any
such insurance, or of any insurance company, shall, for the pur-
poses of this section, be deemed an insurance broker. Any
person acting as commercial broker or insurance broker,
without a license, shall pay a fine of not less than fifty dol-
lars, nor more than five Aundred dollars for each offence.

Tax on commercial brokers and insurance brokers.

65. The specific license tax on a commercial broker and on
an insurance broker, shall be two hundred and fifty dollars.

ScHEDULE C.

Ordinaries, boarding-houses, and so forth.

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

What constitutes an ordinary; tax on the license; how to be
estimated.

67. Any person who shall, for compensation, furnish lodging
and diet to travelers, sojourners, or boarders in his bouse, or
provender for a horse feeding in his stable, or on his land
(except a drove of live stock and persons attending it), and
sell by retail, wine, spirituous or malt liquors, or any mixture
of any of them, to be drunk in or at the place of sale, shall
be deemed to keep an ordinary, and shall constantly provide
the same with lodging and diet for travelers, and unless it
be dispensedewith by the court, with stabling and provender
or pasturage, and provender for their horses. A license to
keep an ordinary shall not be construed to authorize the sale
of wine, spirituous or malt liquors, to be drunk elsewhere
than in or at such ordinary, unless authorized by an: addi-
tional license, and the payment of an additional tax. The
tax on an ordinary may be determined by the actual rent of
the house and furniture, and may exceed such rent; and if
it is not rented property, the commissioner shall determine
the tax by what the probable rent would be; and the commis-
sioner may require the proprietor or tenant to state, on oath,
what is the amount of such rent, or what would be a fair
rent therefor. And if the said proprietor or tenant refuse to
state the same, when so required, he shall pay a fine of three
hundred dollars. Any person who shall keep an ordinary
without a license, shall pay a fine of not less than thirty
dollars nor more than one hundred dollars for each day he
may continue the same; but where the ordinary shall be
kept open but for a part of the year, the tax shall be appor-
tioned according to the time that it is kept open.

Tax on ordinaries.

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

What constitutes private entertainment.

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

Tax on private entertainment.

70. The specific license tax on any person to engage in the
business of keeping a house of private entertainment shall
be five dollars, and an additional tax on the annual rent
over one hundred dollars, to be assessed in the manner and
at the rate provided in section sixty-eight of this act.
71. Any person who shall furnish for compensation board
or lodging, or both, to any number of persons exceeding five.
for a period as long as one week, shall, if he be not the
keeper of an ordinary or house of private entertainment.
according to the provisions of this act, be deemed to keep s
boarding-house. The tax thereon shall be a specific tax for
the privilege 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 ascer-
tained. Any person who shall keep a boarding-house, with-
out a license, shall pay a fine of not less than five dollars,
nor more than twenty dollars, for each day he may keep the
same.

Tax on boarding-house.

72. The specific license tax on any person to engage in the
business of keeping a boarding-house shall be five dollars.
and an additional tax of one per centum on the annual rent
over one hundred dollars, to be ascertained as provided in
the sixty-eighth section of this act.

What constitutes an eating-house.

73. Any person who shall cook or otherwise furnish for
compensation, diet, or refreshment of any kind, for casual
visitors at his house, and sold for consumption therein, and
who is not the keeper of an ordinary, house of private enter-
tainment, or boarding-house, shall be deemed to keep an eat-
ing-house; but the refreshments herein named shall not con-
sist of wines, spirituous or malt liquors, or a mixture of any
of them. The proprietor of such licensed eating-house may
be licensed to retail wine, spirituous or malt liquors, to be
drunk at such eating-house. Such license shall be granted
upon the certificate of the court of the county or corpora-
tion, 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 dol-
lars for each day he may keep the same.

Tax on eating-house.

74, 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 spir-
ituous or malt liquors, to be drunk at such eating-house, if
the same be in the country, or in a town of a population less
nan two thousand, he shall pay an additional tax of fifty
Ollars; but if the same be in a town or city with a popula-
ion exceeding two thousand, the license shall be one hun-
red dollars, and an additional tax of eight per centum on
he annual rental value over one hundred dollars and under
me thousand dollars per annum; and on the annual rental
alue in excess of one thousand dollars and under two thou-
and dollars, five per centum; and a tax of three per centum
ipon the annual rental value in excess of two thousand dol-
ars.

What constitutes a bowling saloon.

75. Any person who shall keep a saloon for the reception
fF company to play at bowls, shall be deemed to keep a
20wling saloon. Any person who shall keep a bowling saloon
without a license, shal pay @ fine of not less than fifty dol-
ars, nor more than one hundred dollars for each day he may
xeep the same.

Tax on bowling saloon.

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

What constitutes a billiard: saloon.

77. 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.

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

What constitutes a bagatelle saloon.

79. Any person who shall keep a saloon wherein there is
a table at which to play at bagatelle, shall be deemed to keep
a bagatelle saloon. And if a tax is imposed upon the tables
kept therein, the same shall be on every table in excess of
one, capable of being used for that purpose and kept therein,
whether used or not. Any person who shall keep a bagatelle
table without a license, shall pay a fine of not less than fifty
dollars nor more than one hundred dollars for each day he
may continue the same. _

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

Tax on bagatelle saloon.

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

ScHEDULE D.
T heatres.

82. No person shall, without a license authorized by law,
exhibit for compensation any theatrical performance or any
erformance similar thereto, panorama, or any public per-
ormance, or exhibition of any kind, lectures, literary read-
ings, and performances, except for benevolent or charitable
urposes. Whenever a theatrical performance shall be
icensed, the actors acting thereat under the license, shall be
exempt from a tax; but unless the performance shall be so
licensed, each person engaged therein shall be liable to the
penalty for the violation of this section. Every license and
tax thereon shall be for each performance; but a license for
a theatrical performance or panorama may, if the person a
lying for the same desire it, be for the term of one week.
t shall be lawful for the commissioner of the revenue to
attend any such exhibition, to ascertain the number of per-
sons who may be present. The person licensed shall also
keep an account of the number of persons present and the
amount of gross receipts, 80 as to enable him to render a
statement thereof on oath. For any violation of this sec-
tion, every person so offending, shall pay a fine of not less
than fifty dollars nor more than five hundred dollars for each
offence.

Tax on theatres and panoramas.

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

85. Every show, exhibition, or performance, such as is
prescribed in the next preceding section, whether under the
same canvas or not, shall be construed to require a separate
license therefor, whether exhibited for compensation or not;
and upon any such show, exhibition, or performance being
concluded, so that an additional fee for admission be charged,
in lieu of a check authorizing the holder to re-enter without
charge, it shall be construed to require an additional license
for any further or other show, exhibition, or performance.
If a tax shall be imposed for the persons attending the show,
exhibition, or performance, the persons attending, shall be
ascertained in a manner similar to the mode prescribed by
this act in respect to persons attending theatrical perform-
ances. For every violation of this section, the person so
offending shall pay a fine of not less than fifty dollars nor
more than one hundred dollars for each offence.

Tax on shows, circuses, and menageries.

86. The specific license tax on every show, circus, or
menagerie, shall be, for each day, twenty dollars, in a town
of less than one thousand inhabitants, or in a county, and
not within five miles of a city or town having one thousand
inhabitants and upwards. The specific license tax on every
show, on each performance of every circus, and on the exhi-
bition of a menagerie, shall be fifty dollars, if in a city or
town having more than one thousand and less than ten
thousand inhabitants, or within five miles thereof; if in a
city, or within five miles of a city of more than ten thousand
inhabitants, one hundred dollars. And in addition to the
specific tax aferesaid, there shall be a tax of five per centum
of the gross receipts derived from such show, circus, or
menagerie.

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

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

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

Public rooms.

89. No person shall, without a license authorized by law,
charge for the use of any house in a city or town, or in any
manner receive compensation for the use of the same, while
used or employed to exhibit therein any theatrical pertorm-
ance, lecture, concert, or any other exhibition. Whenever
such charge is made, or compensation is demanded or
received for the use of such house, or any public rooms fitted
for the purpose, a license shall be obtained; but no license
shall be required of the proprietor or occupier of such house
or public rooms in a town containing less than two thousand
inhabitants. No license to use such house for such exhibi-
tions or performance shall be construed to exempt the house
from taxation as property. For any violation of this sec-
tion, the person so offending shall pay a fine of not less than
fifty dollars, nor more than one hundred dollars for each
offence.

Tax on public rooms.

90. The specific license tax on every proprietor or occu-
pier of a public theatre, or other rooms fitted for public
exhibitions, to use the same for compensation, shall be
twenty dollars.

ScHEDULE K.
Attorneys, physicians, and dentists.

91. 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.

92. Every attorney-at-law in addition to being licensed,
sworn, and admitted to prosecute or defend actions or other
proceedings in the courts of this commonwealth, on the
retainer of clients, shall obtain a revenue license; and no
person shall act as attorney-at-law, or practice law in the

Google
courts of this commonwealth, without a separate revenue
license. A revenue license to practice law in any county or
corporation, shall authorize such attorney to practice in all
the courts of this state without additional license. Any per-
sons violating the provisions of this section, shall pay a fine
of not less than thirty dollars, nor more than one hundred
dollars for each offence. Any person who shall appear before
any committee of either branch of the general assembly, and
for fee, reward, or compensation, shall speak, write, or print,
or use before them any argument for or against any measure
or proposition to be passed upon by the general assembly,
except counsel appearing in contested election cases, cases of
impeachment of public officers, or before committees ap-
pointed to investigate charges preferred against public offi-
cers, shall pay a license tax of one hundred dollars. Such
person may, by the chairman or any other member of any
committee, be required to state, on oath, whether or not he
has or expects to receive any fee, reward, or compensation
for services rendered or information furnished, upon any
measure of legislation before or to be brought before the
same. For any violation of this provision, the person so
offending shall be deemed guilty of a misdemeanor, and on
conviction thercof, shall be confined in jail not more than one
year, and fined not less than two hundred dollars.

Tax on attorneys-at-law.

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

Physicians, surgeons, and dentists.

94. No person shall practice as a physician, surgeon, or
dentist, for compensation, or sell any medicine, salve, lini-
ment, or compound of the like kind, whether he be the manu-
facturer thereof or not, without license, but a license to prac-
tice either profession, shall confer the privilege of practicing
in all the professions aforesaid; and a license granted to prac-
tice in any county or corporation, shall authorize such physi-
cian, surgeon, or dentist to practice in any of the professions
authorized throughout the commonwealth without additional
license. Any persons violating the provisions of this sec-
tion, or who shall practice in either professions named, with-
out a license, shall pay a fine of not less than thirty dollars,
nor more than one hundred dollars for each offence, and shall
be debarred from recovering any compensation of any such
services, by suit or warrant, in any of the courts of the com-
monwealth.
95. The specific license tax on every physician, surgeon,
or dentist, who has been licensed for less than five years, or
person who shall sell any medicine, salve, liniment, or com-
pound of the like kind, shall be ten dollars; and on every
physician, surgeon, or dentist, who has been licensed and

racticed for five years and more, shall be fifteen dollars; but
in cities or towns of five thousand inhabitants, or more, the
tax on physicians, surgeons, or dentists, shall be twenty-five
dollars: provided that no physician, surgeon, or dentist shall
be required to pay more than ten dollars, whose receipts are
less than five hundred dollars per annum.

Daguerrian artists.

96. 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 shall
be unlawful so to engage without a license. For every vio-
lation of this act, the person offending shall pay a fine of not
less than fifty dollars nor more than five hundred dollars for
each offence.

Tax on Daguerrian artists.

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

Stallions and jackasses.

98. No person shall, without a license authorized by law,
let to mares other than his own, any stallion or jackass.
Every license to the owner of a stallion or jackass shall
specify the name of such stallion or jackass, if any has been

iven. A license to the owner of any such stallion or jackass
or any county or corporation, shall authorize the stallion or
jackass to stand in any county or corporation without an
additional license. Any person violating the provisions of
this section shall pay a fine of not less than dhirty dollars
nor more than fifty dollars for each offence.
99. The specific license tax for letting to mares any stallion
or jackass shall be ten dollars.

Agents for renting houses.

100. 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: pro-
vi that administrators, guardians, executors, and other
fiduciaries, shall be exempt from the payment of the tax.
Any person engaged as an agent for renting houses as afore-
said, without a license, shall pay a fine of not less than fifty
dollars, nor more than one hundred dollars, for each offence.

Tax on agents for renting houses.

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

Labor agents.

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

Tax on labor agents.

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

Storage or impounding.

104, No person shall, without a license authorized by law,
keep for compensation any house, yard, or lot for storage or
impounding any goods, wares, or merchandise, including
wood, coal, lumber, lime, guano, marl, or any similar com-
modities, or any live-stock, or make, demand, or receive, in
any manner, compensation for storage or impounding. Any
person who shall demand or receive compensation for storage
or impounding as aforesaid, or who shall, in any manner,
violate the provisions of this section, shall pay a fine of not
less than fifty dollars, ncr more than five hundred dollars,
for each offence.
105. The specific license tax, to keep, for compensation,
any house, yard, or lot for storage, or a wagon yard, or other
impounding, shall be as follows: On every house the tax
shall be twenty-five dollars, except that in a city or town
whose population exceeds five thousand, the tax shall be
a dollars; and on every yard, wagon yard, or lot, ten

ollars.

Invery stables.

106. Any person who keeps a stable, or stables, 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-
out a license authorized by law, keep a livery stable. But
this section shall not be construed to prevent the keeper of
a licensed ordinary, or house of private entertainment, from
feeding the horses of travelers or guests stopping at such
ordinary or house of private entertainment. Any persons
violating the provisions of this section, shall pay a fine of
not less than thirty dollars nor more than one hundred dol-
lars for each offence.

Tax: on livery stables.

107. The specific license tax to keep a livery stable in the
country, and in towns of less than two thousand inhabitants,
shall be fifteen dollars; and in towns of two thousand inhab-
itants and over, shall be twenty-five dollars; and an addi-
tional tax of fifty cents for each stall therein. And herein
shall be included as stalls, such space as may be necessary
for a horse to stand, and in which a horse is or may be kept.
If the license be to keep a livery stable by proprietors of
public watering-places, and other places of summer resort,
or any other person at such places, and is for six months or
less, the tax thereon shall be one-half the rates above specified.
The specific license tax to a person for the privilege of run-
ning a single hack shall be ten dollars.

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

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

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

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

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

110. Qut of all interest which shall be due and payable at
the treasury, on bonds of the state (whether the same be
funded or unfunded), there shall be retained a tax equal in
amount to forty-five cents on the one hundred dollars market
value of the bonds from which said interest is derived, as of
the first day of April of each year; and such bonds shall be
exempt in the hands of the holders thereof, from the prop-
erty tax imposed by the state. Nothing in this section shall
be construed to exempt state bonds from assessment for local
taxation. .

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

Tax on persons selling or offering to sell sewing machines and
accessories.

112. First. No manufacturer or other person, whether he be
licensed as a pedlar, merchant, or sample merchant, or not,
shall canvass any county or corporation for the purpose of
selling, or offering to sell, or shall actually sell or deliver
sewing machines and accessories, unless he be licensed as
hereinafter provided.

Second. Any manufacturer or person desiring the privilege
of selling or offering to sell, or of selling and delivering, sew-
ing machines and accessories of any one manufacture
throughout the commonwealth, shall apply to the auditor of
public accounts for a license, and it shall be the duty of the
auditor of public accounts, upon the payment of the license tax
of two hundred dollars, without any additional state, county, or
corporation tax, to grant such privilege. The name of the
manufacturer shall be stated in the license, and such license
shall be a personal privilege to the manufacturer or person
to whom it is granted, and shall not be transferable ; but such
manufacturer or person so licensed, may obtain from the au-
ditor of public accounts separate certificates for as many
agents as any such manufacturer or person may desire to
employ in the selling, or offering to sell, or selling and deliv-
ering, sewing machines and accessories, upon the payment of
five dollars for each additional certificate, and such certificate
shall state the name of the sewing machine, and shall entitle
such agents to sell, and offer to sell, and to sell and deliver,
sewing machines and accessories named in such certificate
throughout the commonwealth. Any licensed merchant may
sell, or offer to sell, or deliver throughout the commonwealth.
sewing machines and accessories, purchased by him from any
manufacturer or agent, who has taken out a license to sell
sewing machines and accessories throughout the commot-
wealth: provided such merchant shall be furnished a certit-
cate from the auditor of public accounts as hereinbefore pro-
vided; but no separate license tax shall be required trom any
person licensed under this section in order to authorize such
person to sell the said accessories of any manufacturer.

Third. Any person other than those licensed under the
foregoing section, desiring the privilege of canvassing any
county or corporation, for the purpose of selling, or offering
to sell, sewing machines and accessories, shall apply to the
commissioner of the revenue, for such county or corporation,
for such privilege; and upon the granting of such license,
and the payment of twenty dollars to the treasurer of such
county or corporation, he shall have the privilege of selling.
offering to sell, and of selling and delivering sewing machines
and accessories of any one manufacture in such county or
corporation. Any such person, so licensed, may obtain the
like privilege in any other county or corporation, upon the
production to the commissioner of the revenue of such other
county or corporation, of his license to sell as aforesaid, and
upon the payment of the sum of ten dollars to the treasurer
of such other county or corporation. Such license shall
state the name of the sewing machine to be sold, and shall
be a personal privilege to each manufacturer, person, or
agent, and shall not be transferable; but no separate license
tax shall be required from any person licensed under this
section, in order to authorize such person to sell the said
accessories of any manufacturer.

Fourth. There shall be no abatement from the said tax on
the license to sell sewing machines and accessories, if the
same be exercised for less than one year: provided that ail
licenses issued under this act previous to first of May, eigh-
teen hundred and eighty-two, shall extend to the first of
May, eighteen hundred and eighty-three, after which time
all licenses so issued shall expire on the thirtieth day of
April of each successive year. But this section shall not
apply to licenses already issued, which expire upon the thir-
tieth day of April, eighteen hundred and eighty-two.

Fifth. Any manufacturer, pereon, or agent, selling or offer-
ing to sell, sewing machines and accessories, without havin
obtained the license or certificate hereinbefore required, sh
be deemed yvuilty of a misdemeanor, and upon conviction
thereof, shall be fined not less than one hundred dollars, nor
more than five hundred dollars.

Sixth. Nothing in this act shall apply to licensed auction-
eers selling second-hand sewing machines, or to officers of
the law under legal process, nor prevent any person licensed
under this act, from dealing in second-hand sewing machines
of any manufacture, which have become second-hand by
having been sold and used in this state previous to the pas-
sage of this act, or those which may become second-hand
machines after having been sold under the provisions of this
act.

Agents for sale of manufactured articles by retail other than sew-
ing machines.

113. Any person who shall sell or offer for sale manufac-
tured articles or machines, by retail, other than sewing ma-
chines, unless he be the owner thereof, and taxed as a merchant
or takes orders therefor, on commission or otherwise, shall
be deemed to be an agent for the sale of manufactured arti-
cles, and shall not act as such without taking out a license
therefor. No such person shall, under his license, as such,
sell or offer to sell such article through the agency of an-
other; but a separate license shall be required from any
agent or employee, who may sell or offer to sell such article
for anothcr. For any violation of this section, the person
offending shall pay a fine of not less than fifty dollars, nor
more than one hundred dollars for each offence.

Tax on agents for the sale of manufactured articles by retail
other than sewing machines.

114. The specific license tax upon an agent for the sale
of manufactured articles or machines other than sewing
machines, shall be fifteen dollars, and this shall give to any
party licensed under this section, the right to sell the same
within the county or corporation in which he shall take out
his license; and if he shall sell or offer to sell the same in an
other of the counties or corporations of the state, he shall
pay an additional tax of five dollars in each of the counties
or corporations where he may sell or offer to sell the same.

115. All taxes assessed by this act upon licenses, shall be
paid in lawful money of the United States before the person
applying for said license shall be entitled to receive the same.

116. Phis act shall be in force from its passage.
Chap. 119.—An ACT to provide for the compensation of Special
House committee and their clerks appointed by resolution of the
House cf Delegates of Virginia, adopted March Yth, 1880.

Approved February 14, 1882.

1. Be it enacted by the general assembly of Virginia, That
the following sums be, and the same are hereby appropriated
out of any money in the treasury not otherwise appropri-
ated, to compensate the members and clerks of special house
committee, appointed by resolution adopted by the house of
delegates of Virginia, March ninth, eighteen hundred and
eighty, to make examination of the books and valuable papers
in the second auditor’s office; and that the auditor of public
accounts be, and he is hereby authorized to issue to the fol-
lowing-named parties, the sums annexed, to so compensate
them tor such services: to William H. Turner, three months’
service, three hundred and sixty dollars; to William Loven-
stein, seven and three-fifths months’ service, nine hundred
and twelve dollars; to Thomas H. Cross, twelve months’ ser-
vice, one thousand four hundred and forty dollars; to W. W.
Wing, fifteen and one-fifth months’ service, one thousand five
hundred and twenty dollars; to A. M. Brownell, fourteen
months’ service, one thousand four hundred dollars; to E.
B. Chesterman, one and one-fifth months’ service, one hun-
dred and twenty dollars; to John G. Mosby, three months
service, three hundred dollars.
2. This act shall be in force from its passage.

Chap. 119.—An ACT for the assessment of taxes on persons, property,
income, and licenses, and imposing taxes thereon for the support of
the government and free schools, and to pay the interest on the public
debt.

Approved April 22, 1882.

1. Be it enacted by the general assembly of Virginia, That
the taxes on lands, lots, persons, and subjects, as ascertained
under the provisions of the act prescribing general provis-
ions in relation to commissioners of the revenue and the
assessment of taxes on persons, property, income, licenses,
and so forth, approved April twenty-one, eighteen hundred
and eighty-two, 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 com-
mencing on the first day of February, eighteen hundred and
eighty-two, and each year thereafter, be as follows:

Taxes on lands and lots.

2. On tracts of land and lots, and the improvements
thereon not exempt from taxation, there shall be a tax of
forty cents on every hundred dollars of the assessed value
thereof; the proceeds of one-fourth of which shall be applied
to the support of the public free schools of the state.

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

ScHEDULE A.

4. The classification and numbers, under Schcuule A, shall
be as follows, to-wit:
First. The number of white male inhabitants, who have
attained the age of twenty-one years, not exonerated from
taxation by order of the county or corporation court of his
residence, by reason of their inability from bodily infirmity,
to pay capitation tax.

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

Tax on persons.

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

ScHEDULE B.

6. The classification and numbers, under schedule B, shall
be as follows, 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, carry-logs, spring-
wagons, carryalls, gigs, buggies, sleighs, and vehicles, of like
kinds to either of those enumerated.

Sixth. The aggregate value of all books and _ pictures,
except so far as the same are exempt by law.

Seventh. The aggregate value of all tools of mechanics.

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

Ninth. The aggregate value of all mineral productions.

Tenth. The aggregate value of all felled timber, cord wood,
hoop-poles, staves, and bark, which. has been felled for sale
by other than the owner of the land upon which it has been
felled, within twelve months preceding the first day of Feb-
ruary of each year.

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

Twelfth. The number of clocks and sewing machines, 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 water-craft, with their tackle, rigging, and furniture,
and all else that pertains to them, or of any share or interest
in 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 of Virginia; and the
aggregate market value of all other personal property not
specially 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 prop-
erty under this schedule.

ighteenth. The aggregate value of all shot-guns, riffles,
muskets, and other fro-arms, bowie-knives, dirks, and all
weapons of a similar kind: provided that all fire-arms issued
by the state to members of volunteer companies, or for pur-
poses of police, shall not be listed for taxation.

Tax on personal property.

7. On the personal property mentioned in this schedule
there shall be a tax of forty cents on every hundred dollars
valne thereof; the proceeds of one-fourth whereof shall be
applied to the support of the public free schools of the state.

SCHEDULE C.

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

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

First. The commissioner shall require each person residing
in his district, city, or town, to exhibit and make oath to a
statement of the aggregate of all bonds, notes, and other
evidences of debt, due and payable to such persons, in excess
of one hundred dollars, the amounts of such bonds, notes,
and other evidences of debt under one hundred dollars each,
tobe given in under oath, in the aggregate, the solvency of
which in cases of doubt, as well as the value thereof, shall
be determined by the said commissioner, which said list shall
be. signed by the commissioner and retained by the tax-
payer, including bonds due from railroad and canal compa-
hies, bonds of counties, cities, and towns, and bonds of other
states and corporations; demands and claims, however evi-
denced, owing or coming to such person, whether due or not,
from debtors residing out of or within this state or country,
whether secured by deed of trust, or by judgment, or not,
deducting from the aggregate amount thereof, all such bonds,
demands, or claims, not otherwise deducted, owing to others
from such person as principal debtor and not as guarantor,
endorser, or surety. The aggregate of principal, interest, and
exchange, shall constitute the amount of a bond, demand, or
claim, due and payable, and the principal with interest rebated
when the amount of a bond, demand, or claim bears no interest,
shall corstitute the amount of a bond, demand, or claim, not
yet due and payable. But no bond, demand, or claim, con-
stituting a part of the capital as defined in this act, of a busi-
ness done out of this state, shall be included in this section.
If any person, firm, er banking association shall, with a view
to evade the payment of taxes, fail or refuse to give in to the
commissioner of the revenue a statement of the aggregate of
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, or suit in
equity before any of the courts of this commonwealth, legal
process or sale under deed of trust, until they shall have been
reported for assessment, and the tax paid thereon, with an
addition of fifty per centum per annum from the time the
tax accrued; and the failure to give in the aggregate of said
bonds, notes, claims, and so forth, shall be taken as prima
facie evidence of the intention to so evade the payment of
taxes.

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

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

Fourth. He shall ascertain from each person in his district,
city, or town, the amount of capital invested, used, o1
employed in any trade or business, not otherwise taxed.
moneys and credits actively used and employed in carrying
on the trade or business, including goods, wares, and mer
chandise on hand, and all solvent bonds, demands, or claim:
made or contracted in the course of business during the pre
ceding year, shall be held to be capital in such trade or busi
ness, and shall not be taxed otherwise than as such capital.
but real estate shall not be listed as such capital, but shall be
assessed and taxed as other specific property; but nothin;
herein shall be held to exclude from taxation any property}
which is the subject of such business.
production, grown or produced by said person: provided that
the amount derived by the producer from the sale of any
sgricultural 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 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: pro-
vided 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 labor or service,
ditches, fences, taxes, and rents; all fertilizers, clover, or
other seed, purchased and used by any person who cultivates
land, or conducts any business from which income is actually
derived, except sums paid out for improvements, new build-
ings, 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 trom the aggregate 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.

Tax on income.

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

ON BUSINESS AND OTHER SUBJECTS.
Tax on collateral inheritance, and so forth.

12. Upon any estate of a decedent which shall paas, by his
will or upon his intestacy, as provided by chapter thirty-six,
Code of eighteen hundred and seventy-three, as amended by
an act approved April twenty-first, eighteen hundred and
eighty-two, to any person other than his lineal descendants,
or his father, mother, husband, wife, or sister, the tax there-
on shall be six per centum upon the value or amount
thereof. Property conveyed by voluntary deeds, not for a
valuable consideration, to parties other than lineal descend-
ants, or father, or mother, or husband, or wife, or sister, for
their use, to evade the tax on collateral inheritance, shall be
assessed and taxed in all respects as collateral inheritance.

Tax on wills ana administrations.

13. On the probate of every will or grant of administration,
not exempt by law, there shall be a tax of one dollar where
the estate passing by such will or coming into the hands of
such administrator shall not exceed one thousand dollars,
and for every additional one hundred dollars, or fraction of
one hundred, an additional tax of ten cents; and no one
shall be permitted to qualify and act as executor or adminis-
trator until said tax shall have been paid. Where an estate
is committed to a sheriff to be administered, he shall be
required to pay said tax as soon as sufficient assets of said
estate shall have come into his hands.

Tax on deeds.

14. On every deed, not exempt by law, admitted to record,
and on every contract relating to real estate, whether it be a
deed or not, which is admitted to record, the tax shall be one
dollar; and where the consideration of the deed, or value of
the property conveyed, shall exceed one thousand dollars, an
additional tax of ten cents on every hundred dollars, or
fraction of one hundred dollars, of such consideration or the
value of the property in excess of one thousand dollars; but
any deed, will, or contract may be recorded in the same
office where the records containing such deed, will, or con-
tract 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
the tax shall be assessed and paid upon the amount of bonds
or other obligations secured thereby: and provided further,
that no tax shall be collected for the recordation of papers
authorized by the act approved twelfth February, eighteen
hundred and seventy-six, to be recorded in the office of the
register of the land office: and provided further, that on any
deed of petition among joint tenants, tenants in common, or
co-parceners, the tax shall be one dollar.

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 sec-
tion of chapter one hundred and eighty-four of the Code of
eighteen hundred and seventy-three), or other action, except
a suit in chancery, is commenced in a circuit or corporation
court, and in every case of a removal of a cause from a jus-
tice’s court to the county or corporation court, or upon any
appeal from the decision of the board of supervisors of a
county, there shall be a tax thereon, if the amount of debt
or demand for damages shall not exceed five hundred dollars,
of one dollar; and when the debt or demand for damages
exceeds five hundred dollars, there shall be an additional tax
of ten cents for every hundred dollars, or fraction of one
hundred dollars of such debt or demand in excess of five hun-
dred dollars: provided that in all suits, the plaintiff, or his
attorney, may endorse upon his writ or notice the real amount
claimed in his action, and the tax upon the suit shall be fixed
with reference to the amount so claimed.

Second. Upon every appeal, writ of error, or supersedes:
in a circuit court, there shall be a tax of three dollars; anc
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.

hird. Upon any chancery suit, originating either in a cor-
poration or a circuit court, there shall be a tax of one dollar
and fifty cents.

16. No clerk shall issue any writ, or docket any removed
warrant, or any notice mentioned in the fifteenth section, vr
record any deed or will, or grant any letter or certificate of
administration until the tax thereon shall be paid. The
auditor of public accounts shall furnish the clerks of the
respective courts in thié state with blank forms upon whick
the said clerks shall make quarterly returns of all moneys
charged and collected by them under authority of section:
fourteen and fifteen, and shall pay over the amount appear.
ing due thereby, deducting a commission of five per centum
for receiving and paying the same.

Tax on Seals.

17. When the seal of the state, of a court, or notary pub-
lic is affixed to any paper, except in the cases exempted by
law, the tax shall be as follows: For the seal of the state.
two dollars; and for the seal of a court or notary, one dollar:
and herein shall be included a tax on a scroll, or any impres-
sion on paper in the place of a seal. And each clerk and
notary shall annually report to the auditor of public accounts
all taxes on seals received by them; and in case no taxes
have been so received, they shall report that fact under oath.

Tax on banks.

18. No tax shall be assessed upon the capital of any bank
or banking association, organizod under the authority of this
state or of the United States; but the stockholders in such
banks or banking associations shall be assessed and taxed on
the market value of their shares of stock therein, at the same
rate as is assessed upon other moncyed capital in the hands
of individuals residing in this state. It shall be the duty of
each commissioner of the revenue, annually, during the month
of May, to report to the auditor of public accounts the name
of each bank or banking association doing business in his
district, and the names of the officers thereof, and to assess
the share or shares of each stockholder in the banks or bank-
ing association as aforesaid, at the market value thereof, as
of the first day of February in each year, and it shall be the
duty of each of such banks or banking associations, forth-
with to pay into the treasury of the state the tax imposed

Google _
by law upon such assessment of the shares aforesaid, on or
before the first day of June. If such tax be not paid within
thirty days after the assessment of the eaid shares, the
cashier of the bank or banking association failing to make
payment, and his sureties, shall be liable for the same, and
twenty per centum upon the amount to be recovered on
motion of the auditor of public accounts, in the circuit court
of the city of Richmond, upon ten days’ notice, according to
the provisions of the second section of chapter forty-one of
the Code of Virginia (edition of eighteen hundred and seventy-
three). The real estate of all banks and banking associations
shall be assessed on the land books of the commissioners of
the revenue with the same taxes with which other real estate
1s assessed. .
Tax on insurance companies.

19. The real and personal property of every insurance
company and every mutual aid society company, shall be
listed and assessed on the land and property books of the
commissioners of the revenue, in the same manner as other
real and personal property is assessed, and there shall be a
tax of forty cents on every hundred dollars of the estimated
value thereof, the proceeds of one-fourth of which shall be
applied to the support of the public free schools of this state.

he specific license tax upon each insurance company, and
mutual aid society company, for the privilege of doing busi-
ness in this state, shall be two hundred dollars, and in addi-
tion thereto, one per centum upon the gross amount of all
assessments or premiums collected or received, or obligations
taken therefor, derived from its business in this state. Any
company failing promptly to pay the tax hereby imposed,
shall forfeit five per centum upon the amount of the tax due
for each month, or fraction of a month, during which it shall
be in default. Any company which shall pay the specific
license tax into the treasury betwecn the first and fifteenth
days of January in each year, or as soon thereafter as such
company shall begin business in this state, and the additional
tax of one per centum upon the amount derived from its
business as provided, shall be entitled, without the payment
of any additional state tax, to do business in any and every
part of the commonwealth. Every company shall certify to
the auditor of public accounts, between the first and thirty-
first day of January in each year, on the oath of its chief
accounting officer or principal agent in this state, the gross
amount of all assessments or premiums collected, or received,
or obligations taken therefor, by such company, from its
business in this staté; and shall immediately pay into the treas-
ury the tax imposed by law on such assessments, premiums,
and forfeitures. Any company failing to report the amount
of its receipts as herein provided, shall forfeit the right to do
business in this state until such report shall have been made:
of which forfeiture the auditor of public accounts shall give
notice, by publication, and thereupon the power of such
agent shall cease and determine. A company which does
not in any year solicit any new business, but which received
the premiums from business done in any previous year or
years, shall be construed as doing business in this state for
that year, and be subject to the taxes imposed by this act.

Railroad and canal companies.

20. Every railroad and canal company not exempted from
taxation by virtue of its charter, shall report annually, on
the first day of June, to the auditor of public accounts, all of
its real and personal property of every description, as of the
first day of February of each year, showing particularly in.
what county or corporation such property is located, and
classifying the same under the following heads:

First. Roadway and track, or canal bed.

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

Third. Real estate not included in other classes.

Fourth. Rolling stock, including passenger, freight, cattle,
or stock, baggage, mail, express, sleeping, palace, and all other
cars owned by or belonging to the company; boats, machin-
ery, and equipments, houses and appurtenances, occupied by
lock-gate keepers and other employees.

Fifth. Stores.

Sixth. Telegraph lines.

Seventh. Miscellaneous property.

Every such company sball also report, on or before the
first day of June of each year, the gross and net receipts of
the road or canal for the twelve months preceding the first
day of February of each year, and in all cases the report
shall be so made as to give the data on which the same is
made. If such road or canal is only in part within the com-
monwealth, the report shall show what part is within the
commonwealth, and what proportion the same bears to the
entire length of the road or canal, and shall apportion the
receipts accordingly. The reports herein required shall be
verified by the oath of the president, or other proper officer.
Upon the receipt of every such report, it shall be the duty
of the auditor of public accounts to lay out the same before
the board of public works, who shall, after thirty days’ no-
tice prewtously given to the president, treasurer, or other
proper officer, proceed to ascertain and assess the value of
the property so reported, upon the best and most reliable in-
formation that can be procured, and to this end shall be
authorized and empowered to send for persons and papers,
should it be deemed necessary. A certified copy of the
assessment, when made, shall be immediately forwarded by
the secretary of the board to the president or other proper
officer of every railroad or canal company so assessed, whoso
duty it shall be to pay into the treasury of the state, within
sixty days after the receipt thereof, the tax which may be im-
posed thereon by law. A company failing to make such report,
or to pay the tax assessed upon its property, shall be immedi-
ately assessed, under the direction of the auditor of public
accounts, by any person appointed by him for the purpose,
rating their real estate and rolling stock at twenty thousand
dollars per mile; and a tax shall at once be levied on such
value, at the annual rate levied upon the value of the other
property for the year. Such tax so levied, as well as the
sum required to be paid upon the report hereinafter men-
tioned, if the same be not paid at the time provided herein,
shall be collected by any treasurer to whom the auditor may
deliver the assessment, or w copy thereof. The treasurer
may distrain and sell any personal property of such com-
pany, and shall pay the taxes into the treasury within three
months from the time of the assessment, or a copy as afore-
said may be delivered to him.

Tax on railroad and canal companies.

21. On the real and personal property of every railroa‘l
and canal company, there shall be a tax of forty cents on
every one hundred dollars of the estimated value thereot;
the proceeds of one-fourth of which shall be applied to the
support of the public free schools of the state. Every rail-
road and canal company shall also pay to the state an income
tax of one per centum per annum, which income shall be
ascertained by deducting the cost of operation, repairs, and
interest on indebtedness from gross receipts.

Express and transportation companies; steamship and steam-
boat, and stage companies, and sleeping-car companies; and
persons who may run stages and other vehicles for the trans-
portation of passengers and freights; and all ferries, ferry
companies, and bridge companies.

22. Every express and transportation company, steamship
and steamboat, and stage company, and persons who may
run xteamships, steamboats, stages, wagons, and other
vehicles for the transportation of passengers and freights, by
land or water, and all ferries, ferry companies, and bridge
companies, shall make return to the auditor of public
accounts, on or before the first day of June of each year, of
the gross earnings of such company and persons aforesaid,
on account of any transaction, profits, or charges made, or
on account of any business conducted and completed, or
transportation, beginning and ending exclusively within the
state of Virginia, within the twelve months next preceding
the first day of February of cach year; and on the first da
of June of each year, shall likewise return the value of all
real and personal property owned by said company and per-
sons, and located within said state, as of the first day of
February of each year. The report of such company shall
be verified by the oaths of the agents and chief officers
thereof, at its principal office in this state; and the report of
such persons, as aforesaid, shall be verified by their oaths.
The report shall show the gross earnings from such transac-
tion, profits, charges, business, and transportation, as afore-
said. Every such company and person shall be the collector
for the state of the taxes which may be imposed thereon at
the time fixed for making said report, and pay the same into
the treasury. For a failure to make such report, or pay such
tax, a penalty of not less than one thousand, nor more than
five thousand dollars, shall be imposed upon the company
and persons aforesaid so failing; and the tax shall be imme-
diately assessed upon the gross earnings aforesaid, under the
direction of the auditor of public accounts, by any person
appointed by him for that purpose, upon the best informa-
tion which such person can obtain; and to that end, may
exercise all the powers of a commissioner of the revenue.
For the payment of the tax the stockholders and members
of such companies shall be personally liable, and judgment
may be rendered against them, or any of them, personally,
in the circuit court of the city of Richmond, in the mode
prescribed by law. Such company, and its officers and
agents, are hereby prohibited from transporting any goods,
wares, or other articles of their own, orin which they have an
interest, for the purpose of making sale of the same by said com-
pany; and they are prohibited from doing any business apper-
pertaining to the business of a broker or merchant, unless
licensed as a broker or merchant. Such principal officer
shall require from the several agents employed by such com-
pany a report of their transactions on oath; which report,
so sworn to, shall accompany the report of the chief officer
to the auditor of public accounts. All reports hereafter
shall be made under the provisions and in pursuance of this
act. Such company, its officers and agents, doing business as
broker or merchant without a license, and for any violation
of this act, shall forfeit not less than two hundred nor more
than two thousand dollars for coach offence; and if the
officers and agents of such company refuse to show what, if
any, goods have been transported over any road by any such
company, or by any officer or agent thereof, such company
shall be held to have engaged in the business of a broker or
merchant, and the penalty hereby imposed shall be exacted.

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

23. On real and personal property located within this state,
of every express and transportation, and steamship, and
steamboat, and stage, and sleeping-car company, and persons
who may run steamships and steamboats, and sleeping-cars,
and stages, wagons, and other vehicles for transportation of
passengers and freights, by land or water, and all ferries,
ferry companies, and bridge companies, there shall be a tax
of forty cents on every hundred dollars of the value thereof, the
proceeds of one-fourth of which shall be applied to the sup-
port of the public free schools of this state. No express,
transportation, steamship, steamboat, stage, sleeping-car com-
pany, or persons who may run steamships, steamboats, sleep-
Ing-cars, stages, wagons, or other vehicles for transportation
of passengers or freights, by land or water, or ferry compa-
nies, or bridge companies, shall transact such business with-
out a license authorized by law. If the business be conduc-
ted by an incorporated company, the license shall be to the
company ; which company may employ agents without a
license being required of such agents. If the business be
conducted by a company, firm, or person, the license shall
issue to such company, firm, or person. The specific license
tax on any express and transportation, steamship, steamboat,
stage, sleeping-car, ferry, wagon, or bridge companies, or per-
son or persons who may run such express, transportation,
steamship, steamboat, stage, sleeping-cars, stages, or other
vehicles for the transportations of passengers or freights, by
land or water, or ferry and bridge companies, shall be one-
half of one per centum on the gross earnings of such com-
pany, firm, or person derived from the sources mentioned in
the preceding section. —

Telegraph companies.

24. Every telegraph company doing business in this state
shall, on or before the first day of June of each year, make
report, verificd by the oath of the chief officer resident in
the state, to the auditor of public accounts, of all real and
personal property owned by said company within the state,
as of the first day of February of each year, showing what
part of said property is located in each county or corpora-
tion, and classifying the same under the following heads:

First. Number of miles of lines in the whole state, and in
each county or corporation.

Second. Number of wires per mile in excess of one in the
whole state, and in each county or corporation.

Third. Real and other personal property in the whole state,
and showing particularly in what county or corporation
located.

Fourth. Gross earnings and receipts in this state for the
twelve months next preceding the first day of February.

Upon the receipt of every such report, it shall be the dut
of the auditor of public accounts, forthwith to require all
the telegraph lines aad wires of each company throughout
the state, and each county and corporation thereof, to be
assessed at a fair valuation by the commissioner of the reve-
nue of the county or corporation wherein the chief office of
such company is located, and all other property of each com-
pany to be in like manner assessed by the commissioner of
the revenue of the county or corporation wherein located ;
and every such assessment shall be returned to the auditor
of public accounts within thirty days after the same is male.
A certified copy of the assessment, when made and returned.
shall be immeliately forwarded by the auditor of public
accounts to the chief office of such telegraph company, whose
duty it shall be to pay into the treasury of the state, within
sixty days after the receipt thereof, the tax which may be
imposed thereon by law. A company failing to make such
report shall be immediately assessed, under the direction ot
the auditor of public accounts, by any commissioner or com-
missioners of the revenue designated by him for that pur-
pose, rating each mile of such telegraph line at one hundred
and twenty-five dollars for one wire per mile, and twenty-five
dollars for each additional wire per mile; and ascertaining
the value of all other property, personal and real, owned by
such telegraph company in the mode prescribed by law for
ascertaining the value of property of individuals for pur-
poses of taxation; and a tax shall at once be levied on such
value so ascertained, at the annual rate levied upon the value
of other property for the year. If any telegraph company
shall fail to make such report to the auditor of public ac-
counts, it shall also be liable to a fine of not less than five
hundred dollars nor more than two thousand dollars, which
may be recovered in the circuit court of the city of Rich-
mond, on motion, after twenty days’ notice, by the auditor
of public accounts, such notice to be served in the manner
prescribed by law in other cases. Any such company may
seek redress against any erroneous assessment made under
this section, in the mode prescribed by law for redress against
erroneous assessment of the property of individuals.

Tax on telegraph and telephone companies.

25. On the real and personal property of telegraph and
telephone companies, there shall be a tax of forty cents on
every one hundred dollars value thereof; the proceeds of one-
fourth of which shall be applied to the support of the public
free schools of this state. No telegraph or telephone com-
pany, nor any agent nor officer of such company, nor any
person operating the apparatus necessary to communicate by
telegraph or telephone, shall transmit any messages or com-
munications over the wires of such company or person, with-
out a license authorized by law. If the business be conduc-
ted by an incorporated company, the license shall be to the
company; which company may employ agents without a
license being required of such agents. If the business be
conducted by any person, firm, or company not incorporated,
the license shall issue to such person, firm, or company.
When a license shall have issued, messages or communica-
tions may be transmitted through any county or corporation
of this state. One license for the same company shall be
sufficient; and this section shall not be construed to require
a license for each office of the same company. Any person
violating the provisions of this section, shall pay a fine of not
leas than one hundred dollars, nor more than five hundred
dollars for each offence. The specific license tax to any tele-
graph or telephone company, agent, or officer thereof, for
operating for compensation the apparatus necessary to com-
municate by telegraph or telephone, shall be two hundred
and fifty dollars, and an additional tax of one per centum of
the gross earning the said company received, or due, though
not received from their business in this state during the year
next preceding: provided that the tax of two hundred and
fifty dollars shall not be required of companies whose gross
receipts are less than one thousand dollars. Such taxes, if
the same be not paid within sixty days, shall be collected by
any treasurer to whom the auditor may deliver the assess-
ment for collection. The treasurer may distrain and sell any
property of such company, and shall pay the taxes into the
treasury, within sixty days after such assessment shall have
been delivered to him.

General provisions.

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

LICENSES—SCHEDULE A.
Merchants.

27. Every merchant shall pay a license tax for the privi-
lege of transacting business in this state, to be graduated by
the amount of purchases made by him during the period for
which his license is granted. To ascertain the amount of
purchases, it shall be the duty of such merchant, on the thir-
ty-first day of July, the thirty-first day of October, the thir-
ty-first day of January, and the thirtieth day of April, in
each year, or within ten days after the expiration of, each
quarter, to make report in writing, under oath, to the com-
missioner 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. The form of
the report required by this section shall be prepared by the
auditor of public accounts, and furnished to each commis-
sioner of the revenue, and by him distributed to each licensed
merchant. And each commissioner shall, in the mode pre-
scribed for making reports by him of violations of the reve-
nue law, report every merchant who shall fail to comply with
the requirements of this section. If any person shall bring
goods into this state at a time when, by an assessment, he
cannot procure a license for the full term of one year, and
desires to have such goods sold at auction, the commissioner
of the revenue may assess tho tax at a rate equal to the tax
for one year. Any person violating the provisions of this
act shall pay a fine of not less than thirty dollars nor more
than one thousand dollars for each offence.

Tax on merchants.

28. On every license to a merchant or mercantile firm, the
tax to be paid shall be graduated as follows: If the amount
of purchases shall not exceed one thousand dollars, the tax
shall be five dollars; where purchases do not exceed two
thousand dollars, the tax shall be ten dollars; and for all
purchases over two thousand dollars and less than fifty
thousand dollars, there shall be a tax of forty cents on the
hundred dollars; and upon all purchases over fifty thousand
dollars, there shall be paid a tax of ten cents on every hun-
dred dollars in excess of fifty thousand dollars. The tax
imposed under and by virtue of this section, shall be in lieu of
all tax for state purposes, on the capital actually employed
by said merchant or mercantile firm in said business. The
tax in excess of twenty dollars imposed by this section shall
be paid in equal instalments on the tenth of January, tenth
of April, tenth of July, and tenth of October, in each year,
and shall be collected in the same manner the license taxes
are collected: provided that there shall be no abatement in
the tax, should the party licensed under this and the preced-
ing sections discontinue business during the year: and pro-
vided further, that if, at the close of the year for which his
license issued, the merchant should elect not to renew it,
but desires the privilege to sell whatever remnant of pur-
chases he may have on hand at the time, it may be tawful
for him to do so upon the payment of a license tax upon said
remnant of merchandise, to be regarded for taxable purposes
as purchases; the amount of the said tax to be proportioned
accordiny to the length of time the license has to run. Mer-
chant tailors, lumber merchants, furniture merchants, butch-
ers, green grocers, hucksters, dealers in coal, ice, or wood,
shall be embraced in this section. But nothing in this sec-
tion shall be so construed as to require a license of any per-
son who may canvass any county or corporation to buy
matters of subsistence designed as food for man or beast.

Commission merchants.

29. Every person buying or selling on commission shall be
deemed a commission merchant. Any person licensed as a
commission merchant may sell any personal property which
may be left with or consigned to him for sale, except wine,
ardent spirits, and malt liquors, gold or silver coin, bonds,
certificates of public or private debts, or other securities:
provided, however, that any such merchant may sell wine,
ardent spirits, and malt liquors, gold and silver coin, bonds,
certificates of public or private debts, or other securities, by
taking out the license therefor prescribed in the case of
liquor merchants or stoek-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 ser-
vices or assurances, shall be held to be subject to such tax as
may be imposed. Any person buying or selling contrary to
the provisions of this section, or who shall in any manner
violate the same, shall pay a fine of not less than fifty dol-
lars nor more than one thousand dollars for each offence.

Tax on commission merchants.

30. The specific 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 merchants and stock-brokers, and
in like manner.

Sample merchants.

31. Any person who shall sell, or offer to sell, any descrip-
tion of goods, wares, or merchandise, by sample, card, de-
scription, or other representation, verbal or otherwise, or any
agent for the sale or collection of orders by sample or de-
scription list, such as is furnished by the C. O. D. supply
company of America, or any similar company of America, or
any similar company, shall be deemed to be a sample mer-
chant. -It shall not be lawful for any person, or persons, to
sell, or offer to sell, any description of goods, wares, or mer-
chandise, without first having obtained a license therefor
from the commissioner of some county or corporation, which
license shall grant the privilege to sell anywhere in the state,
and shall be valid one year from the date of its issue; but if
used out of the county or corporation where granted, the
clerk of the court of such county or corporation shall certify
thereon, with the seal of the court affixed, that the officer
signing the said license is really the commissioner of the rev-
enue for the district wherein the license issued, and that his
signature is believed to be genuine: provided that it shall
not be lawful for the clerk of any county or corporation 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 be a personal privilege, and
shall not be transferable, nor any abatement in the tax
thereon allowed. No county, city, or town shall have the
right to levy or collect a tax on sample merchants. Any
person, or persons, who shall sell, ag offer to sell, in violation
of this act, shall pay a fine of three hundred dollars for the
first offence, and five hundred dollars for each succeedi
offence—the informer to receive one-half of the fine so col-
lected. Nothing in this section shall be construed to allow
sample merchants to sell to any person other than a manu-
facturer or licensed merchant, keeper of an ordinary or eat-
ing-house, without taking out the additional license required
of merchants; nor shal] anything in this section be construed
to allow any manufacturer to sell by sample, any goods, wares,
or merchandise, unless he shall have been assessed and taxed
on the capital invested as provided in fourth classification,
schedule C of this act, or shal] take out the license tax re-
quired of sample merchants, as provided in section thirty-
two of this act.

Tax on sample merchants.

32. The specific license tax for the privilege of selling by
sample, card, description, or other representation, shall be
two hundred and fifty dollars, and any sample merchant who
shall permit any person, except a duly authorized agent or
salesman, to sell under his license otherwise than for his
exclusive use and benefit, shall pay a fine of fifty dollars for
each offence. No agent or salesman shall be permitted to
sell, or offer to sell, as aforesaid, except he have with him at
the time the license granted to the person for whom he acts,
and a euly executed power of attorney from said person con-
stituting him his agent or salesman for the time being. Addi-
tional salesmen may be allowed under the following restric-
tions: For each additional agent or salesman, employed to
sell as aforesaid, there shall be an additional tax of fifty dol-
lars; and the said additional agent or salesman shall not be
permitted to sell, or offer to se]l, as aforesaid, except he have
with him at the time, a copy of the license granted to the per-
son for whom he acts, duly certified to by the clerk of the
court from which the license was issued, under the seal of said
court, and certificate from the treasurer of the county, city,
or town wherein the license was obtained, and that the addi-
tional tax required by this act has been paid; which said
certificate and power of attorney shall be exhibited when-
ever required by any officer of the law or private citizen.
Sales of wine, ardent spirits, malt liquors, cider, or any mix-
ture of any of them, by sample, shall be limited to sales by
wholesale; and any person who desires to sell wines, ardent
spirits, malt liquors, cider, or any mixture of them, by sam-
ple, may do so upon paying the same specific license tax that
is required to be paid by the wholesale liquor merchant.
This section shall not be so construed as to prevent any
planter from selling all tobacco raised by himself, by sample
or otherwise. Nothing in this or the preceding section shall
be construed to require any licensed merchant or manufactu-
rer who has paid a license tax of not less than two hun-
dred and fifty dollars, to.pay an additional tax for selling, or
offering to sell, by sample, either by himself or agents; and
any sample merchant who shall hire his license to another,
or allow the use of the same to any other person, firm, or
corporation, shall forfeit such license, and the person, firm, or
corporation so using such license shall pay a fine of two hun-
dred and fifty dollars for each offence; and any person, firm,
or corporation who may be found using a license not granted
by the officers authorized by this act to issue such license,
and any person, firm, or corporation using any such license
in this state which was issued or obtained out of this state,
and which is ascertained to be fraudulent, such person, firm,
or corporation shall be deemed guilty of a misdemeanor,
and on conviction, shall be fined two hundred and fifty dol-
lars and imprisoned for one year: and provided further, that
this section shall apply alike to resident and non-resident
sample merchants.

Sale by pedlars.

33. 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 other-
wise, shall be deemed to be a pedlar; and any person licensed
as a pedlar may sell any personal property a merchant may
sell, or he may exchange the same for other articles; and
whenever a license is granted toa pewar to sell such goods,
wares, or merchandise, his license shall be valid for one year
from date of its issue, and shall confer authority to sell at
any house or place within the county or corporation in which
the license was granted. Any pedlar who 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 hundred dollars
for each offence; and any person selling or offering to sell as
a pedlar, shall exhibit his license, on the demand of any citi-
zen of the county or corporation in which he sells or offers
to sell or barter; and upon his failure or refusal to do so, he
shall be subject to the penalties of peddling without a license.
This section shall be construed to include persons engaged in
peddling lightning rods.

Tax on pedlars.

34. The specific license tax on every person for the privi-
lege of peddling and bartering in any county or corporation,
shall be fifty dollars. Any person who desires to obtain a
license under this section, to sell throughout the state, may
be allowed to do so upon the payment of a specific tax of
two hundred and fifty dollars. If the license shall be used
out of the county or corporation wherein it is issued, it
shall in all cases be authenticated by the certificate of the
clerk of the county or corporation aforesaid, with the seal of
the court affixed, as provided in the case of sample merchants.
35. No person shall sell or barter the right to manufacture
or use any machinery or other thing patented to any person
or company, under the laws of the United States, without
first having obtained a license therefor from some commis
sioner of the revenue of a county, city, or town; which
license shall grant the privilege of selling anywhere in the
state. But if used out of the county or corporation where
granted, shall be authenticated by the certificate of the clerk
of the court of the county or corporation where granted.
that the person signing the same is really the commissioner
of the revenue, and that his signature is believed to be genu-
ine. A separate license shall be required on each patented
thing of which the right to make or use is sold; but any
person owning the state right for any patented thing may
sell 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 persons violating the provisions of this sec-
tion, 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.

36. 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.

37. No person shall, without a license authorized by law,
act as agent for the sale of lands, or act as book agent, or as
agent to sell, or to offer for sale, fertilizers, whether mant-
factured in this state or not, or take orders for such fertili-
zers, On commission or otherwise.

What constitutes a land agent ; what he may sell.

38. Any person licensed as a land agent may sell any land
in this commonwealth entrusted to him for sale, and shall
ay such tax on such sales, or on the commission charged
or such sale, as the legislature may from time to time
impose. Any person selling land, or offering to sell the same,
who is not an auctioneer, or who has not the fee simple title,
or any other less estate therein, shall be held to be a land
agent; but this section shall not be construed to prevent any
person not engaged in the business of selling land for com-
pensation, from sel'ing without license any lands for the sale
of which he has a duly authenticated power of attorney.
or any violation of this section, the Person offending shall
ay a fine of not less than one hundred dollars nor more

han five hundred dollars for each offence.

Tax on a land agent.

39. The specific license tax upon a land agent shall be fifty
ollars, and one-fourth of one per centum on amount of sales:
rovided that where there is a firm of land agents doin
yusiness at one locality, said tax shall be on the firm, an
1ot on each member thereof.

Book agents.

40. Any person, other than a licensed merchant, who shall
eceive subscriptions for, or shall in any manner furnish
1ewspapers, books, maps, prints, pamphlets, or periodicals,
rinted or published beyond the limits of this state, shall be
leemed to be a book agent. Any person desiring to dis-
Tibute or sell any religious books, newspapers, pamphlets,
or periodicals, may apply to the judge of the county or cor-
poration court in which he may desire to distribute or sell
yhe same, and such judge, upon being satisfied that the per-
son applying is of good character and a proper person in
whom to confide the trust of selling or distributing such
books, may direct the commissioner to grant him a license,
with a nominal tax only. Any person violating the pro-
visions of this section shall pay a fine of not less than fifty
dollars nor more than one hundred for each offence.

Tax on book agents.

41. The specific tax upon a book agent shall be ten dol-
lars; but the court of the county or corporation may reduce
or dispense with this tax in the cases mentioned in section
forty of this act.

Agents for the sale of fertilizers.

42. Any person who shall sell or offer for sale, fertilizers,
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 sale of fertilizers, and shall
not act as such without 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 sepa-
rate license shall be required from any agent or employee
who may sell, or offer to sell, such articles for another. For
any violation of this section, the person offending shall pay
a fine of not less than fifty dollars, nor more than one hun-
dred dollars for each offence.
43. The specific license tax upon an agent for the sale o
any fertilizers, shall be ten dollars; and this tax shall give to
any party, licensed under this section, the right to sell the
same within the county orcorporation in which he shall take
out his license; and if he shall sell, or offer to sell, the same
in any other of the counties or corporations of this state, he
shall pay an additional tax of five dollars in each of the
counties or corporations where he may sell or offer to sell
the same.

Auction sales ; who may sell without a license.

44, No person shall sell at auction or public outcry, either
with or without compensation, without a license, except in
the following cases, to-wit: .

First. The estate of a decedent may be sold by the per-
sonal representative, or his agent, according to law, or the
provisions of the will.

Second. Property conveyed by deed of trust, or decreed
or ordered to be sold by a court, may be sold according to
the deed, decree, or order.

Third. Any person may sell the agricultural products of
this state, arising from his own or other labor, under his con-
trol, or his real or personal estate, not purchased or sold on
speculation. |

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

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

Auctioneer’s account of sales.

45. An auctioneer shall keep an account of sales made by
him, otWer than those made under section forty-four, show-
ing the aggregate amount thereof; and whenever required
by a commissioner of the revenue, shall render an account
for taxation of all his sales for the period required by law to
be stated, and shall sign and answer all such interrogatories
respecting such sales as may be propounded to him in pur-
suance of law. Such accounts, statements, and answers shall
always be on oath.

What an auctioneer may do.

46. An auctioneer may conclude the sale of anything he is
authorized to sell, nt a certificate or other evidence of the
same, and receive the money ; but no auctioneer shall author-
ize or permit any person whatever to sell any property of
any description whatever, under and by virtue of his license,
except the person so authorized or permitted is actually and
bona fide in the employment of such auctioneer, and is actu-
ally and bona fide a resident of this state at the time of such
employment, and the commissions on such sales are actually
and bona fide for the benefit of such auctioneer; and no
license shall be construed to authorize the holder to sell at
more than one regular establishment; but an auctioneer may
sell public stocks, houses, lots, and furniture, or ships or ves-
sels, on the premises where the same may be, or at the
exchange or the store of a regular licensed merchant of this
state, declining business, or goods in the original form and
packages as imported, and bulky articles, such as have been
usually sold in warehouses, or in the public streets, or on the
wharves, or at such other places as shall be desired by the
owner or importer of such bulky articles or imported goods.
If any auctioneer shall violate any of the provisions of this
section, he shall forfeit and pay for every offence twenty dol-
lars, 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.

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

General auctioneers; what they may sell.

48. 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 scll wine, ardent spirits,
malt liquors, or any mixture thereot, unless and until he
mall have obtained a license therefor in the mode prescribed

y law.

Tax on general auctioneers.

49. The specific 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, fwo dollars for every thousand above
the number; but said specific tax shall, in no case, exceed
one hundred and thirty dollars. And he shall pay an addi-
tional 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 spirits, malt liquors, or any mixture thereof, he shall
pay a tax of one-half of one per centum on the amount of
sales, to be ascertained and charged as his other sales are
ascertained and charged.
50. Any person licensed as a real estate auctioneer may
sell at auction, or privately, any real estate in this common-
wealth entrusted to him for sale: provided that no such auc-
tioneer shall be allowed to negotiate loans upon a mortgage
of real estate, or otherwise, without taking out an additional
license therefor. If a tax shall be imposed on the amount of
the sales, the taxable sales shall be construed to embrace all
sales of real estate made by such auctioneer, whether such
sales be by public outcry or made privately. For any viola-
tion of this section, the person offending shall pay a fine of
not less than one hundred dollars nor more than one thousand
dollars for each offence.

Tax on real estate auctioneers.

51. The specific license tax on a real estate auctioneer to
sell, shall be fifty dollars; and if the place of business is in 4
city or town containing, when assessed, a population exceed-
ing five thousand inhabitants, one hundred dollars; and he
shall pay an additional tax of one-tgurth of one per centum
upon the amount of sales, to be ascertained and charged as is
provided in the case of liquor merchants; and for the privi-
ege of negotiating loans upon real estate, he shall pay an
additional tax of fifty dollars.

Junk dealers, canvassers, and so forth.

52. No keeper of a shop for the purpose herein mentioned.
or master of a vessel, or other person, shall, without a license
authorized by law, purchase, sell, barter, or exchange any
kind of second-hand articles, junk, rags, old metals, or other
commodities. The place at which such business may be
conducted, shall be kept open for the purchase or sale of any
of the articles mentioned aforesaid. Nor shall any purchase
be made by such persons, or by any person qr persons for
them, except between the heurs of sunrise and sunset of
each day. Every person receiving 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
provisions of this act. Nor shall any person canvass such
county, city, or town, or any part théreof, 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 of this sec-
tion shall pay a fine of not less than fifty dollars nor more
than one hundred dollars for each offence. Nothing con-
tained in this section shall be construed or operate to pre-
vent any person keeping a foundry from exchanging his new
castings for old castings: provided that nothing in this sec-
tion shall be construed to prevent any regularly licensed
merchant in the conntry, or in towns having a population of
two thousand or less, from buying or trading for rags, old
iron, or other articles of junk, unless there be a regularly
licensed junk dealer within three miles of his place of busi-
ness; such merchants to be subject at all times to the same
conditions of inspection as a regular junk dealer.

Tax on junk dealers.

53. 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 dealers, or for sale to a junk
dealer, shall be one-half of the tax imposed by this section
on such junk dealers.

Tobacco auctioneers.

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

Tax on tobacco auctioneers.

55. 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.

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

Common criers.

57. 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 a sale or title to the pur-
chaser. He may receive.for his services a stated compensa-
tion, but he shall not receive any commission or percentage
on the amount of the sale, nor any specific or contingent
interest in the sale as a compensation for his services, di-
rectly or indirectiy. For any violation of this section, the
person offending shall pay a fine of not less than fifty dollars
nor more than five hundred dollars for each offence.

Tax on common criers.

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

Ship-brokers, stock-brokers, and private bankers.

59. No person, bank, or corporation shall, without a license
authorized by law, act as a ship-broker, stock-broker, or pri-
vate banker. Any person engaged in the management of
business matters occurring between the owners of vessels
and the shippers or consignors of the freight which they
carry, shall be deemed to be a ship-broker. Any person,
bank, or corporation that deals in coin, foreign or domestic,
exchange, government stocks, or other certificates of debt or
shares in any corporation or chartered company, bank-notes,
or any other notes used as a currency, or to sell the same, or
any of them, on commission, or for other compensation, or
who negotiates loans upon real estate securities, shall
deemed to be a stock-broker. A stock-broker shall have the
right to buy and sell for profit, or to sell on commission, the
coin, exchange, stocks, certificates of debt, shares in char-
tered companies, bank-notes, and notes used as a currency as
aforesaid, and may sell either privately or by auction, and
also negotiate loans upon real estate securities. Any person,
bank, or corporation engaged in the business of receiving
money on deposit, or in lending or advancing money, or in
negotiating loans on any class of securities, or in discount-
ing, buying, or ne negotiable or other paper or credits,
whether at an office kept for the purpose, or elsewhere, shall
be deemed to be a private banker, and in the latter case the
tax shall be paid for the additional privilege of private bank-
ing. Any person, bank, or corporation violating the provi-
sions of this section shall pay a fine of not less than one hun-
dred dollars, nor more than five thousand dollars for each
offence.

Tax on ship-brokers.

60. The specific license tax on a ship-broker shall be
twenty dollars.
61. The specific license tax on a stock-broker shall be one
hundred dollars, but in towns of less than ten and more than
five thousand inhabitants shall be one hundred and fifty dol-
lars, and in towns in excess of ten thousand inhabitants shall
be two hundred and fifty dollars, for each office or place of
business kept for that purpose; and the specific licenso tax
on a private banker shall be fifty dollars, on a capital of five
thousand dollars or under; one hundred dollars, on a capital
from five to ten thousand dollars; one hundred and fifty dol-
lars, on a capital from ten to twenty thousand dollars; and
two hundred and fifty dollars, on a capital of over twenty
thousand dollars and under thirty thousand dollars; and an
additional tax of five dollars per thousand on every thousand
dollars in excess of thirty thousand.

Pawn brokers.

62. No person shall, without a license authorized by law,
lend money or other thing for profit, for or on account of
personal property deposited with the lender in pledge. Any
person who shall in any manner lend or advance money as
aforesaid, on the pledge and possession of personal property,
shall be held to be a pawn-broker. Any person making a
pledge of property as aforesaid, for money loaned or ad-
vanced, who shall not pay or return the money so loaned or
advanced within sixty days after the date fixed for the return
or payment of the money, shall forfeit his right to redeem
the property pledged. After such person shall have forfeited
his right to redeem the property, the pawn-broker may cause
said property to be sold at auction by any licensed auctioner.
The expenses attending the sale shall be paid out of the pro-
ceeds of sale; and if any surplus arise from the sale, after
satisfying the money advanced, with the interest and costs
which may have accrued, such surplus shall be paid over to
the person depositing the property as aforesaid. Any per-
son acting as a pawn-broker without a license, shall pay a
fine of not less than fifty dollars, nor more than five hundred
dollars for each offence. . °

Tax on pawn-brokers.

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

Commercial brokers and insurance brokers.

64. No person shall, without a license authorized by law,
act as commercial broker. Every person who negotiates the
purchase and sale of promissory notes, or who negotiates
loans upon any class of securities, unless he be a stock-broker
or private banker, or who negotiates the sale of merchandise,
without having possession or control of it as commission
merchants have, shall, for the purposes of this section, be
deemed a commercial broker. No person shall, without a
license authorized by law, act as insurance broker. Every
person, not being a licensed insurance agent, or the employee
of such agent, who shall solicit for compensation, directly or
indirectly, to be derived therefrom, any fire, marine, or life insu-
rance, either on account of any person desiring to effect any
such insurance, or of any insurance company, shall, for the pur-
poses of this section, be deemed an insurance broker. Any
person acting as commercial broker or insurance broker,
without a license, shall pay a fine of not less than fifty dol-
lars, nor more than five Aundred dollars for each offence.

Tax on commercial brokers and insurance brokers.

65. The specific license tax on a commercial broker and on
an insurance broker, shall be two hundred and fifty dollars.

ScHEDULE C.

Ordinaries, boarding-houses, and so forth.

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

What constitutes an ordinary; tax on the license; how to be
estimated.

67. Any person who shall, for compensation, furnish lodging
and diet to travelers, sojourners, or boarders in his bouse, or
provender for a horse feeding in his stable, or on his land
(except a drove of live stock and persons attending it), and
sell by retail, wine, spirituous or malt liquors, or any mixture
of any of them, to be drunk in or at the place of sale, shall
be deemed to keep an ordinary, and shall constantly provide
the same with lodging and diet for travelers, and unless it
be dispensedewith by the court, with stabling and provender
or pasturage, and provender for their horses. A license to
keep an ordinary shall not be construed to authorize the sale
of wine, spirituous or malt liquors, to be drunk elsewhere
than in or at such ordinary, unless authorized by an: addi-
tional license, and the payment of an additional tax. The
tax on an ordinary may be determined by the actual rent of
the house and furniture, and may exceed such rent; and if
it is not rented property, the commissioner shall determine
the tax by what the probable rent would be; and the commis-
sioner may require the proprietor or tenant to state, on oath,
what is the amount of such rent, or what would be a fair
rent therefor. And if the said proprietor or tenant refuse to
state the same, when so required, he shall pay a fine of three
hundred dollars. Any person who shall keep an ordinary
without a license, shall pay a fine of not less than thirty
dollars nor more than one hundred dollars for each day he
may continue the same; but where the ordinary shall be
kept open but for a part of the year, the tax shall be appor-
tioned according to the time that it is kept open.

Tax on ordinaries.

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

What constitutes private entertainment.

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

Tax on private entertainment.

70. The specific license tax on any person to engage in the
business of keeping a house of private entertainment shall
be five dollars, and an additional tax on the annual rent
over one hundred dollars, to be assessed in the manner and
at the rate provided in section sixty-eight of this act.
71. Any person who shall furnish for compensation board
or lodging, or both, to any number of persons exceeding five.
for a period as long as one week, shall, if he be not the
keeper of an ordinary or house of private entertainment.
according to the provisions of this act, be deemed to keep s
boarding-house. The tax thereon shall be a specific tax for
the privilege 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 ascer-
tained. Any person who shall keep a boarding-house, with-
out a license, shall pay a fine of not less than five dollars,
nor more than twenty dollars, for each day he may keep the
same.

Tax on boarding-house.

72. The specific license tax on any person to engage in the
business of keeping a boarding-house shall be five dollars.
and an additional tax of one per centum on the annual rent
over one hundred dollars, to be ascertained as provided in
the sixty-eighth section of this act.

What constitutes an eating-house.

73. Any person who shall cook or otherwise furnish for
compensation, diet, or refreshment of any kind, for casual
visitors at his house, and sold for consumption therein, and
who is not the keeper of an ordinary, house of private enter-
tainment, or boarding-house, shall be deemed to keep an eat-
ing-house; but the refreshments herein named shall not con-
sist of wines, spirituous or malt liquors, or a mixture of any
of them. The proprietor of such licensed eating-house may
be licensed to retail wine, spirituous or malt liquors, to be
drunk at such eating-house. Such license shall be granted
upon the certificate of the court of the county or corpora-
tion, 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 dol-
lars for each day he may keep the same.

Tax on eating-house.

74, 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 spir-
ituous or malt liquors, to be drunk at such eating-house, if
the same be in the country, or in a town of a population less
nan two thousand, he shall pay an additional tax of fifty
Ollars; but if the same be in a town or city with a popula-
ion exceeding two thousand, the license shall be one hun-
red dollars, and an additional tax of eight per centum on
he annual rental value over one hundred dollars and under
me thousand dollars per annum; and on the annual rental
alue in excess of one thousand dollars and under two thou-
and dollars, five per centum; and a tax of three per centum
ipon the annual rental value in excess of two thousand dol-
ars.

What constitutes a bowling saloon.

75. Any person who shall keep a saloon for the reception
fF company to play at bowls, shall be deemed to keep a
20wling saloon. Any person who shall keep a bowling saloon
without a license, shal pay @ fine of not less than fifty dol-
ars, nor more than one hundred dollars for each day he may
xeep the same.

Tax on bowling saloon.

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

What constitutes a billiard: saloon.

77. 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.

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

What constitutes a bagatelle saloon.

79. Any person who shall keep a saloon wherein there is
a table at which to play at bagatelle, shall be deemed to keep
a bagatelle saloon. And if a tax is imposed upon the tables
kept therein, the same shall be on every table in excess of
one, capable of being used for that purpose and kept therein,
whether used or not. Any person who shall keep a bagatelle
table without a license, shall pay a fine of not less than fifty
dollars nor more than one hundred dollars for each day he
may continue the same. _

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

Tax on bagatelle saloon.

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

ScHEDULE D.
T heatres.

82. No person shall, without a license authorized by law,
exhibit for compensation any theatrical performance or any
erformance similar thereto, panorama, or any public per-
ormance, or exhibition of any kind, lectures, literary read-
ings, and performances, except for benevolent or charitable
urposes. Whenever a theatrical performance shall be
icensed, the actors acting thereat under the license, shall be
exempt from a tax; but unless the performance shall be so
licensed, each person engaged therein shall be liable to the
penalty for the violation of this section. Every license and
tax thereon shall be for each performance; but a license for
a theatrical performance or panorama may, if the person a
lying for the same desire it, be for the term of one week.
t shall be lawful for the commissioner of the revenue to
attend any such exhibition, to ascertain the number of per-
sons who may be present. The person licensed shall also
keep an account of the number of persons present and the
amount of gross receipts, 80 as to enable him to render a
statement thereof on oath. For any violation of this sec-
tion, every person so offending, shall pay a fine of not less
than fifty dollars nor more than five hundred dollars for each
offence.

Tax on theatres and panoramas.

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

85. Every show, exhibition, or performance, such as is
prescribed in the next preceding section, whether under the
same canvas or not, shall be construed to require a separate
license therefor, whether exhibited for compensation or not;
and upon any such show, exhibition, or performance being
concluded, so that an additional fee for admission be charged,
in lieu of a check authorizing the holder to re-enter without
charge, it shall be construed to require an additional license
for any further or other show, exhibition, or performance.
If a tax shall be imposed for the persons attending the show,
exhibition, or performance, the persons attending, shall be
ascertained in a manner similar to the mode prescribed by
this act in respect to persons attending theatrical perform-
ances. For every violation of this section, the person so
offending shall pay a fine of not less than fifty dollars nor
more than one hundred dollars for each offence.

Tax on shows, circuses, and menageries.

86. The specific license tax on every show, circus, or
menagerie, shall be, for each day, twenty dollars, in a town
of less than one thousand inhabitants, or in a county, and
not within five miles of a city or town having one thousand
inhabitants and upwards. The specific license tax on every
show, on each performance of every circus, and on the exhi-
bition of a menagerie, shall be fifty dollars, if in a city or
town having more than one thousand and less than ten
thousand inhabitants, or within five miles thereof; if in a
city, or within five miles of a city of more than ten thousand
inhabitants, one hundred dollars. And in addition to the
specific tax aferesaid, there shall be a tax of five per centum
of the gross receipts derived from such show, circus, or
menagerie.

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

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

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

Public rooms.

89. No person shall, without a license authorized by law,
charge for the use of any house in a city or town, or in any
manner receive compensation for the use of the same, while
used or employed to exhibit therein any theatrical pertorm-
ance, lecture, concert, or any other exhibition. Whenever
such charge is made, or compensation is demanded or
received for the use of such house, or any public rooms fitted
for the purpose, a license shall be obtained; but no license
shall be required of the proprietor or occupier of such house
or public rooms in a town containing less than two thousand
inhabitants. No license to use such house for such exhibi-
tions or performance shall be construed to exempt the house
from taxation as property. For any violation of this sec-
tion, the person so offending shall pay a fine of not less than
fifty dollars, nor more than one hundred dollars for each
offence.

Tax on public rooms.

90. The specific license tax on every proprietor or occu-
pier of a public theatre, or other rooms fitted for public
exhibitions, to use the same for compensation, shall be
twenty dollars.

ScHEDULE K.
Attorneys, physicians, and dentists.

91. 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.

92. Every attorney-at-law in addition to being licensed,
sworn, and admitted to prosecute or defend actions or other
proceedings in the courts of this commonwealth, on the
retainer of clients, shall obtain a revenue license; and no
person shall act as attorney-at-law, or practice law in the

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courts of this commonwealth, without a separate revenue
license. A revenue license to practice law in any county or
corporation, shall authorize such attorney to practice in all
the courts of this state without additional license. Any per-
sons violating the provisions of this section, shall pay a fine
of not less than thirty dollars, nor more than one hundred
dollars for each offence. Any person who shall appear before
any committee of either branch of the general assembly, and
for fee, reward, or compensation, shall speak, write, or print,
or use before them any argument for or against any measure
or proposition to be passed upon by the general assembly,
except counsel appearing in contested election cases, cases of
impeachment of public officers, or before committees ap-
pointed to investigate charges preferred against public offi-
cers, shall pay a license tax of one hundred dollars. Such
person may, by the chairman or any other member of any
committee, be required to state, on oath, whether or not he
has or expects to receive any fee, reward, or compensation
for services rendered or information furnished, upon any
measure of legislation before or to be brought before the
same. For any violation of this provision, the person so
offending shall be deemed guilty of a misdemeanor, and on
conviction thercof, shall be confined in jail not more than one
year, and fined not less than two hundred dollars.

Tax on attorneys-at-law.

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

Physicians, surgeons, and dentists.

94. No person shall practice as a physician, surgeon, or
dentist, for compensation, or sell any medicine, salve, lini-
ment, or compound of the like kind, whether he be the manu-
facturer thereof or not, without license, but a license to prac-
tice either profession, shall confer the privilege of practicing
in all the professions aforesaid; and a license granted to prac-
tice in any county or corporation, shall authorize such physi-
cian, surgeon, or dentist to practice in any of the professions
authorized throughout the commonwealth without additional
license. Any persons violating the provisions of this sec-
tion, or who shall practice in either professions named, with-
out a license, shall pay a fine of not less than thirty dollars,
nor more than one hundred dollars for each offence, and shall
be debarred from recovering any compensation of any such
services, by suit or warrant, in any of the courts of the com-
monwealth.
95. The specific license tax on every physician, surgeon,
or dentist, who has been licensed for less than five years, or
person who shall sell any medicine, salve, liniment, or com-
pound of the like kind, shall be ten dollars; and on every
physician, surgeon, or dentist, who has been licensed and

racticed for five years and more, shall be fifteen dollars; but
in cities or towns of five thousand inhabitants, or more, the
tax on physicians, surgeons, or dentists, shall be twenty-five
dollars: provided that no physician, surgeon, or dentist shall
be required to pay more than ten dollars, whose receipts are
less than five hundred dollars per annum.

Daguerrian artists.

96. 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 shall
be unlawful so to engage without a license. For every vio-
lation of this act, the person offending shall pay a fine of not
less than fifty dollars nor more than five hundred dollars for
each offence.

Tax on Daguerrian artists.

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

Stallions and jackasses.

98. No person shall, without a license authorized by law,
let to mares other than his own, any stallion or jackass.
Every license to the owner of a stallion or jackass shall
specify the name of such stallion or jackass, if any has been

iven. A license to the owner of any such stallion or jackass
or any county or corporation, shall authorize the stallion or
jackass to stand in any county or corporation without an
additional license. Any person violating the provisions of
this section shall pay a fine of not less than dhirty dollars
nor more than fifty dollars for each offence.
99. The specific license tax for letting to mares any stallion
or jackass shall be ten dollars.

Agents for renting houses.

100. 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: pro-
vi that administrators, guardians, executors, and other
fiduciaries, shall be exempt from the payment of the tax.
Any person engaged as an agent for renting houses as afore-
said, without a license, shall pay a fine of not less than fifty
dollars, nor more than one hundred dollars, for each offence.

Tax on agents for renting houses.

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

Labor agents.

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

Tax on labor agents.

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

Storage or impounding.

104, No person shall, without a license authorized by law,
keep for compensation any house, yard, or lot for storage or
impounding any goods, wares, or merchandise, including
wood, coal, lumber, lime, guano, marl, or any similar com-
modities, or any live-stock, or make, demand, or receive, in
any manner, compensation for storage or impounding. Any
person who shall demand or receive compensation for storage
or impounding as aforesaid, or who shall, in any manner,
violate the provisions of this section, shall pay a fine of not
less than fifty dollars, ncr more than five hundred dollars,
for each offence.
105. The specific license tax, to keep, for compensation,
any house, yard, or lot for storage, or a wagon yard, or other
impounding, shall be as follows: On every house the tax
shall be twenty-five dollars, except that in a city or town
whose population exceeds five thousand, the tax shall be
a dollars; and on every yard, wagon yard, or lot, ten

ollars.

Invery stables.

106. Any person who keeps a stable, or stables, 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-
out a license authorized by law, keep a livery stable. But
this section shall not be construed to prevent the keeper of
a licensed ordinary, or house of private entertainment, from
feeding the horses of travelers or guests stopping at such
ordinary or house of private entertainment. Any persons
violating the provisions of this section, shall pay a fine of
not less than thirty dollars nor more than one hundred dol-
lars for each offence.

Tax: on livery stables.

107. The specific license tax to keep a livery stable in the
country, and in towns of less than two thousand inhabitants,
shall be fifteen dollars; and in towns of two thousand inhab-
itants and over, shall be twenty-five dollars; and an addi-
tional tax of fifty cents for each stall therein. And herein
shall be included as stalls, such space as may be necessary
for a horse to stand, and in which a horse is or may be kept.
If the license be to keep a livery stable by proprietors of
public watering-places, and other places of summer resort,
or any other person at such places, and is for six months or
less, the tax thereon shall be one-half the rates above specified.
The specific license tax to a person for the privilege of run-
ning a single hack shall be ten dollars.

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

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

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

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

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

110. Qut of all interest which shall be due and payable at
the treasury, on bonds of the state (whether the same be
funded or unfunded), there shall be retained a tax equal in
amount to forty-five cents on the one hundred dollars market
value of the bonds from which said interest is derived, as of
the first day of April of each year; and such bonds shall be
exempt in the hands of the holders thereof, from the prop-
erty tax imposed by the state. Nothing in this section shall
be construed to exempt state bonds from assessment for local
taxation. .

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

Tax on persons selling or offering to sell sewing machines and
accessories.

112. First. No manufacturer or other person, whether he be
licensed as a pedlar, merchant, or sample merchant, or not,
shall canvass any county or corporation for the purpose of
selling, or offering to sell, or shall actually sell or deliver
sewing machines and accessories, unless he be licensed as
hereinafter provided.

Second. Any manufacturer or person desiring the privilege
of selling or offering to sell, or of selling and delivering, sew-
ing machines and accessories of any one manufacture
throughout the commonwealth, shall apply to the auditor of
public accounts for a license, and it shall be the duty of the
auditor of public accounts, upon the payment of the license tax
of two hundred dollars, without any additional state, county, or
corporation tax, to grant such privilege. The name of the
manufacturer shall be stated in the license, and such license
shall be a personal privilege to the manufacturer or person
to whom it is granted, and shall not be transferable ; but such
manufacturer or person so licensed, may obtain from the au-
ditor of public accounts separate certificates for as many
agents as any such manufacturer or person may desire to
employ in the selling, or offering to sell, or selling and deliv-
ering, sewing machines and accessories, upon the payment of
five dollars for each additional certificate, and such certificate
shall state the name of the sewing machine, and shall entitle
such agents to sell, and offer to sell, and to sell and deliver,
sewing machines and accessories named in such certificate
throughout the commonwealth. Any licensed merchant may
sell, or offer to sell, or deliver throughout the commonwealth.
sewing machines and accessories, purchased by him from any
manufacturer or agent, who has taken out a license to sell
sewing machines and accessories throughout the commot-
wealth: provided such merchant shall be furnished a certit-
cate from the auditor of public accounts as hereinbefore pro-
vided; but no separate license tax shall be required trom any
person licensed under this section in order to authorize such
person to sell the said accessories of any manufacturer.

Third. Any person other than those licensed under the
foregoing section, desiring the privilege of canvassing any
county or corporation, for the purpose of selling, or offering
to sell, sewing machines and accessories, shall apply to the
commissioner of the revenue, for such county or corporation,
for such privilege; and upon the granting of such license,
and the payment of twenty dollars to the treasurer of such
county or corporation, he shall have the privilege of selling.
offering to sell, and of selling and delivering sewing machines
and accessories of any one manufacture in such county or
corporation. Any such person, so licensed, may obtain the
like privilege in any other county or corporation, upon the
production to the commissioner of the revenue of such other
county or corporation, of his license to sell as aforesaid, and
upon the payment of the sum of ten dollars to the treasurer
of such other county or corporation. Such license shall
state the name of the sewing machine to be sold, and shall
be a personal privilege to each manufacturer, person, or
agent, and shall not be transferable; but no separate license
tax shall be required from any person licensed under this
section, in order to authorize such person to sell the said
accessories of any manufacturer.

Fourth. There shall be no abatement from the said tax on
the license to sell sewing machines and accessories, if the
same be exercised for less than one year: provided that ail
licenses issued under this act previous to first of May, eigh-
teen hundred and eighty-two, shall extend to the first of
May, eighteen hundred and eighty-three, after which time
all licenses so issued shall expire on the thirtieth day of
April of each successive year. But this section shall not
apply to licenses already issued, which expire upon the thir-
tieth day of April, eighteen hundred and eighty-two.

Fifth. Any manufacturer, pereon, or agent, selling or offer-
ing to sell, sewing machines and accessories, without havin
obtained the license or certificate hereinbefore required, sh
be deemed yvuilty of a misdemeanor, and upon conviction
thereof, shall be fined not less than one hundred dollars, nor
more than five hundred dollars.

Sixth. Nothing in this act shall apply to licensed auction-
eers selling second-hand sewing machines, or to officers of
the law under legal process, nor prevent any person licensed
under this act, from dealing in second-hand sewing machines
of any manufacture, which have become second-hand by
having been sold and used in this state previous to the pas-
sage of this act, or those which may become second-hand
machines after having been sold under the provisions of this
act.

Agents for sale of manufactured articles by retail other than sew-
ing machines.

113. Any person who shall sell or offer for sale manufac-
tured articles or machines, by retail, other than sewing ma-
chines, unless he be the owner thereof, and taxed as a merchant
or takes orders therefor, on commission or otherwise, shall
be deemed to be an agent for the sale of manufactured arti-
cles, and shall not act as such without taking out a license
therefor. No such person shall, under his license, as such,
sell or offer to sell such article through the agency of an-
other; but a separate license shall be required from any
agent or employee, who may sell or offer to sell such article
for anothcr. For any violation of this section, the person
offending shall pay a fine of not less than fifty dollars, nor
more than one hundred dollars for each offence.

Tax on agents for the sale of manufactured articles by retail
other than sewing machines.

114. The specific license tax upon an agent for the sale
of manufactured articles or machines other than sewing
machines, shall be fifteen dollars, and this shall give to any
party licensed under this section, the right to sell the same
within the county or corporation in which he shall take out
his license; and if he shall sell or offer to sell the same in an
other of the counties or corporations of the state, he shall
pay an additional tax of five dollars in each of the counties
or corporations where he may sell or offer to sell the same.

115. All taxes assessed by this act upon licenses, shall be
paid in lawful money of the United States before the person
applying for said license shall be entitled to receive the same.

116. Phis act shall be in force from its passage.