The Norfolk post. [volume] (Norfolk, Va.) 1865-1866, 1866-03-06
THE STATE TAX LAW.

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THE STATE TAX LAW.
The Tax bill having, by the action 81
the Legislature OH Wednesday last, l,e-
come law, we have prepared, for the
| information Of our readers, an alphabet
ical summary of its provisions, exhibit
| ing briefly the taxes 1t imposes upon the
leading branches of trade and business.
Our readers will do well TO preserve IT, is
synopsis for future reference
AuctiOneers.-On o general auctioneer
the specifick license tax Is $40. If he
conducts his business In q place of over
five thousand inhabitants, So is to be
added to his tax for every one thousand
above that number. An additional tax
of one-fourth OF one per cent. Ia to be
levied on annual sales. Where sales OF
ardent spirits are made, the tax IL to be
one-half Of one per cent. The license
| tax on real estate autioneers il $50, with
tax of one-fourth Of one per cent, on
sales. The license for tobacco auc-
tioneers is $50. .
Agents for Renting Houses. License
tax $50. sfl8
BARRIERS License tax $40.
Banks--Three per cent. on the amount
OF dividends, the tax payable by the
bank.
Boarding Houses. License tax So,
with two percent. on the annual rent Of
| the house, % cess
T, Bakeries. tax SIS, with one
| per cent. on the value of articles baked
| for sale. i Sissy ~ 9ie
Bowling Saloons. -License tax fifty
dollars, with fifteen dollars additional
for each alley. li9 q i'i' r 5i
Billiard Saloons. License tax one
hundred dollars, with fifty dollars for
each table. u4. 9 sa't0 'f8 l3E
Commission Merchants. License tax
S25, with two per cent. on the amount
II commissions.
Deeds. On every deed, will or real
estate contract, the tax is 81.
Daguerrean Artists. I'm places of less
than five thousand inhabitants, license
tax, So; In other places, $50. Also tax
OF one per cent. on the taxable income
Of the preceding year, M
Eating Houses. = License tax $50. with
$40 additional If spirituous liquors be
sold. 7t.TT
Hotels.-License tax $40, with eight
per cent. on amount of annual rent.
Insurance Companies. Tax three per
cent. on dividends, payable by the COM
pany. Af'r +"
Income Tax.-On all nett income ex-
ceeding $500, four per cent. on every
500. On incomes derived from interests
on bonds or company dividends, three
per cent. On all fees of Office exceeding
$500, one and half per cent. e1 :
Land Agents.-License tax $50.
Lands and Lots.-Fourteen cents on
every 500 of assessed value.
LaWyere -T,icpnsa faY S6 with ova
per cent. on income Of preceding year.
Livery tables.-License tax $40. with
fifty cents additional for every stall.
Liquor Merchants.-License for whole
sale merchants, 100, for retail, $40. An
additional tax to be imposed on the
amount of sales.
Liquor Manufacturers. -License tax
S25, with additional tax Of five cents on
every gallon of spirituous, and two
cents on every gallon of malt liquors
manufactured
Merchants tax on merchants
trading on less than $500 capital, $40 !:
over that amount, $50. The tax on sales
If under 81 900, shall be IS; ifS1, 900 ard
under $.OO, $40; If $1,000 and under
50. 900, SIS il $1,000 and under s.. 900.
$40 il 5000 and under So. 600 $3s. II
5000 and under ST., 1000, $45; ifSI2 600
and under $4,000, $50; if SIS. 900 and
under s25 900, $40; ii ) Is, 900 and under
200, $50; If $35, 900, and not over $50
900, 500; and II over $50, 600, SIS for ey-
cry $40, 900 excess over the said sum OF
S5O,00O; and merchant taiiors and lum-
Der merchants, dealers in coal. ice or
wood, are embraced In this section.
Pawn Brokers-Licensc tax. sos.
Physicians, Surgeons and Dentist. -
License tax five dollars, with one per
cent. on income of preceding year.
Personal Tax.-On every person over
the age of twenty-one years, and not ex.
empt by bodily infirmity, twenty-eieht
Personal Property. be taxed fonr.
teen cents on every hundred dollars of
value.
Pedlers.-License tax $40.
Sample Merchants-Licens tax 5000.
Salaries.-On all salaries over ST 600.
one-half of one per cent.
Savings Banks.-Three per cent. on
amount of dividends.
Seals. -For affixing seal Of the State
81, and for seal of a court or notary fifty
cents. '
Ship BrOkers.-License tax 500.
Stock Brokers.-License tax S35O
Shows, Circuses, &c.-License tax $40
for each performance, with q tax of ~
on gross receipts.
Storage.-Licens tax on every house
kept for storage $50; ON every yard or
suits.ITax on original suits SO cents;
on appeal suits in Circuit Courts So: on
appeal suits to District or Supreme
Courts So.
Theatres. Tax 81 for each perform
ance, or IS per week, with additional
tax OF two per cent. on gross receipts.
All taxes due before the year 1885,
which have not been paid by the person
person for him, and which have not
been accounted for at the treasury hv
the sheriff or collector, are released and
discharged: Provided, That nothing in
this section shall be construed to reIeaaa
taxes against Observation-Disclosures