The Daily state journal. [volume] (Alexandria, Va.) 1868-1874, 1872-05-04
OFFICIAL.
A ORDINANCE TO AeyESD .xnp.Iop
IN DAIN CHAPTER XIII OF rUE Tfrx,
Df,sHd1iNaMCES, MI I,e \, CONCERNING THE Levy.
Passed April sth, 1872. I

4 n -
3 dA1AnDnA4 IN DAN CHAPTER XIII OF THE CRY
ING OF TAXES. M Lev
Passed April sth, 1s72l
piDf Ss u oyagtned % 5y the ConacH Of The Ctty o.
to read as follows: 'o-'i"'iheo
There shall be levied and collected for a.,,,
lscaI year, upon the persons and subjects en-
oIaeeu IN the ordinance, entitled "An ordinance
concerning the powers and duties of the Com.
6 to-wit: 0e i'io"hg,
: l. On real estate not exempt from t,x,tto,
one dollar and twenty-five cents on every bun,'
Ared dollars value thereof; and herein sS,,I ha
1neiuded all real estate, not EXEMPT from ta
eaoli, OF an Incorporated jointstock companies.
savings institutions and insurance Companies
Al z. On all personal property one dollar and
| twenty-fi five cents on every hundred dollars vaiaa
thereof; on all moneys and credits, whether in
IN one city or not one dollar and twenty five cents
On every hundred dollars value thereof: and
nfeln shall be included all The capital invested
OF employed in any trade or business and ali
orpneaI @ @ or STOCK III any Incorporated institution
| or company located in or ont of the citv mt
| specially taxed and not exempt by law. and sII
| shares IN national, state and other banks savinrs
sa.o oannk. banking institutions and building fund
associations located in the city and the cashier
| OF every such bank or banking institution or as
soelation located within the city is hereby re-
| CURED to furnish to the Commissioner N.
amount of shares of every such banu bork;na
institution, or association; and such cashier sha1
| pay the tax OF one dollar and twenty-five cents
thereof. NV 'aioe
g. Commission merchants, bankers. brokers
agents, auetioneers, keepers of ordinaries houses
Oh private entertainment, or private boarding
houses, Keepers OF eating houses and cook sbons
city scaNenEers, owners or keepers of wopo,a
gray, carts, carriages, or Other wheeled vehicles
Kept or employed for hire, and wagons draws
and carts not kept for hire, and ali other bus
ness Which cannot be reacbed by the I'd roloren
system, shall be divided into eight classes and
shall pay a license tax, II In the first class OF
1ve hu dred dollars if in the second class of
four hundred dollars; If in the third class of
two hundred and fifty dollars; if in the fourth
class, of two hundred dollars; if In the flfth
class, of one hundred dollars; if in the siYfb
class, OF nifty dollars; if in the seventh class of
dollars. 0'' VI W"
4. Sellers, by wholesale or retail, of wines or
splrtuons liquors, or mixture thereof, shall be
tax, If in the first class, of two hundred and
hfty dollars If in the second class of one bnn
ai ed ana fliiy dollars; il in inc third class, of
one hundred dollars if in the fourth class Of
n1ty dollars, and II in the fifth class of twenty.
ilye dollars and this shall be in addition 10 any
TAX ne MAY pay as merchant, shop-reeper or
auctloneer, or upon the capital he nav have n
vested in business or the inc ,Ine derived there.
from; bat apothecaries who keep wine OF
spirituous liquors in their stores and onlv sell
the same by retail as medicine upon the nre
pay this tax.
g. Practicing physicians lawyers aertista
artisis, veterinary surgeons barbe bakers me.
chanics, architects, builders, carrying on busj-
ness 1of themselves or others, and measurers
or inspectors of lumber, shall be divided into six
classes, and pay license tax if in the frat class
OF one hundred dollars if in the secor II cI,ss
o. seyenly-iiye dollars; if in the third class OF
ntty dollars; If in the fourth class of thirty dol
lars If in the fifth class, of twenty dollars if
IN the sixth class of ten dollars Provided hG,B-
srsr, That instead of such license any such
persons may be taxed on the capital employed
in their business il the Council SO determine,
g. Agents and sub-agents of any Insurance
company, whose principal Office is located in the
y, of
July, and The first and fifteenth of january, OF
each year, make a return to the Auditor of the
city, under oath, of the gross amount of prem.
uuls received by said company for the Dast ,ix
months, and shall pay TO The Treasurer ore and
one quarter per eentum upon the amount thereof
Z. Agents and sub-agents of any insurance
company or office, whose principal office is To-
Gated out OF the city, shall be divided into four
GiasseS Grst ana snail pay license tax, il in the
IN inc second class, OF one hundred dollars III
IN the third class of fifty dollars and if in tha
fourth class, of twenty-five dollars. And in adj.
dltlon 10 the class tax, shall, between the first
and fifteenth OF July and January of each year
letnrE to the Auditor of the city on oath, the
aInoItnt of premiums received for the past si1
months, and fhall pay to the Treasurer of the
city one and one-qoarter per centum on the
amount thereof.
8. EX press companies and telegraph comma
nies having place of business in the city shall
Dc divided into four classes, and shall pay n
license tax, II in the first class, of five hundred
iollaTsi If in the second class OF two hundred
IND hify dollars; if in the third class of one
hundred and twenty-five dollars, and II I'm The
ourh class, of fifty dollars.
8. Any person who desires to commence n bu.
'ness, VIII ch iSassessed with class tax NAV
,pply to the Chairman OF the Committee on ri
lance, and the committee shall determine the
lass in which he shall be placed, and report the
anne TO the Council, and II the Council approve
ne same, upon payment of such tax in the mode
prescribed in the following section, he shall have
he privilege of doing such business
10. The aforesaid taxes on licenses shall go in
70 the hands OF the City Collector, and be col
ectcd by him from the 18Th to the 3oth of
April, inclusive, and his receipt shall be the
license to the party paying for conducting the
business on which the tax is levied. And all
parties conducting business after the first day
Of May without license, shall be liable to
hne OF not less than one dollar and no more
han five dollars per day.
ii. On each male resident Of the city, twenty
rae years of age OF over, there shall be levied
'oil taX OF fifty cents, TO be kept separate and
lppued only 10 school purposes and no child
shall be entered at school, whose father, resident
n This city, shall not have paid this tax.
IL. The Committee on Finance shall place each
person and firm employed in the trade or bust
less referred to in sections 8, 4, s, and g. in
he class to which the committee shall be of
pinion such persons or firm properly belongs
coking to all the circumstances of the case; and
he Commissioner in making ont his books shall
,e governed by the action of the committee
Ihe classification SO made, shall remain In the
lce OF the Auditor for one week: and the Au-
litor shall give notice of the time not less than
me week from the date of the notice, in two OF
more of the daily papers Of The city, when the
J1m;nittee on Finance will meet to hear appli.
ations from all persons who shall think they are
laced in two high class; and the ccmmittee
nay thereupon change their classification II
hey find reason therefor; after which time, and
he adoption of the classification by tho Council,
o change shall be made
Published by authority,
.7, f. G. HOWARD,
my 4-st city CLERK.