Virginia free press. (Charlestown, Va. [W. Va.]) 1832-1916, 1852-05-13
TIlE REVENUE.


The bin quilted an act concerning comrnis- /
sloteIs y tle Revenue having passed both Houses
q sAe Legislstuge, and being now The law q The
land we Aasole such portions Of il IS will prove
intefeslikg 70 out readers The prsscTihes tina,
all property desstibea as follows, shall be snenPt /
frora taEafisat XII property belonging 10 anycoun-
". eity y IOWA. ISL. all chafcEes or houses and
groandslrsed for diviEc worship; an public bury
ins gFo9pdsi all grounds buildings, books, appa-
ratas and fuEnisurs belonging % colleges free
schools and Incorporated academies, aud By them
nsed Ter college and school purposes; the grounds.
books apparatus and furniture Of The University Of
Virginia Of the Military Institute, and the insu-
ioo s0F lie education Of the deaf and dumb and
q Tie bliad and Of the Easleyn and Western lunai
ic asylunls and all properly owned BY orphan asy-
Aa property. whether real or personal. belonging
| exclusively 10 this commonwealth.
81 IRE engines on other implements used for the
exiting Of fres with the lots and buildings
used exclusively fof The safe keeping thereof and
forthc rlectirgs Of fire companies, whether belong
ing 10 any town or city. or 10 any fire company or
gained therein.
/ Each licensed keeper Of an ordinary or house Il
entsrt anien shat be entitled to held exempt from
taxation all SIS household and kitchen furniture,
used ID his ordinarY oE house acknowledgements
Al books, pictures and siatnaFy, and The wearing
apparel df every person and family except Watches.
AL agricultural produetions and provisions wool
IF 3he last years clip and all mineral productions
| in 4he hends q the producer or miner
4 n ftiied wood and timber; all plantations oil
oyaters and fisheries
ailfawl and animals ofevcry description except
hoases. mules. asses ahdsjenness nealeaule, hogs
ana sheep @
AIT property The subject Of any trade or business
fos the PRESERVATION OF WHICH LICENSE is required
fhe head az each family shall be entitled 10 hold
exAmpt from taxation, neat catlle, hogs and sheep
lieh ihereof an equal a6ioA df any ef Dab fop
i cry net otherwise exempted from taxation
"a III farmiFfv inn lie. far
ting purposes.
All mechanics tools used on any farm or By any
person actually engaged in any trade, occupation,
orprosesson, and the production and the products
ofanY mechanics labor kept BY him for sale.
AThe bill then goes on TO prescribe who shall list
ths personal property subject 10 .faxation)
She 9Th section prescribes that each person re-
qaited by this act 70 ist property, shall within ten
days AFTER Being required tosdo so ly the commits
stsner, aud after being furnished BY him with the
paper forms, make out and deliver to him, or de-
post IN the clerks ofice OF the county statement
osssiatemeDtsof all personal property, moneys and
credits, which, By the provisions OF This act, such
person isreqaired 10 list for taxation either asowa-
eForyholder thereof, or as guardian, parent hus-
band, traslee, ec., such slatementlo be verified by
oalh OF Affirmation before justice of The peace, or
before the commissioner OF he,revenue or clerk.
From the lists thus furnished the commissioner
oithe reyeRHe Tor each district shall make accurate
statements in The form 10 be prescribed and furnish
ed b. the Auditor OF Public Accounts which Shall
E1rny and distinctly set forth the number Of white
male inhabiiants who have attained The age Of 81
years specifying those heretofore mptfrom tax
esson account OF bodily inhfmity the number OF
slaves who have attained The age OF 81 years The
neInbfr and value Of horses, mules asses and len
nets, the number OF neat cattle, hogs and sheep
owned BY each taxpayer, and the aggregate value
lhereoi over and above the sum OF 500; iheaggre-
gate value of all household and kitchen furniture
ia The hands Of each Individual y eyery>pleasnrt
carriage, stage-coach, iersey-wagon, eafryall, gig
buggy !; gold, silver or metallic watch clock, pi
ano fol he ofharp 6not used in schools and all gult
and silver plate, not including any Of these articles
kept ia shop or mandatory for sale All pihel
articles or personal property not described in h
enumeration OF the subjects of taxation nor in ht
list OF exempted articles specified in this act shall
be set forth in saperale and distinct column, 10
gether with The value thereof.
The commissioner is also dire. ted TO ascertain
the number of free male persons above Is years o
county leves-and male free negroes between TN
ages of3t and IS years
He shall ascertain IRON each person residing il
his district the amount of interest profit which
may have been received by such person, or beer
conyertea into principal ESQ as 10 become inter
est bearing subject or Otherwise appropriated
within The year next preceding the first OF Februa
ry arising from bonds certificates of debts Of th
any olher state country, or Of any public cor
poraion. except such interest profit as is exemp
BY law,
sstt asai.rltIes uue sucn person auer deduelinc
tnefeirom the amount which may De due to other.
| from such person.
Aso, The amoant ofeaeh persons income in money
ahrlhS me same year, Tower and above 500 } in
eonsideraion Of the discharge ofany office or EN-.
piey meDt ~ the service OF the Stale (other Ahan
that OF an officer of government receiving salary
ohi q ms tTeasnFy.) or Of any corporation created
" ms SAFE (9ther than fire associations) or in
IL the service of any company, firm or person except
where thsserYice isthat OF minister Of The gospel
or = one LOT labor in some mechanic art trade
handieraft or manufacture.
a liz shall ascertain. the practicng attorneys al
Jaw Designating such as practice in Tie Court OF
Appeals, physicians. Surgeons and dentists resi-
dingsin his district.
lie shall ascertain all lon bridges and ferries in
ms astLIet The yearly rent Or value whereof, ex
ceeas osc hundred dollars This section shall not
apply g any bridge or ferry held by a company
wAose Yorks and profits are by lis charter exempt
from a48ion, OF byfa company the dividends on
whose Ffefls are subject TO tax under chapter lhir-
2 ty7 =; |i Codeof Virginia.
re shall ascertain all the incorporated Joint stock
eoippaAes located or iransactng business within
hls.disHict which are authorized by their charters
to declare dividends of profits amongst The stock-
hoAers, Except companies exempt by their char
lers nom public tax, and shall retnrn 10 the Audi
tor uf~Public Accounts list thereof setting fortb
70 such listthe names of the principal officers or
geatssot each company, the dividends declared by
each during the year next preceding the first of
/ February, together with the par and market value
OF The stock per share.
lie shall ascertain all the CAPITAL (otber than
that OF such incorporated companes) invested Or
1 Used IN any manufacturing business above the as
sessed value Of the real estate and machinery, but
The personal property, credits and moneys used
acquired or held in such business, shall not be 9th
efwise assessed or returned than as such capital
The bill further provides that the commissioner
shall enter forthwith on The discharge Of their efi
eia duties, and retuEn before the 18th of Nav
next, samaarg Of tAer lists duly aulhenticated-
u Is probable that supplemental act, will be pass
edto ALLOW further time for the return Of said sum-
maries.
THE LEGISLATURE.