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to receive such care and treatment:
BE IT FURTHER RESOLVED, by the Mayor and Council of the
said Town that it- is our unanimous opinion that the aforesaid
gift of Mrs. W. C. Eustis to the people of the said town has
been of inestimatable benefit to the Town by improving the
'health of its citi•zeis and particularly those who needed help
. but were unable to secure the same without assistance. .
II BE
IT FURTHER RESOLVED, by the Mayor and Council of the
Tof Leesburg , in Virginia , that the Recorder be and he is
',hereby authorized and instructed to •send a copy of this •
Resolution to Mrs . W. C. Eustis. .
On motion of Councilman Hourihane seconded by Councilman
Taylor and unanimously carried the following Resolution was passed :
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' ' ' ' BE IT RESOLVED, 'by the Council of the Town of Leesburg , ice.
Virginia , that the license rate for carnivals is hereby changed
to seventy five ( 75) dollars per week. This change As herbby
' changed to take effect at the passage of this resolution until
July 1 , 1938.
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There being no further business , on motion duly made ,
seconded and carried , the Council adjourned.
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• iYO'
RECORDER
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May 23 , 1936
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At a regular meeting of the Mayor and Town Council of the
Town of Leesburg , in Virginia held in' the Council Chamber on Monday
May 23 , 1936 , at 8 :00 P. M. , there were present ; Lucas D. Phillips ,
Mayor , Louis T . Titus , Recorder ; Roy M. Flippo , John T. Hourihane ,
L. C. Rollins , J. D. Taylor and Joseph H. Turley , Councilmen.
The minutes of the regular meeting of May 9 , 1938 and the
special meeting of May 17 , 1938 were read and - approved .
Mr. Isaac C. Frye appeared and asked the council to restrict
the closing hour of the restaurants in the town to 12 P.M. Saturday .
The council advised Mr. Fry. that his request would be considered acid
brought up at a future meeting. ,•
On motion of Councilman Turley, seconded by Councilman
Flippo and voted affirmatively upon by Councilmen Flippo., Hourihane ,
Rollins , Taylor and Turley , the following Resolution was passed ;
• WHEREAS, the Finance •Committee presented a proposed budget
• to the Council on •the 14th day of March , 1938 , for the fiscal
year beginning July 1 , 1938 , and ending June 30 , 1939 , which
said proposed budget is of record in the current record book
of the Recorder of the Town , at page 119 ; and
WHEREAS , the said proposed budget -was advertised by one
mnsertion to the Loudoun-Times Mirror ; a newspaper published
in the Town of Leesburg , in Virginia , on the day of March ,
1938 , notifying the public that there would be a public
hearing on the ' said proposed• budget on the 5th hay of 'April ,
1938 ; and
' 'WHEREAS , the said public heaving on the said proposed
budget was held on the 5th day of April , 1938 , and no objection
thereto was made by any citizen or tax-payer of the said town :
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NOW, THEREFORE, BE IT RESOLVED , by the Council of the '
• Town of Leesburg, in Virginia , that- the said proposed budget ,
of record as aforesaid , for the. fiscal year beginning July 1 ,
1938, and ending June 30 , 1939 , be and the same is hereby
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approved . .
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Upon motion of Councilman Hourihane , seconded by Councilman .
Taylor and. voted affirmatively upon by Councilmen , Flippo ,
Hourihane , 1ollins , Taylor and Turley, the following Ordinance was II.
adopted ; .
WHEREAS , at a special meeting of the Council on the 5th .
d day of April , 1938 , the Finance Committee introduced a proposed
. tax and license Ordinance , which was read by the Eecorder and
laid on the table ; and
(WHEREAS , the Council passed a Resolution at the regular •
. Meeting held on the 11th day of April , 1938 ,- authorizing the •
publication of a notice in each of the two weekly newspapers
published in the town of Leesburg , in Virginia , for the
purpose . of informing the public that there would be a public
hearing on the said proposed tax and license Ordinance at a
special meeting on the 20th day of April , 1938 ; and •
WHEREAS , the said notice of said public hearing t.o be held
on the 20th day of April , 1938 , was published in. the said news- .
• papers on the day of April , 1938 , and the said public hear- • •
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ing was held thereon on the 20th day of Ap:•i1 ,1938 ; and •
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WHEREAS , at the special meeting held on the 20th day of
April , 1938 for a hearing on the said Ordinance , the Council
passed snother resolution authorizing the publication of the
said Ordinance in One of the Aforesaid newspapers to inform the
public that there would be another public hearing on the said '
Ordinance on the 17th day of May , 1938 ; and
WHEREAS ,_ a second public hearing on the Said Ordinance
• was held at a special .meeting of the Council of the! 17th day
of May , 1938 ; and • - - •
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WHEREAS , some changes were made in said proposed tax and
license Ordinance at,Leach of the aforesaid publuc hearinks : .
____-----T- NOW THEEEFOn 7B`IT ORDAINED BY THE COUNCIL OF THE TOWN
of Leesburg , in Virginia , that the following license tax be •
and the same is hereby imposed on every person , firm, association ;
or corporation engaged in a business , profession , occupation or • •
• calling for which a license is required by the following
provisions ; and the same shall be . levied and collected for the
fiscal year , beginning July 1 , 19381, and ending June 30 , 1939 ,
and each year thereafter, viz :
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1. ATTORNEYIATILA,W. On every Attorney-at-Law the sum of i
x"10.00.. .
2 . AUCTIONEERS. On every person , firm, association, corpor-
ation engaging in the . business of Selling at Public Auction on
his or its own account or on commission , or as, agents ; horses,
mules , asses , cattle , sheep, goats , hogs , or other live stock,
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merchandise , motor vehicles or other personal property the sum
of $50.00.
3. AUCTIONEER. . On every auctioneer or common crier of
sale the sum of $10.00. ;
4. AUTOMOBILES. On every person , firm , association •or corp-
, oration selling automobiles', or vehicles on commision or
otherwise the same license that is charged a merchant . • '
5. AUTOMOBILES FOR HIRE. On every person, firm,association
' or corporation operating one or more automobiles for hire or
carrying passengers for compendetion the sum of $10.00 for
. each machine.
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6. AUTTOMOBILE TRUCK FOE HAULING GOODS, On every person ,
• firm, association or corporation having an automobile truck
or trucks and engagedin hauling property , goods , wares or
merchandise , and making a charge for same , the sum of $8.00:
7. BARBER. On-'every person ,• firm, association of corp-
• oration doing business as a barber the sum of $5.00 for the
first chair and $1.00• for each additional chair operated .
' 6. "BAUTY, AND HAIR DRESSING- PAiLOR. On every person ,
firm, association or corporation• opemating a beauty and/or
hair dressing parlor the sum of $10.00.
9 . BEER AND WINE. On every person , firm, association , or
corporation selling beer or wine , the following :
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For each retail on-or-off premises beer or wine license
the sum of $25:00.
For etch wholesaler ' s beer license the sum of $35.00.
For each wholesaler ' s wine license the sum of •$25.00.
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• - ` '10. BLACKSI:`ITH . On every person , firm, association of
• corporation engaged in blacksmith work the sum of $5.00.
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11. BOWLING 'ALLEY. On each Bowling Alley the sum of
$$25.00 for the first alley and $5.00 for each additional alley.
12. BUS COMPANIES. - On every bus company operating in or
through the Town of Leesburg and" having a stopping place or
places the sum of $25:00. ,
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• 13. BUTCHER. 04 every person , firm , association or
corporation engaged in the occupation or business of bgtchering
live stock of any kind raised by -some other person , firm,
' association or corporation , or selling meat purchased or decured
from some -other person , firm , association or corporation the
sum of $25.00 , except -a licensed merchant.
14. CARNIVALS. On every person , firm, association , or , `
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, corporation exhibiting a carnival in the Town of Leesburg the
sum of $25.00 per day , or $75.00 per week. •
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• 15. CIRCUS. On every person , firm, association or
corporation exhibiting a circus , menagerie or show or other -
• exhibition of any kind , Whether exhibited under canvas or not , lvg�:��
the sum of $ 25.00 per day for the first four days or $100.00
per week ; seating capicity of 200 or less , the " sum of $15:00
per day for the first four days or $50.00 per week.
16. -CLEARING CLOTHES. On every person engaged in cleaning,
pressing or dyeing clothes or garments for compensation and not
• employing any help the sum of $2.00.
On every person, firm, association or corporation engaged
in cleaning , pressing or dyeing clothes or garments for
compensation and employing one or more persons the sum of $10.00:
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On every person , firm, association or corporation soliciting
business for nonresident cleaners or pressers the• sum of $50.00
' 17 . CONTRACTING BUSINESS. Every-person; firm, association
or corporation doing any work on or in any building or structure ,
requiring the use of paint , stine , brick, mortar , wood , cement ,
structural steel or iron , sheet metal , metallic piping or other
building material , ' or doing excavation or paving , either on
public streets or on private property , requiring asphalt , brick
stone or wood or any combination thereof or other building
material , or doing any excavation or paving , either on public
streets or on private property , requiring asphalt , brick , stone
or wood or any combination thereof or other building material , in
doing said work receives therefor either a specified sum or a
percentage bf the cost of the work or a specified wage pr a
percentage of the cost of the work , shall be deemed a
contractor. Every contractor doingNo k the estimate ost
which is ; 500.00 , or more , shall first secure a permit cfrom thf
e
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Auditor-Treasurer and shall pay for same before starting work
or construction the folloaing• amounts :
Work costing $ 500,00 to $ 1 ,000.00 $. 3.00
Work costing 1 ,000.00 to $ 5,000.00 " $ 10.00
Work costing $ 5 ,000.00 to $ 10;000.00' $ 15.00
• Work Costing $10 ,000.00 to $ 25 ,000.00 $ 25.00
Work costing $25 ,000.00 to $ 50;000.00 $ 50.00
Work costing $50,000100 to $100;000.00 $ 75.00
Work costing$100g000.00 or more , $100.00 II
The above said payments shall be in lieu of all license
Taxes.
18. CREAM STATIONS. en any person , firm, association or
corporation operating a cream gathering and/or receiving station
the sum of $ 10.00. _ .
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19 . DANCE. On every dance where a charge is made for
admission or for card the sum of $5.00 for each such dance ,
except when such dance is held exclusively for charity.
20.ODEALE . Ii; HIDES AND FURS . On every person , firm,
association or corporation dealing in hides and/or furs the
sum of $15.00.
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21 . DELIVERY WAGON OR VEHICLE. On every person , firm,
association or corporation ,. .except as pay a merchants license
tax , operating a delivery wagon or_ motor vehicle , for the
privelege of delivering , peddling 'Or "bartering anything , except
the products of a farm or other property exempt from ,such tax
• by law, the sum of $75.00 on each wagon of motor vehicle operated,
except that this shall not apply to a wagon or truck .making
delivery of merchandise to fill an order previously taken in
writing or a licensed merchant making deliveries.
DENTIST :.
22 . On every- dentist the sum of $10.00.
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23. SATING HOUSE`: RESTAURANT OR TEA ROOM; On every
person , firm , association or corporation maintaining or operating
an eating house , restaurant , or tea room the sum of $10.00 plus
an additional tax at the rate of twenty cents ( 200) per one
hundred ( $100.00)dollars on all purchases made during the next
_preceding year. The word "PURCHASES" as herein used shall be
construed not to include equipment or capital outlays .
24. ELECTRICIAN. On every electric or radio repairing •
• service , other than merchants , the sum of 85.00.
252 ELECTRICITY. 0n every person , firm association or
corporation engaged in -furnishing electricity for sale the sum of
one-half of one percent• of gross receipts from all elecrticity
sold within the town.
26. FURNITURE REPAIRING. On every person , firm, association
or corporation engaged in repairing or refinishing furniture
the sum of $5.00.
27 . GARAGE. On every person, firm, association or cor-
poration operatine. for pay a place or garage for storage . or
repair of automobiles the sum of $15.00 , except when the owner
of such place or garage has a Merchant ' s' license.
28. GAS COMPANIES; On every person , firm.association or
corporation engaged in furnishing natural or other gas for sale
the sum of one-half of one percent of gross receipts from all
sales within the town,.
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29. GYPSIES AND STROLLING COMPANIES. On all gypsy or
strolling companies the sum of $25.00.
SS .)
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30: HOBBY HORSE MACHINE. On every person , firm, association
or corporation operating a shooting gallery , hobbyhorse machine ,
merry-go-round or like machine for which persons are chbrged for
riding the sum of $50.00 per week. .
. 31. HOTEL. On every hotel the sum of $25.00.
32 . ICE DEALERS. On every person, firm, association or
corporation engaged in manufacturing , selling and delivering ice
the sum of $15.00.
33: ICE DEALERS. On every person , firm, association or
corporation en£aged in selling ' ann: delivering ice the sum of
$10.00:
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34 . JUNE DEALER, On every junk dealer collecting rags ,
iron , paper , etc . , the sum of $50.00:
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35: LAUNDRY.. On every person , firm, associatio , or
corporation operating a hand or steam laundry the sum of $15.00;
and on every agent soliciting or collecting business for hand
or steam laundry operated out of said town the sum of $50.00-,
but ,no person , firm, association or corporation paying a tax
under paragraph 16 of this Ordinance .shall be required to pay
the license tax imposed by this paragraph.
36. MANUFACTURING BEVERAGES. On every person , firm, association
or corporation manufacturing or bottling -carbonated beverages
the sum of $75.00.
37/ MEDICINE .SHOWS. On every pwrson , firm, association
or corporation exhibiting a medicine or similar show the sum of
$25.00 per -day or $75.00 per week.
• 38: MERCHANT TAILOR. On every merchant tailor or one who
buys goods to • be made up .for other persons the sum of 45.00.
39 . MERCHANT (Retail) . On every person , firm, association
"or ' corporation engaged in the business • of a merchant whose sales
• • throughout the next preceeding calender year did not exceed one
thousand dollars , the sum of $10.00; when such sales exceeded
one thousand dollars -and did not exceed two thousand dollars , the
sum of $15.00 ; when such sales exceeded two thousand dollars ,
the sum of $15,00 on the first two thousand dollars and seven
cents on every one lbhndred dollars upon all in excess of two
• thousand dollars:
- • the report of
• The amount of sales shall be taken from/the Commissioner
of Revenue for Loudoun County showing sales durine the next
preceeding calender year , from Januaryl , to -December 31 ,
inclusive .
For the purpose of ascertaining the tax to be paid by a
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retail merchant- beginning business , he shall estimate the sales
which he will make between the date of the issue of this license
and the thirty-first-of December .following , including an
estimate of the sales of goods , wares and merchandise offered
' for sale. Every under-estimate shall be subject to correction
by the Auditor-Treasurer for the Town of Leesburg , whose duty
it shall be to assess such retail merchant with such additional
• taxes as may be found to be due after the close of. the license
year on the: basis of actual sales.
4O. • MER CHANT ( Wholesale ) . On every person . firm, association
or corporation engaged in the business of a wholesale merchant
the following amounts : -
• • If the amount of purchases throughout the next preceeding
calender year did not exceed ten thousand dollars , the amount
shall be $25.00; when such purchases exceed ten thousand
dollars , the amount shall be $25.00 on the first ten thousand
• • dollars , and seven cents on every one hundred dollars upon all
in excess of ten thousand dollars. The term "Wholesale Merchant"
136:
as used in this section means every merchant who sells to
other persons for resale only.
41. MINSTREL AND VAUDEVILLE SHOWS: On every minstrel
show or other similar performance , escept local talent
ministrel shows for charitable or educational purposes , the sum
of $15.00 per 'day.
42 . MONUMENT OR MARBLE YARD. On every person, firm;
association or corporation maintaining or operating a monument
or marble yard or place of business the sum of $10.00:
43. MOVING PICTURES. On every person , firm association or
corporation engaged in the Moving Picture Business the sum of
$100.00. This license shall include theatrical performances
, when shown in connection 'with moving pictures.
44. MUSICAL MACHINES. On every musical or similar
machine operated for profit the sum of $5.00.
45. OOOULIST. On every occulist , optician , chiropractor
. or osteopath the sum of $10.00:
46;-- FAWN BROKER. Every person, firm, association or
corporation engaged in the business of pawn broker the surf of
• $50.00.
47. PEDDLER. On every peddler of any article ,, except
articles raised by himsflf, the sum of $10.00 per day.
48. PHOTOGRAPHER. On every person , firm, assthciation or
corporatiom engaged in the business of photographer or acting as
a photographer agent or canvasser the sum of 85.00.
49 . PIN BALL & SLOT MACHINE.. On every person , firm, 2° oc
• association or corporation operating a pin abil or slot
machine the sum of $10.00 for each machine .
50. PLUMBER OR TINNER , On every person , firm, association
or corporation engaged in plumbing or tinning the sum of $10.00.
51. POOL ROOM. On every person, firm, association or
. corporation maintaining a pool room the sum of $50.00.
52 . PRINTING BUSINESS. On every person , firm, association
or corporation engages in the printing business the sum of $5;00;
53. REAL ESTATE BROKER . ' On every person, firm, association
or corporation engaged in the business of a real estate broker
the sum of $10.00. .
54. RECREATION CENTER ; On every person , firm, association
or corporation maintaining a recreation center or similar
establishment where roller skating , boxing , wrestling matches ,
hockey games , or other athletic contests or exhibitions are
permitted or conducted the sum of $25.00.
55. SEWING MACHINE AGENT; On every sewing machine agent
the sum of $5.00.
56 . SHOEMAKER OE SHO&REPAIRER. On every shoemaker or
shoe repairing establishment the sum of $10.00 ; for buyimg
and 'selling articles in addition to making or repairing shoes
the sum of $15.00.
57 . TELEGRAPH COMPANIES, On every person , firm,
association or corporation owning or operating any telegraph •
line , or having an office within the said town , the sum of $10.00 .
58; TELEPHONE COMPANIES. On every person , firm,
association or corporation owning or operating any telephone
liner or having an office within the said town , the sum of $50.00:
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59 ; TOBACCO. On every dealer in tobacco the sum of $5.00.
60. UNDERTAKER OR EMBALMER . On every person firm ,
association or corporation engaged in the business of undertaker
. or' embalmer the sum of $20.00.
61. WATCH REPAIRER. On every watch repairer the sum of
$5.00 except when such watch repairer has a merchant' s license.
62: WHEELWRIGHT SHOP. On every person, firm,. association
or corporation conducting a wheelwright shop the sum of $5.00.
' 63. BUSINESS NOT SPECIFIED. On every person firm, association
or corporation engaged in a business not specifiedlly -
enumerated in the foregitng sections and subject to a license
'tax under the laws of the State. of Virginia , there shall be
assessed by the Auditor-Treasurer the same license tax as is
assessed by the, State.
64: ' REFUSE TO ISSUE A LICENSE. The Auditor-Treasurer may
refuse to i3sue to any person, firm, .association or corporation
a license , and. may revoke or. annul any license hereafter granted ,
for any just cause , subject to the approval of the Council.
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65. Every license granted under this Ordinance shall be
- - the same as defined by the General Revenue Laws of the State of
Virginia , and such license shall confer the same priveleges and
shall be subject to the same conditions and limitations as
' provided in the said Revenue Laws , as applicable to similar
licenses in the State of Virginia. ,
66'. To ascertain the amount of sales by each person ,
firm, association or corporation required to have a license
under any provision of this Ordinance , but which is not required
to make .a peport ,to the Commissioner of Revenue of Loudoun County ,
Virginia , for the purpose of a State or County License, shall be
required to make a written report , undervoath , to the Auditor-
- - 'Treasurer of the Town showing the amount of goods , wares , •
' • merchandise „property ; electricity , gas or other property
actually sold during the next preceding calender year from
January 1 , to December 31 , inclusive , as agent , and the various
: kinds of business in which the .merchant , person , firm, association
or corporation is engaged . The forms for the -report required
shall be prepared and furnished by the said Auditor-Treasurer,
upon request , to the person, firm, association , or corporation
required to file same , The first report required by this
paragraph shall be made -on or before June 15, 1938 , and the
report for each year thereafter shall be. made by April 1 . Every
merchant , person , or agent or official of any firm, association
or corporation whose duty it is to file said report , but who
shall fail to file same , shall be guilty -of a misdeameanor and
upon conviction shall be punished by the same penalty as is
. herein after imposed uponsuch persons for failure to obtain a
license within 30 days after the date for obtaining the same.
67 . BE IT FURTHER ORDAINED, by ,the said Council of the Town
ofLeesburg , in Virginia , that if any person , firm, association , or
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corporation shall continue or start business , employment or
engage in a calling or profession, after the expiration of a
license previously issued , without obtaining a new license ,
such person , firm, association or corporation shall , if such
failure to obtain a new license be continued for more than 15
days , be subject to a penalty of 10 per cent of the amount of
-the license tax which was due and payable at the beginning of
the period when such tax should have been pdd , in addition to
the license tax imposed by .this Ordinance , and such penalty
__ shall be assessed along with the license tax and shall become
a part of the license tax, but such penalty shall in no case be
less than $2.00; and it shall be unlawful , and constitute a
" 1 3 8
- m i s d e m e a n o r f o r a n y p e r s o n - , f i r m , a s s o c i a t i o n o r c o r p o r a t i o n t o
e n g a g e i n o r o f f e r t o e n g a g e i n a n y b u s i n e s s , o c c u p a t i o n o r
" p r o f e s s i o n f o r w h i c h a l i c e n s e i s r e q u i r e d a s h e r e i n b e f o r e
s p e c i f i e d a f t e r t h e e x p i r a t i o n o f 3 0 d a y s f r o m t h e d a t e s u c h
l i c e n s e s h a l l b e d u e a m d p a y a b l e ; a n d a n y s u c h p e r s o n , f i r m ,
a s s o c i a t i o n o r " c o r p o r a t i o n v i o l a t i n g a n y p r e v i s i o n o f t h i s
O r d i n a n c e o r o t h e r t a x O r d i n a n c e s h a l l b e f i n e d n o t . l e s s t h a n
o n e d o l l a r - n o r - m o r e - t h a n f i f t y - d o l l a r s f o r e a c h d a y '