Staunton spectator, and general advertiser. [volume] (Staunton, Va.) 183?-1849, 1842-04-21
(From the Richmond Wing Of April 81
TO THE COMMISSIONERS OF THE REVENUE.
AUDiToR's OrricE. }
March Do. 1910

AUDiToR's OrricE.
March %, 1912. {
! hasten to send you copy Of the act I'M
posing taxes for the present year to whic
your attention is particularly invited, rs
contains several variations, from the act of III
last session. These variations, for your grea
er convenience, ] have marked in italics. an
will now briefly notice them in the order i
which they appear in theact
| i. Merchants who retail ardent spirits ar
subject to the additional tax of $40, whethe
| they reside within or without Incorporates
towns. Doubts having been entertained O,
the subject, the legislature has now made
clear and indisputaGle. 9. No license ca,
Cow be granted to vend any thing on boar,
vessels within our waters, privilege hereto
! fore permitted. 3. The tax ON brokers is in
creased from two TO three hundred dollars
a. The vehder ofqot!ery tickets, whether for
eign or domestic, is liable to q tax of on,
thousand dollars. tux of only five hundred
dollars was imposed on domestic lotteries in
TS41. s. The tax on hhwkers and pcdlars
Except tin pedlars) is increased 10 one hun
dret' dollars. Clock pedlars are required to
pay the same. and the license to them shall
be held and taken as personal privilege,
Which cannot be exercised by u firm or com
Pany. Merchants receiving clocks OIL deposi,
for sale or barter, for the benefit of the clock
pedlar, Is made liable for the tax. 6. The
tax OIL exhibitions Of public shows is increas-
ell to sixty dollars. z. Bank stock Welding S
per cent. dividend IS subjected to tax of
ore eighth of one per cent. The commission
ers OF the revenue, however, have no agency
in It's assessment. S. Offices of insurance of
every description (the Mutual assurance So
ciety eXcepted) are subjected 10 tax of @ he
hundred dollars. g. Gold watches are taxed
one dollar and silver and other watches TWEEN
ty-hve cents, to be paid by the owner 10
Pianos over the value of one hundred dollars
are taxed two dollars-if under that value,
one dollar, to be paid by the owner Pianos
used IN semlnarles of learning are exempted.
IL. All gold aud silver plate, whether in use
or not, above the value of one hundred dol
lars, is liable to tax of one per centum on
the excess. IL. Brass or other metallic clocks
taxable fifty cents. Neither pianos, watches
Or clocks are taxable in the shop or manufac-
'ory, and pianos owned by professional teach
srs OF music are also exempted
In addition TO the tax law, also subioin for
your information ian act to regulate certain
practices under license granted 10 auctoneers,
Vendue masters, commission merchants and
BROKERS'" which was intended to define and
enforce more particularly some provisions in
The revenue laws which have probably been
5sf:s'5 .O',,',,os.x
Of giving names to carrins- ~ - A.. s,.> i,.bi,
hose which are designated in the ftvGlruv
avs, practice which is attended by much
inconvenience, especially at this office. All
carriages whatever, no matter by what names
hey are locally distinguished, must be placed
IN some one Of the classes enumerated by
law.
Many Of the commissioners of the revenue,
such as have been continued in Of
ice for some time, evince by the method and
accuracy displayed III their books, that they
have made themselves well acquainted with
The revenue laws, copies of which i'll conve-
nient form, and containing cop!ous index,
were furnished every county in the State du-
ring the last summer. ] regret to say, how
ever, that some of the commissioners of 1871
manifested by the Effectiveness ofther books,
a total disregard Of many requirements of the
law. Ihope that this neglect of duty will oc-
cur no more, as shall feel myself under stron-
ger obligation, now that the laws are easily
accessible, and ought to he well known, TO en-
force them SO far as depends on me, with
greater rigour than heretofore.
Very respectfully,
JAMES HEATH,
Aud. Pub. Accounts.