Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1830-03-02
FEB. Ie. 1880.

ware, Jeweiry, &c. &C. Sc. The best general rule to-
oe regarded IL probably this~-thAt pedlars times
rant merchants, and in all cases liable to a tax
where merchants would be so liable. Upon PAYMENT
oil the 'ax' the pedar may exercise the privilege Of
vending Tor twelve months In any one county, but he
canaot pay smaller sum Tor IA shorter period: de-
sire this to be particularly attended to- in practice il
mas been hitherto dTegar,ei The same remark IL
applicable TO the tax exhibitors of shows which has
been increased by the subbined to thirty dollars
and which must BIO all paid for any period less than
twelve months. The provision in The Act of the pre-
sent year in favor OF retail errhants who are also
mechanics, will claim your particular attention.
!, VIII be perceived by the Clerks of Courts vic
will be furnished with this circular that some reduction
has been made In the tax on law process.
JAS E. HEATH, .auditor.
AN ACT.
Imposing Tdrcs for The Support of Government
Passed February 18Th, $780,
1. Re Il enacted by the Gensrai assembly. That
the public Tor the year eghte EN- and thir
ty, shall be as follows viz: Ga iN a. for every hum
dred dollars value thereof (aereeby to the act for
arranging The eounies into Districts for the election of
Senator's, ami >r eqrazng the land tax, passed Feb,
ruary the eighteenth, one thousand eight hundred and
seventeen; and the act further to amend and sx-
plain the act entitled an act Tor arranging the coun-
Ties IN Districts for the election of Senator's and for
equalizng the land tax, passed March the first one
thousand eight hundred and nncteen.0 eight cents;
for all houses and los in to, ttco dollars and three
cents for every hundred dollars o! YEARLY rent or an
nua value thereof for all houses and lots improved
and not rented or occupied, and all unmproved lots I'm
dred dc" airs value thereof agrreby TO the above recit
ed acts, tor arranging the counties into Districts the
secoi OF ssna'ors, and Tor equalizng the land ,ax
ier every slave above the age OF twelve years Except
such az have been, or may be exempt in equence
OF age or intrmy by the respective County and Cor
pora''on Cours thirty fire cents; for every stallion or
jck-ass twice the price at which such stallion Jack
ass coversa by the season. for all other horses
Mares asses mules aud colts eight cents; for every or
binary license, license to keep house of pupc en-
tsrainmen there shall be paid tax of less than
eighteen dollars and the annual value of such
ordinary, TO be assessed by the Commissioner of the
Revenue shall exceed f,c0 hundred dollars, an adj
diona tax shall he paid the rate of seut,a per CEN
tum on such excess OF annual vaiue for every
license TO keep house otp'iyaie enertannent which
shal be situated within city, town or boroup H.
or within eight hundred yards distance of some
public road highway, there shall be paid tax al the
rate OF bve per cenfu0' on the annual rent vsre of
such house OF private entertainments without
TO the value OF the building; such anrua, rent or value
10 be ascorianed by the Commissioner Of the Reve-
nue.: PrOr6ed hO,ceuer, That if any house of prvats
enterianment, SUCH, shall be Of less annual value
thsn my dollars not than f,oo dollars shall be-
chirg-d Tor such lcense for every riding pleasure
carriage, stage-waggon, jersey wagon and carryail
ana harness belonging thereto, one PER cent on the
value thereof; the value thereof to be ascertaiped bv
he COMMISSIONER of the Revenue, In the manner pre-
scrioed by law: ProUided That less than f,po dol
td5s shall be paid each four wheel riding and plea
sure carriage and harness. and than one dollar
on eash stage Wagon, Jersey Wagon and carryali,
WIN the harness belonging there o, aud not less than
Wfy cenfs on each two wheel riding and pleasure car
rage, with The harness belonging tn, reo: for each
eJecmeDt, other
tuiing sun IN superior Court OF Law dollar and
l. cents; and for each subpue',a in n Sup ribr
Court OF Chancery, one dollar and ty cents; for each
writ al error supersedeaS and habeas corpus cum ca,
ga, icing record OF appeal or appeals to a Superior
Court OF Law Chancety, and for each wit of cort
orari iss ny from the Gnera Court Superior Court of
Law or Chancery dViGr and fffy cents: for earK
appeal from Superior Court of Law Chancery to
The Court OF Appeals and Tor each superedeas or writ
OF error issuing from the Court of Appeals t,co dollars
AMI my cents; for each writ declaration in eject
nent, or subpoena institung suit In any County or
Corporation Court, three. oihs Of dollar: Pyopiied
iha The said tax on law process shall be taxed by the
respective Clerks in the bill of COSTS for each cert;-
hcate under the seal OF any Superior Inferior Coure
OF Law or Equity dollar, except those especaIlv
exempt by law from taxation; for every transfer of n
surveyors certificate in the Registers off @, one dol
lar and tty cents; for every aesaIion station
aud all other instruments of publication by Notary
Public. under the seal Of his Office one dollar and RI
~ cents; Tor each certificate under the OF the Com.
monwealh, ttcO dollars
2. There shall be levied, collected and paid upon the
several licenses herein after meRtioned be granted
In The manner prescribed by law, the following taxes
to Wi: On every license 10 sell goods wares and mer-
chandize or other articles OF foreign domestic
growth or manufacture, or both either, at the same
place, by wholesale and retail, sirty dollars; by retail
only, fcenfy d0hidrSf Propiied also That nothing in
this act contained shall be Mt any
citizen oil h's State from III posing Of any goods wares
or mctchau6i2e OF his, her or their own growth or
manufacture nor 10 prevep any planter or farmer ron,
selling SALT gypsum tea, coffee moasses sugar, spces,
iron or steel to his her neighbours when such art,
ces are purchased return load for his their pros
duce or other property taken 10 market nor to
the officers or trustees of Summary of Learning
within this Commonwealth, from selling such te nj books
as they may have purchased imported 10 the Students
OF their respective Collie Summaries OF Learning.
on every license tosell lo terry Tickets three h,ndred
dollars; every license to sell lottery tickets in
schemes authorized by this State only sirfy doffarsj
on every license to hawker or pedlar TO sell d,vs
goods mares merchandise of foreign or domestic
growth or manufacture, TO be paid in each county or
corporation where tie shall sell any of the ar
tices, tuenfy dollars on every license TO pedar DEAL
ing in tin or pewter, in each county corporation
where he shall trade, ten dollars: ProDded oitoavs
That no more than one pedar shall trade under the
same lcensej on every license 20 every exhibitor OF
show, hufy dollars in every county city, borough or
corporation whore the shall b. exhibited on ey-
cry license 10 broker, srty dollars; on every license
10 sell silver or plated jewery not OF the man
uhcufe OF the vender, tUsafy dollars; Provided, als
Trays, That persons who ony repair watches, and
vend such articles necessary in that line OF b,S
sness, shall not be deemed and taken within the neans
ing OF this act vendors OF silver and plated ware
and jewelry, who required TO pay a TAX and OBJ
tain license every vendue master, a tax of sirD
dollars
Be- further enacted, That n anV mechanic,
mliner other person taxable as retail merchants unS
der the revenue laws, will make oath before the Com
missioner OF the Revenue, (who Is hereby empowered
to administer the same) that his her average sales
per annum OF goods wares and merchandise or other
articles connected with his or her line Of business do
not exceed the amount Of sales Of articles OF his her
manufacture or mcdaniel labor, such person shalf
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