Constitutional Whig. [volume] (Richmond, Va.) 1824-1832, 1824-03-02

ellcrs and watchmakers, who vend articles in their
line, not of their own manufacture, 10 an amount
not exceeding one hundred dollars per annum ouch,
to be exempt from the operation of the law REQUIRING
them TO obtain license.
Your committee arc Of opinion, that brokers and
persons who open or keeps Offices for the purpose of
carrying on the business of buying, selling and ex
changing bank mates, and negotiating contracts for
Others ought to be required to pay a moderate tax
and obtain license.
The operation of the law imposing tax on keen
ers OF ordinaries, and houses of private entertain
inenf, proportoned to the yearly value or rent of
the 'aVerh-houSe, or house of private entaininent
has been evaded, as your committee believe. i'm
some by renting the or house
oil private entaiinent, separately and for a trivial
sum, and STIMULATING for the of some appurte-
haht mouse, lot, or watering place at N Increased
price To remedy this, your committee are of on;-
mon, that tho law should be amended. so as tn in
cude IN the estimate of yearly value or rent of Or
dnaries and houses of private entertainments all,bc
OUT houses gardens stables, lots, baths, pools and
watering places, contiguous and appurtenant there
10, ana which are used by the occupant, and every
thihg contributing TO the value and convenience of
the establishment.
Inc attention of your committee has, ALSO been
erected, by resolution of the House, and the Au-
lor report to misconstructiou of the law impos-
Ing a tax on unimproved town lots, and improved
town lots not rented or occupied. Your committee
are ut opinion, that the law should be so amended as
10 subject both to tax upon the assessed value A.
greeably to the equalizing law.
your committee have, also, in obedience to a re-
solution OF the House, enquired into the expcdiency
oi altering the law imposing tax upon seals in the
superior ana inferior courts. The law, as it now
stands, imposes tax of dollar upon each cert-
hcate under the seal of any superior court of law
except IN those cases specially exempt from taxati-
OIL and, upon each certificate under the seal of nv
other court, t,eo dollars. Your committee can pef
ceve no reason for this inequality; they regard it
as unjust, and are of opinion it should be removed
without prejudice to the revenue
Your committee have agreed upon the following
resolutions, which are respectfully submitted to the
consideration of the House:
l. 'esoteed, as TIE opinion Of your committee, That
the law imposing tax auctioneers, should be SO
amended as TO subject them to the payment of per
centage Oh the amount of their sales.
2.Resoiced, as tie opinion of yo,.s committee, That
the tax imposed on licenses to vendors of domestic
goods should be Increased to twenty dollars, the
same as is paid by vendors of foreign goods. and
that one license shall be sufficient authority 10 sell
ooth foreign and domestic goods at the same place
o.fesotred, as tie opinion Of your committee That
persons who only repair watches and vend such ar
ticies as are necessary in making and repairing
wa'ehes' should not be required to pay tax jew
eliers and vendors of plate and plated ware
Il ResOtued, as the opinion of your committee, That
persons who open an office and carry on the trade
or occupation of broker should be required to nav
| a tax and obtain license
D. Resofued as The opinion of this committee, That
1t should be made the duty of the commissioner of
the revenue, i'll estimating the rent or yearly value
OF oydnaries or houses of private entertainments to
take INTO his consideration the tavern-house, or
house OF private entertainment together with all the
houses appurtenant; and all gardens, lots, pools,
paths and watering places, with every other thing
that mpars value to the ordinary or house of pri-
vate entertainment, except the farm or farm houses
| that may be contiguous.
3. hesolred, as the opinion of H.iscon,mittee, That
unimpfoved lots in towns, and improved lots in
| towns, not rented or occupied by the proprietor
should be estimated as property in the country and
De made TO pay per centage on the value thereof
agfeeably TO the equalizing law.
Z. Resotred, as the opinion Of This committee, Tha,
the law imposing tax all certificates under the
seal OF any superior court of law all other courts
should be SO amended to impose tax of two dol.
lars upon all certificates under the seal of any sumo.
rior courts of law.
q. Resofred, as the opinion of this committee Tha,
1t Is expedien to appropriate S6 $3.50 to the Sinkina
Fund.- to be applied to the payment of interest on the
whole debt, and $4,000 part thereof to be applied
to the extinguishment of so much of the per cent
| debt.
9.Resofced as the opinion of your committee, Tha,
II Is inexpedient to increase the permanent taxes.
|