Richmond daily times. [volume] (Richmond [Va.]) 1850-1853, 1852-05-06
THE DAHL TIMES.

The TAX BlLL.-The bill concerning Com
mssioners of the Revenue" as it is known to
our readers, has passed both Houses of the Legis-
lature. Below the reader will find tie important
an interesting portions
The following are the exceptions
All property belonging to any county, city or
town, used for public purposes all churches or
houses and grounds used for divine worship all !,
public burying grounds all grounds buildings,
books, apparatus and furniture belonging to col
leges, free schools and incorporated academies,
and by them used for college and school pur-
poses the grounds, buildings, books, apparatus
and furniture 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 luna
tic asylums, and all property owned by orphan
asylums.
&. 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 meetings of fire companies,
whether belonging to any town or city, or to any
fire company organized therein.
Each licensed keeper of an ordinary or house
of private entertainment shall be entitled to hold
exempt from taxation, all his household and
kitchen fui ntufe, used in his ordinary or house
of entertainment.
All books, pictures and statuary, and the wear
ing apparel of every person and family, except
watches.
Ali agricultural productions and provisions,
wool of the last years clip, and all mineral pro-
| auctions 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 descriptions ex-
cept horses, mules asses and jennets, neat cat
| tie, hogs and sheep.
All property the subject of any trade or bust
ness for the prosecution of which license is re-
quired.
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, equal amount of any
personal property otherwise exempted from tax
alton.
All farming implements, actually used for farm
ing purposes.
All mechanics tools used on any farm or by
person actually engaged in any trade, occupa-
ton, or profession, and the products of any me-
chanics labor kept by him for SALE
The bill then prescribes who shall list personal
property:
The fifth section prescribes that each person
required by this act to list property, shall, with
in ten days after being required to do so by the
commissioner, and after being furnished by him
with the proper forms, make out and deliver to
him, or deposit in the clerks Office of the
county, statement or statements of all personal
property, moneys and credits, which, by the
provisions of this act, such person is required to
list for taxation either owner or holder there
of, or as guardian, parent, husband, trustee, etc.;
such statement to be verified by oath or affirma-
ton before justice of the peace, or before the
commissioners of the revenue 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
number of white male inhabitants Who have at
tanned the age of q years, specifying those here
tofOre exempt from taxes on account of bodily in
| trinity; the number of slaves who have attained
the age of IL years; the number and value of
horses, mules, asses and jennets; the number of
neat cattle, hogs and sheep owned by each tax
payer, and the aggregate value thereof over and
above the sum of 500; the aggregate value of
all household and kitchen furniture in the hands
of each individual; every pleasure carriage, stage
coach, jersey wagon, carryall, gig, buggy; gold,
| silver or metallic watch or clock, piano forte or
harp (not used in schools;) and all gold and sill
yer plate, not including any of these articles kept
in shop or mandatory for sale. All other ar
ticles of personal property not described in this
enumeration of the subjects of taxation nor in
the list of exempted articles specified in this act,
shall be set forth in a separate and distinct CO.
|
The commissioner is also directed to ascertain
the number of free male persons above Is years
of age-of slaves above that age, who are subject
to county levies-and male free negroes between
the ages Of Fl and SIS years.
He shall ascertain from each person residing in
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
interest bearing subect) or otherwise appropria-
ted within the year next preceding the first of
| February, arising from bonds or certificates of
debts of this any other State or country, or of
any public corporation except such interest or
profit as is exempt by law.
Also, the aggregate amount of solvent bonds
| Or other securities due to such person. after de-
Quoting 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, lover and above
$lOO,) in consideration of the discharge of any
office employment in the service of the State,
! (other than that of an officer of government re-
ceiving salary out of the treasury or of any
corporation created by this State, other than fire
associations or in the service of any company,
| firm or person, except where the service is
that of minister of the gospel, or IS one of
labor in some mechanic art, trade handicraft or
manufacture.
lie shall ascertain the practising attorneys at
law, designating such as practice in the Court of
Appeals physicians surgeons and dentists resi-
ding in his district.
He shall ascertain all toll bridges and ferries in
his district, the yearly rent or value whereof ex-
ceeds 800. This section shall not apply to any
| bridge or ferry held by company whose works
and profits are by its charter exempt from taxa
| ton, or by company, the dividends on whose
profits are subject to tax, under chapter thirty
nine OF the Code of Virginia.