CHAP. 241.—An ACT to amend and re-enact section 15 of an act ap.
proved March 15, 1910, entitled ‘‘an act to amend and re-enact an act
approved March 12, 1908, entitled an act to define and regulate the
sale, distribution, rectifying, manufacture and distilling of intoxicat-
ing liquors and malt beverages, and to impose license taxes thereon,
and to prohibit the drinking of ardent spirits on railroad trains, and
to repeal sections 141 and 142 of an act entitled an act to amend and
re-enact sections 75 to 147, inclusive, of an act approved April 16,
1903, entitled an act to raise revenue for the support of the govern-
ment 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 Februarv iY, 1904, and to
prescribe penalties.”

' Approved March 13, 1912.

1. Be it enacted by the general assembly of Virginia, That
section fifteen of an act approved March fifteenth, nineteen
hundred and ten, entitled an act to amend and re-enact an act
approved March twelfth, nineteen hundred and eight, entitled
an act to define and regulate the sale, distribution, rectifying.
manufacture and distilling of intoxicating liquors and malt
beverages, and to impose license taxes thereon, and to prohibit
the drinking of ardent spirits on railroad trains and to repeal
sections one hundred and forty-one and one hundred and forty-
two of an act entitled an act to amend and re-enact sections
seventy-five to one hundred and forty-seven, inclusive, of an act
approved April sixteenth, nineteen hundred and three, entitled
an act to raise revenue for the 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 sec-
tion one hundred and eighty-nine of the constitution approved
February nineteenth, nineteen hundred and four, and to pre-
scribe penalties, be amended and re-enacted so as to read as
follows:

§15. 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 less than ten
bushels per day, sixty dollars; ten bushels and less than twenty
per day, one hundred and fifty dollars; twenty bushels and less
than thirty per day, three hundred dollars; thirty bushels and
less than forty-five per day, four hundred dollars; forty-five
bushels and less than seventy-five per day, five hundred dollars;
seventy-five bushels and less than one hundred per day, seven
hundred dollars; one hundred bushels and less than one hundred
and fifty per day, nine hundred dollars; one hundred and fifty
bushels and less than two hundred per day, one thousand dol-
lars; two hundred bushels and less than two hundred and fifty
per day, twelve hundred dollars; two hundred and fifty bushels
and less than three hundred per day, fourteen hundred dollars;
and on each one hundred bushels per day in excess of three
hundred at the rate of six hundred dollars for each one hundred
bushels so mashed per day. The above specific sums shall be
paid before commencing operations, and on the payment of such
specific sum the manufacturer shall have the privilege of selling
the liquors actually manufactured by him in quantities of not
less than one gallon at the house where the same is manu-
factured; provided, further, that all liquors bought shall be
taken away at the time bought from the place where sold; and,
provided, further, that no such manufacturer shall sell at retail
any ardent spirits in local option or no license territory in which
said manufactory of ardent spirits is located, except that such
manufacturer shall be permitted to deliver his product to any
common carrier to be transported to any place where it may be
legally 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 twenty-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 thirty dollars, and if run six months
or more there shall be paid for the privilege seventy-five dollars,
and such license shall be granted during any portion of the
license year, notwithstanding the provisions of section five hun-
dred and fifty-five of the Code of Virginia.

It shall be the duty of every licensed distiller who manu-
factures whiskey from grain, or who manufactures brandy from
fruit, to furnish to the commissioner of the revenue a copy of
the returns made by him to the internal revenue assessor of the
United States, and the commissioner of the revenue shall require
said licensed distiller to make affidavit to the correctness of such
return. On payment of the above sum the distiller of brandy
shall have similar privileges in regard to the sale of brandy
manufactured by him to those granted to distillers of whiskey.

For the privilege of manufacturing malt liquors there shall
be paid five hundred dollars, and upon payment of such specific
sum the manufacturer shall have the privilege of selling the
products of his brewing in quantities of two dozen pints or
more at any place within the State of Virginia, except where
such manufactory is situated in any local option or no-license
territory; in which case no sale shall be made and delivery
had at the place of manufacture; but such manufacturer may
sell the product of his brewing to be delivered to a common
carrier to transfer to any place beyond the limits of such local
option or no-license territory in which such manufactory is
situated.

When such license for the privilege cf manufacturing malt
liquors shall have been paid, the manufacturer thereof shall have
the privilege conferred upon the non-resident manufacturer by
the next succeeding paragraph, and may maintain distributing
or storage warehouses for the sale of malt liquors by wholesale at
any point in the State of Virginia where the same may be law-
fully sold, without the payment of any additional State tax.

Every non-resident manufacturer of malt liquors maintaining
in this State, distributing or storage warehouses for the sale of
malt liquors by wholesale, shall pay for such privilege the sum of
five hundred dollars, and upon the payment of such specific sum
to the auditor of public accounts, the said non-resident manu-
facturer shall have the same privileges 1n the sale of the products
of his brewing as is hereinbefore given to domestic manufac-
turers of malt liquors.

Any person, firm or corporation manufacturing pure cider
who does not come within the provisions of section fourteen
shall pay an annual tax of one hundred dollars per year. Any
person, firm or corporation offering for sale at retail, any cider
which is not the pure juice of the apple, shall pay a license tax
of one hundred dollars per annum.