Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1839-04-26

each merchant Tor twelve and half cents for every hun
ofed oos!ars in where such value exceeds two
thousand collars Is TO be assessed md returned 10 the
as o'nef personal property is directed to be
&c | ano returned, that IS 10 say, the Commissioners
OF the are 10 apply each merchan and ascer
tan they can, the value OF the stock of goods wares
and mefchandze In such merchants possession on the
hrsl day OF March lrs and list such value if over two
oouls, theit property books, ether sub.
ecs OF taxation are listed. II the stock Of goods wares
and merchandise shall exceed two thousand dollars
no additional tax is imposed. The commissioner u,ay
presume under the provisions Of the general revenue
act, require he merchant 10 render q statement Of The
value of his stock The frs, Of March last on oath,
(see Revised Code page 25 and the merchant for
fusng 10 render such statement OATH for render
ing false statement will be liable all The penalties
imposed oy that Hct. 3 II the stock of 4 wholesale
merchant does not c:ceed $50 g00 no additional tax is
imposed.
1t is to be observed that tie tax on merchants above
referred TO- is TO be construed in reference 10 the prov
Of he general law of 1884 which regulates licen-
ses. For example: If vendors Of silver ware, miners,
me chancs, and others who liable 10 be taxed as re.
tail Tenders CT merchandise, make oath That their ave-
rage sales Of goods moi CT their Manufacture, do
mol exceed The amount ct sales CT articles which are OF
their own manufacture mechanical labor OF that they
Tend chiefly sach goods connected Nth their hHs %
BUSINESS then they are only cbe 10 pay one hall oil me
Tax imPosed upon retail merchant And again: NO
lax IS imposed upon persons who vend provisions or a
cultural commodities the growth production OF The
United States; neither farmers who sei certain ar-
cIes 10 their neg h5ors purchased load from
market nor the instructors Of seminares who sell text
boahs to their students. liable TO any tax.
IL has been conlended That the additional tax imposed
upon the merchants stock Of goods. as disog ushed
from the tax the license privilege TO SELL as un-
constitutional, and therefore void. II is not for mo
nor for you to decide that question II is your duty 10
execute the law, and The OF The Common wealth
are open 10 all persons no nay h!na themselves az.
grievcd.
have remarked tia. many OF the commissioners have
departed from the Legal md proper classification OF car
r!ages, thereby producing confusion end loss u
the revenue. Carriages arranged by law into three
classes, 10 wit: l. Riding pleasure carriages which
are taxed per their value but cauno. pay
less Than two dollars To this class belong all kinds Of
fouE-whee!ed riding carriages not included IN the Sc
coEd class whe her they called barouches, hacks or
by any other name, whether they kept for PrVsis
use public accommodation. he second class COM
PrehsnGs stage wagons Jersey wagons, and carryss,
which pay per ccnlua their value, bat not less
than dollar. Tie third class cOnprehe nds every
description of two wheeled riding pleasure vehicles,
which are taxed per cent Oh the value bu. cannot
pay less than fifty Cents
In making out your land books for the present year it
will be proper avail yourselves OF all the information
which you derive from the ass.an, in
ference 10 the true quantity and location IF lands, ands
names Of the proper orEers and especially rhtr: omitted
tracts hare been disecrersd and placed The tales
sessnfnA Remember, however, that no change what
be made in the value Of lands and lots until
The assessment goes into operation, which will pro-
badly be 10 the ensuing year. Very respectfully,
JAS p HEATH,
.7uditor Of Paltic .7ec0uHt,.