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<br />quired to make a detailed written report under oath to the
<br />Commissioner of Revenue of the amount of sales on the first
<br />day of August, November, February and Nlay of each year
<br />for the three nionths preceding and pay the amount due on the
<br />dates mentioned and failure to do so shall be construed as do-
<br />ing business without a license, and those responsible therefor
<br />shall be guilty of a misdemeanor and shall be fined not less than
<br />.$2.50 nor more than $5 for each clay in default.
<br />11. Agents -Renting Houses.
<br />On every license to any person renting houses, farms, or
<br />other real estate, for compensation or profit the tax shall be
<br />twenty-five dollars ($25) .
<br />12. Agents -Sewing Machines.
<br />On every license to a person or firm, other than a regular
<br />licensed merchant or sewing machine agent, as provided in
<br />the Tax haws of Virginia, to sell or offer to sell or rent sewing
<br />machines and accessories, the tax shall be twenty-five dollars
<br />($25).
<br />It shall be the duty of the Commissioner of the Revenue to
<br />require of any person or firm selling or offering to sell sewing
<br />machines and accessories that the agent's certificate granted by
<br />the Auditor of the State, as provided for in the Tax haws of
<br />Virginia, shall be provided for his inspection.
<br />13. Architects.
<br />See § 14.
<br />14. Attorneys, Physicians, Dentists, Architects, Civil En-
<br />gineers, Surveyors, Opticians, Oculists, Veterinary
<br />Surgeons, and Conveyances, etc.
<br />The specific license tax on every resident or non-resident, at-
<br />torney-at-law, physician, dentist. architect, civil, mechanical or
<br />electrical engineer, surveyor, optician, oculist, veterinary sur-
<br />geon, osteopath, chiropractor, poropathay, manipulative sur-
<br />geon or any other pra_titioner of the art of healing having an
<br />office or carrying on business or practicin, their art or profes-
<br />sion in this city shall he twenty-five dollars ($25). All persons
<br />who for compensation shall furnish plans and specifications for
<br />the erection or improvement of buildings shall be deemed archi-
<br />tects and all persons who examine or measure the eyes for the
<br />purpose of fitting optical glasses to them shall be deemed op-
<br />ticians within the meaning of this section. No such license shall
<br />be issued for less than twenty-five dollars ($25).
<br />The specific license tax on every resident or non-resident
<br />conveyancer having an office or carrying on business in this city
<br />shall be twenty-five dollars ($25).
<br />All persons other than duly licensed attorneys -at -law, who.
<br />for compensation or reward, shall prepare deeds, contracts, wills
<br />or other writings, shall be deemed conveyancers.
<br />No license shall he issued to conveyancers for less than
<br />twenty-five dollars (S'25).
<br />15. Auctioneers -General.
<br />On every general auctioneer, forty dollars ($40), whether he
<br />receives any compensation for his service or not. Under this
<br />license a person may sell any goods, wares, merchandise, or
<br />other things, except real estate, horses and cattle, for the sale of
<br />which, by an auctioneer, a further license is elsewhere required.
<br />16. Auotionsers-Real Estate.
<br />On every real estate auctioneer the tax shall be forty dollars
<br />($40). whether he receives compensation or not. ']'his license
<br />covers only the right to sell real estate at auction, and ajyplie,
<br />to all sales of real estate except those made under a decree of
<br />court:
<br />17. Auction Sales.
<br />Every person or firm who shall bring into this city from
<br />any place beyond its limits a stock of goods of any kind and
<br />remain here temporarily selling the same, at wholesale or retail
<br />and either at public auction or privately, shall pay therefor a
<br />specific license tax of five hundred dollars ($500). Not trans-
<br />ferable. No pro rata.
<br />18. Auto Repair Shops.
<br />+ See § 54.
<br />181/2. Auto Washing Establishments.
<br />Where not run as part of a garage, auto repair shop or gaso-
<br />line filling station a license tax of $25 shall be charged,
<br />19. Baby Racks and Other Games.
<br />Every person conducting a baby rack, knife rack, or like
<br />game of chance not prohibited by law, shall pay on each game a
<br />specific license tax of twenty-five dollars ($25) per day, Not
<br />transferable.
<br />2 0. Bagatelle.
<br />On every license permitting a bagatelle table to be kept in
<br />this city, whether a charge is made for playing or not, where
<br />the public is invited, the tax shall be twenty-five dollars (S25)
<br />on each table.
<br />21. Bakers.
<br />Each person or firm conducting the business of baking shall
<br />pay a specific license tax of $25 per annum. Not transferable.
<br />No pro rata.
<br />22. Barbers.
<br />On every license to a barber the tax shall be $7.50 for each
<br />chair.
<br />23. Bill Posters.
<br />Each hill poster shall pay a license tax of forty dollars
<br />($40). All persons who post notices, bills and labels for com-
<br />pensation, shall be construed as bill posters. No pro rata. Any
<br />person taking out this license may have the privilege of distribut-
<br />ing advertisements as defined in section 2.
<br />24. Billiard or Pool.
<br />On every license to keep a billiard or pool saloon the tax
<br />shall be sixty-four dollars ($64) for one table, and an addi-
<br />tional tax of thirty-two dollars ($32) for the second table, and
<br />sixteen dollars ($16) additional for each table in excess of two.
<br />No license shall be issned without the written consent of the
<br />mayor.
<br />25. Blacksmith and Wheelwright Shops.
<br />('n every person or firm conducting a blacksmith shop the
<br />license tax shall be five dollars ($5) for the first anvil and two
<br />dollars and fifty cents ($2.50) for each additional anvil. On
<br />every person or firm conducting a wheelwright shop the tax
<br />shall be five dollars ($5).
<br />2 6. Bootblacks.
<br />For each chair or stand accommodating not more than one
<br />person the license shall be $2 and when a bench is used the li-
<br />cense shall be $2 for each pair of foot rests, for year or any
<br />Dart of year.
<br />27. Bottling Works.
<br />See §89.
<br />28. Bowling Saloon, Tenpin Alley, Boxball or Indoor
<br />Baseball.
<br />( `n every license permitting a bowling saloon, tenpin alley,
<br />boxball, or indoor baseball, to be kept in this city, whether a
<br />charge is made for playing or not, where the public is invited,
<br />the tax shall be twenty dollars ($20) for each alley or game.
<br />N,o pro rata.
<br />29. Brokers in Stocks, Bonds or Bills.
<br />On every license to a person or firm to conduct the business
<br />of stock, bond, note or bill broker the tax shall be fifty dollars
<br />($50.00).
<br />30. Building and Loan Associations.
<br />Specific license tax upon purely mutual companies, lending
<br />only to stockholders, and confining its business solely to the City
<br />or County in which organized and counties and cities immedi-
<br />ately contiguous thereto, $50.00.
<br />Specific license tax upon paid-up stock, or partially paid-up
<br />stock, to value of $25,000.00 or less, $7.5.00; and a further sum
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