Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1853-04-15
THE Tan LAW.
a.. T,r Bill, rs II passed the Legisia

ELL EXPOSING rAxE &n T4E TIE SUPPORT of GOV
=, !; enacted by The General Assembly, that
= |, WED and collected, or the persons and SUBJECTS
enn.t IN the OF Assembly passed IN the IN cay q"
,nl 1873 entitled concerning The assessment ana
,l,an 1t the public revenue, haa any act hhehua"iy
,herroI the taxes following, 10 VIII
I'm ali lands and lots with the improvements thereon mol
exempt taxation, twenty cents on every hnnhrGu uo
In. value thereof and shall be included all lands and
lois with the improvements thereon, not exempt from taxa
ton of incorporated Stock companies, savings institutions
ami companies; on all inc lefsonal properly mo
ney credits required by the aad act ~ ue s'e anu NJ"
,ruIi from laxau except slaves over Twelve years OF
are twenty cents every hundred dollars faluc herco
ma herein shall included u The capital invested or USED
in any manufacturing business or invested Or employed III
any trade business except agricultural Tor winch no u
cense quircd, and all the personal property ana moneys
uf Incorporated Joint stock companies, except III" money
and personal property that constitute part oil inc capal OF
the banks; except the moneys and personal property OF
savings institutions and Insurance companies "nch nave uc
cued dividends within preceding Isl feornaiyi on
every slave II years OF age sixty ceh's ana nefen
shall be included all slaves over Twelve ytas VI aee
or hired By any company institution or person wnaleVef OH
every mai free negro the OF y and % years ono
dollar mn every white male nhahant who has attained The
age twenty year, forty cents on the interest OF prom
which may have been received by any person. OF converted
into principal become an oeahs SUBJECT
ur nhuwiSe arurnprnled within the year next preceding
the first day Of February eighteen huhH'e " ny eo,
arising from bonds and certificates OF aeo' " .' VI any
other State or country my public corporation created
bv This or any other State three and third per cenm on
the dividends declared within the year peceuihs eoIna
Isl By savings Institutions and Insurance. copaes 70 oe
paid by such Institutions companies respectively n'er
and nne.hird per ccnu on tn. income or fees received
during year ending the lst day Of rebiuay eeheen
hundred md hi;y three in OF The discharge oil
any Office employment 10 the service "l inc "the shet
thun that officer receiving salary nut oi lnG urea
sury or consideration OF the discharge oil any once UT
employment IN the service OF any corpne"n " o
State, in The service ut any company nfh VI "a
cc where the service is ni labor IN some eed al
trade handcra manufacture, or that OF minister VI mo
Gospel one fourth of one per II The same Dc mol
and
ccnum il lhr he more Than Two nunutsd anu my
dollars and not more than five hundred dollars
OF one Der crntum The be more Than I'VE huharea
dollars and than thousand doiars ahu one per
cenum if tho be over one Thousand aohais, WI uo
yearly rent ar annual value of toll bridges ana lcfcs Ge
than toll bridges and ferries exempt ny lheit e' o
taxation those three per centum 49,,
SEC . On much OF the salary not exempt rom .aaa
ton OF each officer Of the government receiving we h
out the treasury other Than the governor anu @
!uilh Of per cent if The same be mol NOR a' h
hundred and fifty dolars; halt OF one pc, Hen'u
same be more than hundred and MY ao!'as a' -"
more Than FIVE hundred dollars !hree ionhs u u'e p
tum il lie same be than five hundred nolaS anu o
more Than one thousand dollars and one per cehtun u m
same b. thousand dollars, when fhai DO u
al the time The salary is audited and PAID. , i
SEC g. The commissioners of the revenue may gram H.
ccnses snch persons authorized 10 oo'a Uti
cordns laws and in granting licenses, .e I'LL h h
ties fees and compensation OF coInrissi"nc Stu ~
game az hereafter may be prescribed ny -,
SEC On every license TO keep an ordinary OF nouo "a
public ENTERTAINMENT thirty dollars on So i'ucn " Wy '
value thereof as does moi exceed and per cenum on 20
much OF r yearly value rs does exceed TWO h"lu,eu @
mrs every license 70 keep house OF p,'d'c . ~
mrnl or private boarding house, hVc uoIafs lo ~ %
of The yearly value rs does exceed and seven ana MAJ
per- much Of the yearly vaIue as opo' $500
iry dollars but house shall DO deemed private ou
Ing house than three borders on every 'e"se
keep cook shop eating house ten coats on So liz
Of the yearly value does exceed and seven anu a
per much OF the yearly value us aoe' eA.e
ouc hundred dollars on every license for the manufacture OF
porter ale twenty dollars on so much OF un y'"I'! @
thereof does exceed, and seven and nan per cc,u
much OF The yearly value as uOcS cAeceu o''e "
dollars.
SEC. s. On every license broker who deals exclusive
Is CLOCKS hundred and fifty dollars; on eSery ccIs
general broker five hundred dollars; on every ''''9'
an agent sub agent OF any Insurance company nor
chartered by this state, such agency or suh agency n ne
Locate in II county corporate town OF less man ouuu
inhabitants shall be fifty dollars at or within TWO
miles Of whose population ia more man h'ce 'ous
and and five thousand the tax shall be one henue
dollars; if The population is than i've 'nousana ana
less than ten thousand the shall be Que hnnaei anu
fifty dollars; il the population be more man zen 'ousanI
and less than twenty thousand the tax shaE Do wv
dollars; The population be than twenty lnoosahu "e
tax shall be hundred dollars every license ~ heI
chant or mercantile firm, when specific Tx Is 10 DC pa'
thirty dollars provided la, If the capital employed by S
fran s- shown by affidavit To DC less IMAM i've
hundred dollars the be- paid shall be len uoats' o"
proviso shall only apply persons taking out license
after passage OF this and shall mol au'holsc any
such person to sell wine, ardent spirits or mixture
and when the tax is in pruporiion 10 the sales uhue one
thousand .u!!ars dollars; il one thousand coIrs and
under fifteen hundred twelve dollars; fifteen hundred uoi.
lars and under twenty five hundred dollars sixteen 90"
lars; if twenty five hundred dollars aud under hFe 'mou
SAM, iolars twenty dollars; ii I'VE thousand COLLARS
and under len Thousand dollars Ihiy eight duafs; ten
thousand dollars and under fifteen thousand duars lol
eight dollars fitrrn thousand dollars and under twenty
thousand dollars fftysy dollars twenty iionsano aoais
and under thirty thousand dollars. sevtntYt"o una'si
thirty thousand dollars ana nndrr fifty Thousand dnas, orc
hundred and four dollars; y thousand dollars ana uhuei
seventy five thousand d"ars, one hundred ana t"Eh'l
eight dollars; and seventy five thousand dollars one nun
and sixty dollars with ten dollars added iot cach sun
If thousand dollars excess o sales over seVsh'fe
thousand dollars And every in which the icensn
TO merral mercantile firm includcs PERMISSION 10 sen
vine ardent spirits mixture thereof by wholesale ana
retail or by retail only if such merchant or hm tconhchG
ing business for The first nc sell by wholesale ana Te'a
an additional Of sevcnyfyc doarsi and II ny ctal
osy twenty dollars aud if such license be TO merchant OF
mercantile firm 10 continue tho privilege 9" sclns wine
ardent spirits mixture ilercol by wholesale ana ie'a'
Or by retail only The shall be one hall oil ono per cen
un on The Of such sales for The year next pfrco
ding thu time of obtaining said cense 10 addition 10 The ss
rc tax imposed beginners but said Gales hia ho'
estimated in hscerlaning INC amount OF merchant IL
censc. 60
SEc 6 On every license Ia merchant or mercantile hrm
to sell provisions agricultural commodities the CROWN
production Of this State some oil The United STATES
commencing business The Tax shall be twenty dollars ana
The business after The same has been carried on
Tor year. the tax such license shall be one per cen'u
On amount Of commissions received ana inc IKE per
crnln on The profits sales made BY such merchant or
firm on hi. their account during The year next pre-
cedna the lime of obtaining such icens and hls tax snail
be In addition such may be imposed on iicenSc 10
such chant firm 10 sell groceries or other goods, wares
merchandise.
SEC Oa license 10 an huctnneef or Vtluue mus
tar commencing business if the population Of The town does
no, exec three thousand thirty two dollars II the opula
u of me exceeds three thousand additional tax
OF fifteen dollars every thousand PERSONS above that
her and that for fractional eXccSs 'css than ono
thousand But said Specific tax shall in case exceed two
hundrcd and fifty dollars; and the license be 10 sill real
mi. only the lax shall exceed one hundred dollars On
every license auclunccr sendue master TO continue
the BUSH, IS after the has been carried for year
if The amount sales OF said auctionecr vcndue
for The preceding yer be less than five thousand dollars The
lax s,l license shall hr twenty dulsrs; five thousand
dollars and ess than ten thousand dollars, the tax said
license shall be thirty five dollars thousand dollars
and less yve thousand dollars hundred and
twenty five dollars; il wcny five thousand dollars and loss
Than fry thousand dollars, two hundred dollar; if fifty
thousand dollars and less an seventy five thousand dollars
two hundred and fifty dollar ii sevenve thousand dol
lars md hundred thousand dollars threr hum
dred and twenty five dollars if hundred thousand dollars
and less hundred aud fifty thousand dollars four
hundred aud twenty-five dollars; if one hundred and fifty
thousand dollars nIure five hundred dollars provided, that
anconcers who deal exclusively in stocks shall tax
of two hindrcd dollars only.
SEC 8 On every LICENSE 10 tobacco a,iclionerr COM
menrug business, twenty dollars every license 10 To-
bsccu aucuurcr continue tho business ator the came
has carried for the tax shall be al the saHe
rates thai imposed merchants licensed 10 sell proYi
siops or agricultural commodities.
IN n IL IN mar hunt TAI Unrt .f