Chap. 148.—An ACT to amend and re-enact sections 45, 46, 46%, 46% (a),
4614(b), 47, 48, 49, 50, 51, 51(a), 52, 53, 54, 55, 56, 57, 58, 59, 60,
61, 62, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80,
81, 82, 83, 84, 8&5, 86, 87, 88, 89, 90, 91, 92, 9214, 93, 94, 95, 96, 97,
97%, 98, 99, 100, 101. 102, 108, 104, 105, 106, 106%4, 107, 108, 109,
10944, 110, 111, 11144, 112, 1138, 118%, 114, 115, 116, 117, 118, 118(a),
119. 120, 121, 122, 123, 124, 125, 126, 127, 128, 129, 1380, 131, 18382.
133, 1384, 1385, 136, 137, 138, 140 and 141 of an act entitled an act
to raise revenue for the support of the government and public free
schools, and to pay interest on the public debt, and to provide a
special tax for pensions as authorized by section 189 of the Constitu-
tion, approved April 16, 1903, and acts amendatory thereof. (S. B. 11)

Approved March 19, 1915.

1. Be it enacted by the general assembly of Virginia, That sections
forty-five, forty-six, forty-six and a half, forty-six and a half (a), forty-
six and a half (b), forty-seven, forty-eight, forty-nine, fifty, fifty-one,
fifty-one (a), fifty-two, fifty-three, fifty-four, fifty-five, fifty-six, fifty-
seven, fifty-eight, fifty-nine, sixty, sixty-one, sixty-two, sixty-three, sixty-
four, sixty-five, sixty-six, sixty-seven, sixty-eight, sixty-nine, seventy
seventy-one, seventy-two, seventy-three, seventy-four, seventy-five, sev-
enty-six, seventy-seven, seventy-eight, seventy-nine, eighty, eighty-one,
eighty-two, eighty-three, eighty-four, eighty-five, eighty-six, eighty-seven,
eighty-eight, eighty-nine, ninety, ninety-one, ninety-two, ninety-two and
a half, ninety-three, ninety-four, ninety-five, ninety-six, ninety-seven,
ninety-seven and a half, ninety-eight, ninety-nine, one hundred, one hun-
dred and one, one hundred and two, one hundred and three, one hundred
and four, one hundred and five, one hundred and six, one hundred and
six and a half, one hundred and seven, one hundred and eight, one
hundred and nine, one hundred and nine and a half, one hundred and
ten, one hundred and eleven, one hundred and eleven and a half, one
hundred and twelve, one hundred and thirteen, one hundred and thir-
teen and a half, one hundred and fourteen, one hundred and fifteen,
one hundred and sixteen, one hundred and seventeer, one hundred and
eighteen, one hundred and eighteen (a), one hundred and nineteen, one
hundred and twenty, one hundred and twenty-one, one hundred and
twenty-two, one hundred and twenty-three, one hundred and twenty-
four, one hundred and twenty-five, one hundred and twenty-six, one
hundred and twenty-seven, one hundred and twenty-eight, one hundred
and twenty-nine, one hundred and thirty, one hundred and thirty-one,
one hundred and thirty-two, one hundred and thirty-three, one hundred
and thirty-four, one hundred and thirty-five, one hundred and thirty-six,
one hundred and thirty-seven, one hundred and thirty-eight, one hundred
and thirty-nine, one hundred and forty, and one hundred and forty-one
of an act, 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 one
hundred and eighty-nine of the Constitution, approved April sixteenth,
nineteen hundred and three, and acts amendatory thereof, be amended
and re-enacted so as to read as follows:

45. Every person, firm, company or corporation enpaped in the
business of a merchant shall pay a license tax for the privilege of doing
business in this State to be graduated by the amount of purchases made
by him during the period for which the license is granted, and all goods,
wares and merchandise manufactured by such merchant and sold or
offered for sale, in this State, as merchandise, shall be considered as
purchases within the meaning of this section; provided, that this section
shall not be construed as applying to manufacturers taxed on capital by
this State, who offer for sale at the place of manufacture, goods, wares
and merchandise manufactured by them. To ascertain the amount of
purchases it shall be the duty of such merchant, on the first day of April
of each year, or within ten days thereafter, to make report in writing,
under oath, to the commissioner of the revenue, for the district for which
he was licensed, showing purchases as above defined, and also all goods,
wares and merchandise manufactured and sold or offered for sale in this
State during the next preceding twelve months; except such goods, wares
and merchandise as is manufactured by persons, firms and corporations
taxed on their capital by this State. The form of the report required by
this section shall be prepared by the auditor of public accounts and fur-
nished to each commissioner of the revenue, and by him distributed to
each licensed merchant; and each commissioner shall, in the mode pre-
scribed for making such report by him of the violations of the revenue
law, report every merchant who shall fail to comply with the require-
ments of this section. Any- person violating the provisions of this section
shall pay a fine of not less than thirty dollars, or more than one thousand
dollars for each offense.

46. Merchants’ license-—For every license to a merchant, firm,
company or corporation as defined in section forty-five engaged in the
business of a merchant, the amount to be paid shall be graduated as
follows :

If the amount of purchases shall not exceed one thousand dollars, the
amount shall be five dollars. When purchases exceed one thousand dol-
lars, but do not exceed two thousand dollars, the amount shall be ten
dollars ; and for all purchases over two thousand dollars and less than
one hundred thousand dollars, there shall be paid twenty cents on the
one hundred dollars; and upon all the purchases over one hundred thou-
sand dollars, there shall be paid ten cents on every hundred dollars in
excess of one hundred thousand dollars.
Provided, further, that goods, wares and merchandise not belonging
to a merchant which are offered for sale by the merchant or by another
person at the merchant’s duly licensed place of business shall require
such merchant to take out the license of a commission merchant. 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 mer-
chant 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 each
year and may be required to pay the usual city, county, district, and road
or other levies thereon, notwithstanding this act. The word “capital”
shall include moneys and credits actively used in carrying on the busi-
ness, 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 specific property ; but any merchant
may file with the commissioner of the revenue a statement, verified by
affidavit, showing the amounts owing upon the purchase price of such
goods, wares and merchandise, if any, and further showing the persons,
firms or corporations to whom the same is due, and the address of each,
and thereupon it shall become the duty of the commissioner of the revenue
to deduct the aggregate of such amounts from the capital of such mer-
chants in making the assessment of such capital. All other property held
by such merchant or firm or corporation engaged in mercantile business,
not offered for sale as merchandise, shall be separately 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 year for which his license is issued, the merchant should elect not
to renew it, but desires the privilege to sell whatever remnant or 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 remnant of merchandise to
be regarded for purposes of revenue as purchases. Dealers in coal. wood
or ice paying 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.

46%. Merchant on train.—That every person, firm, company or
corporation engaged in the business of selling on railroad trains in this
State, newspapers, periodicals, magazines, candies, fruits, et cetera, shall
pay a license tax at the rate of twenty cents for each and every mile of
track for which the person, firm, company or corporation operates .in
this State.

The person, firm, company or corporation desiring to take out the
license required by this act shall make a sworn statement of the trackage
over which it is proposed to operate in Virginia, and file the same with
the commissioner of the revenue, to whom he applies for the license.
Any person, firm, company or corporation making a false statement
under oath as to trackage shall be guilty of a misdemeanor, and shall
be fined not elss than twenty-five dollars nor more than five hundred
dollars for each offense.

The license required by this act shall be issued by the commissioner
of the revenue, and the tax thereon shall be paid to the county or city
treasurer where the license is issued, in the same manner other licenses
are applied for and tax thereon paid is now provided by law. The
license issued under this section shall be good on railroad trains through-
out the State.

46% (a). Oyster packers.—Every person, firm or corporation en-
gaged 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 oyster 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 oysters
actually shucked or packed by him during the next preceding twelve
months. The form of report required 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 the
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. |

46% (b). Oyster packers’ licenses.—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 exceed 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 moneys and credits actively used in carry-
ing 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 specific property.
All other property held by such person, firm, or corporation 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 under
the oyster laws of the State are collected, and shall be accounted for as
part of the oyster fund.

4%. Railroad and other incorporated companies which sell mineral
or forest products or other articles—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, shall be taxed as other merchants dealing
in like commodities. This act shall apply to companies keeping com-
missaries, or having agents for the sale of any other article than their
own product; provided, that nothing herein contained shall prevent a
railroad company from buying 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 manu-
facturers, to pay a merchants’ license for so doing. Any railroad company
or other incorporated company selling any article or product on account
of the owner, and receiving a compensation therefor other than for trans-
portation, storage, or handling as provided for 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 liability of such individuals
or companies in this State to the payment of such license taxes, and shall
assess the same in the same manner as other merchants.

48. Commission merchants and brokers.—Every person, firm or
corporation doing business in this State who receives or distributes pro-
visons and merchandise, including flour, hay or grain, shipped to such
person, firm or corporation for distribution on account of the shipper, or
who participates in the profits ensuing from or accruing out of the sales
of such provisions or merchandise, including flour, hay or grain, or who
invoices such sales or collects the money therefor, shall be deemed to be
a broker who receives or distributes provisions and merchandise, includ-
ing flour, hay or grain.

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 may
sell any personal property which may be left with or consigned to him
for sale, except wine, ardent spirits and malt liquors, gold or silver coin,
bonds, certificates of public or private debts or other securities; pro-
vided, however, that any such merchant may sell wine, ardent spirits
and malt liquors, gold or silver 2cin, bonds, certificates of public or pri-
yate debts or other securities by taking out the \icense therefor prescribed
in the case of liquor merchants or stock brokers. Any person, firm or
corporation buying or selling contrary to the provisions of this section,
or who shall in any manner violate the same, shall pay a fine of not less
than fifty dollars, nor more than one thousand dollars for each offense.

49. Commission merchants and brokers’ license-——Every person,
firm or corporation shall pay for the privilege of transacting the business
of a commission merchant or broker the sum of fifty dollars, provided,
the commissions do not exceed one thousand dollars, but when the com-
missions exceed one thousand dollars, the tax shall be fifty dollars, and
an additional tax at the rate of one dollar on each one hundred dollars,
or fraction thereof, of commissions in excess of one thousand dollars
and if the license is to include the privilege of selling wine, ardent spirits,
and malt liquors, gold or silver coins, bonds, certificates of public or
private debts, or other securities, there shall be paid, in addition, the
amounts required in each case to be paid by liquor merchants and stock
brokers and in like manner.

50. Sale by peddlers——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 to a peddler to sell such goods, wares, or
merchandise, his license shall be valid for one year from the 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 hundred dollars for each offense, one-half of
which shall go to the informer; 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 section 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 or a vacant lot, or
elsewhere), open at all times in regular business hours, and at the same
place, who shall offer for sale goods, wares and merchandise, shall be
deemed peddlers under this act. All persons who keep a regular place
of business, open at all times in regular 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 for sale, deliver goods, wares
and merchandise, elsewhere than at such regular place of business, shall
also be deemed peddlers'as above, but this section shall not apply to those
who sell or offer for sale, in person or by their employees, ice, wood,
meats, milk, butter, eggs, poultry, fish, oysters, game, vegetables, fruits,
or other family supplies of a perishable nature grown or produced by
them and not purchased by them for sale.

51. Peddlers’ license-—For the privilege of peddling or bartering
in any county, city or town, there shall be paid two hundred and fifty
dollars for each person so engaged or employed, when he travels on foot,
and when he peddles otherwise than on foot, the tax paid shall be five
hundred dollars, except that the tax on peddlers of ice, wood, meat, milk,
butter, eggs, poultry, fish, oysters, game, vegetables, fruits or other family
supplies of a perishable nature, not grown or produced by them, shall be
twenty-five dollars for each vehicle used in such peddling, except that
no State license shall be charged for peddling fish and oysters in the
country or in incorporated towns, nor shall this section apply to persons
who are engaged in selling melons from a car or cars in the country and
in towns where the same does not remain for more than twenty-four
hours at any one place, and except that the tax on peddlers of pianos
and organs shall be ten dollars for each person engaged in selling pianos
or organs from a peddler’s wagon, said tax to be paid to the proper
officer of each county, city, and town wherein such wagon is so used;
provided, however, that nothing in this act shall be construed to prevent
any city or town from requiring an additional license tax on such ped-
dlers of pianos and organs, where the charter of such city or town auth-
orizes it to impose license taxes, and except that the tax on the 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 ;
provided, that no State license tax shall be imposed on peddlers of meats
sold in the country. Every vehicle used in peddling as aforesaid shall
have conspicuously displayed thereon the name of the peddler using the
same, together with the street and number of his residence, if he resides
in any city or town. It shall be the duty of the commissioner of revenue
to issue a peddler’s license to a person desiring to obtain the same, upon
the presentation to him of the certificate of the county or city treasurer
that the license tax has been paid to him. Nothing under this or the
preceding section shall be construed to require of any farmer a peddler’s
license for the privilege of selling or peddling farm products, wood or
charcoal grown or produced by him.

51 (a). 1. Lightning rod merchant.—That any person, firm, or cor-
poration who sells by sample in person or through agents taking orders
and thereafter delivering the lightning rods and all material necessary
to the erection of the same to the person or persons from whom said
orders have been secured and erecting the same as directed, the same
shall be known as a lightning rod merchant.

2. Ewery such lightning rod.merchant shall pay a specific State
license tax of twenty-five dollars for each license year, which shall not be
subject to any abatement, and shall, in addition to said State license, se-
cure from the commissioner of every county or city, in which such busi-
ness is done an additional license for each license year of ten dollars.

3. Nothing in this act shall apply to peddlers of lightning rods
selling and delivering same at the time of the sale. Any person, firm, or
corporation, selling contrary to the provisions of this act shall be fined
not less than fifty dollars nor more than five hundred dollars for each
offense. |

52. Sale or barter of patent rights——No person, except the paten-
tee, shall sell or barter the right to manufacture or use any machinery
or other thing patented under the laws of the United States, with-
out 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 granted shall be authenticated by the certificate of the clerk of.
the circuit court of the county, or the clerk of the corporation court of
the city where granted, that the person signing the same is really the
commissioner of the revenue, and that his signature is believed to be
genuine. A separate license shall be required on each patented thing of
which the right to make or use is sold, but any person owning the State
right for any patented thing may sell anywhere in the State through
agents provided with a copy of his license thus obtained certified as
hereinbefore provided. Any person violating the provisions of this sec-
tion shall pay a fine of not less than fifty dollars nor more than five
hundred dollars for each offense.

53. License for sale or barter of patent rights——Every person who
shall sell or barter the right to manufacture or use machinery or other
thing patented under the laws of the United States, except the patentee,
if he be a citizen of the United States, shall 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 article or thing patented.

54, Land agents.—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 auc-
tioneer, 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 com-
missioners and receivers appointed 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 dollars nor more
than five hundred dollars for each offense.

55. License on a land agent.—A land agent shall pay for the privi-
lege 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 thousand 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 thousand inhabitants, he shall pay the additional
sum of twenty dollars; if in a town or city of more than four thousand
and not exceeding five thousand 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 additional 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.

56. Book agents.—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 any religious books, pamphlets,
or periodicals, may apply to the judge of the county, circuit or corpora-
tion court of any county or city in which he may desire to distribute 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
distributing such ‘books, may direct the commissioner of the revenue to
grant him a license 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.

57. License on book agents.—A book agent shall pay for the privi-
lege of acting as such the sum of ten dollars.

58. Auction sales; who may sell without a license. —No person
shall sell at auction or public outcry, for compensation, 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
to be sold by a court may be sold according to the deed, decree or order.

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

Fourth. Any officer may sell property distrained by him under ex-
ecution or other legal process.

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

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

60. What an auctioneer may do. —An auctioneer may conclude the
sales of anything he is authorized to sell, grant a certificate or other
evidence of the sale, and receive the money; but no auctioneer shall
authorize or permit any person to sell any property under and by virtue
of his license, except the person so authorized or permitted is actually
and bona fide in the employment of such auctioneer, and is actually and
bona fide a resident of the county or city where such auctioneer is licensed
to do business, and the commissions on such sale are actually and bona
fide for the benefit of such auctioneer; and no license shall be construed
to authorize the person to whom it is issued to sell at more than one
regular establishment; but an auctioneer may sell anywhere in the county
or city wherein he is ‘licensed, public stocks, houses, lots, and furniture
on ships or vessels, on the premises where the same may be or at the
exchange or the store of a regular licensed merchant declining business,
or goods in the original form and packages as imported and bulky articles
such as have been usually sold in warehouses, or in the public streets,
or on the wharves, or at such other places in the county or city wherein
such auctioneer is licensed, as shall be desired by the owner or importer
of such bulky articles or imported goods. ‘If any auctioneer shall violate
any of the provisions of this section, he shall forfeit and pay for every
offense twenty dollars, to be recovered for the use of the party prosecut-
ing the same before a justice of the peace, in like manner as other fines
and penalties are imposed and collected. The offer to sell each article
shall be deemed a separate offense.

61. Classification of auctioneers.—Auctioneers shall consist of gen-
eral auctioneers, real estate auctioneers, and tobacco auctioneers, and
shall be so classified that their powers and duties and the restrictions
and penalties thereon shall .be separate and distinct—that is to say:

62. General auctioneers; what they may _ sell—Any person
licensed as a general auctioneer, may sell any goods, wares, merchandise,
and other articles not prohibited by law; but he shall not sell wine,
ardent spirits, malt liquors or any mixture thereof, unless and until he
shall have obtained a license therefor in the mode prescribed by law.

64. Real estate auctioneers——Any person licensed as a real estate
auctioneer, may sell, in the county or city wherein he is licensed, at
auction, or privately, any real estate in this Commonwealth entrusted
to him for sale; provided that no such auctioneer shall be allowed to
negotiate loans upon a mortgage of real estate or otherwise, without
taking an additional license as a private 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 thousand dollars, for each offense.

65. Real estate auctioneers’ license.—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 thousand inhabitants or under, he shal!
pay seventy-five dollars; if in a city of more than five thousand, but not
exceeding twenty thousand inhabitants, 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. Tobacco auctioneers.——Any person or firm licensed as a tobacco
auctioneer may sell at auction any tobacco, not prohibited by Jaw 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. |

67%. Tobacco 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 in-
corporated towns the auctioneer for any warehouse or warehouses in
which were sold during the previous year, ending April thirtieth, five
million pounds or more of tobacco, shall pay fifty dollars; but in any
case where such sales amount to less than one million pounds, the tax
shall be only ten dollars.

68. Licenses to retailers of tobacco.—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 sums 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 collected as other assessments upon
license, but which shall not be in lieu of merchants’ license on purchases.

69. Junk dealers, canvassers, etc——No keeper of a shop, for the
purpose herein mentioned, or master of a vessel, or other person shall,
without a license authorized by law, purchase, sell, barter, or exchange
any kind of second hand articles, junk, rags, in cullings, bones, bottles,
puer, scrap, metals, metal drosses, steel, iron, paper, old lead pipe, old
bath-room fixtures, old rubber, old rubber articles or other like com-
modities, except furniture, clothes, shoes and stoves intended to be re-
sold for use as such. The hustings or corporation court of any city, and
the circuit court of any county, may grant a license to any citizen of
the United States who shall produce to it satisfactory evidence of his
good character to carry on the business of a junk dealer which license
shall designate the premises on which said person shall exercise or carry
on said business; and no person shall exercise or carry on the business
of a junk dealer without being duly licensed, nor in any other premises
than the one designated in said license, except by the 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 premises than the one so designated, except by the con-
sent of the court aforesaid. The place at which such business may be
conducted shall be kept open for the purchase or sale of any of the
articles mentioned aforesaid. Nor shall any purchase be made by such
person, or by any other person or persons for him, except between the
hours of sunrise and sunset; and such place of business shall be open
at all times to the inspection of any revenue or police officer of the
county or corporation wherein the license issued. Every person receiv-
ing such license shall place over the principal entrance of his place of
business a sign designating that he is a licensed junk dealer. No person
shall canvass for the purpose of buying any junk or other like commodity
enumerated above in this section, for any such junk dealer, or for sale
to such junk dealer, or to any other person unless such person be auth-
orized so to do, in writing, by some junk dealer licensed and appointing
him under this section. Every such junk dealer, desiring to appoint
such canvassers, shall take out a license for each canvasser he shall wish
to appoint. Such canvasser’s license shall be issued in the name of the
dealer applying therefor, and the commissioner of revenue shall furnish
with each canvasser’s license two tin signs, numbered in duplicate, with
the following words thereon, viz: “Licensed Junk Canvasser No.......
....)” and said signs are to be firmly and conspicuously fixed by such
canvasser to each side of his vehicle, when using the same in canvassing.

Canvassers so appointed shall be permitted to canvass anywhere in
this State. 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, firm, or corporation keeping or operat-
ing a foundry or machine shop from exchanging his new castings for old
ones, or from buying any old metals or old machines for use in his
business, or to be renovated and sold; but nothing herein contained shall
authorize any such person, firm or corporation operating a foundry or
machine shop to buy any old metals or old machines, and sell them again
in the same condition as they were when purchased. Nothing in this
section shall be construed to prevent any regular licensed merchant in the
country, 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 con-
ditions of inspection as a regular junk dealer. Every junk dealer and
every merchant and foundryman who deals in junk, old metals, 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 except as to the purchase of
rags, bones, old iron, and paper, setting forth a description of the goods,
articles, or anything purchased, the time of receiving the same, the name
and residence of the person selling or delivering the same, the terms and
conditions of purchase or receipt thereof, and all other facts and cir-
cumstances 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 such 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, provided, how-
ever, 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 admit to his premises at any time any
officer mentioned above, to examine any books or other record on the
premises, as well as the articles purchased 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 be stolen, without the formality of search
warrant or any other process, which search or seizure is hereby auth-
orized. Every junk dealer shall be liable to all the penalties herein pro-
vided for violation of any of the provisions of this section, whether such
violation be committed by himself or by his agent, clerk or employee.

70. Junk dealers’ license.—Every junk dealer shall pay for the
privileges or transacting business the sum of fifty dollars, and for the
privilege of doing business at other premises than that designated in
the license the sum of twenty-five dollars, and for the privilege of ap-
pointing canvassers, for the purpose of buying any junk or other matter
or things for any such junk dealer, or for sale to a junk dealer, the
sum of thirty dollars for each canvasser appointed and licensed, as well
as the cost of the tin signs furnished such canvasser. _

1. Common criers.—No person shall act as a common crier with-
out a license. A person licensed as a common crier may, except in cities
of over fifteen thousand 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, fiduciary, 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 person authorized to sell the same, nor shall
he cry such property or conduct such sale by an agent. He shall not,
as such crier, receive money on account of the sale or grant acquittances.
He may receive for his services a stated compensation, but he shall not
receive any commission or percentage on the amount of the sale, nor any
specific or contingent interest in the sale as a compensation for his ser-
vices, directly or indirectly. Any person licensed as a common crier in a
city of over fifteen thousand inhabitants may sell fowl, butter, fresh
fish, fresh vegetables, fruit, or articles of like perishable nature. For
any violation of this section the person offending shall pay a fine of not
less than fifty nor more than five hundred dollars for each offense.

72. License to common criers.—Each and every person, in order
to be licensed as a common crier, shall pay five dollars.

73. Ship-brokers.—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 freight 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 hundred dollars for each offense.

74, Ship-brokers’ license——A ship-broker shall pay for the privi-
lege of transacting business the sum of fifty dollars.

75. Stock brokers—No person, firm, bank, or corporation shall,
without license, act as a stock broker. Any person, firm, bank, or cor-
poration that deals in coin, foreign or domestic exchange, government
stock, or other certificates of debt, or shares in any corporation or char-
tered company, bank notes or other notes used in currency, or who sells
the same or any of them on commission or for other compensation, 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, certificates of debt, shares in chartered companies,
bank notes, and notes used as currency as aforesaid, and may sell 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.—
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 transact or engage in such business shall pay a fine
of not less than three hundred dollars, nor more than five hundred dollars
for each offense.

License to bankers or brokers dealing in options or futures.—
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.

76. License to stock brokers.—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 thousand and not more than ten thousand
inhabitants he shall pay one hundred and fifty dollars, and in cities of
more than ten thousand inhabitants he shall pay two hundred and fifty
dollars for each office or place of business kept for that purpose.

77%. Private bankers——No person or firm shall engage in the busi-
ness of a private banker without a license. Any person or firm engaged
in the business of receiving money on deposit, in lending or advancing
money, or in negotiating loans on notes, bonds, furniture, or any class
of security or securities, or in discounting, buying or selling negotiable
or other paper or credits, commonly known as street brokers, whether
at an office kept for the purpose or elsewhere, shall be deemed to be a
private banker. Any person or firm 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, provided this section shall
not apply to a licensed attorney at law or land agent who negotiates
loans upon real estate security. |

78. License to private bankers——A private banker shall pay fifty
dollars on a capital of five thousand dollars or under; one hundred
dollars on a capital exceeding five thousand and not exceeding ten
thousand ; one hundred and fifty dollars on a capital from ten thousand
dollars to twenty thousand dollars; two hundred and fifty dollars on
a capital of over twenty thousand dollars and not exceeding thirty
thousand dollars, and an additional sum of five dollars per thousand
on every thousand dollars in excess of thirty thousand dollars.

79. Pawnbrokers.—No person shall, without a license, act as a
pawnbroker. Any person who shall in any manner lend or advance
money on other things for profit on the pledge and possession of per-
sonal property, or other valuable things other than securities or written
or printed evidences of indebtedness, or who deals in the purchasing of
personal property or other valuable thing on condition of selling the
same back to the seller at a stipulated price, shall be held to be a pawn-
broker. Any person acting as pawnbroker without a license shall pay
a fine of not less than fifty dollars nor more than five hundred dollars
for each offense.

The hustings or corporation court of any city, and the circuit or
county court of any county, may from time to time, grant a license to
any citizen of the United States who shall produce satisfactory evidence
of his good character, to exercise or carry on the business of a pawn-
broker in his city or county, which license shall designate the building
in which said person shall carry on said business; and no person shall
exercise or carry on the business of a pawnbroker without being duly
licensed by the hustings or corporation court of the city, or the circuit
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, ex-
cept by 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 two thousand five hundred dollars, conditioned, 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 con-
tinuance of such license. If any person shall be aggrieved by the mis-
conduct of any sueh licensed pawnbroker, and shall recover judgment
against him, therefor, such person may, after the return unsatisfied,
either in whole or part, of any execution issued upon said judgment,
maintain an action in his own name upon the bond of said pawnbroker
In any court having jurisdiction of the amount claimed; provided, such
court shall, upon the application 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
goods, article, or thing pawned or pledged, the amount of money loaned
thereon at the time of pledging same, the rate of interest to be paid on
such loan, and the name and residence of the person pawning or pledg-
ing the said goods, article, or thing, together with a particular descrip-
tion 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 re-
quired 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 re-
ceived by any pawnbroker for any such entry, memorandum or note.

Such book shall at all reasonable times be open to inspection of the
judges of the criminal courts, the chief of police, and captain and ser-
geants of the police of the city, town or county wherein such 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 writing 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
previous thereto, in one or more of the daily newspapers of general
circulation printed in such city. Those doing business in any county
shall advertise as above in some newspaper, if any be published in said
county, and if no newspaper be published in such county, then in some
newspaper published in an adjoining county, and such notice shall
specify the time and place at which such sale is to take place, the name
of the auctioneer by whom the same is to be conducted, and a description
of the articles to be sold.
The surplus money, if any, arising from any such sale, after deduct-
ing the amount of the loan, the interest then due on the same, and the
expenses 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
comply 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 competent jurisdiction, pay a fine of not more than one hundred
dollars.

No pawnbroker shall ask, demand, or receive a greater rate of in-
terest 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 a pledge of
tangible personal property.. And no loan shall be divided for the pur-
pose of increasing the percentage to be paid the pawnbroker.

Police regulations.—Every pawnbroker shall keep at his place of
business 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 goods, 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 mentioned.

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

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 officer 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, oil paintings, glass and chinaware, pianos,
organs, curtains, beddings and upholstered furniture. Pawnbrokers shall
be allowed to charge two per centum per month in addition to the regular
charges for the first three months, or part thereof, while such goods
shall remain as pledge for money advanced.

Every pawnbroker 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
re court may impose, and shall in the discretion of the court, forfeit

s license.

80. Pawnbrokers’ license-——A pawnbroker shall pay for the privi-
lege of transacting business, two hundred and fifty dollars.

Regulating the business of lending money on household and kitchen
furniture, household goods, wearing apparel, sewing machines, musical
instruments, or wages and salaries, on conditional sales of the same,
and the buying of salaries and wages.

81. 1. That no person, firm, or corporation shall engage generally,
regularly or collaterally to any other business in the business of making
loans on household or kitchen furniture, or household goods, or wearing
apparel, or sewing machines, or musical instruments, or wages, or sal-
aries, or on conditional sales of the same, without first obtaining a license
therefor, which shall be in addition to the license required by law for
any other business the person, firm, or corporation may engage in. The
applicant for such license shall, before the same is issued, file with the
officer authorized to issue it, a statement on oath giving the location
where such business is to be conducted, the name and business address
of the applicant, if the licensee is an individual; the name and business
address of each of the partners, if the business is a firm; and the name
and business address of each of its officers, if the licensee is a corpora-
tion and, in case of a corporation, the State under the laws of which it
is organized. Said license, when issued, shall not be transferable. Should
the licensee change the location of his business, said license shall imme-
diately become void, unless said licensee shall, at least ten days before
changing the location, file with the officer authorized to issue said license,
a notice of the proposed change of location, and such officer shall en-
dorse on said license the fact of said change. In default of compliance
with these provisions, said license shall be null and void. The license
shall at all times be kept publicly exposed by the license on his business
premises. Any person, firm, or corporation violating the provisions of
this’ section shall pay a fine of not less than fifty dollars and not more
than five hundred dollars for each offense.

2. No license shall be issued to any person, firm, or corporation to
carry on business as specified in sub-section one of section eighty-one of
this act, until the applicant shall have filed with the clerk of the circuit
court of the county, or of the corporation court of the corporation, where-
in said business is to be conducted, a bond, with surety to be approved
by said courts or judges thereof in vacation, in the penalty of one thou-
sand dollars, payable to the Commonwealth of Virginia, and conditioned
for the faithful performance by the licensee of the duties and obligations
pertaining to the business so licensed, and the prompt payment of any
judgment which may be recovered against said licensee on account of
damages or other claims arising directly or collaterally from any loan
of money or sale of wages or salary.

3. Should any surety on such bond become insolvent, the said judge
shall immediately require the licensee to file an additional ‘bond with good
security, and on failure to file such additional bond within ten days after
being so required to file the same, said license shall stand ipso facto
revoked.

4. If it be agreed in writing by the borrower and the lender at the
time the loan is made, the lender may charge for investigating the security
or title and closing the loan, a fee of not more than fifty cents where the
amount borrowed is five dollars or less; not more than seventy-five cents
where the amount is more than five dollars, and not more than ten
dollars; and not more than one dollar where the amount borrowed is
more than ten dollars, and not more than twenty dollars; and not more
than one dollar and fifty cents where the amount borrowed is more than
twenty dollars and not more than thirty-five dollars; and not more than
two dollars where the amount borrowed is more than thirty-five dollars,
which said fee may be charged, if so agreed, upon each original loan, or
any renewal thereof; provided, however, that no fee whatever shall be
allowed on any renewal or extension, which occurs with sixty days from
the time of making the loan or from the time of the last renewal; and,
provided, further, that the fee provided for in this section shall not be
charged on any renewal made after the expiration of four months, from
the date of the original loan, but that all renewals made after said four
months, shall be at fees not greater than one-half of the amounts herein
provided ; and, provided, further, that any loan which shall be made be-
tween said parties within ten days after the payment of a pre-existing loan
of approximately the same amount, shall in all cases be construed prima
facie to be a renewal of said pre-existing loan. No original loan shall
be split up into smaller loans in order to increase the fees allowed; but
if two or more loans be made at or about the same time between the
same parties, they shall be construed to be but one original loan, unless
the contrary plainly and unequivocally appears.

5. Any interest charged by the lender to the borrower in excess of the
present legal rate of interest, or any fee, fine or charge whatsoever charged
by the lender against the borrower, whether for negotiating a loan or for
commissions, examinations, attorney’s fee, or other bonus or additional
charge whatsoever to those allowed in section four of this act, shall be
considered as a payment on the principal of said loan, and the same
shall be credited with the amount of said additional charge or excess, and
the license of the person, firm, or corporation making such additional or
excessive charge may, in the discretion of the circuit court,of the county
or the corporation court of the corporation wherein such business was
licensed, be revoked.

6. It shall be unlawful for any licensee under this act to charge
any sum of money for fire insurance on any article or personal property
pledged as security for any loan or any fee for recording any papers
connected with any loan or sale, under the terms of this act except such
as are actually paid by such licensee.

?. If any person, firm, or corporation shall engage generally, regu-
larly, or collaterally to some other business, in the business of making
loans or purchasing wages or salaries as prescribed in section one of this
act, without first obtaining a license for carrying on such business in
the city, town or county, in which said business is transacted, or shall
continue to conduct said business after the forfeiture or cancellation
of the license under which the same is conducted, then no suit or action
shall be maintained for the enforcement of any such loan, or of any secur-
ity given for such loan, or any assignment of wages or salary. :

8. Every individual, firm, or corporation desiring the privilege of
conducting business under the provisions of this act shall pay therefor
a license tax of one hundred dollars.

9. This act shall not apply to any loan in excess of one hundred
and fifty dollars actually and bona fide made at one time, and shall not
prevent any merchant or other person who sells provisions, wearing ap-
parel, household goods or furniture to wage-earners from taking as se-
curity therefor an order for or assignment of wages; provided, however,
that no interest, bonus, or rebate is charged or taken directly or indirectly,
upon the sale or amount of debt contracted or from the amount of wages,
and that the property is sold at no higher price than like property is
sold on credit to other person than such wage-earners.

82. License on a building and loan association or company.—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 agent of any such association or company 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, whether from paid-up
stock or partially paid-up stock, is over twenty-five thousand dollars,
then an additional license tax of three dollars on each one thousand
dollars of such capital, or fraction thereof, on such excess shall be paid
by all such building and loan associations or companies; provided, 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 capital invested
in this State.

A building and loan association or company which does business on
a purely mutual plan, and makes loans only to their stockholders, and
confines its business solely to the city or county where it is organized,
and cities and counties immediately contigous thereto, 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 incor-
porated 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
taxable in the hands of the holder, nor shall any additional State tax be
imposed 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.

83. Insurance brokers.—No person shall, without a license act as
an insurance broker. Every person who shall solicit for compensation,
directly or indirectly, to 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 comipany, except the duly
authorized agent (or a clerk actually employed in his office) of any
insurance company licensed to do business in this State, shall be deemed
an insurance broker. Any insurance agent (or clerk actually employed
in his office) who shall solicit, directly or indirectly, 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, other than for the insurance company or
companies for which he is the duly authorized agent, shall be deemed an
insurance broker; provided, however, this shall not apply to duly auth-
orized agents exchanging business among themselves. 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 corporation, or person, or association, or persons not
licensed to do an insurance business in this State by a legally 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 insurance broker shall be authorized
under his license to place any insurance in a company or association, or
with a person or firm not licensed to do an insurance business in this
State.

84. Licenses—Insurance brokers.—An insurance broker shall pay
the sum of one hundred dollars for the privilege of transacting such
business. The license shall be issued by the commissioner of insurance,
and the tax shall be paid to him, and he shall pay the same into the
treasury.

85. Mercantile agencies——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 business without a State license to transact such
business shall pay a fine of not less than one hundred dollars, and not
more than five hundred dollars; provided, that this section shall not apply
to employees of mercantile agencies who only report to such agencies,
nor to regularly licensed attorneys at law.

86. licenses to mercantile agencies—A mercantile agency shall
pay for the privilege of transacting such business the sum of two hun-
dred 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.

87. Undertakers.—Any person, firm or corporation engaged in the
business of burying the dead shall be deemed an undertaker. Any per-
son, firm or corporation engaged in such business without a license
Sa pay a fine of not less than ten dollars nor more than twenty-five

ollars.:

88. Undertakers’ license-—An undertaker shall pay for transacting
such business in the country and in towns of one thousand inhabitants
or less, five dollars; and in towns and cities of over one thousand and not
over three thousand inhabitants, ten dollars; and in towns and cities of
over three thousand and not over five thousand inhabitants, fifteen dol-
lars; and in towns and cities of over five thousand and not over ten
thousand inhabitants, twenty-five dollars; and in cities of over ten thou-
sand inhabitants and not over thirty thousand inhabitants, thirty-five
dollars, and in cities of over thirty thousand inhabitants, fifty dollars.

89. Civil and electrical engineers——Any person or firm who shall
for compensation engage in the business of civil, mining, mechanical or
electrical engineering shall pay a license tax of fifteen dollars per year
for the privilege of conducting such business; the said license to be
procured from the commissioner of revenue of the city or district in
which said engineer shall have his office on the first day of May in each
year; provided, that the license of any engineer who has not practised
his profession for more than five years, or whose income from such busi-
ness is less than five hundred dollars for the preceding year shall be five
dollars; and, provided, further, that on the payment of the license as
herein provided the said engineer shall be entitled to engage in such
business in any part of this State. Any person or firm violating the
provisions of this section shall be fined: not less than ten dollars, nor
more than thirty dollars, for each offense.

90. Contractors.—Any person, firm or corporation accepting orders
or contracts for doing any work on or in any building or structure, re-
quiring the use of paint, stone, brick, mortar, wood, cement, 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 any 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 ex-
cavate earth, rock, or other material for foundations or any other pur-
pose, or who shall accept an order or contract to construct any sewer
of stone, brick, terra cotta or other material, shall be deemed a con-
tractor. Every contractor shall, on the first day of May in each year,
procure from the commissioner of the revenue 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 commissioner of the revenue for the city,
county, or district where he conducts his business. Any person, firm, or
corporation doing such business without a license shall pay 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 part thereof; and, provided, further,
that this section shall not apply to contractors the gross amount of whose
orders accepted and executed does not exceed five thousand dollars per
annum

91. Licenses to contractors.—Every such contractor, for the privi-
lege of transacting business in this State, shall pay a license, to be ascer-
tained in the following manner:

If the gross amount of all orders or contracts accepted aggregate five
thousand dollars, he shall pay the sum of five dollars; if the amount of
such orders or contracts are more than five thousand dollars, and do not
exceed ten thousand dollars, ten dollars; if the amount of such orders
or contracts exceed ten thousand dollars, and do not exceed twenty
thousand dollars, fifteen dollars; if the amount of such orders or con-
tracts exceed twenty thousand dollars, and do not exceed fifty thousand
dollars, twenty dollars; if the amount of such orders or contracts exceed
fifty thousand dollars, and do not exceed one hundred thousand dollars,
fifty dollars; if the amount of such orders or contracts exceed one hun-
dred thousand dollars and do not exceed one hundred and fifty thousand
dollars, one hundred dollars; and if the amount of such orders or con-
tracts exceed one hundred and fifty thousand dollars, one hundred and
fifty dollars; and when any such contractor shall have obtained a license
for any year for which he has paid a license tax of less than the maximum
above prescribed, he shall not accept any contract or contracts during
such year the aggregate amount of which exceeds the maximum amount
for which his license was obtained, unless and until he shall have paid
such additional sum as will make the total license tax paid by him for
that year sufficient to cover the aggregate amount of such contract or
contracts as prescribed above; and unless he pay such additional sum
he shall be deemed to be acting without a license.

92. Architects—Any person or firm who shall, for compensation,
draw or furnish plans for the construction of any building or other
structure, shall be deemed an architect, and shall pay a license tax of
twenty-five dollars a year for the privilege of conducting such business;
the said -license to be procured from the commissioner of the revenue of
the city or district in which said architect has his or their office, on the
first day of May of each year; provided, that the tax upon an architect
or architects whose income from such business has been less than five
hundred dollars for the preceding year, shall be ten dollars; and, pro-
vided, further, that no further license shall be required by the State for
doing business in any part thereof. Any person or firm violating the
provisions of this section shall be fined not less than ten dollars nor
more than thirty dollars for each offense.

92%. License to keep a hotel—That any person who keeps a public
inn or lodging house of more than thirty bed rooms where transient
guests are fed or lodged for pay in this State, shall ‘be deemed for the
purposes of this act to be engaged in the business of keeping a hotel.

A transient guest is one who puts up for less than one week at such
hotel, but such a house is no less a hotel because some of its guests put
up for longer periods than one week.

Any person conducting the business of keeping a hotel as defined in
this act shall pay an annual license tax of one dollar for each bed room,
and fifty cents for each bath room, in said hotel; provided, that hotels
at summer and health resorts keeping open not more than four months
in a year, shall pay only one-half of the foregoing sums.

93. Houses of private entertainment, etc—No person shall, with-
out a license authorized by law, keep a house of private entertainment,
or eating house. .

94. What constitutes a house of private entertainment.—Any per-
son who shall furnish, for compensation, lodging or diet to travelers,
or sojourners in any house of thirty bed rooms or less, shall be deemed
to keep a house of private entertainment. 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 them on the premises
or within the curtilage of such house of private entertainment, nor shall
any license be granted to sell by retail or to be drunk, where sold, any
wine, spirituous or malt liquors upon the premises or within the curtilage
of any licensed house of 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.

95. License to keep a house of private entertainment.—Every per-
son who keeps a house of private entertainment shall pay an annual
license tax of five dollars, and if the house has more than ten bed rooms
shall pay an additional sum of one dollar per annum for each additional
bed room, over and above ten.

96. What constitutes an eating house—Any person who shall
cook, or otherwise furnish for compensation, diet or refreshments of any
kind, for casual visitors at his house, for consumption therein, and who
does not furnish lodging, and who is not the keeper of a hotel, house of
private 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.

97. License to keep an eating house.—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 more
than one hundred dollars, and not more than one thousand dollars, he
shall pay an additional sum equal to five per centum of such rent or
rental value; and where such annual rent or rental value exceeds one thou-
sand dollars, he shall pay an additional sum equal to four per centum
of such rent or rental value. The commissioner of the revenue shal!
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 for the house and furniture, and if he refuses to state the same, he
shall pay a fine of five hundred dollars.

9714. To exempt persons conducting temporary eating or lodging
houses, horse-lots, and confectioneries at religious gatherings from license
tax.

That the license tax shall not be required of persons conducting
temporary eating or lodging houses, horse-lots, and confectioneries at
camp meetings, associations, and other religious gatherings; provided,
such eating or lodging houses, horse-lots, and confectioneries shall be
only carried on for the purpose of entertaining the persons attending
such religious gatherings.

98. What constitutes a bowling saloon—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 license shall pay a fine of not less than fifty dollars
nor more than one hundred and fifty dollars for each day he may keep
the same.

99. license to keep a bowling saloon.—Every person who shall
keep a bowling saloon shall pay for the privilege the sum of twenty-five
dollars, and an additional sum of ten dollars for each alley exceeding
one. If the license be for a bowling saloon at a watering place and if
for four months or less, the sum to be paid shall be twelve dollars and
fifty cents, and an additional sum of five dollars for each alley exceed-
ing one.

* 100. What constitutes a billiard room.—Any person who shall
keep a saloon wherein there is a table at which billiards or pool are
played shall be deemed to keep a billiard saloon, and if any sum is im-
posed upon the tables kept therein the same shall be on every table in
excess of one capable of being used for the purpose, and kept therein,
whether used or not. Any person who shall keep a billiard saloon with-
out a license shall pay a fine of not less than fifty dollars nor more than
one hundred dollars for each day he may continue to keep the same.

101. License to billiard saloons and pool rooms.—Every person
who shall keep a billiard saloon or poo! room shall pay for the privilege
the sum of fifty dollars, and the sum of twenty-five dollars for each table
over one kept; or to be kept therein. If the license be for a billiard
saloon or pool room 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.
If the license be for a billiard saloon or pool room in the country or in
a town of less than one thousand inhabitants, the sum to be paid shall
be twenty-five dollars and twelve dollars and fifty cents for each table
over one kept, or to be kept, therein.

102. What constitutes a bagatelle saloon—Any person who shall
keep a saloon or other public room wherein is a table at which to play
at bagatelle, whether charge for the use thereof is made or not, shal
be deemed to k&ep a bagatelle saloon. Any person who shall keep a
bagatelle saloon without a license shall pay a fine of not less than fifty
dollars nor more than one hundred dollars for each day he may continue
to keep the same.

103. License to a bagatelle saloon.—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.

104. Property used in licensed business taxable-—Nothing herein
shall be construed to exempt the furniture in houses mentioned in this
schedule from being taxed as property.

108. Theatres, public performances, exhibitions, ete——No person
shall, without a license authorized by law, exmbit 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 edu-
cational purposes. Whenever a theatrical performance shall be licensed,
the actors thereat under said license shall be exempt from a license tax;
but unless the performance shall be so licensed, each person engaged
therein shall be liable to the penalty for the violation of this section.
Every license 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.

106. Licenses to theatres, public performances, exhibitions, etc.—
On every theatrical performance, or any performance similar thereto,
panorama, or any public performance or exhibition of any kind, except
for benevolent or charitable or educational purposes, 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 inhabi-
tants there shall be paid one dollar and fifty cents for each performance,
or five dollars for each week of such performance, but nothing herein
shall be construed as taxing games of football or baseball.

106%. That for the exhibition of any automatic moving picture
machine, phonograph, graphophone or similar musical machine, except
for benevolent, charitable or educational purposes, where the price of
admission to such exhibition does not exceed the sum of ten cents, and
where the seating capacity of any such place of amusement does not
exceed three hundred and fifty, there shall be paid a license fee of three
dollars for each week, or less time than a week; or sixty dollars for the
exhibition thereof for a period of one year; and when the seating capacity
of any such place of amusement exceeds three hundred and fifty, there
shall be paid an additional tax of fifteen dollars for every one hundred
seats, or fraction of one hundred seats, in excess of three hundred and
fifty; provided, further, that in towns of less than twenty thousand
inhabitants the license tax for said additional seating capacity shall be
seven dollars and fifty cents for every one hundred seats, or fraction of
sne hundred seats, in excess of three hundred and fifty, the license for
one year to be paid quarterly, and a license for a period exceeding one
week to be based upon the per annum license fee; provided, however, that
when such exhibition is given for benevolent, charitable or educational
purposes, and is given for a period of more than one day in any one
year, and the exhibitor thereof receives a part of the receipts from such
exhibition as his compensation, then such exhibition after the first day
shall not be exempt from the payment of the license fee herein pre-
scribed ; provided, further, that when singing, dancing or any vaudeville
act accompany the exhibition licensed under this section, an additional
license therefor shall not be required so long as the price of admission
for the whole exhibition does not exceed the sum of twenty cents.

10%. Circus, menagerie, carnival shows, etc,—Every person, firm,
company or corporation who exhibits or gives performances in a side
show, dog and pony (or either) show, trained animal show, carnival,
circus, menagerie and circus, or any other show, exhibition or perform-
ance similar thereto shall procure a license therefor, but this section
shall not be construed to prohibit a resident mechanic or artist from
exhibiting any production of his own art or invention without compen-
sation, nor shall any license be required of any agricultural fair or the
shows exhibited within the grounds of such fair or fairs, during the
period of such fair, whether an admission be charged or not, nor of
resident persons giving or performing in a show or exhibition for charity
or other benevolent purposes. Whenever such show, exhibition or per-
formance is given, whether exempted by the terms hereof or licensed,
those engaged therein and operating under either such license or exemp-
tion, shall be exempt from a license tax for performing or acting thereat.

108. Every show, exhibition or performance, such as is described
in the next preceding section, whether under the same canvas or not,
unless exempt by the terms hereof, shall be construed to require a separate
license therefor, whether exhibited for compensation or not.

Every person, firm, company or corporation who exhibits or gives
a performance of any of the shows described in the next preceding
section which are not exempt from license tax by the terms hereof, with-
out the license required by law, shall be fined not less than fifty dollars
nor more than five hundred dollars for each offense. The police auth-
orities of a town, city or county shall not allow any such performance
to open until the license required by law is exhibited to them. ~

109. In the country or in towns of one thousand inhabitants, or
less, unless the same be exempt from license tax by the terms of section
one hundred and seven hereof, there shall be paid for each day’s per-
formance or exhibition of a side (or like) show, a license tax of five
dollars; and on a dog and pony (or either, or like) show, a license tax
of ten dollars; on a trained animal (or like) show, a license tax of ten
dollars; on a carnival (or other like show) a license tax of one hundred
dollars; on a circus, or for a circus and menagerie, a license tax of one
hundred and fifty dollars.

In a town or city, or within five miles thereof, of more than one
thousand and not over ten thousand inhabitants, unless the same be
exempt from taxation by the terms of section one hundred and seven
hereof, there shall be paid for each day’s performance or exhibition of
a side (or like) show, a license tax of ten dollars; of a dog and pony
(or either) (or like) show, a license tax of twenty dollars; on a trained
animal (or like) show, a license tax of twenty dollars; on a carnvial (or
other like show) a license tax of one hundred dollars; on a circus and
menagerie (or like) show, a license tax of two hundred dollars. ;

In a city or within five miles thereof, of more than ten thousand
inhabitants, unless the same be exempt from taxation by the terms of
section one hundred and seven hereof, there shall be paid for each day’s
exhibition or performance of a side (or like) show a license tax of fifteen
dollars; on a carnival (or other like show) a license tax of one hundred
and fifty dollars; on a dog and pony (or either) (or like) show, on a
trained animal (or like) show, or a wild west (or like) show, or a wild
west (or like) show, on a circus or circus and menagerie (or like) show
for each day or part of a day, a license tax as follows:

On shows requiring transportation of

One to ten CATS ...... cece eee eee eee Twenty-five dollars,
Eleven to twenty cars .......... cece eee cece Fifty dollars,
Twenty-one to thirty cars ............... One hundred dollars,
Thirty-one to forty cars .......... One hundred and fifty dollars,
Forty-one to sixty cars ...............0.. Two hundred dollars,
Sixty-one to seventy cars...T wo hundred and twenty-five dollars,
Seventy-one cars and over ...... Two hundred and fifty dollars,

The commissioner of the revenue shall require the agent of any
railroad company furnishing transportation for such show or shows to
state under oath the total number of cars of every kind, whether belong-
ing to the show or to the railway company, used in the transportation
of any such show, and any agent of any railway company failing or
refusing to make such statement to the commissioner of the revenue shall
be fined not less than one hundred nor more than five hundred dollars.

109%. Circuses and carnivals at outside agricultural fairs, etc.—
That all traveling circuses, carnivals or shows giving performances in
the open air, or tents, outside of the enclosure of any and all agricultural
fair associations or corporations for one week previous to, or during the
week, or one week after the time in which the regular annual fairs of
such associations or corporations are fixed to be held, or are held, shall
pay a license tax of two hundred and fifty dollars for each performance,
in addition to the taxes now required by law; and the commissioner of
the revenue shall so assess them, and require payment thereof to the
county or city treasurer before allowing such performance.

For any violation of the provisions of this act the person violating
this act shall be fined five hundred dollars for each offense, before any
justice of the peace or court trying the case.

110. Hobby horse machines, merry go round, and other like
machines.—No person shall, without a license authorized by law, exhibit
and operate any machine known as hobby horse machine, merry go round,
ocean wave, ferris wheel, or other like machines, whether the same is
propelled by hand, horse, steam, electric or other power.

111. License to hobby horse machines, merry go round, and other
like machines.—Every person who operates a hobby horse machine,
merry go round, ocean wave, ferris wheel, or other like machines, 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.

111%. License to permanent parks for public amusement.—That
all owners and operators of permanent parks for public amusement,
which shall be open for the public for at least three months during each
year ; shall have the option of being exempted from the payment of the
licenses provided in sections ninety-eight, ninety-nine, one hundred and
five, one hundred and six, one hundred and seven, one hundred and nine,
one hundred and ten, one hundred and eleven, one hundred and twelve,
one hundred and twenty-two, one hundred and thirty-nine, of an act
approved April sixteenth, nineteen hundred and three, and amended by
an act approved February nineteenth, nineteen hundred and four, en-
titled an act to raise revenue for the support of the government and
public free schools, and pay the interest on the public debt, and provide
a special tax for pensions, as authorized by section one hundred and
eighty-nine of the Constitution, and in lieu thereof, upon the payment
of a special license tax of four hundred dollars for a period of four
months, and six hundred dollars for a period of eight months, and eight
hundred dollars for a period of one year, shall have the privilege of
doing any, or all of the things, set out in the above sections ninety-eight,
ninety-nine, one hundred and five, one hundred and six, one hundred
and seven, one hundred and nine, one hundred and ten, one hundred
and eleven, one hundred and twelve, one hundred and twenty-two, one
hundred and thirty-nine of said act, and shall be exempted from the
payment of the license taxes provided in said section.

112. License to public rooms and skating rinks.—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 ex-
hibit 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 thousand 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.

118. Public rooms.—No person shall, without a license authorized
by law, charge for the use of any house or room therein in 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. Wherever such charge is made, or com-
pensation 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 required 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 exhibition or per-
formance shall be construed to exempt the house from taxation as prop-
erty, 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.

113%. Soft drinks, manufacture, sale of, ete—That for the privi-
lege of selling soft drinks from a soda fountain in cities and towns of
two thousand or more inhabitants there shall be paid to the State an
annual license of five dollars for each fountain, and for the privilege of
selling soft drinks from soda fountains otherwise located, there shall
be paid an annual license tax of two and one-half dollars for each foun-
tain; and for the privilege of manufacturing otherwise than at soda
fountains, or for bottling soft drinks, there shall be paid the annual
license tax of fifteen dollars.

Soft drinks under this act shall include all of the drinks for which
liquor license is not required; provided, however, that nothing in this
act shall apply to the manufacture or sale of cider which is the pure
juice of the apple.

114. Attorneys, physicians and dentists—No person shall, without
a license authorized by law, practice as attorney at law, physician, sur-
geon, 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 physieian, 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
certificate from the president of the State board of medical examiners
or from the president of the State board of dental exaiiners, that such
person has passed a satisfactory examination 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 medi-
cine or surgery commenced the practice of medicine or surgery in this
State prior to the first day of January eighteen hundred and eighty-five,
which affidavit shall be subscribed and sworn to by such applicant. Any
person who shall make a false oath in such affidavit shall be deemed
guilty of perjury and liable to all the prescribed penalties therefor; pro-
vided, that persons who held license to practice dentistry in this Com-
monwealth on the twenty-eighth day of January, eighteen hundred and
ninety, and have complied with the requirements of section seventeen
hundred and seventy-four, shall not be required to have a certificate
from the president of the board of dental examiners when he applies fo1
a license; and provided, further, that nothing contained in this section
shall prevent any authorized physician or surgeon, or other person, from
extracting teeth from any one suffering from toothache.

115. An attorney at law; where he may practice.—Every at-
torney at law, in addition to being licensed, sworn and admitted to prose.
cute or defend actions or other proceedings in the courts of this Com-
monwealth, on the retainer of clients, shall obtain a revenue license;
and no person shall act as attorney at law or practice law in the courts
of this Commonwealth without a separate revenue license. A revenue
Jicense to practice law in any county or corporation shall authorize such
attorney to practice in all the courts of this State without additional
license. Any 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.

116. Licenses to attorneys at law.—Every attorney at law who
has been licensed for less than five years shall pay fifteen dollars; and on
attorneys who have been licensed and practiced for five years and more,
twenty-five dollars; provided, that no attorney at law shall be required
to pay more than fifteen dollars whose receipts are less than five hundred
dollars per annum.

117%. Dentists—No person shall practice as a dentist for compen-
sation without a revenue license, but a license granted to practice den-
tistry in any county or corporation shall authorize such dentist to prac-
tice throughout the Commonwealth. Any person violating any of the
provisions of this section, or who shall practice the profession of den-
tistry without having first obtained a revenue 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 compen-
sation for such services by action, suit, motion or warrant in any of the
courts of the Commonwealth. And any commissioner of the revenue
who shall grant a license to practice as a dentist to any person who shall
not have complied with the provisions of this section shall be deemed
guilty of a misdemeanor, and shall be subject to a fine of fifty dollars
for each offense.

118. Licenses of dentists.—Every dentist who has been licensed for
less than five years shall pay ten dollars, and every dentist who has been
licensed and practiced for five years and more shall pay fifteen dollars;
but in cities,and towns of five thousand inhabitants or more, the tax
or. dentists shall be twenty-five dollars; provided, that no dentist shall
be required to pay more than ten dollars whose receipts are less than
five hundred dollars per annum. Every dentist shall be licensed by the
commissioner of the revenue for the district or city wherein such dentist
has his regular and principal office.

118-a. Veterinary surgeons.—No person shall practice as a veteri-
nary surgeon for compensation without a license.

Any person violating any 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; pro-
vided, that nothing in this act shall be construed as requiring a license
tax of persons who confine their practice to castration, spaying or dis-
horning of live stock.

119. Venders of medicines, salves, liniments, ete.—No person shall
sell any patent, proprietary or domestic medicines, salve, liniment, or
compound of a like kind, or any spices, extracts, toilet articles or other
articles of like kind, unless he be a licensed merchant, whether he be the
manufacturer thereof or not, without a license. Any person selling any
patent, proprietary or domestic medicine, salve, liniment, or any com-
pound of like kind, or any spices, extracts, toilet articles or other articles
of 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.

120. License to venders of medicines, salves, liniments, etc.—
Every person who shall sell any patent, proprietary or domestic medicine,
salve, liniment or compound of the like kind, or any spices, extracts,
toilet articles and other articles of like kind, except a licensed merchant
at his regular place of business, shall pay a license tax of two hundred
and fifty dollars, which shall be the only license tax required of such
person for such privilege.

121. Daguerrean and photograph artists and their agents— Any
person who takes, or exposes, on plates, films or sensitized material, or
who develops or prints images of objects according to the invention of
the daguerreotype process, or who does any or all of these things, by
whatever name it may be known or called, shall be deemed a daguerreo-
type artist, and any person who shall canvass for any daguerrean artist,
or photographer, or shall act as the agent of such artist, or photographer
in transmitting pictures, daguerreotypes, or photographs, to other points
for the purpose of having them copied or enlarged, or colored, shall be
deemed a daguerrean artist’s agent or canvasser, and he shall be deemed
a daguerrean or photograph canvasser, whether he acts for himself or
for another, and every such artist or agent engaged in the business afore-
said, or as a canvasser therefor, shall obtain a license, and it shall be
unlawful so to engage without a license.

For every violation of this section the person offending shall pay a
fine of not less than fifty dollars, nor more than five hundred dollars.

Nothing in this act shall apply to amateur photographers who expose,
develop and finish their own work, and who do not part with the same
for compensation, and who do not receive any compensation for perform-
ing and of the processes herein set forth.

122. License of daguerrean and photograph artists and agents.—
Every person who shall engage in the business of a daguerrean or photo-
graph artist, agent or canvasser, shall pay for the privilege the sum
of ten dollars in a county or in a town of two thousand inhabitants or
under; and if in a city or town of more than two thousand, and less
than ten thousand inhabitants, he shall pay thirty dollars; and if in a
city of more than ten thousand and less than twenty thousand inhabi-
tants, he shall pay forty dollars; and if in a city of more than twenty
thousand inhabitants, he shall pay fifty dollars; and he shall pay the
additional sum of five dollars for each county or city in which he operates
other than that in which he has his regular place of business.

123. Stallions and jackasses——No person shall, without a license
authorized by law. let to mares, other than his own, for compensation,
any stallion or jackass. Every license to the owner of a stallion or jack-
ass shall specify the name of such stallion or jackass, if any name has
been given. A license to the owner of any such stallion or jackass, for
any county or corporation, shall be good for twelve months from its
date, and shall authorize the stallion or jackass to stand in any county
or city without an additional license. Any person violating the pro-
visions of this section shall pay a fine of not less than thirty dollars nor
more than fifty dollars for each offense.

124. Licenses to owners of stallions and jackasses.—For letting
to mares any stallion or jackass there shall be paid ten dollars.

125. License on bulls—Any person owning a bull or bulls in this
State may apply to the commissioner of the revenue of the district or
city in which he resides, for a special license for the privilege of letting
such bull or bulls to cows other than his own, which tax shall be for
the sum of two dollars and fifty cents on each bull so licensed.

Any person so obtaining said license shall have a lien on the get of
such bull so licensed for a 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 bulls.

126. Agents for renting houses.—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 license 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 each offense.

127%. Licenses to agents for renting houses.—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 privi-
lege of transacting such business.

128. Labor agents.—Any person who hires or contracts with lab-
orers, 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.

129. License to labor agents—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.

130. Persons operating laundries——Every 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 the country or in towns of
two thousand inhabitants or less, five dollars; and in towns and cities
of over two thousand and not over five thousand inhabitants, ten dollars;
and in towns and cities of over five thousand inhabitants, twenty-five
dollars; and if it be a hand laundry the amount to be paid for the privi-
lege shall be two dollars and fifty cents in the country, and in towns of
two thousand inhabitants or less, and in towns and cities of over two
thousand inhabitants and not over five thousand inhabitants, five dollars;
and in towns and cities of over five thousand inhabitants, ten dollars.
Any person who shall without a license conduct such business shall be
subject to a fine of not less than ten dollars 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 places
of business for laundry purposes.

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

132. Licenses for storage and impounding.—Every person who shall
keep for compensation any house, yard or lot for storage or wagon yard,
or other impounding, shall pay 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 exceeds thirty thousand, the amount.
to be paid shall be fifty dollars, and on every yard, wagon yard or lot,.
ten dollars, provided that nothing shall be charged for this privilege
when the compensation to the owner is less than fifty dollars per annum.

133. Livery stables—-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 proprietor, shall be deemed to keep a
livery stable; and no person shall, without a license authorized by law,.
keep a livery stable; but this section shall not be construed to prevent
the keeper of a licensed ordinary or house of private entertainment from
feeding the horses of travelers or guests stopping at such ordinary or
house of private entertainment. Any 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.

134. Licenses to livery stable keepers—Every person who shall
keep a livery stable in the country, and in towns of less than two thou-
sand 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 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,
for the privilege of running a single hack, carriage, cab or other vehicle
for carrying passengers for hire, shall pay ten dollars, except that a
license of two dollars and fifty cents only shall be imposed on persons
running such conveyances solely in the country or in towns of not more
than one thousand inhabitants. 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 in-
habitants, and in a town or city of two thousand or over two thousand
inhabitants, ten dollars. Every person for the privilege of running a
conveyance of any kind for transfer of baggage, freight, furniture or
other articles or merchandise in cities and towns of two thousand inhabi-
tants and over, shall pay for each one horse conveyance the sum of two
dollars and fifty cents, and for each conveyance of two horses or more,
the sum of five dollars on each conveyance.

135. Licenses to persons selling or offering to sell sewing machines
and accessories.—First. No manufacturer or other person, whether he
be licensed as a peddler, merchant or sample merchant, or not, shall can-
vass 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 offer-
ing 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
transacting such business, to grant such license, and such payment shall
be in lieu of any additional State, county, city or town license tax or
evy.

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
granted, 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
separate certificates for as many agents as he may desire to employ in
selling and offering to sell, or selling and delivering sewing machines
manufactured by him, and accessories to sewing machines upon the pay-
ment of five dollars into the State treasury for each certificate, and such
certificate shall state the name of the manufacturer, and shall entitle
such agent to sell, or offer to sell, or to sell and deliver, sewing machines
manufactured by such manufacturer and accessories to sewing machines,
throughout the Commonwealth, without the payment of any additional]
State, county, city or town tax or levy.

Any licensed merchant may sell, or offer to sell, or to sell and deliver,
at his regular place of business, under his merchant’s license, without
the payment of any additional State, county, city or town license tax
or levy, sewing machines purchased by him from any manufacturer of
such sewing machines who has taken out a license to sell sewing machines
of his manufacture, and accessories to sewing machines throughout the
Commonwealth; but such merchant, if he desire to sell, or offer to sell,
or to sell and deliver, at any place other than at his regular place of
business, the sewing machines purchased by him from a manufacturer
who has been licensed as hereinbefore provided, shall obtain a certificate
from the auditor of public accounts, and shall pay into the State treasury
therefor the sum of five dollars, and he shall also in like manner pay five
dollars for a certificate for each person in his employment engaged in
selling or offering to sell, or in selling and delivering, elsewhere than
at his regular place of business, the said sewing machines, and accessories
to sewing machines, and such payment shall be in lieu of any additional
State, county, city or town license tax or levy.

Any person other than a licensed merchant or manufacturer, may
sell, or offer to sell, or sell and deliver, throughout the Commonwealth
sewing machines purchased by him from any manufacture of such sewing
machines, who has taken out a license to sell sewing machines of his
manufacture, and accessories to sewing machines, throughout the Com-
monwealth; provided, he obtain a certificate from the auditor of public
accounts and pay into the treasury of the State the sum of five dollars,
and such payment shall be in lieu of any additional State, county, city
or town license tax or levy.

Third. Any person other than those licensed under the foregoing
section desiring the privilege of canvassing any county or city, for the
purpose of selling or offering to sell sewing machines and accessories,
shall apply to one of the commissioners of the revenue for such county
or city for such license; and upon the granting of such license, and the
payment of twenty dollars to the treasurer of such county or city, he
shall have the privilege of selling, offering to sell, and of selling and
delivering sewing machines and accessories of any manufacturer in such
county or city. Any such person so licensed may obtain the like privi-
lege in any other county or city upon the production to one of the com-
missioners of the revenue of such other county or city of his license to
sell as aforesaid, and upon the payment of the sum of ten dollars to
the treasurer of such other county or city. Such license shall be a per-
sonal privilege, and shall not be transferable; but no separate license
shall be required to be obtained by any person licensed under this section
in order to authorize such person to sell the said accessories of any
manufacturer.

Fourth. There shall be no abatement from the said 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 having obtained the license or certificate hereinbefore required,
shall be deemd guilty of misdemeanor, and upon conviction thereof,
shall be fined not less than one hundred dollars nor more than five hun-
dred 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 deal-
ing in second hand sewing machines of any manufacture which have
become second hand by having been sold and used in this State previous
to the passage of this act, or those which may become second hand
machines after having been sold under the provisions of this section.

136. Agents for the sale of manufactured implements or machines
by retail other than sewing machines.—Any person who shall sell, on
offer for sale, manufactured implements 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
license therefor. No such person shall, under his license as such, sell, or
offer to sell, such articles through the agency of another; but a separate
license shall be required for any agent or employee who may sell, or offer
to sell, such articles for another. For any violation of this section the
person offending shall pay a fine of not less than fifty dollars nor more
than one hundred dollars for each offense.

137. License to agents for the sale of manufactured implements
or machines by retail other than sewing machines.—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 additional
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 annual 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 agent, 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 or
city in which said tax shall be paid by such person on the capital so
employed by him in the manufacture of such articles or machines shall
be evidence of the fact of such payment.

138. License tax on ‘peddlers of manufactured implements and
machines other than sewing machines and on peddlers of cooking
stoves and ranges and clocks.—Every person engaged in peddling manu-
factured implements or machines, other than sewing machines, shall pay
for the privilege of transacting such business the sum of two hundred
dollars; and this shall give to such peddlers 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 in this
State, he shall pay an additional sum of one hundred dollars in each
county or city where he may 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 five hundred dollars and this shall give to such peddler 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, in any other county or city
of the State, he shall pay an additional sum of three hundred dollars in
each county or city where he may sell or offer to sell the same; provided,
that any person selling clocks, stoves and ranges under a merchant’s
license and delivering the same shall be deemed a peddler under the
provisions of this act and subject to the requirements and penalties here-
mbefore imposed.

140. License on dealers in pistols, dirks, or bowie knives.—No
person, firm or corporation, shall sell pistols, dirks or bowie knives with-
out 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 engaged in said
business, 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
license 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 guilty of a misdemeanor,
and, upon conviction thereof, shall be fined not less than twenty-five
dollars nor more than fifty dollars for each offense.

141. License tax upon gypsies, etc-—That a license tax of two
hundred dollars, which shall not be prorated, is hereby imposed on each
company of gypsies or other strolling company of persons who receive
reward for pretending to tell fortunes to be paid in each county where
such company shall offer to practice any of their craft. Any such com-
pany (and every member thereof) who shall practice, or offer to practice,
any of their craft without the payment of the license tax required by
this act, shall be punished by a fine of five hundred dollars.

The collection of the public revenue being affected, an emergency
is hereby declared to exist, and this act shall be in force from its passage.

All acts and parts of acts inconsistent with this act are hereby re-
pealed.

I, Jno. W. Williams, clerk of the house of delegates of Virginia, do
hereby certify that the session of the general assembly of Virginia at
which the acts of assembly herein: printed were enacted, adjourned sine
die on March nineteenth, nineteen hundred and fifteen.

JNO. W. WILLIAMS,
Clerk of the House of Delegates of Virginia.