The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1867-04-22
A BILL IMPOSING TAXES FOR TIE SUP
PORTOT GOVERNMENT.

the taxes on the persons and subjects required
| 10y the act passed March I'd, l>o7, entitled an
act for the assessment Of persons property,
incomes and salaries, and by the act passed
April H. l>G., entitled an act amending tn"
S>th chapter of the Code edition of 1861, in
relation to the assessment of taxes on licenses,
to bc listed and 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, lSGo,
and each year thereafter, be rs follows:
Iitf.S IN LtHis alti lots
.. On tracts OF land and lots, and the i'm
provcm"nts thereon, not exempt from taxa
| hon thirty cents on every hundred dollars on
the assessed value thereof.
CoIlu'crat IaheritanceS.
3. Upon any estate of deccdcnt, which
shall pass by his viii, or upon his intestacy,
10 any person other than his lincal descend
ants. or his father, mother, husband, wife,
brother, sister, nephew, or niece, four per
ccntum upon the value or amount thereof.
SCHEDULE \.
Persons.
Upon every male person over the age OF
twenty one years, not exempted from taxation
for bodily iniirmltv, sixty cents.
SCHEDULE Il.
Personal Property.
3 On the personal property mentioned in
schedule b. OF the first above mentioned act,
thirty cents on every hundred dollars value
thereof.
SCHEDULE G.
T1N BriigeS.
G. On toll bridges mentioned in the sixth
number Of schedule G. of sand act, three per
rrutum on the assessed annual value thereof
and no tax is imposed upon the other subjects
mentioned in schedule & except on the in
come interest, or profits arising thcreirom, as
is hereinafter provided.
SCHEDULE d.
htrDme.
profits. ~ the same i defined In the hrst, Sc.
coud and third numbers of schedule II OF Sald
act the tax shall be five per ceutum on such
income.
: ON all net income exceeding five hun
bred dollars, from u licensed business, not
exrmnt from taxation, as defined in the
fourth number OF schedule ID, four per centuln
on every hundred dollars thereof; and ON all
net income exceeding five hundred dollars,
from an unlicensed business, as defined III the
t,s,h number OF said schedule ID, there shall
be a tax OF tive per centum per ahnum upon
every hundred dollars thereof.
q ON all fees of office exceeding i've hundred
dollars, as required to be ascertaincd accord
Inl, 10 the sixth number of said schedule d, the
tax shall be one per centum on such fees.
SCHEDULE L.
Sti,rieS.
10 ON all salaries Is to the excess over one
thousand dollars, ~ required TO be aSCertaIned
according 10 schedule l., the tax shall be one
per ceutum on the amount thereof.
ON BUSINESS AND OTHER SUBJECTS.
u. RdilrDaI AMI Ctu,ai CompaaieS.
IL On the gross earnings OF every railroad
company received, or realized thohEh nor re-
celycd, the tax shall be two-tiiths OF one per
centum on such gross earnings Tor each quar-
Ter of a wear, 10 be asCertalned ana palu ihIo
the treasury aS prescribed III section ~ OF inc
first aforesaid act.
70 IN the gross earnings Of every canal
company received, or realized though not re-
ceivrd the tax shall b. two-1tths OF one per
ccntum on such gross earnings Tor each quar-
Tor of = wear: TO be :suertalned and pald INTO
| the treasury as prescribed in section - OF the
| first aforesaid act.
on Express Companies.
- On the gross earnings of every express
! company the tax shall be one per centum on
such gross earnings tor each quarter OF Il year
| 10 be ascertaIued and paid INTO tAe treasury as
is prescribed in section % of the first aforesaid
| act.
| On, Srrtnqs Banks ami Insurance Companies
Il. On the dividends declared by savings
| banks and insurance companies Incorporated
| by this State the tax shall be hVe per cehtnnl
| on the amount thereof; 10 be retained from
| the dividends and paid into the treasury by
| such bank or company III the manner pre-
scrlbcd by section ~ of the first aboye-recited
| act.
Foreign Insurance Compan1eS.
| - On the assessments collected ana the
ava "''~''
! premiums taken by any foreign insurance
| COMPANY the tax shall be two per centun on
! the amount thereof, 10 be pad INTO the urea
sury in the manner prescribed by section 80 oil
said act.
! 10 On the dividends declared by bank
! located and transactlng business Ill TINS state
| the tax shall be- five per centum on the amour
| thereof; 10 be retained from the dividend ana
| IA id into the treasury by the bank rs provided
| ,na ri Oh d
On. II'ilLs AMI Administrations.
| y On the probate of every will or grant OF
/ administration not exempt BY law there shall
/ be a tax Of one dollar.
on Dee3S.
! Is. ON every deed, not exempt by law, al
mittcd 10 record, whether the same mas been
| before recorded or not, and on every contract
relating 10 real estate, whether III be Il ueea OF
not, which is admitted 10 record, the tax shaii
be one dollar but any deed, VIII, OF contra ,
NAV be recorded in the same ONCE "heFe lne
records containing such deed, VIII, OF con y
has been destroyed by IRE OF othei Wis., INV
| OF the State tax.
| 10 When any original suit electment, or at
| tachment, (olher than summons 10 answer q
suyges ton sued out under the llth sectioh OF
| chapter is of the Code,) or other ACTON, Is
cnmmencad in a circuit, county, or corpora
lion court there shall be tax thereon OF hlty
cents: If ii be an appeal, witt OF error oi SUI
! persedeas in a circuit court, there shaIl pe u
ray thereon of two dollars; IL III be an appear,
| writ of error, or supersedeas, In disIict
| court. or the supreme court OF appears, the
tax shall be three dollars.
| Seats.
| 90 When the seal of the State, OF court or
! n notary public, is affixed 10 any paper, eAceP'
. in the cases exempted by law, the lax shlii DC
/ las follows For the seal OF the STATE, Two uoi
! lars for the seal of a court or notary, hilS
cents and herein shall be included tax on
scroll, or an impression upon paper, III the
| place of a seal.
LICENSES.
SCHEDULE A.
Herci,uatS.
81. On every license TO 4 merchant or mer
| camille firm the specific tax shall be thirty
dollars; but II the capital employed, or 10 Dc
employed, III the business, including rs Capltal
| the cash, whether borrowed or not, used in
| the business, and goods purchased on credit
| by said merchant or firm, he shown by afiida-
| Wit 10 be five hundred dollars or less, the spe-
cific tax 10 be paid shall be ten dollars; or If
/ said capital be so shown 10 be one thousand
dollars or less, though more than five hundred
| dollars the specific tax shall be fifteen dol.
lar. but nothing in this section shall be con.
| ,trued 10 authorize any sucn person or hrm &c
| .eIl wine ardent spirits, malt liquors, cider
| or any mixture OF any Of them. The tax on
/ The sales OF the merchant or hrm shail be a:
| foIiows. If the sales 10 be ascertained, us 4
n,.a,tad in the third and fourth sections
| schedule A, of the act amending the thil y
| airbth cbapter of the Code, edition OF looo II
ra1.tion 10 licenses. passed April ~, 1907 ah'
| al,Indiny from such sales the safes ol wine
rtan, snirits malt liquors, CIDER, anu an.
+ 'tx,nre of any of them, De uncer one 'hoo
sanJ dnllars, the tax shall be nNe doiiaie
one thousand dollars ana unuo, ,bnn
.. lln