Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1852-06-16
Taxation for the Fiscal Year
lS59-'J3.

eral Assembly, entitled san act imposing taxes for
the support Of government for the fiscal year 1882
-'5S," provides that for year the following tax
es shall be levied and collected
On all lands and lots, with the improvements
thereon, not exempt from taxation, eighteen cents
ON every hundred dollars value thereof
On all personal property, moneys, and credits,
not exempt from assessment or taxation, except
slaves over twelve years of age, eighteen cents ON
every hundred dollars value thereof; and herein
shall be included ali the capital invested or used In
any trade or business Except agriculture )or which
no license is required, Sc;
On every slave (owned or bired) over twelve
years of age, fifty-four cents;
On every male free negro between 81 and 90
years, one dollar;
On every white male inhabitant who has attain
ed the age of Fl years, thirty-siX cents;
On SD much Of the interest or profit which may
have been received by any person or converted in
to principal, so as to become an interest bearing
subject, three per centunl;
On 50 much of the income or fees received du-
ring the year ending Feb. LIST, 1852, in considera-
ton of the discharge of any office or employment
in the service of any corporation, firm, or person,
with certain exceptlons) as exceeds SlO0 one
fourth of one per eefrtum on such excess as eX-
ceeds $780, onehalf of per cent; ii the excess
be over $500, and not more than $1,000, three
fourths of one per cent. and il the same be over
81 900, one per centum A like tax is imposed on
the Salaries of government officers, Except the
governor and Judges.
On 50 much Of the yearly rent or annual value
of toll bridges and ferries (not exempt from taxa
tion) as exceeds 500, three per centum.
The commissioners Of the revenue may grant
licenses to such persons as are authorized to obtain
them according to law.
On every license to keep an ordinary or house
of public entertainment, $50 Tor 50 much of the
yearly value thereof as does not exceed, and 10
per centum on so much as does exceed $500.
In like manner as to a house of private enter
tainment or private boarding house "a new sub
ject of taxation) u per cent if the yearly value
exceeds $50, and S. if it does not
For cook shop or eating house-for so much
of the yearly value thereof as exceeds 500 seven
and half per cent. if under 500, ten dollars.
On every license for the manufacture of porter
or ale, similar tax is prescribed.
On every license to broker 500.
On every license to an agent of an insurance
company, or Office Incorporated or authorized by
another State, SlS5.
On every license to merchant or mercantile
firm, when specific tax is to be paid, $780, if the
capital employed be more than $500; if less $40
is to be paid.
When the tax is in proportion to the sales, if
under 81 ,000-Sl0; if 81 900, and under 81 500
,-$l2; if ST. 500, and under $2,500-Sl6; if 3d.
500 & under S5000-S24;if s., 900 and underSl0, y
,000-$3S; if $4,000 and under l5,000-$4S;
ifsl5,000 and under $20000-$56; if $4,000
and under S30,000-S72; if $4,000 and under
$50,000-Sl04; if $50 900 and under $4,000
$l2S; and if $15,000-Sl60, with SIS added for
each sum of $40 900 excess over $4,000.
II tba EcanSa includec nertoSSion IN sell
wine, ardent spirits, Sc, an additional tax of So,
if the merchant commencing business for the first
tme sells by wholesale retail, If by the retail
only, so. If such license continues the privilege
Of selling wine, etc, the tax shall be half per
cent on the amount of such sales for the year next
preceding the time of obtaining the license, in adj
dition to the specific tax imposed on new begin
ners.
A distinction is made between merchants and
Others commencing business and those continuing
a business which has been carried on a year. On
the first class specific tax is mposed on the 9TH
or, tax on the amount of their sales, SC. This
difference will therefore be apparent from the char
acter OF the tax, without mentioning 1t in every
instance.
On every license to a merchant or firm to sell
provisions or agricultural commodities, the growth
or production Of the United States $40, or per
cent on the commssioners-n addition to the tax
the license to sell groceries, other merchan-
disc.
On every license to an auctioneer if the popula-
ton of the town does not exceed 3000-S32 {; if
the population exceeds 3000,an addition tax at the
rate of ST. for every 1000 persons above that num-
Der. The said tax shall, in no case exceed $3.50,
and if the license be to sell real estate only, shall
not exceed 500.
Ii the amount of an auctioneer's sales for the
preceding year be less than 5000, the tax shall
be $40; il 5000 and less than $4,000 it shall be
$35; if ten and less than $4,000, it shall be
1925; if $4,000 and under S50O00-$200; if
$4,000. and under S75,000-S250; if $4,000
and under 500, 000-S325; if 100, 900 and under
$l50,0O0-Si25 and if $50, 900 or more, $500,
procided, that auctoneers who deal exclusively in
stocks shall pay tax OF 5000 only.
On every license to tobacco auctioneer $50; or
one per ct. on the commissions received during
the preceding year.
On every license to merchant tailor, 500 or
at the same rates as that imposed on merchants or
mercantile firms, but the cost of manufacturing ar
tices made up by such tailor shall not be included
in the am lunt of sales.
On every license to a lumber merchandise
dealer in coal and wood--to merchant or firm
selling for others commission or for profit hor
SEES, mules, cattle, sheep and hogs, or either of
them-to the owner of a feed store or to ship
broker or forwarding merchant $50; or if the Ii
cense be to continue the business, the tax shall be
at the same rates as that imposed on merchants,
g.. licensed to sell provisions or agricultural com
m0dit;eS.
On every license to person selling goods by
sample. $50.
On every license to sell or barter patent or quack
medicines, if by wholesale. $20-by retail $40
Ga every license to hawker or psdlar, to deal
in tin and pewter, 500; in clocks, $50 in goods
and wares, except tin, &C., 500.
On every license to persons enumerated below,
there shall be charged as 0llow:
To an agent for the renting of houses, $40 and !
to an agent for the hiring of negroes, $40.
II person Obtaining subscriptions to books, S.; |
II person selling prints, S.;
10 pedlar Of pamphlets or periodical papers,
S.;
To person who may receive rough frame work |
of any description from other States and put it to-
gether in this for the purpose of sale, $50; and
To the keeper of a livery stable, 80 ccents for
each stall thereof.
On every license permitting theatrical perform
ances in public theatre So for each week of such
performance
Permitting for year the sale of refreshments
in theatre during such performances, $40;
Permitting the use of hall for public exhibit
tons Tor year, $50;
Permitting any public exhibition elsewhere, for
each time or performance, or every "A hours, s..
Permitting billiard table to be kept for year
$50 fiat a mineral spring, and 5000 if else
where; if two or more are kept in a room at min
eral spring $40 shall be charged for each and 500
if elSe,yherp.