700 



VIRGINIA. 



liquors, or any mixture thereof, in the presence of the 

 purchaser or person to whom it is delivered, to turn 

 the crank of the proper register until the bell has 

 struck once, and the indicator on its dial has moved 

 one point or number for each drink sold by him. The 

 true intent and meaning of this section is that, in the 

 case of a retail dealer, the sale of each pint, or frac- 

 tion thereof, shall constitute the unit or basis of tax- 

 ation, and in the case of a bar-room keeper the sale 

 of every drink shall be the unit or basis of taxation ; 

 and in the former case the bell shall be struck once, 

 and the indicator on the dial moved one unit for every 

 half pint, or fraction thereof, sold ; and in the latter 

 case, the bell is to be struck once, and the indicator 

 moved one unit for every drink sold ; that is to say, 



for the sale of a half pint or less the retail dealer 

 shall register one number on the dial, in the manner 

 above required ; for the sale of a quantity in excess 

 of a half pint and less than a pint, he shall register 

 two units ; for the sale of a quantity in excess of a 

 pint and less than a pint and a half, he shall register 

 three units, and in the same ratio for each hall' pint 

 sold, multiple, or fraction thereof, up to and includ- 

 ing one gallon, he shall register one unit. 



The following table is appended for the bet- 

 ter illustration of the scale of assessment to be 

 used by officers acting under the provisions of 

 this section: 



The law provides that any licensed retail or 

 bar-room liquor dealer, for every willful failure 

 to perform any of the duties required of him 

 under the provisions of section 5, above 

 quoted, shall be deemed guilty of a misde- 

 meanor, and, on conviction, shall be fined not 

 less than twenty nor more than one hundred 

 dollars, one-third to go to the informer,, for 

 which such dealer and his sareties shall be liable 

 on his bond ; and on conviction for a second 

 violation he shall forfeit his license, which shall 

 not be renewed for one year. 



The specific license tax on retail or bar-room 

 liquor dealers, and the manner of paying it, are 

 prescribed as follows by section 7: 



7. The specific license tax on a retail liquor dealer 

 shall be paid by him semi-annually, in advance, one 

 half at the time his license is granted, and the other 

 half at the expiration of six months, and shall be as 

 follows : In the country or in towns of two thousand 

 inhabitants or less, the tax shall be $50: provided 

 that in the country or in towns of two thousand in- 

 habitants or less, whenever the tax realized from the 

 liquor register during the year amounts to $25, the 

 specific license tax shall be $25; and in towns of 

 over two thousand inhabitants, whenever the tax 

 realized from the said liquor register during the year 

 amounts to $50, the specific license tax shall be $50 ; 

 and if the dealer shall desire the privilege of selling 

 both as a retail dealer and a bar-room dealer, he may 

 do so upon the payment of $75, if in the country or 

 town of two thousand inhabitants or less ; and in 

 towns of more than two thousand inhabitants, upon 

 the payment of $150 : provided that in the country 

 or towns of two thousand inhabitants or less, when- 

 ever the tax realized from the liquor register, herein- 

 before mentioned, during the year amounts to the 

 sum of $37.50, the specific tax shall be $37.50; and 

 in towns of more than two thousand inhabitants, 

 whenever the tax realized from the said liquor regis- 

 ter during the year amounts to $75, the specific tax 

 shall be $75. Each retail dealer, and bar-room 

 dealer, and ordinary keeper, shall, at the time the 

 registers are fixed in his place of business, pay to 

 the treasurer of his city or county, upon the certifi- 

 cate of the commissioner of the revenue, the sum of 

 $10 for the use of each register so fixed in his place 



of business. And in addition to the tax hereinbe- 

 fore imposed, each bar-room deader and ordinary 

 keeper shall pay an amount equal to two and a half 

 cents upon each drink of wine or alcoholic liquorj or 

 mixture thereof, and one-half cent upon each drink 

 of malt liquor sold by him. And each retail liquor 

 dealer shall, in addition to the specific license tax 

 hereinbefore imposed^ pay a sum equal to two and 

 a half cents upon eacn half pint, or fractional part 

 thereof, of wine or alcoholic liquor, or mixture there- 

 of, sold by him ; and on amounts in excess of one- 

 half pint, up to and including one pint, five cents : 

 on more than one pint, up to and including one and 

 a half pint, seven and a half cents : on more than 

 one and a half pint, up to and including two pints, 

 10 cents ; on four pints or one-half gallon, 20 cents ; 

 on one gallon, 40 cents ; and on each gallon in ex- 

 cess of one, up to and including five gallons, 10 cents 

 per gallon ; and one-half cent for each half pint, or 

 fractional part thereof, of malt liquor sold by him ; 

 which sum, so ascertained, shall be paid by him at 

 such time and in such manner as is prescribed in 

 the next succeeding section. And it shall be the 

 duty of every retail liquor dealer to keep a book, as 

 prescribed in the llth section of this act, in which he 

 shall keep a record of all liquors sold by him, in 

 quantities of more than one gallon, showing the 

 names of the persons to whom sold, the day of sale, 

 and number of gallons, and so forth, as prescribed 

 in section 11 of this act : provided that nothing in 

 this section shall be construed as requiring the pay- 

 ment of more than one specific tax by the keeper of 

 an ordinary. 



It is made the duty of the commissioners of 

 the several counties, cities, and towns, to visit 

 monthly the places of business of all licensed 

 retail and bar-room liquor dealers, to examine 

 the registers, to keep a record of the liquors 

 sold, and the revenue accrued, and to report 

 to the auditor of public accounts and the treas- 

 urer of the county or corporation. On receipt 

 of such certificate it becomes the duty of the 

 treasurer to collect the tax with which each 

 dealer is charged. 



Wholesale liquor dealers are licensed in the 

 manner prescribed for retail and bar-room 

 dealers, and may, in addition to the wholesale 



