Bristol news. [volume] (Bristol, Va. & Tenn.) 1867-189?, 1871-04-07
The State Tax Bill.

"act imposing taxes for the support ot
governments and free schools, and to
pay the interest on the public debt y
as finally passed Monday by the Gen
eral Assembly:
Lands.-On lands and lots and inn
| provements thereon, 80 cts. on every
| 500 of the assessed value-cne-fifth Ia
be applied to the support of public free
schools.
Inheritances.-On collateral inheri-
tances six per cent. upon the value OF
amount.
On Persons.-Upon every leperson
over the Of eof u, 81 for free school
purposes.
Personal Property.-Same as on
lands.
Incomes.-On every 500 in excess of
81 900, 80 cts. ....--
On Railroad and Canal Companies.
On every 500 of the estimated value
of real and personal property. so cts
one-fiith for support Of public schools;
and on net earnings, in excess OF
81 300 per annum, ! OF one per cent.
Express and Transportation Compa-
nies.-Same as the preceding.
Savings Banks and Insurance Com
panies.-On capital stock and assets 81
cts. on 500, and OH net income or div
idends in excess OF 81 1000, 50 cts. OH
500.
Foreign Insurance Companies.-On
assessments collected. premiums re-
ceived and obligations for such premi-
ums, of one per cent.
Telegraph Companies.-Same as on
express companies.
Wills, etc.-On probate of every will
or grant of administration, not exempt
by law, 81 under SI,000;- for every
additional 500 over this limit, 10
cents.
Deeds and Suits.-No material
changes.
Liquor misunderstanding tax
wholesale and retail. 500; retail only,
$50; tax on sales. varying as hereto
fore, according to the amount sold.
Commission Merchants.-Specific
tax of S35; and per cent. Oh amount
of commissions.
Sample Merchants.-Specific tax of
500, and any sample merchant per-
hitting any one else to sell under his
license to pay q file of $50 for each of
fence.
2-ddlers.-Specific tax OF $50.
Junk Dealers.-Speciiic tax Of $50,
and go on every person caHyassing
any county or corporation, or any par,
thereof, for the purpose of buying any
junk.
Patent Righis.-On sale or barter of
patent rights, So.
Land Agents.-Specific tax on land
agent, SIS.
Book Agents.-Specific tax, $40.
Agents lor Manufactured Articles.
The specific license tax upon All
agent for the sale of manufactured ar
ticles. or machines of other States or
Territories, shall he $50: and this tax
shall give to any party, licensed under
this section, the right to sell manufac-
tured articles, or machines of other
States or Territories, in all of the cOun-
ties of the State.
General Auctioneers-Specific tax
on general auctiOneers $50; and if the
place of business is in q city or town
having, when assessed, a population of
more than 5000 inhabitants, 81 for
every thousand above that number;
but said specific tax shall in no case
exceed 800; and he shall pay an adj
ditional tax of One-fouTth of one per
centum on the amount of sales for the
year. If he sells wine, ardent spirits,
malt liquors, or any mixture thereof,
he shall pay tax of one-half of one
per centum on the amount of sales.
Real Estate AuctioGeers.-Specific
tax, $50; and if the place of business
is in city or town cOntOining, when
assessed, population exceeding 5000
inhabitants, 500; and he shall pay an
additional tax of One-iourth of one per
centum upon the amount of sales.
Tobacco. Auctioneers-Specific tax,
$50.
Common Criers-Specific tax. SO.
On Canvassing to Buy.-Specific tax
on every person canvassing any cOun-
ty or corporation, or any pant thereof,
for the purpose of buying any matters
of subsistence, except rs is excepted by
law, $50.
Ship Brokers.-Specific tax, $50.
Brokers and Bankers.-On a stock
broker, $3.50 on private banker, $3.50;
both together, $500.
Pawnbrokers.-Spec tax, $3.50.
Distillers-Of ardent spirits, $50; of
malt liquors, S25.
Rectifiers.-Specific tax so, and adj
ditiOnal tax % cents per bbl.. or cent
per gallon, in excess of one hundred
barrels, except that a manufacturer of
ardent spirits may rectify spirits manu-
featured by himself without addition
al charge.
Ordinaries-Specific tax S25 and an
additional tax OF 8 per cent. on annual
rent over 500 and under 81 900, and
on the annual rent in excess of 81 900,
per cent.
Private Entertainment-Specific tax
on house of private entertainment s.,
and additional tax of ) per cent. on an
nual rent.
Boarding HOuses-SLecific tax S.,
and additional tax of per cent. OIL an
nual rent over SI00.
Eating Houses-Specific tax $50 !;
and if liquors are retailed, an addition
al tax of $50.
Bowling SaloOns-Specific tax. $50,
and additional tax of $l5 for each al
ley exceeding one.
Billiard Salloons-Specific tax, $50 :;
additional for each table over one. SIS.
If at a watering place, for four months
or less, 80 per cent. of the above.
Bagatelle Tables-Specific tax $40,
and s. for each table over one.
Theatres-Specific tax OF 50 for each
performance, SO per week, and one
per cent. OF gross receipts.
Shows, Circusses and Menager-
ies-On every exhibition SO, and 5
per cent. of gross receipts.
Public ROO.ns-On rooms for public
exhibitions, $50.
Attorney Law-Specific tax, $40.
Physicians, Surgeons, and Dentists
The SAME tax.
Artists-On daguerrean artists, $50
if in city of more than five and less
than ten thousand inhabitants, $50; if
more than ten thousand and less than
twenty, $40; If over twenty, $50. 4
Stations and Jakasses-$
Agents for Renting Houscs-In cities
less than five thousand Inhabitants,
SO; in cities more than five thousand
$50.
Labor Agents-Specific tax, SIS.
Storage, ete.-Speciic tax, of SIS;
in cities whose population exceeds
five thousand, $50.