The central Presbyterian. [volume] (Richmond, Va.) 1856-1908, 1866-03-08
MISCELLANEOUS.
LEGISLATURE OF VIRGINIA.


MISCELLANEOUS.
LEGISLATURE OF VIRGINIA.
TAX BILL
We have room for only the following:
TAXEs ON LANDS AND LOTS.
On tracts of lands and lots, and the improve
mentS thereon, not exempt from taxation
fourteen cents ON every hundred dollars on the
assessed value thereof
PERSONAL PROPERTY.
On the personal property, mentioned i'll sche-
dule B, Of the first above mentioned act
fourteen cents on every hundred dollars value
thereof.
Upon every person, over the age of twenty
one years not exempted from taxation for bod
lily infrmity, twenty-eight cents.
MERCHANTS
On every license to merchant or mercantile
firm, the specific tax shall be thirty dollars
but if the capital employed, or to be employed
in the business, including as capital the cash,
whether borrowed or not, used in the business,
and goods purchased on credit by said mer-
chant or firm, be shown by affidavit to be less
than five hundred dollars, the specific tax to be
paid shall be ten dollars; or if said capital be
so shown to be less than one thousand dollars,
though more than five hundred dollars, the
specific tax shall be fifteen dollars but moth
ing in this section shall be construed to author
ize any such person or firm to sell wine, ardent
spirits, malt liquors, cider, or any mixture of
any Of them. There is also a tax on sales.
INCOME
On the income derived from interests or
profits on public bonds, or private bonds due
from persons living in this State or from COM
panles or corporations incorporated in this
State, or from dividends declared by banks or
other corporations not incorporated in this
State as the same is defined in the first, second
and third numbers of Schedule d, of said act,
the tax shall be three per centum on such in
come.
On all nett income, exceeding five hundred
dollars, from licensed business, not. exempt
from taxation, as dehnedin the fourth number
of Schedule d, and on all nett income exceed
ing FIVE hundred dollars, from an unlicensed
business, as defined in the fifth number of said
Schedule d. there shall be tax of four per
centum per annum upon ever hundred dollars
thereof
On all fees of office, exceeding five hundred
dollars, rs required to be ascertained according
to the sixth number Of said Schedule d. the
such fees.
COMMISSION MERCHANTS.
The specific license tax every commission
merchant or firm shall be twenty-five dollars;
and there shall be tax of two per centum on
the amount of his commission, to be ascer-
tanned and determined in the manner and I'M
der the rules, reports and restrictions prescribed
in the second act above mentioned in relation
TO sales OF merchants
LIQUOR MERCHANTS
The specific license tax to every person for
the privilege Of selling by wholesale and retail,
wine ardent spirits malt liquors. cider, or any
mixture OF any of them, shall be one hundred
dollars; if by retail only, forty dollars; and
there shall be an additional tax on the amount
of sales if sold by merchant, or on the COM
missions if sold by commission merchant.
BANKS.
On the dividends declared by bank incor-
pOrated in this State, the tax shall be three
per centum on the amount thereof, to be re-
tanned from the dividend and paid into the
Treasury by the bank, as provided in the
thirty chapter Of the Code, edition Of
1860.
MANUFACTURES OF WINE, ARDENT SPIRITS AND
MALT LIQUORS.
The specific license tax on any person to en-
gage in manufacturing or distilling wine, ardent
spirits or malt liquors, except as is excepted in
section twenty-four Of the act last aforesaid,
shall be twenty-five dollars; and an additional
tax Of FIVE cents for every gallon of wine or ar
dent spirits to be manufactured or distilled,
and two cents for every gallon OF malt liquors
to be manufactured.
ON THE SALE OF CATTLE, SHEEP, AND HOGS.
A license shall be required Of persons who
sell for others on commission or Tor profit or
whose business it is to buy and sell for profit,
and not for feeding or grazing Tor as long as
three months, horses, mules, asses, JennetS,
cattle, sheep, and hogs, or any OF them; and
on such person the license tax shall be TWEEN
ty-fye dollars If such live stock be fed or
grazed by the person purchasing them for
three months or more, they may be sold by
him without license.
All taxes due before the year 1868, which
have not been paid by the person from whom
they are due or by some person for HIM, and
which have not been accounted for ut the treas
uly bv the sheriff or collector, are hereby re-
leased and discharged: PrOUided, That moth
ing in this section shall be construed to release
taxes against any nonresident.
ATTORNEYS AT LAW.
The specific license tax on every attorney at
law shall be five dollars, and an additional tax
of one per centum on the taxable income OF
such profession during the year next preceding.
PHYSICIANS, SURGEONS, AND DENTISTS.
The specific license tax on every physician,
surgeon, or dentist, shall be five dollars, and
an additional tax Of one per centum on the
taxable income of such professions during the
year next preceding.
SALARIES.
On all salaries, as to the excess over one
thousand dollars, as required to be ascertained,
according to Schedule E. the tax shall be one
half of one per centum on the amount thereof,
HOTELS.
The specific license tax on any person to
engage in the business of keeping hotel shall
be thirty dollars, and an additional tax felght
per centum on the annual rent, to be ascer-
tanned in the manner provided in section TWEEN
ty-six of the last aforesaid act.
PRIVATE ENTERTAINMENT.
The specific license tax on any person to
engage in the business Of keeping house OF
private entertainment shall be five dollars, and
an additional tax Of five per cent. on the annu-
al rent over one hundred dollars, to be ascer-
tanned in the manner provided in section y OF
said act.
BOARDING-HOUSE.
The specific license tax on any person tC
engage in the business of keeping boarding
house, except as is excepted in section twenty.
eight of said act, shall be FIVE dollars, and an
additional tax of two per centum on the rent
or annual value of such house.