CHAP. 148.—An ACT to raise revenue for support of the government and public free
schools, and to pay the interest on the public debt, and to provide a special tax for
pensions as authorized by section 189 of the Constitution.

Approved April 16, 1908.

1. Be it enacted: by the general assembly of Virginia, That the taxes
on persons, property, and incomes for the year commencing the first day
of February, nineteen hundred and three, and each year thereafter, and
on licenses to transact business, shall be as follows:

TAXES ON LANDS AND Lots, GROUND RENTS, AND RENT CHARGE.

2. On tracts of lands and lots, and the improvements thereon, not ex-
empt from taxation, ground rents and rent charge, there shall be a tax of
twenty 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, and a further special tax of five cents on every hundred dolla
of the assessed value thereof, which shall be applied to the payment
pensions.

CLASSIFICATION OF PERSONS AND PERSONAL PROPERTY.

3. The taxable subjects shall be classified by schedules as follows, t
wit:

SCHEDULE A.

4. The classification under schedule A shall be as follows, to-wit:

First. The number of white male inhabitants who have attained the a:
of twenty-one years, except those pensioned by this State for milita
SOTVICCS.

Second. The number of colored male inhabitants who have attain
the age of twenty-one years, except those pensioned by this State for m1.
tary services.

Tax ON PERSONS.

5. Upon every male person, classified in schedule A, there shall be
tax of one dollar and fifty cents, of which one dollar shall be for aid |
the public free schools and fifty cents shall be returned and paid into t!
treasury of the county or city in which it shall have been collected.

SCHEDULE B.
6. The classification under schedule B shall be as follows:
TANGIBLE PERSONAL PROPERTY.

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

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

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

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

Vifth. The aggresate number and value of all family carriages, stag
coaches, carts, wagons, carry-logs, spring-wagons, carrvalls, gigs, buggic
sleighs, automobiles, bievcles, and vehicles of hke kind, to either of tho
enumerated.

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

Seventh. The agerezate value of all tools of mechanics.

Lighth. The ageregate value of al] farming implements.

Ninth. The aggregate value of all felled timber, railroad ties, tel
graph, telephone, or electric light poles. piles, mine props, cord woo
hoop-poles, staves, and bark which has been felled for sale by other tha
the owner of the land upon which it has been felled within twelve mont]
preceding the first day of February of each vear.

Tenth. The number of watches and cloeks, and the value thereof.

Eleventh. The number of sewing machines, and the value thereof.
Twelfth. The aggregate number and value of piano-fortes, melodeons,
harps, organs, and musical instruments of all kinds.

Thirteenth. The aggregate value of all household and kitchen furni-
ture.

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

Fifteenth. The aggregate value of grain, tobacco, and other agricultu-
ral productions in the hands or possession, legal or constructive, of a pur-
chaser.

Sixteenth. The number of boats or water crafts under five tons burthen,
used for business or pleasure, and the aggregate value thereof.

Seventeenth. The number of all ships, tug-boats, barges, boats, or other
water crafts of five tons burthen and over, and all other floating property
not required to be assessed by the State Corporation Commission, used for
business or pleasure, and the aggregate value thereof, with their tackle,
rigging, and furniture, and all else that pertains to them, or of any share
or interest therein, though the said ships, or other water craft, or any of
them, may not be, at the time when the assessments are made, in the
waters of Virginia.

Fighteenth. The aggregate value of all shot-guns, rifles, muskets, and
other fire-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 purposes of police, shall not be listed for taxation.

Nineteenth. The value of seines, pound-nets, fykes, weirs, or other
devices for catching fish.

Twentieth. The value of all toll bridges, turnpikes, and ferries, except
steam ferries owned or operated by a chartered company.

Twenty-first. The aggregate value of all other tangible personal pro-
perty not specifically enumerated in this or other schedules, and not ex-
empt from taxation: provided, that grain, tobacco, and other agricultu-
ral productions in the hands of a producer of the same are hereby de-
clared exempt from taxation as property under this schedule.

TAXES ON TANGIBLE PERSONAL PROPERTY.

?. On all personal property mentioned in this schedule there shall be a
tax of twenty cente 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 apphed to the support of the public free
schools of this State, and a further special tax of five cents on every hun-
dred dollars of the assessed value thereof, which shall be applied to the
payment of pensions.
8. The classifications under schedule C shall be as follows:
PERSONAL PROPERTY IN CHOSES IN ACTION, Etc.

First. Bonds, notes, and other evidences of debt, including bonds of
other States than Virginia, bonds of counties, cities, and towns, bonds of
railroad and canal companies and other corporations, bonds of individuals,
and all demands and claims, however evidenced, whether secured by deed
of trust, Judgment, or otherwise, or not so secured.

The commissioner shall require each person, natural or artificial, re-
siding in his district, city, or town to make out and deliver to said com-
missioner a list in detail of the date, amount for which originally given,
but not the name of the debtor, the dates and amounts of the credits
thereon, the balance due, and the time of payment of all bonds, notes, and
other evidences of debt due and payable to such person in excess of one
hundred dollars, and a statement of the aggregate amount of all bonds,
notes, and other evidences of debt under one hundred dollars each. The
auditor of public accounts shall furnish the necessary blanks for such lists
and statements to the commissioner of the revenue.

This list and statement shall be signed and sworn to by the tax-payer
before the commissioner of the revenue or some notary public, or some
person authorized to administer oaths, who shall certify that said list was
signed and sworn to before him. The commissioner shall sign the hst and
determine the value of the bonds, notes, and other evidences of debt
therein enumerated, subject to an appeal from his valuation to the circuit,
county, or corporation court. The said list and statement shall include
bonds of railroad and canal companies, bonds of counties, cities, towns,
and bonds of other States and corporations, bonds of individuals, and all
demands and claims, however evidenced, whether due or not, from debtors
residing out of or within the State or county, whether secured by a deed
of trust or by judgments or not, deducting from the aggregate amount
thereof all such bonds, demands, or claims not otherwise deducted owing
to others as such principal debtor, and not as guarantor, endorser, or
surety; but not deducting any money that may be due to others on ac-
count of the purchase of securities which are non-taxable, nor shall such
deductions of indebtedness be made from stock in any bank or banking
institution, such stock being taxed otherwise under this act; but no bond,
demand, or claim constituting a part of the capital as defined in this act
of the business done out of this State, or any capital used by any mer-
chant or manufacturer, and taxed under this act shall be included in this
section.

The list and statement hercin provided for shall be delivered by said
commissioner to the clerk of the circuit, county, or corporation court of
his county or city, who shall file the same in his office, properly labeled,
keeping the list for each year separate. If any person, firm, or corporation
shall, with a view to evade the payment of taxes, fail or refuse to make out
and deliver under oath such list and statement as herein provided for of
any such bonds, notes, or other evidences of debt, then the omitted evi-
dences of debt shall not be recoverable by action at law or suit in equity
in any of the courts of this Commonwealth or by any legal process, or by
sale under deed of trust, or otherwise, until they shall have been reported
for assessment, and the taxes paid thereon for the years that they should
have been paid, with an addition of fifty per centum of the amount of said
unpaid taxes; and the failure to make out such list and statement to the
said commissioner shall be taken as prima facie evidence of the intention
to so evade the payment of taxes.

The auditor of public accounts, when he furnishes the necessary blanks
as above provided, shall include in the form of oath which he shall append
thereto the statement that no part of the indebtedness claimed by the tax-
payer as a deduction from the amount of all bonds, notes, and other evi-
dences of debt due to such tax-payer is on account of the purchase of secu-
rities which are non-taxable; and further, that no part of said indebted-
ness was created with a purpose to evade the payment of taxes; and any
one who shall sign and swear to a false list shall be deemed guilty of per-
jury. But where in any such action at law or suit in equity it is ascer-
tained that there are unpaid taxes and penalties on the evidence of debt
sought to be enforced, and the suitor makes affidavit that he is unable to
pay these taxes and penalty, but is willing for the same to be paid out of
the first recovery on the evidence of debt, the court shall have authority
to enter as a part of any judgment or decretal order in said proceedings
that the amount of taxes and penalties due and owing shall be paid to the
proper officer out of the first collection on said judgment or decree.

Second. All capital of individuals, including moneys, credits, or other
thing loaned, used, or employed in business out of this State.

Third. Capital of incorporated joint-stock companies not otherwise
taxed; and when all of such capital is taxed by the State of Virginia, the
shares of stock in the hands of individual sharcholders shall not be fur-
ther taxed for State purposes ; but real estate belonging to such companies
shall not be held to be capital, but shall be listed and taxed as property,
and not as capital.

Fourth. Capital of individuals invested, used or employed in any trade
or business not otherwise taxed. Moneys and credits actively used and em-
ptoyed in carrying on the trade or business; materials, goods, wares, and
merchandise on hand, and all solvent bonds, demands, or claims made or
contracted in the course of business during the preceding year, shall be
held to be capital in such trade or business, and shall not be taxed other-
wise than as such capital; but real estate shall not be listed as such capi-
tal, but shall be assessed and taxed as other specific property.

Fifth. The aggregate amount of money and the value of principal and
interest of personal estate and credits under control of a court receiver
or commissioner, In pursuance of any order, judgment, or decree of any
court, or of an agent, guardian, or other fiduciary.

Sixth. Money and credits or personal estate deposited to the credit of
any suit, and not in the hands of a receiver, except funds, credits, or estate
placed in the hands of the receiver of a court or deposited to the credit of
a suit to await adjudication and disbursement upon debts reported in suits
or proceedings pending in such court.
Seventh. Moncy on deposit with any bank or other corporation or firm
or person.

kighth. Shares of stock of incorporated companies other than stocks of
companics all of whose capital is taxed by the State of Virginia, or which
pay a franchise tax.

TAXES ON PERSONAL PROPERTY IN CHOSEsS IN ACTION, ETC.

9. On all personal property embraced in this schedule there shall be a
tax of twenty-five cents on every hundred dollars of the value thereof, the
proceeds of which shall be applied to the payment of expenses of the gov-
ernment; 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 under schedule D shall be as follows, to-wit:

The aggregate amount of income in excess of six hundred dollars,
whether received or due but not received, within the year next preceding
the first of February in each year.

Income shall include:

First. All rents, except ground rents and rents-charge, salaries, interest
upon notes, bonds, or other evidences of debt, of whatever description, of
the United States, or any other State or country, or any corporation, com-
pany, partnership, firm, or individual, collected or received during the
year, less the interest due, and paid during the year.

Second. The amount of all premiums on gold, silver, or coupons.

Third. The amount of sales of live stock and meat of all kinds, less the
value assessed thereon the previous year by the commissioner of the
revenue.

Fourth. The amount of sales of wood, butter, cheese, hay, tobacco,
grain, and other vegetable and agricultural productions during the pre
ceeding year, whether the saine was grown during the preceding year or
not, less all sums paid for taxes and for labor, fences, fertilizers, clover, or
other seed purchased and used upon the land upon which the vegetable
and agricultural productions were grown or produced, and the rent of said
land paid by said person, if he be not the owner thereof.

Fifth. All other gains and profits derived from any source whatever.

In addition to the sum of six hundred dollars as aforesaid, there shall
be deducted from the income of the person assessed: all losses sustained
during the year: provided, further, that only one deduction of six hun-
dred dollars shall be made from the aggregate income of any family, ex-
cept that guardians may make a separate deduction of six hundred dollars
in favor of each ward out of income coming to said ward.

Vax oN INCOME.

11. On income, as defined in this schedule, the tax shall be one per

nnnti1im
ON BUSINESS AND OTHER SUBJECTS.
Tax ON WILLS AND ADMINISTRATIONS.

12. On the probate of every will or grant of administration, not exempt
by law, there shall be a tax of one dollar, where the estate, real or per-
sonal or mixed, passing by such will or by intestacy of the decedent, shall
not exceed one thousand dollars, and for every additional one hundred dol-
lars, or fraction of one hundred, an additional tax of ten cents; and no
one shall be permitted to qualify and act as executor or administrator 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: provided, that said tax shall be charged only upon the
value of such estate—real, personal, or mixed—the legal situs of which for
taxation was in Virginia during the lifetime of the decedent.

TAX ON DEEDS.

13. On every deed not exempt by law admitted to record, and on every
contract relating to real estate or personal property, 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 one thousand dollars; but any decd, will, or contract may be
recorded in the same office, when the record 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 mortgages the tax shall be assessed’ and paid upon the amounts
of bonds or other obligations secured thereby: and provided, further, that
on deeds of trust or mortgages upon the works and property of a railroad
or other internal improvement company, lying partly in this State and
partly in another State, the tax shall be upon such proportion of the con-
sideration as the number of miles of the line of such company in this
State bears to the whole number of miles of the line of such company
conveyed by such deed: provided, that upon any deed of partition among
joint tenants, tenants in common, or co-parceners the tax shall be fifty
cents.

Tax on SUITS.

14. When any original suit, whether commenced by writ or notice,
ejectment or attachment, other than a summons to answer a suggestion,
or other action, except a suit in chancery, is commenced in a county, cir-
cuit, or corporation court, and in every case of removal or appeal of a
cause from a justice’s court to the county, circuit, or corporation court,
or upon any appeal from the decision of the board of supervisors of a
county, or of an attachment issued by a justice and returnable to the
county or circuit court, there shall be a tax thereon, if the amount of the
debt or demand for damages shall not exceed five hundred dollars, of one
dollar; and when the debt or demand for damages exceeds five hundred
dollars, there shall be an additional tax of ten cents for every hundred
dollars, or fraction of one hundred dollars, of such debt or demand in
excess of five hundred dollars: provided, that in all suits the plaintiff or
lis attorney may endorse upon his writ or notice the real amount claimed
in his action, and the tax upon the said suit shall be fixed with reference
to the ainount so claimed.

Second. Upon every appeal, writ of error, or supersedeas in a circuit
court except as otherwise provided there shall be a tax of three dollars;
and on every appeal, writ of error, or supersedeas in the supreme court
of appeals, there shall be a tax of six dollars, which, 1f not paid within
thirty davs 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 shall 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 or appealed
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.

Tax ON SEALS.

16. When the scal 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 fol-
lows: 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 impression on paper in the place of a seal, or having the force and
effect of a seal, and the said: tax, except in the case of the seal of the
State, shall be collected and paid in the following manner:

All seals taxable under this act, except the seal of the State, are hereby
declared illegal and of no effect, and shall not be received or accepted as a
legal notarial or court seal in any court of the State, unless the same
shall be superimposed upon an edhesive stamp in such manner as to cancel
said stamp, which adhesive stamp shall be supplied in the manner and
form hereinafter provided for.

It shall be the duty of the auditor of public accounts, by and with the
advice of the attorney-general and the treasurer of the State, to cause to
be prepared suitable adhesive stamps of such size and design as may be
best adapted to the purpose, and to furnish the same to the treasurer and
county clerk of each county and the treasurer of each city in the State in
such quantitics as may be necessary, charging the said treasurers and
clerks on the books of his office with said stamps at the rate of one dollar
each.

The several county and city treasurers and county clerks shall be held
iccountable under their official bonds for all such stamps so furnished
hem in the same manner as they are now held accountable for State
noneys or other property coming into their hands.

It shall be the duty of the said county and city treasurers and county
lerks at all times to keep on hand a supply of said stamps and to sell the
ame to any person wishing to purchase them, charging therefor the sum
f one dollar each; and for such service the several county and city
reasurers and county clerks shall receive a commission of five per centum
nm all stamps sold.

The treasurer of each county and city and county clerks shall report
nnoually, on the first day of July, to the auditor of public accounts, the
umber of adhesive stamps sold by him during the preceding twelve
nonths, and shall at once pay into the treasury the money received for
he same, less his commission.

All mutilated or unused stamps may be returned to the auditor of
ublie accounts under such regulations as he may provide, and when so
eturned, proper credit shall be given on the books of his office.

In all cases in which no tax is required by law the officer affixing the
cal shall certify that it is a case in which, by the laws of Virginia, no
ix is required upon the seal so affixed by him.

In any case in which a tax is required upon a seal, and the officer affix-
ag the same shall fail to use the adhesive stamp herein provided for, or
nall make a false certificate that no tax is required, he shall be guilty of
misdemeanor, and shall be punished by a fine of twenty dollars for each
ffense, which shall be recovered and paid as are other fines due the Com-
.onwealth; and any person who makes or, knowing the same to be false
r counterfeit, sells, uses, or has in his possession any false or counterfeit
‘amps or die for printing or making the same, which is in imitation of
r purports to be a lawful stamp or dic, or who knowingly procures the
ime to be done, shall for each offense be deemed guilty of a felony, and
1al] be imprisoned in the State penitentiary for a period of not less than
ne nor more than five years.

Tax ON BANKS AND TRUST AND SECURITY COMPANIES.

17. No tax shall be assessed upon the capital of any bank or banking
sociation organized under the authority of this State or of the United
tates, nor upon the capital of any trust or security company chartered
- this State, but the stockholders in such banks, banking associations,
ust and security companics shall be assessed and taxed on the market
\lue of their shares of stock therein. Each bank, banking association,
ust and security company aforesaid, on the first day of February in
ch year, shall make up and return to the commissioner of the revenue
' the county, city, town, or district in which said bank, banking associa-
on, trust or security company is located a report, in which shall be
ven the names of the stockholders, their residences, the number of
qires owned or held or controlled by each, and the market value of said
ock. From the total market value of the shares of stock of any such
nk, banking association, trust or security company there shall be de-
icted the assessed value of its real estate otherwise taxed in this State,
and the value of each share of stock shall be its proportion of the remain-
der: provided, that the market value of said stock shall be estimated at
a sum not less than the aggregate of the capital, surplus, and undivided
profits of each bank, banking association, trust and: security company, as
shown by its last published statement prior to the first of February of
each year, after deducting from such aggregate the value of its real
estate otherwise taxed in this State.

18. It shall be the duty of said commissioner of the revenue, as soon
as he receives such report, to assess each stockholder upon the market
value of the shares of stock owned by him a tax of twenty-five 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 the State, and he shall make out three assess-
ment lists, give one to the bank, banking association, trust or security
company, send one to the auditor of public accounts, and retain one.
The assessment list delivered to said bank, banking association, trust. or
security company shall be notice to the bank, banking association, trust
or security company of the tax assessed against its stockholders, and each
of them, and have the legal effect and force of a summons upon sugyts-
tion formally issued and regularly served. The tax assessed upon cach
stockholder in said bank, banking association, trust or security company
shall be the first lien upon. the stock standing in his name and upon the
dividends due and to become due thereon, no matter in whose possession
found, and have priority over any and all liens by deeds of trust, mort-
gages, bill of sale, or other assignment made by the owner or holder, and
take priority over all licns, by execution, garnishment, or attachment prv-
cess sued out by creditors of the stockholder. The bank, banking asso-
ciation, trust or security company shall hold the dividend or other fund
which belongs to the stockholder and in its custody at the time the assess-
ment list is received, or that thereafter shall come under its control, for
the use of the Commonwealth, and apply the same to the payment of the
tax assessed, and when thus applied shall be acquitted and discharged
from all liability to the stockholder for the money thus disbursed.

19. Each bank, banking association, trust and security company, on
or before the first day of June in cach year, shall pay into the treasury
the taxes assessed against its stockholders.

20. Should any bank, banking association, trust or security company
fail to pay into the treasury the tax assessed against its stockholders on
or before the first day of June in each year, then as soon thereafter a:
practicable the auditor of public accounts shall transmit to the treasurer
of the county or city in which said bank, banking association, trust or
security company is located, a copy of the assessment list furnished him
by the commissioner of the revenue, and it shall be said treasurer's duty to
collect the taxes therein assessed, and to this end levy upon the stock of
the tax-payer, or so much thereof as is necessary to pay said tax, and sil
the same at public auction for cash, as other chattels and personal pro-
perty are sold under execution. He shall give to the purchaser a bill of
sale made under his hand and seal. |

21. The bank, banking association, trust or security company, on pre-
sentation by a purchaser of his bill of sale, shall cause the stock thercin
described to be transferred to said purchaser, and he shall take a clear
and unencumbered title to the stock purchased. Should the taxes assessed
against said stockholders be not paid or collected as hereinbefore pro-
vided, the lists aforesaid shal] stand and be treated and have the legal
effect of tax tickets regularly made out against each of said stockholders
named in said lists as to which tax the right of levy and distress has ac-
crued to the Commonwealth, and the treasurer shall proceed to collect
the same by levy or distress, and possess, all and singular, the authority
and power conferred upon him by law to collect other State taxes, and be
governed by sections six hundred and twenty-two and six hundred and
twenty-three of the Code of Virginia.

22. The bank, banking association, trust or security company which
shall fail or neglect to comply with each and every provision of this act,
for each separate offense, shall be fined not less than one hundred nor
more than five hundred dollars, which fine shall be recovered upon mo-
tion, after five days’ notice, in the circuit, corporation, or hustings court,
of the county or city in which the said bank, banking association, trust
or security company is located. Said motion shall be in the name of the
Commonwealth and presented by the attorney for the Commonwealth of
the court in which the motion is brought or made. The real estate of all
banks, banking associations, trust and security companies shall be as-
sessed 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.

23. The real and personal property of every insurance company, life,
fire, marine, surety, mutual aid, mutual benefit, guarantee, sick benefit,
employers’ liability, health, credit, fidelity, burglary, accident, plate-glass,
steam boiler, assessment, united brethren, live stock, and all like com-
panics, shall be listed and: asscssed on the land and property books of the
commissioners of the revenue in the same manner as other real and per-
sonal property is assessed, and there shall be a tax of twenty cents on
every hundred dollars of the assessed value of the real estate and tangi-
Lle personal property and a tax of twenty-five cents on every hundred dol-
lars of the assesed value of the intangible personal property of every such
company, 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 asessed value of all the real estate and personal property of every
such company, which shall be applied to the support of the public free
schools of this State; and a further special tax of five cents on every
hundred dollars of the assessed value of the real estate and tangible per-
sonal property of every such company, which shall be applied to the
pavment of pensions.

The specific license tax upon every such company for the privilege
of doing busisess in the State shall be two hundred dollars a vear, and
in additon thereto, a sum equal to one and one-quarter per centum upon
the gross amount of all assessments, premiums, dues, and fees collected
or received, or obligations taken therefor, derived from its business in
this State: provided that the specific license tax upon a livestock com.
pany shall be one hundred dollars: provided further, that the specifi
license tax for a life insurance company, mutual aid, mutual benefit
sick benefit, health assessment, and united: brethren shall be two hun
dred dollars per annum, and in addition thercto a sum equal to one pel
ccntum upon the gross amount of all assessments, premiums, dues, anc
fecs collected or received, or obligations taken therefor, derived from it:
business in this State: and provided, further, that the specific license tax
upon such fire insurance companies chartered by and doing business
solely in this State, as are purely mutual associations, not designed to ac-
cumulate profits for the bencfit of stockholders or members thereof, or t¢
pay dividends to them, shall be two hundred dollars, and in addition
thereto a sum equal to one per centum upon the gross amount of all assess-
ments, premiums, dues, and fees collected or received or obligations taken
therefor.

24. Any company failing promptly to pay the tax hereby imposed
shall forfeit five per centum upon the amount of the tax for each month,
or fraction of a month, during which it shall be in default. Every com-
pany shall certify to the auditor of public accounts, on or before the first
day of March in each year, on the oath of its chief accounting officer, or
principal agent in this State, the gross amount of all assessments, pre
mums, ducs, and fees collected or received, or obligations taken therefor,
by such company from its business in this State during the year ending
the thirty-first of the preceding December, and shall immediately pav
into the treasury the tax imposed by law on such assessments, premiums,
dues, and fees. Any company failing to report the amount of its receipts
as herein provided shall forfeit the right to do business in this State
until such report shall have been made, of which forfeiture the auditor of
public accounts shall give notice by publication, and thereupon the privi-
lege of such company to do business in this State shall cease and deter-
mine.

25. No charge shall be made against any fire insurance company, char-
tered in this State, for the privilege of transacting its business when such
company is purely a local mutual association, doing business in not more
than four contiguous counties in the State, and is not designed to accu-
mulate profits for the benefit of, or pay dividends to, the stockholders or
members thereof: and provided, further, that nothing in this act shall be
construed to require any tax, other than the tax imposed upon property
and the fees imposed by the general law defining and regulating frater-
nal beneficial associations, orders or societics, upon secret or fraternal]
orders where the bencfit or relief is payable by the grand or supreme body
of the same and is derived from assessment upon lodges, councils,
other bodies.

All such licenses shall expire on the thirty-first dav of December.
Its any such Heense be granted for less than a vear, the specific tax thereon
shall bear such proportion to the whole specifie annual tax as the space of
time hetween granting the same and the thirty-first of December bears to
the whole year. T he State Corporation Commission shall not issue a
license to any such company until the specific license tax has been paid
into the treasury, and the fact of such payment has been certified to
the auditor of public accounts.

RAILWAY AND CANAL CorPORATIONS.

2%. Every railway and canal corporation of this State not exem
from taxation by virtue of its charter, and every railway and canal
poration incorporated under the laws of anv other State doing busine
this State, shall report annually, on or before the first dav of Septen
to the State Corporation Commission, all of its real and personal
perty of every description, as of the thirticth day of June prece
showing particularly in what county or corporation the principal offi
agency of such corporation is located in this State, and in what coun
corporation such property is located, and also showing what part of
property is located in each school district of such county, and classif
the same under the following heads:

First. Roadway and track or canal bed.

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

Third. Real estate not included in other classes.

Fourth. Rolling stock, including passenger, freight, cattle, or s
baggage, mail, express, sleeping, palace, and all other cars owned bh
belonging to the corporation ; boats, machinery, depot and office furn:
‘and equipments; houses and appurtenances occupied by lock-gate }
ers and other employees: provided, that foreign railway and canal
porations doing business in this State shall report and be assessed or
average amount of rolling stock habitually used by them in this State

Fifth. Stores.

Sixth. Telegraph lines.

Seventh. Stocks, bonds, and other evidences of debt of other cory
tions and individuals and firms held by such company.

Eighth. Stocks, bonds, and other evidences of debt of any perso
corporation, belonging to any such company, chartered in this Stat
excess of its indebtedness, whether the same be held in trust or other
by some other person, firm, or corporation, within or without this §
which, for the purpose of this act, shall be considered to be located a
principal office of such company in this State.

Ninth. All other personal property of such company not enumer
in either of the foregoing heads, which would be taxable under this a
the same belonged to an individual.

Every such corporation shall also report, on or before the first da
September of each year, the gross transportation receipts of the rai
or canal for the twelve months preceding the thirticth day of June of
year, and in all cases the report shall be so made as to give the dat
which the same is made. If such railway or canal is only in part wi
the Commonwealth, the report shall show what part is within the ¢
monwealth, and what proportion the same bears to the entire lengt
the road or canal, and shall apportion the said receipts accordingly.
report herein required shall be verified by the oath of the presiden
other proper officer. The State Corporation Commission shall, ¢
thirty days’ notice previously given bv it to the president, treasurer, or
other proper officer of such corporation, proceed to ascertain and assess
the value of the property, and the gross transportation receipts, so re-
ported, 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. The State Corporation Commission shall assess upon said
property and gross transportation receipts the taxes imposed thereon by
law.

A certified copy of the assessment, when made, shall be immediately
forwarded by the clerk of the State Corporation Commission to the audi-
tor of public aecounts, and to the president or other proper officer of each
railway and canal corporation so assessed, whose duty it shall be to pay
into the treasury of the State, on or befere the first day of December fol-
lowing, the taxcs upon its property, and the franchise tax upon its gross
transportation receipts as shown bv said copy of the assessment.

The State Corporation Commission shall at such time as it may elcct
on or before the fifteenth dav of October following, proceed to ascertain
and assess the gross transportation receipts of any railway or canal cor-
poration which has failed to make the report herein required, and shall
also assess the value of the property of any such corporation, except its
franchise and non-taxable shares of stock issued by other corporations and
owned by it, at a fair cash valuation upon the best and most reliable in-
formation that can be procured, and to this end shall be authorized and
empowered to send for persons and papers, and said commission shall
assess upon such gross transportation receipts and property the taxes im-
posed thereon by Jaw. A certified copy of the assessment, when made,
shall be immediately forwarded by the elerk of the State Corporation
Commission to the auditor of pubhe accounts and to the president or
other proper officer of such railway or canal corporation so assessed, whose
duty it shall be to pay into the treasury of the State within thirty davs
after receiving said certified copy of the assessment, the taxes upon its
property and the franchise tax upon its gross transportation reccipts, a3
shown by said copy of the assessment.

Such taxcs so assessed, and a penalty in addition thereto of five per
centum thereon, if the said taxes be not paid at the time provided herein,
shall he collected by the treasurer of any county or city in which such cor-
poration owns property, to whom the auditor may deliver a copy of the
assessment. The treasurer may distrain and sell anv personal property
of such corporation. and shall pay the amount of said taxes and penalty
into the treasury within one month from the time of delivery to him of the
copy as aforesaid. The road-hed, depots. depot grounds, rolling stock,
teols, oil, and other articles used in operating railroads owned by mining,
lumber, and like companies which transport passengers or freight for
others than such owners, shall be assessed by the State Corporation Com-
mission in the mode preseribed by this act. All other property of such
mining, lumber, and like companies shall be assessed by the ecomniis-
sioner of the revenue upen the land and personal property books of the
counties and cities where located. Mining, lumber, and like companies
operating railroads to transport passengers or freight for others, shal] be
construed as in the provision of this section as to all of their property,
except their real estate, not used as a part of their road-bed or for depot
purposes, which shall be assessed by the commissioner of the revenue in
the district or city wherein situated.

It shall be the duty of the State Corporation Commission to prepare
and furnish to the several corporations required to make reports under
this section forms for such reports, which said corporations shall use in
making the reports required of them. And any such corporation which
shall fail to make the report hereinbefore required, within the time herein
prescribed, shall be able to a fine of not less than one hundred dollars,
nor more than two hundred and fifty dollars, for each day such corpora-
tion may be in default in making such report. The said fine to be im-
posed and judgment entered therefor by the State Corporation Com-
mission after thirty days’ notice to any such defaulting corporation to
appear before the said commission and to show cause, if any, against the
imposition of such fine, subject to appeal to the supreme court of appeals
of Virginia. It shall be the duty of the clerk of the State Corporation
Commission to furnish to the council of every city and town, and to the
board of supervisors of every county wherein any property belonging to
such corporation is situated, a certified copy of the assessment made by
the State Corporation Commission of such corporation’s property, which
shall definitely show the character of the property, its value and location
for purposes of taxation in each county, city, town, and school district, so
that county, city, town, and school district levies may be laid upon the
same: provided, however, that it shall be the duty of the county superin-
tcndent of schools in each county in which a railway or canal is located
and operated, to furnish, on or before the first dav of July in each vear,
to such railway or canal corporation or corporations the boundaries of each
school district of said county in which any part of such railway or canal
and its property is situated.

TAX ON RAILWAY AND CANAL CORPQRATIONS.

28. On the real and tangible personal propertyof every railway and canal
corporation, there shall be a tax of twenty 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
ene hundred dollars of the assessed value thereof, which shall be applied
to the support of the public free schools of this State; and a further spe-
cial tax of five cents on every hundred dollars of the assessed value thereof,
which shall be applied to the payment of pensions.

On the intangible personal property, as assessed under the preceding
section, of every railway and canal corporation there shall be a tax of
twenty-five cents on every one hundred dollars of the assessed value
thereof, the proceeds of which shall be applied to the support of the gov-
ernment, and a further tax of ten cents on every one hundred dollars of
the assessed value thereof, which shall be applicd to the support of the
public free schools of this State.

_ Every such railway or canal corporation, whether exempt from taxation

as to its works, visible property, or profits or not, shall pay to the State

an annual State franchise tax, equal to one per centum upon the gross
99

at ad
transportation receipts, hereinafter specified, for the privilege of exer
cising its franchises in this State, which, with the taxes hereinbefore pre
vided for, shall be in lieu of all taxes or license charges whatsoever upo
the franchiscs of such corporation and the shares of stock issued by i
and upon all its property as hereinbefore provided: provided, that not}
ing herein contained shall exempt such corporation from the annual fe
required by section one hundred and fifty-seven of the Constitution, ¢
from assessments for strect and other local improvements, which shall
authorized by law, or from the county, city, town, district, or road levis
hereinafter provided for other than a franchise tax: and provided, fu
ther, that nothing herein contained shall annul or interfere with or pre
vent any contract or agreement by ordinance between street railway col
porations and municipalities as to compensation for the use of the stree
or alleys of such municipalities by such railway corporations.

The amount of such franchise tax shall he equal to one. per centum ¢
the gross transportation receipts of such corporation for the vear endin
June thirtieth of each vear, to be ascertained by the State Corporatio
Commission in the following manner:

(a) When the road or canal of the corporation hes wholly within th.
State, the tax shall be equal to one per centum of the entire gross tran:
portation receipts of such corporation.

(b) When the road or canal of the corporation hes partly within an
partly without this State, or is operated as a part of a line or system e¢:
tending beyond this State, the tax shall be equal to one per centum of ti
gross transportation reccipts earned within this State, to be determine
as follows:

By ascertaining the average gross transportation reccipts per mile ove
its whole extent within and without this State, and multiplying the resu
by the number of miles operated within this State: provided, that. fror
the sum so ascertained there may be deducted a reasonable sum because ¢
any excess of value of the terminal facilities or other similar advantag
situated in other States over similar facilities or advantages situated |
this State.

The real and personal property of such corporation, other than its frar
chise, shall be assessed on the valuation fixed by the State Corporatin
Commission with county, city, town, district, and road levies, at the sam
rate as real and persona] property of natural persons are assessed wit
such levies.

No State tax, county, city, town, district, or road levy shall be laid o
the net income of any railway or canal corporation, nor shall any count
city, town, district, or road levy be laid on the gross transportation Te
ceipts of any such company.

All taxes and levies shall. until paid, be a lien upon the property witht
this State of the corporation owning the same, and take precedence of al
other liens or encumbrances.

Any such railway or canal corporation, or the State or anv county o
city at the instance of the attornev-general for the State, or of the Com
monwealth’s attorney for any county or city, aggrieved by the assessimen
and ascertainment of such taxes, may, within thirty days after receivin:
a certified copy thereof, apply for relief to the circuit court of the city o
Richmond. Notice of the application setting forth the grounds of com-
plaint, verified by affidavit if the appeal be taken by any such railway or
canal corporation, shall be served on the State Corporation Commission,
and on the attorney-general, whose duty it shall be to represent the Com-
monwealth, or if the appeal be taken by the State or any county or city,
notice of the application, setting forth the grounds of complaint, shall be
served on such railway or canal corporation. If the court be of the opin-
ion that the assessment or tax is excessive, it shall reduce the same, but if
of opinion that it is insufficient it shall increase the same. Unless the
applicant paid the taxes under protest when due, the court, if the decision
is adverse to the applicant, shall, in disallowing the application, give judg-
ment against it for the taxes assessed by the State Corporation Commis-
sion, and for a sum, by way of damages, equal to interest at the rate of one
per centum per month upon the amount of taxes from the time the same
were payable. If the decision is in favor of such railway or canal cor-
poration, in whole or in part, appropriate relief shall be granted, includ-
ing the right to recover any excess of taxes that may have been paid, with
legal interest thereon, and the legally taxable costs of said application
from the State or local authorities, or both, as the case may be, the judg-
ment to be enforceable by mandamus or other proper process issuing from
the court, finally aujudieating the application. If the decision be in favor
of the State or any county or city appropriate relief shall be granted, and
the court shall enforce its judgment by nmrandamus or other proper pro-
cess. The supreme court of appeals may, subject to the provisions of
article six of the Constitution, allow a writ of error to either party.

For the year nineteen hundred and three the franchise tax shall be based
upon said corporation’s gross receipts for the year ending June thirtieth,
nineteen hundred and three.

EXPRESS COMPANIES DOING BUSINESS IN THIS STATE, AND STEAMSHIP,
STEAMBOAT, AND STEAM FERRY COMPANIES, WITICH May Run Sream-
BOATS, STEAMSIHIPS, OR OTHER FLOATING PROPERTY, FOR THE TRANS-
PORTATION OF PASSENGERS OR FREIGHT.

29. Each express company doing business in this State, and each
steamship, steamboat, and steam ferry company which may run steam-
ships, steamboats, or other floating property for the transportation of pas-
sengers or freight, shall report annually, on or before the first day of Sep-
tember, to the State Corporation Commission, all of its real and personal
property of every description in this State belonging to it on the thirtieth
day of June preceding, showing particularly in what city, town, county,
and school district the property is located, and classifying the same under
the following heads:

First. All express cars, steamships, steamboats, and other floating pro-
perty, their machinery, equipments, and horses and wagons.

Second. All depots, wharves, sheds, offices, stores, docks, machine shops,
granaries, elevators, and other buildings.
~ Third. All real estate and personal property not included in the fore-
going classification. ,

Each such company, except express companies, shall also give in said
report its gross and net receipts in excess of six hundred dollars for the
vear ending on the thirtieth dav of June preceding. The report herein
required chall be verified by the oath of the president or other proper
ofticer of the company making the same.

The State Corporation Commission shall, after thirty days’ notice pre-
viously given by it to the president or other proper officer, assess the value
of the property of each of such companies, and shall assess the net receipts
in excess of six hundred dollars, except express companies.

Should any such company fail to make the report required by this sec-
tion on or before the first dav of September, the State Corporation Com-
mission shall, at such time as it may elect, upon the best and most relia-
ile information that can be procured, assess the value of the property of
said company, and shall, unless it be an express company, ascertain its net
receipts in excess of six hundred dollars, and in the execution of such
duty shall be authorized and empowered to send for persons and papers.

The State Corporation Commission shall assess upon said property and
net receipts in excess of six hundred dollars the taxes imposed thereon
by law.

A certified copy of the assessment when made shall be immediately for-
warded by the elerk of the State Corporation Commission to the auditor
of public accounts and to the president or other proper officer of each such
company, and such company shall pay into the treasury of the State bv
the first day of December following the taxes assessed against it.

It shall be the duty of the clerk of the State Corporation Commission
to furnish to the council of every city and town and to the board of super-
visors of every county wherein any property belonging to such company
is situated, a certified copy of the as ssessment made by ‘the State Corpora-
tion Commission of such company’s property, which assessment shall defi-
nitely show the character of the property, its value and location for the
purposes of taxation in each city, town, county, and district, so that city,
town, county, and district levies may be imposed upon the same: pro
vided, however, that it shall be the duty of the county superintendent. of
schools in each county in which any such express company, steamship.
steamboat, or steam ferry company owns property. on or before the first
dav of July in each vear, to furnish to such express company, steamship,
steamboat, or steam ferry company the boundaries of the school districts
of said county wherein any such property is situated.

Any such company failing to pay said taxes into the treasury within
the time herein prescribed shall incur a penalty thereon of five per

eentum, which shall be added to the amount of s said: taxes.

Any such ecompanv which shall fail to make the report hereinbefore re-
quired, within the time herein prescribed, shall be liable to a fine of not
less than twenty-five dollars, nor more than one hundred dollars, for each
day such company may be in default in making such report. The said
fine to be imposed and judgement entered therefor by the State Corpora-
tion Commission, after thirty days’ notice to any such defaulting corpora-
tion to appear before the said commission and to show cause, if any,
against the imposition of such fine, subject to appeal to the supreme court

of appeals of Virginia.
Tax ON Express COMPANIES Dorna@ BUSINESS IN TILIS STATE, AND ON
STEAMSHIP, STEAMBOAT, AND STEAM FERRY COMPANIES, WHICH MAY
RuN STEAMSHIPS, STEAMBOATS, OR OTHER FLOATING PROPERTY, FOR
THE Tr tANSPORTATION OF PASSEN GERS OR FREIGHT.

30. On the real and personal property of every express company doing
business in this State, and of every steamship, steamboat, and steam ferry
company which may run steamships, steamboats, or other floating pro-
perty for the transportation of passengers or freight, there shall be a tax
of twenty cents on every hundred dollars of the assessed value of the real
estate and tangible personal property, and a tax of twenty-five cents on
every one hundred dollars of the assessed value of the intangible personal
property of every such company, 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 of all the real estate and. personal
property of every such company, which shall be applicd to the support of
the public free schools of this State; and a further special tax of five cents
on every hundred dollars of the assessed value of the real estate and tan-
gible personal property of every such company, which shall be applied to
the payment of pensions.

Every such company, except express companies, shall, in addition, pay
an income tax of one per centum per annum on all its net receipts in ex-
cess of six hundred dollars.

Lickensre Tax oN EXPRESS COMPANIES.

31. Each and every express company doing business in this State, in
addition to the property tax, shall, for the privilege of doing business be-
tween points within this State, pay a license tax as follows, to-wit:

Each and every express company operating a mileage in this State not
exceeding two hundred miles shall pay a license tax of two hundred and
fifty dollars; each and every express company operating a mileage in this
State of over two hundred miles, and not exceeding one thousand mules,
shall pay a license tax of twelve hundred and fifty dollars ; each and every
express company operating a mileage in this State over one thousand
miles, and not exceeding fifteen hundred miles, shall pay a license tax of
two thousand dollars; and each and every express company operating a
mileage in this State of over fifteen hundred miles, shall pay a license tax
of twenty-seven hundred and fifty dollars; and no express company which
shall have paid! the privilege tax hereby imposed shall be required to pay
an additional tax to the State, except the property tax hereinbefore re-
ferred to, and its annual registration fee.

Each express company doing business in this State shall, in addition to
the report required by section twenty-nine of this act, report annually, on
or before the first day of September, upon forms prepared and furnished
by the State Corporation Commission, under oath of its president or other
proper officer, to the State Corporation Commission, the number of miles
operated by it within this State on the thirtieth day of June preceding.
Upon receipt of such report the State Corporation Commission shall
assess the license tax herein imposed. Should any express company fail
to make such report at the time herein prescribed, the State Corporation
Commission shall, at such time as it may elect, upon the best and most
reliable information that can be procured, ascertain the number of miles
operated by it within this State, and shall assess against such company
said license tax, and in the execution of such duty shall be authorized and
empowered to ‘send for persons and papers. A certified copy of such
assessment, when made, shall be immediately forwarded by the clerk of
the State Corporation Commission to the auditor of public accounts and
to the president or other proper officer of such company.

And such company shall, on or before the first day of December follow-
ing, pay into the treasury of the State the said tax. Any such company
failing to pay said tax into the treasury within the time herein prescribed
shall incur a penalty thereon of five per centum, which shall be added to
the amount of said tax. Any such company which shall fail to make the
report herein last before required within the time prescribed shall be lable
to a fine of not less than twenty-five dollars nor more than one hundred
dollars for each day such company may be in default in making such re-
port, the said fine to be imposed and judgment entered therefor by the
State Corporation Commission after thirty days’ notice to such default-
ing corporation to appear before the said commission and show cause, if
any, against the imposition of such fine, subject to appeal to the supreme
court of appeals of Virginia.

SLEEPING CaR, PARLOR CaR, AND DINING Carn COMPANIES.

32. Each sleeping car, parlor car, and dining car company having any
portion of its capital invested in and used in this State shall report an-
nually, on or before the first day of September, to the State Corporation
Commission the cash value of its entire capital invested and used in the
operation of sleeping, parlor and dining cars, the whole number of mile:
operated by it in this and other States, and the number of miles operated
by it in this State on the thirtieth day of June preceding.

The report herein required shall be verified by the oath of the president
or other proper officer of the company making the same.

Every such company whieh shall fail to make the report required in this
section within the time herein prescribed shall be hable to a fine of not
less than five hundred dollars nor more than two thousand five hundred
dollars. The said fine to be imposed and judgment entered therefor bi
the State Corporation Commission after thirty days’ notice to any such de.
faulting corporation to appear before the said commission and to show

cause, if any, against the imposition of such fine, subject to appeal to the
supreme court of appeals of Virginia.

The State Corporation Commission shall, after thirty days’ notice pre-
viously given by it to the president or other proper officer of such com-
pany, assess the cash value of that proportion of the capital of such com.
pany which 1s invested in and used in this State, and in order to deter.
mine the amount of the capital of such company which is taxable in this
State, there shall be taken as a basis of assessment such a proportion of the
cash yalue of the entire capital of such company invested in the operation
of sleeping, parlor, and dining cars as the number of miles operated by it
in this State bears to the whole number of miles operated by it in this and
other States. Should any such company fail to make such report at the
time herein prescribed, the State Corporation Commission shall, at such
time as it may elect, upon the best and most reliable information that can
be procured, ascertain its entire capital invested in the operation of sleep-
ing, parlor, and dining cars, and: the number of miles operated by it in
this State, and the number of miles operated by it In this and other States,
and shall in the manner hercinbefore prescribed assess the cash-value of
that proportion of the capital of such company which is invested and used
in this State, and in the execution of such duty shall be authorized and
empowered to send for persons and papers. The State Corporation Com-
mission shall assess upon said property the taxes imposed thereon by law.

A certified copy of the assessment when made shall be immediately for-
warded by the clerk of the State Corporation Commission to the auditor
of public accounts and to the president or other proper officer of each such
company, and such company shall pay into the treasury of the State by
the first dav of December following the taxes assessed against it.

Any such company failing to pay said taxes into the treasury within
the time herein prescribed shall incur a penalty thereon of five per
centum, which shall be added to the amount of said taxes.

TAXES UPON THAT PROPORTION OF THE CAPITAL OF EACIL SLEEPING Car,
PARLOR Car, OR DINING CaR COMPANY WHICH IS INVESTED IN AND
USED IN THIS STATE. |

33. There shall be a tax of twenty-five cents on every hundred dollars
of the assessed value of that proportion of the capital of each sleeping
car, parlor car, or dining car company which is invested in and: used in
this State, 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 of the said proportion, to be applied to the support of
the public free schools of this State.

TELEGRAPI AND TELEPIIONE COMPANIES.

34. Each incorporated telegraph and telephone company doing busi-
ness in this State, and each firm, person, or association owning or operat-
ing a telegraph or telephone line in this State, shall report annually on
the first day of September to the State Corporation Commission all of its
real and personal property of every description in this State belonging to
it on the thirtieth day of June preceding, showing particularly in what
corporation, county, and school district the property is located, and
classify the same under the following heads:

First. Number of miles of line of poles or conduits owned or operated
Ly it within this State on the thirticth day of June preceding in each
city, county, town, and school district.

Second. Number of miles of wire in excess of one wire in each city,
county, town, and school district.

Third. Real and personal property, including the value of the telephone
instruments, switchboards, et cetera, and the value of telegraph instru-
ments, apparatus, et cetera, in cach city, county, town, and school district.

Fourth. The gross earnings and receipts in this State for the twelve
months next preceding the thirtieth day of June.

The report herein required shall be verified by the oath of the presi-
dent or other proper officer of the company making the same.

The State Corporation Commission shall, after thirty days’ notice pre-
viously given by it to the president or other proper officer of each of such
companies, incorporated under the laws of this or any other State, assess
the value of its property. Should any such incorporated company fail to
make such report at the time herein prescribed, the State Corporation
Commission shall, at such time as it may elect, upon the best and most
reliable information that can be procured, assess the value of the property
of said company, and assess upon said property the taxes imposed by law.
and shall also assess the Heense tax Imposed by law upon every such com-
pany, and in the execution of such duty shall be authorized and em pow-
ered to send for persons and papers.

The State Corporation Commission shall] assess upon said property the
taxes imposed thereon by law.

A certified copy of the asscssment, when made, shall be immediately
forwarded by the clerk of the State Corporation Commission to the audi-
tor of public accounts and to the president or other proper officer of each
such company, and such company shall pay into the treasury of the State
by the first day of December following the taxes assessed against it.

It shall be the duty of the clerk of the State Corporation Commission
to furnish to the council of every corporation, and to the board of su per-
visors of every county wherein any property belonging to any such com-
pany is situated, a certified copy of the assessment made by the State
Corporation Commission of such company’s property, which assessment
shall definitely show the character of the property, its value, and location
for the purposes of taxation in each city, county, and district, so that
city, town, county, district, and road levies may be imposed upon the same.

Upon the receipt of every such report from a person or a firm not in-
corporated operating a telegraph or telephone line in this State, a certified
copy of each such report shall be immediately forwarded by the clerk of
the State Corporation Commission to the auditor of public accounts, and
it shall be the duty of the auditor of public accounts forthwith to require
all the telegraph or telephone lines and wires of cach such firm or person
throughout the State, and each county, district, city, or town thereof, to
be assessed at a fair valuation by the commissioner ‘of the revenué of the
county, district, or city wherein the chief office of such firm or person is
located, and all other property of cach such firm or person to be in like
manner assessed by the commissioner of the revenue of the county, dis-
trict, or city whercin located, and every such assessment shall be returned
to the auditor of public accounts within thirty davs after the same is

made. A certified copy of the assessment when made and returned shall
be immediately forwarded by the auditor of pubhe accounts to the chief
officer of such telegraph or telephone firm, or to such person whose duty
it shall be to pay into the treasury of the State, on or before the first day
of December following, the taxes assessed against it. A firm or person
failing to make such report shall be immediately assessed, under the direc-
tion of the auditor of public accounts, by any commissioner or commis-
sioners of the revenue designated by him for that purpose, rating each
mile of telegraph or telephone line at its real value, and not less than one
hundred and twenty-five dollars for one wire per mile, and twenty-five
dollars for each additional wire per mile; and ascertaining the value of
all other property, real and personal, owned by such telegraph or tele-
phone firm or person, in the mode prescribed by law for ascertaining the
value of property of individuals for the purposes of taxation, and a tax
shall at onee be levied on such value so ascertained, at the annual rate
levied upon ‘the value of other property for the year. If any such tele
graph or telephone firm or person shall fail to make such report to the
auditor of public accounts, such firm or person shall also be lable to a
fine of not less than five hundred dollars nor more than two thousand five
hundred dollars. The said fine to be imposed and judgment entered
therefor by the State Corporation Commission after thirty days’ notice to
any such defaulting corporation to appear before the said commission and
to show cause, if any, against the imposition of such fine, subject to ap-
peal to the supreme court of appeals of Virginia. Any such firm or per-
son may seek redress against any erroncous asscssments made under this
section in the mode prescribed by law for redress against erroneous assess-
ment of the property of individuals.

It shall be the duty of the county superintendent of schools in each
county in which any such telegraph or telephone company or firm or
person operating a telegraph or telephone line owns property, on or before
the first day of July in each year, to furnish to such telegraph or tele-
phone company, firm or person the boundaries of the school districts of
said county wherein any such property is situated.

Any such company, firm, or person failing to pay said taxes into the
treasury within the time herein prescribed shall incur a penalty thereon of
five per centum, which shall be added to the amount of said taxes.

Tax ON TELEGRAPH AND TELEPHONE COMPANIES AND ON ASSOCIATIONS,
FIRMS, OR PERSONS OWNING OR OPERATING TELEGRAPH OR TELE-
PHONE LINES IN THIS STATE.

35. On the real and: personal property of telegraph and telephone com-
panies, and of associations, firms, and persons owning or operating tele-
craph or telephone lines in this State, there shal] be a tax of twenty cents
on every hundred dollars of the assessed value of the real estate and tan-
gible personal property, and a tax of twenty-five cents on every one hun-
dred dollars of the assessed value of the intangible personal property of
every such person, firm, company, or association, 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 this State;
and a further special tax of five cents on every hundred dollars of the
assessed value of the real estate and tangible personal property of every
such company, person, association, or firm, which shall be applied to the
payment of pensions.

23
LickNSE Tax oN TELEGRAPH AND TELEPHONE COMPANIES, AND ON ANY
Firm or PERSON OPERATING THE APPARATUS NECESSARY TO COMMU-
NICATE BY TELEGRAPH OR ‘TELEPHONE.

36. Each telegraph company and firm or person operating the appa-
ratus necessary to communicate by telegraph shall, for the privilege of
domg business between points within this State, pay a license tax as fol-
lows, to-wit:

Two dollars per mile of line of poles or conduits owned or operated by
the company, firm, or person in this State, and an additional charge of
two per contin of the gross receipts of the company, firm, or person re
ceived (or due, though not received) from business done within this State
during the year ending the thirtieth day of June.

The specific license tax to be paid by every corporation, person, or asso-
ciation for the privilege of operating the apparatus necessary to commu-
nicate by telephone, shall be, when the gross receipts do not exceed fifty
thousand dollars, and when the number of miles of poles does not excecd
three hundred, anda majority of the stock or other property of sueh com-
pany is not owned or controlled by any other telephone or telegraph com-
pany whose receipts exceed fifty thousand dollars, a sum equal to one per
centum of the gross receipts of such corporation, person, or association
from business done within this State during the year ending the thirtieth
day of June preceding; when the gross receipts from business done within
this State during any ‘such year are in excess of fifty thousand dollars. or
the number of miles of poles excecds three hundred, or a majority of the
stock or other property of such company is owned or controlled by any
other telephone or telegraph company whose receipts exceed fifty thou-
sand dollars, the license tax shall be a sum equal to one per centum of
such receipts up to fifty thousand dollars, and an additional sum equal
to two per centum of such receipts exceeding fifty thousand dollars, and
in addition a sum equal to two dollars per mile of line of poles or conduits
owned or operated by such corporation, person, or association in this
State: provided, that no license tax shall be charged against any tele-
phone company chartered in this State for the privilege of prosecuting
its business when such company is purely a loeal mutual association and
does not charge others for transmitting messages over its line or lines,
and is not desiened to accumulate profits for the benefit of, or to pay divi-
dends to, the stockholders or members thereof.

The license tax to be paid by any firm or person not incorporate -d,
transacting a telegraph or telephone business or owning and operating a
telegraph or telephone instrument, Nne, or conduit, shall be assessed bv
{he commissioner of the revenue for the district or city wherein the prin-
cipal office of such firm or person is located, or in which such firm or per-
ron resides.

Pres on CHARTERS.

Every domestie corporation authorized by its charter to exercise
the powers of a transportation or transmission company, or to own, lease.
construct, maintain, and operate a public service line or road of any kind,
upon the granting or extension of its charter, and every foreign corpora-
tion authorized by its charter to exercise the powers of a transportation
or transmission company, or to own, lease, construct, maintain, and ope-
rate a public service line or road of any kind, when it obtains from the
State Corporation Commission a certificate of authority to do business in
this State, shall pay a fee into the treasury of the State of Virginia to be
ascertained and fixed as follows:

For a company whose maximum capital stock is five thousand dollars
or under, twenty-five dollars; for a company whose capital stock is over
five thousand dollars, and not to excecd ten thousand dollars, fifty dollars ;
over ten thousand dollars, and not to exceed twenty-five thousand dollars,
seventy-five dollars; over twenty-five thousand dollars, and not to exceed
fifty thousand dollars, one hundred and twenty-five dollars; over fifty
thousand dollars, and not to exceed one hundred thousand dollars, two
hundred dollars; over one hundred thousand dollars, and not to exceed
three hundred thousand dollars, three hundred and twenty-five dollars ;
over three hundred thousand dollars, and not to exceed five hundred
thousand dollars, four hundred and fifty dollars; over five hundred thou-
sand: dollars, and not to exceed cight hundred thousand: dollars, five hun-
dred and seventy-five dollars; over eight hundred thousand dollars, and
not to exceed one million dollars, seven hundred and fifty dollars; over
one million dollars, and not to exceed ten million dollars, one thousand
dollars ; over ten million dollars, and not to exceed twenty million dollars,
-one thousand two hundred and fifty dollars; over twenty million dol-
lars, and not to exceed thirty million dollars, one thousand five hundred
dollars; over thirty million dollars, and not to exceed forty million dol-
lars, one thousand seven hundred and fifty dollars; over forty million
dollars, and not to exceed fifty million dollars, two thousand dollars ;
over fifty million dollars, and not to exceed sixty million dollars, two
thousand two hundred and fifty dollars; over sixty million dollars, and
not to exceed seventy million dollars, two thousand five hundred dollars ;
over seventy million dollars, and not to exceed eighty million dollars, two
thousand seven hundred and fifty dollars; over eighty million dollars,
and not to exceed ninety million dollars, three thousand dollars; over
ninety million dollars, five thousand dollars.

For the purpose of this act the amount to which the company is au-
thorized by the terms of its charter to increase its capital stock shall be
considered its maximum capital stock.

38. Every domestic corporation, other than such as are described in
the last preceding section, upon the granting or extension of its charter,
and every foreign corporation, other than such as are described in the last
preceding section, when it obtains from the State Corporation Commis-
sion a certificate of authority to do business in this State, shall pay a fee
into the treasury of the State of Virginia to be ascertained and fixed as
follows:

For a company whose maximum capital stock is fifty thousand dollars
or less, ten dollars; for a company whose capital stock is over fifty thou-
sand dollars and less than one million, twenty cents for each one thou-
sand dollars or fraction thereof; for a company whose maximum capital
stock ig one million dollars or more, six hundred dollars: provided, how-
ever, that building fund associations, mutual insurance companies without
capital stock, and other mutual companies not organized for strict.
benevolent or charitable purposes, shall pay twenty-five dollars only fe
each certificate of incorporation or charter granted: and provided, fur
ther, that no fee shall be imposed on corporations organized for religion:
benevolent, or literary purposes, or to conduct a purely charitable inst
tution or institutions.

39. Upon the amendment or enlargement of the charter of any domest:
corporation, whereby the powers of a public service corporation are cor
ferred upon said corporation, the said corporation shall pay the fee rm
quired to be paid by a public service corporation; and said amendment c
enlargement shall be, and continue to be, wholly inoperative and _ ir
effectual for any and all purposes until the payment of said fee.

Upon the amendment of any charter, domestic or foreign, whereby it
capital stock is increased, the fee to be charged on the amended charte
shall be an amount equal to the difference between the amount alread
paid on the original charter and the amount required by this act to |
paid on the maximum amount provided for in such amendment, and uyxu
the amendment or extension of any charter, domestic or foreign, if no fe
was paid to this State on the original charter, the amount to be paid sha.
be the same as would have to be paid on an original charter. Upon th
amendment of any charter, domestic or foreign, whereby the powers an:
privileges therein conferred are increased, or the character there
changed, or the time limitation or territorial jurisdiction thereof is ex
tended, then the amount to be paid on such amended charter shall be th
same as would have to he paid on an original charter.

40. The fees hereinbefore required: to be paid by corporations organ
ized under the laws of a jurisdiction beyond this State, and proposing ti
transact business in this State, shall be paid direct into the treasury o:
the State, whereupon the’ State Corporation Commission may issue a cer.
tificate authorizing the said corporation to transact such business anc
conduct operations of a character to be described in said certificate withir
this State; but the said corporation shall not have the right to transact
business or conduct operations of any character in this State until said
fees have been paid and said certificates been duly issued. Nothing con-
tained in this section, or the three preceding sections, shall be construed te
impose a fee for a charter, or for authority to transact business in thi;
State, upon any company which has already paid the fee or tax heretofore
imposed by law upon its charter or for authority to transact its business in
this State ; but this provision shall not be construed to exempt any amend-
ment or extension of any such charter or of such authority to transact
business in this State from the fees imposed by the sections hereinabove
mentioned, or either of them. And the clerk of the State Corporation
Commission shall, along with the order of the commission in the prem-
ises, record said certificate and the certificate of the auditor of public ae-
counts as to the payment of such fees in a proper book to be kept by said
clerk for the purpose.

FEES FOR REGISTRATION.

41. Every domestic corporation, other than a purely charitable insti-
‘ution, and every foreign corporation doing business in this State, whose
naximum capital stock is fifteen thousand dollars, or under, and every
‘uch corporation organized on a mutual basis or without capital stock,
-hall pay into the treasury of the State on or before the first day of March
n each and every vear an annual registration fee of five dollars ; a corpo-
“ation whose maximum capital stock is over fifteen thousand dollars, and
lous not exceed fifty thousand dollars, shall pay an annual registration
"ee of ten dollars; a corporation whose maximum capital stock is over

ifty thousand dollars, and does not exeeed one hundred thousand dollars,
hall pay an annual registration fee of fifteen dollars; a corporation
‘hose maximum capital ‘stock is over one hundred thousand dollars, and
toes not exceed three hundred thousand dollars, shall pay an annual
‘egistration fee of twenty dollars; and a corporation whose maximum
apital stock exceeds three hundred thousand dollars, shall pay an annual
‘ecistration fee of twenty-five dollars; said annual registration fee shall
© irrespective of any specific license tax or other tax or fee imposed by
aw upon said corporation for the privilege of carrying on its business in
his State or upon its franchise, property, or receipts.

I:verv corporation shall obtain from the State Corporation Commis-
jon a blank form upon which to report the amount of its maximum capi-
al stock, as of the first day of January of each year, and shall file its
‘sport made upon such blank form with the State Corporation Commis-
ion by the first dav of February of each vear.

The State Corporation Commission shall assess against each such cor-
oration the registration fee herein imposed, and a certified copy of the
ssossment, when made, shall be immediately forwarded by the clerk of
he State Corporation Conmission to the auditor of public accounts, and
o each such corporation.

Upon the payment of said annual registration fee the State Corpora-
ion Commission shall issue a certificate of registration, and the clerk of
aid: State Corporation Commission shall record said certificate in a pro-
er book to be kept by him for the purpose.

FEverv domestic and foreign corporation at the time of paying such
vcristration fee shall make to ‘the State Corporation Commission, on forms
ireseribed by it, such report of its status, business, or condition as the
‘tate Corporation Commission shall require.

The failure of any corporation for two successive years to pay its an-
tual registration fee, or to make such report, shall, when such failure
hall have continued for ninety days after the expiration of such two

ears, operate as a revocation and annulment of the charter of such cor-
<atnbion if it be a domestic corporation, or of its certificate of authority
o do business in this State if it be a foreign corporation, and the State
‘orporation Commission shall publish the fact of such revocation or an-
tulment once a week, for four consecutive weeks, In a daily newspaper
a in the city of Richmond, Virginia.

Any such corporation which shall fail to make the report herein-
rT fore required, within the prescribed time, shall be liable to a fine of not
vss than twenty-five nor more than one hundred dollars for each offense,
nd each period of thirty days wherein such company may be in such
efault in making such report shall constitute a distinct and separate

offense. The said fine to be imposed and judgment entered therefor &
the State Corporation Commission after thirty days’ notice to any suct
defaulting corporation to appear before the said commission and to shox
cause, 1f any, against the imposition of such fine, subject to appeal to tle
supreme court of appeals of Virginia.

ANNUAL STATE FRANCUISE TAX.

43. Every corporation, joint-stock company or association, organiz-::
or formed under, by, or pursuant to law in this State, except railwa:.
‘anal, Insurance, banking and security companies, cemetery, religious ar.
charitable associations, shall, in addition to the charter fee, tax on pr-
perty and income or receipts and eense tax, and the registration fee prr-
scribed by law, pay into the treasury of the State on or before the fir:
day of March of each and every year an annual State franchise tax to ©
assesscd by the State Corporation Commission. The amount of suc.
franchise tax shall be as follows: Where the maximum capital stock °
twenty-five thousand dollars and under, ten dollars; over twenty-ti-
thousand dollars and not in excess of fifty thousand dollars, twenty dul-
lars; over fifty thousand dollars and not in excess of one hundred thev-
sand dollars, forty dollars; over one hundred thousand dollars and not :r
excess of three hundred thousand dollars, sixty dollars; over three hun-
dred thousand dollars and not in excess of five hundred thousand doliax.
one hundred dollars; over five hundred thousand dollars and not in exces:
of one million dollars, two hundred dollars; and for all in excess of or-
million dollars an additional sum of ten dollars for each one hundr-:
thousand dollars or fraction thereof in excess of one million dollars.

The State Corporation Commission shall assess against cach such cor-
poration, company, or association the State franchise tax herein Im poss.

A certified copy of the assessment when made shall be immediately for-
warded by the clerk of the State Corporation Commission to the auditu:
of public accounts, and to the prcsident or other proper officer of ever:
such corporation, company, or association. Any such corporation, cor
pany, or association failing to pay said tax into the treasury within 1)
time herein preseribed shall incur a penalty thereon of five per centur.
which shall be added to the amount of said tax.

TAX ON COLLATERAL INHERITANCE.

44. (a) Where any estate within this Commonwealth of anv decedent
shall pass under his will, or the Jaws regulating descents and distrili
tions, to any other person or for any other use than to or for the use o!
the crandfather and grandmother, father, mother, husband, wife. brother.
sister, or lineal descendant of such decedent, the estate so passing sha.
be subject to a tax of five per centum of every hundred dollars’ vali
thereof: provided, that such tax shall not be imposed upon any proper:
hequeathed or devised where such bequest or devise is exclusively for
State, county, municipal, benevolent, charitable, educational, or religiou
purposes.

(b) The personal representatives of such decedent shall pay the whe!
»f such tax, except on real estate, to sell which or to receive the rents and
orofits of which he is not authorized by the will, and the sureties in his
official bond shall be bound for the payment thereof.

(c) Where there is no personal estate, or the personal representative is
not authorized to sell or to receive the rents and profits of the real estate,
the tax shall be paid by the devisee or devisees, or those to whom the
state may descend by operation of law.

(d) Such payment shall be made to the treasurer of the county or city
in which certificate was granted such personal representative for obtaining
probate of the will or letters of administration.

(ec) The treasurer shall apply for such tax, and when it is paid give
therefor duplicate receipts, one of which shall be lodged with the clerk
of the court in which certificate may have been granted for obtaining
probate of the will or Ictters of administration. The clerk shall record
such receipt in the book wherein he records appraisements and accounts
of sales of decedents’ estates, and he shall forthwith transmit a copy
thereof to the auditor of public accounts. The other receipt shall be de-
livered to the commissioner of the revenue of the district or city wherein
such personal representative or devisee resides; the commissioner of the
revenue on such delivery shall make a copy thereof, at the foot of which
he shall sign an acknowledgment that it is a copy of a receipt which has
been delivered to him, stating the date of the delivery. Such copy shall
be delivered to the personal representative or person who paid the tax,
who shall pay therefor to the conmissioner of the revenue a fee of fifty
cents. Every clerk or commissioner to whom any such receipt is dehvered
shall forthwith transmit a copy thereof to the said auditor. Every per-
sonal representative or other party or officer failing in any respect to com-
ply with this section shall forfeit one hundred dollars.

(f) Any personal representative, devisee, or person to whom the estate
may descend by operation of law, failing to pay such tax before the estate
on which it is chargeable is paid or delivered over (whether he be applied
to for the tax or not) shall be hable to damages thereon at the rate of
ten per centum per annum from the time such estate is paid or,delivered
over until the tax is paid, which damages may be recovered, with the tax,
on motion of the attorney for the Commonwealth, and in the name of the
Commonwealth, against him in the circuit or county court for the county
or in the corporation court of the city wherein such tax was assessed,
except that in the city of Richmond the motion shall be in the chancery
court. Such estate shall be deemed paid or delivered at the end of a year
from the decedent’s death, unless and except so far as it may appear that
the legatee or distributee has neither received such estate nor is entitled
then to demand it.

LICENSES—SCHEDULE A.
MERCHANTS.
45: Every merchant shall pay a license tax for the privilege of trans-

acting 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 ascer-
184 ACTS OF ASSEMBLY.

tain the amount of purchases, it shall be the duty of such merchant, on
the first day of April of each vear, or within,ten days thereafter, to make
report In writing, under oath, to the commissioner of the revenue for the
district for which he was licensed, showing 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 each commissioner of the revenue, and
by him distributed to each licensed merchant; and each commissioner
shall, in the mode prescribed for making such report by him of violations
of the revenue law, re port every merchant who shall fail to comply with
the requirements of this section. Any person violating the provisions of
this section shall pay a fine of not less than thirty dollars nor more than
one thousand dollars for each offense.

MercyrAants’ LICENSES.

For every license to a merchant or mercantile firm or corporation
engaged in the business of a merchant, the amount to be paid shall be
graduated as follows: If the amount of purchase shall not exceed. one
thousand dollars, the amount shall be five dollars; when purchases excel
one thousand dollars, but do not exceed two thousand dollars, the amount
shall be ten dollars; and for all purchases over two thousand dollars and
less than fiftv thousand dollars, there shall be paid thirty cents on the
one hundred dollars; and upon all the purchases over fifty thousand dol-
lars 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 shal] be in lieu of all taxes for State purposes on the capital actu-
ally emploved by said merchant or mercantile firm or corporation in said
business, except the registration fee and franchise tax, and except that
such merchant shall not be exempt from the payment of county, district.
and road levies on the net amount of capital on hand on the first day of
February of cach year, and may be required to pay the usual county, dis-
trict, and. road levies thereon notwithstanding this act. The word “capi-

tal” shall include monevs and credits ac tively used in earrving on the
business, including goods, wares, and merchandise on hand, and all sol-
vent bonds, demands, and claims made and contracted in the business
during the preceding” ‘vear; but real estate shall not be held to be capital.
but shall be assessed and ‘taxed as other specific property. All other pro-
perty held by such merchant or firm or corporation engaged in mercantile
business shall be listed and taxed as other property. "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, after the close of the vear for which his license issued,
the merchant should elect not to renew it, but desires the privilege to sell
whatever remnant of purchase he may have on hand at the time, it may
be lawful for him to do so upon the payment for a license upon said rem-
nant of merchandise, to be regarded for purposes of revenue as purchases.
Merchant tailors, lumber merchants, furniture merchants, butchers.
green grocers, hucksters, dealers in coal. ice, or wood shall be embraced
in this “section ; but dealers in coal, wood, or ice paving license tax under
this section may peddle the same from vehicles without paying additional
tax. But nothing in this section shall be so construed as to require a
license of any person who may canvass any county or corporation to buy
lambs, pigs, calves, fowls, eggs, butter, and such like small matters of
subsistence designed as food for man, but any person who shall keep a
place of business for the purpose of selling such articles in or within a
half mile of any city or town in the State shall take out license therefor
as hereinbefore prescribed: provided, that dealers in coal and wood in
cities of forty thousand inhabitants or more who peddle the same from
vehicles shall pay an additional tax of fifty dollars for each wagon thus
used
OysTER PACKERS.

46. (a) Every person, firm, or corporation engaged: in the business of
shucking or packing oysters in this State shall pay a license tax for the
privilege of transacting such business, to be graduated by the amount of
oysters shucked or packed by him during the period for which his license
is granted. To ascertain the amount of oysters shucked or packed it shall
be the duty of such person, firm, or corporation, on the first day of April
of each year, or within ten days thereafter, to make report in writing,
under oath, to the oyster inspector for the district for which he was
licensed, showing the amount of ovsters actually shucked or packed by
him during the next preceding twelve months. The form of report re-
quired by this section shall be prepared by the auditor of public accounts
and furnished to each oyster inspector, and by him distributed to each
licensed oyster packer; and each inspector shall in the mode prescribed
for making such report by him of violations of the oyster laws report
every oyster packer who shall fail to comply with the requirements of this
section. Any person, firm, or corporation violating the provisions of this
section shall pay a fine of not less than thirty dollars nor more than one
thousand dollars for each offense.

OYSTER PAcKERS’ LICENSES.

46. (b) For every license to a person, firm, or corporation engaged in
the business of shucking or packing oysters the amount to be paid shall
be graduated as follows: If the amount of oysters shucked or packed by
such person, firm, or corporation shall not exceed twenty-five thousand
gallons, the amount shall be five dollars; when the amount of such oysters
exceeds twenty-five thousand gallons, but does not exceed fifty thousand
gallons, the amount shall be ten dollars; when the amount of such oysters
exceeds fifty thousand gallons and does not execed one hundred thousand
gallons, the amount shall be twenty-five dollars; when the amount of such
oysters exceeds one hundred thousand gallons and does not exceed two
hundred thousand gallons, the amount shall be fifty dollars; when the
amount of such oysters exceeds two hundred thousand gallons, the amount
shall be one hundred: dollars. ‘The sums imposed under and by virtue of
this section shall be in lieu of all taxes for State purposes on the capital
actually employed by said person, firm, or corporation in said business.
The word “capital” shall include moncys and credits actively used in

24
carrying on the business, including goods, wares, and merchandise on
hand, and all solvent bonds, demands, and claims made and contracted in
the business during the preceding year; but real estate shall not be held
to be capital, but shall be assessed and taxed as other specifie property.
All other property held by such person, firm, or corporation shall be hsted
and taxed as other property. The stings required by this section to be prid
when the license is taken out shall be collected in the same manner that
the amounts required to be paid for other licenses under the ovster laws
of the State are collected, and shal] be accounted: for as part of the ovster

fund.

RAILROAD AND OTHER INCORPORATED COMPANIES WIIICH SELL MINERAL
or Forest Propucrs or OTUER ARTICLES.

47%. Every railroad company or other incorporated company in_ this
Commonwealth, whether such privilege be granted in its charter or not.
which shall sell any mineral or forest product, or any other article, shal.
be taxed as other merchants dealing in like commodities. This aet shal
apply to companies keeping commissaries, or having agents for the sale of
any other article than their own product: prov ided, that nothing herein
contained shall prevent a railroad company from buving and distributing
to its employees. as part of their compensation, meat, meal, and flour, at
the cost price thereof: but nothing in the foregoing shall be construed as
requiring a company selling the products of their own mines, or lands.
or manufactures, to pay a merchant's license for so doing. Any railreac
company or other incorporated company selling any article or product
on account of the owner, and receiving a compensation therefor other
than for transportation, storage. or handling, as provided in its charter,
shall pay a license the same as commission merchants. It shall be the duty
of the commissioner of the revenue to ascertain the hability of sueh indi-
viduals or companies in this State to the payment of such license taxes.
and shal] assess the same in the same manner as other merchants.

COMMISSION MERCITANTS.

48. Every person, firm, or corporation buying or selling for another
any kind of merchandise on commission shall be a commission merchant
Any person, firm, or corporation licensed: as a commission merchant ma}
sell any personal property which may be left with or consigned to hin
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 merehant may sell wine, ardent spirits, and malt
hquors, 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 merch ants or steck brokers. Any person, firm, or corpora-
tion buying or selling contrary to the provisions of this section, or whe
shall in any manner violate the same, shall pay a fine of not less thar
fifty dollars nor more than one thousand dollars for each offense.
49. ‘Every person, firm, or corporation shall pay for the privilege of
transacting the business of a commission merchant the sum of fifty dol-
lars ; 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 privi-
lege of selling wine, ardent spirits, and malt liquors, gold or silver coin,
bonds, certificates of public or private debts, or other securities, there
shall be paid in addition the amount required in each case to be paid by
liquor merchants and stock brokers, and in like manner.

SALE BY PEDDLERS.

50. 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, shall be deemed to be a peddler, and any person licensed
as a peddler may sell any personal property a merchant may sell, or he
may exchange the same for other articles; and whenever a license is
granted toa “peddler to sell such goods, wares, or merchandise, his license
shall be valid for one year from date of its issue. Said license shall not be
transferable, and any person so licensed shall endorse his name on the
said license, and such license shall confer authority to sell at any house
or place within the county or city 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 hun-
dred dollars for each offense, 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 demand of any citizen of the county, city, or town in which he
sells or offers to sell or barter; and upon his failure or refusal to do so, he
shall be subject to the penalties of peddling without a license. This sec-
tion shall be construed to include persons engaged in peddling lightning
rods. All persons who do not keep a regular place of business (whether
it be in a house, on a vacant lot, or elsewhere), open at all times in regu-
lar business hours, and at the same place, who shall offer for sale goods,
wares, and merchandise, shall be deemed peddlers under this act. And
all persons who keep a regular place of business open at all times in regu-
lar business hours, and at the same place, and who shall personally, or
through their agents, offer for sale or sell, and at the time of such offering
or sale deliver goods, wares, and merchandise elsewhere than at such regu-
Jar place of business, shall also be deemed peddlers as above; but this sec-
tion shall not apply to those who sell, or offer for sale, in person or by
their employees, ice, fuel, meats, fowls, fish, game, vegetables, fruits, or
other family supplies of a perishable nature grown or produced by them.

PEDDLER’S LICENSE.
. For the privileges of peddling or bartering in any county, city, or

oon, there shall be paid two hundred and fifty dollars for each person
cA onaacard ar amninvad when he travele an foot anc when he naedd) prec
otherwise than on foot the tax paid shall be five hundred: dollars, except
that the tax on peddlers of milk, butter, eggs, poultry, fish, ovsters, game.
fruit, and farm products not grown or produced by them, shall be fifty
dollars for each vehicle used in such peddling, and except that the tax on
peddlers of lightning rods shall be two hundred dollars, and that peddlers
in coal and wood in cities of over forty thousand inhabitants who peddle
the same from vehicles, shall pay a tax of fifty dollars for each vehicle
used. Every vehicle used in peddling as aforesaid shall have conspicu-
ously displaved thereon the name of the peddler using the same, together
with his street and number of his residence, if he resides in any city or
town. It shall be the duty of the commissioner of the revenue to issue a
peddler’s license to a person desiring to obtain the same, upon the pre-
sentation to him of a certificate of the county or city treasurer that. the
license tax has been paid to him. Nothing under this or the preeeding
section shall be construed to require of any “farmer a peddler’s heense for
the privilege of selling or pedding farm products, wood or charcoal.
grown or produced by him.

SALE OR BARTER OF PATENT RIGHTS.

52. No person, except the patentee, shall sell or barter the right te
manufacture or use any machinery or other thing patented under the
laws of the United States without first having obtained a license therefor
from some commissioner of the revenue of a county or city, which license
shall grant the privilege of selling anywhere in the State; but if used out
of the county or city where eranted, shall be authenticated by the certifi.
cate of the clerk of the circuit court of the county or the clerk of the cor-
poration court of the city where granted, that the person signing th:
same is really the commissioncr of the rev enue, 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 persor
owning the State right for anv patented thing may sell anywhere in the
State through agents provided with a copy of his license thus obtained,
certified as hereinbefore provided. 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 offense.

LICENSE FOR SALE OR BARTER OF PATENT RIGHTS.

53. Every person who shall sell or barter the right to manufacture or
use machinery or other thing patented under the laws of the Unite’
States, except the patentee, if he be a citizen of the United States, shall
pay for the privilege the sum of twenty-five dollars. Nothing in this or
the preceding section shall be construed to authorize the sale of the artic
or thing patented.

LAND AGENTS.

54. No person, firm, or corporation shall, without a license, act as
agent for the sale of lands. Any person licensed as a land agent may
sell land in this Commonwealth entrusted to him for sale. 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 has a duly
authenticated power of attorney, nor commissioners and receivers ap-
pointed by the courts, nor executors of wills, nor trustees in deeds of
trust. For any violation of this section the person offending shall pay a
fine of not less than one hundred nor more than five hundred dollars for
each offense.
On a Lanp AGENT.

55. A land agent shall pay for the privilege of selling land entrusted
to him for sale the sum of ten dollars and one-eighth of one per centum
on amount of sales: provided, however, that if his place of business is in
a town or city of more than two thousand and not exceeding three thou-
sand inhabitants, he shall pay the additional sum of ten dollars; if in a
town or city of more than three thousand and not exceeding four thou-
sand inhabitants, he shall pay the additional sum of twenty dollars; if in
2 town or city of more than four thousand and not exceeding five thou-
sand inhabitants, he shall pay the additional sum of thirty dollars; if in a
town or city of five thousand inhabitants or more, he shall pay the addi-
tional sum of forty dollars: and provided, further, that where there is a
firm of land agents doing business at one locality, said tax shall be on the
firm and not on each member thereof.

Book AGENTS.

56. No person, firm, or corporation shall, without a license, act as a
book agent.

Any person, firm, or corporation other than a licensed merchant, who
shall receive subscriptions for or shall in any manner furnish books,
maps, prints, pamphlets, or periodicals, shall be deemed to be a book
agent. Any person desiring to distribute or sell any religious books,
pamphlets, or periodicals may apply to the judge of the county, circuit,
or corporation court of any county or city in which he may desire to dis-
tribute or sell the same, and said judge, upon being satisfied that the
person applying is of good character and a proper person in whom to
confide the trust of selling or distributing such books, may direct the
commissioner of the revenue to grant him a heense without the payment
of a license tax therefor. Any person, firm, or corporation violating the
provisions of this section shall pay a fine of not less than fifty dollars nor
more than one hundred dollars for each offense.

LICENSE ON Book AGENTS.

57. A book agent shall pay for the privilege of acting as such the sum
of ten dollars.
58. No person shall sell at auction or public outery for compensatior
without a license, except in the following cases, to-wit:

First. The estate of a decedent may be sold by his personal represen
tative or his agent, according to law or the provisions of the will.

Second. Property conveyed by deed of trust, or decreed or ordered t
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 Stat
arising from his own or other labor under his control, or his real or pet
sonal estate not purchased or sold on speculation.

Fourth. Any officer may sell property distrained by him under execu
tion or other legal process.

Fifth. Licensed commission merchants may sell live or dressed fowl:
fresh vegetables, and fresh fish upon taking out heense of a commo
crier.

AUCTIONEERS ACCOUNT OF SALES.

59. Every auctioneer other than a tobacco auctioneer shall keep a
account of sales made by him, showing the aggregate amount thereof
and whenever required by a commissioner of the revenue, shall render a
account for assessment, of all his sales during the period for which hi
license was granted, and shall sign and answer all interrogatories respect
ing such sales as may be propounded to him in pursuance of law. Sue!
accounts, statements, and answers shall always be on oath.

WHAT AN AUCTIONEER May Do.

60. An auctioneer may conclude the sales of anything he is authorize
to sell, grant a certificate or other evidence of the sale, and receive th
money; but no auctioneer shall authorize or permit any person to sel
any property under and by virtue of his license, except the person so au
thorized or permitted is actually and bona fide in the employment of suc!
auctioneer, and is actually and bona fide a resident of the county or cit
where such auctioneer is licensed to do business, and the commissions 01
such sales are actually and bona fide for the benefit of such auctioneer
and no license shall be construed to authorize the person to whom it }
issued to sell at more than one regular establishment; but an auctionee
may sell anywhere in the county or city wherein he is licensed publi
stocks, houses, lots, and furniture, or ships or vessels, on the premise
where the same may be, or at the exchange or the store of a regula
licensed merchant declining business, or goods in the original form am
packages as imported and bulky articles such as have usually been sok
in warehouses, or in the public streets, or on the wharves, or at sucl
other places in the county or city wherein such auctioneer is licensed, ai
shall be desired by the owner or importer of such bulky articles or im-
ported goods. If any auctioneer shall violate any of the provisions of thi:
section he shall forfeit and pay for every offense twenty dollars, to be re
covered for the use of the party prosecuting the same before a justice o!
ie peace, In hke manner as other fines and penalties are imposed and
rllected. The offer to sell each article shall be deemed a separate offense.

CLASSIFICATION OF AUCTIONEERS.

61. Auctioneers shall consist of general auctioneers, real estate auc-
oneers, and tobacco auctioneers, and shall be so classified that their
owers and duties and the restrictions and penalties thereon shall be
‘parate and distinct—that is to say:

GENERAL AUCTIONEERS; WHat Tirky MAY SELL.

62. Any person, licensed as a general auctioneer, may sell any goods,
ares, merchandise, and other articles not prohibited by law; but he
iall not sell wine, ardent spirits, malt liquors, or any mixture thereof,
nless and until he shall have obtained a license therefor in the mode
rescribed by law.

GENERAL AUCTIONEERS’ LICENSE.

63. A general auctioneer shall pay the sum of fifty dollars, and if the
lace of business is in a city gr town having a population of more than
ive thousand inhabitants, two dollars for every thousand above that num-
er; but said sum shall in no case exceed one hundred and thirty dollars.
ind he shall pay an additional sum of one-fourth of one per centum on
he amount of sales for the year. If he sells wine, ardent spirits, malt
iquors, or any mixture thereof, he shall pay one-half of one per centum
yn. the amount of such sales.

REAL EstaTr AUCTIONEERS.

64. Any person licensed as a real estate auctioneer may sell, in the
‘ounty or city wherein he is licensed, at auction or privately, any real
state in this Commonwealth entrusted to him for sale: provided, that
10 such auctioneer shall be allowed to negotiate loans upon a mortgage of
‘cal estate, or otherwise, without taking out an additional license as a
orivate banker. For any violation of this section the person so offending
shall pay a fine of not less than one hundred dollars, nor more than one
hhousand dollars for each offense.

REAL ESTATE AUCTIONEERS’ LICENSE.

65. A real estate auctioneer shall pay the sum of fifty dollars; if the
place of business is in a city or town containing a population of five thou-
sand inhabitants or under, he shall pay seventy-five dollars; if in a city
of more than five thousand but not exceeding twenty thousand inhabit-
ants, he shall pay one hundred dollars; and in a city of more than
twenty thousand inhabitants, he shall pay one hundred and twenty-five
dollars.
66. Any person or firm licensed as a tobacco auctioneer may sell at
auction any tobacco not prohibited by law to be sold. For any violation
of this section the person or firm offending shall pay a fine of not less
than fifty dollars nor more than five hundred dollars for each offense.

ToBpacco AUCTIONEERS’ LICENSE.

Tobacco auctioneers shall pay for the privilege of transacting
business twenty-five dollars, except in cities they shall pay fifty dollars:
and provided, further, that in incorporated towns the auctioneer for any
warehouse or warchouses in which were sold during the previous vear.
ending April thirtieth, five millions of pounds or more of tobacco shall
pay fifty dollars; but in any case where such sales amount to less than
one million of pounds the tax shall be only ten dollars.

LICENSES TO RETAILERS OF TOBACCO.

68. No person not a producer shall be allowed to sell by retail tobacco.
snuff, or cigars without having obtained a specific license to do so. The
sum to be paid by retailers of tobacco, snuff, or cigars shall be for said
privilege a specific tax of five dollars, which shall be assessed and col-
lected as other assessments upon license, but which shall not be in lieu of
merchants’ license on purchases.

JUNK-DEALERS, CANVASSERS, ETC.

69. No kceper of a shop, for the purposes herein mentioned, or master
of a vessel, or other person shall, without a license authorized by law,
purchase, sell, barter, or exchange any kind of second-hand articles, junk,
rags, old metals, or other like commodities. The hustings or corporation
court of any city and the county or circuit court of any county, mav
grant a license to any citizen of the United States who shall produce to it
satisfactory evidence of his good character to exercise or carry on the
business of a junk-dealer, w hich license shall designate the building in
which said person shall carry on said business ; and no person shall exer-
cise or carry on the business of a Junk-dealer withont being duly licensed,
nor in any other building than the one designated in said. license, except
by the consent of the court which granted the license, under the ‘penalis
of fifty dollars for each day he shall exercise or carry on said business
without such license, or in any other building than the one so designated,
except by the consent of the court as aftoresal dl 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 |e
made by such person, or by any other person or persons for him, execpt
between the hours of sunrise and sunset, and such place of business sha!l
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 re-
ceiving such license shall place over the principal entrance of his place
of business a sign designating that he is licensed as a junk-dealer. Nor
shall any person canvass 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 dollars for each offense. 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. Nothing in this section
shall be construed to prevent any regular licensed merchant in the coun-
try or in towns having a population of two thousand or less from buying
or trading for rags, old iron, or other articles of junk, unless there be a
regular licensed junk-dealer within three miles of his place of business;
such merchant to be subject at all times to the same conditions of inspec-
tions as a regular junk-dealer. Mverv junk-dealer and every merchant
and foundryman who deals in junk, old metal, et cetera, shall keep at his
place of business a book in which shall be fairly written in English, at
the time of each transaction in the course of his business, an accurate
account of such transaction as to the purchase of rags, bones, old iron,
and paper, setting forth a description of the goods, article, or thing pur-
chased; the time of receiving the same; the name and residence of the
person selling or delivering the same; the terms and conditions of pur-
chase, or receipt thereof, and all other facts and circumstances respecting
such purchase, or receipt, which said book or books shall at all times be
subject to the inspection of the judges of the criminal courts, the chief
of police, the captains and sergeants of the police of the city, town, or
county wherein said business is beng conducted, or any or either of
them, sergeant and sheriff of such city, town, or county, or other officer
with police jurisdiction: provided, however, that this section shall not
apply to articles bought without the State of Virginia. It shall be the
duty of every junk-dealer, every such merchant and foundryman, to ad-
mit to his premises at any time any officer mentioned above to examine
any book or other record on the premises, as well as the articles pur-
chased, or received, and to search for and take into possession any article
known by him to be missing, or known or believed by him to have been
stolen, without the formality of the writ of search warrant or any other
process, which search or seizure is hereby authorized. Every junk-dealer
shall be liable to all the penalties herein provided for violation of any of
the provisions of this section, whether such violations be committed by
himself or by his agent, clerk, or employee.

JUNK-DEALERS’ LICENSE.

70. Every junk-dealer shall pay for the privilege of transacting busi-
ness the sum of fifty dollars; for the privilege of canvassing for the pur-
pose of buying any junk or other matters or things for any such junk-
dealer, or for sale to a junk-dealer, each person so engaged shall pay the
sum of twenty-five dollars.

CoMMON CRIERS.

71. No person shall act as a common crier without a license. A per-
25
son licensed as a common crier may, exeept in cities of over fifteen thou-
sand inhabitants, cry for sale at any place in the county or city in which
his license issued any property, real or personal, for an auctioneer, ficdu-
ciary, or 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 property or conduct
such sale by an agent. Ile shall not, as such crier, receive Money on ac-
count of the sale or grant acquittances. He may receive for his services
a stated compensation, but he shall not reeeive any commission or per-
centage on the amount of the sale, nor any specific or contingent interest
in the sale as a compensation for his services directly or indirectly. Any
person licensed as a common crier in a city of over fifteen thousand in-
habitants may sell fowl, butter, fresh fish, fresh vegetables, fruit, or
articles of like perishable nature. For any violation of this section th:
person offending shall pay a fine of not less than fifty nor more than five
hundred dollars for each offense.

LICENSE TO CoMMON CRIERS.

72. Each and every person, in order to be licensed as a common crier,
shall pay five doilars.
SHIP BROKERS.

73. No person, firm, or corporation shall act as a ship broker without
a license. Any person engaged in the management of business matters
occurring between the owners of vessels and the shippers or consignors
of the froight which they carry shall be deemed to be a ship broker. ~ Any
person, firm, or corporation violating the provisions of this section shall
pay a fine of not less than one hundred dollars nor more than five hun-
dred dollars for each offense.

Sire BrokKER's LICENSE.

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

Stock BROKERS.

75. No person, firm, bank, or corporation shall, without a license, act
as a stock broker. Any person, firm, bank, or corporation that deals in
coin, foreign or domestic exc shanee, covermmnent stock, or other certificates
of de bt, or shares In any corporation or chartered company, bank notes.
or other notes used as a currency, or who sells the same, or any of them.
on commission or for other com pensation, or who negotiates loans Upon
real estate security, except a licensed attorney at law, 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, certifi-

cates of debt, shares in chartered companies, bank notes, and notes used
as a currency as aforesaid, and may scll either privately or by auction,
and also negotiable loans upon real estate security. 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 offense.

BaNKErS oR BROKERS ENGAGED IN DEALING IN OPTIONS OR FUTURES.

76. Any person, firm, or corporation engaged in buying and selling, or
who receives orders to buy or sell, cotton, grain, provisions, or other com-
modities, stocks, or bonds shall be deemed: to be a banker or broker deal-
Ing In options and futures.

Any person so dealing in options or futures without a license to trans-
act or engage in such business shall pay a fine of not less than three hun-
dred dollars nor more than five hundred dollars for each offense.

LIcENSE TO BANKERS oR BrokERkS DEALING IN OPTIONS OR FUTURES.

77. Every banker or broker dealing in options or futures, or in buying
or selling options or futures, shall pay the sum of two hundred dollars for
the privilege of transacting such business.

LICENSE TO STOCK BROKERS.

‘8. A stock broker shall pay for the privilege of transacting business
the sum of one hundred dollars, but in towns or cities of over five thou-
sand and not more than ten thousand inhabitants he shall pay one hun-
dred and fifty dollars, and in citics of more than ten thousand inhabit-
ants he shall pay two hundred and fifty dollars for each office or place of
usiness kept for that purpose.

PRIVATE BANKERS.

«9. No person or firm shall engage in the business of a private banker
‘ithout a License. Any person or firm engaged in the business of receiv-
ng Money on deposit, or in lending or advancing money, or in nego-
tating loams on notes, bonds, furniture, or any class of security or secu-
‘ites, or im discounting, buying, or selling negotiable or other paper or
‘Tedits, commonly known as street brokers, whether at an office kept for
he purpose or elsewhere, shall be deemed. to be a private banker. Any
Person or firm violating the provisions of this section shall pay a fine of
ot less than one hundred dollars nor more than five thousand dollars for
‘ach offense,
LICENSE TO PRIVATE BANKERS.

| 80. A private banker shall pay fifty dollars on a capital of five thou-
“hi dollars or under; one hundred dollars on a capital exceeding five
“ousand dollars and not exceeding ten thousand dollars; one hundred
ind fifty dollars on a capital from ten to twenty thousand dollars; two
undred and fifty dollars on a capital of over twenty thousand dollars
ind not €XCeeding thirty thousand dollars, and an additional sum of five
dollars per thousand on every thousand dollars in excess of thirty thou-
sand.

PAWNBROKERS.

81. No person shall, without a license, act as a pawnbroker. Any per.
son who shall in any manner lend or advance money or other things fut
profit on the pledge and possession of personal property, or other valuable
things other than securities or written or printed evidences of indebted.
ness, or who deals in the purchasing of personal property or other valu-
able thing on condition of selling the same back to the seller at a stipu-
lated price, shall be held to be a pawnbroker. Any person acting as pawn.
broker without a license shall pay a fine of not less than fifty dollars no
more than five hundred dollars for each offense.

The hustings or corporation court of any city and the circuit or counts
court of any county may from time to time grant a license to any citizer
of the United States, who shall produce satisfactory evidence of his good
character, to exercise or carry on the business of a pawnbroker in his cits
or county, which license shall designate the building in which said _per-
son shall carry on said business; and no person shall exercise or carry on
the business of a pawnbroker without being duly licensed by the husting:
or corporation court of the city, or the circuit or county court of the
county in which he may desire to carry on said business, nor in any other
building other than the one designated in said license, except bv consent
of the court which granted the license, under the penalty of fifty dollars
for each day he shall exercise or carry on said business without such
license, or in any other building than the one so designated.

Every person so licensed shall, at the time of receiving such license
and before the same shall be operative, enter, with two sufficient sureties,
into a joint and several recognizance to the Commonwealth of Virginia
in the penal sum of twenty-five hundred dollars, condition for the due
observance of all acts of the general assembly of Virginia which may be
in force respecting pawnbrokers at any time during the continuance of
such license. If any person shall be aggrieved by the misconduct of anv
such licensed pawnbroker, and shall recover judgment against him there
for, such person may, after the return unsatisfied, either in whole or part.
of anv execution issued upon said judgment, maintain an action in his
own name upon the bond of said pawnbroker in any court having juris-
diction of the amount claimed: provided, such court shall, upon appli-
cation made for the purpose, grant such leave to prosecute.

Every pawnbroker shall keep a book, in which shall be fairly written
at the time of each loan an accurate account and description of the gonds,
article, or thing pawned or pledged, the amount of money loaned thereon
at the time of pledging the same, the rate of interest to be paid on such
loan, and the name and residence of the person pawning or pledging the
said goods, article, or thing, together with a particular description of
such person, including complexion, color of eyes and hair, and his or her
height and general appearance.

Every pawnbroker shall at the time of each loan deliver to the person
pawning or pledging any goods, article, or thing, a memorandum or note,
signed by him or her, containing the substance of the entry required to
be made in his or her book by the last preceding section, except as to the
description of the person, and no charge shall be made or received by any
pawnbroker for any such entry, memorandum, or note.

Said book shall at all reasonable times be open to the inspection of the
judges of the criminal courts, the chief of police, and captains and ser-
geants of the police of the city, town, or county wherein said business is
being conducted, or any or either of them, sergeant and sheriff of such
city, town, or county, or other officer with police jurisdiction.

No pawnbroker shall sell any pawn or pledge until the same shall have
remained four months in his or her possession, unless by consent in writ-.
ing of the pawner, and all such sales shall be made at public auction and
not otherwise, and shall be made or conducted by such auctioneers as shall
be designated and approved of for that purpose by the court granting the
license. |

Notice of every such sale shall be published for at least five days pre-
vious thereto, in one or more of the daily newspapers of general circula-
tion printed in such city. Those doing business in any county shall ad-
vertise as above in some newspaper if any published in said county, and
if no newspaper be published in such county, then in some newspapet
published in an adjoining county, and such notice shall specify the time
und: place at which such sale is to take place, the name of the auctioneer
bv whom the same is to be conducted, and a description of the articles to
he sold. ;

The surplus money, if any, arising from any such sale, after deducting
the amount of the loan, the interest then due on the same, and the ex-
penses of the advertisement and sale, shall be paid over by the pawn-
broker to the person who would be entitled to redeem the pledge in case
no such sale had taken place.

Any licensed pawnbroker who shall violate or neglect or refuse to com-
ply with any or either of the provisions of this act, except those contained
in section one, shall, for every such offense, upon conviction before a court
of competent jurisdiction, pay a fine of not more than one hundred dol-
lars.

No pawnbroker shall ask, demand, or receive a greater rate of interest
than ten per centum per month on a loan of twenty-five dollars or less, or
five per centum per month on a loan of over twenty-five dollars and less
than one hundred dollars, or three per centum per month on a loan of
one hundred dollars or more, secured by pledge of tangible personal pro-
perty. And no loan shall be divided for the purpose of increasing the
percentage to be paid the pawnbrokcr.

Police Regulations.—Every pawnbroker shall keep at his place of busi-
ness a book, or books, in which shall be fairly written in English, at the
time of each loan or transaction in the course of his business, an accurate
account of such loan or transaction, setting forth a description of the
coods, article, or thing pawned, or received on account of money loaned
thereon; the time of receiving the same; the name and residence of the
person pawning or delivering the same; the terms and conditions of loan,
including the period for which any such loan may be made, and all other
facts and circumstances respecting such loan, which said book, or books,
shall at all times be subject to the inspection of the officers before men-
tioned.

No property of any kind received on deposit or pledge by any pawn-
broker shall be disfigured or its identity destroyed or affected in anv man-
ner whatsoever, so long as it continues in pawn or in the possession of
such paw nbroker, nor shall such property be in any manner concealed for
the space of forty- -cight hours after the same shall have been received by
such pawnbrokcr.

It shall be the duty of every pawnbroker, and of every person in the
employ of such pawnbroker, to admit to his premises at any time any
oflicer mentioned in this act to examine any pledge or pawn, book or
other record on the premises, as well as the articles pledged, and to search
for and take into possession any article known by him to be missing, or
known or believed by him to have been stolen, without the formality of
the writ of search warrant or any other process, which search or seizure is
hereby authorized.

The following regulation is hereby made for storing or taking care to
prevent injury “during disuse on blankets, clothing, carpets, furs, rugs.
dress goods, cloths, mirrors, 01] paintings, glass and china ware, pianos,
organs, curtains, bedding, and upholstered furniture. Pawnbrokers shal:
he allowed to charge two per centum per month in addition to the regu-
lar charges for the first three months, or part thereof, while such cools
shall remain as pledge for money advanced.

Invery paw nbroker shall be liable to all the penalties hereinafter pro-
vided for violation of any of the provisions of this article, whether such
violations be committed by himself or by his agent, clerk, or employee.

Every person who shall be convicted of violating any of the provisions
of this section shall, for the first offense, forfeit and pay a penalty, except
in cases where a different penalty is herein provided, not exceeding
twenty-five dollars, and for a subsequent offense shall pay such penalty
as the court may impose, and shall, in the discretion of the court, forfeit
his leense.

PAWNBROKER'S LICENSE.

82. A pawnbroker shall pay for the privilege of transacting business
two hundred and fifty dollars.

LICENSE FOR A BROKER WHO RECEIVES OR DISTRIBUTES PROVISIONS AND
MERCHANDISE, INCLUDING FLotr, Hay, or GRAIN.

83. Every person, firm, or corporation doing business in this State.
who receives or distributes provisions and merchandise, including flour.
hay, or grain, shipped into the State for distribution on account of the
shipper, ‘and who participates in the profits ensuing from or accruing out
of the sales of such provisions and merchandise, including flour, hav. or
erain, and who invoiecs such sales and collects the money therefor, shall
be deemed to be a broker who receives or distributes provisions and mer-
chandise, including flour, hav, or grain, and shall pav a license tax of
one hundred dollars.

Every person, firm, or corporation who conducts such business without
a license shall pay a fine of not less than one hundred dollars nor more
than two hundred and fifty dollars.

LICENSE ON A BUILDING AND LOAN ASSOCIATION OR COMPANY.

84. No building and loan association or company, incorporated under
the laws of this or any other State, shall, without a license, conduct any
business or solicit the sale of stock, or offer to lend money in this State;
nor shall any person act as an agent of any such association or cempany
unless the association or company he represents has a license.

The specific license tax upon every building and loan association or
company for the privilege of doing business in this State shall be seventy-
five dollars: provided, the capital “of such association or company actually
paid in, whether from paid-up stock or partially paid stock, is not over
twenty-five thousand dollars; if the capital paid in is over twenty-five
thousand dollars and not more than fifty thousand dollars, the tax shall
be one hundred and ten dollars; if the capital paid in is over fifty thou-

sand dollars and not more than one hundred thousand dollars, the tax
shall be one hundred and fifty dollars; if the capital paid in is over one
hundred thousand dollars and not more than one hundred and fifty thou-
sand dollars, the tax shall be one hundred and cighty-five dollars; if the
capital paid in is over one hundred and fifty thousand dollars and not
more than two hundred thousand: dollars, the tax shall be two hundred
and twenty-five dollars; if the capital paid in is over two hundred thou-
sand dollars and not more than three hundred and fifty thousand dollars,
the tax shall be two hundred and sixty-five dollars; if ‘the capital paid in
is over three hundred and fifty thousand dollars and not more than four
hundred thousand dollars, the tax shall be three hundred and seventy-
five dollars; and on capital paid in exceeding four hundred thousand dol-
lars, the tax shall be three hundred and sev entvy-five dollars, and the addi-
tional sum of fifty cents for each thousand dollars of such excess : pro-
vided, that a non-resident building and loan association or company
doing business in this State, which has otherwise complied with the laws
of Virginia, shall pay the license tax herein imposed, based upon its capi-
tal invested in this State.

A building and loan association, or company which docs business on a
purely mutual plan, and confines its business solelv to the city or county
where it is organized, shall pay a license tax of fifty dollars.

It shall be the duty of each association or company, on the first day of
April of each year, or within ten days thereafter, to make a report in
writing of its capital paid in if the association or company be incorpo-
rated: under the laws of this State, or of its capital invested in this State,
if it be a non-resident association or company, under oath of its chief
officer or agent, to the commissioner of the revenue for the district in
which its principal office or agency in this State is situated.

Any building and loan association or company, or the agents of any
such association or company, which does business in this State without
paying the license tax herein imposed, shall pay a fine of not less than
fifty dollars nor more than five hundred dollars.

The shares of stock issued by any building and loan association or
company, which has paid the license tax herein imposed, shall not be tax-
able in the hands of the holder, nor shall any additional State tax be im-
posed on the paid in capital of such association or company.

No city or town shall levy a greater license tax on the paid in capital
of any such association or company than that imposed herein for State
purposes, and such city or town license tax shall be levied only where the
principal office of such association or company is located in this State.

e INSURANCE BROKERS.

85. No person shall, without a license, act as insurance broker. Every
person not being a licensed insurance agent or a clerk actually emploved
in his office, who shall solicit for compensation, directly or indirectly, te
be derived therefrom, any fire, marine, life, or other insurance, either on
account of any person desiring to effect any such insurance or on account
of any insurance company licensed to do business in this State, shall he
deemed an insurance broker. Any person acting as insurance broker
without a license shall pay a fine of not less than fifty dollars nor more
than five hundred dollars for each offense. And any person or firm who
shall fill up, sign, or deliver a policy or certificate of insurance for a cor-
poration or association or persons not licensed to do an insurance business
in this State by a legallv authorized agent, shall be considered an agent of
such corporation, or person, or association, and such person, corporation.
or association shall be liable for all licenses, taxes, and penalties as if
represented by a legally appointed agent. No person licensed as an in-
surance broker shall be authorized under his license to place any insurance
in a company or association, or with a firm or person, not licensed to do
an insurance. business in this State.

LICENSES—INSURANCE BROKERS.

86. An insurance broker shall pay the sum of one hundred dollars for
the privilege of transacting such business.

MERCANTILE AGENCIES.

87. Any person, firm, or corporation engaged in reporting the financial
standing of merchants and others as a regular business for compensation
shall be deemed a mercantile agency. Any person engaged in such busi-
ness without a State license to transact such business shall pay a fine of
not less than five hundred and not more than one thousand dollars: pro-
vided, that this section shall not apply to emplovees of mercantile agen-
cies who only report to such agencies, nor to regularly leensed attorneys
at law.

LICENSE OF MERCANTILE AGENCIES.

88. A mercantile agency shall pay for the privilege of transacting such
business the sum of two hundred and fifty dollars. This section shall be
construed to levy only one State license tax upon each such mercantile
agency, which license tax of two hundred and fifty dollars shall be paid
annually direct to the auditor of public accounts.

UNDERTAKERS.

89. Any person, firm, or corporation engaged in the business of bury-
ing the dead shall be deemed an undertaker. Any person, firm, or cor-
poration engaged in such business without a license shall pay a fine of not
lexs than ten nor more than twenty-five dollars.

UNDERTAKER’S LICENSE.

90, An undertaker shall pay for the privilege of transacting such busi-
ness the sum of twenty-five dollars, except in towns and counties the
license tax shall be five dollars.

BARBERS, ETC.

91. Any person, firm, or corporation doing business as a barber or sup-
plying baths for compensation shall be deemed a barber or proprietor of
a bath-house, and shall on the first day of May in each year procure a
license from the commissioner of revenue for the city or district in which
it 1s proposed to conduct such business, which license shall be upon the
following basis: For each barber’s chair in excess of one the sum of fifty
cents; for one bath-tub one dollar, and for each additional bath-tub the
sum. of fifty cents. Any person, firm, or corporation failing to comply
with the provisions of this section shall be fined not less than two dollars,
and not more than ten dollars, for each offense.

CONTRACTORS.

92. Any person, firm, or corporation accepting orders or contracts for
doing any work on or in any building or structure requiring the use of
paint, stone, brick, mortar, cement, wood, structural iron or steel, sheet
iron, galvanized iron, metallic piping, tin, lead, electric wiring or other
metal, or any other building material, or who shall accept contracts to do
anv paving or curbing-.on sidewalks or streets, public or private property,
using asphalt, brick, stone, cement, wood, or any composition, or who
shall. accept an order for or contract to excavate earth, rock, or other ma-
terial for foundations or any other purpose, or who shall accept an order
or contract to construct anv sewer of stone, brick, terra-cotta, or other
material, shall be deemed a contractor. Every contractor shall on the
first day of May in cach year procure from the commissioner of the reve-
nue for the city or district in which he has his office a license to carry on
the business of a contractor: provided, that if such contractor has no
office in this State, then he shall procure such license from the commis-
sioner of the revenue for the city, county, or district where he conducts
his business. Any person, firm, or corporation doing such business with-
out a license shall pav a fine of not less than thirty dollars nor more than
one hundred dollars for each offense: provided, that no further license
shall be required by the State for conducting said business in any par
thereof: and provided, further, that this section shall not apply to con
tractors, the gross amount of whose orders, accepted and executed, doe
not excecd five thousand dollars per annum.

LICENSES TO CONTRACTORS.

93. Every such contractor, for the privilege of transacting business 1!
this State, shall pay a license to be ascertained in the following manner

If the gross amount of all orders or contracts accepted aggregate fiv
thousand dollars, he shall pay the sum of five dollars; if the amount o
such orders or contracts are more than five thousand and do not excer
ten thousand dollars, ten dollars; if the amount of such orders or con
tracts exceed ten thousand and do not exceed twenty thousand dollar:
fifteen dollars; if the amount of such orders or contracts exceed twent
thousand and do not exceed fifty thousand dollars, twenty dollars; if t!:
amount of such orders or contracts excced fifty thousand and do not ex
ceed one hundred thousand dollars, fifty dollars; if the amount of suc:
orders or contracts exceed one hundred thousand and do not exceed on
hundred and fifty thousand dollars, one hundred dollars; and if th
amount of such orders or contracts exceed one hundred and fifty thou
sand dollars, one hundred and fifty dollars. And when any such contrac
tor shal] have obtained a license for any year for which he has paid |
license tax of less than the maximum above prescribed, he shall not accep
any contract or contracts during such vear the aggregate amount of whic!
exceeds the maximum amount for which his said license was obtained
unless and until he shall have paid such additional sum as will make th:
total license tax paid by hitn for that vear sufficient to cover the aggre
gate amount of such contract or contracts as prescribed above; and unles
he pay such additional sum he shall be deemed to be acting without ;
license.

ARCILITECTS.

94. Any person or firm who shall, for compensation, draw or furnis'
plans for the construction of any building or other structure, shall b
deemed an architect, and shall pay a license tax of twenty-five dollars ;
year for the privilege of conducting such business; the said license to b
procured from the commissioner of the revenue of the city or district it
which said architect has his or their office on the first day of Mav of eact
year: provided, that the tax upon an architect or architects whose incom
from such business has been less than five hundred dollars for the pre
ceding year shall be ten dollars: and provided, further, that no furthe:
license shall be required by the State for doing business in any par
thereof. Any person or firm violating the provisions of this section shal.
be fined not less than ten dollars nor more than thirty dollars for eact
offense.

Houses OF PRIVATE ENTERTAINMENT, ETC.

95. No person shall, without a license authorized by law, keep a house
of private entertainment or eating house.
Wiat CONSTITUTES A HOUSE OF PRIVATE ENTERTAINMENT.

96. Any person who shall furnish, for compensation, lodging or diet 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 per-
sons attending the same, within five miles of any city, town, or village,
shall be deemed to keep a house of private entertainment, unless he be an
ordinary keeper or a keeper of a boarding-house: provided, that this sec-
tion shall not be construed so as to include any person who may board
and lodge his or her own children or wards. A license to keep a house of
private entertainment shall not be construed 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 wine, spiritu-
ous, or malt lquors 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 dollars nor more than one hundred dollars for each day he may
keep the same.

LICENSE TO KEEP A HOUSE OF PRIVATE ENTERTAINMENT.

97. Every person who keeps a house of private entertainment shall pay
five dollars and an additional sum equal to five per centum of the actual
annual rent or rental value of the house and furniture. The commis-
sioner of the revenue shall determine such rent or rental value and may
require the proprietor or tenant to state on oath what is the actual rent
or what would be a fair rent of the house and furniture, and if he refuse
to state the same he shall pay a fine of five hundred dollars.

Wuat CONSTITUTES AN EATING-HOUSE.

98. Any person who shall cook or otherwise furnish, for compensation,
diet or refreshments of any kinds for casual visitors at his house, for con-
sumption therein, and who is not the keeper of an ordinary, house of pri-
vate entertainment, or boarding-house, 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. Any person who
shall keep an eating-house without a license shall pay a fine of not less
than thirty dollars nor more than one hundred dollars for each day he
may keep the same.

LICENSE TO KEEP AN EATING-HOUSE.

99. Every person who shall keep an eating-house shall pay for the
privilege twenty-five dollars, and where the annual rent or rental value of
the house and furniture is not less than one hundred dollars nor more
than one thousand dollars he shall pay an additional sum equal to eight
per centum of such rent or rental value; and where such annual rent or
rental value exceeds one thousand dollars he shall pay an additional sum
equal to five per centum of such rent or rental value. The commissioner
of the revenue shall determine such rent or rental value and may requir
the proprietor or tenant to state on oath what is the actual rent or what
would be a fair rent for the house and furniture, and if he refuses to state
the same he shall pay a fine of five hundred dollars.

WitatT CONSTITUTES A BOWLING SALOON,

100. Any person who shall keep a saloon for the reception of company
to play at bowls shall be deemed to keep a bowling saloon. Any person
who shall keep a bowling saloon without a Heense shall pay a fine of not
less than fifty dollars nor more than one hundred dollars for each day he
may keep the same.

LICENSE TO KEEP A BOWLING SALOON.

101. 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 dol-
lars for each alley exceeding one. If the license be for a bowling saloon
at a watering place, and if for four months or less, the sum to be paid shal.
be twelve dollars and fifty cents, and an additional sum of five dollars for
each alley exceeding one.

Wirat CoNSTITUTES A BILLIARD SALOON.

102. Any person who shall keep a saloon wherein there is a table
which billiards or pool are plaved shall be deemed to keep a billiard
saloon, and if anv sum is imposed upon the tables kept therein the same
shall be on every table in excess of one capable of being used for the pur-
pose and kept therein, whether used or not. Any person who shall kee pa
billiard saloon without a license shall pay a fine of not less than fifty duo!-
lars nor more than one hundred dollars for each day he may continue to
keep the same.

LiceNse TO BILLIARD SALOONS.

103. Every person who shall keep a billiard saloon shall pay for the
privilege the sum of fifty dollars, and the sum of twenty-five dollars fer
each table over one kept, or to be kept, therein. If the hcense be for a bil-
liard saloon at a watering place, and is for four months or less, the sum to
be paid shall be twenty-five dollars, and the sum of twelve dollars and fifty
cents for each table over one kept. or to be kept, thereat. In towns of Jess
than one thousand inhabitants the tax on the first table shall be twenty-
five dollars.

WaT CoNSTITUTES A BAGATELLE SALOON,

104. Any person who shall keep a saloon or other pubhie room where m
is a table at which to play at bagatelle, whether charge for the use therea’
is made or not, shall be deemed to keep a hagatelle + saloon. Any person
who shall keep a bagatelle saloon without a license shall pay a fine of net
less than fifty dollars nor more than one hundred dollars for each dav he
may continue to keep the same.

LICENSE TO A BAGATELLE SALOON.

105. 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 table over one kept, or to be kept, therein.

106. Nothing herein shall be construed to exempt the furniture in
houses mentioned in this schedule from being taxed as property.

THEATRES, PUBLIC PERFORMANCES, EXHIBITIONS, ETC.

107. No person shall, without a license authorized by law, exhibit for
compensation any theatrical performance, or any performance similar
thereto, panorama, or any public performance or exhibition of any kind,
lectures, literary readings and performances, except for benevolent or
charitable or educational purposes. Whenever a theatrical performance
slrall be licensed the actors acting thereat under said license shall be ex-
empt from a license tax, but unless the performance shall be so licensed
each person engaged thercin shall be Hable to the penalty for the violation
of this section. Every license shall be for each performance; but a license
for a theatrical performance or panorama may, if the person applying
for the same desire it, be for the term of one week. 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 for each offense.

LICENSE TO THEATRES, PuBLIC PERFORMANCES, EXHIBITIONS, ETC.

108. On every theatrical performance, or any performance similar
thereto, panorama, or any public performance or exhibition of any kind,
exeept for benevolent or charitable or educational purposes, there shall be
paid three dollars for each performance, or ten dollars for each week of
such performance: provided, that in towns of less than four thousand in-
habitants there shall be paid one dollar and fifty cents for each perform-
ance, or five dollars for each week of such performance, but nothing
herein shall be construed as taxing games of foot-ball or base-ball.

SuHows, CIRCUSES, AND MENAGERIES.

109. No person shall, without a license authorized by law, exhibit any
show, circus, performance, or any menagcrie, or such like exhibition or
performance; but this section shall not be construed to prohibit a resi-
dent mechanic or artist from exhibiting any production of his own art or
invention without compensation. Whenever such show, exhibition, or
performance, circus, or menagerie, shall be licensed, those engaged
therein and operating under the license shall be exempt from a license
tax for performing or acting thereat.

110. Every show, exhibition, or performance, such as is prescribed in
the next preceding section, whether under the same canvas or not, shall be
construed to require a separate license therefor, whether exhibited for com
pensation or not; and upon any such show, exhibition, or performance
being concluded, so that an additional fee for admission be charged 1
lieu of a check authorizing the holder to re-enter without charge, it sha
be construed to require an additional license for any further or othe
show, exhibition, or performance. For every violation of this section th
persons so offending shall pay a fine of not less than fifty dollars nor mor
than one hundred dollars for each offense.

LICENSES TO SHows, CIRCUSES, AND MENAGERIES.

111. Every person who shall exhibit any show, circus, or menagerie i:
a town of one thousand) inhabitants or less, or in a county not within fiv
miles of a city or town having over one thousand inhabitants, shall pa
for each day’s exhibition thereof twenty dollars. The specific amount t
be paid on each performance of every show, on each performance of ever
circus, and on the exhibition of a menagerie, shall be fifty dollars, if in :
city or town having more than one thousand and not over ten thousan
inhabitants, or within five miles thereof; if in a city, or within five mile
of a city of more than ten thousand inhabitants, one hundred dollars
And in addition to the specific sum aforesaid there shall be paid a1
amount equal to five per centum of the gross receipts derived from suc!
show, circus, or menagerie; the said gross receipts shall be determined b:
the commissioner of the revenue, who shall at all times be admitted free o
charge to every such performance for the purpose of ascertaining th
amount of said gross receipts, and he shall also require the person t:
whom the license is issued to state under oath the amount of said gros
receipts of every such performance, and so forth, and any person swearin:
falsely to such statement shall pay a fine of one thousand dollars.

Hossy-HorsE MAcHINES, Mrerry-ao-Rounps, anp OTHER LIKE Ma
CHINES.

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

LICENSES TO Hoppy-HorszE MAcHINES, MErry-Go-RouNDS, AND OTHET
LIKE MACHINES.

113. Every person who operates a hobby-horse machine, merry-go-
round, or other like machine, on which persons are charged for riding.
shall pay ten dollars for each county or city in which such machine is
operated. 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 offense.
114. Every proprietor or occupier of a public theatre, or other room or
rooms fitted for public exhibitions, for the use of which a charge is made,
shall pay twenty dollars for the privilege, except in a county or town of
less than two thousand inhabitants: provided, that every person who
shall establish, keep, or exmbit for profit a skating rink shall pay for the
privilege of keeping or exhibiting such skating rink as follows:

First. When such rink is kept or exhibited in a city of more than ten
thousand inhabitants, he shall pay the sum of ten dollars per quarter.

Second. When such rink is kept or exhibited in a city or town of not
more than ten nor less than two thousand inhabitants, he shall pay the
sum of seven dollars and fifty cents per quarter.

Third. When such rink is kept or exhibited anywhere else than in the
towns and cities above mentioned, he shall pay the sum of five dollars
per quarter.

PusBtic Rooms.

115. No person shall, without a license authorized by law, charge for
the use of any house or room therein 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 performance, lecture, concert, or any other
exhibition. Whenever such charge is made, or compensation is demanded
or received for the use of such house, or any public room or rooms, fitted
for the purpose, a license shall be obtained; but no license shall be re-
quired of the proprietor or occupier of such house or public room or
rooms in a town containing less than two thousand inhabitants. No
license to use such house for such exhibitions or performance shall be
construed to exempt the house from taxation as property or to allow the
use of such hall as a skating rink without paying an additional license.
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
offense.

ATTORNEYS, PILYSICIANS, AND DENTISTS.

116. No person shall, without a license authorized by law, practice as
attorney at law, physician, surgeon, dentist, or the art of healing bodily
or mental infirmities without physic or surgery; and no person who shall
hereafter apply for license to practice as a physician, or surgeon, or
dentist, shall have such license granted to him unless at the time of such
application he shall exhibit to the commissioner of the revenue to whom
such application is made a g¢ertificate from the president of the State
board of medical examiners, or from the president of the State board
of dental examiners, that such person has passed a satisfactory examina-
tion before said board, or a special permit from the president of either
of said boards, or shall file with him an affidavit that such applicant for
a license to practice medicine or surgery commenced the practice of medi-
cine or surgery in this State prior to the first day of January, eighteen
hundred and eighty-five, which affidavit shall be subscribed and sworn t
by such applicant. Any person who shall make a false oath im suc
aflidavit shall be deemed guilty of perjury and liable to all the preseribe
penalties therefor: provided, that persons who held license to practic
dentistry in this Commonwealth on the twenty-eighth day of Januar:
eighteen hundred and nincty, and have complied with the requirements ¢
section one thousand seven hundred and seventy-four, shall net be r
quired to have a certificate from the president of the board of dental e:
aminers when he applies for a license: and provided further, that nothin
contained in this section shall prevent any authorized physician c
surgeon, or other person, from extracting teeth for any one suilering fro
toothache.

AN ATTORNEY AT LAW; WHERE HE May PRACTICE.

117%. Every attorney at law, in addition to being licensed, sworn, an
admitted to prosecute or defend actions or other proceedings in the court
of this Commonwealth, on the retainer of clients, shall obtain a revenu
license; and no person shall act as attorney at law or practice law i
the courts of this Commonwealth without a separate revenue licens:
A revenue license to practice law in any county or corporation sha.
authorize such attorney to practice in all the courts of this State withou
additional license. Any person violating the provisions of this scctio
shall pay a fine of not less than fifty dollars nor more than one hundre
dollars for each offense.

LICENSES 10 ATTORNEYS AT LAW.

118. Every attorney at law who has been licensed for less than fiv
years shall pay fifteen dollars; and on attorneys who have been license
and practiced for five years and more, twenty-five dollars: provided, tha
no attorney at law shall be required to pay more than fifteen dollar
whose receipts are less than five hundred dollars per annum.

PILYSICIANS, SURGEONS, AND DENTISTS.

119. No person shall practice as a physician, surgeon, or dentist fo:
compensation, without a license; but a license to practice either medicin
or surgery shall confer the privilege of practicing both of said professions
and a license granted to practice in any county or corporation shal
authorize such physician, surgeon, or dentist to practice throughout th
Commonwealth. Any person “violating any of the provisions of this see.
tion, or who shall practice in either of the professions named without
having first obtained a license therefor, shall pay a fine of not less than
thirty dollars nor more than one hundred dollars for each offense, and
shall be debarred from recovering any compensation for such services bv
action, suit, motion, or w arrant, in any of the courts of the Common-
wealth. And any commissioner of the revenue who shall grant a license
to practice as a physician or surgeon to any person who shall not have
complied with the provisions of this section shall be decmed guilty of
a misdemeanor, and shall be subject to a fine of fifty dollars for each
offense.

LICENSES OF PHYSICIANS, SURGEONS, AND DENTISTS.

120. Every physician, surgeon, or dentist who has been licensed for
less than five years 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 thousand inhab-
itants or more the tax on physicians, surgeons, or dentists shall be
twenty-five dollars: provided, that no physician, surgeon, or dentist shall
be required to pay more than ten dollars whose receipts are less than
five hundred dollars per annum. Every physician, surgeon, or dentist
shall be licensed by the commissioner of the revenue for the district or
city wherein such physician, surgeon, or dentist has his regular and
principal office.

VETERINARY SURGEONS.

120. No person shall practice as a veterinary surgeon for compensation
without a license. Any person violating anv of the provisions of this
section shall be guilty of a misdemeanor, and shall upon conviction pay
a fine of not less than twenty-five dollars nor more than fifty dollars
for each offense. Every veterinary surgeon shall pay a license tax of ten
dollars: provided, that nothing in this act shall be construed as requiring
a license tax of persons who confine their practice to castration, spaying,
or dehorning of live stock.

VENDERS OF MEDICINES, SALVES, LINIMENTS, ETc.

121. No person shall sell any medicine, salve, liniment, or compound
of a like kind, unless he be a licensed merchant, whether he be the
manufacturer thereof or not, without a license. Any person selling any
medicine, salve, liniment or any compound of a like kind without having
first obtained a license for such privilege, shall pay a fine of not less than
thirty dollars nor more than one hundred dollars for each offense.

LICENSE TO VENDERS OF MEDICINES, SALVES, LINIMENTs, Etc.

122. Every person who shall sell any medicine, salve, liniment, or
compound of the like kind, except a licensed merchant, at his ‘regular
place of business, shall pay twenty-five dollars.

DAGUERREAN AND PHOTOGRAPH ARTISTS AND THEIR AGENTS.

123. Any person who engages in fixing images of objects according to
the invention of the daguerrotvpe or photograph, bv whatever name it
may be called or known, shall be deemed to be a daguerrotype 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

27
pictures, daguerrotypes, or photographs to other points for the purpe
of there having them copied or enlarged or colored, shall be deemed
daguerrean artist’s agent or canvasser; and he shall be deemed

daguerrean or photograph canvasser, whether he acts for himself or fi
another. And every such artist or agent engaged in the business afor
said, or as a canvasser thereof, shall obtain a license, and it shall |
unlawful so to engage without a license. For every violation of th
section the person offending shall pay a fine of not less than fifty dolla:
nor more than five hundred dollars for each offense.

LICENSES TO DAGUERREAN AND PHOTOGRAPH ARTISTS AND AGENTS.

124. Every person who shall engage in the business of a daguerrea
or photograph artist, or who shall act as a daguerrean or photograp
artist’s agent or canvasser, shall pay for the privilege the sum of te
dollars in a county or in a town of two thousand inhabitants or undv
and if in a city or town of more than two thousand and less than te
thousand inhabitants, he shall pay thirty dollars; and if in a city ¢
more than ten thousand and less than twenty thousand inhabitants, }
shall pay forty dollars; and if in a city of more than twenty thousan
inhabitants, he shall pay fifty dollars; and he shall pay an addition
sum of five dollars for each county or city in which he operates othe
than that in which he has his regular place of business.

STALLIONS AND JACKASSES.

125. No person shall, without a license authorized by law, let to mare
other than his own, for compensation, any stallion or jackass. Ever
license to the owner of a stallion or jackass shall specify the name o
such stallion or jackass, if any name has been given. A license to th:
owner of any such stallion or jackass, for any county or corporatior
shall be good for twelve months from its date, and shall authorize th
stallion or jackass to stand in any county or city without an additiona
license. Any person violating the provisions of this section shall pay
fine of not less than thirty dollars nor more than fifty dollars for eac
offense.

LICENSES TO OWNERS OF STALLIONS AND JACKASSES.

126. For letting to mares any stallion or jackass there shall be pai
ten dollars.

LICENSE ON BULLS.

Any person owning a bull or bulls in this State may applv t:

fhe commissioner of the revenue of the district or city in which h

resides, for a special license for the privilege of letting such bull or bull:

to cows other than his own, which tax shall be for the sum of tm
and one-half dollars on each bull so licensed.

Any person so obtaining said license shall have a hen on the get oi
such bull so licensed for the period of six months from the date of the
birth of such get for the price agreed upon between him and the owner
of any such cow or cows served by such bull: provided, however, that
this lien shall not hold good as against an innocent purchaser for value
and without notice, except where said lien has been adinitted to record,
which may be done in the following form: the owner of the bull giving
his name, the name of the owner of calf, claims a lien on a calf less
than six months old for dollars for the get thereof. On receipt
of a fee of twenty-five cents it shall be the duty of the clerk of the county
in which the calf is calfed to place the same on record as other hens of
similar nature.

AGENTS FOR RENTING HOUSES.

128. Any person engaged in renting houses, farms, or other real
estate for compensation or profit shall be deemed to be an agent for
renting houses, and when licensed as such may engage not only in renting
houses, but in renting any real estate: provided, that administrators,
guardians, executors, and other fiduciaries shall be exempt from the
lheense herein required. Any person engaged as an agent for renting
houses as aforesaid without a license shall pay a fine of not less than
fifty dollars nor more than one hundred dollars for cach offense.

LICENSES TO AGENTS FOR RENTING HOUSES.

129. Every person who shall act as agent for the renting of houses in
cities of over five thousand inhabitants shall pay the sum of thirty dollars,
and in towns of less than five thousand inhabitants, or in any one county,
ten dollars for the privilege of transacting such business.

LABOR AGENTS.

130. Any person who hires or contracts with laborers, male or female,
to be employed by persons other than himself, shall be deemed to be a
labor agent; and no person shall engage in such business without having
first obtained a license therefor. Every person who shall without a
license conduct business as a labor agent shall pay a fine of not less than
one hundred dollars nor more than five hundred dollars.

LICENSES TO LaBor AGENTS.

131. Every person who engages in the business of a labor agent shall
pay twenty-five dollars for the purpose of transacting said business; but
before any such license shall be issued, the applicant shall produce a
certificate from the corporation court of the city, or the circuit court of
the county in which such labor agent proposes to have his office, or of
the county in which he proposes to do business, that to the personal
knowledge of the judge of such court, or from the information of credible
witnesses under oath before such court, the court is satisfied that the
applicant is a person of good character and honest demeanor.
2, [very person who operates a laundry shall pay for the privilege
of conducting such business; if it be a laundry operated other than by
hand, in a city, the sum of twenty-five dollars, and in counties and
towns, the sum of five dollars; and if it be a hand laundry, the sum o?
ten dollars in cities and two dollars and fifty cents in counties and towns.
Any person who shall without a license conduct such business shall be
subject to a fine of not less than ten nor more than fifty dollars. But
nothing in this act shall be construed to impose a license tax upon
persons who wash bed-clothing, wearing apparel, and so forth, without
laundry machinery, and who do not keep shops or other regular place
of business for laundry purposes.

STORAGE AND IMPOUNDING.

133. No person shall, without a license authorized by law, keep fer
compensation any house, yard, or lot for storage or impounding any
produce, goods, wares, or merchandise, including wood, coal, lumber,
guano, marl, or any other commodities, or any live stock, or make,
demand or receive in any manner compensation for storage or impound-
ing. Any person who shall demand or receive compensation for storage
or impounding as aforesaid, or who shall in any manner violate the
provisions of this section, shall pay a fine of not less than fifty dollars
nor more than five hundred dollars for each offense.

LICENSES FOR STORAGE AND IMPOUNDING.

134. Every person who shall keep for compensation any house, vard.,
or lot for storage, or a wagon-yard or other impounding, shall pav a sum
for said privilege, to be graduated as follows: On every house, the sum
of twenty-five dollars, except that in a city or town whose population
excecds five thousand the amount to be paid shall be fifty dollars; and
on every yard, wagon-vard, or lot, ten dollars: provided, that nothing
shall be charged for this privilege when the compensation to the owner
is less than fiftv dollars per annum.

LIVERY STABLES.

135. Any person who keeps a stable or stalls in which horses are kept
at livery or fed, or at which horses and vehicles are hired for compensation
by the pr oprietor, shall be deemed to keep a livery stable; and no person
shall, without a license authorized by law, kcep a livery stable: | but this
section shall not be construed to prevent the keeper of a licensed ordinary
or house of private entertainment from feeding the horses of travelers
or guests stopping at such ordinary or house of private entertainment.
Any person violating the provisions of this section shall pay a fine of
not less than thirty dollars nor more than one hundred dollars for each
offense.
136. Every person who shall keep a livery stable in the country, and
in towns of less than two thousand inhabitants, shall pay the sum of
fifteen dollars, and an additional sum of fifty cents for each additional
stall in excess of twenty-five, and in towns of two thousand inhabitants
and over he shall pay twenty-five dollars, and an additional tax of fifty
cents for each stall therein. And herein shall be included as stalls such
space as may be necessary for a horse to stand, and in which a horse may
be kept. The license to keep a livery stable by the proprietor of public
watering places and other places of summer resort, or any other person
at such places, for six months or less, shall be one-half of the sums
hereinbefore specified. Every person, except those hereinafter mentioned
for the privilege of running a single hack, carriage, cab, or other vehicle
for hire, shall pay ten dollars, and for the privilege of running a convey-
ance of any kind for the transfer of baggage, freight, furniture, or other
articles of merchandise shall pay for each one-horse conveyance the sum of
two dollars and fifty cents, and for each convevance of two horses or more
the sum of five dollars on each conveyance, except that a license tax of five
dollars, and no more, shall be imposed on persons running such convey-
ances solely in the country and in towns of less than one thousand in-
habitants. Every person who shall keep a feed stable for boarding horses
for compensation shall pay for such privilege five dollars in the country
and in a town of less than two thousand inhabitants, and in a town or city
of two thousand or over two thousand inhabitants, ten dollars.

LICENSES TO PERSONS SELLING, OR OFFERING TO SELL, SEWING Ma-
CHINES AND ACCESSORIES.

137. First. No manufacturer or other person, whether he be licensed
as a peddiler, merchant, or sample merchant or not, shall canvass any
county, town, or city for the purpose of selling, or offering to sell, or shall
actually sell or deliver, sewing machines and accessories, unless he be
licensed as provided in this section.

Second. Any manufacturer desiring the privilege of selling, or offering
to sell, or of selling and delivering sewing machines manufactured by him,
and accessories to sewing machines, 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 into the State
treasury of the sum of two hundred dollars for the privilege of transact-
ing such business, to grant such license, and such payment shall be in lieu
of : any additional State, county, city, or town license tax or levy.

The name of the manufacturer shall be stated in the license, and such
license shall be a personal privilege to the manufacturer to whom it is
cranted, and shall not be transferable, but any one representative of such
manufacturer can sell thereunder for the said manufacturer. Should
such manufacturer desire to employ more than one representative, such
manufacturer so licensed may obtain from the auditor of public accounts
-eparate certificates for as many agents as he may desire to employ in scll-
ing and offering to scll, or selling and delivering sewing machines manu
factured by him, and accessories to sewing machines, upon the payment 0
five dollars into the State treasury for each certificate, and such certificat
shall state the name of the manufacturer, and shall entitle such agent t
sell, or olfer to sell, or to sell and deliver, sewing machines manufacture
hy such manufacturer, and accessories to sewing machines, throughou
the Commonwealth, without the payment of any additional State, county
city, or town license tax or levy.

Any licensed merchant may sell, or offer to sell, or to sell and deliver a
his regular place of business under his merchant’s ‘license, without the pay
ment of any additional State, county, city, or town license tax or Jevs
sewing machines purchased by him from any manufacturer of such sew
ing machines who has taken out a license to sell sewing machines of h:
manufacture, and accessories to sewing machines, throughout the Com
monwealth; but such merchant, if he desire to cell, or offer to sell, ort
sell and deliver, at any place other than at his regular place of businis:
the sewing machines purchased by him from a manufacturer who ha
been licensed as hereinbefore provided, shall obtain a certificate from th
auditor of public accounts, and shall pay into the State treasury therefe
the sum of five dollars, and he shall also in hike manner pay five dollars fo
a certificate for each person in his employment engaged in selling, or offer
ing to sell, or in selling and delivering elsewhere than at his regular plac
of “business, the said sewing machines and accessories to sewing machines
and such payment shall be in lieu of any additional State, county, city,
town license tax or levy.

Any person, other than a licensed merchant or manufacturer, may se!)
or offer to sell, or sell and deliver, throughout the Commonwealth, sewin:
machines purchased by him from any manufacturer of such sewing ma
chines, who has taken out a license to sell sewing machines of his mam:
facture, and accessories to sewing machines, throughout the Common
wealth: provided, he obtain a certificate from the auditor of publie ac
counts and pay into the treasury of the State therefor the sum of five del
lars, and such payment shall be in lieu of any additional State, counts
citv, or town license tax or levy.

Third. Any person other than those licensed under the foregoing sec
tion desiring the privilege of canvassing any county or city, for the pur
pose of selling, or offering to sell, sewing machines and accessoric ‘ss, shal
apply to one of the commissioners of the revenue for such county or cit
for such license; and upon the granting of such lieense, and the pavmen
of twenty dollars to the treasurer of such county or city, he shall have th
privilege of selling, offering to sell, and of selling and delivering sewin:
machines and accessories of anv manufacturer ins such county orcity. An:
such person so licensed may obtain the like privilege in any other count
or city upon the production to one of the commissioners of the revenne o
such other county or city of his license to sell as aforesaid, and upon th
payment of the sum of ten dollars to the treasurer of such other count
or city. Such license shall be a personal privilege, and shall not be trans
ferable; but no separate license shall be required to be obtained hy an
person licensed under this section in order to authorize such person to se!
the said accessories of any manufacturer.
Fourth. There shall be no abatement from the said sum to be paid for
the license to sell sewing machines 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 or accessories without havi ing

obtained the license or certificate hereinbefore required, shall be deemed
guilty of misdemeanor, 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 this section shall prevent licensed auctioneers or
officers of the law under legal process from selling second-hand sewing
machines, nor prevent any person licensed under this section from dealing
in second-hand sewing machines of any manufacture which have become
~econd-hand by having been sold and used in this State previous to the
passage of this act, or those which may become second-hand machines
after having been sold under the provisions of this section.

AGENTS FOR THE SALE OF MANUFACTURED IMPLEMENTS OR MACHINES BY
RETAIL OTHER THAN SEWING MACHINES.

138. Any person who shall sell, or offer for sale, manufactured imple-
ments or machines by retail, or take orders therefor on commission or
otherwise, other than sewing machines, unless he be the owner thereof, or
a duly licensed merchant, at his regular place of business, who shall have
paid a license tax amounting to as much as fifteen dollars, shall be deemed
to be an agent for the sale of manufactured articles, and shall not act as
such without taking out a leense 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 for any agent or em-
ployee who may sell, or offer to sell, such articles for another. For any
violation of this section the person offending shall pay a fine of not less
than fifty dollars nor more than one hundred dollars for each offense.

LICENSE TO AGENTS FOR THE SALE OF MANUFACTURED IMPLEMENTS OR
MACHINES BY RETAIL OTHER THAN SEWING MACHINES.

139. Every agent for the sale of manufactured implements or machines,
other than sewing machines, shall pay for the privilege of transacting such
business the sum of fifteen dollars, and this shall give to any party licensed
under this section the right to sell the same within the county or city in
which he shall take out his license; and if he shall sell, or offer to sell,
the same in any other county or city of the State, he shall pay an addi-
tional sum of ten dollars in each county or city where he may sell, or
offer to sell, the same: provided, that any person who shall pay an an-
nual tax to the Commonwealth upon capital actually employed by him in
the manufacture of the articles or machines mentioned in this section
of not less than thirty dollars per annum, may, without any further sum
being paid for the privilege by himself or his agents, employ agents to sell
said articles or machines manufactured by him in any of the counties or
cities of the State; and the certificate of the treasurer of the county 01
city in which said tax shall be paid by such person on the capital so em
ploved by him in the manufacture of such articles or machines shall &
evidence of the fact of such payment.

LICENSE TAX ON PEDDLERS OF MANUFACTURED IMPLEMENTS AND Ma
CHINES OTHER THAN SEWING MACHINES, AND ON PEDDLERS OF Cook
ING: STOVES AND RANGES AND CLOCKS.

140. Every person engaged in peddling manufactured implements 0
machines, other than sewing machines, shall pay for the privilege o
transacting such business the sum of two hundred dollars; and this shal
give to such peddlers the right to sell the same within the county or cit
in. which he shall take out his license, and if he shall sell, or offer to, sell
the same in any other county or city of this State, he shall pay an addi
tional sum of one hundred dollars in each county or city where he ma’
sell, or offer to sell, the same.

Every peddler of cooking stoves or ranges, and every peddler of clocks
shall pay for the privilege. of engaging in such business the sum of fiv:
hundred dollars, and this shall give to such peddler the right to sell th
same within the county or city in which he shall take out his license; ani
if he shall sell, or offer to sell, in any other county or city of the State, h
shall pay an additional sum of three hundred dollars in each county 0
city where he may sell, or offer to sell, the same: provided, that any per
son selling clocks, stoves, and ranges under a merchant’s license and de
livering the same shall be deemed a peddler under the provisions of thi:
act and subject to the requirements and penalties hereinbefore imposed

LICENSE ON SLOT MACHINES.

141. Any person, firm, or corporation having on a street, alley, o
other place in the city, or on any public road in any county, or in shops
stores, hotels, boarding-houses, depots, public or private rooms, or ani
other ‘place anywhere i in the State of Vi irginia, a slot machine of any de
scription, into which are dropped pennies or nickels or coins of othe
denominations to dispose of chewing gum or other articles of merchan.
dise, except cigarettes or intoxicating liquors, or for the purpose of oper
ating musical, weighing, or other devices that operate on the nickel-in
the-slot principle used for g gain, except as a pay telephone, shall pay fo
every such slot machine or musical, weighing, or other devices, as the cas
mav be, a license tax of ten dollars per year for the use and benefit of the
State, except such vending machines as are used solely for the sale oi
agricultural products or cigars, on which shall be levied a license tax of
three dollars per year for each machine: provided, however, that noth-
ing in this section contained shall be construed as permitting any such
person, firm, or corporation to keep, maintain, exhibit, or operate any slot
machine or other device in the operation of which the element of chance
enters, and it shall not be lawful for any commissioner of the revenue or
other officer to issue a license under this section to any such person, firm.
or corporation for the keeping, maintaining, exhibiting, or operating of
any such slot machine or other device in the operation of which the ele-
ment of chance enters, the intent of this section being to license only
those machines or devices in the operation of which the element of chance
does not enter.

Any person, firm, or corporation having any such machine, and failing
to procure a license therefor, shall be subjected to a fine of not less than
twenty dollars nor more than fifty dollars for each offense, and such ma-
chines shall become forfeited to the Commonwealth.

LICENSE ON DEALERS IN PISTOLS, DIRKS, OR BOWIE KNIVES.

142. No person, firm, or corporation shall sell pistols, dirks, or bowie
knives without having first procured a license therefor.

Every person, firm, or corporation engaged in the business of selling
pistols, dirks, or bowie knives, or who may hereafter engage in said busi-
ness, shall pay for the privilege of transacting said business a special
license tax in the sum of twenty dollars per annum, and no such license
shall be issued for any period less than one year, nor shall there be any
abatement in any instance of the tax upon such license by reason of the
fact that the person or persons so licensed shall have exercised such
licensed calling for a period of less than one year. Any person selling
pistols, dirks, or bowie knives contrary to the provisions hereof, or who
shall in any manner violate the same, shall be deemed guilty of a mis-
demeanor, and, upon conviction thereof, shall be fined not less than
twenty-five dollars nor more than fifty dollars for each offense.

Liquor LICENSE.

143. No person, corporation, company, firm, partnership, or associa-
tion shall, within the limits of this State, engage in the business of recti-
fying or of manufacturing or distilling malt or alcoholic liquors, other
than wine, or sell, or offer to sell, by sample or representation or other-
wise, wine, ardent spirits, malt liquors, or any mixture thereof, alcoholic
bitters, bitters containing alcohol, or fruits preserved in ardent spirits,
either by wholesale, retail, or to be drunk at the place where sold, or in
any way, without first having obtained license therefor; nor shall the
license confer the privilege of selling in any way, except in the manner
hereinafter provided. And all mixtures, preparations, and liquids (ex-
cept cider) which will produce intoxication shall be deemed ardent spirits
within the meaning of this section. A license to sell by wholesale shall
only include the privilege to sell in quantities of five gallons or more,
except that wholesale dealers in malt liquors may have the privilege of
selling by bottles and jugs in quantitics of not less than one dozen to
licensed: retail dealers only. <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 include both the privilege of selling to be
delivered to the purchaser in bottles, jugs, demijohns, or other vessels,
and the privilege of being drunk at the places where sold. A license to
keep an ordinary or hotel shall confer all the rights and privileges of a

retail liquor dealer. Under a license to keep a malt liquor saloon, malt
28
liquors, or any mixture thereof, may be sold to be drunk where sold, but
shall not be taken away from the place of sale. Any person desiring to
carry on the business of a wholcsale liquor dealer, and also that of a
retail liquor merchant, shall obtain a separate license for cach and com-
ply with all the provisions of this section in relation to both privileges,
A violation of the provisions of this section shall be deemed a misde
meanor, and shall be punished by a fine of not less than twenty dollars.
and, in the discretion of the court, by imprisonment not exceeding twelv:
months : provided, that nothing in tls section shall prevent wholesale
confectioners from selling fruits preserved in ardent spirits, nor brew-
eries from selling beer direct to consumers at their homes.

Licenses required by this section shall be obtained from the county.
circuit, or corporation court of the county or city in which the busines
is to be conducted, except that the license to sell wine, ardent spirits
malt liquor, or any mixture thereof, by retail, upon any steamboat, cana.
boat, ship, barge, or other vessel at any wharf or landing, or upon ani
river, creek, sound, or any of the other waters of this Commonwealt>
(other than vessels. regularly engaged in plying the waters of the Atlan:
tic ocean), shall be obtained on the certificate of the county, circuit, cor-
poration, or hustings court of some county or city within the limits and
jurisdiction of which such steamboat, canal boat, ship, barge, or other
vessel usually plics or is usually stationed, and the license to a sample
liquor merchant shall be obtained on the certificate of circuit, corpora-
tion, or hustings court of some city of the State, but when so obtained the
license shall carry the privilege of selling any where in the State. The
clerk of the court granting the certificate ‘to certify to the genuineness of
the lieense under the seal of the court. Any person, firm, company, cor-
poration, partnership, or association desiring to obtain a ‘license such as
is required in any of the cases specified in this section shall make a
written application therefor to a commissioner of the revenue of the
county or city from the circuit, county, or corporation or hustines court
of which a certificate is required. Such application shall state the name
of the applicant, the residence of the applicant, the nature of the business
for which the license is desired, the place where it is proposed to be prose
cuted, and the amount required by law to be paid for the privilege of sueh
license. Upon such application shall be endorsed the certificate of the
treasurer of such connty or city that the amount so required has been
deposited with him by the applicant in gold or silver coin, United States
treasury notes, or national bank notes.

When such appheation has been endorsed by the commissioner of the
revenue, “Referred to the corporation court of the city of as
the case may be, or when in towns of over five hundred inhabitants, ae
on the last United States census, in which police protection is afforded, «
when application is made by any person, partnership, or corporation own-
ing or operating a hotel at a health resort having a natural mineral
spring or situated by the sea or anv large body of salt water connectes!
therewith, or when such application is made for license to he exercised in
any community in a county contiguous to a city, though such community
be not incorporated, having on the fifteenth day of March, nineteen
hundred and three, police protection paid for by the public, and

wherein the court upon evidence is satisfied that there is within
a radius of one-half of a mile of the place where such business
is proposed to be conducted five hundred or more inhabitants, and
wherein licenses for the sale of liquor have been granted during
the twelve months next prior to the passage of this act: provided,
that no part of any city or incorporated town or of any other county shall
be included within such radius; or when any application for a license 1s
made by any manufacturer or distiller of alcoholic liquors, such applica-
tion has been endorsed by the commissioner of the revenue, “Referred to
the county court of county,” until February first, nineteen hun-
dred: and four, and after that time it has been endorsed, “Referred to the
circuit court of county,” as the case may be, the applicant shall
present the application so endorsed to the corporation, county, or circuit
court whose certificate is required, and said 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 persons who may consider that he would be aggrieved by granting
such license to have himself entered 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 applica-
tion, that the applicant is a fit person to conduct such business, and that
he will keep an orderly house, and that the place at which it is to be con-
ducted is a suitable, convenient, and appropriate place for conducting
such a business, the court may, upon the execution by the applicant of
bond in the penalty of not less than two hundred and fifty nor more than
five hundred dollars, with good security, conditioned for faithful com-
pliance with all the requirements of this section, 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. In case an
application is refused by the court, the applicant shall have refunded to
him by the treasurer or other collecting officer the amount of money de-
posited by him. In all cases except those in this section before provided
for, when such application has been endorsed by the commissioner of the
revenue, “Referred to the county court of county,” until Febru-
ary first, nineteen hundred and four, and after that time it has been en-
dorsed, “Referred to the circuit court of county,” the applicant
shall present the application so endorsed to the court whose certificate is
required, and said court shall thereupon hear such evidence as may be in-
troduced for or against the application, and hear and determine the ques-
tion of granting the same: provided, however, that in all cases other than
those herein above excepted, before any application for a license to sell
by retail or to keep a malt liquor saloon or an ordinary, shall be presented
to any county court before the first of February, nineteen hundred
and four, or to the circuit court after that time, the applicant shall, in
addition to complying with all the other requirements of this section,
first advertise his intention of making such application by posting a
written notice of such intention at the front door of the courthouse of
the county in which the business is proposed to be conducted, and also at
the place where it is proposed to conduct the said business, for thirty
days next preceding the day on which such application shall be presented

to the said county court before the first of February, nineteen hundred
and four, or to the circuit court after that time, and no court shall con-
sider any such application until it shall have been first proved to its satis-
faction that the notice required by this section has been so posted. It
shall be lawful for any person who may consider that he would be ag-
grieved by the granting of such license to have himself entered 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 application that the applicant is a fit person to conduct such
business, and that he will personally superintend the same, and will keep
an orderly house, and that the place at which it is to be conducted is a
suitable, convenient, and appropriate place for conducting such a_ busi-
ness, and one at which police protection is afforded, and if it shall fur-
ther plainly appear to the satisfaction of the court that a majority of the
qualified voters of the district or town in which the privilege is sought to
be exercised are in favor of the application, that the sale of ardent spirits
at that place will not be contrary to a sound public policy or injurious to
the morals or the material intercst of the community, the court may, upon
the execution by the applicant of bond in the penalty of not less than two
hundred and fifty dollars nor more than five hundred dollars, with secu-
rity conditioned for the faithful comphance with all the requirements of
this section, grant such license; and thereupon the commissioner of reve
nue shall issue the same in such form as may be prescribed by the auditor
of public accounts. But if the court shall not be fully satisfied that all
of the requirements of this section have been complied with, it shall refuse
to grant the license. Either party to such application shall, until the
first of February, nineteen hundred and four, have the right to appeal
from the order or judgment of the county court granting or refusing such
application during the term at which the application is heard to the cir-
cuit court of said county. The judge of such circuit court shall take cog-

nizance of such appeal, ‘and may hear the same, either in term time or in
vacation. And if he shall be clearly of opinion that all the requirements
of this section have been fully complied with, may grant the license upon
the terms herein prescribed ; but if such requirements have not been fully

complied with, he shall 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. And after February first,

nineteen hundred and four, there shall be no appeal from the order of the
circuit court on such application. The party of any such proceeding who
shall substantially prevail shall, in cases where such applications are con-
tested, be entitled to recover their costs from the opposite parties as in
other civil cases. All bonds taken under this act shall contain the waiver
of the homestead exemption of the obligors therein. In case an applica-
tion be finally refused by the court, the applicant shall have refunded to
him by the treasurer or other collecting officer the amount of money de
posited by him: provided, however, that in any district in which a vote on
the proposition of license or no license has been taken and decided affirma-

tively within the twelve months prior to the appheation, the court. shall
presume that the qualified voters are in favor of license: provided, how-
ever, that this section shall not be construed as repealing any special act
prohibiting the sale or manufacture of ardent spirits in any county, dis-
trict, or town; nor shall it be construed as allowing licenses to be granted
in counties, districts, or towns during such periods as, under the opera-
tion of the local-option statutes, the result of elections held thereunder is
against the granting of licenses to sell liquor: and provided, further,
that any person, firm, or corporation who has heretofore been licensed as
a retail liquor dealer, and having on hand a stock of liquor purchased
before the passage of this act, who is by the operation of this act pre-
vented from obtaining a renewal of such license, shall have for the period
of thirty days after the passage of this act the privilege of disposing of the
said stock of liquor at wholesale without being required to take out addi-
tional license.

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 dollars: provided, however, that
if any wholesale dealer shall desire the privilege of selling malt liquors
only, the specific amount to be paid by him for the privilege shall be one
hundred and fifty dollars.

The specific sum to be paid for the privilege of selling by retail wine,
ardent spirits, malt liquors, or any mixture of any of them, in the coun-
try or in towns or villages of one thousand inhabitants or less, or upon
any vessel, shall be one hundred and seventy-five dollars, or in cities or
towns or villages exceeding one thousand inhabitants, three hundred and
fifty dollars.

The specific sum to be paid for the privilege of keeping an ordinary
shall be as follows: In the country or in towns having a population of
two thousand or less, one hundred and seventy-five dollars; and in towns
or cities having a population of two thousand or more, three hundred and
fifty dollars; and in either case there shall be paid an additional sum
equal to eight per centum of the annual rent or rental value of the house
and furniture used for the purpose 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 value from
two thousand dollars and upwards. Such annual rent and rental value
shall be determined by the actual rent of the house and furniture, and
may exceed such rent, and if it is not rental property the commissioner
shall determine the amount to be paid by what the probable rent would
be. 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 there-
for. If the said proprietor or tenant refuse to state the same when so
required he shall pay a fine of five hundred: dollars.

Any person who shall for compensation furnish diet for travelers, so-
journers, 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 sell by retail wine, spirituous, or malt liquors, or any mixtures of
them, shall be deemed to keep an ordinary, and shall constantly provide
the same with diet for travelers, and, unless it be dispensed with by the
court, with stabling and provender or pasturage and provender for their
horses.
Any person who shall keep an ordinary or hotel without a license shall
pay a fine of not less than thirty dollars nor more than one hundred dol-
lars for each day he may continue the same, but where the ordinary or
hotel shall be kept open for but part of the year the tax shall be appor-
tioned according to the time it is kept open.

Any person who shall for compensation furnish lodging, diet, and en-
tertainment for travelers, sojourners, guests, or boarders in his house, and
sell by retail wine, spirituous, or malt liquors, or any mixtures of them,
shall be deemed to keep a hotel, and shall constantly provide the same for
lodgings, diet, and entertainment for travelers and guests. The amount
to be paid for the privilege of keeping a hotel is to be determined as fol-
lows:

The specific sum which shall be paid for the privilege of keeping a hotel,
which privilege shall include the privilege of selling wine, ardent spirits.
and malt liquors in such hotels, to be drunk where sold, and shall include
the privilege 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 towns having a population of one thousand. or less,
there shall be paid the sum of one hundred and seventy-five dollars, and
in towns or cities having a population of more than one thousand there
shall be paid three hundred and fifty dollars for this privilege; and in
either case there shall be paid for this privilege an additional sum of one
dollar per room for every room available in said hotel for the lodging
and accommodation of travelers, sojourners, boarders, and guests who mav
patronize said hotel: provided, however, that the State licenses to the
keepers of ordinaries or hotels, or to retail liquor dealers, located or
whose places of business are situated within one-half a mile of the cor-
porate limits of any city or town, who may be entitled to license under
the provisions of this section, shall be the same as is imposed upon such
keepers or dealers within the corporate limits of such city or town.

Any person who shall keep a hotel 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 when the hotel shall be kept open for
but part of the year the tax shall be apportioned according to the time it
is kept open.

The bond taken of a licensed dealer under this section shall be deemed
forfeited by his failure to pay any part of the amount required of him by
this section, 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 moreover be collected by the treasurer in
the manner that taxes are collected, and in the discretion of the court his
license forfeited.

The amount required by this section to be paid for the licenses herein
specified shall not be in heu of any taxes on personal property actually
employed in any of the branches of business specified in this section.

The specific amount which each rectifier shall pay for the privilege of
carrying on his business shall be one hundred and fifty dollars, exe ept
that a manufacturer of ardent spirits may rectify spirits of his own
manufacture without paying any additional sum for such privilege. Each
rectifier who shall desire to sell, by wholesale or retail, spirits so rectified
by him, shall pay for such privilege the same amount required to be paid
by other wholesale and retail dealers in ardent spirits.

Any druggist who desires to sell wine, ardent spirits, or malt liquors,
or any mixture thereof, or alcoholic bitters, shall take out a retail liquor
dealer’s license, and s shall, in all respects, be deemed a retail liquor dealer,
and be subject to the requirements of this section: provided, the pro-
visions of this section shall not apply to hquor used by any druggist in
the preparation of medicine. 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 this section to
sell wine, ardent spirits, malt liquors, or any mixture thereof. Any per-
son violating this provision shall be liable in all respects to the same penal-
ties which are imposed by this section for selling wine, ardent spirits, malt
liquors, or any mixture thereof, without a license therefor.

Every manufacturer or distiller of alcoholic liquors shall pay for 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 fifty dollars; one hundred
bushels and less than one hundred and fifty per day, three hundred dol-
lars; one hundred and fifty bushels and less than two hundred per day,
four hundred dollars; two hundred bushels and less than two hundred
and fifty per day, four hundred and fifty dollars; two hundred and fifty
bushels and less than three hundred per day, five hundred dollars; and
on each one hundred bushels per day in excess of three hundred at the
rate of two hundred dollars for each one hundred bushels so mashed per
day. The above specific sums shall be paid before commencing his opera-
tions, 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 two gallons at the house where the same is
manufactured: provided, further, that all liquors bought shall be taken
away at the time bought from the place where sold. The manufacturer
of alcoholic liquors by direct fermentation and distillation from pomace
or from cider or fruits, where the distillery is run less than three months,
shall pay a specific sum of five dollars, but if the distillery is run more
than three months and less than six the specific amount to be paid for the
privilege shall be twenty dollars, and if run six months or more there shall
be paid for the privilege fifty dollars. It shall be the duty of every
licensed distiller who manufactures brandv from fruit to furnish the
commissioner of revenue a copy of the returns made by him to the inter-
nal revenue assessor of the United States, and the commissioner of the
revenue shall require said licensed distiller to make affidavit to the cor-
rectness 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 hav
the privilege of selling the products of his brewing in quantities in ex
cess of five gallons at any place within the State of Virginia; and the saix
manufacturer shall have the additional privilege of selling the product:
of his brewing in quantities not less than one gallon at the place of manu:
facture: provided, that any resident manufacturer of wine may have the
privilege of selling wine of his own manufacture in quantities not le:
than one gallon without paying the hcense tax provided by this section.

The auditor of public accounts shall prescribe a form for licenses re.
quired by this section, which forms shall have printed on them in plair
letters, at least one inch in length, in words and figures, the year wher
issued, the month when the license begins and expires, and also the class 0!
license.

Every person obtaining any such license shall post the same in a con-
spicuous place in his office, if a wholesale liquor.dealer; and if a retail
liquor dealer or malt liquor saloon-keeper, shall post the same in the most
conspicuous place about his bar or place of retailing, and shall expose the
same to common observation; and any person failing to keep such license
so conspicuously posted shall, on conviction, be fined not exceeding one
hundred dollars.

It shall be the duty of the judges of the circuit, county, or corporation
courts to give this section, and particularly the provisions thereof in refer-
ence 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 respective courts, and to send before the grand jury the constables
and the commissioner of the revenue, with the view of ascertaining
whether any person in their counties, districts, or cities is engaged in the
sale of liquors without a license as prescribed in this section.

No person shall sell wine, ardent spirits, or malt liquors, or any mix-
ture thereof, by retail upon any steamboat, canal boat, 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 first having ob-
tained a license therefor im accordance with this section: 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 this section to be paid for such privilege: and provided,
further, that the provisions of this section shall not apply to any stcam-
ship or steamboat which is regularly engaged in plying the waters of the
Atlantic ocean.

This section shall not be construed to repeal or in any wise change the
provisions of the charter of any town or city in the State touching the
granting of licenses.

Any person violating any of the provisions of or failing to comply with
any of the requirements of this section shall, unless 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 offense, and in addi-
tion he may, in the discretion of the jury, be imprisoned not more than
sixty days.

Any person who shall sell, or offer to sell, wine, ardent spirits, malt
liquors, cider, or any mixtures of any of them, by sample or other repre-
sentation, 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. A sample
liquor merchant’s license shall be a personal privilege, and shall not be
transferable, nor shall any abatement of the sum required to be paid be al-
lowed. Any person, firm, or corporation who shall sell, or offer to sell, in
violation of this section, shall pay a fine of five hundred dollars for the
first offense and six hundred dollars for each succeeding offense, the in-
former to receive one-half of the fine so collected. No person, firm, or
corporation licensed as a sample liquor merchant under this section shall
be authorized to sell, except to some club, person, firm, or corporation
licensed under this and the succeeding section.

The amount to be paid for the privilege of doing business as a sample
liquor merchant shall be three hundred and fifty dollars, and no person,
firm, or corporation shall permit any person except a duly authorized
agent or salesman to sell under their license otherwise than for their ex-
clusive use and benefit. 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, 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 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 employed to sell as aforesaid there shall be paid three
hundred and fifty dollars. Sales of wine, ardent spirits, malt liquors,
cider, or any mixture of any of them, by sample, shall be limited to sales
by wholesale. Nothing in this 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 addi-
tienal amount for selling, or offering to sell, by sample either by himself
or agents: provided, that every such agent shall first apply to the court of
some city 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 corporation; 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 corpora-
tion using such license shall pay a fine of three hundred and fifty dollars
for each offense: provided, that any person licensed as a manufacturer
under this section may sell by sample, either in person or through his
agents, provided the sales be by wholesale.

Nothing in this section shall be construed as licensing any person, firm,
or corporation to sell wood alcohol, or any mixture thereof, as a beverage,
and the sale of such wood alcohol, or mixture thereof, as a beverage is
hereby prohibited.

Any person who sells alcoholic beverages of any description on Sunday
shall be deemed guilty of a misdemeanor, and upon conviction thereof
shall be fined not less than one hundred dollars nor more than five hun-
dred: dollars, and shall be imprisoned not less than fifteen days nor more
than sixty days in jail, and the license at the place where the alcohol
beverages were sold on Sunday shall be revoked.

Any person who shall sell alcoholic beverages to a person under twenty.
one years of age shall be deemed guilty of a misdemeanor, and upon con.
viction shall be fined not less than fifty nor more than one hundred do.
lars, and the license at the place where the alcoholic beverages were =
sold shall be revoked.

SOCIAL CLUBS.

144. Any corporation chartered and organized as a social club whic:
shall desire to keep on hand at their club house, or other place of met
ing, wines, ardent spirits, malt liquors, or any mixture thereof, arcohelt
bitters, bitters containing alcohol, or fruits preserved in ardent spirits,
he sold directly or indircetly, or given away to the members of such cor
poration, shall, on or before the thirtieth day of April in each year pay ti
the treasurer of the county or corporation wherein the club house or othe
place of meeting of such corporation is located two dollars for each am
every person a member of said corporation, which shall be in heu of a.
other taxes upon such corporation for sale, directly or indirectly, or th
gilt to its members of any wines, ardent spirits, malt liquors, or any mix
ture thereof, alcoholic bitters, bitters containing alcohol, or fruits pre
served in ardent spirits: provided, that the said tax to be paid by an:
one club shall not exceed the sum of three hundred and fifty dollars.

Any such said corporation shall not sell, directly or indirectly, an‘
wines, ardent spirits, malt liquors, or any mixture thereof, alcoholic bit
ters, bitters containing alcohol, or fruits preserved in ardent Spirits, t
any person, or persons, resident of the county or corporation in which th.
club house, or other place of meeting, of such corporation is located unles
such person, or persons, be a member of said corporation.

The club house, or other place of meeting, of any corporation chartere.
and organized for a social club, which shall desire to keep on hand wine
ardent spirits, alcoholic bitters, bitters containing alcohol, or fruit pre
served in ardent spirits, to be sold, directly or indirectly, or given awa
to any member, shal] not be located in the same building in which ther
is a duly lieensed public bar.

The club house, or other meeting place, of any such said corporatio
shall be kept open, with its usual and proper attendants and servants, a
least twelve hours per day each and every day: provided, that any suc!
corporation which has its club house, or other meeting place, at the sca
side, or is used as a fishing or hunting club, shall be kept open only 1
and during the proper season.

Such said corporation, through its sceretary and president, shall fur
nish, onee a month, under oath, “to the clerk of the county or corporatict
court in which its club house, or other place of meeting, is located, a list ©
its members; and shall furnish, under oath, once a year, immediately afte
its annual mecting, to said clerk of the county or corporation court, a lis
of the officers for the ensuing year, which list shall at all times be oper
to public inspection.

Every such said corporation shall charge, and collect, an entrance fe
of not less than ten dollars, and dues of not less than one dollar per
month.

The wilful or negligent failure on the part of any such said corporation
to comply with any of the above provisions shall work a forfeiture of its
charter.

GENERAL PROVISIONS.

145. When any incorporated company, firm, or person is engaged in
more than one business, which is made by the provisions of this act sub-
ject to taxation, such incorporated company, firm, or person shall pay the
tax provided by law on each branch of its or her business.

146. Any corporation, except as otherwise expressly provided in this
act, feeling aggrieved by the assessment made by the State Corporation
Commission of its property or franchise, under the provisions of this act
may have such right of appeal as may be provided by law.

Every such company, corporation, firm, or person which shall fail to
make the reports required in the preceding sections within the time pre-
scribed shall, unless a different penalty is hereinbefore prescribed for
such failure, be liable to a fine of not less than five hundred dollars nor
more than two thousand five hundred dollars. The said fine to be im-
posed and judgment entered therefor by the State Corporation Commis-
sion after thirty days’ notice to any such defaulting corporation to appear
before the said commission and to show cause, if any, against the imposi-
tion of such fine, subject to appeal to the supreme court of appeals of
Virginia.

It shall be the duty of the State Corporation Commission to prepare
and furnish to the several corporations required to make reports under
this act forms for such reports, which said corporations shall use in
making the reports required of them.

Any such company, corporation, firm, or person required by this act to
pay its or his taxes directly into the State treasury, failing to pay said
taxes into the treasury within the time herein prescribed, shall incur a
penalty thereon of five per centum, which shall be added to the amount of
said taxes.

The auditor of public accounts shall deliver a bill for said taxes and
penalty to the treasurer of any county or city in which the company, cor-
poration, firm, or person may have any property belonging to it or him,
and said bill shall have the force and effect of an execution.

The treasurer may distrain and sell any personal property of such com-
pany, corporation, firm, or person, and shall pay the amount of the taxes
and penalty into the treasury within ten days after he has collected the
same. The auditor of public accounts shall require the treasurer to
whom such bill is delivered to execute a bond in such penalty as he deems
sufficient and with security to be approved by him, conditioned for the
faithful discharge of his duty in collecting and paying into the treasury
such taxes and penalty. The compensation of such treasurer for collecting
and paying in said taxes and penalty shall be five per centum of the ag-
gregate of said taxes and penalty, and shall be paid by such corporation,
company, firm, or person.
ScnooL TAXES TO BE SEPARATELY ASSESSED AND PAID IN MONEY.

147. All taxes asscssed on property, real or personal, by this act, an:
by it dedicated to the maintenance of the public free schools of this Stat-.
shall be paid and collected only in lawful money of the United States. an:
shall be paid into the treasury to the credit of the free school fund, an:
shall be used for no other purposes whatsoever. And to this end the
auditor of pubhe accounts shall have the books of the commissioners ¢i
the revenue prepared with reference to the separate assessments and col-
lection of said school tax, and the treasurers of the several counties ar:
cities of the Commonwealth shall have the tax bills in their respectiv-
counties and cities so made out as to specify the amount of tax due from
cach tax-payer to the said public free school fund, including the capita-
tion tax and school taxes of whatever kind or nature, and to keep sai:
capitation tax and school taxes separate and distinct from all other taxe
or revenues so collected by him, and forward the same, thus separate aw.
distinct, to the auditor of public accounts, which shall be kept separai-
and distinet by him from all other taxes or revenues until paid the publi
free schools.

148. All acts and parts of acts inconsistent with the provisions of thi:
act are hereby repealed.
149. This act shall be in force from its passage.