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No license shall be issued hereunder unless and until there is exhibited to the Co~nissioner of the Revenue a license to engage in such business i~sued by the proper court. 'Nothing in this section shall be construed to exempt any employee of such dealer acting as a canvasser from the payment of the canvasserts license'tax. - Section 70. Livery Stable: The license tax on every person for the purpose of keeping a livery stable in the City of Portsmouth shall be $120oO~and the term "livery stable" shall be construed to embrace in addition to its usual~ significance, every stable from which ho~ses or vehicles are hired out for transfer or conveyance of passengers or baggage. · Section 71. Loan Companies: (a) Every person other than banks, bankers, pm~ brokers, credit unions, and those hereinafter set forth in this section, .engaged in the business of purchasing salaries or of lending money with or without security or endorsement, shall pay a license tax Of $500.00. (b) Every person in the business of lending money on the Morris or other similar plans, at the legal rate of interest, where the'- paid-in capital, surplus and undivided profits of such person at the close of the previous calendar year were $10,000.00 or less, shall pay a license tax of $150.00~ and where said paid-in capital, surplus and undivided profits were in excess of $10,000.00, shall pay the further sum of $2.50 per $i,000.00 on all such paid-in capital, surplus and undivided profits, in excess of said $10,000.00. (c) Every person engaged in the business of lending money under the provisions of the State Uniform Small Loan Act shall pay a license tax of $500.00 and one (1) per centum of gross receipts of such business during the preceding calendar year in excess of $175,000.00, excluding repayments of principal. (d) Every person other than banks and bankers or who is licensed under the Virginia Small Loan Law, engaged in the business of lending money to others for the purchase of motor vehicles, refriger- ators, radios, oil or gas burners, electrical appliances, household furniture or equipment, or any other goods or chattels, whether new or used, secured by a lien on such goods or chattels or paying the purchase price of any goods or chattels for the buyer and securing the sum so paid by a lien on the sume, or by the purchase from a dealer of con- ditionai sales contracts or chattel mortgages~ and the notes or other obligations, if any, secured thereby~ or in any other manner or by any other method financing in whole or in part, the purchase of such goods or chattels by or for others; and every person, other than a person licensed under the Virginia Small Loan Law~ engaged in the business of tend~mg money tO others secured by lien on such g~ods or chattels~ -24~ ............