Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1866-03-08
NUMBER 254.
THE STATE TAX LAW.

| LIE olA4L-1dA LA ".
The Tax bill having, by the action Of the
! Legislature, on Wednesday last become
law, we copy for the information of our read
ers: an alphabetical summary of its provisions,
exhibiting briefly the taxes it imposes upon the
leading branches of trade and business. Our
readers will do well to preserve this synopsis
for future reference
Auctoneers On a general auctioneer the
specific license tax is $50. If he conducts his
business in place of over five thousand inhab-
tants, 50 is to be added to his tax for every
one thousand above that number. An add-
tional tax Of onefourth Of one per cent. is to be
levied on annual sales. Where sales Of ardent
spirits arc made, the tax is to be one.half OF
one per cent The license tax on real estate
auctioneers is $780, with tax Of one fourth OF
one per cent on sales. The license for tobacco
auctioneers is $50.
Agents for Renting Houses. License tax
$50
BARRIERS. s.-Lccnse tax $40
Banks-Thrce per cent on the amount OF
dividends, the tax payable by the bank. =
Boarding Houses.-License tax s., WITH
't,S2 per cent on the annual rent the hnnSe -
Bakeries. .-Liceuse tax IS, with one per
cent on the value Of articles baked for sale.
Bowling Saloons License tax $50, with $l5
additional tor each alley.
Billiard Saloons. C tax, $780, with
$50 extra for each table.
Commission Merchants. License tax: S2j,
with two per cent, On the amount OF commits
sions.
Deeds. On every deed, will or real estate
contract, the tax 81.
Daguerrean Artists.-In places Of less than
five thousand inhabitants, license tax So 10
other places $30 Also tax Of one per cent,
On the taxable income Of the preceding year.
Eating Houses.-Lcense tax $50, with
$40 additional if spirituous liquors be sold.
Hotels License tax $50, with eight per
c; mt. On amount of anual rent.
Insurance Companies lax three per cent.
on dividends payable by the company.
Income taz.-On all net income exceeding
$500, four per cent. on every 500. On In
comes derived from interests on bonds or com.
pary dividends three per cent. On all fees Of
Offices exceeding $500, one and 4 half per
cent.
Land Agents -Liccnsc tax $50.
Lands and Lots Fourteen cents on every
500 assessed value.
Lawyers License tax IS. with one per
cant. on income of preceding year. a.
Livery Stables. License tax $50. with I'll.
Is cents additional for every stall.
Liquor Merchants License for wholesale
merchants $780, for retail, $40 An addition
al tax to bc imposed on the amount OF sales.
Liquor Manufacturers. License tax SO:
with additional tx Of five cents on every gal
ion Of spiritu0us and two cents On every gaiion
OF malt liquor manufactured.
Merchants-Specific tax on merchants trading
on less than $500 capital, $40: over that amount,
$50 The tax on sales, if under 81 900, shall bc
s., isl 900, and under 81 900, $40; if $4,000:
and under So, 900. SIS; if IS, 900, and under $j,
900. $50: if s., 900, and under So 600 $685. if f$S,
600. and under $l2, ,000 S45; if $4,000. and
under SIS, 900, $50; if SIS 900, and under S25:-
0GO, S70 if S25, 900. and under S35, 900: $50: II
So, 900 and net over $500 500; and If over
so O)0, s. for every $4,000 excess over Il c
.ajd sum OF $50 900: and merchant tallors lum-
Der merchants, dealers in coal. ice or wood: are
embraced 10 this section
pawnbrokers License tax $25.
Physicians. Surgeons and Dentists. License
tax s., with one per cent. on income OF preccd-
ing year. ,
Personal Tax.-On every person over the
ace of twcnty-one years, and not exempt BY
bodily iuGrmity, twenty eight cents.
Personal Property.-To be taxed fourteen
cent, on every hundred dollars OF value.
Pcddlers. s.-LlcenSe tax S4O.
Sample Merchants. License tax, $50.
Salarics.-On all salaries of over 81 900, one
half of one per cent, ~,
Savings Banks. Three per cent. on amount
Of divadends.
Seals. For affixing seal Of the State 81, and
for seals of court or notary, hity cents
Ship Brokers' License tax $50.
Stock Brokers 1910.
Shows. Circuses, &c.-License tax $40 ior
each performance, with tax ot-on gross
receipts.
Storage. License tax On every house kept
for storage $50 on every yard or lot $40
Suts-Tax on original suits fifty cents; on
appeal suits in Circuit Courts 50: on appeal
suits to District or Supreme Courts So.
Theatres. Tax 50 for each performance, or
Sc per week. with additional tax Of two per
cent on gross receipts. -,
All taxes due before the year 1868; which
have not been paid by the person from. whom
they arc due, or by some person Tor him and
which have not been accounted for at the treas,
ury by the sheriff or collector. are released and
discharged: Provided, That nothing in this
section shall be construed to release taxes
against any nonresident.