Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1852-05-05
The Revenue Bill


from tGrGti0R.
All property belonging to any county, city or
own,used tor public purposes all churches or hou-
SEES and grounds used for divine worship; all pub
lie ouryng grounds all grounds, buildings, books,
apparatus and furniture belonging to colleges free
schools and incorporated academies, and By them
uaed for college and school purposes the grounds,
buildings, books, apparatus and farnitute OF the
University of Virginia, of the Virginia Military
Institute and the Institution for the education OF
the deaf and dumb and OF the blind. and of the
Eastern and Western Lunatic Asylums, and all
property owned by orphan asyums,
All property, whether real or personal, belong
ing exclusively to this commonwealth.
All FIRE engines or other implements used for the
extinguishment of fires, with the lots and buildings
used exclusively for the safe-keeping thereof, and
for the meeting Of fire companies, whether belong
ing to any town or city or to any fire company or
ganized therein.
Each licensed keeper of an ordinary or house of
private entertainment shall be entitled to hold .ex-
e,npt from taxation, all his household and kitchen
furniture, used in his ordinary or house of enter
tainment.
All books, pictures and stauary. and the wear
ing apparel of every person and family, except
watches.
All agricultural productions and provisions. WOOD
Of the last years clip, and all mineral productions
in the hands of the producer or miner
All felled wood and timber all plantations of
oysters and fisheries.
All fowls and animals Of every description eX-
cept horses, mules, asses and jennetS neat cattle
hogs and sheep.
All property the subject of any trade or business
for the prosecution of which license is required
The head OF each family shall be entitled to
hold, exemPt from taxation, neat cattle, hogs and
sheep of the aggregate value of one hundred dol
lars, or IN lieu thereof, an equal amount of any
personal property not otherwise exempted from tax
alton.
AL farming Implements, actually used for farm
ing purposes 9
All mechanics tools used on any farm or byany
peTsoa actually engaged in any trade, occupation.
or profession, and the products of any mechanic
labor kept by him for sale.
(The bill then goes on to prescribe who shall
list the personal property subject to taxation)
The 9th section prescrlbes that each person re-
quIred by this act to list property shall within ten
days after being required to do so by the commits
siouer, and after being furnished by him with the
proper forms, make out and deliver to him, or de-
posit in the clerks office of the county. a state
ment or statements of all personal property, mon
eyS and credits, which, by the provisions of this
act, such person is required to list for taxation Ell
Their as owner or holder therefor as guardian pa
rent, husband trustee, ect. such statement to be
verified by oath or affirmation before Justice OF
the peace, or before the commissioner Of the reve-
nue. or clerk.
From the list thus furnished the commissioner
of the revenue for each district shall make accu-
rate statements in the form to be prescribed and
furnished by the Auditor of Public Accounts,
which shall truly and distinctly set forth the mum
her of white male inhabitants who have attained
the age of 81 years. specifying those heretofore ex-
empt from taxes on account of bodily infrmity
the number of slaves who have attained the age
OF II years; the number and valueof horses, mules
asses and jennets; the number of neat cattle, hogs
and sheep owned by each taxpayer, and the ag
greoate value thereof over and above the sum o.
500; the aggregate value of all household and
kitchen furniture in the hands of each individual
every pleasure carriage, stage coach, Jersy wagon
caryall, gig, buggy gold, silver or metallic watch
clock piano forte or harp (not used in schools :;
and all gold and silver plate, not including any o.
these articles kept in a shop or manufactory fol
sale. All other articles Of personal property mo-
described in this enumeration of the subjects o.
taxation, nor in the list of exempted articles spec
flied in this act, shall be set forth in separate
and distinct column, together with the value there
of.
Il ascertain
the number of free male persons above 10 years Of
age-of slaves above that age, who are subject tc
county leyies-and male free negroes between the
ages of Fl and 55 years.
He shall ascertain from each person residing ir
his district the amount of interest or profit which
may have been received by such person. or been
converted into principal, $50 as to become an inter
est-bearing subject) or otherwise appropriated
within the year next preceding the first of Febrn-
airy, arising from bonds OF certificates of debts o.
this or any other State or Country, or of any pub
lie corporation, except such interest or profits as is
exempt by law.
Also, the aggregate amount of solvent bonds OF
other securities due to such person after deducting
therefrom the amount which may be due to''others
from such person.
Also, the amount of each PERSONS income in
money during the same year, Cover and above
$780,, in consideration of the discharge of any Of
flee or employment in the service of the State,
(other than that of officer of government receiv-
ing salary out Of the treasury or of any corpo
ration created by this State (other than fire asso
caton,) or in the service of any company, firm OF
person, except where the service is that of min
lister of the gospel or is one of labor in some me-
chanic art, trade, handicraft or manufacture.
He shall ascertain the practising attorneys at
law, designating such practice in the Court OF
APpedlS,J physicians, surgeons ana uenLStS resi-
ding in his district.
He shall ascertain all tolLbridges and ferries in
his district, the yearly rent or value whereof eX-
ceeds 500. This section shall not apply to any
bridge or ferry held by company whose works
and profits are by its charter exempt from taxation
or by company, the dividends on whose profits
subject to tax, under chapter thirty nine of the
Code of Virginia.
He shall ascertain all the Incorporated joint stock
companies located or transacting business within
his district, which are authorized by their charters
to declare dividends of profits amongst the stock
holders Except companies exempt by their char
tiers from public tax, and shall return to the Au-
ditor of Public Accounts list thereof setting forth
in such list the names of the principal officers or
agents of 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.
He shall ascertain all the capital (other than
that of such Incorporated companies) invested OF
used in any manufacturing business above the as
sessed value of the real estate and machinery, but
the personal property credits and moneys used ,ac
quired held in such business shall not be other
wise assessed or returned than as such capital.
The bill further provides that the Commission
ers shall enter forthwith on the discharge of their
Official duties, and return on or before the 18th Of
May next, Summary Of their lists duly aathes-
ticated. Ii is probable that supplemental act vii
be passed to allow further time for the return OF
said summaries.
IMPRISONMENT OF CoLoRED SEAMEN IN SoUrI
C.RoLINA.-The validity of the law of South
Carolisa, requiring the Imprisonment of coloreC