Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1863-04-21
DISGUST.
THE STATE TAX.

| ~,
| by the Tax Bill passed by the Legislature on
inc 2oth OF March last, all property is taxed
which is not expressly exempted, and is taxed
at the uniform rate of one per centum,
Specific taxes levied on incomes, salaries II.
censes, profits &C., are net subject to the uni
form rate prescribed in the Constitution for tax
alton of property, the Supreme Court of Appeals
having decided that specific taxes are sustained
as valid exercise of legislative power. Prop
erty is taxed on the assessed value on the 1st day
ofFebruary, 1868.
Merchants beginning business pay tax of
$3.50.
A license is also required of every merchant
for the sale of any articles for others. A mer-
chants license expires on the 3Oth of April
On that day, prior thereto, he should obtain
a license, if he desires to continue the business
for the succeeding year, or any. part thereof. If
such merchant omits to obtain a license On the
seth Of April, prior thereto, and continues the
business during the succeeding year, or any part
thereof, he must be assessed with twice the a.
mount of tax otherwise imposed. The closing
out of business for month more, does not
entitle the party to obtain license as a begin
mences his sales before making application for
license, he must be assessed with four times the
amount Of tax otherwise imposed
Ardent spirits is prohibited from being sold
without license therefor; which can only be
granted upon the certificate of the county or cor
poration court, that the person to be licensed is
sober and of good character. Auctioneers and
commission merchants have no more authority
to sell ardent spirits without license than reg
ular wholesale or retail merchant has. By this
act druggists are prohibited from selling ardent
spirits by prescription otherwise. Those
authorized persons incur heavy penalties for sell
ling without a license. The penalties should in
al cases be enforced.
No person can obtain license except citizens
of the Confederate States Or such as have declar-
ed their intention to become such.
Agricultural productions and provisions, and
usual marketing in the hands Of the producer,
and those who have purchased the same for the
use of their own household, and not for sale, are
exempt from taxation; but when agricultural
productions and provisions have been sold for
other than household use, they are taxable as
other property, while held in the hands of the
first purchaser, at the rate of one per cent. upon
of such productions or provisions, he must do'it
under the sanction OF license otherwise, he
violates the revenue laws.
We would call especial attention to the fol-
lowing, 93rd section of the law, as many are Ii
able to violate it;
| Agricultural productions of this State, and
| provisions in the hands Of the producer, includ-
ing pork, bacon, beef, poultry, fish, and all 9TH
er meats, butter, lard, eggs and such like mark
citing, and in the hands of those VINO have pur-
chased the same for the of their own house,
| hold, and not for sale, and goods and materials
manufactured in this state, except ardent spirits,
porter, ale and beer, shall be exempt from taxa
| tion as property while remaining in the hands Of
the producer or manufacturer, and while such
agricultural productions and provisions, specif-
ed as aforesaid, are held as aforesaid. Such pro-
! ductions, provisions and manufactured articles
| may also be sold by the producer or manufactu-
| rer without a Incense tax but when sold
/ with the exception named in this section) they
shall be subject to tax as other property, and to
a license tax when thereafter sold. To give eff
feet to this section, chapter first, entitled an act
for the assessment of la xeS on persons and prop.
erty passed March thrteth, eighteen hundred
and sixty, and chapter second, entitled an act
making general regulations concerning licenses,
passed March thirtieth, eighteen hundred and
sixty in cases where said chapters might be 9TH
erwise construed, shall be construed according
| to the provisions Of this section provided, that
no person shall be required to take out license
or pay any tax for the privilege of buying his
neighbor's produce to take out OF the county ID
his own vessel or other conveyance, to market,
or for selling the same.
Every person, firm, company, or corporation
must obtain license for the privilege of carrying
on any of the occupations following;
sMining for coal, iron, or other and mine-
, rails, and the sale of the products thereof.
rha nufa and al a 0f sal Irnn nd h.
er metals, and the sale of salt water and copper
The manufacture and sale of cotton and WOOL
J en- fabrics made by the use of machinery worked
by steam water power.
| The manufacture and sale of paper of all kinds.
The manufacture and sale Of leather.
n The manufacture and sale OF boots, shoes and
t the like.
o The manufacture and sale CT four from grain
not raised nor received as toll for grinding by
the miller.
The said licenses shall terminate on the thir-
: ty-frst day of January, eighteen hundred and
sixty-fcur.
: Whenever tax is imposed by law on a Ii
e cense to engage in any business, calling pro-
S 'ession, it SHALL be lawful to obtain license as
e in similar cases and it shall be unlawful to en-
t gage in such business, calling profession with
: out obtaining license therefor. Any person
who shall IN any manner violate this section, oil
e any sectlo OF this act for which specific fine
!, is imposed, shall pay fine of not less than TWEEN
y ty nor more than one thousand dollars for eacf
offence.
Any person continuing business after any Ii
+ cense obtained by him snail have expired, with
g out obtaining, or before the day his forme
e license so expired, license for the succeeding
g term, shall be assessed with twice the amount 0
tax otherwise imposed on such license
or The Muscatine (Iowa) Courier asks
off "What are the traits this nineteen months
civil war brought to the people of the Norther
States We answer: Three hundred thousan
hD ndrad m; M ouors sna,