Lynchburg daily Virginian. [volume] (Lynchburg [Va.]) 1852-1861, 1856-03-21

bly,:
I. Re it enacted by the General Assembly
that there shall be levied and collected on per
sons and subjects mentioned in the act ri assem-
| blv passed ON the 9Th day of April. ls53, en-
fitted an act concerning the assessment aud col
lection Of the public revenue the taxes following
TO- wit:
On all lands and lots. with the improvements
thereon, not exempt from taxation. iorty cents
ON every hundred dollars value thereof aud here
in shall be included all lands aud lots with the
improvement thereon. mol exempt from taxht'on
| ofincorporated joint stock companies, savings
institutions aud insurance companies.
.. On oil the personal property, moneys ana
credits required bv the sad act to be listed, ana
not exempt from taxation. except slaves over -
years Of age. forty cents On every hundred d"l-
lars vnlne there of; and herein shall be included
oil the capital invested or used in any manufac
turing business, or invention. or employed IN
any trade or business, except agricultural, for
which no license is required. and all the person
al property that constitute part of the capital OF
the banks. and except the moneys and personal
property of savings insiitetlnns and insurance
companies which have declared dividends within
one year preceding the first of February.
g. On every slave over - years of age, on"
dollar and twenty cents; and herein shnll be IN.
cluded all slaves over II years Of age, owned or
ulffN w my N'liIhiies iiTtiH'i'h u f''''"
whatsoever. On every male free negro between
q and 81 years, one dollar. On every white
male inhabitan, who has attained the age of u
years. eighty cents.
T. On the interest or proht which may nave
been received by any person. or converted INTO
principal. so ms Ia become an interest bearing
subject. otherwise appropriated, within the
yenr next preceding the LIST day at February ct
euch year. arising from bonds and certificates OF
4 - al. al
any corporation created by this or any other
State, six and two thirds per oentum.
On the dividends deelared within the yenr
preceding the st day Of February by savings
Institutions and insurance. companies 10 he
paid such institutions aud companies respective
", six and two thirds per centum.
,. On the income or fees received during the
year ending the first day of February Of each
year IN consideration of the discharge ri any
office employment IN the service OF the State;
(othcr than that of an officer receiving salary
out of the treasury or in consideration of the
discharge of any office employment in the
service of any cooperation, or in the service ct
any company, firm or person, except where the
service il ono of labor III some mechanic mt.
trade, hnndicrnf manufacture or that of IA
minister ofsthe gospel one half of one per cent
um if the same be not more than $3.50; one per
centum if tho same be more $3.50, and not more
thanS5OO; one and half per ccntum II the same
be more thnn 500 aud not more than l,0O;and
and two per cenum if the same be over SIO,u0ll.
On the yearly rent or annual value of toll bid
ges ami ferries exempt by their charte,sfrom tax
alton, six per centum.
q. The commissioners of the revenue may
grant licenses to such persons MS are authorized
10 obtain them according to law; aud in granting
licenses. the duties, Liabilities fees aud compcn-
sation of commissioner shall be the same ms they
now are, may hereafter be prescribed by law,
and the taxes thereon shall be rs follows, 10 wit
On every license to keep ordinary or house ct
public entertainment. 10. il the yearly value
thereof does not exceed 800, and 80 ii tho yenr
" value value exceeds 800, but is less than 5000,
and 10 per cent, on SO much of the yearly val
ue as exceeds 5000, in addition to be aforesaid
$50.
On every license 10 keep house of private en-
tertainmont. or private boarding house. 80, il
the yearly value thereof does not exceed S5Oand
TO- if the yearly value exceeds $50, but is less
than 500, and 10 per cent. on much of the
yearly value as exceeds 800; hut no house shall
be deemed private boarding house with fewer
than five boartos.
On every license to keep n cook shop or eating
house &l5. and in addition thereto l5per cent. OF
so much OF the yearly value thereof exceeds
500.
On every license TO manufacture or sell porter
ale or beer $50, on 81 much 1T tho yearly VALUE
thereof rs does not exceed Sl0O;vnd Is per cent
On So much of the yearly value as does exceed
800.
Z. On every license to a broker who deals OK
clusively in stocks ! 81 and he shall theroupo,
have the right 10 sell the said stocks. at auction
or otherwise.
On every conse to an agent or sub agent o
| any insurance company not chartered by TIN
state the tax shall be one half of one per cent o
| the whole amount of premiums received and rs
sessments collected by such agent or sub. agent
| or company within the state a. prescribed b,
| law.
| s. On every license TO merchant or mercan
tile firm where specific tax is to be paid, $GC
| provided, that the capital employed by sal
merchant or firm be shown by affidavit to be les
than $500, the tax to be paid shall be $50; bu
this proviso shall not authorize any such pei
son to sell wine, ardent spirits, or n mlxtur
I thereof, and when the tax is in proportion to il
sales, if under 8 ,0Ol, 800; if 81 ,U0l, and undo
1900, s24; if 81, 500, and under $4,000, S32;
$4,000. and under $1,000, $lS; if $4,000, an
under 100000 $40, if 100000, and under $I5
600, 500; if $4,000, aud under $4,000, SIP;
10000. and under S;W000, $40; if S30,00t
and under S50,000, S20S; and if over $5O,00
then an additional tax of $40, for each sum
$4,000, excess over The said sum of $50 600
And in every case in which the license to
merchant or mercantile firm includes permssio
TO sell wine. ardent spirits, or n mixture thereo
by wholesale and retail, or by retail only, if sue
> merchant or firm commencing business for Il
first time) sell by Wholesale and retail, an add
tional tax of $780, and if by retail only $40, an
if such license be to merchant or mercanti
firm to continue the privilege of selling wine, a
! dent spirits, n mixture thereof il by who'll
; sale and retail, or by retail only, the tax shall
one per centum, or il by wholesale only, on
half of one per centum on the amount of suC
sales for the year next preceding the time of o
tanning said license, in addition to the spccil
tax imposed on beginners; but said sales sho
| ho in thn