Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1833-03-19

lCfre"'ar 70 The Commissioners Of me Revenue1
AUDIToR's OFFIcE, 7h March. IsaI
ASik,-The taxes for the year 1888, are as follow ,o
~ wit: On lands, for every hundred dollars vai,.
Sasreeaoiy to the equalizing law eight cents. On ali
houses and lots in town, improved and occupied bu te No.
PTtetor0rhtS tenant, ttoo dollars for every hundred dofl.s.
yearly rent or annual value thereof On all houses All,
lots 'nlProeed but not rented on occupied BY the proprie-
Tor, ana on All unimpToced lots in any city, town or bo.
rough, eight cents for every hundred dollars value tbere-
OF, agreeably to the equaliznglaw Onevery STARE above
the age OF twelve, except the aged and infrm cxemn,sS
by the courts, twenty-five cents. On evcrv stoIioI ~
Jdck-GSs, twice the price at which he stands by the season
aho on ~ o'her horses asses, mares, mules and colts, sir
cents each. On every ordinary license or license 10 Keen
a house OF public entertainment, not less Than e;obtss,
dollars; and II the annual rentof such ordinary 10 ba =.
certained by the commissioner shall exceed ttco htrn}yed
dollars, seven per centum additional tax on the excess or
such rent. On every license TO keep a house of ny;roS.
entertainment, situated within some civ. ,o,yn ~
rough or within eight hundred yards actual distance of
some public road or high way, fire per centum on the an
nual rent or value thereof, without reference TO the value
oil the building, (such annual rent to be ascertained bv tho
commissioner) provided, however, that if anv house ot
private entertainment, as such, shall be of less annual va.
lue than nifty dollars, not more than t,co dollars shaII he
charged All boarding houses in any city, town. or no.
rough, where boarders are received and entertained for .
shorter PERIOD than one month, shall be classed with
houses OF private entertainment, and taxed as such. On
every riding or pleasure carriage, stage wagon. Jersey W.
gon, and carryan, and harness belonging thereto, one .
centum on the value thereof; provided tIat NOT LIS r..
tuO d0"dFS shaH be charged on each four wheeled riding
and pleasure carriage; not less than one dollar on e,c6
S.ge wagon Jersey wagon and carryall, and not less than
lJyty cents on each two wheeled riding or pleasure car
riage. ="
On every license TO sell goods. wares and merchandise.
or other articles of foreign or domestic growth or mann
iactnre, or both or either at the same place, by wholesale
aud retail, SIXTY dollars; by retail only, t,cenfv dollar.
PROVIDED mat nothing herein contained shall be constrl.
TO prevent any citizen of this State from disposing or -
goods, wares or merchandise of his own growth or mann.
iacture; nor TO prevent any planter or farmer from selling
salt, gypsum, tea, coffee, mOlasses, sugar. spices iron os
steel TO his or her neighbours, when sucb articles ~ 49,
chased as a return load for his or their produce or oIber
property taken TO market, nor TO prevept tLa ogi.o wv
trustees oil anV seminary of amin ,:,l:- -.
wealth, from selling such text books as they NAV bave mr.
chased or imported, TO the students of their respective col.
leges or seminaries OF learning. On every license 10 sclI
Ooreigh) lottery tickets, fire hundred dollars. On eve
ry license TO sell tickets in each lottery authorized hy ,his
commonwealth; Sirty dollars; TO be paid by each indiyidu-
ai VINO may sen tickets. On every license TO a hawker
or pedlar TO sell dry goods, wares or merchandise of e.
reign or domestic growth or manufacture, TO be paid in each
county or corporation where he shall sell anv of Tho aforo
said articles, ttCenty. fire dollars; on every license 10 a
pedlar dealing in tin or pewter, in each county or corpor,-
ton where he shall trade, ten dollars. provi3aJ In
that not more than one pedlar shall trade under the same
license. On every license TO a clock pedlar, one b,ln.
area dollars in each county in which he shall trade. On
every license TO an exhibitor of a show, in each countv
cry, borough or corporation where the same NAV he eS''
hihited, thirty dollars. On every license to a broker, s;rI,,
dollars. On every license 10 sell silver or plated ware ~ %
JeWeHy' not oil 'he manufacture of the vender, t,centv
dollars; provided always, that persons who only rena;r
Watches, and Vend such articles as are necessary in that
me Of business, shall not be deemed and taken within
the meaning OF this act, as vendors of silver and Mated
ware and jewelry liable to taxation. On every yendue
master, Si1fy dollars.
If any mechanic, miliner or other person. taxable a.
retail merchant, will make oath that his or her average
saies per ahnum OF goods, wares or merchandise, or other
articles connected with his or her line of business do moi
exceed the amount of sales of articles of his or her manu-.
tacture or mechanical hbour, such person shall only paw a
tax OF ten dollars; and if he or she, when required. shall
taI-merehant. 80
The licenses to hawkers and pedlars, and to exhibitors Of
shows, are granted by the clerk OF the county or corporation.
l invite your particular attention 10 the acts of 29th
feoruary, 1928, and 2Sth February, 1920, which re-
qure that you should render TO The quarterly court Of vo,r
county or corporation, a list of all suCh merphanfs ordirar
y keepers, &c. as shall have failed to take out license.
your compliance with this part OF your duty is necessary
l" authorize The payment OF your annual compensation.
You willhndin the act which passed on the goth Fee.
oruary last, Ga copy of which is subjoined) some new pro-
t tyson, o 1e h q 80 ne ' assessment gdS Of building and to the
the third section, which requires that the annual ffsfs Of f H. i
censos, except licenses to merchants) shall here,nor n.
made out and certified by the commissioners and clerks If
the county or corporation courts in conjunction.
The existing laws in relation to delinquent lands AMI
lots, require you to strike from the books of the present
year, all such land and lots as were returned NV ts sha.
ni Tor the year 1882, as not GScertainable, or tchieh
0e'e ""Pf0Pefy placed on The land 6OOk. " the sheriff
or collector, however, should have enormously returned
any such tract OF land or lot, as tnGScertGi1able. il is vonr
duty, upon application of the owner or his agent. IN CON
lpue or replace the same on your books. The lands and
lots which have been offered for sale (east of the AIleeba-
~ moun'alnS) Tor the tax of 1882, and purchased for the
| Commonwealth, you will place at the end oF1t6ir- Iand
book, so as not to charge the sheriff or collector with the
tax, except in cases where redemption has been made at
this Office, OF which you will be duly notified. Where
l"nus or lots least OF The Allegheny mountains) have been
sold to pirate indiUidUGIs for the tax of 1882. it il vour
ou'y forthwith to transfer the same 10 the purchasers, ex-
cept where redemption has been already made bv the
owners in all which cases, you will note the fact in the
margin of your land book.
1t is necessary that the land books should be transmit
TED 10 Tins Office before the lst Of August. Delay be-
yond that period is productive of great Inconvenience.
Some additional care in respect to The property books, is
also requested, and it must be especially remembered
that Tie law requires them to be slcOrn to.
very respectfully, JAS f.. HEATH,
.AuditoT Of Public accounts.
IN act to amend the Rerenue Lars If this Common.
tUeGiM.
Passed February goth, 1881
]. Be 1t enacted by the General .4sseabIy. That IL
shall be the duty OF the commissioners of the revenue at
the periodical correction of their land books, to assess
all buildings which shall have been increased in value to
one hundred dollars and upwards, by repairs or additions
thereto, in the same manner as they are now required to
assess new buildings. And il from natural decay, any
building previously assessed, shall be reduced in value be-
low one hundred dollars, it shall be the duty Of the COM
missioners TO deduct the same from the amount of inn
p%royements charged TO the owner thereof, in like manner
as II the same had, from any cause, been totally destroyed.
The said commissioners shall moreover, in assessing tho
value of all manufacturing or other mills, ascertain, as
] npnra q ma bp the Value If all ,oc1E,au .I G.t.o-