Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1860-06-04
Revenue Bill.

J..
Alexandria, That the following taxes be Levied
upon the people of the city, and the property
therein, to meet in part the current expenses ane
demands upon the Treasury, and to provide Tor tne
sinking fund, for the year ending on the lst o.
March, 1861. &c
On Houses and Lots Of Ground, including the
tax as required to be levied upon the same by the
acts of 3rd of May, 1913, 10th of November, lS44
I'd Of January, 1S49, Esd of April, 1850, the / tn
of October, 1858, authorizing subscriptions to the
stocks therein mentioned, respectively, and the
act Of 18th of April, 1851, providing for the pay
ment Of the debts of the Corporation, ana, also,
ten cents to meet the current expenses OF the seVe
raj Wards: one dollar and twenty-five cents upon
every one hundred dollars OF their assessed value,
and herein shall be included all lands and lots
with the nproy ements thereon, not exempt from
taxation, all incorporated joint stack companies,
Savings Institutions, and insurance Companies.
On all ground rents, personal property, monies,
and credits, required to be listed and not exempt
from taxation except slaves over twelve years "l
age, one dollar, on every hundred dollars value
thereof; and herein shall be included all the capt.
tai invested or used in any manufacturing bust
ness or invested or employed in any trade or bus
mess for which no license is required, and ali per-
sonal property or money OF Incorporated JOINT
stock companies, except the monies ana personal
property that constitute part Of the capital OF
the Banks, and except the monies and personal
property Of the Savings Banks and Insurance
Companies.
On every white male who has attained the age
of twcnty-one years, two dollars.
On every male free negro over the age of TWEEN
ty-one, three dollars. sIs
On every slave over twelve years of age, throe
dollars. and herein shall be included all slaves
over twelve years of age owned or hired by any
Company, Institution. person whatever.
On the interest o. profit which may have been
received by any person, or converted INTO pflhclp!
so Is TO become an interest bearing subject, or 9TH
ergise appropriated within the year next Preced-
ing the lst day Of April OF each year, arising
from bonds or certificates Of debt OF this or any
other State or country, or OF this or any other
CORPORATION: and on the dividends arising from
stocks in any Banks incorporated by this or any
other State, or arising from stocks in any incor-
poratcd joint stock company, sixteen ana two
thirds per centum except on the dividends on the
stock of the Water Company.
On the income or fees received during the year
ending The 1st day Of April Of this year in con-
sideration Of the discharge of any office or enl-
ploymeut in the service Of the State, or OF any
Corporation created by the State or in the service
Of any firm person, except when the service Is
one Of labor in some mechanical art or trade or
handicra(t or manufacture, or that oil 4 minister
hundred dollars, onc-half of per cent; from
five hundred 10 fifteen hundred, three fourths OF
one per cent; fifteen hundred and over, one per
ct. But upon all the officers of this Corporation
whether elected by the people or by the Council,
there shall be no tax on the salaries.
SEC 2 Where any estate within this Corpora
ten of any dccedent shall pass under his or her
will, or The laws regulating dcsccnts and distribu-
tons to any other person, or for any other use
Al, noft ln fn+n =
band, wife, brother sister, or linea descendent OF
such tcccdcnt there shall be levied and collected
of the estate SO passing, if of greater value than
two hundred and fifty dollars, tWoand~a-halt per
cent, on the value thereof, which shall be payable
To The Collector of Taxes i'll the District in which
such estate may be, IN the same manner as the
State tax upon tho estate is required to be paid
and collected by the 39th chapter ot the Code OF
Virginia
LICENSE TAN.
SEC 3. There shalt be levied upon and eollec-
ted from the persons required to be listed IL sub
ccts Of = License tax, the following taxes, to-wit
On every license to keep an ordinary or house
Of public entertainment, twenty dollars, on so
much Of the yearly value thereon as does not OK.
cced two hundred dollars, and seven and one-haii
per cent on 50 much of the yearly value thereof
rs does exceed two hundred dollars. -.
On every license to keep Il house OF private en-
tcrtaiament. or private boarding house, I'VE
dollars, for 50 much OF the yearly value thereof as
does not exceed, and three per cent on So much OF
tie yearly value as does exceed fifty dollars--but
no house shall he deemed a private boarding
house with fewer than five boarders.
On every license To keep cook shop or eating
house ten dollars, on so much Of the yearly value
thereof - does not exceed, and seven and one
half per cent. on so much of the yearly value aS
does exceed one hundred dollars.
On every license for tho manufacture Of porter
or ale twenty dollars OH 80 much al the yearly
yauc thereof, as does not exceed, and seven ana
one.half per cent. OH 50 much OF the yearly value
thereof as does exceed one hundred dollars.
On every license to Il broker, three hundred dol
lars
ON every person acting rs an agent of an In
surancc Company or Companies not chartered by
this State two per cent. on the premiums received
and assessments collected.
On every license tu a merchant OF mercantile
firm where specific tax is to be paid, twenty-five
dollars provided that if the capital employed by
said merchants be less than five hundred dollars
the tax 10 be paid shall be five dollars. but thi:
yroyiso shall apply only to persons taking ont 4
license after the passage Of this act, and when tbs
tax is III proportion 10 the sales, II uhdcf one
hundred dollars, five dollars.
II one hundred dollars and under fifteen nan
IF artccn hundred dollars and under twenty-five
hundred dollars. ten dollars.
II twenty-five hundred dollars and under i've
thousand dollars, fifteen dollars
II FIVE thousand dollars and under ten thousand
dnlarS, ishtecn dollars.
# ten Thousand dollars and under fifteen th0ua
and dollars twenty fonr dollars.
# fifteen thousand dollars anil under twenty
!holisand dollars, thirty dollars.
If twenty thousand dollars and under thr y
thousand dollars, forty dollars.
If thirty thousand dollars and under fifty thou5
and dollars sixty dolilrs,
II fifty !hoasert dollars and under sixty five
thousand dollars, ninety dollars, and six dollar:
for each sum Of Ten thousand dollars, excess o.
sales over scycnty-Gvc thousand dollars
SEC b. Ga every license to Il merchnpt or pler
camille firm 10 sell prov isorS or agricultural com
m0dtics, the growth OF production .! TINS state
or some OF the United States, II commencing bus
mess the tax shall hc fifteen dollars, and If tt
continue the business after the same has been car
ricl for year, the tax on such license shall lot
one per ccntaln on the a.aoaEt Of commissions re
c@iyc.!, AMI THIS tax shall be IN addition t. SncI
tax as may ae imposed on license 10 such mer-
chant or fran 10 sell groceries or othcf goods
wares. OF merchandise.
GA every license to :. merchant tailor, twenty
dollars and il the license be to continue The busi
ness after the same has been carried! on Tor year
The tax on su1h license shall be nj the same rate:
rs that imposed on merchants or mercantile firms
but the cost of manufacturing articles male up iij
such merchnnt taiiurg shall not be Eciudcd IN IT,.
amauuf of .aieg.
On every iaause to = lumber merchant. forty
dollars. and if the license be 10 continue the bus
mess after the same has been carried on for year