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or retailers, and at the same time of such sale or exposure for sale, shall deliver, or offer to deliver, the goods, wares, or merchandise to the buyer, and any delivery made on the day of sale shall be construed as equivalent to delivery at the time of sale. Every person, firm or corporation claiming exemption from the provision of this subsection on the ground that he or it is delivering goods, wares, or merchandise previously sold to the customer, shall, upon request of any police, tax or revenue officer, furnish evidence of his or its claim other ' than his or its mere statement, which evidence may be an invoice or signed order describing the goods, wares or mer- chandise involved, and the amount and price thereof, and failure to furnish such evidence shall be sufficient ground for charging the person operating the vehicle with a violation of this subsection; and in any prosecution for a violation of this subsection, the claim aforesaid must be corroborated by satisfactory evidence. 91. Physicians. See § 14. 92. Planing Mill and Sash, Blind and Door Factory. On every license to a person or firm conducting a planing mill, the tax shall be fifty dollars ($50). On every person or firm carrying on a sash, blind and door factory, the tax shall be thirty-five dollars ($35). But if a person or firm conduct a sash, door and blind fac- tory in combination with a planing mill, the tax shall be seventy-five dollars ($75). 93. Plumbers. On every license to a plumber the tax shall be twenty-five dollars ($25). This section shall apply to all persons, firms or corporations who do plumbing, gas -fitting, steam and hot water heating. 1'71 94. Printing Office --Job. On every license to a person, firm or corporation to con- duct a job printing office the tax shall be twenty-five dollars ($25). 95. Private Bankers. Every person, firm or corporation conducting the business of private banker as defined by the State Tax Laws, shall pay a license tax of $100 per year. 96. Publishers. On every non-resident person, firm or corporation publish- ing a city directory, book, pamphlet, fire alarm or telephone directory, theatrical program, display card, desk blotter, hotel register or any other medium or device, other than reg- ular newspapers or periodicals entered at the Charlottseville post -office as second class matter, used or employed for ad- vertising matter of any kind other than that of the person, firm or corporation issuing the same, shall pay a special li- cense tax of twenty-five dollars ($25). 97. Restaurants. Any person who shall cook, or otherwise furnish for compensation, diet or refreshments of any kind, for casual visitors at his house, for consumption therein, and who does not furnish lodging to such person, and who is not the keep- er of a hotel, shall be deemed to keep a restaurant. Any person who shall sell soft drinks from a soda fountain shall also be deemed to keep a restaurant. Every person who shall keep a restaurant within the meaning of this section shall pay for the privilege an annual license tax of $20.00, plus an additional tax in each case at the rate of 60c for $100.00 on all purchases made by him during the next preceding calendar year, in excess of $1,000. The license tax on every restaurant keeper beginning business shall be $20.00 plus additional tax in each case at the rate of 60c per $100.00 on all purchases in excess of $1,000.00 which it is estimated he will make from the time he commences business to the following May 1st. The word "purchases", as used in this Section, shall be construed to mean all goods, wares, merchandise, products and material bought for the purpose of sale, whether in the form in which the same are bought, or in a changed form, or for the purpose of preparing food or beverages for sale, in such restaurant and/or soft drink business. The word "pur- chases", as used in this Section, shall not be construed to in- clude equipment or capital outlays. Every restaurant keeper shall keep accurate records of all purchases and from whom made, which record shall at all times be open to inspection by the Commissioner of Revenue of this City. 98. Shoemakers. On every person or firm conducting a shop for the repair or manufacturing of shoes, boots, etc., the license tax shall be $2.50 for each bench without machine; with machine $10 for each bench and operator. 99. Shooting Gallery. On every license to keep a shooting gallery, the tax shall be $10.00 a month. 100. Shows, Circuses, etc. On a circus, menagerie, tent show, or other such like ex- hibition or performance, within the corporate limits of the city, whether combined or separate, the license tax shall be one hundred and fifty dollars ($150.00) for the first per- formance or exhibition, and fifty dollars ($50.00) for each additional performance or exhibition. On a side show attached to or exhibiting with any circus, menagerie, tent show or other such like exhibition or per- formance within the corporate limits of the city, the license tax shall be twenty dollars ($20.00) for each performance or exhibition. No license shall be issued to any circus, menagerie, tent show, or other such like exhibition or performance unless and until the price of admissions and of seats shall have been previously generally published. If a show or other performance is conducted in connec- tion with and as an inducement for the sale of merchandise there shall be charged a license tax of $25.00 per day wheth- er an admission is charged or not. On every circus, menagerie, tent show, or other like ex- hibition or performance outside of the City limits but with- in one mile of the City limits, there shall be a license of $50.00 per day, which license is charged for the purpose of affording police protection. 101. Silks -Manufacture. Each person, firm or corporation manufacturing Silks shall pay a specific license of $75.00 per annum. Every person, firm or corporation violating any provision ' of this subsection shall be guilty of a misdemeanor, and, upon conviction, shall be fined not less than twenty-five nor more than one hundred dollars for each offense, and each day's violation of any provision of this subsection shall be deemed a separate offense. 90. (c) PeddlersProducers Tag. 1. No city license shall be required of peddlers of ice, wood, meat, milk, butter, eggs, poultry, fish, oysters, game, vegetables, fruits, or other family supplies of a perishable nature grown or produced by them and not purchased by them for sale. 2. But every such peddler of family supplies of a perish- able nature grown or produced by him and not purchased by him for sale shall on or before January first of each year file with the Commissioner of Revenue of this city a certifi- cate under oath in which shall be given the name and post office address of the applicant, the location of the land on which the family supplies of a perishable nature are pro- duced, or are to be produced, whether the applicant is the owner thereof, or renter, and in the latter case, the name of the landlord or owner and the time from which and to which the lease is to run. 3. Upon. receipt of such certificate and such other evi- dence under oath as may be sufficient to establish the fact that the applicant is entitled to the certificate, the Com- missioner of Revenue shall furnish to such peddler a tag suitable to be displayed on his vehicle, on which tag shall be printed "City of Charlottesville Producer No. ...... ......... " to- gether with the year for which issued, which tag such pro- ducer or grower shall display conspicuously on his vehicle in a iposition that can be easily read at all times while such producer or grower is engaged in peddling within this city. The Commissioner of the Revenue may administer the oaths required by this subsection. 4. Any officer charged with the enforcement of the li- cense ordinances of this city may at any time question any peddler claiming exemption from city license taxation and may require of such peddler an affidavit in support of any claim made by such peddler that the produce then in or on his vehicle was grown or produced by him. 5. The word "peddler" or "peddlers", as used in this sub -section shall be construed as including their bona fide employees. 6. Any peddler failing to display such tag in violation of this sub -section, or making any false statement in the certificate or affidavit aforesaid, or by permitting the tag obtained by him to be used in the sale of any family supplies of a perishable nature not grown or produced by him, shall upon conviction, be fined not less than five dollars nor more than twenty-five dollars for each offense, and upon failure to pay the said fine shall be confined in the city jail for not less than ten days nor more than thirty days. 91. Physicians. See § 14. 92. Planing Mill and Sash, Blind and Door Factory. On every license to a person or firm conducting a planing mill, the tax shall be fifty dollars ($50). On every person or firm carrying on a sash, blind and door factory, the tax shall be thirty-five dollars ($35). But if a person or firm conduct a sash, door and blind fac- tory in combination with a planing mill, the tax shall be seventy-five dollars ($75). 93. Plumbers. On every license to a plumber the tax shall be twenty-five dollars ($25). This section shall apply to all persons, firms or corporations who do plumbing, gas -fitting, steam and hot water heating. 1'71 94. Printing Office --Job. On every license to a person, firm or corporation to con- duct a job printing office the tax shall be twenty-five dollars ($25). 95. Private Bankers. Every person, firm or corporation conducting the business of private banker as defined by the State Tax Laws, shall pay a license tax of $100 per year. 96. Publishers. On every non-resident person, firm or corporation publish- ing a city directory, book, pamphlet, fire alarm or telephone directory, theatrical program, display card, desk blotter, hotel register or any other medium or device, other than reg- ular newspapers or periodicals entered at the Charlottseville post -office as second class matter, used or employed for ad- vertising matter of any kind other than that of the person, firm or corporation issuing the same, shall pay a special li- cense tax of twenty-five dollars ($25). 97. Restaurants. Any person who shall cook, or otherwise furnish for compensation, diet or refreshments of any kind, for casual visitors at his house, for consumption therein, and who does not furnish lodging to such person, and who is not the keep- er of a hotel, shall be deemed to keep a restaurant. Any person who shall sell soft drinks from a soda fountain shall also be deemed to keep a restaurant. Every person who shall keep a restaurant within the meaning of this section shall pay for the privilege an annual license tax of $20.00, plus an additional tax in each case at the rate of 60c for $100.00 on all purchases made by him during the next preceding calendar year, in excess of $1,000. The license tax on every restaurant keeper beginning business shall be $20.00 plus additional tax in each case at the rate of 60c per $100.00 on all purchases in excess of $1,000.00 which it is estimated he will make from the time he commences business to the following May 1st. The word "purchases", as used in this Section, shall be construed to mean all goods, wares, merchandise, products and material bought for the purpose of sale, whether in the form in which the same are bought, or in a changed form, or for the purpose of preparing food or beverages for sale, in such restaurant and/or soft drink business. The word "pur- chases", as used in this Section, shall not be construed to in- clude equipment or capital outlays. Every restaurant keeper shall keep accurate records of all purchases and from whom made, which record shall at all times be open to inspection by the Commissioner of Revenue of this City. 98. Shoemakers. On every person or firm conducting a shop for the repair or manufacturing of shoes, boots, etc., the license tax shall be $2.50 for each bench without machine; with machine $10 for each bench and operator. 99. Shooting Gallery. On every license to keep a shooting gallery, the tax shall be $10.00 a month. 100. Shows, Circuses, etc. On a circus, menagerie, tent show, or other such like ex- hibition or performance, within the corporate limits of the city, whether combined or separate, the license tax shall be one hundred and fifty dollars ($150.00) for the first per- formance or exhibition, and fifty dollars ($50.00) for each additional performance or exhibition. On a side show attached to or exhibiting with any circus, menagerie, tent show or other such like exhibition or per- formance within the corporate limits of the city, the license tax shall be twenty dollars ($20.00) for each performance or exhibition. No license shall be issued to any circus, menagerie, tent show, or other such like exhibition or performance unless and until the price of admissions and of seats shall have been previously generally published. If a show or other performance is conducted in connec- tion with and as an inducement for the sale of merchandise there shall be charged a license tax of $25.00 per day wheth- er an admission is charged or not. On every circus, menagerie, tent show, or other like ex- hibition or performance outside of the City limits but with- in one mile of the City limits, there shall be a license of $50.00 per day, which license is charged for the purpose of affording police protection. 101. Silks -Manufacture. Each person, firm or corporation manufacturing Silks shall pay a specific license of $75.00 per annum.