Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1871-03-28

imposing taxes for the support of governmer
and free schools, and to pay the interest on tn
public debt as finally passed on the 18th b
the General Assembly:
LaRds.-On lands and lots and improve
ments thereon, so cts on every 500 of the as
sessed value--one-6ith to be applied to tn
support of public free schools.
Lheritances-On collateral inheritances 81,
per cent upon the value or amount
On persons-Upon every male person owe
Personal Property-Same as on lands.
Incomes-On every $I00in excess of 81 ,00t
so ccnts.
On Railroad and Canal Companies ev
cry 800 of the estimated value of real anG
personal property, so cts-one- fifth for suppor
| OF public schools; and on net earnings in ex
cess of ST 900 per annum, of one per cent.
Ecpress and Transportation conlpGnies-
Same as the preceding.
| iSavings Banks and Insurance companies
On capital stock and assets SO cts on $I00
and on net income or dividends in excess OF
81 900, so cts on 800.
Foreign Insurance companies-On assess
ments collected, premiums received and obli-
cations for such premiums, of one per cent.
Telegraph componieS-Same as on express
com panies.
Wills, etc.-On probate Of every will or grant
OF administration, not exempt by law, ST. un-
der $1,000; for every additional 800 over this
limit. 10 cents.
Deeds and Suits-No material changes,
Liquor Merchants-Specifo tax, wholesale
and retail, 500; retail only, $50; tax on sales,
varying as heretofore, according to the amount
sold.
Commission Merchants-Speci6c tax of $35 !;
and 8 per cent ON amount of commissions
| Sample Merchants-Specifc tax of 500,
and any sample merchant permitting any one
| else to sell under his license to pay fine of
| $50 for each offence.
Peddlers-Specifc tax of $50
junk Dealers-Speclfc tax of $50, and 500
on every person canvassing any county or cor
poration. or any part thereof for the purpose
OF buying any junk:
Patent Righis-On sale or barter of patent
rights $25.
Land Agents-Speciic tax on land agent
$25.
Book Agents-Specifc tax $40.
agents for Manufactured Articles-The spe-
cl6c license tax upon an agent for the sale of
manufactured articles or machines of other
States Or territories, shall be thirty dollars !;
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 counties of the State.
General Auctioneers-Specifct tax on general
auctioneers $40; and if tie place of business
is in city Or town having, when assessed. a
population of more than five thousand inhabi-
tants, two dollars for every thousand above
that number; but said specific tax shall in no
case exceed one hundred dollars; and be shall
pay an additional tax of one-fourth of one per
centum on the amount Of sales for the year
+ ho xuip o~Ho
any mixture thereof he shall pay tax of one
half OF one per centum on the amount of sales.
Reot Estate AuctioneerS- Specific tax, $50;
and it the place OF business is in city or town
containing, when assessed, a population ex-
ceeding 900 inhabitants, 500; and he shall
pay an additional tax of one-fourth of one per
ceDtum upon the amount Of sales.
Tobacco Auctioneers-SpeciGct tax, $50
Common Crters-Specifc tax, $40.
On Canuassiag to Buy-Speeiic tax on ev-
cry person canvassiDg any county or corpora
ton, or any part thereof, for the purpose of
buying any matters Of subsistence except as is
excepted by law. $50
Ship BrokeTs--Speci6c tax, 800
Brokers and BdnAers-On a stock broker
$3.50; on a private banker $3.50; both togeth-
er $4OO.
Rawnbrokers--Specifc tax, $3.50
Distsllers-Of ardent spirits $50; Of malt
liquors $25.
Rectifers-Specifc tax $50 and additional
tax rs cents per hbl or l cent per gallon, In
excess Of one hundred barrels, except that
manufacturer Of ardent spirits may rectify
spirits manufactured by himself without addi-
tlOnal charge.
Ordinaries--Specifc tax $25 and additional
tax OF per cent on annual rent over 500 and
under l,000 and on the annual rent in excess
| of 81 900 four per cent.
Pirate Eaterta,nnlent-S tax on house
of private entertainment S., and additional tax
OF per cent on annual rent.
Boarding Houses-SpeciGc tax IS and addi-
fioual tax of l per cent on annual rent over
800.
Eating Houses-Speciic tax $50; and if IL
quors are retalled, an additional tax of $50.
BoaUling .Saloons--Speci6c tax $50. and ad-
ditiona tax OF SIS for each alley exceeding one
Billiard Saloons Specific tax $50 addition
al for each table over one, $25. If at water
ing place, for four months or less. so per cent
of the above.
Bagatelle- Specific tax $40, and SIS for each
table over one.
Theatres-Speci6c tax of So for each per-
formance, $40 per week, and one per cent of
gross receipts
Shoes, Csrcusses and Menageries-On every
exhibition $40, and per cent of gross re-
cepts.
Public Rooms-On rooms for public exhibi-
| tions, $40.
Attorneys at Loao-Specifc tax, $40.
| Physicians, Surgeons aud Deatists-The
same tax.
Artists-On daguerrean artists $40; if in a
| city Of more than FIVE and less than ten thou
sand inhabitants $780, if more than ten thou
sand and less than twenty $40; if over twenty
| $50.
| Stations and Jachosses-$10.
| Agents for Renting Houses-In cities less
than FIVE thousand inhabitants $40; in cities
more than five thousand $50.
| Labor Agents-Specific tax $25.
| Storage Etc.-Specfc tax of $25; in cities
whose population exceeds five thousand $50.
| Lireay Stables Specific tax $40, and addi.
tional tax of SO cents on every stall or space in
which horse may be kept.
| Foreign Insurance C0mpan,es-On every
| agent $25; in cities exceeding ten thousand in
habitants $35 for each agency.
The Herald on Carpet-Baggers.
The New York Herald, in an article on 1.-THE
Dangers and Opportunities Of Parties" pays
| its respects to the miserable tribe of carpet
baggers who infest and pollute the South in
the following expressive language
"We can readily imagine the bad feeline
| which the presence of crowd of carpet bag
gers-Yankee pedlers in politics-would ere