The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1859-02-28
AN ORDINANCES. IMPOSING TAXES
II FOR TUE SUPPORT OF THE CITY &C
VERNMENT--
Passed oath February. 1859

81 Il 0rduiRed ~ the CGHncV Of tie GU Of Rich
HaOnd That there ohall be levied and co,Iec ed r
each fiscal year, upon The persons and subJt cts EN-
hraced in the orGinaLc5 passed the lst day of Feb
ruary, lc59, entitled. sn ordnance concerning the
powers and duties OF tho assessor Of city taxes the
tax following. Y Il
u. ON real estate, not exempt from to xation, 50
cents on every hundred doli8rs value thereof. NJ
herein shall be included all real estate not exempt
from tsxaton, Of Iurcry GRATED Joint st OK comma
mis-, savings institutions, aud insurance compa-
nles
2 On sll the personal property money aud Gre
dts. required bg the said ordinance 10 be listed
aud nj exempt frCln taxation, except slaves over
twelve years Of age 80 Ct n's on every hundr,d dol
lars value thereof and herein shall be included aIl
the ca pi;al invested or employed in any rtada ar
business which is lot specifically taxed and ali n a
personal pro, ert, and moneys q Incorporated Joint
stock companies, except the moneys and personal
property hat constitute part of the capital of the
bank, and except the moneys and personal pr O.
perty Of savings ns,tutioDs and insurance COM
panies which have declarsd dividends within one
year pIece ding Lhs ISL day of Februery.
On every fee persrn over invent, one years of
age three dollars. On every slave over u years Ct
ago owned or hired by eny company, institution
OF person whGtt yer, thre3 dpllars.
Il On the interest CT profit which may have been
received by any person or converted INTO principal
so o. 10 become Understanding sabJect or 9TH
erwise appropriated, Within the year next pret ed
ing III tirst day OF February of each year ar.si
from bonds or certificates of debt of any State or
)untry. or If any corporation created by this or
any otntr state. excep from bonds OF this city and
the State o. virginia, teny ger centum
Z 5 On the dsvid.hGs declared within the year
preceding the fret lay OF February. by savings in
sututtOnS a. q Ins. rance COBpaD 8 located ia the
city to b. paid by such institutions ana companies
respectively, ten pr centum.
Z . On the dividends ~ bank stock received with
in ore year preceding the first OF February ten per
c'n'um.
n. Merchants, traders and shopkeepers shall,be
divided int ten classes; and shall nay # in the rst
Ga p S60 IN the second class 5G if in the third
cla.s 400 II the fourth class, 3O0 if in tie fifth
cass 20 if in thu sixth class 100: ii in the seventh
class Sc If in the eighth class. 80 if in The ninth
class 10: if ia the tenth class 8. Ana if be shall
havea cense under the etate Law TO sell wine ar
DEBT spirits iX ure there VI, he shall pay an
additional tax OF Slu; and rectiier Of spiritous
lia uors, fifty dollars additional.
IS. aianutacturefs shall be- diyidef int seven
cases; ard hall pay lice,s Sc tau if IN The hrst
class sl0O0; ifn the second class 750 if III the thrd
Class 5N If in the fourth class, q q; if in the fifth
class 0 if in the sixth class, 90 il III tue nth
class -
~ Stockholders shall be ylded in % two class,
such br or shall pay tax, If Of The FIR class,
slOo; if of the second class so nd he shall there
upon have the right TO sell said stocks anoSion or
four classes. Such brokers shall pay tax if Of
the brst class S60A; il OF tn second class 5 if of
thu third class. 400; if OF the urth class, go.
five classes. a Ike ster OF al ordinary shall ray d
tax, il u the fret class sfo if ott9e second class.
lmG: if Of he fifth cssa. 20.
al. Keepers OF houses of private entertainment
shall De divided into three classes. a Keeper OF
hou,c OF private entertainment Eli Ill pay a tax i.
OF the hrsr Glass 5000 If OF the secoZd class 100 if
of tie tLird class, 50.
az. Keepers of private boarding houses shall be
divided into five classes. n h eper of s. private
boarding house shsll pay thX. if Of the first Class
$50 If Of the second class, :O il Of the third class
il of the fourth class 10; il of the nth class
us Keepers OIL lager beer sslools shall be- divided
into tS class p ne Keeper OF lager bt or saloon
shall pay, il Of the first class 800 if Of the second
Glars. IS.
.aI4 Keepers Of negro iails shall be divided into
three classes. The Keeper of negro all shall pay
if u the frat class, 5 # OF the second class 3 if Of
the third class, 20
Is Agents TO hire out or sell slaves. or rent out
houses. shall be diviGed INTO three classes And
such ag mt shall pay. II in the fret class If in
the second class, 80, il in the third class, 20
Is Dealers in horses. mules or horned cattle
Class Class 5 s. " - 49, 0' ''''' w. II IL 'A' S''0Nn
III. Aucsiopeers shall be divided into eight class
IS AN aucrioneer shall pay license ak. if of the
first class Loo; If Of the second Class, 1900; il of
the third class, ,2i if of the fourth class 100, if
of the fifth class, 49, il Of the sixth class 500; il of
the seventh class 23o; if of the eighth class 100
Is. Keepers Of cook shops and eating houses
shall be divided into four classes. A keeper OF q
cook shop eating house shall gay license tax il
of the first class 1907 il Of toe tcond class 75 if CT
the third class 80; If Of the fourth class, IS
49, Ary pers1n who desires commence bust
ness which is assessed with class tax, may apply
to the q uucl. which shall determine the ciass in
which he shail be placed; and upon pay ing to the
Chamberlain the tax assessed upon mis- cla-s shall
have the privilege of aoing ssid business. as if be
had bean assessed by the asst ss0r.
% The aforesaid taxes on licenses shall 20 into
the hsrcs 4 the collector of city taxes. De CO..
iected by him as taxes on property collie Gle d;
and the same shall DO sutI oct TO a deduction for
prompt pay ment, as arc taxrs Ga property.
Il hF6IeEh Vi ilFoEg STATUTES small pay q TAX oil
twenty five cents on each stall in his stables
s22 Z he committee of finance shall, with the aid
OF the assessors list. ard The assessors book and
UGH other helps as they may think will aid The M
place each of tbs persons and firms em ploy ed in the
trade or business referred to in sections Z . 10
L. 3. IA. Is 10 IL, 49, of this ordnance in the class
TO which the committee ehali be of opinion such
person or firm properly belongs, locking TO all the
circumstances of the case And the assessor, III
making his books. shall be governed By the ac-
ton OF the committee
% When the committee Of finance shall have
classified the persons and fiji ms referred % ia the
preceding section the classification so N sd kha.
remain in the Office Of the auditor for at leas, one
week; and the auditor shah give notice thereof in
three of the daily papers published in the city and
shall also give mott of the time, less than one
week from the date or the notice. v hen the Com.
nittee OF Finance viii meet TO hear applications
from all persons who thali think that they are put
INTO too his class. And the said tom mittes shall
after hearing the party and any ev ideuce be may
produce, change the class OF such person or irm
or permit ii to remain IL has been fixed by tn
IA all appear to the Committee lust and equal
"a This ordinance shall be i'll force from It's ass
age.