Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1843-03-28

value of fifty dollars, one per centum the value
thereof such value TO be ascer,aned by the Commits
soner of the Revenue IN tue mode prescribed BY law
on every brass or other metallic clock, whether the
same be wholly OF metal or not, fifty cents; and all
other clocks. twenty five cents Pr0rided h0Lrtrer,
section, shall be subject TO any i'll the shop
uiactory wherein the kept for sale, except
such worn or used by the shopkeeper, manuiac.
turer manufacturers, or IN his their families
). Re ii farfher eadcted, That there shall also be
levied collected aud paid, the several subjects OF
lax,ton hereinafter mentioned 10 be ascertnined and
listed in The manner prescr led by the net, entitled "an
act prescribing the mode Of ascrrtanng certain sub
jects of taxation, passed Starch the eighteen hun
bred and forty three, the following taxes, witt On
all dividends declared by every incorporated JOINT
stock company, to be ascer,ained, collected and paid
in the prescribed by the SAID act last above
cited, two and halt per centum such DIVIDENDS:
Proridcd, That payment shall be required OF The
per centum herein imposed on the DIVIDENDS oil any
coal mining company, until the amount OF such per
centum shall exceed the tax paid by such company on
the assessed value of it's coal lands, and then only on
such On all money loaned out at interest by
individuals any bonds, notes, or other securiteS ac
CURED BY purchase, and above The sum IN me a
grerae OF one hundred dollars, two and hali per
cenium on the amount of all interest or profits re
ceved therefrom within the year next preceding 'he
time OF listing giving in the same to the Comm,s-
soner of the Revenue, after deducting thererom 'he
interest all sums in which such individual shaii Dc
indebted to others On the dividends, or interest," OF
profits Of all State bonds certificates Pnohc oeo'
Of this Commonwealth in bonds or certificates OF debt
issued by any public corporation chartered BY this Com
onwealth and all money invested IN the boncs GER
fcaes of public debt stocks of other States OF this
Union or Of foreign States two ard hali per centun
on such dividends, interest profits On all yearly IN
come in money accruing TO each individual during the
wear next preceding the time fixed by law for listing
his property with the Commissioner over and above the
sum If four hundred dollars IN consideration oil the ois
charge ofany Office employ III the service OF TINS
Commonwealth, or any body polite corporate, JOINT
stock company otherwise, or IN the employment o.
any company co-partnershp individual or individuals
except such as exempted by law from taxation, one
per &c ntum on the amount of such excess Of income
on all fees derived from any Office calling profession
over and above the sum OF four hundred dollars pc
annum one per contum on the amount OF such excess
Prorided hocecr, That If any physician. surgeon OF
DENTIST or any attorney n, law practising any Of tht
courts of this Commonwealth, Except the Court o
Appeals shall pas 10 the sheriff collector, the
of ten dollars tax, he shall not be compelled to pa,
the aforesaid per upon his income above four hun
ded dollars and If any attorney at law, practising
the Court of Appeals, shall in like manner pay TO thu
sheriff or collector the of twenty dollars as tax
he shall not be compelled TO pay per cent aore
said upon his income above four hundred dollars. Oh
all dividends declared upon the capital stock oil ever
bank in THIS Commonwealth, two and half per cent
u
the Treasury, in the mode prescribed by the act las
above cited as aforesaid
! s. And be it further enacted, That upon every dec
conveying rea! estate in fee simple, for life, for tern
OF wears, trust tax of fifty cents; upon The pro
bat Of any WILL the grant of letters Of adminlsta
ton the estate of every esator or in,eslate in an
Court of record in this Commonwealth, fifty cents
upon every toll bridge ferry Except such are hell
by Joint stock companies) where the yearly rent o
value thereof exceeds hundred dollars, one and
half per upon such ofyenrly rent or value
upon every printing press of newspapers, twice III
amouu, charged per annum for a subscription to III
hghes. priced paper that may issue from such press
Prostded, hoseerer, That press shall pay highe
tax than ten dollars Prorided, nothing in this &C
contained shall be SO construed as 10 impose any Ia
upon any subject exempted from taxation in the &C
entitled 'an act prescribing the mode of ascertainIn
certain subjects of taxation, passed during The presen
session Of the Legislature.
T. This act shall commence and be in force from an
after the passing thereof.