°' 255
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<br />April 26, 1921
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<br />Each private automobile, a flat tax of $1. O0,and 20 cents per horse power.
<br />Each motorcycle, $6.00.
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<br /> Each jitney with seating capacity of 6 or less, $3~.00; more than 6 but no~
<br />$41.00; over lC, $51.O0, Pm~rties operating jitneys can not use the same as "For
<br />mobiles" and must display~sign showing route.
<br />
<br />over lC,
<br />Hir~ Auto-
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<br /> On each resident or non-resident automobile van or ~ruc~, public or private, one ton or
<br />less, $21.00; over one ~on but not over three tons, $36.00; over zhree tons, $51.00.
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<br /> Each resident or non-resident carriage used as a public hack or for other business pur-
<br />poses, $21.00.
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<br /> Each resident or non-resident hearse, $21.00.
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<br /> Each cart, truck or wagon, public or private, single, ~16.00~ double, $21.00.
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<br /> Each resident or non-resident baker or confectionery wagon or ca~t, $31.00 for the first
<br />of said wagons or carts, and ~16.00 ex~ra for each suOsequent one, with the privilege to ~ell
<br />goods therefrom.
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<br />Each private owned horse and buggy, or horse and carriage, $6.00.
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<br /> The foregoing sections to ~oply to every cart, t:mck, wa~on, automobile, automobile va~
<br />or ~uck, or hack used for conveying or hauling merchandise, for hire or not (excepting such
<br />as are used exclusively for domestic or farm purposes), ~nd no vehicle shall be used in the
<br />C~ty for hmul$ng, dzrec~ly or zndzrectly, for the purpose of evading the aforesaid tax, but
<br />any person may obtain a special license to haul his own goods or other articles ~br his trade
<br />or business without subjecting his Wagon, tea~n or vehicle to be h~red Oy others, in which case
<br />the Commissioner of the Revenue is authorized to grant him a speozal license therefor upon the
<br />payment of aforesaid tax.
<br />
<br />The license tax in this section shall be in addition to. any other City
<br />10. BARBER SHOPS.
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<br />Each barber shop, $16.00 for ~wo chairs; for each chair over two, $5.00 additional.
<br />ll. BARGING, TOWING, &C.
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<br /> Any person who shall engage in the business of LIGHTERING or BARGING, or who shall hire
<br />out vessels z? do this work~ or have an orifice in the City where such contracts are made,
<br />sl~all pay a lmcense tax of $51.00. Not pro rated.
<br />
<br /> Any. person who shall engage in the business of TOWING, or contracting therefor, or h~ve
<br />an office in the City where such contracts are made, $151.00. Not pro rated.
<br />
<br /> 12. BARRELS,
<br />
<br /> Any person who shall engage in the business of purchasing, bartering, or exchanging any
<br />kind of second-hand ha=role, $51.00. Not pro rated. This section, however, shall not apply
<br />to junk dealers.
<br />
<br />13. BILL POSTERS, &C.
<br />
<br />not
<br />
<br />Each bill poster, hand bill and c~rd distributor and sign racker, $201.00. This tax
<br />to apply ~o merchants in the City of Portsmouth for advertising their business.
<br />
<br />BRICKS (MANUFACTURERS AND DEALERS)
<br />
<br />is
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<br />Each manufacturer or dealer in bricks, not otherwise taxed, $51.00.
<br />15. BUILDING AND LOAN ASSOCIATIONS
<br />
<br /> Each buml~xno and lo~n association lending money on real estate security, or on stock in
<br />an amount not ~o exceed the sum actually paid in at the time of the loan, $76.00.
<br />
<br />All building a~d loan associations, other than those heretofore provided for, $151.00.
<br />
<br /> Remedial Loan Banks opermting under an Act of the General Assembly of Virginia, approved
<br />March 23, 1918, $301.00.
<br />
<br />16. CANVASSERS AND VENDERS.
<br />
<br />Each person selling ice, coal, wood or melons by retail from ice, woo~, or coal boxes, $6.00
<br />
<br /> Each person selling wood, coal, or other fuel or ice from wagons, $16.O0 on each wagon,
<br />in addition ~o the re$~lar tax on wagons.
<br />
<br /> Each person, firm or corporation selling fruits, nuts and confectioneries from ta~ side-
<br />walks, $51. O0.
<br />
<br />Each person selling bread, cake or pie from baskets, $16.00.
<br />
<br /> ~ach person occupying the public streets for the sale of goods not otherwise taxed, $6.00
<br />per week or part thereof.
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