Richmond daily times. [volume] (Richmond [Va.]) 1850-1853, 1852-06-12
~ AEr
taposiag 7afssJor H. Support Of Gorcrnmssi 10

I 7. tNf1CItd 1SsenlDfY,
year there shall be levied and collected the person
and subjects mentioned in the act of assembly passed
the twenty fourth day Of April, eighteen hundred and fl
tytwo and any act amendatory thereof the taxes fol
| lowing, to-wt:
O. On all lands and lots with the improvements there
on not exempt from taxation, eighteen cents ever,
hundred dollars value thereof and herein shall be ncu
ded all lands and lots with the improvements thereon
exempt from taxation, Of incorporated joint stock eompa
Mes savings institutions and insurance companies al
the personal property moneys and credits required by the
said act to be listed and exempt from taxation excep
slaves over twelve years of age eighteen cents
hundred dollars value thereof and herein shall be included
all the capital invested used airy manufacturing bust
ness, or invested employed in any trade business
except agcuure for which no license is required and
all the personal property and moneys of ncorporaedon
stock companies except the moneys aud personal proper
y that constitute part of the capital of the banks
ry slave over twelve years of age, fftyfour cents
and herein shall be included all slaves twelve years
OF age owned or hired by any company, institution per
son whatever; every male free negro between twenty
one and SIS years. dollar; every white male inha-
bant who has attained the age twenty years thr
tysx cents; much of the interest profit which
may have been received by person. converted into
principal so to become interest bearing subject
otherwise appropriated within the year preceding
the first day of February eighteen hundred and ytwo
arising from bonds and certificates of debt of this any
other state country of any public corporation created
by this or any other state as exceeds six dollars three
per centum much of the income fees exceeds
hundred dollars in money, received during the wear
ending the day February eighteen hundred and m
y-two, in consideration of the discharge of any Office
empoymentn the service of the other than that of
salary OF
sderaton of the discharge of any office empoymentin
the service of corporation created by this stae other
thane assoclatons or in the service OF any company
firm person, except where the service of hard
labor in some mechanic art trade handcrat manuac
ture that of minister of the Gospel fourth of
per centum such excess if the be more than
two hundred and fifty dollars; half OF per centum
on such the be than two hundred and
fifty dollars and than five hundred dollars three
fourths OF centum such excess if the be
more than five hundred dollars, and than one
thousand dollars; and per cenum such if
the same be thousand dollars mnch of the
yearly rent or annual value OF toll bridges and ferries 9th
err than toll bridges and ferries exempt by their charters
from taxation and held by joint stock companies author
lied by their charters to declare dividends of their pro-
tits, as exceeds one hundred dollars three per centum
B. On much of the salary of each officer of the gov
eminent, receiving the of the treasury as
ceeds one hundred dollars other than the governor and
Judges one fourth per cent such if the
same be not more than two hundred and fifty dollars;
halt per cent on such excess if the be than
two hundred and fifty dollars and than five hundred
dollars threetourths OF per cent such if
the same be than five hundred dollars and
than thousand dollars and per cent such
cess IT the same be thousand dollars hic shall
be deducted at the time the salary audited and paid
A. The commissioners of the revenue may grant cen-
to such persons authorized to obtain them
cordng to law and IN granting licenses the duties, la
btles fees and compensation OF commissioner shall be
the are, hereafter may be prescribed by
law
On every license to keep an ordinary or house of
public entertainment, thirty dollars for much of the
yearly value thereof as docs not erceed and ten per
hundred dollars. On every license to keep house of
private entertainment private boarding house, five
dollars for much the yearly value thereof does not
erceed and seven and half centum much of the
yearly value does exceed fifty dollars On every license
to keepa cook shop eating house. ten dollars
much of the yearly value thereof does not erced and
seven and halt per centum much OF the yearly val
ne thereof does exceed one hundred dollars. On every
license Tor the acture OF porter ale twenty dollars
on so much ofthe yearly value thereof docs not eDce
and seven and half per centum much of the yearly
value as does erceed one hundred dollars.
g. On every license to broker five hundred dollars.
On every license TO agent asubagent of insurance
company office Incorporated authorized by another
State one hundred and hirtyve dollars. On every Ii
cense to merchant or mercantile firm, when specific
tax is to he paid thirty dollars orided That if the
capital employed by said merchant firm be shown by
affidavit to bel than five hundred dollars the tax to be
paid shall be ten dollars but this provso shall only apply
to persons taking out license after the passage of this
act and shall not authorize any such person to sell wine
ardent spirits, mixture thereof and when the is
in proportion to the sales under lone thousand dollars
ten dollars if one thousand dollars and under fifteen hun
bred dollars twelve doars Fifteen hundred dollars, and
under twenty-five hundred dollars sixteen dollars if
twenty five hundred dollars and under five Thousand dol
lars twenty four doars five Thousand dollars and under
ten thousand dollars thirty dollars if thousand
dollars and under fifteen thousand dollars forty eight dol
lars fifteen Thousand dollars and undertwenty thousand
dollars ftysx dollars; ftwenty thousand dollars and
der thirty thousand dollars, seventywo dollars ifthrty
thousand dollars and under fifty thousand dollars
hundred and four dollars fifty thousand dollars and IN
der seventyve thousand dollars hundred and twenty
eight dollars and if seventyfve thousand dollars one
each sum OF ten thousand oollars of sales
five thousand dollars And in every case in which
the license toa merchant Or mercantile firm includes per
mission tosel wine, ardent spirits mixture thereof
by wholesale and RETAIL by retail only if such
chant or firm commencing business for the first tme sell
by wholesale and retail addtio al tax of seventy
dollars and by retail only twenty dollars and if such
license be to merchant mercantile firm to continue
the privilege ofseng wne ardent spirits, mixture
thereof by wholesale and retail by retail only, the
shall be half OF one per the of such
sales for the year next preceding the time of obtain
ing said license In addition to the specific tax imposed
new beginners
7. On every license to merchant mercantile firm
to sell provisions agricultural commodities the growth
production of this state or some ofthe United States
if commencing business, the tax shall be twenty dollars
and to continue the business after the has been
carried on fort year. the tax such licenses shall be
per centum the amount of commissions received, and
the like per cent ON the profits sales made by such
merchant firm his their account during the
nexpreceding the time obtaining such license and
this tax shall be in addition such may be imposed
license to such merchant or firm to sell groceries
other goods wares or merchandise.
8. On every license to auctioneer vendue master
commencing business If the population of the town does
not exceed three thousand thirty two dolars fthe pop
ulaton of the town exceeds three thousand additional
tax OF fifteen dollars for every thousand persons above
that number and that rate for any fractional
than thousand But said specific shall in case
exceed two hundred and fifty dollars and if the license be
to sell real estate only, the tax shall not exceed
hundred dollars. On every license auctioneer or
vendue master to continue the business after the
has been carried for year. if the of sales of
said auctoneer or vendue master tor the preceding
be less than five thousand dollars the said license
shall be twenty dollars if five thousand dollars and less
than ten thousand dollars; the tax said license shall
be thirty five dollars if ten thousand dollars and less than
twenty five thousand dollars one hundred and twenty
five dollars if twenty five Thousand dollars and less than
fifty thousand dollars two hundred dollars fifty thousand
dollars and less than seventy five thousand dollars two
hundred and fifty dollars seventy five thousand dollars
and less than hundred thousand dollars three hundred
and twenty five dollars; if hundred thousand dollars
and less than one hundred and fifty thousand dollars four
hundred and twenty five dollars and if hundred and
fifty thousand dollars five hundred dollars prori
died. that auctioneers who deal exclusively in stocks shall
pay tax oftwo hundred dollars only
g. On every license to tobacco auctoneer commencing
business twenty dollars every license to tobacco
auctoner ocontnue the business after the has been
carried for year, the shall be at the
that imposed merchants licensed sell provisions
agricultural commodities.
TO- On every license merchant tailor twenty dol
lars; and ifhe license be continue the business after