The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1870-07-09
An Act Imposing Taxes for the sup
p0rf of Govern nsent and Free
Schools. and to Pay the Interest OH
the PubIic Debt
TGrcS on Lands and Lots.

4
the PubIic Debs.
TGrcS on Lands and Lots.
,. On tracts Of lands and lots, and the inn
provcncEts thereon not exempt from taxa-
| lion, railway tracks, and canal beds. fifty
| cents on every hundred dollars on the as
| Sr>Scd value thereof: the proceeds Of one
| fifth whereof shall be applied TO the sup
| port Of the public free schools OF the State.
Collateral InhcritdnceS.
| J. Upon any estate OF dccedent, which
| shall pass by his will or upon his inteStacy
| to any person other than his lincal descend
| ants, or his father, mother, husband, wife,
brother. sister, nephew. or niece, six per
ccntun upon the value or amount thereon.
SCHEDULE A.-PerSonS.
| 1. Upon every male person over the age
| OF twcnty-onc years. not exempted from
| taxation for bodily iniir1mity, one dollar for
public free school purposes.
SCHEDULE B.-PrrS0ndt Property.
., On the personal property mentioned in
schedule i of the second above mentioned
| act. fifty cents on every hundred dollars
value thereof.
SCHEDULE C.-Pcrsonal Property an chooses
an action, de-, and Toii-B,ldgcs.
| 6. On all personal property in chooses IN
action, &C., and toll-hridges and ferries, as
embraced in schedule G of SAID act, fifty
cents on every hundred dollars value
| thereof.
SCHEDULE D.-Hcome.
! !. On the income derived from interest or
profits. rs the same is defined in schedule
ID Of said act. exceeding fifteen hundred
dollars the tax shall be two and half per
| ccnttm on such income.
| On Rajlr0Qd and Canal Companies.
| s. On the net earning of every railroad
company received, or realized though not
received. the tax shall be two and onc-hall
per ccntum on such net earnings for each
quarter Of q year; to be aSccrtained and
paid into the treasury IS prescribed in Sec
tion folty-cight of the second aforesaid act
| 9. On the net earnings of every canal
company received. or realized though moi
received. the tax shall bc two and one-hal
per centum on such net earnings for each
quarter of Il year; TO be aScertained and
paid into the treasury as prescribed in Sec
ton torty-eigh1 Of the second aforesaid act
On Express Companies.
10. On the net earnings of every express
and transportation company the tax shall
hc five per ccntum on such lict earnings for
each quarter Of L wear; TO hc a>rertalneu
and paid into the treasury rs Is prescribed
in section forty-nnc OF the second aforesaid
act.
SdringS Banks and Insurance Companies
| II. On the capital stock of all insurance
companies and banks located and doing
business in this State fifty cents on the one
! hundred dollars, and on the income of the
same rs in excess OF fifteen hundred.
| Foreign Insurance Companies.
| -. On the assessments collected and the
premiums received. and obligations for
such premiums. taken by any foreign i'll
>uramcc company, the tax Shall hc two and
Il half per ccmtUn on the amount thereof :;
10 be paid into tie treasury in the manner
prescribed by section fifty of said act.
On WtItS and administrations.
13 On the probate Of every will or grant
| Of administration, not exempt by law,
there shall he Il tax of one dollar, where
the estate passing by such will, or coming
| into the hands OF such administrator, shall
not exceed one Thousand dollars: and for
every additional one hundred dollars, or
fraction OF one hundred; All additional tax
| Ui ten cents.
On Deeds.
| II. On every deed not exempt ly law adj
mitted TO record, and on every contract re-
lltlng TO real estate. whether it he Il deed
or not, which is admitted TO record, the tax
shall be one dollar, where the consideration
Of such deed or contract does not exceed
one thousand dollars and where the con-
.itleration shall exceed one thousand dol
lars, an additional tax of ten cents on
every hundred dollars or fraction Of one
hundred dollars of such consideration but
anv deed, will, or contract may be re-re.
corded in the same office where the records
containing such deed, will. or contract has
been destroyed by fire or otherwise, free of
the State tax Pror'ded, That but one such
tax shall bc collected on any such deed or
contract.
On Suits.
l5. First. When any original suit. notice,
cicctment, or attachment, other than SUM
mons TO answer Il suggestion sued out under
the eleventh section Of chapter one hundred
and lightweight of the Code or other ac.
ton, except suit in chancery, is com.
mcnced in a circuit, county, or corporation
court, there shall be a tax thereon if the
amount Of debt or demand for damages
shall not exceed five hundred dollars Of one
dollar and when the debt or demand for
damages exceeds five hundred dollars there
shall be an additional tax of ten cents for
lerery hundred dollars or fraction of one
hundred dollars OF such debt or demand.
second. Upon every appeal, writ OF error,
or supersededS in q circuit court, there shall
be tax thereon Of three dollars and upon
every appeal, writ Of error, or SuperSedeGS
in the Supreme Court ofAppeais, there shall
be tax OF six dollars.
Third. Upon every chancery suit origi-
mating either in a county, corporation, or
circuit court, there shall be tax of one
dollar.
16. No clerk shall issue any writ or exc
cution or docket any motion, writ OF error,
fs,1persedeas, or appeal, or record any deed
or will, or grant any letters or certificate of
administration, until the tax thereon shall
be paid. The clerk shall report to the Au-
ditor of Public Accounts on the 1st day Of
June, September, December, and March,
in each year. the amount of such taxes as
sessed and received by him during the pre-
ceding quarter, and shall pay into the trea-
surv, within fifteen days after the eXpira-
ton of such quarter, the amount received
! bv him therefrom, dcducting commission
Of i've per centlim.
| Seals.
l.. When the seal of the State, Of a court,
or notary public, is affixed to any paper,
| except in the cases exempted by law, the
tax shall be rs follows: For the seal of the
State, two dollars, and for the seal of Il
| court or notary, fifty cents; and herein
| shall be included a tax on the scroll or al
impression upon paper in place of Il seal.
| LICENSES.
SCHEDULE A-COqnnussion Merchants.
Is. The specific license tax on every COM
mission merchant or firm shall be thirty-tive
dollars and there shall be 4 tax Of three
| per centum on the amount of his commits
| sjops. TO be ascertained and determined in