Staunton vindicator. [volume] (Staunton, Va.) 1860-1896, 1863-04-17
THE VIRGINIA TAX BILL


Richmond. The chief provisions Of the
bill are as follows.
On tracts of land and lots belonging to
any person, firm company or corporation,
with the Improvements thereon, not ex-
empt from taxation, one per cehtum on the
assessed value thereof.
On all personal property, Moneys, and
solvent credits, including all capt. i, per-
sonal property, and moneys Of Incorporated
joint stock companies. and all capital in
vested in any manufacturing trade or other
business, one per cent on the assessed value
thereof.
On every male free negro who has at
tanned the age of twenty-one years, two
dollars; on every white male inhabitant
who has attained the age Of twenty one
years, not exempt from taxation by order
Of the Court. in consequence Of bodily in
trinity, two dollars.
On the interest or profit which may have
accrued, and is solvent, or 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 next preceding the first
day Of February of each year, arising from
bonds, interest bearing Treasury notes. or
other certificates of debt of the Confederate
States, or Of this or any other State or
country or any corporation created by this
or any other State. whether the stock Of
such company be exempt from taxation or
not, seventeen per cent.
On the dividends declared by any bank
Incorporated by this State, the tax shall be
seventeen per ccnt-upon the amount there.
Of to be paid into the treasury by the bank.
If the dividend be that Of q bank incorpor-
ated elsewhere, the tax shall be seventeen
per cent on the amount thereof, to be as
sessed and collected as other taxes
Ga the ire I'M salary, compensation Or
less received during the year ending the
first day of February of each year, in con-
sideration Of tie discharge Of any Office or
employment in the service Of the State, or
in consideration of the discharge Of any
,fice or employment in the service Of any
corporation, company, firm or person, two
md a half per cent upon so much thereof as
exceeds five hundred dollars.
On all profits from buying and selling.
or from the exchange Of real and personal
property, not including agricultural pro-
ducts. ten per cent upon SO much as ex-
! cecds three thousand dollars.
| On the yearly rent or annual value OF
toll bridges and ferries exempt by their
charter from taxation, seventeen per cent.
On the estate Of decedent which passes,
under his will or by descent. to any other
person, there shall be tax of per cent
of such estate
On. all estates which, by the provisions Of
the sequestration act of the Confederate
Congress, may legally pass, otherwise than
by purchase, to my person, there shall be
tax Of 10 per cent. on the value thereof.
On every passenger transported on any
railroad or canal in this State, for and on
behalf of this State or of the Confederate
States, one and half mills for every mile
of transportation and all freight SO trans.
ported, three fourths of one per cent Of the
gross amount received by the company con-
| trolling such railroad or canal; aud for ey-
! cry passenger transported on any other rail
road or canal in this State other than those
above mentioned, two and half mills fol
every mile of transportation.
On express companies. two and hall
per cent on the total receipts of such COM
pany.
On suit, ejectment attachment; OF
other action commenced in circuit, coun-
! try, or corporation court, there shall be Q
tax Of 81 70.
For the transfer Of all State stock to be
registered in the Office Of the Second Audi
tor, for each certificate of stock there shall
be tax Of ten cents for every 500.
Ga the probate Of every will or grant of
administration, not now exempt by law,
there shall be tax Of So. so.
On every decd admitted to record and
on every contract relating to real estate,
whether it be deed or not, there shall be
= tax of $3.50
On every law Incorporating, or charter
ing, or recbartering any bank, with capt.
tai not exceeding $500, 900. there shall be
a tax of $l25; with capital Of over
100000 and not exceeding over $780,
900, there shall be tax Of $3.50, with a
capital oe over $400 900. and not exceed
ing 5000. 900, there shall be tax Of 1876;
with capital of over 5000. 900 and not
exceeding $500. 600. there shall be tax
$500; and with a capital of over $780,
900, there shall be tax Of 5000.
On every law incorporating or recharter-
/ ing any oil. iron, coal, or manufacturing
company, if the maximum capital is 500,
900 or less there shall be tax of 1925 !;
and if it exceeds that amount, the tax shall
be $3.50. Gas light and other companies,
savings institutions, and private corpora
! tons, are subject to the same tax as above.
On license to keep an ordinary, or
house of public entertainment, 500; and
if the yearly value Of such house and furni-
ture, whether rented or kept by the pro-
prietor, exceed 500, and is less than 5000,
the tax shall be 1925; and if the yearly
value thereof exceed $500 there shall oe
added to the last mentioned sum 81 per
Ecent on so much thereof as exceeds 5000 /;
and ifthe license grants the privilege of re-
failing ardent spirits, porter, ale. or beer,
to be drunk elsewhere than at such ordi-
nary there shall be added to such LICENSE a
tax Of 1925 All houses at any time here
after kept as hotels OF. licensed ordnaries,
shall be deemed to be houses Of public en-
tertainment,- and, if licensed. shall be