Chap. 274.—An ACT to amend and re-enact section 31 of chapter 1 of an
act to provide for the assessment of taxes on persons, property, and
income, and imposing taxes thereon for the support of government
and public free shcools, 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, as amended by an act approved March
6, 1886, and to add two sections to chapter two of said act, approved
March 15, 1884.

Approved May 18, 1887.

1. Be it enacted by the general assembly of Virginia, That
section: thirty-one of chapter one of an act entitled an act
to provide for the assessment of taxes on persons, property,

and incomes, and imposing taxes thereon for the support of
tha eenvarnmant and nihlin fran agohnnig ans tn nav tha in.
terest on the public debt, and to provide for the mode of ap-
plying 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 fifteen,
eighteen hundred and cighty-four, as amended by an act en-
titled an act to amend sections cighteen, twenty-four, thirty-
one, thirty-two, thirty-nine, forty-eight, fifty-four, sixty-four,
eighty-seven, eizhty-eight, and eighty-nine of an act to pro-
vide for the assessment of taxes on persons, property, and
income, and imposing taxes thereon for the support of the
government and public free schools, and 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 prescrib-
ing the amount to be paid as a condition precedent to the
right to transact such business, approved March fifteen, eigh-
teen hundred and eighty-four, to add additional sections
thereto, and to repeal sections one hundred and six and one
hundred and seven of said act, and chapter one hundred and
ninety-six of the Acts of the extra session of eighteen hun-
dred and cighty-four, approved March six, eighteen hundred
and eighty-six, be and the same is hereby amended and re-
enacted so as to read as follows:

§ 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 pa
one hundred dollars; and any sample merchant who shall
permft any person, except a duly authorized agent or sales-
man to sell under his license otherwise than for 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 for whom he acts, and
a duly executed power of attorney from said person constitu-
ting bim his agent or salesman. For every agent or sales-
man employed to scll as aforesaid, by any person, firm, or
corporation, there shall be paid one hundred 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 issuing
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 salesman using the same; and such
certificate and power of attorney shall be exhibited whenever
required by any officer of the law or private citizen. This
section shall not be so construed as to prevent any planter
from selling all tobacco raised by himself, by sample or
otherwise. Nothing in this or the preceding section shall be
construed to require any licensed merchant who has paid for
his merchant’s license an amount of not less than one hun-
dred dollars, to pay an additional amount for selling or offer-
ing to sell by sample either by himself or agents; but before
any merchant shall be authorized to sell either by himself or
his agents, he shall obtain a certificate from the commissioner
of the revenue of the county or corporation in which he is
licensed, showing that he is conducting a bona fide mercantile
business in such county or corporation, and has not taken
out a merchant’s license to avoid the payment of the assess-
ment 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 sample merchant who shall hire
his license to another, or allow the use of the same to any
other person, firm, or corporation, shall forfeit such license;
and the person, firm, or corporation using such license ahall
pay a fine of two hundred and fifty dollars for each offence
and any person, firm, or corporation who may be found using
a license not granted by the officers authorized by chapter
one of this act to issue such license, and any person, firm, or
corporation using any sueh license in this State, and which is
ascertained to be fraudulent, such person, firm, or corpora-
tion shall be deemed guilty of a misdemeanor, and on convic-
tion, shall be fined two hundred and fitty dollars and im-
prisoned for one year: and provided further, that this sec-
tion shall apply alike to resident and non-resident sample
merchants: provided however, that any manufacturer who
shall have been assessed and paid on the capital employed in
his business as provided in schedule C of this act, shall not
be required to pay an additional sum for sale by sample.

2. Beit further enacted, That chapter two of the above
named act, approved March fifteen, cighteen hundred and
eighty- four, be amended by adding sections thercto as fol-
lows:

§ 23. Any person who shall sell or offer to sell wine, ardent
spirits, malt liquors, cider, or any mixture of any of them,
by sample or other representation, or any agent for the sale
or collection of orders for wine, ardent spirits, malt liquors,
cider, or any mixture of any of them, by sample or description,
shall be deemed to be a sample liquor merchant. Any person,
firm, or corporation, who desires a license to sell wine, ardent
apirits, malt liquors, cider, or any mixture of any of them,
shall first apply to the auditor of public accounts, or to some
commissioner of the revenue of some county or corporation
in which such privilege is proposed to be exercised, who shall
ascertain the amount to be paid by such person, firm, or cor-
poration, who shall give a certificate specifying that such
application has been made, and the amount of tax charge-
able for exercising such privilege and asa condition pr evedent
to the consideration of the granting of such license, the party
proposing to apply for the same shall thereupon make if de-
posit in lawful money of the United States of the amount so
ascertained, with the treasurer of the State, in any case in
whicb the ‘application is made to the auditor of public ac-
counts, and in any case in which the application is made to
& commissioner of the revenue with the treasurer of his
county or corporation of the amount so ascertained, and shall
take from the treasurer a receipt for the deposit so made, en-
dorsed on the certificate furnished by the auditor of public
accounts or the commissioner of the revenue, as the case
may be, showing that such deposit in lawful money of the
United States has been made with such treasurer; and the
applicant for such license shall thereupon present such cer-
tificate, so receipted, to the judge of the county or corpora-
tion court in which he proposes to obtain a license; and such
court shall thereupon hear such evidence as may be introduced
for and 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 granting 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 hearing the testimony for and against the application,
that the applicant is a fit person to conduct such business,
and that such applicant will faithfully comply with the re-
quirements of this and the next succeeding section, shall
grant such license, and thereupon the auditor of public ac-
counts or the commissioner of the revenue, as the case may
be, shall issue the same in due form. Either party to such
application shall have the same right of appeal as is prescribed
by section two of this chapter. If such application be finally
refused, the deposit made by the applicant shall be refunded
to him. Every license issued under this section shall grant
the privilege of selling anywhere in the Stato, and shall be
valid for one year from the date of its issue; but if used
out of the county or corporation where granted, when issued
by a commissioner of the revenue, 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 dis-
tric} wherein the license is used, and that his signature is
genuine. Such license shall be a personal privilege, and shall
not be transferable, nor shall any abatement of the sum re-
quired to be paid be allowed. Any person, firm, or corpora-
tion who sball sell or offer to sell, in violatin of this section,
shall pay a fine of five hundred dollars for the first offence,
and six hundred dollars for each succeeding offence, the in-
former to receive one-half of the fine so collected. No person,
firm, or corporation licensed under this section shall be au-
thorized to sell, except to some persons, firm, club, or corpo-
ration licensed under some section of this chapter.

§ 24. The amount to be paid for the privilege of selling
under the last foregoing section shall be three hundred and
titty dollars, and no person, firm, or corporation shall permit
any person, except a duly authorized agent or salesman, to
scll under their license otherwise than for their exclusive use
and benefit. No agent or salesman shall be permitted to sell
or offer to sell, as atoresaid, except he have with him at the
time the license granted to the person, firm, or corporation
for whom he acts, which license shall state the name of the
person, firm, or corporation to whom the license was granted,
and the name of the agent or salesman using the same, and
also a duly executed power of attorney constituting him as
such agent or salesman, which license and power of attorney
shall be exhibited whenever required by any officer of the
law, or private citizen. For every agent or salesman em-
ployed to scll as aforesaid, there shall be paid three hundred
and fifty dollars. Sales of wino, ardent spirits, malt liquors,
cider, or any mixture of any of them by sample, shall be
limited to sales by wholesale. Nothing in this or the pre-
ceeding section shall be construed to require any licensed
wholesale liquor dealer, who has paid his license as such, an
amount of not less than three hundred and fifty dollars, to
pay an additional amount for selling or offeriug to scll by
sample, either by himself or agents: provided that every
such agent shall first apply to the court of the county or cor-
poration in which his principal is licensed as such wholesale
iquor merchant for the certificate hereinbefore required. No
person, firm, or corporation shall hire their license or allow
the use of the same, to any other person, firm, or corpora-
tion; and any person, firm, or corporation who shall so hire,
or allow the use of such license 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 three
hundred and fifty dollars for each offence: provided that
this and the last preceding sections shall not apply to any
person licensed as a manutacturer under section fourteen of
this chapter.
3. This act shall be in force from its passage.