Daily Richmond Whig. [volume] (Richmond, Va.) 1840-1842, 1842-04-08
April q, Isl.
TO THE COMMISSIONERS or THE
II L V Z N u E.
AuDIToR,s OFFIcE M.,c, 90

AUDITORS OFFICE, MARcu %, 1912.
hasten To send you copy OF the act imposing
taxes Tor the present year. TO which your attention
IS particularly invited, as II contains several varia
ions itom the act of last session. These varstons
for your greater convenience, have marked italics
and will now briefly notice them in the order in
which they appear IN the act. l. Merchants who
retail ardent spirits subject TO the additional tax
OF $40, whether they reside within without
ncorporated towns Doubts having been enter
tanned on the subject. the legislature has now made
II clear and indisputablc. .. No license can now
be granted TO vend any thing board vessels with
IN our waters, privilege heretofore permitted. J.
Inc tax ON brokers is increased from two to three
hundred dollars T. The vender Of lottery tickets,
whether foreign or domestic, is liable 10 tex Of Q
thousand dollars. A tax of only FIVE hundred dol =
lars WAS imposed on domestic lotteries in ISL g.
The tx on hawkors and pedars Except tin pedars)
is Increased TO one bundled dollars. Clock pedlnrs
are required 10 ply the same, and the license TO
them shall be held and taken as a personal privi-
lege, which cannot be exercised by a firm or COM
pany. Merchants receiving clocks on deposit for
sale or barter, for the benefit of the clock pedlar
made liable Tor the tax q. The tax on exhibitors
81 public shows Is increased 10 sixty dollars Z.
Bank stock yielding per cent dividend IS subject
ed 10 tax OF one eighth OF one per cent The COM
mssonors oi the revenue, however, have no agency
m It's assessment. 8 Offices of insurance of every
description (tho Mutual assurance society excepted)
are SUBJECTED TO a tax OF one hundred dollars @
Gold watches are tnNel one dollar, and silver and
other watches twenty five CENTS TO be paid by the
oicneT. 10. Pianos over the value Of one hundred
dollars are taxed two doArs-if under that value
one dollar-to be paid ty the owner. Pianos
used IN semlnaries OF learning nre exempted. H..
All gold and silver plate, whether in use or n {,
above the value OF ono hundred dollars, IS liable to
tax OF one per centum the excess. l2. Brass or
other metallic clocks are taxable fifty cents Meth
erp'anos, watches or locks are taxable in the shop
or mandatory, and pianos owned by professional
teachers OF music also eNemniei
In addition TO the tax law, also suhion for your
Information an act TO regulate certain practices un
der hcenso granted TO nuctioneers, venduemasters,
commission merchants and brokers'" which was
intended TO define and enforce moro particularly
some provisions IN the revenue laws which have
probably been evaded
Some OF the commissioners ore in the habit OF
giving names to carriages different from those which
are designated in the revenue laws practice which
IS attended by much inconvenience, especially nj
this Office. All carriages whatever, no matter by
what names they are locally distinguished, must he
placed IN some one OF the classes enumerated by
law.
Many fthe commissioners of the revenue, espe.
caly such rs have been continued in office for some
Tune, evince by the method and accuracy display cd
IN Their books, that they have made themselves n
acquainted with the revenue laws copies of which
IN convenient form, and containing a eopious index
were furnished every county IN the State during the
last summer. regret 10 say, however, that some
OF the commissioners OF 1871 manifested by the de
tectveness of their books, total disregard Of many
requirements Of the law. hope that this neglect
OF duty will occur no more, as | shall feel myself
under stronger obligation, now that the laws are
| easily accessible and ought TO be-weu known. "a
enforce them so far depends on me, with greater
risour than heretofore
Very respectfully,
JAMES +. HEATH,
Aud. Pub. Accounts.
~ Copies Of the foregoing circular together with
the revenue acts TO VIII oh il rclers-have been for
warded oy mail 10 the commissioners of the reye-