Cooper's Clarksburg register. [volume] (Clarksburg, Va. [W. Va.]) 1851-1861, 1852-03-31
THE REVENUE NIL.


The bill entitled ian act concerning
Commissioners Of tho Revenue" as it
passed the House of Delegates, pre-
seribes that all property described as
follows, shall be exempt from taxation;
All property belonging to any county,
city or town, used for public purposes !;
all churches or houses and grounds used
TOR divine worship; all public burying
grounds; all grounds, buildings, books,
apparatus and furniture belonging to col
leges, free schools and incorporated AGA.
denies, and by thom used for college and
school purposes; the grounds, buildings,
books. APPARATUS and furniture Of the
University of Virginia, of the Virginia
Military Institute and tho Institution for
,he education OF the deaf and dumb and
of the blind, and of the Eastern and
Western .lunatic asylums, and all pro-
perty owned by orphan asylums.
All property, whether real or personal,
belonging exclusively to this Common.
wealth,
All FIRE engines or other implements
used for the extinguishment of fires, with
the lots and buildings used exclusively
for the safe-kseping thereof and for the
meetings of fire companies, whether be-
longing to any town or city, or to any hire
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 furniture,
used in hiI ordinary or house Of enter
t9inment.
All books, pictures and stHtuary, and
the wearing apparel OF every person and
family. except watches.
All agricultural productions and provi.
sions, wool Of the last years clip, and all
mineral productions In tho hands Of the
producer or miner.
All felled wood and timber: all planta'
tions of oysters, and all fisheries.
All fowls and animals of every de-
seription, except horses, mules, asses and
iennets, 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 emit
tied to hold, exempt from taxation, neat
cattle, hogs and sheep of the aggregate
value Of one hundred dollars, or in lieu
thereof, an equal amount of any personal
property not otherwise exempted from
taxation.
All farming implements actually used
for farming purposes.
All mechanics tools used on any farm
or by any person actually engaged in any
trade. occupation or profession, and the
products of any mechanics labor kept by
him for sale.
(The bill then goes on to prescribe who
shall list the personal property subject to
ts1ation,)
The 9Th section prescribes that each
person required by this act to list proper
ty, shall, within ten days after being re-
quired to do so by the commissioner, and
after being furnished by him with the
proper forms, make out and deliver to
him, or deposite in the clerks office of
the county, a statement or statements OF
all personal property, moneys and ere.
dts, which, by the provisions of this act,
such person is required to list for taxa
ton, either as owner or holder there OF,
or as guardian, parent, husband, trustee,
etc.; such statement to be verified by
oath or affirmation before a justice of the
peace, or before the commissioner OF the
revenue or clerk
From the lists thus furnished the COM
missioner of the revenue for each district
shall make accurate 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 attained the age of 81 years, speci'
flying those heretofore exempt from taxes
on account of bodily in6rmity the mum.
Der of slaves who have attained the age
Of l2 years; the number and value OF
horses, mules, asses and jennets the
number of neat cattle, hogs and sheep
owned by each taxpayer, and the aggre-
gate 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, car
ryall. gig, buggy, gold, silver or metallic
watch or clock, piano.forte and harp (not
used for schools, and all gold and silver
plate, not including any Of those articles
kept in a shop or factory for sale. All
other articles Of personal property not de-
seribed in this enumeration of the subjects
Of taxation. nor in the list of exempted ar
ticles specified in this act, shall be set
forth in q separate and distinct column,
together with the value thereof.
The commissioner is also directed to as
certain the number of free male persons
above is years of .age-of slaves above
that age. who are subject to county leyies
and male free negroes between the ages
OF 81 and SIS years, Gle is directed to
obtain other statistical information, which
will be more particularly detailed if the
bill passes the Senate.
The, Commissioner is to enter forthwith
on the discharge Of his official duties, and