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![handle is hein.slavery/ssactsva0454 and id is 1 raw text is: Collection of Revenue. 7
CuAP. 3.-An ACT amending and reducing into one act, the several acts and
parts of acts concerning the taxes on licenses to keepers of ordinaries and
houses of priiato entertainment, to merchants, to vendue masters, to brokers,
to venders of lottery tickets, to hawkers and pedlars, to exhibitors of public
shows, on law process, on n-otarial seals, and certain other subjects.
[Passed March 7, 1834.]
I. Be it enacted by the general assembly, That it shall not be law- Merehants to ob-
ful for anyperson to sell goods, wares, merchandize, or other articlesof 16ao licenses.
foreign or domestic growth, production or manufacture, or both or
either, by wholesale or retail, on land, or on board of any vessel witLin
this commonwealth, unless he or she shall have paid the tax requir'ed
by law, and obtained a license according to the provisions of this
act; and any person failing or offending herein, for every such of- Penaltyforfailuro,
fence, shall forfeit and pay a sum equal to double the amount of the
tax, for the time being, imposed by law for such privilege, to be re- flow recoverable,
covered in any court having jurisdiction, by information or indict-
ment, or in any court of record of the county or corporation, after
ten days previous notice, by motion of the commissoner of the re-
venue of the district, or of the county or corporation, if there be
no districts, for the commonwealth, to the use of the literary fund;
or by motion of any person who will proceed therein, one half thereof
to the informer, and the other half to the commonwealth, for the
use of the literary fund.
2. Provided, That nothing herein contained shall be so construed tanufacturers
as to prevent any person from disposing of any goods, wares, mer- y disi(O of
It- ,.°r o J their lnacll-
chandize, or other articles of his or her own manufacture within tured a ticlev.
this commonwealth; nor to prevent any person from repairing
watches or other things, and thereby vending such materials as are
used by him or her in the operation; nor to prevent any person from
selling any kind of provisions or agricultural commodities, the growth
or production of this state, or any of the United States; nor to prevent Frmer,, &c. may
any plainer or farmer from selling salt, iron, steel, tea, sugar, cof- 11 witbout li-
, ., susur, .o,-enas article3 par-
fee, molasses, spices or gypsum, to his or her neighbors, when such chagcdaj return
#rtieles are purchased as a return load for his or her produce, or I°1
,other property taken to market ; nor to prevent the officers or trus- Text books may
tees of any seminary of learning from selling such text books as bf sld bytrusemis.
they may have purchased or imported, to the students of such se-
minary; nor shall it be necessary, in any such cases, to pay a tax
or obtaiV a license.
3. Nothing in the foregoing proviso contained shall be so con- Exermption not to
strued as to exempt any person, not having procured an ordinary iquors wi.tout h-
license and certificate, from the fines, penalties and prosecutions censo.
prescribed and imposed by law for selling by retail, any wine, rum
or brandy, or other ardent spirits, or a mixture thereof, to be drank
in or at the place where it shall be sold, or in any booth, arbour, or
stall; nor to authorize any person to sell by retail any of such li-
quors as aforesaid, not to be drank in or at the place where it shall
be sold, or in any booth, arbour or stall; and any person, other than
such as are hereinafter excepted, who shall, otherwise than is here-
inafter expressly provided, sell by retail any of such liquors as afore-
said, not to be drank in or at the place where it shall be sold, or in
any booth, arbour or stall, shall, for every such offence, be subject
to a like penalty as is imposed by law for failing to obtain a retail
merchant's license, to be recovered, in all respects, in the same
manner.](ViewImageLocal?handle=hein.slavery/ssactsva0454&div=1&collection=&method=preview&ext=.png&size=3)