Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1845-02-28

hOtNt ~ ~ " kohS t"S Wv " oa CdlIl HOut "
Mr.. Critlenden has the foor for to-mor.
row.-[Gaode, Fed. %.
THE COMMISSIONERS OF THE REVENUE.
AUDIToR's OFFICE,
February 10th, 1915.
l hasten to transmit TO you a copy of the act
imposing taxes for the present year. Compared
with the act oflS44, you will find several changes,
to which your particular attention is requested.
l. The land tax is reduced from twelve and a
half TO ten cents; the tax on rents Of lots in town,
from three dollars to tiuo douars and forth cents;
the tax on slaves, from forty to Mirty.tco cents;
on horses, from twelve and a half to TEN cents;
and in reference to stations and jackasses, whilst
the minimum tax Of sic dollars is continued, pro-
vision is made 10 prevent e~vasions in cases OF in
9. The tax on carriages is materially modified;
the minimum tax being abolished, and a tax OF
one and a half per eentum on the valuation Of all
carriages substituted therefor. This will impose
upon you the necessity Of a strict execution of
the 5lst section OF the general revenue law OF
1871, (auditof's revision, page l6,) which re-
quires you TO fix the value Of all carriages "by
actual view and examination" wish you to
observe, moreover, that, Notwithstanding the
change in the law, you are still 10 distinguish on
your property book the kind or description OF car
riages as heretofore.
3. An important change has also been made in
the tax on merchants licenses, w which two low
er grades are established in the scale of taxation.
Vendors whose annual sales do not amount 10
$500, are chargeable with q tax Of only $40,
and if the sales are over $500, but under SIS, 1000,
a tax OF only Sl5. With these exceptions, the
scale heretofore established remains the same
1t should be borne in mind, however, that the re-
tailers OF ardent spirits are liable in every case
TO an additional tax Of Sl5.
A.. Hawkers and pedlars, (o,her than clock ped
lars and pedlars Of tin and pewtcr,) trading on
chargeahle with only $25, being one-half of the
tax payable on the eastern side.
5. Some additional provisions have been in
troduced in reference 10 the tax on insurance Of
fees, TO wit: |. An agency established in any
town, the population of which does not exceed
fifteen hundred, is only liable 10 a tax Of $50. ?.
Every agency is restricted in its operations TO the
county in which il is located. 3. Every sub
agent or agent appointed by any agent Of any Of
hce of insurance authorized by other States is
chargeable with the tax. Under this law, an
agent in Petersburg, Norfolk, or any other town
containing more than fifteen hundred inhabitants
although appointed by an agent in Richmond,
would be liable 10 a tax of 500.
6. The tax ON gold and silver plate is increased
from one 10 one and a hall per %centnan, on the va
lue over $50.
:. The tax on metallic clocks has been reduced
from 50 10 25 cents; and on all other clocks from
25 to l2t cents. !.
s. The tax on dividends declared by joint stock
companies, Except banks and on the interest OF
money loaned out or invested in public sccuri-
lies. is reduced from TWO 10 one and a halt PEI
centum.
9. In the clause taxing income derived from
office or employment, the exemption OF ministers
of the gospel inserted in the tax law of lS44 ha:
been omitted; from which | infer that they are
now to be considered as subject 10 the tax, ane
that the omission is equivalent TO a legislative de.
c~laralion to that effect.
10. In addition to the tax on interest OF mo-
nev loaned and invested, there is a new provi.
sion which makes money held BY any individual
or partnership on The Isl OF February, over and
above five hundred dollars, subject TO a tax of ten
cents for every hundred dollars excess. The tax
canno, be evaded by a deposit with any individu-
al. or partnership, or in bank but capital IN
trade belonging to merchants or auciioneers, who
have obtained license, or belonging to banks, or
INCORPORATED companies, is not embraced by the
law; neither are interest, dividends, or officers
salaries, which are taxed separately.
With the exceptions and variations above no
teU. YOU Will uuu, ludl III luCSCuk IDA ldW COu-
forms 10 that OF 1874, and as many of you are
new commissioners, | cannot too urgently press
The importance Of your giving lis contents a deli
berate and careful consideration. II is also indis-
pensable to The correct discharge Of your duties,
that you should not only consult the revised re-
venue laws, (auditor's compilation of 1S4l) but,
also, the several acts relating TO the public reve-
nue. which have passed since that period, and es-
~pecially those OF The sessions OF 1898, and
1884. These last mentioned laws were appcn-
ded in pamphlet form TO my circulars of Isl
April, 1913, and 10Th February, 1914. Whilst
the importance OF a general reference 10 them is
recommended, call your special attention toa few
provisions in which you are personally Interested.
/. By the act Of 5th Of February 1914, if you
charge and extend The taxes al a less rate that the
law imposes, the auditor is required TO deduct The
amount OF errors from your pay. 2. BY the
same act, if you fail TO transmit your books with
in the time prescribed without responsible excuse,
the payment Of your legal allowances may be
suspended. 3. In like manner il you do not COM
ply with the 33d, 34lh and 35th sections Of the
general license law Of 1910 (auditors compila-
ton, page A. your compensation will be with
held; and 4. By The 6ilh section of The general
revenue law oflSil, fyour property book is not
sworn TO in the form prescribed, your pay will be
reduced to one half. See also the 59th section
Of The act last referred TO, which imposes penalties
for your failing 10 furnish the shcriIs or collec-
tors with copies Of the land and property books
in due time; and likewise for failing TO certify
such delivery TO the auditor.
Remember also your duties under the act Of
lllh March, 1913, changing the time OF account
ing for The taxes on licenses 10 merchants and
Others" Your stric. compliance with this law is
all important. ! repeat my request, not hereto
fore much regarded, that you will have the ac-
counts for your services certified according to the
63d section Of The act Of 1871, (audilor's compila-
ton, page 49,
| have already transmitted 10 YOU by mail,
blank sheets ruled and headed for the books TO be
returned to this Office, in compliance with the
act Of 9Th February, 1874. In these sheets you
will find no column appropriated for The new tax
on money, in possession the LIST OF February; but
whenever cases shall arise, you can easily place
them al the end Of the property book. | pray you
moi TO forget to roll up your books carefully when
! you transmit them to this Office, and make the
following endorsement: commissioner books
made out according TO the regulations of the post
office department, and only chargeablc with
pamphlet postage"
There is one other subject which | deem it ne
cessary to notice although confined TO a lew coun-
ties.
The act establishing the new county of Apo
mattox contains no provision Tor Inc appointment
Of a commissioner Of the revenue until the usual
period Of appointing that officer in the fall. The
duties for the present year will consequently de-
volve on the commissioner Of Buckingham,
Campbell, Charlotte and Prince Edward, out Of
parts Of which counties APpomaltox has been
formed. They will have to make out separate
lists Of land and property for such porr-
lions oflhe new county as may lie in their
respective districts, and when examined by
the clerks of the old counties, copies OF
these lists mus, be transmitted to the court and
sheriff of Appomattox, andt the auditor. In the
acts establishing the new counties OF Gilmer and
Doddridge, there are special provisions for the
immcdiaie appointment ofcommissioners.
Very respectfully,
JAS. E. HEATH.
Aud'r P. Accounts.
TIA copy Of the foregoing circular has been
forwarded by mail to the Commissioners OF the
revenue, with the law imposing taxes. In the