The Valley Virginian. [volume] (Staunton, Va.) 1865-1895, 1872-04-18
s 7.
THE VIRGINIA TAX ACT.

The revenueact passed by the irginia Leg
islature just adjourned lays taxes as follows:
Ga land, so cents on the 500 OF valuation;
on collateral inheritance, 6 Per cent; on polls,
81 for school purposes; on tangible personal
property. also on chooses in action and toll
bridges and ferries. so cents on the $500; on
iucom rs over 81 900, one per cent; on the
real and personal property of railroads and Ca
nails. and upon the market value Of their l.. :
debtuess, so cents upon the 800, upon the
gross receipts Of express aud transportation,
and steamship. steamboat stage and sleeping
car companies, so cents on the 500 Of pro.
perty, and two per cent. on gross receipts on
the net assets of insurance companies, so cents
on the s1G0; ON telegraph companies, 50
cents on the 500, rating their lines at Sl25
70 tie mile; upon every conveyance or other
recorded contract for real estate. 10 cents on
each S100over 81 900; upon all lawsuits, $40
on eacr.$I00 over $5 coo Of amosnt il suit.
Licenses are exactcd as follows: For whole
sale liquor business, 500; retail liquor $50;
and in addition to The wholesale icense. Il
scaled tax upon the gross sales ranging from
IS upon the $1,000 up to $50 upon $50 600
aud IS upon each additional $4,000 in cx-
cess of this sum; and 10 addition to thu re-
tail license, tax of 5 per cent. on gross
amount Of sales; on the commission business
S35 license and per cent. on amount Of
commissions; on the travelling salesman busi-
ness $25; peldling $50; fortune telling $40;
upon each sale Of patent right $25; on the
land agency business SIS; license on boo i
agency for manufactures Of other States $40;
auctioneers 500, and oue-qnarter per cent
on gross sales; real estate auctionecrs 500, OF
in town 500, and one quarter per cent. on
gross sales; tobacco auetloneefs $50; junk
dealers S o. and scaled tax on gross sales
ship brokers $50; stock and commercial bro
kers $3.50; private bankers $50 to $3.50, &C
coraiug to capital; pawnbrokers $3.50; OF
manufacture Of spirits $40 and Of malt liquor:
SIS; on reciiGers $50 and cent. per gallon
on ordnaries S25. aud So on each 500 Of The
annual rent; on houses Of private entettain
ment and boarding houses S., and per cen
on the annual rcnt on eating houses $50 anc
with license TO have liquors drank on T.,
premises, $50; on bowling saloon $50, and ST.
on each alley; on billiard saloons $50, and S2ss
On each table; on baga,clle saloons $40, ant
S. on each table; on theatres and panorama
So for each performance; on shows, ell cuse'
and managerics $50 for each performance ant
5 per cent. on gross receipts; on public room
$50; attorneys, physicians, surgeons aud den
| lists $40; daguerrean artists $50 TO 90, ac
cording to population of town; on stallion
aud jacks $40; on agent for renting hous6
$50 to $40 according TO population OF towA
on labor agent s25; on warehouses and Wagon
yards $40 to $50 according to population o
town; livery staolcs $40. and so cents on eacl
stall; on insurance companies $500. and l
psr cent on gross receipts; on telegraph com
panies $500. and | ] per cent. on gross re
ceipts; On live stock dealers SO; on each char
ter Of corporation 925, and on each $500
Of capital above the legal minimum. So
Oh joint stock companies hereafter to be lncor
porated by the Gensral Assembly, $50, an
for each SIS 600 OF capital stock above tn
first So CO.,, So SO; on sales Of property vi
der order of court, one half Of one per cent
on State bonds, so cents OF the 500 marke
value thereof to be reserved out Of the intercs