The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1866-03-01
A Bill Imposing Taxes for the support OF Co
IPassed Fehrnary %. 1883 /

Oy the act passed feDruary 10, 1850, entitled at
act for the assessment Of persons, property
incomes, and salaries, and by the act passed
February Is, 1866, entitled an act amending
the thirty-eighth chapter OF the Code, edition
Of lS60,) In relation to the assessment Of taxes
OH licenses, TO be listed or assessed, and on
business or other subjects not required TO be
listed under said acts, but to be taxed, shall
for the year commencing on the lst day OF
February, 1866, and each year thereafter, be as
follows:
TAXES OK LANDS AND LOTS.
2. On tracts Of lands and lots, and the i'm
tion, fourteen cents on every hundred dollars
on the assessed value thereof
COLLATERAL ISHERITAScEs.
3. Upon any estate Of a decedent, which shall
pass by his will, or upon his intestacy, TO any
person other than to his lineal descendants, or
his father, mother, husband, wife, brother,
sister, nephew, or niece, two per centum upon
the value or amount thereof
SCHEDULED.
PERSONS.
4. Upon every person, over the age of TWEEN
ty-one years, not exempted from taxation Tor
bodily infirmity, twenty eight cents.
SCHEDULE b.
PERSONAL PROPERTY.
s. On the personal property, mentioned in
schedule B, Of the first above mentioned act,
fourteen cents on every hundred dollars value
thereof.
SCHEDULE @.
on Personal PROPERTY IN CHOOSES IN ACTION,
MONEYS, CREDITS, AND CAPITAL.
6. On personal property, chooses in action,
moneys, credits, and capital, mentioned in the
first, second third, fourth, fifth, and sixth
numbers of Schedule &, of the said first-men-
toned act, fourteen cents on every hundred
dollars of the assessed value thereof.
TOLL BRIDGES.
7. On toll bridges mentioned In the seventh
number of Schedule @, of said act three per
centum on the assessed annual value thereon
SCHEDULE d.
INCOME.
s. On the income derived from interests or
profits on public bonds, or private bonds que
from persons living in this State, or from
or corporations Incorporated
in this State, or from dividends de-
clared by banks or other corporations,
not Incorporated in this State, as the same
is defined in the first, second, and third
numbers of Schedule ID, of said act, the tax
shall be three per centum on such income.
Q. On all nett income, exceeding five hun
dred dollars, from licensed business, not eX-
empt from taxation, rs defined In the fourth
exceeding five hundred dollars, from an unli-
censed business, rs defined in the fifth num-
ber of said Schedule ID, there shall be tax of
four per centum per annum upon every hun
dred dollars thereof.
TO- On all fees of office, exceeding five hun
dred dollars, as required to be ascertained ac-
cording TO the sixth number of said Schedule
ID, the tax shall be one and one half per centum
on such fees.
SCHEDULE E.
SALARIES.
IL. On all salaries, as to the excess over one
dollars, rs required to be ascertained,
to Schedule +, the tax shall be one
T<>r pfytrn nr1f "a mo
ON BUSINESS AND OTHER SUBJECTS.
on RAILROAD AND CANAL COMPANIES.
T. On the gross earnings of every railroad
company, received, or realized though not re-
ceiyed, the tax shall be two Gfths of one per
centum on such gross earnings for each quar-
ter of Il year; to be ascertained and paid into
the Treasury as prescribed in section ninety
two of the the first aforesaid act.
Is. On the gross earnings OF every canal
company received, or realized, though not re-
ceiyed, the tax shall be two-fifths of one per
centum on such gross earnings for each quar-
ter of q year; to be ascertained and paid into
the Treas ury as prescribed in section ninety
two of the first aforesaid act.
on EXPRESS COMPANIES.
IA. On the gross earnings of every express
company the tax shall be one per centum
on such gross earnings for each quarter
of year; to be ascertained and paid into the
Treasury as is prescribed in section ninety
three of the first afOrSald act
on SAVINGS BANKS AND INSURANCE COMPANIES.
l5. On the dividends declared by savings
banks and insurance companies, incorporated
by this State the tax shall be three per cen
tnm OH the amount thereof, to be retained
from the dividends and paid into the Treas
ury by such bank or company, in the manner
prescribed by section ninety-hve OF the hrst
above recited act.
FOREIGN INSURANCE COMPANIES.
49, On the assessments collected and pre-
miums received, and obligations for such pre-
miums, taken by any foreign insurance COM
pany, the tax shall be one per centum on the
amount thereof to be paid into the Treasury
In the manner prescribed by section ninety SIX
Of said act.
BANKS.
II. On the dividends declared by bank in
in this State, the tax shall be three
per centum on the amount thereon, TO De re-
tained from the dividend and paid into the
Treasury by the bank, as provided In the
thirty ninth chapter of the Code, edition OF
ls60.)
on WILLS AND ADMINISTRATIONS.
ls. On the probate of every will or grant of
administration, not exempt by law, there shall
be q tax of one dollar.
ON DEEDS.
10. On every deed, not exempt by law, ad-
mitted to record, whether the same has been
before recorded or not, and on every contract
relating to real estate, whether IL be DEED OF
not, which is admitted to record, the tax shall
be one dollar.
90. When any original suit, ejectment or at
tachment, (other than a summons to answer
sued out under the eleventh sec
ton of chapter one hundred and eighty eight
Of the Code,) or other action, Is commenced In
A circuit, county or corporation court, tnere
shall be q tax thereon of fifty cents; II IL be
an appeal writ of error, or supersedeas, In q
circuit court, there shall be tax thereon Oh
two dollars; if it be an appeal, writ OF error,
or supersedeas In district court, or the su-
prerne court of appeals, the tax shall be three
dollars.
SEALS.
a. When the seal of the State. Of a court or
A notary public Is affixed to any paper, except
I'M the cases exempted by law, the tax shall De
ma follows For the seal Of the State, two dol
lars for the seal Of court or notary, nlty
cents: and herein shall be included tax on O
scroll, or an impression upon paper, IN the
place Of seal
LICENsEs.-SCHEDULE A.
MERCHANTS.
20. On every license TO merchant or mercah' sn,
t,Ie Arm. the specific tax shall be thirty ool-
lars: but IL the capital employed or 10 oe
em ployed In the business, including as capilMai M
the cash. whether borrowed or not' usea III
the business, and goods purchased on crsa,. py
Aid merchant or firm, be shown oy aniuasi'