Spirit of Jefferson. [volume] (Charles Town, Va. [W. Va.]) 1844-1948, 1867-04-30
New Tax Law Of Virginia.

The following abstract of the tax law has
been diligently compared with the official
copy. and may be relied on as accurate, says
the Richmond Erdnliner:
1. On real estate, 80 cents on every S1eO
| of assessed value; 2. On estate passing to
collateral heirs, per cent of its value; 8.
On every male over 21,- not exempt for in
trinity, 60 cents A. On personal property,
(schedule y of assessment act 80 cents on
500 of assessed value; s. On toll bridges
| and ferries, 8 per cent. on assessed value /;
g.. On income from interests and profits, 5
per cent; Z. On nett income from licensed
business over $500, per cent. if from an
unlicensed business, 5 per cent. s. On fees
of Office exceeding $500, / per cent; 8. On
all salaries of over 81 600, / per cent. on the
excess; 10. On railroads and canals. two,
fifths of per cent. on gross receipts; IL
On express companies, l per cent. on gross
receipts; II. On dividends of banks, savings
banks and insurance companies, percent :;
l3. On assessments and premiums of foreign
insurance companies, 5 per cent A. On
deeds, probates aud administrations, S1.00 /;
10. On suits, so CENTS; on appeals to circuit
c6urt 50; court or notary s seal, so cents !;
II. On merchants specific license, $50, but
if capital, $500 or less, $40; if 81, 900 or
less but over $500, SIS. The tax on seals
runs from 800 if under 81 1000, to 10000 if
over $50, 600, and not over $50 900, ana 500
for each thousand over $4,000; Is. Commits
sion merchants specific tax, $500, and two
per cent. on amount of commissioner 49,
Wholesale and retail liquor license, 10000;
retail only, 5000 they also pay tax on amt
of. sales, as any other merchant; 20. Sample
merchants, $500; 2l. Pedlers, $40; 22.-
Junk dealers, $50; %. Sellers of patent
rights, S25; 24. Land agents, $50, and 5
per cent. on excess of sales over $500: 25.
Book agents, $40; 26. .Auctioneers, 500 If
in city Of over five thousand inhabitants,
50 for every thousand above that number, but
not to exceed 300; also one. fourth of one
per cent. en- sales 27. Real estate auctions
ecrs, $50; if place have over FIVE thousand
inhabitants, 500; also one-fourth of l per
cent on sales 90 Tobacco auctioneers, $50;
20. Common criers, $40; 80. Persons. can
vassing county to buy provisions, $50; 81
Ship brokers, $50; stock brokers or private
banks, $3.50; if both, $500, and in either
case, D per cent. on profits of preceding year
50. Pawn brokers. $50; So Distillers, $50,
and 2! cents per gallon; 81. Ordinaries, $50
and per cent. on annual rent; Houses of
private entertainment, So, and per cent. ou
rent over 500; So. Boarding houses. 500,
ing houses, 5000, and if selling liquor, 1000
also; IS. Bakers, 500, and one. half of one
per cent. on the value of things baked; 50.
Bowling saloons, 5000, and 1900 for each
alley after the first; 40. Billiard table, 10000
and 5000 for each table after the first; 4t.
Bagatello tables, 20.00, and 1000 for each
table after the first; AZ. Theatres. 200 for
each performance, or GOO for each week, and
5 per cent. on gross receipts; 43 Circusses,
&c, 1000 on each exhibition, and 5 per
cent of gross receipts; Al. Public rooms,
1900; 45. Attorneys, physicians, surgeons
aud dentists, 5.OG. anGs2 per cent on taxable
income 46. BARRIERS, 1000; daguerrean sa-
looms, 1900; if in town of five thousand
inhabitants, 5000; in either case 2 per cent.
on income; Al. Stations and jacks twice
the amount charged for services by the sea-
son; IS. Agents to rent houses, 5000; 40.
Yards or lots fer storage, 1000; houses,
$500. but if in a city of over five thousand
inhabitants, 5000; so. Livery stables 20 90,
and 80 cents psnstal.; 81. Agents of foreign
insurance companies. $500, but if in town
OF over ten thousand Inhabitants, $500; So
Telegraph companies, 10000, and per cent.
on income; SO. Persons who buy and sell
stock for profit, $500; but if the purchaser
Craze or feed them for two months he may
sell them without license.