Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1832-04-06
NEW ADVERTISER SNV7IS..
[cireuiar 10 the Commissioners Of fhe Revenue !

lC'reuiar 10 the Commissioners Of The Rerenue.l
AUDITORS OFFICE, 9Th March, 1892
SIR,-The taxes for the year 1892 are as follows to
~ wit: On lands, fer every hundred dollars value
lasreeaby to the equalizing law) eight On ali
houses and lots in town, nPr0red occupied bu The
proprietor or his tenant, co dollars for every hundred
dollars yearly rent annual value thereof On all houses
ana lots tnprored but not rented occupied 6 The o
pietor, and all nmprored lots in any cilv to, mr.
borough, eight for every hundred do.rs voluc
nereoi agreaby TO the equalizng law On every siaue
ABOVE the age OF twelve, except the aged and inm ex-
emp,ed by the courts, t,centy fire On every stall
"on or Jac-ass twice the price which he stands by the
season. and on all other horses asses, Mares mules and
COTS ssr cents each On every ordinary cence
to keep house public entertanment not less than eoh
teen dollars and ii the annual rent of such ordinary M no
.ssertaned by the commissioner shall t,co hundred
oodrs seven cent additional the excess of such
rent on everyhcense TO house OF private entertainments
situated within some city, borough or within
eght hundred yards actual distance some public road
or highway, Jre per centum the annual rent or value
thereo without reference the value of the BUILDING
ucn annual rent to be ascertained by the
provided however, that any house of private
nc as such' shat be OF less annual value than fifty dol
iss not more than ftco dollars shall be charged An
boarding houses in any city, town or borough where
ooaers are received and entertained for shorter period
man one month shall be classed with houses of nriy,,
entertainment and taxed such. On every riding or
pleasure carriage, stage Wagon jersey Wagon and Car
ryal, and harness belonging thereto ono ner ca,,,'
the value thereof; provided that not less than f,po dollars
sha'i be charged each riding and pleasure
carnage; not less than dollar each stage wagon
Jesoy Wagon aud carryal, and less than f cents
on each two wheeled riding and pleasure carria%e
on every license to sell goods, wares and MERCHANDISE
tlt
49,, " oo'n or eiher az the same place. by Wholesale and
RETAIL siry dollars; by retail only t,cenfy dollars ,
nsu, a ho'hing herein contained shall be construed TO
prevent any citizen of this state from dsnosing or an
soos wares or merchandise of his own growth or manu-
Gure' nor 10 prevent any planter farmer from selling
sa", gypsum tea coffee, moasses sugar spices iron or
see 10 ms or her neighbours, when such articles ore r
chased as return load for his or their prouce mr. oh
property taken market nor 10 nrevrn, ,ha o,; ~.
trustees OF any seminary of learning within this common
wealth. from selling such books az they NAV Iay. n
Ierss 10 the students of their col
seiharcs oil learning. On every license TO sell
Go'e'Sn) lottery tickets fire hundred dollars On eyn,
1919 20 SCI, tickets in each lottery authorized by this
~o,no"ea''h' one per eentum the amount of monev
proposed to be raised any scheme during the year ,
PAD by me managers before any shall be sold in
scheme On every license hawker or pedar TO GO N d
goods wares or merchandise of foreign or domestic pro,6
or manufactures TO be paid in each county corporation
where he siallSei any OF the aforesaid articles frenfu
dollars; on every license to pedar dealing new
ter IN each county corporation where he shall trade
Ten dollars; provided always that than ped
lar shall trade under the license On every license
to clock pcdar, sepentyve dollars in each county in
which he shall trade On every license 10 an exhibitor of
snow, In each county, city, borough corporation
where the same may be exhibited, thirty dollars On
every license 10 broker, sirfg dollars On every
sell silver plated ware or iewelry not of the
manufacture OF the vender centy dollars; provided al
ways that persons who only repair watches, and vend
such articles as are necessary in that line of business
shali not be deemed and taken within the meaning
act as vendors OF silver and plated and ewelry liza
BILE to axatisn On every vendue MASTER srtu dollars
Ii any mechanic miner other person. taxable as a
retail merchant will make oath that his her average
seies per annum OF goods merchandise other
articles connected with his her line of business
exceed the amount OF sales OF articles of his her
facturc or mechanical labor such person shall only pay
tax OIL ten dollars; and he she, when required, shall
refuse to take such oath, such person shall be listed
retail! merchant.
The licenses hawcrs pcdlars and TO exhibitors OF
shows, granted by the clerk the county or corpora
ton.
invite your particular attention tho acts of 10Th
February 1923, and 23h February, 1929 which require
that you should render 10 the quarterly your
~ or corporation list of all such merchants ordinary
keepers, &c. as shall have failed take ont license
Your co appliance with this part your duty necessary TO
authorize the payment Of your annual compensation.
reauest, also thatn preparing the land book for the pre-
son year, you viii take than usual pains render
II accurate The act OF the late legislature the subject
o delinquent lands, which contempIates entire new
system for enforcing the payment OF the land tax makes il
rect, but that the several copies which you arc required TO
make out should exactly conform each other II will
nc an unpleasant but necessary duty my part TO enforce
rigidly the several laws relating 10 this subject
Is also absolutely necessary that the land books should
oe transmitted TO this office before the of August
Say beyond that period will be productive of great ncon-
vcnlence; ana by sending them earlier, considerable re-
!te viii ne afforded TO this department, as well as accom-
snodation TO the distant owners of land Virginia who
ore authorized to pay their taxes in advance.
regret 10 say that numerous errors have been hereto
tore found TO exist in many Of the properly books Some
additional care In respect them is also requested and
must be especially remembered That the law requires them
20 be sworn TO. Very respectfnIlv
JAMES r. HEATH,
April o. lOS] Auditor, Public Accounts
H AND s. NEGROES FOR sALE.--By virtue Of
lrnr. .nfI