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An Act making Appropriations for Deficiency in former Appropriations, and for defraying Expenses of the General Assembly and Convention now in session 1861 20 (1861.1)

handle is hein.slavery/ssactsva0763 and id is 1 raw text is: APPROPRIATIONS.

tOrs might be otherwise construed, shall b construed according to
the provisions of this section : provided, that no person shall 1)e re-
quired to tako out a license or pay any tax for the privilege of buy-
ing his neighbors' produce to take out of the county in his own vessel
or other conveyance to market, or for selling the same.
Inowtaxonsplos  76. Merchant tailors and all other persons manufacturing any
of merchant tat.
lor, and others production or material, the sale of which would be prohibited with-
to bo asacrtained out a license, shall only be charged so much tax on the sales as the
value of the materials sold would bear to the whole value of the
manufactured articles, to be ascertained upon the oath of the person
as in other cases.
flaw license to  77. A license to manufacture porter, ale and beer, or either of
sell Malt liquors them, may be granted by the commissioner of the revenue, as in
granted     other cases, without any previous certificate or order of the court;
but a license to sell the same, or any of them, shall be granted in
the same manner, and under the same certificates and restrictions as
are required and imposed for a license to sell ardent spirits.
Whnt not to bo  78. No change in the name of any firm of merchants, commission
con sidered as
commencing  morehants, sample merchants, merchant tailors, auctioneers, or any
business    other persons, who are taxed upon the amount of business or sales
of the preceding year, nor the taking into the firm of a new partner,
nor the withdrawal of one or more of the firm, shtall be considered
as commencing, so as to allow, on that account, the payment only of
the specific tax imposed by law for the privilege granted; but if any
one of the parties remain in the firm either as a general or special
partner or otherwise in interest, to be ascertained upon the oath of
the party to whom the license is granted, the business shall be re-
garded as continuing.
P'art of Code  79. That chapter '10 of the Code, edition of 1860, be and the
repealed    sane is hereby repealed so far as the saite is not herein before
re-enacted.
Commencoment  80. This act shall be in force from its passage.
CThAr. 2.-An ACT making Ap propriations for Deficiency in former Appro-
priations, and for defraying Expenses of the General Assembly and Con-
vention now in session.
Passed April 1, 1861.
What appro-    1. Be it enacted by the general assembly, that thte publie taxes
pratod     and arrears of taxes due prior to the first day of Octoter eighteen
hundred and sixty-one, and not otherwise appropriated, and of all
other branches of revetie, and all public moneys, whether borrowed
or not, not otherwise appropriated by law, which shall come into the

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