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110 <br /> <br />7. AGENTS - NON-RESIDENT FERTILIZING COITANIES. <br /> <br />Every person acting as agent for the sale in this city of fertilizers manufactured <br /> <br />by non-resident fertilier companies, whether selling on commission or for other <br /> <br />consideration, shall pay a specific license tax of twenty-five dollars ($25) per <br /> <br />annum for each company represented. <br /> <br />8. AGENTS - REAL ESTATE OR LAND. <br /> <br />The license tax on real estate or land agents to do business in tris city shall be <br /> <br />fifty dollars ($50) and an additional tax of one-tenth of one per cent of gross _ <br /> <br />of sales; said additional tax shall be paid quarterly, and every person, firm or <br /> <br />corporation doing business under this section is hereby required to make a detailed <br /> <br />written report under the oath to the Commissioer of Revenue of the amount of sales <br /> <br />on the first day of Auhust, November, February and May of each year for the three _ <br /> <br />preceding and pay the amount due on the dates mentioned and failure to do so shall be <br /> <br />construed as doing business without a license, and shall be fined not less than <br /> <br />nor more than $50 for each day in default. <br /> <br />9. AGENTS - RENTING HOUSES. <br /> <br />On every license to any person renting house, farms, or other real estate, for <br /> <br />compensation or profit the tax shall be twenty-five dollars ($25). <br /> <br />10. AGENTS - SEWINGMACHINE. <br /> <br />On every license to a person or firm, other than a regular licenses merchant or <br /> <br />sewing machine agent, as provided in § 135 of the tax laws of Virginia, to sell or <br /> <br />offer for sale or rent sewing machines and accessories, the tax shall be twenty -five <br /> <br />dollars ($25). It shall be the duty of the Commissioner of the Revenue to require <br /> <br />of any person or firm selling or offering to sell sewing machines and accessories <br /> <br />that the agent's certificate granted by the auditor of the State, as provided for in <br /> <br />§ 135 of the tax Laws of Virginia, shall be produced for his inspection. <br /> <br />11. ATTORNEYS, PHYSICIANS, DENTISTS , ARCNITECTS, CIVIL ENGINEERS, SURVEYORS, OPTICIANS <br /> <br />OCCULISTS, VETNRINARY SURGEONS, AND CONVEYANCERS. <br /> <br />The specific license tax on every resident or non-resident attorney-at-law, <br /> <br />physician, dentist, architect, Civil engineer, surveyow,optician, occulist and veterinal <br /> <br />surgeon, having an office or carrying onbusinese in this city shall be twenty-five <br /> <br />dollars ($25). All persons who shall for compensation furnish plans and __ <br /> <br />for the erection or improvement of buildings shall be deemed architects, and all <br /> <br />persons who examine or measure the eyes dor the purpose of fitting optical glasses <br /> <br />to them shall be deemed opticians, within the meaning of this section no such _ <br /> <br />shall be issued for less than twenty-five dollars ($25), No Pro Rata. <br /> <br />The specific license tax on every resident or non-resident conveyancer havings <br /> <br />office or carrying on business in this city shall be twenty-five dollars ($25), <br /> <br />All persons other than duly licensed attorneys-at-law, who, for compensation or <br /> <br />reward, shall prepare deeds, contracts, wills, or other writings, shall be deemed convey- <br /> <br />ancers. No license shall be issued to conveyancers for lose than twenty-five dollars <br /> <br />($25) . No pro rata. <br /> <br />12. AUCTIONEERS - GENERAL. <br /> <br />On every auctioneer, forty dollars ($40) ,whether he receives any compensation for <br /> <br />his services or not. Under this licened a person may sell any goods, wares, merchan- <br /> <br />dise, or other things, except real estate, horses and cattle, for the sale of which, by <br /> <br />an auctioneer, a further license is elsewhere required. <br /> <br />13. AUCTIONEERS - REAL ESTATE. <br /> <br />On every real estate auctioneer the tax shall be forty dollars ($40),whether he <br /> <br />receives any compensation for his sergices or not. This license covers only the <br /> <br />right to sell real estate at auction, and applies to all sales of real estate except <br /> <br />those made under a decree of court. <br /> <br />14. AUCTIM SALES. <br /> <br />Every person or firm who shall bring into tris city from any point beyond its <br /> <br />limits a stock of goods of any kind and remain here temporarily selling the same, at <br /> <br />wholesale or retail and either at public auction or privately, shall pay, therefor a <br /> <br />specific license tax of five hundred dollars ($500). Not transferable. No pro rata <br /> <br />15. BABY RACKS AND OTHER GAMES. <br /> <br />Every person conducting a baby rack, knife rack, or like game of chance not prop_ <br /> <br />by law, shall pay on each game a specific license tax of ten dollars ($10) per month, <br /> <br />or thirty dollars ($30) per annum. Nottransferable. <br /> <br />16. BAGATELLE. <br /> <br />On every license permitting a bagatelle table to be kept in this city, whether a <br /> <br />charge is made for playing or not, where the public is invited, the tax shall be twenty- <br /> <br />five dollars ($25) on each table. <br /> <br />17. BAKERS. <br /> <br />Each person or firm conducting the business of baking shall pay a specific license <br /> <br />tax of $25. per annum. Not transferable. No pro rata. <br /> <br />18. BARBERS. <br /> <br />On every license to a barber the tax shall be $5. for each chair in excess of one. <br /> <br />19. BILL POSTERS. <br /> <br />Each bill poster shall pay a license tax of twenty dollars ($20) for one year. <br /> <br />All persons who post notices, bills and labels for compensation, shall be construced _ <br /> <br />bill posters. No pro rata. Any person taking out this license may have the privlege <br /> <br />of distributing advdrtisements as defined in section 1. <br /> <br />20. BILLIARD OR POOL. <br /> <br />On every license to keep a billiard or pool saloon the tax shall be sixty-four <br /> <br />dollars ($64) for one table and an additional tax of thrity-two dollars ($32) for <br /> <br />the second table, and sixteen dollars ($16) additional for each table in excess of _ <br /> <br />21. BLACKSMITH AND WHEELWRIGHT SHOPS. <br /> <br />On every person or firm conducting a blacksmith shop the license tax shall be five <br /> <br />dollars ($5) for the first anvil and two dollars and fifty cents ($2.50) for each <br /> <br />additional anvil. On every person or firm conducting a wheelwright shop the tax _ <br /> <br />be five dollars ($5). <br />