Virginia free press. (Charlestown, Va. [W. Va.]) 1832-1916, 1852-06-17
TAXATION FOR THE FISCAL. YEAR
Is59-sS3.

IS3&-sS1s
The bill which was recently passed hy the Gene
raj Assembly entitled an aet imposing taxes for
the support ii government for The fiscal year 1859
80 provides ihatfer year HE following taxes
shall be eried and colleciel.--
On al lands and lots, with the Improvements thereon,
net exempt from taxation. eighteen cents on every ha
dred dollars value tkereof.
empt from taxation, exeept slaves over
twelve years cf age cghteca cens on every huadrea
dollars saae thereof and herein shall be included all
the capital invested used in any trade business
cept agrseultnF9 fof which Incense is required Sc
On every slave towaea or hireal over twelve years
Of age, 6fes -fonr eSnls
On eyesy male Free negro hetweea q and s. wears,
enc dollar:
On evcl white male iahabitant who has attained the
i are Of II years, thirty six ceRts
On much ef the interest profit which may have
beea received b. peFsoa converted Rtoprincipas
50 q % become an interest bearing sabes three per
csntam;
On ) much Il he income or fees received dnriag the
year ending Feb lst 1852 consideration Of the dis
charge # any oicc employment N the service 8 any
preparation firm, or person, with certain eSeepnonse
cxeccds s f0o fourth Of per ecntum On saeh
excess; exceeds $3.50, one hall Of per cent
IL The excess be 800, and not than SlOOO
three-fourts efonc per cent and the same be over
1000, pc reeRtunl. like tax : imposed on the
salaries Of g9seaen officers, (eAeeptthc governor and
Oh % much oshs yearly rent or annual 1aiae Of toll
bridges and ferries inot exempt from iaNaiienl as eNS
ceeas S l0a three per ecatusa.
The commissioners q The rssennc may grant licenses
to such perons As are authorized to Obtain them &C.
cordng TO law.
On every lccnsc ID keep an ordinary or house Of pub
lie entertainment so for 50 much oEthe yearly value
thereof does not exceed, and 10 per eentRm on 50
! mach as docs exceed $500.
III like manner a. to house ef private entertainment
private boarding horse subject OF taxationl
. per cent il the arly value exceeds Sae and 50
i il i does net.
For cook shop Or eating house for 10 much of the
yearly yalGc therce exceeds Sl0), and half
i per cent. il under Sl0o, ten dollars.
Oh every license or ths manufacture porter Or ale,
4 similar tax Is prescribed
/ On every license to broker s 500,
On every license 10 an agent Il an Insurance company
Office Incorporated Or authorized BY another State,
On every lecasc to merchant or mcrchantfe firm,
when specifc is to be paid, $50 if the capital em
poved be than $780, ii less, $40 ~ TO be paid
hen tho tax is in proportion 60 the sales il under
/ ST 1000 Sl0s if $1,000; and under i530-- s u; Il
SI5nD and under 25ts94- & 1855 IL g. 500 and under
! 5O0l-S24; ii 5000 and under 10000 S3S; If
$4,000 and under 5000 S4S; if $4,000 and under
/ 10000 $50; if $4,000 and under 10000 s ~ il
/ g 900 and uuder so 000 t0Is If $4,000 and IN
i der 10000 1857 and il 5000 5 l60 with So
ssded for each spm If $4,000 excess over S1A an,
Il INC Incense .-. ,Ss.bsou 70 sen wine. ardent
pats &C. an additional tax Ct SIS, if the merchant
commencing Cuisines for the FIRST time sells by whole
sale retail, If by retail only SEQ II such hccnsx
continues the privilege Of selling wnc etc. the tax shalt
be half per the amount q such sales taE the
wear next preceding the time Of obtaining the cea an
A distinction IL made betwcca merchants and others
commencing business and those continuing bosiaess
hch has been carried year. On the first class
specific tax imposed the other, tax oathe apea
of their Sales Sc This differences will, therefore, BE-
apparent from ghc character Of tc lax, without fcn-
i tioning il in every instance.
On every Ecruss-to merchant firm ta sch IAHosi
sons d. agricultural commodities the growth produe
ton Of The United Stated $40, or per cent the com
missions in additions TO retax on the license to sell
groceries, or oihcf merchandise.
On every license u auctionear If the population Of
the town does not exceed 5000 S32 il the population
exceed 5000, addition tax AZ the rate ef 10 for every
1000 persons above that number The said tax shall
no case exceed $780, and ii the license be 10 sell real
estate only, shall not exceed 500.
hhc amount Of an auctoneers saesfsr tIc preceding
wear Re less than 5000 dollars the tax shall be 20 DOL
II 600 and hess than 10000 doll il shall be 50 dollars
il ten anil less than % 900 dollars il shall be l25 dol
il twenty five and under g. ooo20o dols il fity and
under rs 0O0250; f seventy five and under 100000
dollars-325 dolls fl00090 and under 10000 dollars
i25 dds; and if $1,000 or more 500 dollars, pro
sied that auctoneers who deal exclusively IN stocks
shall pay tax Of 200 dollars only.
Ga every license to tobacco apctioacer 500, ono
percent on the commissions received during the pre-
ceding year.
On every license to a mcrrhmt tailor, $40 :. or at the
same rates that imposed merchants mercantile
firms but the cost Of notwithstanding articles made up by
such tsilQE shall not hc included iR III al S2Ss
OF 10 ship br ker forwarding merchant, $50; il
the EceasG be to centnue the business the tax shall be
at the saias rates a that imposed On merchants Sc
M licensed to sell provision agricultural commodities
1 On 2ycr license to person selling goods by sample
i 50 dollars
cines, il By wholesale, S2o-by retail, $40
Ga every license 10 hawker or pediar to deal in tin
and pewter $40; in clocks $50; in goods and wares,
H except tin, Ne, $40
Ga every license to Tesons enumerated below there
shall be charged as follows
TO a. agent for the renting Of houses, 10 daars and
10 an agensfoF the hiring Of negroes, ID dollars.
To person obtaining subscriptions obooks, dollars
4 To person selling prints; dollars
Te pelar Of pamphlets periodical papers, dolls;
To person W ho may receive rough frame work of
any description from other States and ut it together in
/ this for the purpose Of sale, 50 dollars; and
To the keeper Of livery stable 50cents for each stall
/ thereof.
On every license permitting theatrical performances
public theatre, dollars for each week II such per
/ f1Fmance;
Permitting for year the sale of Refreshments in a
i theatre during such performance 40 dollars;
Permitting the of hail for public exhibitions for
/ year, f5l0rss
Permitting any publie exhibition elsewhere for cach
Il time or performance every ~ hours, dollars;
Permitting billiard table to be kept for year-50
dofs if at mir era spring, and 20i dollars if css
where il two or more are KEPT IN room al mineral
| il ELSEWHERE;
Permitting bowling alley to be kept a6r year, Is
dollars any mineral spring and 30 dollars elsewhere
and Is dollars each alley ever one.
On eSery license 10 physician, surgeon or dentist,
dollars IF the income Of esther exceeds 400 dollars
and sch excess than 60a dollars there shall be an
z
audiess than 900 dollars three fourts Of per cent.
ii 900 dollars more, per ccat, but in shall
u such tax exceed Is dolars
On every license TO attorney AT law dollars IL
he practice District Court 10 dollars il in the Court
ref Appeals Is dollars
On every license to the owner az Daguerrean gale
~ in city Incorporated towH % dollars, elsewhere
dollars; if the yearly income derived from the prae
tcc If the art exceeds 5oO dollars additional akof
I l. per centan such excess.
onthe diyidcnds derived from bank stock held in this
4 State, three per cent. upon the amount thereof.
The the estate Of deernaent prescribed by the
39th e Of the Code shall bc per cent Of such estate
The license authorized to Be issued by this act shall
terrnaate ihesame time that merchants licenses now
terminate, The 10Th ch of the Code Is repealed. The
commencing clause provides that the act shall be in force
/ from its passage.
WASHINGTON HOUSE, pIIiLADEL-.
PHIA.
The Philadelphia scfy Ten. speaking Of the
Washington House, describes il as The . Home
House Of Philadelphia perfeci bolsl, clean, qu-