Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1833-03-15
NEW ADVERTISEMENTS


AUDITOR s OFFICE, Th March, 1888.
SIR,-The taxes for the year 1888, are as follow, &c
~ wit: On lands, for every hundred dollars value,
lasreeably to the equaiizing law eight cents. On all
houses and lots in town, improved and occupied 6y the pro.
Prietor orhis tenant, too dollars for every hundred dollars
yearly rent or annual value thereof. On all houses and
lots improved but not rented or occupied by the proprie-
tor, aud on all unimproved lots in any city, town or boz
rough, eight cents for every hundred dollars value there
OF, agreeably to the equalizing law. Onevery sldpe above
the age OF twelve, except the aged and infirm exempted
by the courts, twenty-five cents. On every stallion or
Jdck-dss, twice the price at which he stands by the season,
and on all other horses, asses, mares, mules and colts, sir
cents each. On every ordinary license or license TO keep
a house OF public entertainments, not less than eighteen
dollars; and ii the annual rent OF such ordinary Ito be as
eeirtained by the commissioner shall exceed t,oo hundred
dollars, seven per centum additional tax on the excess of
such rent. On every license TO keep a house of pirate
entertainment, situated within some city, town, or boz
rough, or within eight hundred yards actual distance OF
some public road or high way, fire per centut ON the an
nual rent or value thereof, without reference to the value
oil the building, (such annual rent to be asceriained by the
commissioner0 provided, however, that il any house OF
private entertainment, as such, shall be of less annual va
1uc than. fifty dollars, not more than ttro dollars shall he
charged. All boarding houses in any city, town, or bo-
rough, where boarders are received and entertained for a
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 wa.
gon, and ~carryall, and harness belonging thereto. one per
centum on the value thereof; provided that not less than
fco dollars shall be charged on each four wheeled riding
and pleasure carriage; not less than one dollar on each
stage wagon, jersey wagon, and carryall, and not less than
fifty cents on each two wheeled riding or pleasure car
rage.
On every license TO sell goods, wares and merchandise
or other articles of foreign or domestic growth or manu-.
facture,' or both or either at the same place, by wholesale
and retail, SIXTY dollars; by retail only, t,yentv dollars:
provided, that nothing herein contained shall be constru-
to prevent any citizen of this State from dispoang of any
goods, wares or merchandise of his own growth or manu-.
acture; nor TO prevent any planter or farmer from selling
salt, gypsum, tea, coffee, molasses, sugar, spices. iron or
steel TO his or her neighbours, when such articles are pur.
chased as a return load for his or their produce o r other
properly taken TO market, nor TO prevent the officers or
trustees OF any seminary of learning within this common.
wealth, from selling such text books as they may have pur-
.rhasaI mr. innorfnI 10 1LA All 81
leges or seminaries Of learning. On every license TO sell
Ooreign) lottery tickets, fire hundred dollars. On eve
ry license to sell tickets in each lottery authorized by this
commonwealth, strty dollars; TO be paid by each individu-
al who may sell tickets. On every license 10 a bnOkrr
or pedlnr to sell dry goods, wares or merchandise. Of TO-
reign or domestic growth or manufacture, to be paid in each
county or corporation where he shall sell az" If the afora-.
said articles, twenty-five dollars, on every license to a
pedlar dealing in tin or pewter, in each county or corpora |
ton where he shall trade, ten dollars; provided always,
that not more than one pedlar shall trade under the same
license, On every license TO a clock pedlar, one hun
dred dollars in each county in which he shall trade. On
every license TO an exhibitor of a show, in each county,
city, borough or corporation where the same may be ex-
hibited, thirty dollars. On every license TO a broker, sirty
dollars. On every license 10 sell silver or plated ware or
jewelry, not of the manufacture of the vender, tipenty
dollars; provided always, that persons who only repair
watches, and vend such articles as are necessary in that
line of business, shall not be deemed and taken within
the meaning of this act, as ,venders of silver and plated
ware and iewclry liable TO taxation. On every vendue
master, sixty dollars.
If any mechanic, milliner or other person, taxable as a
retail merchant, will make oath that his or her average
safes per dnnum o u ROOuS, wares OF mercnanuiZe, or Otner
articles connected with his or her line Of business, do not
exceed the amount of sales of articles OF his or her manu-
hcture or mechanical labour, such person shall only pay a
tax OF ten dollars; and If he or she, when required, shall
refuse TO take such oath, such person shall be listed as a re-
tail merchant.
The licenses to hawkers and pedlars, and to exhibitors
OF shows, are granted by the clerk of the county or corpo-
ton.
1 invite your particular attention to the acts of 10th
February, 1928, and 18th February, 1920, which re-
quire that you should render 10 the quarterly court of your
county or corporation, a list of all such merchants, ordina-
~ keepers, SC. as shall have failed to take out license.
Your compliance with this part OF your duty is necessary
10 authorize the payment OF your annual compensation.
You will find in the act which passed on the 10th Fee
bruary last, "a copy of which is subioined some new pro
visions relating to the assessment of buildings, and to the
taxes on licenses. request your particular attention to
the third section. which requires that the annual lists of H.
censes, Except licenses TO meTchants) shall hereafter be
made out and certified by the commissioners and clerks Of
the county or corporation courts in conjunction.
The existing laws in relation TO delinquent lands and
lots, require you to strike from the books Of the present
year, all such land and lots as were returned by the she
rf for tho year 1892, as not dSceTtdindbie, or Jchich
tDere improperly placed on the land 6ook. II the sheriff
or collector, however, should have enormously returned
any such tract OF land or lot, as undscertdinGbie, tits your
duty, upon application Of the owner or his agent, TO con-
tinue or re place the same on your books. The lands and
lots which have been offered for sale least Of the Allegha.
ny mouniains) Tor the tax of 1892, and purchased for the
Commonwealth, you will place at the end Of your land
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
lands or lots feast of the ALLEGHENY mountains) have been
sold to pT!Uate individuals for the tax Of 1892, il is your
duty forthwith to transfer the same to the purchasers, ex-
cePt where redemption has been already made by the
owners, in all which cases, you will note the fact in the
margin Of your land book.
Its necessary that the land books should be transmit
ted TO this Office before the LIST of August. Delay be.
You'd that period is productive Of great Inconvenience
Some additional care In respect TO the property books, il
also requested, and II must be especially remembered
that the law requires them 10 be stcorn to.
Very respectfully, JAS Il. HEATH,
auditor Of Public accounts.
I'm act to amend The Rerenue LaVs Of this Common
al