Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1848-04-11
TO THE COMMISSIONERS OF THE
REVENUE.
AUDITORS OFFICE, Arm Z, ls4

AUDITORS OFFICE, AsRrL Z, 1913.
EMBRACE The earliest opportunity TO transmit
1 printed copy Of the "Aet irponHg taxes for te sup
port Of r0vssntrt," which passed the 3lst Of March
iss. tsee No. ~
You will perceive there 10 no alteration In the rates
Of tax compared with the last year, with tbs exception
that harps are classed with pianos Tor the 6rst time. Ii
Is presumed, however, that thoTe are very few musical
instruments Of the kind within the Commonwealth
Some errors having accidentally ciept into the tax law
on It's passage, II was found necessary 10 pass q short
supplemental act, which IL subjoined, numbered 81
invite your particular attention to the act "reqniring
commissioners Of the revenue to assess merchants' H.
censes, and for o1hsr pxrposes," passed 10th March,
ls4S, a printed copy Of which, Numbered B. accompa-
mics this circular. II you fall to examine closely, and
do NOT comply strictly with the provisions OF this act,
YOU may regret the Inconvenience, delay, and probable
Ioss which may result. The first section devolyes
upon you the important duty Of assessing oil taxes upon
licenses, except licenses 10 ordinaries and keepers oil
houses OF entertainment. This would OF course EN-.
brace all licences heretofore granted BY tho commits
sioners of the 70 venue, to wit TO merchants, auction
Gers, vondue-masters, vendors OF lottery tickets, bro.
kers, owners Of stations, Insurance ofnces, vanders OF
speeIfc and patent medicines, and exhibitors Of billiard
tables and bowling alleys. The fee for issuing all thess
licenses, you will find, 10 to DO paid by the parties, aud
not from The treasury, a. heretofore. The 80, 4h and
5th sections require of you new and Important duties,
and, unless these duties arc performed, tho Auditor Ia
directed to withhold your pay. One object OF the 4th
section is to enforce the execution OF those provisions
OF tn. revenue laws which relate 10 the periodical COR
ree,ion Of the land books-a duty which has been loo
generally meg ected, to the serious detriment oil tho
treasury. l have no doubt that hundreds, II not thou
sands Of now Improvements, have escaped taxation
Some explanation Of the 5th section may be necessary.
II might be inferred that the commissioner would %
excused from administering an oath or animation IL
the tax payers refuse to DO sworn or affirmed; but the
section only intended, In case OF such refusal, 10 pro-
teet the commissioner from fHe, and Ii will still be his
duty to exact The oath or Affirmation under the 43d and
4s.h sections Of the general revenue law OF February,
1871. (See AUDITORS revision, p. IL and 49,
The revision of the Civil Code not having been COM
pleted, you will have TO consult for the present the Au-
dttor's revision Of l54l, and the sessions acts relating TO
the revenue which have passed since that time. | have
deemed II proper 10 annex 10 this circular parts OF two
acts particulaIly-the provisions Of which appear TO
have been materially neglected since their FIRST enact
ment. l refer TO the acts concerning incorporated joint
stock companies and the tax upon collateral inherit.
anccs. They are numbsred 4 and S, and | hope that
hereafter they will DO risidly executed.
shall send copies Of this publication to the shsrifs
and clerks as we'll as TO you-eseh Of those ulcers be
tx bill has been delayed longer than usual, which will
make IL the moro necessary to use diligence In tho
completion and nsmiss Of your books according TO
law. As my report on tho finances must 6rst pass
throug h tho hands OF tho Executive before IL reaches
the Legislature, I earnestly request your attention to
this subject.
Remember that the blanks for your land and property
books are now exclusively furnished by the Public
Printer, at a stipulated %priee-the payment Of which
you can secure 10 him by an authority to deduct the
amount from your compensation. In case some Of you,
however, should prefer using ordinary paper, ~dispens-
ing with the printed blanks, l enclose you, with this
circular. a single sheet Of each form, IN order that your
books may be made outi In q uniform manner.
jas. E. HHATH, q. PA.
~ A printed copy Of the foregoing Circular, with
Tho act imposing taxes, and some other ACT, OF inc late
session, have been forwarded by mail to the Commits
slonen OF tho Revenue, the Clerks OF the County
Courts, and the acting Sheriff., each OF those ohicers
being interested. April ll-cIm