Chap. 450.—An ACT to provide for the assessment of taxes on persona,
property, and incomes, and imposing taxes thereon for the support of
the government and public free s-hools, and to pay the interest on the
public debt, and to provide for the mode of applying for licenses to
transact any business in this state, and prescribing the amount to be
paid as a condition precedent to the right to transact such business.

Approved March 15, 1884.
CHAPTER I.

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 gencral provisions
in relation to commissioners of the revenue and the assess-
ment of taxes on persons, property, income, licenses, and so
forth, approved April twenty-first, eighteen hundred and

ei¢hty-two, and on the persons and subjects required to be
listed by chapter one of this act, and on business or other
subjects not required to be listed, but to be taxed, shall for
the year commencing on the first day of February, eighteen
hundred and eighty- four, and each year therealter, be as fol-
lows:

Taxes on Lands and Lots.

2. On tracts of land and lots, and the improvements there-
on, not exempt from taxation, there shall be a tax of thirty
cents on every hundred dollars of the assessed value thereof,
the proceeds of which shall be applied to the support of the
government, and a further tax of ten cents on every hundred
dollars of the assessed value thereof, 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 schedule A shall
be as follows, to-wit:

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

0 pay capitation tax.

cond. The number of colored male inhabitante 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 capita-
tion tax. ‘
5. Upon every male person, as classified in this schedule,
over the age of twenty-one years, not exempt trom 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 tollows:

Personal Estate.

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

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

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

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

Fitth. The aggregate number and value of all pleasure-
carriages, staye-coaches, carts, wagons, carry-logs, spring-
wagons, carryalls, gigs, buggies, sleighs, and vehicles of like
kind, to either of those enumerated.

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

Seventh. The aggregate value of all tools of mechanics.

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

Ninth. The aggrevate value of all mineral productions.

Tenth. The ager evate 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 Jand 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.

Ffteenth. The aggregate value of gold and silver plate,
plated ware, diamonds, cameos, or other precious stones, or
precious met tals, used as ornaments, or jewelry not including
such subjects ay are embraced in any other number of' this
schedule.

Sixtcenth. The aggregate value of all grain, tobacco, and
other agricultural productions in the hands or possession,
legal or “constructive e, of a purchaser.

‘Seventeenth. The ageregate 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 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
agyvregate marketable value of all other personal property
not specifically enumerated in this or other schedules, and not
exempt from taxation: provided that grain, tobacco, and
other agricultural productions, in the hands of a producer of
the same, are hereby declared exempt from taxation as pro-
perty under this schedule.

Eighteenth. The aggregate value of all shotguns, rifles,
muskets, and other firc-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 tor taxation.

Tax on Personal Property.

7. On all personal property mentioned in this schedule,
there shall be a tax of thirty cents on every hundred dollars
value thereof, the proceeds of which shall be applied to the
support of the government, and a further tax of ten cents on
every hundred dollars value thereof, which shall be applied
to the support of the public free schools of this 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 in the aggregate of all bonds, notes, and other evi-
dences of debt, due and payable to such persons, in excess of
one hundred dollars, the amounts of such bonds, notes, and
other evidences of debt under one hundred dollars each, to
be given in under oath, in the aggregate, the solvency of
which, in cases of doubt, as well as the value thereof, shall be
determined by the said commissioner; which said list shall
be signed by the commissioner and tax-payer, including bonds
due from railroad and canal compamtes, bonds of counties,
cities, and towns, and bonds of other states and corporations;
demands and claims, however evidenced, owing or coming to
such person, whether due or not, from debtors residing out
of, or within this state or country, whether secured by deed
of trust or by judgment or not, deducting from the aggregate
amount thereof, all such bonds, demands or claims, not other-
wise deducted, owing to others from such person as principal
debtor, and not as guarantor, endorser or surety. The ag-
gregate of principal, interest and oxchange shall constitute
the amount of a bond, demand orclaim due and payable, and
the principal with interest rebated when the amount of the
bond, demand or claim, bears no interest, shall constitute the
amount of the bond, demand or claim, not yet due and paya-
ble. But no bond, demand or claim, constituting a part of
the capital, as defined in chapter one of this act, of a business
done out of this state, shall be included in this section. If
any person, firm or 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 chapter one of
this act, the same shall not be recoverable by action at law
or suit in equity before any of the courts of this common-
wealth, 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 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 pay-
ment of taxes.

Second. Heshall 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,
and the value of all capital loaned, used or employed in busi-
ness 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 shall not be held to be cap-
ital, but shall be listed and taxed as property, and not as
capital.

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

Fifth. He shall ascertain from each person residing in his
district, city or town all money on deposit to the credit of
such person with any bank, or other corporation, or firm, or
person.

Sixth. He shall ascertain from each person residing in his
district. city or town the aggregate amount of money and
the value of principal and interest of personal estate and
credits under his control as court receiver or commissioner in
pursuance of any order, judgement or decree of any court as
gent, guardian or other fiduciary. And it shall be the duty
of the clerks of courts to furnish commissioners with a list of
all evidences of debts under the control of courts, receivers
or commissioners, as evidenced by decrees of the courts.
Seventh. He shall ascertain the amount of any money and
the value of any personal estate or credits deposited to the
credit of any suit and not in the hands of a receiver.
Eighth. He shall ascertain the value of all toll-bridges,
turnpikes and ferries in his district other than steam-ferries.

Taxes on Personal Property in Choses in Action, and so forth,
and Toll-bridges.

9. Onall personal property in choses in action, and so forth,
and toll-bridges, turnpikes and ferries, and moneys or cur-
rency as embraced in this schedule, there shall be a tax of
thirty cents on every hundred dollars value thereof, the pro-
ceeds of which shall be applied to the payment of expenses
of the government; and a further tax of ten cents on every
hundred dollars of the value thereof, which shall be applied
to the support of the public free schools of this state.

SCHEDULE D.

10. The classification and numbers, under schedule D, shall
be as follows, to-wit: He shall ascertain from each person in
his district the uggregate amount of income in excess of six
hundred dollars, whether received or due, though not received
within the year next preceding the first of February in each
year, except salaries of officers of the state, payable at the
treasury, the tax on which shall be collected at the time the
salary is audited and .paid; at which time also the auditor
shall deduct all indebtedness of such officer. The word “in-
come” shall include all rents, salaries, interest upon notes,
stocks, bonds, or other securities not otherwise taxed, of
whatever description, of the United States, or any other state
or county, or any corporation, company, partnership, firm or
individual, collected or received during the year, less the
interest due and paid by said person during the year; the
amount of all premiums on gold, silver, or coupons; the
amount of sales of live stock, and meat of all kinds, less the
value thereof at the time of the assessment of the same:
provided the said value has heretofore been taxed as capital ;
the amount of sales of wood, butter, cheese, hay, tobacco,
grain, or other vegetable, agricultural, or other production
grown or produced by said person: provided that the amount
derived by the producer from the sale of any agricultural
production during the preceding year, whether the same was
grown during the preceding year or not, shall be assessed and
taxed as income; all other gains and profits derived from any
source whatsoever, and the shares of the gains and profits of
all companies, whether incorporated or partnership, of any
person who would be entitled to the sameif divided, whether
said profite have been divided or not: provided, that in addi-
tion to the sum of six hundred dollars as aforesaid, there sball
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, ditches, fences, taxes and rents;
all fertilizers, clover or other seed purchased and used by any
person who cultivates land, except sums paid out for improve-
ments, new buildings and betterments made to increase the

ralue of property or estate: and provided further, that only
one deduction of six hundred dollars shall be made from the
ageregate income of any family, except that guardians may
muke a separate deduction of six bundred dollars in favor of
each ward out of income coming to said ward.

Tac on [neome.

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 Wills and Administrations.

12. On the probate of every will or grant of administra-
tion, not exempt by law, there shall be a tax of one dollar,
where the estate passing by such will or coming into the
hands of such administrator shall not exceed one thousand
dollars, and for every additional one hundred dollars, or frac-
tion of one hundred, an additional tax of ten cents; and no
one shall be permitted to qualify and act as executor or ad-
ministrator until said tax shall have been paid. When 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.

13. 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
fifty cents; where the consideration of the deed, or value of
the property conveyed exceeds three hundred dollars. and
does not exceed one thousand dollars, the tax shall be one
dollar; and where the same exceeds 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 three hundred dollars; but
any deed, will, or contract may be recorded in the same office
when the records containing such deed, will, or contract has
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
fifty cents, and on deeds of trust or mortueaves the tax shall
be assessed and paid upon the amount of bonds or other
obligations secured thereby: and provided further, that on
deeds of trust or mortgages upon the works and property of
railroad and other internal improvement companies lying
partly in this state and partly in another state, the tax shall
be upon such proportion of the consideration as the portion
of the line, property and works of such company in this state
bears to the whole of the line, property and works of such
company conveyed by such deed: and provided further, that
no tax shall be collected for the recordation of papers au-
thorized by the act approved twelfth of 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 partition among joint tenants, tenants in common, or
coparceners, the tax shall be fifty cents.

Taw on Suits. .

14. First. When any original suit, whether commenced by
writ or notice, ejectment or attachment, (other than a summons
to answer & suggestion sued out under the eleventh section
of chapter one bundred and cighty-four of the Code of

eighteen hundred and seventy- -three,) or other action, except
4 suit in chancery, is commenced in a circuit or corporation
court, and in every case of a removal of a cause from a
justice’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 tho amount of debt
or demand for damages shall not exceed five hundred dollars,
ot one dollar; and when the debt or demand for damages
exceeds five hundred dollars tbere shall be an additional tax
of ten cents for every hundred dollars, or fraction of one
hundred dollars, of such debt or demand in excess of five
hundred dollars: provided that in all suits the plaintiff or his
attorney may endorse upon his writ or notice the real amount
claimed in his action, and the tax upon the suit shall be fixed
with reference to the amount go claimed.

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

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

Fourth. Upon every writ of mandamus, sued out of any
court, there shall be a tax of three dollars.
15. No clerk shall issue any writ, or docket any removed
warrant, or any notice mentioned in the fourteenth section,
or 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 this state with blank forms, upon which
the said clerks shall make annual returns ofall moneys charged
and collected by them under authority of sections thirteen
and fourteen, and shall pay over the amount appearing due
thereby, deducting a commission of five per centum for re-
ceiving and paying the same.

Tar on Seats.

16. When the seal of the state, of a court, or notary public
is affixed to any paper, except in the cases exempted by law,
the tax shall be as follows: For the seal of the state, two
dollars; and for the seal of a court or notary, one dollar;
and herein shall be included a tax on a scroll, or any impres-
sion On paper in the place of a seal. And each clerk and
notary shall annyally 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.

17. No tax shall be assessed upon the capital of any bank
or banking association organized under the authority of this
state, or of the United States; but the stockholders in such
banks or banking associations shall be assessed and taxed on
the market value of their shares of stock therein at the same
rate as is assessed upon other moneyed capital in the hands
of individuals residing in this state. It shall be the duty of
each commissioner of the revenue annually, during the month
of May, to report to the auditor of public accounts the name
of each bank or banking association doing business in his
district, and the names of the officers thereof, and to assess
the share or shares of each stockholder in the banks or
banking association as aforesaid, at the market value thereof
as of the first day of February in each year, and it shall be
the duty of each of such banks or banking associations
forthwith to pay into the treasury of the state the tax
imposed by law upon such assessment of the shares aforesaid
on or before the first day of June. If such tax be not paid
within thirty days after the assessment of the said shares,
the cashier of the bank or banking association failing to make
payment, and his sureties, shall be liable for the same, and
twenty per centum upon the amount, to be recovered on
motion of the auditor of public accounts, in the circuit court
of the city of Richmond, upon ten days’ notice, according to
the provisions of the second section of chaptcr 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
is assessed.

Tax on Insurance Companies.

18. The real and personal property of every insurance
company and every mutual aid socicty company. mutral
benefit, guarantee, accident, plate glass, steam boiler, asscss-
ment security, murine, united brethren, live stock, travelers
company, and all like companies, shall be listed and assessed on
the land and property books of the commissioners of the reve-
nue, in the same manner as Other real and personal property
is assessed, and there shall be a tax of thirty cents on every
hundred dollars of the assexsed value thereof, the proceeds of
which shall beapplied to the support of the government, and
a further tax of ten per centum on every one hundred dol-
lars worth of the assessed value thereof, which shall be ap-
pace to the support of the public free schools of the 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
premiums collected or received, or obligations taken therefor,
derived from its business inthis 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 a fraction of a month during which it shall be in default.
Any company which shall pay the spevific license tax into
the treasury, between the first and fifteenth days of January
in each year, or as soon thereatter 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 pro-
vided, shall be entitled, without the payment of any addi-
tional 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 days of
January in each year, on the oath of its chief accounting
officer or principal agent in this state, the gross amount of
all premiums collected or received, or obligations taken
therefor by such company, from its business in this state;
and shall immediately pay into the treasury, the tax imposed
by law on such premiums and forfeitures. Any company
failing to report the amount of its reccipts 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 there-
upon the power of such” company shall cease and determine.
A company which does not in any year solicit any new busi-
ness, but which receives the premiums from business done in
any previous year or years, shall be construed as doing busi-
ness in this state for that year, and be subject to the taxes
imposed by chapter one of this act: provided that no charge
shall be made against any insurance company chartered in
this state, for the privilege of transacting its business when
such company is a purely local mutual association, doing
business in not more than two counties in the state, and 4s
not designed to accumulate profits for the benefit of, or pay
dividends to, the stockholders or members thereof.

. Railroad and Canal Companies.

19. 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,
machinery, and equipments ; houses and appurtenances oc-
cupied by lock- gate keepers and other employees.

Fifth. Stores.

Sixth. Telegraph lines.

Seventh. Miscellaneous property.

Every such company shall also report, on or before the first
day of June of each year, the gross and net receipts of the
road or canal for the twelve months preceding the first day
of February of each year, and in all cases the report shall be
80 made as to give the data on which the same is made. If
such road or canal is only in part within the commonwealth,
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 : accordin gly.
The reports herein required, shall be verified by the vath 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 the same before the board of public works,
who shall, after thirty days’ notice previously given to the
president, treasurer, or other proper officer, proceed to ascer-
tain and assess the value of the property so reported, upon
the best and most reliable information 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 imme-
diately forwarded by the secretary of the board to the presi-
dent or other proper officer of every railroad or canal com-
pany so assessed, whose duty it shall be to pay into the tre:
sury 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, or to pay the tax assessed upon
its property, shall be immediately assessed, under the direc-
tion of the auditor of public accounts, by any person ap-
pointed by him for the purpose, rating their re¢ al 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 ot the other property for the year. Such tax
so levied, as well as the sum required to be paid upon the
report hereinbetore mentioned, if the same be not paid at the
time provided herein, shall be collected by the treasurer of
some county in which such company owns property, to whom
the auditor may deliver the assessment, or a copy thereof.
The treasurer may distrain and sell any personal property of
such company, and shall pay the taxes into the treasury
witbin three months from the time of the assessment or a
copy as aforesaid may be delivered to him. The compens:
tion of such treasurer to be the same as he receives for col-
lecting other taxes in his county or corporation.

Tar on Railroad and Canal Companies.

20. On the real and personal property of every railroad
and canal company, there shall be a tax of thirty cents on
every one hundred dollars of the assessed value thereof, the
proceeds of which shall be applied to the support of the
government, and a further tax of ten cents on every one
hundred dollars worth of the assessed value thereof, which
shall be applied to the support of the public free schools of
the state. Every railroad 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 costs of
operations, repairs and interest on indebtedness from gross
receipts.

Express and Transportation Companies ; Steamship and Steam-
boat and Sleeping-Car Companies ; and Persons who may run
Sleeping-Cars, Steamships or Steamboats for Transportation
of Passengersand Freights; and all Steam- Ferries and Steam-
Ferry Companies.

21. Every express, sleeping-car and transportation com-
pany, steamship or steamboat company, or any firm or com-
pany who may run steamships, steamboats, vessels or barges
lor the transportation of passengers or freight, and all steam-
ferry companies, or firm, or person who may run a steam-
ferry, shall report annually to the auditor of public accounts
on or before the first of June, all the real and personal pro-
perty owned by such company, firm or person. as of the first
day of February of cach year, showing particularly in what
county or corporation the property is located, and classifying
the same under the following heads:

First. All express-cars, sleeping-cars, steamships, steam-
boats, vessels, barges, tug-boats, canal-boats, or other water
crafts, their machinery and equipments.
Second. All depots, wharves, sheds, offices, stoves, docks,
machine shops, granaries, elevators, and other buildings.

Third. All real estate, or any leaschold, or other interest
therein, not included in the foregoing classification.

Fourth. All miscellaneous property.

Every such company, firm or person, shall also report the
gross and net carnings for the twelve months preceding the
first day of February of each year. The reports shall be
verified by the oath of chicf officer of such company, or by
a member of such firm, or the person owning such property.
Upon the receipt of every such report it shall be the duty of
the auditor of public accounts to lay the same before the
board of public works, who shall after thirty days’ notice to
such company, firm or person, proceed to ascertain and assess
the value of the property so reported, upon the best and
most reliable information that can be conveniently procured,
and to this end shall be authorized to send for persons and
papers, should it be deemed necessary. A. copy of the assess-
ment, as soon us made, shall be certified by the secretary of
the board to such officer, member of the firm or person, as
the case may be, whose duty it shall be to pay into the trea-
sury of the state within sixty days the tax imposed by said
board. Any company, firm or person failing to make such
report, or to pay the tax assessed upon their property, shall
be immediately assessed under the direction of the auditor of
public accounts by any commissioner of the revenue of any
county or corporation wherein such company, firm or person
may own property or transact business, and the tax, together
with a penalty of twenty per centum thereon, shall at once
be levied upon the value of the property of such company,
firm or person, and such tax and penalty so levied, if not
paid into the treasury within thirty days, shall be collected

y the treasurer of any county or corporation whercin such
company, firm or person may transact business, to whom the
auditor of public accounts may deliver a copy of such assess-
ment. The treasurer receiving such assessment may distrain
and sell any personal property of such company, firm or per-
son, and shall pay the taxes into the treasury within three
months from the time of delivery to him of such assessment,
deducting the same commission allowed by law for collecting
other taxes in his district.

Lax on every Haupress and Transportation, and Steamship, and
Steamboat and Sleeping-Car Company, and Persons who may
run Steamships, Steamboats and Sleeping-Cars, for Transpor-
tation of Passengers and Freiqghts, and all Steam-Ferries and
Steam-Ferry Companies.

22. On the real and personal property of every such com-
pany, firm or person, as is mentioned in the preceding sec-
tion, there shall be a tax of thirty cents on every hundred
dollars of the assessed value thereof, the proceeds of which
shall be applied to the support of the government, and a
further tax of ten cents on every hundred dollars worth of
the assessed value thereof, which shall be applied to the sup-
port of the public free schools of the state. Every such com-
pany, firm or person sball, in addition. pay an income tax of
one per centum per annum, on all their net earnings in ex-
cess of six hundred dollars. Any such company, firm or per-
son failing to comply with any of the requirements of this
or the foregoing section, shall pay a fine of not less than five
hundred or more than one thousand dollars, to be recovered
in the mode prescribed by law, in any county or corporation
court in which such company, firm or person may transact
business, or, at the election of the auditor of public accounts,
in the circuit court for the city of Richmond. And in order
better to ascertain what companies, firms or persons are
transacting the express, transportation or steam-ferry busi-
ness in this commonwealth, and what property, real or per-
sonal, is owned by such companies, firms or persons, it shall
be the duty of tho auditor of public accounts to have pre-
pared interrogatories, which he shall address to every com-
missioner of the revenue in the commonw ealth, asking infor-
mation in relation thereto; and it shall be the duty of every
commissioner of the revenue, upon the receipt of such inter-
rogatorics, to obtain forthwith, the information asked, and
respond to such interrogatories, and forthwith forward the
same to the auditor of public accounts. Such interrogatories
shall be forwarded by the auditor to the commissioner of the
revenue on or before the first day of May of each year.

Telegraph and Telephone Companies.

23. Every telegraph or telephone company, or person or
firm owning any telegraph or telephone, doing business in
this state, shall on or before the first.day of June of each
year, make report, verified by the oath of the chief officer
resident in the state, to the auditor of public accounts, of all
real and personal property owned by said company, firm or
person, 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 corporation, and classifying the same under
the following heads:

First. Number of miles of line 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 and corporation.

Third. Real and personal property in the whole state,
and showing particularly in what county or corporation lo-
cated.

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 duty
of the auditor of public accounts forthwith to require all the
telegraph or telephone lines and wires of each company,
firm or person throughout the state, and each county or cor-
poration thereof, to be assessed at a fair valuation by the
commissioner of the revenue of the county or corporation
wherein the chief office of such company, firm or person is
located, and all other property of cach company, firm or per-
son 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 sume is made.
A certified copy of the assessment, when made and returned,
shall be immediately forwarded by the auditor of public ac-
counts to the chief office of such telegraph or telephone com-
pany, firm or person, whose duty it shall be to pay into the
treasury of the state, within sixty days after the receipt
thereof, the tax which muy be imposed thereon by law. A
company, firm or person failing to make such report, shall be
immediately assessed, under the direction of the auditor ot
public accounts, by any commissioner or commissioners of
the revenue, designated by him for that purpose, rating each
mile of telegraph or telephone line, at one hundred and
twenty-five dollars for one wire per mile, and twenty-five
dollars for each addition wire per mile; and ascertaining the
value of all other property, real and personal, owned by such
telegraph or telephone company, firm or person, in the mode
prescribed by law for ascertaining the value of property of
individuals for purposes 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 forthe year. If any
such telegraph company or telephone firm or person shall
fail to make such report to the auditor of public accounts, it
Shall also be liable to a fine of not less than five hundred dol-
lars nor more than two thousand dollars, which may be re-
covered in the circuit court of the city of Richmond, on
motion, after twenty days’ notice by the auditor of public ac-
counts, such notice to be served in the manner prescribed by
law in other cases. Any such company, firm or person may
seek redress against any crroneous assessment made under
this section in the mode prescribed by law for redress against
erroneous assessment of the property of individuals.

Tar on Telegraph and Telephone Companies.

24. On the real and personal property of telegraph and
telephone companies there shall be a tax of thirty cents on
every bundred dollars of the assessed value thereof, the pro-
ceeds of which shall be applied to the support of the govern-
ment, and a further tax of ten cents on every hundred dol-
lars’ worth of the assessed value thereof, which shall be ap-
plied to the support of the public free schools of the state.
No telegraph or telephone company, nor any agent nor offi-
cer of such company, nor any person operating the apparatus
necessary to communicate by telegraph or telephone, shall
transmit any messages or communications over the wires of
such company, firm or person without a license authorized
by law. Ifthe business be conducted by an incorporated
company, the license shall be to the company, which com-
pany 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. Whena license shall have
issued, messages or communications may be transmitted
through any county or corporation of this state. One
license for the same company shall be sulficient; and
this section shall not be construed to require a license
for each office of the same company. <Any person vio-
lating the provisions of this section shall pay a fine of
not less than one hundred dollars nor more than four
hundred dollars for each offence. The amount to be
paid by any telegraph agent or officer thereof for the
privilege of operating for compensation the apparatus
necessary to communicate by telegraph, shall be two hundred
and fifty dollars, and an additional charge of one per centum
of the gross earning the company received, or due though
not received, from their business in this state during the year
preceding: provided that the sum of two hundred and fifty
dollars shall not be required of companies whose gross re-
ceipts are less than one thousand dollars. The amount to
be paid by any telephone company, agent or officer thereof
for the privilege of operating for compensation the appa-
ratus necessary to communicate by telephone, shall be one
hundred dollars, and an additional tax of one per centum of
the gross earnings of said company in excess of six hundred
dollars received, or due though not received, from their busi-
ness. Such sums, if the same be not paid within sixty days,
shall be collected by any treasurer to whom the auditor may
deliver the assessment 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
asseasment shall have been delivered to him.

General Provisions.

25. When any incorporated company, firm or person is en-
gaged in more than one business, which is made by the pro-
visions of chapter one of this act subject to taxation, such
incorporated company, firm or person shall pay the tax pro-
vided by law on each branch of its or his business. Any
railroad or canal company, express or transportation com-
pany, steamship and steamboat and sleeping-car company,
and persons who may run sleeping-cars, steamships or steam-
boats for transportation of passengers and freight, and all
steam-ferrics and steam-ferry companics fecling itself ag-
grieved by the assessment of its property, made under the
provisions of this act, may, within thirty days after the re-
ceipt of a certified copy of the assessment, and not after, ap-
ply to the circuit court of the city of Richmond to have
such assessment corrected. Notice of said application shall
be given to the board of public works, and the attorney for
the commonwealth for the city of Richmond, which notice
shall be in writing, and shall have appende i thereto an affi-
davit that, in the opinion of the affiant, the assessment is
above the true value of the property assessed. In all such
applications the attorney for the commdnwealth of Rich-
mond city shall attend to the interest of the commonwealth,
and the members of the board of public works shall be ex-
amined as witnesses, and they shall produce before the court
such evidence as was before them, and sball state their rea-
sons for making such assessment. If the court be satisfied
that the assessment is too high, it shall reduce the same to
what, in its judgment, is the true value of the property ; but
if it shall be of opinion that the assessment is too low, then
it shall increase it in like manner, and such application shall
have precedence of all other causes pending in said court.
The clerk of said court shall certify to the auditor of public
accounts the order of the court upon such application.

LICENSES—SCHEDULE A.
Merchants.

26. Every merchant shall pay a license tax for the privilege
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 first
day of April of each year, or within ten days thereafter, to
make report in writing, under oath, to the commissioner of
tho revenue for the district for which he was licensed, show-
ing the amount of goods actually bought by him during
the next preceding twelve months. The form of the report
required by this section shall be prepared by the auditor of
public accounts and furnished to etch commissioner of the
revenue, and by him distributed to each licensed merchant;
and cach commissioner shall, in the mode prescribed for
making reports by him of violations of the revenue 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 license tor a full term of one year, and desires to have
such goods sold at auction, the commissioner of the revenue
may assess the tax at.a rate equal to tax for one year; but
no tax shall be granted for less than one-half of one year.
Any person violating the provisions of chapter one of this
act shall pay a fine of not less than thirty dollars nor more
than one thousand dollars for each offence.

Merchants’ Licenses.

27. For every license to a merchant or mercantile firm,
the amount to be paid shall be gruduated as follows: If the
amount of purchases shall not exceed one thousand dollars,
the amount shall be five dollars. When purchases exceed
one thousand dollars, but do not exceed two thousand dollars,
the amount sball be ten dollars; and for all purcbases over
two thousand dollars, and less than fifty thousand dollars,
there shall be paid thirty cents on the one hundred dollars;
and upon all the purchases over fifty thousand dollars, there
shall be paid ten cents on every hundred dollars in excess of
fifty thousand dollars. The sums imposed under and by virtue
of this section shall be in licu gf all taxes, for state purposes,
on the capital actually emploved by said merchant or mercan-
tile firm in said business. The sums required by this section,
to be paid when the license is taken out, shall be collected in
the same manner that the amounts required to be paid for
other licenses are collected. If, at the close of the year for
which his license issued, the merchant should elect not to
renew it, but desires the privilege to sell whatever remnant
of purchases he may have on hand at the time, it may be
lawful for him to glo so upon the payment of a license
upon said remnant of merchandise, to be regarded for pur-
poses of revenue as purchases. Merchant tailors, lumber
merchants, furniture merchants, butchers, green grocers,
hucksters, dealors in coal, ice, or wood, shall be embraced in
this section. But nothing in this section shall be so con-
strued as to require a license of any person who may canvass
any county or corporation to buy lambs, pigs, calveg, fowls,
eggs, butter, and such like small matters of subsistence
designed as food for man.

Commission Merchants.

28. 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 stock-brokers. Such merchants shall
pay such sum on such sales, or on the commissions charged
for such sales, as the legislature may from time to time
require to be paid for such privilege; and all sales, whether
made for compensation or not, and all commissions and other
compensation of every kind received, whether the same be
for brokerage, insurance, or other services or assurances, shall
be held to be liable to pay the sum so required to be paid.
Any person buying or selling contrary to the provisions of
this section, or who shall, in any manner, violate the same,
shall pay a fine of not less than fifty dollars, nor more than
one thousand dollars for each offence.
29. Every commission merchant or firm shall pay for the
privilege of transacting business the sum of fifty dollars; but
when his commissions shall exceed one thousand dollars, the
sum to be paid 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 cojn, bonds, certificates of public
or private debis, or other securities, the commission merchant
shall, in addition, pay the amount required in each case to be
paid by liquor merchants and stock brokers, and in like man-
ner.

Sample Merchants.

30. Any person who shall sell, or offer to sell, any descrip-
tion of goods, wares or merchandise by sample, card, des-
cription, or other representation, verbal @r otherwise, or any
agent for the sale or collection of orders by sample or des-
cription list, such as is furnished by the ©. 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 fur 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 auditor of public accounts, or from a commissioner
of the revenue of some county or corporation, which license
shall grant the privilege to sell anywhere in the state, and
shall be valid for one year from the date of' its issue; but if
used out of the county or corporation where eranted, the
clerk of the court of such county or corporation shall certify
thereon, with the seal of the court affixed, that the officer
signing the said license, is really the commissioner of the
revenue for the district wherein the license issued, and that
his signature is believed to be genuine: provided that it shall
not be lawful for the clerk of any county or corporation 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 transfer able, nor any abatement of
the sum required to be paid therefor be allowed. No county,
city or town shall have the right to require a license of sam-
ple merchants. Any person or persons who shall sell, or
offer to sell, in violation of chapter one of this act, shall pay
a fine of five hundred dollars for the first offenee, and six
hundred dollars for each succeeding offence, the informer to
receive one-half of the fine so collected. Nothing in this
section shall be construed to allow sample merchants to sell
to any person other than a manufacturer or license] mer-
chant, or keeper of an ordinary or eating-house, without

taking out the additional license required of merchants: nor
shall ‘anything in this section be construed to allow any
manufacturer to sell by sample, any goods, wares or mer-
chandise, unless he shall have been assessed and taxed on the
capital invested, as provided in fourth classification, schedule
C. of chapter one of this act, or shall take out the license re-
quired of sample merchants, as provided in section thirty-one
of chapter one of this act.

Sample Merchants’ Licenses.

31. For the privilege of selling by sample, card, descrip-
tion, or other representation, any person, firm or corporation,
in order to obtain the right to exercise the same, shall pay
seventy-five dollars; and any sample merchant who shall
permit any person except a duly authorized agent or sales-
man to sell under his license, otherwise than tor his exclusive
use and benefit, shall pay a fine of five hundred 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 fur whom he acts, and
a duly executed power of attorney from said person constitu-
ting him his agent or salesman. For every agent or sales-
man employed to sell as aforesaid, by any person, firm or
corporation, there shall be paid seventy-five dollars, in order
to obtain the privilege aforesaid; and no agent or salesman
shall be permitted to sell, or offer to sell as “aforesaid, except
he have with him at the time, a certificate from the ‘auditor
of public accounts, or the commissioner of the revenue issu-
ing the license, that the license to the person for whom he
acts has been granted, which certificate shall also state the
name of the person or firm to whom the license was granted,
and the name of the agent or sa:esman using the same; and
such certificate and power of attorney shall be exhibited
whenever required by any officer of the law or private citi-
zen. Sales of wine, ardent spirits, malt liquors, cider, or any
mixture of any of them, by sample, shall be limited to sales
by wholesale, and any person who desires to sell wine, ardent
spirits, malt liquors, cider, or any mixture of them, by sam-
ple, may do so upon paying the same amount that is required
to be paid by the wholesale liquor merchant. This section
shall not be so construed as to prevent any planter from sell-
ing all tobacco raised by himself, by sample or otherwise.
Nothing i in this or the preceding section shall be construed

to require any licensed merchant or manufacturer who has
paid for his merchant’s or manufacturer’s license an amount
of not less than seventy-five dollars to pay an additional
amount for selling or offering to sell by sample, either by
himself or agents; but before any merchant or manufacturer
shall be authorized to sell either by himself or his agents, he
shall obtain a certificate from the commissioner of the revo-
nue of the county or corporation in which he is licensed,
showing that be is conducting a bona fide mercantile or
manufacturing business in such county or corporation, and
bas not taken out a merchant's or manufacturer's license, to
avoid the payment of the assessment on sample merchants;
and no county, city or town other than that in which such
merchant has his place of business, shall impose any license
tax upon such merchant for selling by sample; and any sam-
ple 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
using such license, shall pay a fine of two hundred and fifty
dollars for each offence; and any person, firm, or corpora-
tion who may be found using a license not granted by the
officers authorized by chapter one of this act, to issue such
license, and any person, firm, or corporation using any such
license in 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 dollars, and imprisoned for one year: and provided
further, that this section shall apply alike to resident and
non-resident sample merchants.

Sale by Peddlers.

32. 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 peddler, and any person licensed
as a peddlor may scll any personal property a merchant may
sell, or he may exchanye the same for other articles; and
whenever a license is granted to a peddler 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 peddler who shall peddle for sale,
or sell or barter without a license, shall pay a fine of not less
than one hundred dollars nor more than five hundred dollars
for each offence, one-half of which shall go to the informer;
and any person selling or offering to sell as a peddler, shall
exhibit his license on the demand of any citizen of the county
or corporation in which he sella 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.

Peddler’s License.

33. On every person, for the privilege of peddling or bar-
tering in any county or corporation, there shall be paid fifty
dollars where he travels on foot, and where he peddles other-
wise than on foot the tax paid shall be one hundred and 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 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 afore-
said, with the seal of the court affixed. It shall be the duty
of the commissioner of the revenue issuing a certificate to a
person desiring to obtain a peddler’s license, to transmit the
same forthwith to the treasurer of his county or corporation,
and it shall be the duty of such treasurer forthwith to collect
the amount required to be paid by such person, and on the
failure of such person to pay said amount, the treasurer shall
arrest him, and lodge him in the county jail to await his trial
unless be shall give bond and security to appear betore the
county or corporation court on the first day of the next term.

Sale or Barter of Patent Rights.

34. 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 commissioner
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 certiticate of the clerk of the court
or the corporation where granted; that the person signing
the same is really the commissioner of the revenue, and that
his signature is believed to be genuine. A separate license
shall be required on each patented thing, of which the right
to make or use is sold; but any person owning the state right
for any patented thing may sell anywhere in the state through
agents provided with a copy of his license thus obtained,
certified to bea true copy by the clerk of the court of the
county or corporation where granted. Any person violating
the provisions of this section ‘shall pay a fine of not less than
fifty dollars nor more than five hundred dollars for each
offence.

License for Sale or Barter of Patent Rights.

35. Every person who shall sell or barter the right to man-
ufacture or use machinery or other thing patented under the
laws of the United States, except the ‘patentees, if he bea
citizen of the United States, shall pay for the privilege the
sum of twenty-five dollars. Nothing in this or preceding
section shall be construed to authorize the sale of the article
or thing patented.

Sale by Agents.

36. 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 manufac-
tured in this state or not, or take orders for such fertilizers
on commission or otherwise.
37. Any person licensed as a land agent may sell any land
in this commonwealth entrusted to him for sale, and shall pay
such sum on such sale, or on the commission charged for such
sales, as the legislature may from time to time require to be
paid for such privilege. 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 compensation from selling without license, any lands
for the sale of which he bas a duly authenticated power of
attorney. For any violation of this section, the person offend-
ing shall pay a fine of not less than one hundred dollara nor
more than five hundred dollars for each offence.

On a Land Agent.

38. A land agent shall pay for the privilege the sum of
fifty dollars, and one-fourth of one per centum on amount of
sales: provided that where there is a firm of land agents do-
ing business at one locality, said tax shall be on the firm, and
not on each member thereof.

Book Agents.

39. Any person other tban a licensed merchant who shall
receive subscriptions for, or shall in any manner furnish
newspapers, books, maps, prints, pamphlets, or periodicals
printed or published beyond the limits of this state, shall be
deemed to bea book agent. Any person desiring to dis-
tribute or sell any religious books, newspapers, pamphlets or
periodicals may apply to the judge of the county or corpora-
tion court in which he may desire to distribute or sell the
same, and said judge, upon being satisfied that the person ap-
plying, is of good character and a proper person in whom to
confide tho trust of selling or distributing such books, may
direct the commissioner to grant hima heense with a nomi-

nal sum only. Any person violating the provisions of this
section shall pay a fine of not less than fifty dollars nor more
than one hundred dollars for each offence.

On Book Agents.

40. A book agent shall pay for the privilege of acting as
such, the sum of ten dollars; but the court of’ the county or
eorporation may reduce or dispense with this sum in the
cases mentioned in section thirty-nine of chapter one of this
act.
41. Any person who shall sell or offer for sale fertilizers,
or take orders therefor, on commission or otherwise, unless
he be the owner thereof, and taxed as a merchant, shall be
deemed to be an agent for the sale ot fertilize rs, 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 separate
license shall be required from any agent or employee who
may sell, or offer to scll, such articlés for another. For any
violation of this section, ‘the person offending shall pay a fine
of not less than fifty dollars nor more than one hundred dol-
lars for each offence.

Licenses to Agents for the Sale of Fertilizers.

42. An agent for the sale of any fertilizer shall pay for the
privilege twenty dollars, unless bis sales be less than one
hundred tons in any one year, in which event the license tax
shall be ten dollars; and the payment of that sum shall give
to any party licensed under this section the right to sell the
same within the county or corporation in which he shall take
out his license; and if he shall sell or offer to sell the same
in any other of the counties or corporations of this state, he
shall pay an additional sum of five dollars in each of the
counties or corporations where he may sell or offer to sell the
same: provided that any person or company who shall pay
an annual tax to the commonwealth upon capital actually
employed in this state by him or them, in the manufacture of
fertilizers of not less than thirty dollars per annum, may,
without anything further being paid for the privilege by him-
sclf or themsclves, or his or their agents, employ agents to
sell said fertilizers so manufactured by him or them in any
of the counties or corporations of the state; and the certifi-
cate of the treasurer of the county or corporation in which
such capital shall be so used and such tax shall be paid by
such person or company on the capital so employed by him
or them in the manufacture of fertilizers, shall be evidenee of
the fact, and the amount of the tax so paid by him or them
to the state thercon.

Auction Sales ; who may Sell with a License.

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

First. The cstate 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 Any officer may sell property distrained by him
under execution. or other legal process.

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

Auctioneer’s Account of Sales.

44. An auctioneer shall keep an account of sales made by
him other than those made under section forty-three, showing
the aygregate amount thereof; and whenever required by a
commissioner of the revenue, sball render an account for as-
sessment 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.

45. An auctioneer may conclude the sale of anything he is
authorized to sell, grant a certificate or other evidence of
the same, and receive the money; but no auctioneer shall
authorize 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 an auctioneer, and is
actually and bona fide a resident of this state at the time of
such employment, and the commissions on such sales are
actually and bona fide for the benefit of such auctioneer;
and no license shall be construed to authorize the holder to
sell at more than one regular establishment; but an auc-
tioneer may scll public stocks, houses, lots, and furniture, or
ships or vessels on the premises where the same may be, or
at the exchange or the store of a regular licensed merchant
of this state declining business, or eoods i in the original form
and packages as imported, and bulky articles, such as have
usually been 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 forfcit and pay for every offence
twenty dollars, to be recovered for the use of the party
prosecuting the same before a justice of the peace, in like
manner as Other fines and penalties are imposed and col-
lected. The offer to sell each article shall be deemed a separate
offence.
46. Auctioneers shall consist of general auctioncers, 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.

47. 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 thereof, unless and until he shall
have obtained a license therefor in the mode prescribed by
law.

General Auctioneers’ Licenses.

48. A goneral auctionecr, to sell, shall pay for the privilege
the sum of fifty dollars, and if the place of business is in a
city or town having, when assessed, a population of more
than five thousand inhabitants, two dollars for ever y thousand
above that number; but said sum shall, in no case, exceed
one hundred and thirty dollars. And he shall pay an addi-
tional sum of one-fourth of one per centum on the amount
of sales for tho 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 one-half of one per centum on the amount of gales, to be
ascertained and charged as his other sales are ascertained
and charged: provided no town or corporation of five thousand
inhabitants or under, shall charge a corporation tax or license
on a general auctioneer who has paid a license tax under this
section.

Real Estate Auctioneers.

49. Any person licensed as a real estate auctioneer may
sell at auction or privately any real estate in this common-
wealth entrusted to him for sale: provided, that no such
auctioneer shall be allowed to negotiate loans upon a mort-
gave of real estate, or otherwise, without taking out an addi-
tional license therefor. If an assessment shall be imposed
on the amount of the sales, such sales shall be construed to
embrace all sales of real estate made by such auctioneer,
whether such sales be by public outcry or made privately.
For any violation of this section, the person offending shall
pay a fine of not less than one hundred dollars nor more than
one thousand dollars for each offence.
50. A real estate auctioneer shall pay for the privilege the
sum of fifty dollars; and if the place of business is in a city
or town containing, when assessed, a@ population exceedin
five thousand inhabitants, one hundred dollars; and he shall
pay an additional sum of one-fourth of one per ‘centum upon
the amount of sales, to be ascertained and charged as is pro-
vided in the case of liquor merchants; and for the privil
of negotiating loans upon real estate, he shall pay an addi. -
tional sum of one hundred dollars.

Junk Dealers, Canvassers, &c.

51. No keeper of a shop, for the purposes herein men-
tioned, or master of a vessel, or otber person, shall, without a
license authorized by law, purchase, sell, barter, or exchange
any kind of second- hand articles, junk, rags, old metals, or
otber like commodities. The place at which such business
may be conducted shall be kept open for the purchase or sale
of any of the articles mentioned aforesaid. Nor shall any
purchase be made by such person, or by any person or per-
sons for them, except between the hours of sunrise and sunset
of each day, and such place of business shall be open at all
times to the inspection of any revenue or police officer of the
county or corporation wherein the license issued. 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 chapter one
of this act. Nor shail any person canvass such county, city
or town, or any part thercof, 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 section, shall pay a fine
of not less than fifty dollars nor more than one hundred dol-
lars for each offence. Nothing contained in this section shall
be construed or operate to prevent any person keeping a
foundry from exchanging his new castings for old castings:
provided that nothing in this section shall be construed to
prevent any regularly licensed merchant in the country, or
in towns having a population of two thousand or less, from
buying or tr: ading for rags, old iron, or other articles of junk,
unless there be a Pregularl ly licensed junk-dealer within three
miles of his place of business; such merchant to be subject
at all times to the same conditions of inspection as a regular
junk-dealer.

Junk Dealers’ License.

§2. Every junk dealer shall pay for the privilege of trans-
acting business, the sum of fifty dollars, and for the privilege
of canvassing for the purpose of buying any junk, or other
matters or things, fur any such junk dealer, or for sale to a
junk dealer, sball be one-half of the sum imposed by this see-
tion on such junk dealers.

Tobacco Auctioneers.

53. Any persons 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.

Tobacco Auctioneers’ License.

54. Tobacco auctioneers shall pay for the privilege of
transacting business, fifty dollars, except in towns of less
than five hundred inhibitants, it shall be twenty-five dollars.

Licenses to Retailers of Tobacco.

55. 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 sum to be paid by retailers of tobacco,
snuff, or cigars shall be for said privilege, five dollars, which
shall be assessed and collected as other assessments upon
licenses.

Common Criers.

56. 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, when
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 per-
son authorized to sell the same; nor shall he ery such pro-
perty, or conduct such sale by an agent. He shall not, as
such crier, receive money on account of the sale, or grant
acquittances. He may receive for his services, a stated com-
pensation, but he sh: all not receive any commission or percen-
tare on the amount of the sale, nor any specific or contin-
gent interest in the sale as a compensation for his services,
directly or indirectly. For any violation of this section, the
person offending shall pay a fine of not less than titty nor
more than five hundred dollars for each offence.

Licenses to Common Criers.

57. Each and every person, in order to be licensed as a
common crier, shall pay five dollars: provided that no incor-
porated town of less than five hundred inhabitants, shall
assess any additional sum on auctioncers or common criers,
and no incorporated town shall discriminate in the rate of
assessment, of either auctioneers or common cricrs, against
non-resident applicants for license.
DOME DIOUNEIS, OCOCH DTIONRCIS, GNU LEUALC DUNRACTS.

58. 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 chartcred 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 compensa-
tion, or who negotiates loans upon real estate securities, shall
be deemed to be a stock broker. A stock broker shall have
the right to buy and sell for profit, or to sell on commission.
the coin, exchange, stocks, certificates of debts, shares in
chartered companies, bank notes, and notes used as @ cur-
rency as aforesaid, and may sell either privately or by auc-
tion, 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 nevotiating loans or any class of securitics, or
in discounting, buying, or selling negotiable or other paper
or credits, commonly known as street brokers, 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 banking. Any
person, bank, or corporation violating the provisions of this
section. shall pay a fine of not less than one hundred dollars
nor more than five thousand dollars for each offence.

Licenses to Ship Brokers.

59. A ship broker shall pay for the privilege of transacting
business the sum of fifty dollars.

Licenses to Stock Brokers and Private Bankers.

60. A stock broker shall pay for the privilege of transac-
ting business the sum of one hundred dollars, but in towns of
less than ten and more than five thousand inhabitants shall
be one hundred and fifty dollars, 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 pur-
pose, and a private banker shall pay 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 dollars on acapital 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 sum of five dollars per thousand on every thousand
dollars in excess of thirty thousand.
61. 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 advanced,
who shall not pay or return the money so loaned or advanced
within sixty days after the date fixed for the return or pay-
ment of the money, shall forfeit his right to redeem the pro-
perty pledged. After such person shall have forfeited his
right to redeem the property, the pawn broker may cause
said property to be sold at auction by any licensed auctioneer.
The expenses attending the sale shall be paid out of the pro-
ceeds of sale, and if any surplus arise from the sale, after
satisfying the money advanced, with the interests and costs
which may have accrued, such surplus shall be paid over to
the person depositing the property as aforesaid. Any person
acting as a pawn broker without a license, shall pay a fine of
not less than fifty dollars, nor more than five hundred dollars
for each offence.

Pawn Brokers’ License.

62. A pawn broker shall pay for the privilege of transact-
ing business two hundred and fifty dollars.

Commercial Brokers and Insurance Brokers,

63. 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 possession or control of it as commission merchants
have, shall, for the purposes of this section, be deemed a com-
mercial 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 insurance, either
on account of any person desiring to effect any such insur-
ance, or of any insurance company, sball, for the purpose of
this section, be deemed an insurance broker. Any person
acting as commercial broker or insurance broker without a
license, sball pay a fine of not less than fifty dollars nor more
than five hundred dollars for each offence.
Licenses to Commercial Brokers and Insurance Brokers.

64. A commercial broker or an insurance broker shall pay
the sum of two hundred and fitty dollars tor the privilege of
transacting such business. And any commercial broker who
shall hire his license to another, or allow the use of the aame
to any Other person, firm or corporation, shall pay a fine of
not less than one hundred nor more than five hundred dollars
for each offence, and the person, firm or corporation so using
such license shall also pay a fine of not less than one bundred
nor more than five hundred dollars for each offence. The
informer in cither case to receive one-half of the fine so
collected: provided that nothing in this or the preceding sec-
tion shall be construed to authorize any person licensed there-
under, to sell wine, ardent spirits, malt liquors, cider, or any
mixture of any of them, nor to authorize any person to can-
vass any county or corporation to sell or offer to sell by
sample, card description or other representation.

Tax-Receitvable Coupon Brokers.

65. No person shall sell tax-receivable coupons from bonds
of the state of Virginia, without a special license, for which
privilege he shall pay one thousand dollars tor each office or
place of business kept for that purpose. In addition thereto,
he shall pay to the state a tax of twenty per centum upon
the face value of all tax-receivable coupons sold by him. At
the time of making such sales, he shall give to the purchaser,
@ printed certificate, s siened by him, stating the fact that he
has sold such coupons to the purchaser, naming him. The
said certificate shall also contain the number and amounts of
the said coupons, and the date of sale. Whenever such cou-
pons are tendered for taxes, the broker’s certificate shall be
delivered to the collector. The said collector shall preserve
the same until the first day of the following month, when he
shall collect the said tax of twenty per centum from the said
broker. But any stock-broker may purchase such coupons
for the purpose of funding them in new three per centum
bonds of Virginia.

SCHEDULE C.
Ordinaries, Boarding-Houses, cc.

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

What Constitutes Private Entertainments.
67. Any person who shall furnish for compensation, lodg-

ing or dict to travelers or sojourners, or boarders in. his
house, or provender for a horse feeding in his stable or on his
land, except a drove of live stock and persons attending tho
same, within five miles of any city, town, or village, shall be
deemed to keep a bonse of private entertainment, unless he
be an ordinary keeper or keeper of a board-house: provided
that this section shall not be construed, 50 as to include any
person who may board and lodve his or her own children or
wards. The tax thereon shall be a specific one for the privi-
lege of keeping such house. If any tax is imposed upon the
annual rent or value of such house, such annual rent or value
shall be ascertained in the same manner as the annual rent
or value of an ordinary is required to be ascertained. A
license to keep a house of private entertainment, shall not be
construcd to authorize the sale of wine, spirituous, or malt
liquors, Or a mixture of any of them, on the premises or
within the curtilage of such private entertainment, nor shall
any license be granted to sell by retail, or to, be drunk where

sold, any wines, spirituous, or malt liquors upon the premises
or within the curtilage of any licensed private entertainment.
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.

Private Entertainment License.

68. Every person who engages in the business of keeping
a house of private entertainment, shall pay five dollars, and
an additional sum of five per centum on the annual rent over
one hundred dollars, to be ascertained in the manner pro-
vided in section seven of chaper two of this act.

What Constitutes a Boarding-House.

69. 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 weck, shall, if he be not the
keeper of-an ordinary or house of private entertainment, ac-
cording to the provisions of chapter one of this act, be deemed
to keep a boarding-house. The amount to be paid for the
privilege of keepins such house, shall be a specific sum; and
it 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 re-
quired to be ascertained. Any person who shall keep a
boarding-house without a license, shall pay a fine of not less
than five dollars nor more than twenty dollars for cach day
he may keep the same.

Licenses to Boarding-Houses.
70. Every person to engage in the business of keeping a

boarding-house, shall pay tive dollars, and an additional sum
of one per centum on the annual rent over one hundred dol-
lars, to be ascertained as provided in the sixty-seventh section
of chapter one of this act.

What Constitutes an Eating- House.

71. When any person who shall cook or otherwise furnish
for compensation, dict or refreshments of any kind, for casual
visitors, at his house, and sold for consumption therein, and
who is not the keeper of an ordinary, house of private enter-
tainment or boarding-bouse, shall be deemed to keep an
eating-house; but the refreshments herein named shall not
consist of wines, spirituous or malt liquors, or a mixture of
any of them. The proprictor of such licensed eating-house,
may be licensed to retail wine, spirituous or malt liquors to
be drunk at such eating-house. Such license shall be granted
upon the certificate of the court of the county or corporation,
in the same manner and to the same effect as certificates are
granted to keep an ordinary. Any person whoshall keep an
eating-house without a license, shall pay a fine of not less
than thirty dollars nor more than one hundred dollars for
each day he may keep the same.

Licenses to Keep Eating-Houses.

72. Every person who shall engage in keeping an eating-
house shall pay for the privilege the sum of twenty-five dol-
lars; and in every case he shall pay an additional sum of
eight per centum on the annual rental value of not less than
one thousand dollars per annum; and on the annual rental
value in excess of one thousand dollars and under two thou-
sand dollars, five per centum; and a sum equal to three per
centum upon the annual rental value in excess of two thou-
sand dollars, to be ascertained in the manner provided in sec-
tion seven of chapter two of this act.

What Constitutes a Bowling Saloon.

73. Any person who shall keep a saloon for the reception
of company to play at bowles, shall be deemed to keep a bowl-
ing saloon. Any person who shall keep a bowling 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 keep
the same.

On Bowling Saloons.

74. Every person who shall keep a bowling saloon shall
pay for the privilege the sum of twenty-five dollars, and an
additional sum of ten dollars for each alley exceeding one.

What Constitutes a Billiard Saloon.

75. Any person who shall keep a saloon wherein there is
a table at which billiards or pool are played, shall be deemed
to keep a billiard saloon, and if any sum is imposed upon the
tables kept therein, the same shall be on every table in ex-
cess 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 to keep the same.

Licenses to Billiard Saloons.

76. Every person whoshall keep a billiard saloon shall pay
for the privilege the sum of fifty dollars, and an additional
sum of twenty-five dollars fur 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 assessment thereon shall be fifty per centum of
the aforesaid sum. Fvery table whereon the game of pool or
other game of the like kind is played, shall be deemod a bil-
liard table.

What Constitutes a Bagatelle Saloon.

77. 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 an assessment is imposed upon
the tables kept therein, the same shall be on every table in
excess of one, capable of being uscd fur 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.

Incense to Bagatelle Saloons.

78. Every person who shall keep a bagatelle saloon shall
pay for the privilege the sum of ten dollars, and an additional
sum of five dollars for each additional table over one kept or
to be kept therein.

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

SCHEDULE D.

Theatres.

80. No person shall, without a license authorized by Jaw,
exhibit for compensation any theatrical performance, or any
performance similar thereto, panorama, or any public per-
formance or exhibition of any kind, lectures, literary readings
and performances, except for benevolent or charitable pur-
poses. Whenever a theatrical performance shall be licensed,
the actors acting thereat under the license shall be exempt
from an assessment; 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
assessment thereon shall be for cach performance; but a
license for a theatrical performance or panorama may, if the
person applying tor the same desire it, be for the term of one
week. It 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, so as to cnable him to render a
statement thereof on oath. For any violation of this section
every person so offending shall pay a fine of not less than
fifty dollars nor more than five hundred dollars tor each of-
fence.
License to Theatres and Panoramas.

81. On every theatrical performance, or any performance
similar thereto, panorama, or any public performance or ex-
hibition of any kind, except for benevolent or charitable or
educational purposes, shall be paid three dollars for each per-
formance, or ten dollars for each week of such performance,
and an additional sum of one per centum on the gross receipts
of such performance,

Shows, Circuses and Menageries.

82. 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 menaverie shall be licensed, those en-
gaged therein and operating under the license shall be exempt
from a license tax for performing or acting thereat.

83. Every show, exhibition or performance, such as is pre-
scribed 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 econ-
cluded, so that an additional fee for admission be charged, in
licu of a cheek 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
asum 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
chapter one of this act in respect to persons attending the-
atrical performances. or 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.
84. Every person who shall exhibit any show, circus or
menagerie shall pay 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 in-
habitants and upwards. The specific amount to be paid on
every show, on each performance of every circus, and on the
exhibition of a menagerie, shall be fifty dollars if in a city or
town having more than one thousand and less than ten thou-
sand inhabitants, or within five miles thereof; if in a city, or
within five miles of a city of more than ten thousand inhabi-
tants, one hundred dollars. And in addition to the specitic
sum aforesaid there shall be paid an amount equal to five per
centum of the gross receipts derived from such show, circus
or menagerie.

Hobby-Horse Machines, Merry-qo-Rounds, and other like Ma-
chines.

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

Licenses to Hobby-Horse Machines, Merry-go-Rounds, and other
like Muchines.

86. On every person who shall exhibit or operate such
hobby-horse machine, merry-go-round, or other like machine,
on which persons are charged for riding, for each county in
which such machine is operated the sum of ten dollars shall
be paid for the privilege of operating the same. Any person
operating any such machine, without first having paid the
specific amount therefor, shall pay a fine of not less than
twenty dollars nor more than fifty dollars for each offence.

Public Rooms.

87. No person shally without a license authorized by law,
charge for the use of any house in a city or town, or in any
manner receive compensation for the use of the same, while
used or employed to exhibit therein any theatrical perform-
ance, lecture, concert, or any other exhibition. Whenever
such charge is made, or compensation is demanded or received
for the uso of such house, or any public rooms fitted for the
purpose, a license shall be obtained; but no license shall be
required of the proprictor or occupier of such house or public
rooms in a town containing less than two thousand inbabi-
tants. No license to use such house for such exhibitions or
performance shall be construed to exempt tho house from
taxation as property. For any 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.

Licenses to Public Rooms.

88. Every proprictor or occupier of a public theatre, or
other rooms fitted for public exhibitions, to use the same for
compensation, shall pay twenty dollars for the privilege.

SCHEDULE E.
Attorneys, Physicians, and Dentists.

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

An Attorney-at-Law; where he may practice.

90. 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 clicnts, shall obtain a revenue license; and no
person shall act as attorney-at-law, or practice law in the
courts of this commonwealth, without a separate revenue
license. A revenue license to practice law in any county or
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 fifty dollars nor more than one hundred dol-
lars 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 officers,
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 expects to
receive any fce, compensation or reward for services ren-
dered or information furnished upon any measure of legisla-
tion before or to be brought before the same. For any viola-
tion of this provision, the person so offending shall be deemed
guilty of a misdemeanor, and on conviction thereof shall be
confined in jail not more than one year, and fined not less
than two hundred dollars.

Licenses to Attorneys-at-Law.
91. Every attorncy-at-law who has been licensed for less

than five years shall pay fifteen dollars; and on attorneys
who have been licensed and practised 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: pro-
vided further, no attorney licensed under this act shall be
allowed to bring suit against the commonwealth or any
treasurer or collector of taxes for the recovery of money for
coupons tendered for taxes, unless he take out a special
license therefor; for which privilege he shall pay a specific
license tax in addition to the tax required under this section,
of two hundred and fifty dollars,

Physicians, Surgeons, and Dentists.

92. No person shall practice as a physician, surgeon, or
dentist for compensation, or sell any medicine, salve, or lini-
ment, or compound of the like kind, whether he be the manu-
facturer thereof or not, without a ‘license; but a license to
practice either pr ofession shall confer the pr ivilege of practic-
ing in all the professions aforesaid; and a license granted to
practice in any county or corporation, shall authorize such
physician, surgeon, or dentist to practice in any of the pro-
fessions authorized throughout the commonwealth without
additional license. Any person violating the provisions of
this section, or who shall practice in either of the profes-
sions named without a license, shall pay a fine of not less
than thirty dollars nor more than ono hundred dollars for
each offence, and shall be debarred from recovering any com-
pensation for any such services by suit or warrant in any of
the.courts of the commonwealth.

On Physicians, Surgeons, and Dentists.

93. Every physician, surgeon, or dentist who has been
licensed for less than five years, or person who shall sell any
medicine, salve, liniment, or compound of the like kind, shall
pay ten ‘dollars ; and every physician, surgeon, or dentist
who has been licensed and practiced for five years and more,
shall pay fifteen dollars; but in cities or towns of five thou-
sand inhabitants or more, the tax on physicians, surgeons, or
dentists shall be twenty-five dollars: provided that no physi-
cian, surgeon, or dentist shall be required to pay more than
ten dollars whose receipts are less than five hundred dollars
per annum.

Daguerrean and Photograph Artists and their Agents.

94. Any person who engages in fixing images of objects
according to the invention of the daguerreoty pe or photo-
graph, by whatever name it may be called or known, shall
be deemed to bo a daguerrean artist; and every person who
shall canvass for any daguerrean artist. or photographer, or
shall act as the agent for such artist or photographer in
transmitting pictures, daguerreotypes or photographs to other
points for the purpose of there having them copied or enlarged,
or colored, shall be deemed to be a daguerrean or photograph
artists’ agent or canvasser. And heshall be deemed a daguer-
rean or photograph canvasser whether he acts for bimself or
for another. And every such artist or agent engaged in the
business of the invention aforesaid, or as a canvasser therefor,
shall obtain a license, and it shall be unlawful so to engage
without a license. For every violation of chapter one 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.

Licenses to Daguerrean and Photograph Artists and Agents.

95. Every person who shall engage in the business of a
daguerrean or photograph artist, or who shall act as a
daguerrean or photograph artist's agent or canvasser, shall
pay for the privilege the sum of 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, he
shall pay thirty dollars; and if in a place of more than ten
thousand and less than twenty thousand, forty dollars, and
if more than twenty thousand, fifty dollars; and an additional
sum of five dollars for each county or townin which he oper-
ates, other than that in which he has bis regular place of
business.

Stallions and Jackasses. .

96. No person shall, without a license authorized by law,
let to mares, other than bis own. anv stallion or jackass.
Every license to the owner of a stallion or jackass, shall
specify the name of such stallion or jackass, if any name has
been given. A license to the owner of any such stallion or
jackass, for any county or corporation, shall be good for
twelve months from its date, and 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 tine of not less than thirty dollars nor
more than fifty dollars for each offence.

Licenses to Owners of Stallions and Jackasses.

97. For letting to mares any stallion or jackass, there shall
be paid ten dollars.

Agents for Renting EHouses.

98. Any person engaged in renting houses, farms or other
real estate, for compensation or protit, 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-
vided that administrators, guardians, executors, and other
fiduciaries shall be exempt from the license required. Any
person engaged as an agent for renting houses as aforesaid,
without a license, shall pay a fine of not less than fifty dol-
lars nor more than one hundred dollars for each offence.

Licenses to Agents for Renting Houses.

99. Every person who shall act as agent for the renting of
houses in cities of over two thousand inhabitants, shall pay
the sum of thirty dollars, and in towns of less than two thou-
sand inhabitants, ten dollars for the privilege of transacting
said business.

Labor Agents.

100. 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 avent; and no person shall
engage therein without having first obtained a license there-
for.

Licenses to Labor r Agents.

101. Every person who engages in the business of a labor
agent shall pay twenty-five dollars for the privilege of trans-
acting said business.

Storage and Impounding.

102. 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 merchandize, 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 vio-
late the provisions of this section, shall pay a fine of not less
than fifty dollars nor more than five hundred dollars for each
offence.

License for Storage and Impounding.

103. Every person who shall keep for compensation any
house, yard or lot for storage, or a wagon-yard or other im-
pounding, shall pay a sum tor said privilege, to be graduated
as follows: On every house the sum of twenty-tive dollars,
except that in a city or town, whose population exceeds five
thousand, the amount to be paid shall be fifty dollars, and on
every yard, wagon-yard or lot ten dollars: provided that
nothing shall be “charged for this privilege when the compen-

sation to the owners is less than fifty dollars per annum.

Livery Stables.
104. Any person who keeps a stablo or stalls in which

horses are kept at livery, or fed, or at which horses and vehi-
cles are hired for compensation by the pruprictor, shall be
deemed to keep a livery stable, and no person shall, without
alicense authorized by law, keep a livery stable ; ‘but this
section ehall 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 or-
dinary or house of private entertainment. Any person vio-
lating the provisions of this section shall pay a fine of not less
than thirty dollars nor more than one hundred dollars for
each ottence.

Lienses to Livery Stable Keepers.

105. Every person who shall keep a livery stable in the
country and ip towns of less than two thousand inhabitants,
shall pay the sum of fifteen dollars, and in towns of two thou-
sand inhabitants and over, he shall pay twenty-five dollars,
and an additional tax of titty cents for each stall therein.
And herein shall be included as stalls, such space as may be
necessary fora 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. very person, for the privilege of running
a single hack, shall pay ten dollars.

On the Sale of Horses, Mules, Asses, Jennets, Cattle, Sheep, and
fMoqs.

106. A license shall be required of persons who sell for
others on commission or for profit, or whose business it is to
trade, buy, or kell 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.

107. The specitic license on any person for the privilege of
trading in, buying, or selling horses, mules, cattle, sheep, and
hogs anywhere within this “state, a8 defined in section one
hundred and seven of this act, shall be twenty-five dollars,
the license to be certified by the clerk of the county or cor-
poration court in the same manner as a sample merchant’s
license.

108. 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 sum required by the state, county, city, or
town to be paid for the license or business of such company,
or any portion thereof. or any amount on account thereof.
Any company violating this provision, shall for every such
violation, be liable to a fine of one hundred dollars, one-half
of which shall go to the informer.
Licenses to Persons Selling, or Offering to Sell, Sewing Machines
and Accessories.

109. First. No manufacturer or other person, whether he
be licensed as a peddler, 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
hereafter provided.

second. Any manufacturer or person desiring the privilege
of selling, or offering to sell, or of selling and delivering
sewing 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 sum of
two hundred dollars for the privilege of transacting such
business, to grant such license without the payment of any
additional state, county, or corporation tax. ‘The name of
the manufacturer shall be stated in the license, and such
license shall be a personal privilece to the manufacturer or

erson to whom it is granted, and shall not be transferable;

ut such manufacturer or person so licensed, may obtain from
the auditor of public accounts, separate certiticates for as
many agents as any such manufacturer or person may desire to
employ) in the selling, or offering to scll, or selling and deliver-
ing sewing machines and accessors, upon the payment of tive
dollars for each additional cer tificate, and such certificate
shall state the name of the sewing machine, and shall entitle
such agent to sell, and offer to sell, and to sell and deliver
sewing machines and accessories named in such certiticate
throu chout the commonwealth. Any licensed merchant may
sell, or offer to sell or deliver, throughout the commonwealth,
sewing machines and accessories purchased by him from an
manufacturer or agent who has taken out a license to sall
sewing machines and accessories throughout the common-
wealth: provided such merchant shall be furnished a certi-
ficate from the auditor of public accounts, as hereinbefore
provided ; but no separate license shall be required to be ob-
tained by any person licensed under this section in order to
authorized such person to sell the said accessors of any manu-
facturer.

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 com-
missioner 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 ac-
cessories of any one manufacturer in such county or corpora-
tion. Any such person so licensed, may obtain the like privi-
lege 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 be a per-
sonal privilege to each manufacturer, person or agent, and
shall not be transferable; but no separate license shall be re-
quired to be obtained by any person licensed under this sec-
tion, in order to authorize such person to sell the said acces-
sories of any manufacturer.

Fourth. There shall be no abatement from the said sum to
be paid for the license to sell sewing macbines or accessories,
if the same be exercised for less than one year. All licenses
issued under this section shall expire on the thirtieth day of
April next after the date of their issue.

Fifth. Any manufacturer, person or agent, selling, or offering
to sell, or taking orders for the sale of sewing machines and
accessories, without having obtained the license or certificate
hereinbefore required, shall be deemed guilty of a misde-
meanor, and upon conviction thereof shall be fined not less
than one hundred dollars nor more than five hundred dollars,
one-half of every such fine to go to the informer.

Sixth. Nothing in chapter one of this act shall apply to
licensed auctioneers selling second-hand sewing machines, or
to officers of the law under legal process, nor prevent any
person licensed under chapter one of’ 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 passage ot chapter one of this act, or
those which may become second-hand machines after having
been sold under the provisions of chapter one of this act.

Agents for the sale of Manufactured Articles by Retail, other
than Sewing Machines.

110. Any person who shall sell, or offer for sale, manufae-
tured articles or machines by ret tail, other than sewing ma-
chines. unless he be the owner thereof and duly licensed asa
merchant, or takes orders therefor, on commission or other-
wise, shall be deemed to be an agent for the sale of manutae-
tured articles, 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
another; but a separate license shall be required from any
agent or emplovee who may sell or offer to sell such article
fur another. For any violation of this section, the person
offending shall pay a fine of not less than fitty dollars nor
more than one hundred dollars for each offence.
Incenses to Agents for the sale of Manufactured Articles by
Retail, other than Sewing Machines.

111. Every agent for the sale of manufactured articles or
machines, other than sewing machines, shall pay for the
privilege of transacting such business the sum of thirty 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 be shall sell or
offer to sell the same in any other of the counties or corpo-
rations of the state, he shall pay an additional sum of ten
dollars in each of the counties or corporations where he may
sell or offer to sell the same: provided that any person who
shall pay an annual tax to the commonwealth upon capital
actually employed by him in the manufacture otf the articles
or machines mentioned in this scction, of not less than thirty
dollars per annum, may, without anything further being paid
for the privilege, by himself’ or his vents, employ avents to
sell said articles or machines so manulactured by him in Any
of the counties or corporations of the state; and the certifi-
cate of the treasurer of the county or corporation in which
such tax shall be paid by such person on the capital so em-
ployed by him in the manufacture of such articles or machines,
shall be evidence of the fact and the amount of the tax so
paid by him to the state thereon.

112. All app.cations tor licenses shall be made, and all
taxes assessed by chapter one of this act, shall be paid in
lawful money of the United States, in the mode and subject
to the provisions of an act to reculate the granting of licenses,
approved the seventh day of F ebruary, eighteen hundred and
eighty-four, and any act amendatory ‘thereto, before any cor-
poration, firm or person, shall be entitled to receive said
license or to transact any business, profession or calling, for
which a license is required by chapter one of this act.

113. All taxes assessed on property, real or personal, by
this act, and by it dedicated to the maintenance of the public
free schools of the state, shall be paid and collected only in
lawful money of the United States, and shall be paid into the
treasury to the credit of the free school fund, and shall be
used for no other purpose whatsoever. And to this end the
auditor of public accounts shall have the books of the com-
missioners of the revenue prepared with reference to the
separate assessment and collection of said school tax, and the
several treasurers of the commonwealth shall have the tax
hills in their counties or corporations so made out as to specify
the amount of tax due from each taxpayer to the said public
free school fund, including the capitation tax and school
taxes of whatever kind or nature , and to keep said capitation
tax and school taxes separate and distinct from all other
taxes or revenues so collected by him, and forward the same,
thus separate and distinct, to auditor of public accounts,
which shall be kept separate and distinct by him from ail
other taxes or revenues until paid to the public free schools.
114. The act approved April the twenty-second, eighteen
hundred and eighty-two, entitled an act for the assessment
of taxes on persons, property, income, licenses, and so forth,
and imposing taxes thereon for the support of the govern-
ment and free schools and pay the interest on the public debt,
and all other acts and parts of acts inconsistent with this act,
are hereby repealed.

115. No corporation created by any other state or country
shall transact business of any kind in this state, either by
itself’ or its agents, until it shall have first paid the license
required by law in ‘cash, and not in coupons, and have com-
plied with all other conditions imposed by law. Any viola-
tion of this act shall be a misdemeanor, and be punished by
a fine of not Tess than five hundred dollars nor more than
two thousand dollars.

CILAPTER IT.

1. Be it enacted by the general assembly, That no person,
club, or corporation shall, ‘within the limits of this common-

wealth, sell wine, ardent spirits, malt liquors, or any mixture
thereot: alcoholic bitters, bitters containing alcohol, or fruits

reserved in ardent spirits, either by wholesale, retail, or to
be drunk at the place where sold, or in any other way, with-
out first having obtained license therefor; nor shall such
license extend to him the privilege of selling in either way
except in the manner hereinafter provided. <A license to sell
by wholesale sball only include the privilege to sell in quan-
tities of five gallons or more, except that wholesale dealers
in malt liquors may have the privilege of selling by bottles
and jugs in quantities of not less than one dozen. A license
to sell by retail shall include only the privilege of selling in
quantities not exceeding five gallons at any time to any
individual, which shall not be “drunk within the house or
curtilage where sold, but shall be delivered to the purchaser
in bottles, jugs, demijohns, or other vessels, to be removed
thoretrom.* A license to sell to be drunk at the place where
sold, shall be known as a bar-room license; a license to keep
an ordinary or a malt-liquor saloon, as the case may be,
under which no wine, ardent spirits, malt liquors, nor any
mixture thereof, shall be sold to be taken away from the
place of delivery, but shall be drunk there. Any person
desiring to carry on the business of a wholesale liquor dealer,
and also that of a retail liquor merchant, shall obtain a
separate license for each, and comply with all the provisions
of this act in relation to both privileges. Any person, club,
or corporation desiring to carry on the business of a retail
liquor merchant, and also that of a bar-room, shall obtain a
separate license tur cach, and comply with all the provisions
of this act in relation to both privileges. A violation of the
provisions of this section shall be deemed a misdemeanor, and
shall be punished by a fine of not less than one hundred dol-
lars nor more than five hundred dollars, and, in the discretion
of the court, by imprisonment not exceeding twelve months:
provided that nothing in this section shall prevent wholesale
confectioners from selling fruits preserved in ardent spirits.
2. Any person, club or corporation, who desires a license
to sell by retail, or to keep a bar-room or a malt-liquor saloon,
or to keep an ordinary, shall first apply therefor to the com-
missioner of the revenue of the city or county in which such
privilege is proposed to be exercised, who shall ascertain the
amount to be paid by such person, club or corporation for
such privilege, and give them a certificate specifying the
same, and as a condition precedent to the consideration
of, or the granting of such license, the party proposing
to apply for the same shall thereupon make a deposit
with the treasurer or other collecting officer of such city
or county, in lawful money of the United States, of the
amount so ascertained, and shall take from such treasurer
or other collecting officer, a receipt for the deposit so
made, endorsed on the certificate furnished by the commis-
sioner of the revenue, showing that such deposit, in lawful
money of the United States, has been made with such treas-.
urer or other collecting officer; and the applicant for any
such license shall thereupon present such certificate so re-
ceipted, to the judge of the county or corporation in which it
is proposed to conduct the business; and such court shall
thereupon hear such evidence as may be introduced for or
against the application, and hear and determine the question
of granting the same. It shall be lawful for any person who
may consider that he or they would be aggrieved by the
granting of such license, to have himself or themselves en-
tered and made a party defendant to said application, and to
defend and contest the same. If the court be fully satisfied
upon the hearing of the testimony for and against the ap-
plication, that the applicant is a fit person to conduct such
usiness, and that he will keep an orderly house, and that
the place at which it is to be conducted is a suitable, con-
venient and appropriate place for conducting such business,
the court may, upon the execution by the applicant of a
bond, in a penalty of not less than two hundred and fifty nor
more than five hundred dollars, with good security, condi-
tioned for faithful compliance with all of the requirements of
this act, grant such license; and thereupon the commissioner
of the revenue shall issue the same in such form as may be
prescribed by the auditor of public accounts. Either party
to such application shall have the right of appeal from the
order or judgment of the court granting or refusing such ap-
plication, during the term at which the application is heard
and decided, to the circuit court of said county or corpora-
tion. The judge of such circuit court shall take cognizance
of such appeal, and may hear the same either in term time
or vacation, and may grant the license upon the terms pre-
scribed in chapter two of this act, or may refuse the same,
and the decision of such circuit court, or of the judge thereof
in vacation, shall be final, and no appeal, writ of error, or
supersedeas shall lie thereto. The party to any such pro-
eeeding who shall substantially prevail, shall, in cases where
such applications are contested, be entitled to recover their
costs from the opposite parties, as in other civil eases. All
bonds taken under chapter two of this act, shall contain the
waiver of the homestead exemption of the obligors therein.
So soon as Heenses shall be granted under chi apter two of this
act. it shall be the duty of the Commissioner of the revenue,
certifying the same, to make return thereof to the treasurer,
or other collecting officer of the city or county, and to the
auditor of publhe accounts; and it shall be the duty ot such
treasurer, or other collecting officer, immediately upon such
license being granted, to place the amount of any such de-
posits as may have been made with him under chapter two of
this act, to the credit of the commonwealth. and within twenty
days thereafter, to pay the same over to the auditor of public
accounts. If such application be finally refused, the deposit
made by the applicant shall be refunded to him by the treas-
urer, or other collecting officer.

3. The amount to be paid for a license for the privilege of
selling by wholesale, wine, ardent spirits, malt liquors, or any
mixture of any of them, shall be three hundred and fifty dol-
lars: provided, however, that if any wholesale dealer shall
desire the privileve of selling malt liquors only, the specific
amount to be paid by him for the privilege, shall be one hun-
dred and fifty dollars. Any person or firm desiring to exer-
cise the privileze granted under this section, shall pay the
amount hereby required to be paid for said privilege, in law-
ful money of the United States, to the county or corporation
treasurer, and take his receipt therefor, and upon the pre-
sentation of the reeeipt to the commissioner of the revenue for
said county or city, the said commissioner shall issue to the
person or firm so applying, a license as provided for in ehap-
ter two of this act. The commissioner of the revenue shall
immediately, upon the assessment of any license provided for
in this seetinn, forward to the auditor of public: accounts, ¢
certificate of the same, and the treasurer shall pay over the
amount na the auditor of public accounts, within fifteen days
after the said auditor shall have received said eertifieate, and
shall certity the same to the auditor of public accounts. The
auditor shall require the said treasurer to pay the amount of
such licenses so collected, within fifteen days after the receipt
of the report provided for in this section.

4, The specific sum which shall be paid tor the privilege of
selling by retail, wine, ardent: spirits, malt liquors, or any

mixture of any of them, shall be in the country or in towns
or Villages of one thousand inhabitants or less, Or upon any
vessel, seventy-five dollars, and in cities or towns or villages
exceeding one thousand inhabitants, one hundred and {wenty-
five dollars, except that where a person sells by retail or
under a bar-room license, malt liquors only, in the country or
in towns under five thousand inhabitants, he shall be required
to pay the specific sum of thirty dollars for such privilege.
39. The specific sum which shall be deposited and paid for
the privilege of keeping a bar-room, shall be as follows: In
the country or in towns or villages of less than one thou-
sand inhabitants, there shall be paid seventy-five dollars, and
an additional sum equal to fifteen per centum of the rent or
rental value of the room or rooms used as a bar-room; said
rent or rental value to be ascertained by the commissioner of
the revenue in the manner provided by the seventh section
hereof, for the assessment of the license upon, and the ascertain-
ment of the rental value of an ordinary; and in cities or
towns of one thousand inhabitants or more, there shall be
deposited and paid, one hundred and twenty-five dollars for
said privilege, and an addition sum equal to fifteen per cen-
tum of the rental value of the room in which the bar-room is
to be kept, to be ascertained as hereinbefore provided.

6. The speciticsum which shall be paid for the privilege of
keeping an ordinary, which privilege shall include the privi-
lege of selling wine, ardent spirits, and malt liquors in such
ordinary to be drunk where sold, but shall not include the

rivilege of selling the same, or any mixture of any of them,
by retail, not to be drunk where sold, shall be as follows: In
the country or in towns having a population of two thousand
or less, there shall be paid the sum of seventy-five dollars;
and in towns or cities Ipaveiiiae a population of two thousand
or more there shall be paid one hundred and twenty-five
dollars for this privilege; and in either case there shall be
paid for this privilege an additional sum equal to eight per
centum of the annual rent or rental value of the house and
furniture used for the purposes of said ordinary up to one
thousand dollars of such annual rent or value; and on the
annual rent or rental value in excess of one thousand and
under two thousand dollars, five per centum of such rental
value, and three per centum of such annual value from two
thousand dollars and upwards, to be ascertained as provided
in the next section.

7. Any person who shall, for compensation, furnish lodging
and dict to travelers, sojourners or boarders in his house, or
provender for a horse feeding in his stable or on his land,
(except a drove of live stock and persons attending it,) and
sel] by retail, wine, spirituous or malt liquors, or any mixture
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 dict for travelers, and unless it be
dispensed with by the court, with stabling and provender or
pasturage, and provender for their horses. A license to keep
an ordinary shall not be construed to authorize the sule of
Wine, spirituous or malt liquors to be drunk elsewhere than
in or at such ordinary, unless authorized by an additional
license and the payment of the additional amount required:to
be paid therefor. The amount to be required to be paid for
the privilege of keeping an ordinary to 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 amount to be paid by what the probable rent
would be; and the commissioner may require the proprietor
or tenant to state on oath what is the amount of such rent,
or what would be a fair rent therefor. And if the said pro-
prictor or tenant refuse to state the same, when so required,

e shall pay a fine of five hundred dollars. Any person who
shall keep an ordinary without a license, shall pay a fine of
not less than thirty dollars nor more than one hundred dollars
for each day he may continue the same, but where the ordi-
nary shall be kept open but for part of the year, the tax shall
be apportioned according to the time that it is kept open.

8. Any licensed wholesale liquor dealer may also obtain a
license as a retail liquor dealer upon the payment therefor of
one-half of the amount required in section four of chapter
two of this act, and shall comply with all the provisions of
chapter two of this act; and upon the complying with all
the provisions of chapter two of this act concerning the
application for, and granting of licenses to retail liquor
dealers. Any licensed retail liquor dealer may also obtain
a license to keep a bar-room upon depositing and paying
one-half of the amount required to be paid for such privi-
lege in section six of chapter two of this act, and upon
complying with all the requirements of chapter two of this
act concerning the application for, and granting of licenses
to persons to keep a bar-room, and any licensed bar-room
keeper or keeper of an ordinary, who has paid the amount
required to be paid for such privileges by this act, may also
obtain a license as a retail liquor dealer upon the payment
therefor of one-half of the specific sum required in section
four of chapter two of this act, and shall comply with all the
provisions of this act as such retail liquor dealer.

9. ‘he amount which each keeper of a malt liquor saloon
shall be required to deposit and pay for such privilege shall
be forty dollars in the country or in towns of one thousand
inhabitants orless, and sixty dollars in cities and towns having
over one thousand inhabitants.

10. The bond taken of any licensed dealer under the second
section of chapter two of this act, shall be deemed forfeited
by his failure to pay any part of the amount required of him
by chapter two of this act, and any portion as to which there
is such failure of payment may be recovered of him and his
sureties, by motion or suit, in any court having jurisdiction,
and may, morcover, be collected by the treasurer in the
manner that taxes are collected, and, in the discretion of the
court, his license forfeited.

11. The amount required by chapter two of this act to be
paid for the licenses herein specified, shall be in lieu of all
taxes upon the capital actually employed .in any of the
branches of business specified in the first section of chapter
two of this act.

12. The specific amount which each rectifier shall be re-
quired to pay for the privilege of carrying on his business,
shall be one hundred and fifty dollars, except that a manu-
facturer of ardent spirits may rectify spirits of his own man-
ufacture without paying any additional sum for such privi-
lege. Each rectifier who shall desire to sell, by wholesale or
retail, spirits so rectified by him, shall be assessed with and
pay for such privilege the same amount which is required to

e paid by other wholesale and retail dealers in ardent spirits.

13. Any druggist who desires to sell wine, ardent spirits
or malt liquors, or any mixture thereof, or alcoholic bitters,
shall be required, before he does so, to take out a retail liquor
dealer’s license; and he shall in all respects be deemed a retail
liquor dealer, and be subject to the requirements of this law:
provided the provisions of chapter two of this act shall not
apply to liquor used by any drugyvist in the preparation of
medicine. And no alcoholic bitters, whether the same may
have been manufactured ‘in this state or elsewhere, shall be
sold in this state by any person who has not obtained a
license, under chapter two ot this act, to scll wine, ardent
spirits, malt liquors, or any mixture thereof. And any person
violating this provision shall be liable in all respects to the
same penalties which are imposed by chapter two of this act
for selling wine, ardent spirits, malt liquors, or any mixture
thereof, without a license therefor.

14. Every person licensed as a manufacturer or distiller of
alcoholic liquors shall pay four said privilege, at the time his
license is granted, a specific sum therefor, to be graduated
and classified as follows: The manufacturer who shall mash
and distill ten bushels or less per day, thirty dollars; ten
bushels and less than twenty per day, fifty dollars; twenty
bushels and less than thirty per day, seventy-five dollars ;
thirty bushels and less than forty-five per day, one hundred
and twenty-five dollars; forty-five bushels and less than
seventy-five per day, two hundred dollars; seventy-five
bushels and less than one hundred per day, two hundred and
fitty dollars; one hundred bushels and Jess than one hundred
and fifty per day, three hundred dollars; one hundred and
fifty bushels and less than two hundred per day, four bhun-
dred dollars; two hundred bushels and less than to bun-
dred and fifty per day, four hundred and fifty dollars; two
bundred and fifty bushels and less than three hundred per
day, five hundred dollars; and on cach one hundred bushels
per day in excess of three hundred, at the rate of two bun-
dred dollars cach one hundred bushels so mashed per day.
The above specific sums shall be paid before commencing his
operations, and on the payment of such specific sum, the
manufacturer shall have the privilege of selling the liquors
actually manufactured by him, in quantities of not less than
one gallon, at the house where the same is manufactured.
The manufacturer of alcoholic liquors by direct fermentation
and distillation from pomace or from cider or fruits, when the
quantity of brandy shall not exceed forty gallons, shall not
be required to pay anything for such privilege. When the
quantity excecds forty gallons and the distillery 18 run less
than three months, the distiller of brandy shall pay a specific
sum of ten dollars; but if the distillery is run more than
three months and less than six months, the specific amount
to be paid for the privilege shall be twenty dollars ; and if
run for six months or more, there shall be paid for the privi-
lege fifty dollars. It shall be the duty of every licensed dis-
tiller who manufactures brandy from fruit, to furnish to the
commissioner of the revenue a copy of the returns made b
him to the internal revenue assessor of the United States ;
and the commissioner of the revenue shall require said
licensed distiller to make affidavit to the correctness of such
return. On payment of the above sum, the distiller of
brandy shall have similar privileges in regard to the sale of
brandy manufactured by him to those granted to distillers of
whiskey. For the privilege of manufacturing malt liquors
there shall be paid fifty dollars, and upon the payment of
such specific sum the manufacturer shall have the privilege
of selling the products of bis brewing, in quantities In excess
of five gallons, at any place within the state of Virginia.
And the said manufacturer may have the additional privi-
lege of selling the products of his brewing, in quantities not
less than one gallon, at the place of manufacture: provided
that any resident manufacturer of wine may have the privi-
lege of selling wine of his own manufacture, in quantities
not less than one gallon, without paying the license tax or
percentage provided by chapter two of this act.

15. The auditor of public accounts shall prescribe a form
for licenses for manufacturers of liquor, wholesale liquor
dealers, wholesale and retail liquor dealers, retail liquor
dealers, bar-room dealers, and all other persons licensed to
sell liquor by the drink, to be drunk at the place where sold,
spirituous or malt liquor, wine, or a mixture thereof; which
said licenses shall have printed on them, in plain letters, at
least one inch in length, in words and figures, the year when
issucd, the month when it begins and expires, and also the
class of licenses, whether wholesale liquor dealer, wholesale
and retail liquor dealer, retail liquor dealer, or bar-room
liquor dealer. Every person obtaining any such license shall
post the same in a conspicuous place in his office, if a whole-
sale liquor dealer; and if a retail liquor dealer, or a bar-room
liquor dealer, or malt liquor saloon keeper, shall post the
same in the most conspicuous place about bar or place of re-
tailing, and shall expose the same to common observation ;
and any person failing to keep such license so conspicuously
posted, shall, on conviction, be fined not exceeding one hun-
dred dollars.

16. It shall be the duty of the judge of the circuit, county
or corporation courts, to give this act, and particularly the
provisions thereof in reference to the sale of ardent spirits,
wine, malt liquors, or any mixture thereof, in charge to the
grand jury at every regular grand jury term of their respec-
tive courts, and to send before the grand jury the constables
and the commissioner of the revenue, with the view of ascer-
taining whether any person in their districts is engaged in
the sale of liquors without a license, as prescribed in chapter
two of this act.

17. The act of assembly entitled an act imposing a tax and
preseribing regulations for collecting the same, on the privi-
ere of selling wine, ardent spirits, or malt liquors, or any
mixture thereof, within the limits of the commonwealth, for
the support of the government and to pay the interest on tho
public debt, approved March three, eighteen hundred and
eighty, and the act amendatory of the second section of said
act, approved March six, eighteen hundred and ecighty-two,
and all acts and parts of acts inconsistent with chapter two
of this act are hereby repealed.

18. No person shall sell wine, ardent spirits, malt liquors,
or any mixture thercof, by retail or to be drunk where sold,
upon any steamboat, canalboat, ship, barge, or other vessel,
at any wharf or landing, or upon any river, creek, sound, or
any of the other waters of this commonwealth, without
having first obtained a license therefor in accordance with
the provisions of chapter two of this act: provided that the
amount required to be paid for such privilege to be exercised
upon any such vessel shall be the lowest specific sum required
in each case by the provisions of chapter two of this act to
be paid for such privilege: and provided further, that the
provisions of chapter two of this act shall not apply to any
steamship or steamboat which is regularly engaged in plying
the waters of the Atlantic ocean.

19. All applications for licenses under the provisions of
chapter two of this act, with the exception of the licenses
and privileges mentioned in the second section of chapter
two hereof, shall be made in accordance with the require-
ments of the act entitled an act to regulate the granting of
a license for the exercise of any privilege, approved February
the seventh, eighteen hundred and eighty-four, and the act
amendatory thereof. And in considering said applications
the officer granting the same shall conform to the require-
ments of said last-mentioned act; but all applications and
licenses mentioned in the second section hereof shall be made,
considered and granted only upon the terms and conditions,
and subject to the requirements set forth in said second
section. But nothing herein contained shall be so construed
as to repeal, alter or amend the act entitled an act to provide
for the granting of a license for the exercising of any privilege,
approved February seventh, eightcen hundred and eighty-
four, or the act amendatory thereof, except so far as the same
may be in conflict with the second section of chapter two of
this act. ‘

20. The provisions of chapter two of this act shall not be
construed to repeal or in anywise change the provisions of
any local-option law, or the provisions of the charter of any
town or city in the state, touching the granting of licenses:

rovided that in any county of this commonwealth where
focal-option prevails, it shall be lawful for a druggist to sell
wine, ardent or spirituous liquors, for medicinal purposes
only, upon the prescription of any regularly licensed practic-
ing physician: provided however, he shall take out the license
required by section thirteen of chapter two of this act.

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

22. Chapter one of this act shall be in force from the pas-
sage of this act. Chapter two of this act shall be in force
from and after April thirtieth, eighteon hundred and eighty-
four.