The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1856-03-22

y. I,.r of pamphlets. or periodical papers, eash
SIS; provided, however, II the hawk -
print seller, or persons obtaining suosS -
books taxed under this section has NOT W. as
dent In the State for two years, and in tne county
one year. the tax shall In each case pe SSoo.
On every license to a person engaged as Agent
for she renting of houses, so. ...
On every license to person ohsAseu 80 a asel'
for the hiring Of negroes, S2a ann
On every license TO the proprietor OF distiilf-
ry If beginner and said distlliery 10 70 De kept
operation a. much as four months In the year, the
tax shall be $40; II for six months $40; If for
longer time than six months, 500; and If such dis
tilerv has been kept In operation as much a. four
months In the year next preceding the time of OBJ
tanning such license, the proprietor thereof shall
nav IN addition to the tax imposed on beginners,
one half of one per centum the amount of sales
of such distlery for the u months next preceding
the time of obtaining such license.
On every license to the keeper of livery sta
bic one dollar for each stall thereof.
On every license to the owner Of jackass or
stallion for the services of which compensation is
received, twice the amount of such compensation,
where the charge is for such service by the season.
aud when such services are for less than season,
then twice what the commissioner may judge to be
a reasonable charge therefor; the tar, however, in
no case to be less than $40
On every license permitting theatrical perform
ances, In public theatre, six dollars each week OF
such performances.
On every license permitting for a year the sale
of refreshments in . theatre during such perform
ances, 500
On every license permitting the proprietor or
occupier of any public room, fitted for public exit
bition to use the for such purposes for year
$40, If such room be in a town of less than 5000
inhabitants; $40 if a town of more than 1000 and
less than 10, 600 inhabitants, and 500 in all other
towns.
On every license permitting any public show,
exhibition performance, If in a corporate town
or within five miles thereof for each town or per
Torrance, $40; if elsewhere S.; and for every ex-
hibtion of a circus if in corporate town or with
in five miles thereof, $40; If elsewhere $40; and
for every exhibition of menagerie, If within
c rporate town five miles thereof $40; if else
whore, $50
On every license permitting a billiard table to
be kept for year, 800; provided that where
there is more than one such table kept in any
one room $50 each shall be charged for the excess
over one, and on every license permitting bowl
ing alley saloon to be kept for year $50; prov-
ded, that where there is more than one such alley
kept in any room, SIS shall be charged for the
excess over one; provided that if such billiard table
or bowling alleys saloons are not kept open
more than four months, the taxes thereon shall be
only one-third of these rates
On every license to physician, surgeon or den
tistfive dollars and ON every license to an attor
ney at law five dollars. If the yearly income de-
rived from the practice of any such calings pro
Tessions during the year next preceding the time
of obtaining license shall exceed $400, there shall
be an additional tax on the excess thereof of one
half of one per centum.
On every license to the owner of daguerrean
or ambrotype gallery, if in city or incorporated
town, $40 if elsewhere, Sl0 and if the yearly TO-
come derived from the practice of said exceed
$500, additional tax of two per centum on
such excess for the year next preceding the time
of obtaining license.
On the dividends declared by any bank, the tax
shall be six and tw o-thirds per centum upon the
amount thereof.
The taxes prescribed by the 18th, 14th 18th,
10TH 18th and 18th sections of the 39th chapter of
Code shall be as follows, to wit: When suit is
commenced in county or corporation court, 81;
when an original suit or appeal, writ of error
supersedeas is commenced, if in the court of APP
peals, IS; if in district court, So So if in circuit
court, 81 So when the seal of court, of notary
public, or OF the State is annexed to any paper,
except in the cases provided for by the 18th
ton of said chapter, and except the transfer
bounty land warrants by the original holders) 81
for the State SEAL 81 SO for any of the other SEALS
provided, that there shall be no tax for afixing
the seal OF county or corporation court to bond
or other instrument for the purpose of executing
the same on behalf of the county corporation in
which such court is held and upon every deed, will
or grant OF administration on which tax is to be
paid according to said chapter, 81. The first sec
ton of said chapter is hereby repealed.
Be it further enacted, That any person who
shall violate the provisions of this act (after hay
ing been furnished with certificate of assess
ment by the commissioner of the revenue of the
| amount of taxes imposed by law by following
any occupation or profession without obtaining
said license shall be subject to the same penalties
as hawkers and peders are for trading without Ii.
cense.
Be it further enacted, That the licenses author.
lied to be issued by this act shall terminate at the
time prescribed by law; and if the license be ia
ken out for part of year, the tax shall bear to
that sum the proportion which the unexpired part
OF the year bears to the whole year; and the tax
for the succeeding year shall be a specific tax.
Any person erroneeusly assessed with license
tax shall have the same remedies as for erroneous
assessment sss1 nsnso of land or PEI property
for which a license is requl by law, before max |
ing application for and obt ling such license from
the commissioner of Il req nue, shall be assess |
ed with four times the amount of tax otherwise |
imposed on such license. r.
Every rail road, not exempted by its charter from
taxation, shall hereafter uay on the
18th day of April and ocsSeer, in each year to the
transported over xtSsd, or any part thereof ana
the aggregate ny of miles travelled by such pas
senssTs thereO1 The six months next preceding tie
statement shall be verified She oaths Of the Pres
dent and Superintendent of transportion. Every
company failing to make SUCH reports shall be fined
company shall pay into the treasury for every pas
senger transported tax at the rate of mill for
ny paying such tax shall not be assessed with any lax
on its lands, buildings or equipments Mt if it fails
to pay this PAX in any six months then its lands build
ings and equipments shall De immediately assessed
under the direction of the auditor of public accounts
at the full cost of construction and outfit and tax
shall be at once levied thereon other real estate
to be coectedfby the sheriff in such county or town
as the auditor may direct.
Every express company shall make a return to the |
auditor OF pubic accounts the 18th dsy of Janua-
~ and July in each year of the Total receipts of such
company account fits operations within The State
OF Virginia, within the months preceding the lst
day OF January and July in each year. Such returns
shall be verified by the oaths of the agent and
ohcers OF such company at its principal office or Of
noes In the State, IN the and according to the
forms prescribed by the said auditor whether col.
lected within or without fhe State. Such express |
company shall pay, the total receipts 90 reported
a tax OF one-half of one per centum aud such tele
graph company shall pay on the total receipts 80 re-
ported, TAX OF two per centum per annum and for
failure to make such report pay such tax q penal
ty OF 5000 shall be imposed on the company 80 fail
Ing to be recovered other penalties are provided
however that no license to carry Oh the express I'M
slness shall authorize any such company to do tbs
business of broker defined in the 18th section nj
chapter So of the Code, unless such COMPANY nav.
such tax in addition to the tax herein before in
posed as will make the whole tax paid equal 10 50
This act shall be in force from its passage.
ACCNsENT ON THE HUDSON RIVER R.rrso.D
TT train which &kNew York at II o'clock.
=. annsday, o2 the ftfdson River Railroad, was
th5pwa froEvthe track when about throe miles he.
low Albany by the breaking of a1ne of the run.
Mug gear of<the first Passenger ca The first and
second p&6engers wera throxH -. |