Lynchburg Virginian. [volume] (Lynchburg [Va.]) 1829-185?, 1852-06-14
An Act

Imposing 1dIcs for the Support Of Crorern-
ment fur the fiscal gear 1862 and 1853.
l. Be It enacted by tie general assembly.
That for year there shall lie levied and col
lected, on the persons and subjects mentioned
in the act of assembly passed on the tw enty
fourth day of April. eighteen hundred and 6f-
ty-t~o. and any act amendatory thereof, the
taxes following. to Wit:
9. On all lands and lots, with the improve.
m, hts thereon. not exempt from taxation. eigh-
teen cents OIL every hundred dollars value there.
of; and herein shall be included all lands and
lots. with the improvements the. con. not cx-
empt from taxation, Of incorporated joint stock
companies, savings institutions and insurance
companies; on all the personal property. mon
eys and credits required by the said &C, 10 be
listed. and not exempt from taxation, except
slaves over twelve years Of age, eighteen cents
OH every hundred dollars value thereof and
herein shall be included all the capital invested
or used in any manufacturing business, or in
vested or employed in any trade or business
Except agriculture) for which no license is re-
CURED and a II the personal property and mon
eys and personal property that constitute part
OF the capital of the banks; on every slave over
twelve years of age, fiy-four cents; and here
IN shall be included all slaves over tw elve
years ofage, ffiy-fonr cents; and herein shall
be included all slaves over twelve years Of uge
owned or hired by any company, institution or
person whatever; on every male free negro be-
tween twenty-one and fifty five years, one dol
lar; on every " hi'c male inhabitant who has at
tanned the age Of tw enty-one years, thirty six
cents; on so much of the interest orproft which
may have been received by any person. or con
verted into principal. so as to become an inter-
est bearing subject, or otherw Use appropriated
within the year next preceding the first day Of
February eighteen hundred and 6fiy-two. aris-
ing from bonds and certificates of debt of this
or any other state country. or Of any public
corporation created by this or any other state.
as exceeds six dollars. three per centum; on SO
much OF the income or fees as exceeds one hun
dred dollars in money. received during the
Year ending on the first day Of February eigh-
teen hundred and fifty two, in consideration OF
the discharge of any Office or employ ment in
the service oithe state, (other than that of any
officer receiving a salary out of the treasury
or IN consideration Of the discharge of any Of.
fee or employment in the service of any cor.
Poration created by this state, (other than fire
associations,) or in the service of any company,
hrm or person. except where the service is one
OF labor in some mechanic art. trade. handcraft,
or manufacture, or that Of minister of the Cos
pei. one fourth Of one per centum on such cx-
cess. if the same be not more than two hun
dred and fifty dollars; ore half Of one per cen.
tum on such excess. If the same be more than
two hundred and Fifty dollars. and not more
than Eve hundred dollare; three fourths Of one
per centum On such excess, If the same bemore
than FIVE hundred dollars. and not more than
one thousand dollars. and one per centum on
such excess, If the same be over one thousand
dollars; on so much Of the yearly rent or an
nual value Of toll bridges and ferries. other
than toll bridges and ferries. exempt by their
charters from taxation. and held by joint stock
companies authorized by their charters to de-
clare dividends Of their profits, as exceeds one
hundred dollars, three per centum.
3. On so much Of the salary Of each officer
Of the government. receiving the same out Of
the treasury. as exceeds one hundred dollars.
other than the governor and judges. one fourth