Richmond daily times. [volume] (Richmond [Va.]) 1850-1853, 1853-04-19
THE TAX LAW,

THE TAX LAW,
The following IS the Tax Bill as it passed tina Legs'a-
ture, during the recent session:
A BILL IMPOSING TAXES. FOR THE SUPPORT
OF GOVERNMENT.
SEC l. Be it enacted by the General Assembly, that
there shall be levied and collected, on the persons and
subjects mentioned the actof Assembly, passed the
9TH dag Of April 1883 entitled an act concerning the as
sessment and collection Of the public revenue, and any
act amendatory hereof the taxes following, to wit:
On all lands aud lots with the improvements thereon,
not xenpt ton, twenty cents every hundred
dollars value thcrco aud herein shall be included all
lands and lots. with the improvements thereon, not
empt from taxatlon If Incorporated Stock companies
savings institutions and Insurance companies on all the
personal propetty, money and credits required by the
said act to be listed and not exempt from taxation
ccp slaves twelve years OF age, twenty cents on
every hun lred dollars value thereof and herein shall be
included the capital invested used in any manuiac
turing business invested employed in any trade
business except agricultural for which license Is re-
CURED and all the personal property and moneys OF in.
corporaed joint stock companies except the moneys and
personal property that constitute part of the capital OF
the banks except the moneys and personal property
of savings institutions and insurance companies which
have declared dividends within preceding list
February; every slave - years OF age, sixty
cents and herein shall be included all slaves over twelve
years of age owned hired by company institution
person whatever every male free negro between
the age of 81 and So years one dollar on every white
male nhabtant who has attained the age OF twenty
years FORTY cents the interest profit which may
have beea received by any person. or converted into
principal 10 become an Understanding SUBJECT or
otherwise appropriated within the year preceding
the first day of Februar, 1885, arising from bonds and
certificates of debt of this any other State country
or of any public corporation created by this any other
State three and third per centu on the dividends de-
cared within the year preceding February st by savings
institutions and insurance companies, to be paid by such
institutions companies respectively, three and one
third per centuin on the income fees received during
the year ending the first day Of February, 1853, in
sderation of the discharge of any office employment
in the service of the State other than that of officer
receiving salary of the treasury in consideration
of the discharge of any Office employment in the
vice of any corporation created by the State in the
service of any company firm person. except where the
service Of labor in mechanic art trade, handi
craft manufacture that of minister OF the Gospel
fourth of per centuu il the same be not more
than two hundred any fifty dollars; half of per
centum if the be than two hundred and fifty
dollars and not than five hundred dollars three
fourths of one per if the be than five
hundred dollars and not more than thousand dolars
and one per centum if the same be thousand
dollars the yearly rent annual value of tolabrdges
and ferries other than toll bridges and ferries exempt by
their charters from taxation those three per
SEC 2. On so much of the salary not exempt from
taxation of each officer of the receiving the
same out of the treasury other than the governor and
Judges oneourth per cent if the same be
than two hundred and fifty dollars one half of one per
if the be more thantwo hundred and fifty
dollars ard not than five hundred doars three
fourts of one per If the be than five
hundred dollars and than thousand dollars;
and per centum if the same be over one thousand
dollars which shall be deducted at the time the salary
audited and paid
SEc.3 The commissioners of the revenue may grant
authorized OBTAIN them
according to law and in granting licenses the dutes IL
Abilities fees and compensation of commissioner shall
be the are OF hereafter may be prescribed
| by law.
SEC A. On every license to keep ordinary house
public entertainment, thirty dollars much Of the
yearly value thereoas does not exceed and per
tum much of the yearly value does exceed two
hundred dollars every license keep house OF ph-
vate entertainment priv boarding house. five dol
lars for much Of the yearly value does not exceed
and seven and half per centum much of the
y value does exceed fifty dollars but house shall be
deemed private boarding house with fewer than three
boarders every license to keepa cook shop eating
house. ten dollars much ofthe yearly value does
not exceed and and half per centum much
ofthe yearly value does exceed hundred daars
on every license for the manufacture of porter ale
twenty dollars much ofthe yearly value thereof
does not exceed, and and half per centum
much othe yearly value does exceed one hundred dol
lars.
SEC. S. On every license to broker who deals OK
cusively in stocks hundred and fifty dollars; every
license general broker five hundred dollars every
license agent sub agent of any insurance compa
ny chartered by this State, it such agency sui
agency be located in county corporate town Of less
than 5000 inhabitants the tax shall be fifty dollars if at
or within two miles of town whose population is
than three thousand and less than five thousand the
shall be one hundred dollars ii the population is more
five thousand and less than ten thousand the
shall be hundred and City dollars population be
more than Thousand and less than ~
more than twenty inf o{hhee shuu
dred dollars: every license merchant or mercantile
firm. when specific is to be paid thirty dollars
provided thatf the capital employed by said merchant
firm be shown by affidavit to be less than five hun.
bred dollars the tax to be paid shall be dollars but
this proviso shall only apply to persons taking out H.
after the passage OF this act and shall autho.
riye any such person to sell wine adens spirits mix.
ture thereof and when the tax is in proportion this
sales if under thousand dollars dollars if one
thousand dollars and under fifteen hundred twelve dol
lars; if fifteen hundred ard under twenty FIVE hundred
dollars, sixteen dollars if twenty five hundred dollars
and under FIVE thousand dollars twenty four dollars; il
five thousand dollars and under ten thousand dollars thr
ty eight dollars it thousand dollars and under fifteen
Thousand dollars, orty eight dollars if fifteen thousand
dollars and under twenty thousand dollars fifty six dol
lars ftwenty thousand dollars and under thirty thou
sand dollars seventy two dollars if thirty thousand dol.
lars and under fifty thousand dollars ons hundred and
four dollars fifty Thousand dollars and under seventy
I i've Thousand dollars. twenty eight dol
lars and if seventy five thousand dollars one hundred
aud sixty dollars with dollars added for each sum of
ten Thousand dollars of sales seventy five
thousand dollars. And in every in which the IL
Gems merchant e,cantile firm includes permits
sion sell wine ardent spirits mixture thereof by
wholesale and RETAIL by retail only, if such merchant
or firm commencing business for the first tme) sell by
wholesale and retail, additional tag of seventy five
dollars; and by retail only twenty dollars and if such
! license be to merchant mercantile firm continue
the privilege of selling wpe ardent spirits mixture
thereof by wholesale and retail, by retail only the
tax shall be half of one cenurn the amount Of
such sales for theyear next preceding the time of obtain
ngsaid license in addition to the specific imposed
on new beginners but said sales shall be estimated in
ascertainingthe amount of a merchants license.
SEC. 6. On every license to merchant mercantile
firm to sell provisions or agricultural commodities, the
growth production of this State the United
States if commencing business the tax shall be twenty
dollars and tito continue the business after the same
has been carried for year, the tax such license
shall be per cenum the amount of commissions
received and the like per centum the profits sales
made by such merchant or firm on his or their
count during the year next preceding the time of
tanning such lcense and this shall be in addition
such tax may be imposed on license to such
chant firm to sell groceries or other goods wares
merchandise
SEC 7. On every license to auctioneer vendue
master commencing business if the population of the
town does exceed three thousand thirty dollars
if the population of the exceeds three thousand
additional tax of fifteen dollars for every thousand per-
sons above that number and ct that for any fac
tiona excess less than thousand But said specific
tax shall in exceed two hundred aad fifty dollars