Republican vindicator. [volume] (Staunton, Va.) 1849-1857, 1856-04-05
Tho state Tag Bill.

| Be it enacted by the Genera Assembly
tAat there shall be levied and collected OIL
the persons and subjects mentioned in the
act Of Assembly, passed OH the It'll day Of
April, 1853, entitled an act coucclnipg the
assessments and collection of the public
revenue. the taxes following, 10 wit:
| On all lands aud lots, with the improve
me Els thereon, not exempt from taxation,
forty cents on every hundred dollars val
ue.ihereof, and herein shall be included
all lands and lots, with the Improvements
there on, not exempt from taxation; of m
eorporated joint stuck companies, savings
in-titutlon> aud Insurance companies.
On all the personal property, money
and credits required BY the said act 10 be
listed, and not, exempt from taxation, ex-
cept slaves owe, twelve years Of age, fort,
cents OH every hundred dollars value
thereof and herein shall be included all
the capital invested or used in an. manu-
featuring business or invested or EMPLOY
ed in any trade or business, except aarI
cultural, tor which no license is required,
and all the personal properly and moneys
OF incotT grated joint stock companies,
| excep, :he moneys and personal property
thai constitute pait Of the capital OF The
banks and except the moneys and personal
property of savings institutions and insu-
rance companies which have deratrd
dividends within one year preceding the
frs, day Of February.
On every slave over II years OF asr,
our dollar and twent, cents: and herein
Shalt be ircluded all slaves over y years
Of age owned OF hired bv any eompan,
institution or person whatsoever On
every male tree negro between Il an
IS wears, one dollar. On every white
male Inhabnant who has attained the age
Of q wears, eighty cents.
On The interest or profit which may
have been received by any person, or
converted into principal so as TO become
an interest bearing subject, or otherwise
appropriated, within the year neS; prece.
ding the 1st day pl February of each ear
arising from bonds aud certificates OF debt
OF this or any other State or country, or
of all, corporation created by this or any
othe, State Or country, or ofany corpora
lion created BY this or any other State, six
and Iwo-tiirds per centum.
On the dividends declared within the
year preceding the Isl day Of February
by savings institutions and Insurance rom
panits 10 be paid by such institutions and
companies respectively, six and two-lhifds
per centum.
On the income or fees received during
the year ending the 1st day OF Februar,
Of each year, in .ousidtIat,on Of discharge
OF any office or employ meni IN I'e service
OF the State, (other than That o. all officer
receiving a salary out Of the treasury or
il, consideration of the discharge ol any
office or emp To-, ment in the service OF auy
corporation, or in the service OF an, COM
pany, firm or person, except where the
service is one of labor in some mechanic
art, trade, hahdicrait, or manufacture, OF
that OF a minister of the gospel, one-hal'
of on- per centnm, il the same be not
more than $3.50, one per ceu,um, II the
same be not more than $3.50, and mol
more than $500; one aud a half per cen
lum, it the same be moe than $500 aud
uol more than S ,000: aud two per cen-
lum, il the same be over 81, 900.
On the yearly rent or annual value 0!
toll bridges and ferries exempt by Their
charters Irom taxation, six per cen,um.
The CONN ssioners of the revenue may
grant licences 10 such persons as are au-
tho,ized 10 obtain them according TO law;
and in granting licenses, the duties, 'iabl-
lilies, fees and compensation of a rommis-
sioner shall be the same as they no" are
or may hereafter be prescribed by law,
and the taxes thereon shall be as follows
10 Wit: On every icence 10 keep ordi-
nary house Of public entertainments $40,
if The yearly value thereof does not exceed
500, and so if,he yearly value exceeds
500, but is less than $500 aud - per
cent, on so much ofihe yearly value as
exceeds $500. in addition to The aiore-
said $50.
On every lieerse 10 keep house Of pri
vaie entertainment, or a private boarding
house, S., il The yearly value thereof does
not exceed so aud 5 10 if the yearly val
lie exceeds $50, but is less than 500, and
10 per cent, on 20 much Of the yearly val.
ne AS exceeds 500: but no house Shall be
deemed private boarding house with
fewer than five boalders.
On every Incense 10 keep cook shop or
eating house S15. aud in addiuOn thereto
| Is per cent, on so much OF the yearly VAL
ue thereof as exceeds $500.
On every license to manufacture or sell
oort-,, ale or bear, $50 Oh SO much OF the
yearly value thereof as does not exceed,
and Is per cent, Gu SO much oil the yearly
value as does exceed 500
On every license 10 broker who deals
exclusively in stocks, $50, and he Shall
thereupon have the right to sell the said
| stocks at auction, or otherwise.
On every license to broker, $500.
On every license 10 an agent or sub
agent Of any insurance company not cnat-
tered by tins State, the tax shall be one
half OF one per cent on the whole amount
Of premiums received and assessments col
lected BY such agent or sub agent, or com.
pany within the State, as prescribed by
law.
On every license to a merchant or mer-
camille firm where specific tax is to be
paid, $50 prov,oed that if the capital
employed by said merchant or firm be
shown by affidavit to be less than $500,
the tax to be paid shall be 500 bu, tins
proyiso shall not authorize any such per-
son to sell wine, ardent spirits, or a mix
ture thereof; and when the tax is in pro-
portion to the sales, ii under $l,001, $40:
| ~ Ct (01 and under al 500 S24. if ST. :