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license be legal or valid unless and until notice in writing of such transfer shall have been given to the Co,vmissioner of the Revenue, and he s~hall have approved sild transfer in v~iting on the said license and said ho.rice shall state the time of the transfer and the place of the business and the nmme of the person to whom transferred ~ nor shall the transfer of said license be valid or effective until the serm-ioe charge of $1.00 bas been paid by the licensee and receipt of such payment shall be sho~ on the certificate of transfer. Only that part of a license based on gross r~ceipts, as de- fined in Section 21, that is in excess of ~oss receipts of transfer fbr that part of the year he has prosecuted business under such license shall be t-remsferrable. The: person to whom such license is being trans- ferred shall pay the additior~t estimated license tax to the end of the license year~ or an amotunt sufficient to r,~ke the minimtnm cost of license as provided in this ordinmnce~ whichever is the greater. ?ne CommAssioner of the Revenue sb~!l keep a record of such transfers and shall Submit a n~tice of each such transfer to the License Ir~pector. Any person tra~nsferring or atte~m~ting to transfer any license contrsi~%' to the provisions of this section sbal! be fined not less t?mn $10.00 nor more tb~an $50.00. Section 18. Rules of Construction and Collection of License Taxes: As to all ~'questions" in regard to the duty ar~ conduct of officers of the city in collecting and enforci~ the taxes herein im- posed, and in regard ~o questions of constr~ction, and for definitions of term~ used in this ordinance, and the rules and regulations appli- cable to puttirg the s~r,~ in operation, reference is hereby made to Title 58, Cede of Virgirzia, 1950~ as mmended, pertaining to the assessment, levy and collection of taxes for the current year, or to so ~.ch thereof as is applicable to this ordir~nce and is r~ot inconsistent with it and the general ordinances of the city; and for the conduct and guidance of the officers of the city and other parties affected by this ordinance, and for fixir~ their pod,mrs, rights, duties and obligations the provi- sions of said laws, so far as applicable, s_~e her&oy adopted, without being specifically herein quoted. Section 19. Interrogatories of Applicmnt for License: As one of the means of a~certai~ the amount of any license tax, the Co.v~.~ssioner of the Revenue or any duly sworn deputy may pro- pound interrogatories to such applicant mhd use such other evidence as -8-