VIRGINIA. 



761 



license, obtain a license to sell by retail. Under formity and equality in the license tax. 

 a license to sell by wholesale, the dealer is not meant," said the Court, " that the 1 



'It is 



, theLegisla- 



allowed to sell only in quantities of five gallons ture may apply one system of taxation as a 

 or upward ; and under a license to sell by re- permanent revenue measure in one part of the 

 tail, in addition to wholesale, he is allowed to State, and another system in another part of 

 sell in quantities of one gallon or more. The the State. Such legislation would constitute 

 specific tax to be paid at the time the license at best but arbitrary exactions under the forms 

 is granted is, in the case of the wholesale of taxation. But when a new and important 

 dealer, $150 ; and for 

 the additional privilege 

 of selling by retail, he 

 is required to pay $100 

 more, and the further 

 sum of 40 cents on ev- 

 ery sale of one gallon, 

 and 10 cents a gallon 

 on each gallon in ex- 

 cess of one up to and 

 including five gallons. 

 The dealer is required 

 to keep a record of 

 all alcoholic liquors so 

 sold by him in quanti- 

 ties of more than one 

 gallon, in a separate 

 book for that purpose, 

 showing the names of 

 persons to whom sold, 

 the day of sale, and 

 the number of gallons. 

 This record is to be 

 open to the inspection 

 of commissioners of 



the revenue or tax-collector. Any dealer who 

 shall fail to comply with the above require- 

 ments, or who shall make a false or fraudulent 

 entry or return in the book or report which 

 he is required to keep, is liable to a fine of not 

 less than $200 nor more than $1,000 ; and for 

 a second offense, shall in addition forfeit his 

 license. The law also imposes a license tax on 

 manufacturers and distillers. 



In September the Moffett register was put 

 in operation in all the principal saloons of Rich- 

 mond, and subsequently it was put in use in 

 other cities and towns. It is estimated that 

 the Commonwealth will derive a revenue of 

 about $500,000 a year from the operation of 

 this law. 



The Supreme Court of Appeals has affirmed 

 the constitutionality of that provision of the 

 Moffett Register Law which requires that " the 

 cities of the Commonwealth shall first be sup- 

 plied " with registers. It was contended that 

 this was an invidious and unjust discrimination 



WASHINGTON AND LEE UNIVERSITY, LEXINGTON. 



revenue system is adopted, and put into execu- 

 tion, which is but an experiment, a large dis- 

 cretion must be left to the legislative depart- 

 ment as to the mode and manner of assessment 

 and collection of the tax." 



The Conservative (Democratic) party met in 

 Richmond, August 8th, and continued in ses- 

 sion several days. The following platform was 

 adopted : 



Whereas the good people of the State of Virginia, 

 represented by the Conservative party, have been 

 greatly concerned and agitated by representations 

 and misrepresentations as to what would be the 

 probable action of this Convention upon the subject 

 of the State debt, and it has become vitally impor- 

 tant to the preservation of the integrity and harmony 

 of the party that an authoritative expression of opin- 

 ion should be promulgated upon that question j and 

 whereas the future welfare, power, and prosperity of 



this Commonwealth depend upon the continued ex- 

 istence and cohesion of the Conservative party : 

 Now, therefore, be it resolved by the Conservative 

 party of Virginia, in Convention assembled 



1. While the Conservative party, true to the past 



against the city liquor dealers, and in favor of glorious history of Virginia, and proud of her good 

 the country dealers, and that its effect was to mime and fame among the nations of the earth, 

 impose upon the former a new and burdensome w ld 8corn to repudiate her just obligat .ns, an< 

 JT, , i_. i .1 i .1 are resolved to preserve inviolate tlie public luitn 



system of taxation, from which the latter were ^credit, yet we cannot but view with concern and 

 wholly exempt for a considerable period, thus anx iety the accumulation of our financial difficulties 

 violating the rule which secures equality and and the increasing weight of our public debt. We. 

 uniformity of taxation upon all engaged in the therefore, earnestly urge upon the Lcgn 

 sima business The Coiirt rnlpcl thftt it was executive branches of the government the iim'ortai 

 same Business, ine ^ourt ruled tnat ic was R . t and honora bi e means of bringing 



impossible to put registers in operation in every about a 8 n ft aj us tment of the obligations of the Corn- 

 county of the State at the same time; and that monwealth which will bring the paymont of interest 

 thp Legislature had never attempted exact uni- upon our indebtedness within the resources < 



