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

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ruH sTaTP TAX BILL.
t,,,ou,ns Ia a COPY of the "blI imposing
-. Car the support Of government" when 10
entity passed both Houses Of the Genera A's'A''
bly, of Virginia; ....,,,,v ,ha,
80 shaII be levied and collected on the pelsv,
"a suh;ects mentioned In the act OF Asss'n'!'
,,sssed on the 9TH day OF April ioo,' en =.
act concerning the assessments aa AMI 20 wit.
IN" ~ ali lands and lots, with the improvements
49,, not exempt from taxation, forty cents on
a,rarr hundred dollars value thereon, ana hereih
shaIl be included all lands and lots, with tne I'M.
,.a,.mcn,s thereon, not exempt from taxation; OF
Pnnra,ea Joint stock companies, savings insti-
tutions and insurance companiss
or ali the personal property, money and cred
-. raonired by the said act to be listed, and not
sxsmnt from taxation, except slaves over twelve
xears Of age forty cents on every hundred donars
yysjne thereof; and herein shall be included All
the capital invested or used IN any manufactui'
ing business, or invested OF employed In any TRADE
or business, except agricultural for wnich 10 u
ceuse is required, and all the personal property
and moneys of incorporated joint stock compa
MES except the moneys and personal properly
that constitute part of the capital OF the banks,
and except the moneys and personal properly OF
savings institutions and Insurance companies
which have declared dividends within one year
preceding the first day Of February
On every slave over l2 years of age. one dollar
and twenty cents; and herein shall be included all
slaves over 10 years of age owned or hired by any
COMPANY institution or person whatsoever. On
every male free negro between 81 and As years,
one dollar On every white male inhabitant who
hiss attained the age of 81 years, eighty cents
On the interest or profit which may have been
received by any person, or converted into princ
pal so to become an interest bearing subject or
otherwise appropriated within the year next pre-
ceding the lst day of February of each year, aris
ing from bonds and certificates of debt of this OF
any other State or country or of any corporation
created by this or any other State, six and two
thirds per centum.
On the dividends declared within the year pre-
eedng the lst day of February by savings inst
tutions and insurance companies, to be paid by
such institutions and companies respectively, six
and two-thirds per centum.
On the income or fees received during the year
ending the LIST day of February of each year, in
consideration of the discharge of any Office or en-
ployment in the service of the State, <other than
that of officer receiving salary out of the trea
sury,) in consideration of the discharge of any
o flee or employment in the service of any corpo-
ration, or in the service of any company, firm or
person. except where the service is one OF labor in
some mechanic art, trade, handicraft, or msnufae
ture, that of a minister of the gospel, one.hai
of one per centum, if the same be not more than
$3.50; one per centum, if the same be more than
$3.50, and not more than $780, one and a half per
centuIn, if the same be more than $500 and not
more than 81 600; and two per centum, if the
same be over 81, 600
On the yearly rent or annual value of toll bridges
and ferries, other than those toll bridges and fer.
ries exempt by their charters from taxation six
per centum
The commissioners of the revenue may grant H.
cepses to such persons are authorized TO obtain
them according TO law and in granting licenses,
the duties, liabilities fees and compensation of
commissioner shall be the same as they now are,
hereafter be prescribed by law and the taxes
The REQ shall be follows to wit On every license
TO keep a ordinary house OF public entertainment.
$40 if the yearly value thereof does not exceed
$780, and $50 if the yearly value exceeds 500, but
is less than $780, and Is per cent much of the
yearly value as exceeds $500, in addition to the
aforesaid $50.
On every license to keep a house of private Ell.
tertanment or private boarding house, SIS, if the
yearly value thereof does not exceed $50 and
$40 if the yearly value exceeds $50, but is less
than 500, and 10 per cent. much OF the year
ly value exceeds $780, but house shall be
deemed private boarding house with fewer than
i've boarders.
On every license to keep cook shop or eating
house SIS, and in addition thereto IS per cent.
on SO much of the yearly value thereof as exceeds
500.
On every license to manufacture sell por-
ter, ale or beer, $50 on so much of the yearly
value thereof does not exceed, and Is per
cent. on SO much of the yearly value as does ex-
coed 900.
On every license to a broker who deals exclusive
ly in stocks, $3.50, and he shall thereupon have
the right to sell the said stocks auction other
wise
ON every license to a broker, $500
On every license to an agent or sub agent of
any insurance company not chartered by this
State, the tax shall be One-haR OF one per cent.
the whole amount of premiums received and as
sessments collected by such agent or sub agent,
company within the State, as prescribed by law.
On every license to merchant or mercantile
firm where a specific tax ID to be paid, $50; pro-
yided, that if the capital employed by said mer-
chant or firm be shown by affidavit to be less than
$780, the tax to be paid shall be $50 but this pre-
yiso shall not authorize any such person to sell
wine, ardent spirits, or mixture thereof; and
when the tax is in proportion to the sales, if under
81 DOL 800 if 81 Dol, and under 81 500 S24 if ST.
500 and under 81, 500, 1872 if s., 500, and under
s., 000 $48 if S. 900, and under $40 0UO, $40; ii
$4,000, and under $4,000, 500 if 81, 00O and un-
der $50 600, Sll2; if $20,0O0 and under $50 00O,
$40; if $30000 and under $4,000, sos; and if
over $5O0OO then an additional tax OF $40 for each
Gum of $1,000 excess over the said of $50 600
And in every case in which the license to mer-
chant or mercantile firm includes permission to
sell wine, ardent spirits, or mixture thereof, by
wholesale and RETAIL or by retail only, if such
merchant or firm Commencing business for the |
first time) sell by wholesale ld retail an addition
al of $780, and if by retail only S40 and if such
license be to merchant or mercantile firm to con-
tinue the privilege of selling wine, ardent spirits,
OF q II ny WHOLESALE ana retalI OF
by retail only the tax shall be per centum, or if
by wholesale only Onehalf of one per centum on
the amount of such sales for the year next prece
ding the time of obtaining said license, in addition
to the specific tax imposed on beginners; but said
sales shall not be estimated in ascertanng the
amount of a merchants license.
Merchant tailors, lumber merchants, dealers in
coal or wood, merchants or mercantile firms sell |
ing horses mules, cattle, sheep hogs, owners of
feed stores, persons selling, merchants carriages
or other vehicles not manufactured in this State
by themselves, shall obtain license merchants,
and be assessed and taxed thereon, as other mer-
chants are by the preceding sections Of this act,
and shall be subject 10 like penalties for conduct
ing such business without merchants license.
The tax on every license to a commission mer- !
chant, forwarding merchant, tobacco auctioncer |
or ship broker shallb be $40, if commencing bust
ness. and if to continue such business after the
same has been carried on for year, the tax on |
such license shall be two per cent. the amount
of commissions received and this tax shall be In |
addition to such tax may be imposed on Ii
cense to such merchant or firm to sell any goods,
ware or merchandise
Or every license to an auctioneer or yeudue
master commencing business, If the population of
the town does not exceed 5000, S32 if the popula.
ton of the town exceeds 1000, an additional tax
of SIS for every thousand persons above that nun.
ber and at that rate for any fractional excess less
than thousand; but said specific tax shall in no
case exceed $3.50.
On every license to an auctioneer or vendue mas