Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1852-05-04
COMMISSIONERS nE TILE RrvENnE

SEC BE II enacted by the General Assembly, That all
property within this State and the moneys and credits of
persons residing thcrcn except such is hereinafter
pressIy exempted shall be subject TO ions and such pro-
petty moneys and credits or Tie value thereof shall be
the lists Of taxable properly Tor at purpose in the
manner prescribed BY this aci
SEC . All property described in this section TO The extent
herein limited shall be exempt from taxatlon-lhat is to
fer public purposes all churches houses anu Grnnhos used
ioT d!'ne Worship all pubic al GROUNDS
buildings books, apparatus and furniture oeiohsIs 10 .o
legns Tree schools incorporated academies ana o c
used Tor college school purposes; the grounds buildings
bo"hS apparatus and furniture OF the University OF
OF the Virginia Military Institute and The Institution for The
education of The deaf ard dumb and of the blind and OF the
Eastern and Western Lunatc Asyums, and all property
ow ned hy orphan asytnms.
All property, whether real or personal, belonging exclu
| sircly Ia this Commonwealth.
All fire engines other implements used for the exiln
euhmcnt Of fires with the lots and buildings used excu
svcy The keeping thereof end for the meetings Of
fire companies whether belonging to any city, 10
any fire company organized ihereln
Each licensed keeper uf ordinary or house of private
entertainment Shall be entitled hold exempt from
ton all his household and kitchen furniture used in his
binary o! house Of entertainment.
All books, pictures and satuary and The wearing apparel
OF every person and family except watches
All agricultural productions and provisions. and wool OF
the last years. clip; and all mineral productions In HE lands
! of the producer miner.
all fisheries
All ov and animals of every description except horses
mules and lenne,s neat cattle, hogs and sheep.
All property The subject of trade or business Tor the
prosecution OF which license is required
The head of each fanny shall be entitled TO hold exempt
from taxaVn cattle hugs and sheep OF The aggregate
value Of hundred dollars in lieu thereof an tqua
amount Of personal property not otherwise exempted
from taXatiun.
All farming Implements actually used for farming pur-
poses which shall be held 10 include road wagons or
wagons used principally for others than farming purposes.
All mechanics tools used OH any farm or by any person
actually engaged in any trade occupation or professions
| ,nptlI rh1nIr
sale
SEC g. Each person Of full age and sound mind not
married wonan shall lis, the personal property subject to
taxation Of which such person - the owner, suse IN inc
county CITY in which such person resideS
SEC L. The property Of ward shall! DC listed by the guar
dian.
OF n minor having no other guardian by the father i!
living: If not By the mother if living; if neither father nor
mother be living, by the person having the property In
charge.
OF wife, by the husband Of sound mind; if not b. her
sell.
OF person for whose benefit property is held in trust, By
tn" trustee.
uf deceased person. BY the personal repre-
| sentative.
or curporaons whose assets are the hands OF agents
receivers factors by such agent, receiver lctor
OF every company FIRM body polite corporate, by The
principal accounting officer, partner agent thereof
Personal property situated in the county, city
in which the resides The person required TO list
tho taxation shall DC listed in The county, city
wt the is situated by the agent Of tile owner
other person required 10 list by The preceding provisions
Of this act unless the person shalt list
IT, or be otherwise listed in the county, city
| town where such property may be-
SEC Each person required by this act Ia list property,
SHALL within days utter being required In do by The
commits $oner and after being furnished BY him vii. proper
FORMS make ard deliver 10 him. or deposit in the CLERKS
office ol tie county, statement statements OF oil per-
sona property, moneys and credits which, by the pruvi
sons Of this act such person is required 10 list for taxation
either holder thereof guardian, parent.
personal representative receiver
ing officer partner factor; such statement 10 BE-
ei BY cath or arna,lon before Justice the Peace
NEEl ',r,r ut4spD lt
shcrry authorised 70 administer sue oa or receive such
affirmation
Ii any pcrson whose duty shall be list any article of
taxable property shall fail refuse to do 50, and furnish
valuation thereof according 10 the provisions Of this act,
il shall be the duIy OF the Commissioner 10 list the same,
and assess the value thereof on The best information he
obtain.
SEC g. When the value OF property is directed 10 be
ccTtancd the person furnishing the list shall annex fair
proper valuation but the Commissioner may neverthc
less adopt what he deems lair ana proper valuations aud
the person furnishing tie list shall feel a.grcved he she
may call or discreet irccholder and the Commissioner
another WHO shall be lmparay 10 app.ase the pro.
PEI ~ its fair market value. II they disagree they
elect UMPIRE and their appraisencnt shall be entered
the true valuation
ANY person required By this act furnish list of taxa
bic property with valuation annexed shall be released rom
the the va!ue oil The whole any part OF
property by exhibiting the 10 the Commissioner
who shall, lhrrsupcn himself assess the value, subject
Ike proceedings as in other cases
No person shall be required TO list insert in his
mcnt any property the value OF property which,
by the provisions Of this net IS specifically exempt from
taxation.
! From the lists thu. furnished the Commissioner O, the
Revenue each district shall make eents in
the prescribed and furnished By the Auditor Of
Pm lie ACCOUNTS which shalt ulv and distinctly sci forth:
The number ui "hi,c male inhabitants who have attained
the age of years, specifying those heretofore
enpt from taxes account of bodily insirmi'y.
Tile number OF slaves who have attained the age OF twelve
years.
The number of horses mules, asses and jenncts and the
ralGc thereof.
The number Of neat Cattle sheep and hogs Owned BY each
y Ia,
the of one hundred dollars.
The aggregate value u all household and kitchen furniture
in The hands vi Gacii Individual
Every pleasure cat;ii4c stage coach jersey wagon carry
ALL gig buggy and The value thereof including any
OF those articles kept in shop Innnufictury for sale
Every gold silver or metac watch o! cock, and every
other clock, and The value thereof including any watch
clock kept in shop or manuiactory for sale.
Evciy plano fnrc and harp and The value thereof in
cluin anY piano forte harp kept in shop manutacto
nv for sale or FIR The of schools.
~, gold anil silver plate other than plate kept in shop or
mandatory FER 7a!e.
All other articles OF personal property described in this
enumeration of tic SUBJECTS Of taxation in The lis, Of
exempted articles specified in this aci, shall he forth
in r!raa and distinct co!umn, together with The value
The Commissioner shall also ascertain the number Of free
male persons above sixteen years oil a and the number of
above th3t who su:ect 10 county rvies
He shall also aScc!taa the nanaer o n5l" free negroes be-
tween the 4C; % i"cntyona and iitty.fre years.
He shall ascertain from each person resting in his district
the amount OF interest profit which mny have been
ceiv by such person. or been converted into PRINCIPAL D
a To- caring suh"cl) Otherwise ap-
pTopriacd within the year preceding the first Of Fcu
nrr arising bonds certificates Of dct. OF this any
other State County Of any public corporation cr2l,cd
by this any other State, except such interest profit
is exempt by law.
lie shall ascertain from each person residing his district
The aggregate Of solvent bonds other securities
such person. after drducting hecifom tbs
which may be due tn othors from such person.
Fl sa ascertain from each residing in his district
The OF his income in money during the year,
lover and above hundred dollars in consideration Of the
discharge any office employment in the service Of the
State (oho than that OF an officer Of government receiving
salary Of the treasury in consideration of the dis
charge any Office employment in the service OF any
pnraton created by This State oer Than fire associations
or the service Of any company, m person. except
where the service is that OF minister Of the gospel is
OF labor in mechanic art trade, hantcratt manuac-
ture.
g. He shall ascertain the practising attorneys at law de-
signaling such practice in the Coart o. AppcalsD phys
cians surgeons and dentists residing in his district.
He shall all toll bridges and ferries in his district
the yearly value whereof exceeds hundred dollars
The be rented lensad out The Commissioner
be governed BY actual rent; otherwise o shall mako Just
estimate Of the value.
g. This section shall apply any bridge ferry he
by company whose works and profits by lis charter
exempt from aIs:!an, by company, the dividends on
whose profits subject, tax under chapter thirty. nine
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