Wheeling daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1852-1859, 1853-05-04
THE tax Law.

of the Virginia Legislature. 1t increases the
taxes considerably overSthe rate for last year We
shall publish an abstract ofthe principal items at
ourleisure, forconvenieht reference and, 3intthe
mean time, welay tin full before our readers, in
order that they may make their own digest
A BILL IMPOSING TAXES FOR THE SUP
PORT Os GOVERNMENT.
SEC. l. Be it enacted by the General Assembly,
that there shall be levied and collected, on the
persons and subjects mentioned in the act of the
Assembly, passed on the It'll day of April, 1858,
entitled an act concerning the assessment and col
lection of the public revenue, and any act amen
datory thereof, the taxes following, to wits
On all lands and lots with the improvements
thereon, not exempt from taxation, twenty cents
on every bundled nollars value thereof; and here
IN shall be included all lands and lots, with the
improvements thereon, not exempt from taxation,
ofincorporated stock companies, savings institu-
tons and insurance companies; on all the person.
al property, money and credits required by the
said act to be listed, and not exempt from taxa
ton, except slaves twelve years ofage, TWEEN
ty cents on every hundred dollars value thereof;
and herein shall be included all the capital inves
ted or used in any manufacturing business, or in
vested or employed in any trade or business, ex-
cept agricultural, for which no license is required
and all the personal property and moneys of in
corporated joint stock companies, except the mon-
e,s and personal property that constitute part Of
the capital OF the banks; and except the moneys
and personal property of savings institutions and
insurance companies which have declared divi-
dends within one year preceding list February; on
every slave over years OF age, sixty cents; and
herein shall be included all slaves over IL years of
age, owned or hired by any company, institution
or persons whatever; on every male free negro be-
tween the age of 81 and So years one dollar; on
every white male inhabitant who has attained the
age of 81 Years, forty cents; on the interest or
profit which may have been received by any per-
son. or converted into principal SO as to become an
tearing subject or otherwise appropriated
within the year next preceding the first day of Feb
Iuary, 1858, arising from bonds and certificates of
debt of this or any other State or country or any
public corporation created by this or any other
State, three and a third per centum; on the divi-
dends declared within the year preceding Februa-
ny 1St, by savings institutions and insurance COM
panies, 10 be paid by such Institutions or compa-
MES respectively, three and one third per centum;
on the income of fees received during the year en-
ding the first day of February, 1858, in considera-
ton of the discharge of any Office or employment
IN the service of the State, (other than that of
officer receiving salary out of the treasury or in
consideration of the discharge Of any office or en-
poyment in the service of any corporation created
by the State, or in the service of any company,
hrm or person, except where the service is one of
labor in some mechanic art, trade, handicraft or
manufacture, or that OF minister of the Gospel,
one-fourlh of one per centlm, If the same be not
more than two hundred and fifty dollars; one half
of one per centum if the same be more than two
hundred and fifty dollars and not more than five
hundred dollars; three -fourths of one per centum
if the same be more than five hundred and not
more than thousand dollars; and one per centum
If the same be over one thousand dollars; on the
yearly rent annual value of toll bridges and fer
rleS, other than toll bridges or ferr es exempt by
their charters from taxation those three per CEN
tum. ~. II
SEC. 2. On so much of the salary not exempt
from taxation of each officer of the government
receiving the out Of the treasury, other than
the governor and judges, one fourth of one per
cent. If the same be not more than two hundred
nifty collars; one half OF one per centum if the
be more than two hundred and fifty dollars and
not more than five hundred dollars; three tourths
of one per centum if the same be more than five
hundred dollars and not more than thousand dol
Lars; and one per centum if the same be over one
thousand dollars, which shall be deducted at the
time theEalary is audited and paid.
SEC. 3. The commissioners of the revenue may
grant licenses to such persons as authorized to
obtain them according to law; and in granting Ii
censes, the duties, liabilities, fees and compensa-
ton of a commissioner shall be the same as now
are or hereafter may be prescribed by law.
SEC. 4. On every license to keep an ordinary or
house of public entertainment, thirty dollars on SO
much of the yearly value thereof as does not ex-
coed, and ten per centum on so much of the year
ly value as does exceed two hundred dollars; on
every license TO keep house of private entertain.
ment or private boarding house, five dollars for So
much of the yearly value as does not exceed, and
seven and half per centum on so much of the
yearly value as does exceed fifty dollars; but no
house shall be deemed private boarding house
with fewer than three boardets; on every license
to keep cook shop eating house, ten dollars on
SO much of the yearly value does not exceed and
seven and half per centum on SO much of the
yearly value as does exceed one hundred dollars;
OH every license for the manufacture of porter or
ale twenty dollars on SO much of the yearly value
thereof as does not exceed, and seven and hall
per centum on SO much of the yearly value as does
exceed one hundred dollars. 1888 r. -.-'---N
SEC. 5. On every license to broker who deals
exclusively in stocks one hundred and fifty dollars;
on every license to a general broker five hundred
dollars; ~ every license to an agent or sub-agent
OF any insurance company not chartered by this
State, If such agency or Sub-agency be located in
county or corporate town of less than 5000 in
habtants, the tax shall be fifty dollars, if at or
within two miles of a town whose population is
more than 5000 and less than 5000, the tax shall
be one hundred dollars; if the population is more
than 5000 and less than 10000 the tax shall be one
hundred and fifty dollars; if the population be
more than 10000 and less than 10000 the tax shall
be two hundred dollars; if the population be more
than 10000 the tax shall be three hundred dollars;
on every license to merchant or mercantile firm,
I when specific tax is to be paid thirty dollars;
provided that If the capital employed by said mer.
chant or firm be shown by affidavit to be less than
five hundred dollars, the tax to be paid shall be
ten dollars; but this proviso 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 tax is in proportion to the sales under
one thousand dollars ten dollars; If one thousand
dollars and under fifteen hundred, twelve dollars;
if fifteen hundred dollars and under twenty five
hundred dollars, sixteen dollars; if twenty five
hundred dollars and under five thousand dollars,
twenty-four dollars; if five thousand dollars and
under ten thousand dollars thirty eight dolars il
ten thousand dollars and under fifteen thousand
dollars, weight dollars; if fifteen thousand dol
lars and under twenty thousand dollars, ffty-six
dollars; if twenty thousand dollars and under
thirty thousand dollars, seventy dollars; if thr-
ty thousand dollars and under fifty thousand dol
lars, hundred and four dollars; if fifty thou
lars, one hundred and twenty eight dollars; and if
seventy five thousand dollars, one hundred and
sixty dollars, with ten dollas added for each sum
of ten thousand dollars excess of sales over sew
enty-five thousand dollars. And in every case in