The Daily state journal. [volume] (Alexandria, Va.) 1868-1874, 1872-05-06
Passed April sth, 1921

4
ING OF TAXES.
Passed April sth, 1921
Be 10 ordained By the Council Of the city Of
Richmond, That Chapter XIII of the ordinances
of the city is hereby amended and rs-ordained
to read as follows:
There shall be levied and collected for each
fiscal year, upon the persons and subjects EN-
braced in the ordinance, entitled "An ordinance
concerning the powers and duties of the Com
missioner of the Revenue" the taxes following,
to-wit.
1. On real estate not exempt from taxation,
one dollar and twenty-five cents on every hun
dred dollars value thereof; and herein shall be
included all real estate, not exempt from taxa
tion, of all incorporated joint-stock companies,
savings institutions and insurance companies.
2. On all personal property one dollar and
twenty five cents on every hundred dollars value
thereof; on all moneys and credits, whether in
the city OF not, one dollar and twenty five cents
on every hundred dollars value thereof; and
herein shall be included all the capital invested
or employed in any trade or business and all
capital or stock in any Incorporated institution
or company, located in or out of the city, not
specially taxed and not exempt by law, and all
shares in NATIONAL state and other banks, savings
banks, banking institutions and building fund
associations located in the city and the cashier
of every such bank or banking institution or as.
sociation located within the city, is hereby re-
qlired to furnish to the Commissioner the
amount of shares of every such bank banking
institution, or association and such cashier shall
pay the tax of one dollar and twenty-five cents
on each one hundred dollars market value
thereof
3. Commission merchants bankers, brokers,
agents, actioneers, keepers of ordinaries, houses
OF private entertainment, or private boarding
houses, keepers OF eating houses and cook shops,
city scavengers, owners or keepers of wagons,
drays, carts, carriages, other wheeled vehicles
kept or employed for hire and wagons, drays
and carts not kept for hire, and all other busi-
ness which cannot be reached by the dd ealoren
system, shall be divided into eight classes and
shall pay a license tax, if in the first class, of
five 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 fifth
class, of one hundred dollars; if in the sixth
class, of fifty dollars If in the seventh class of
twenty-five dollars; If In the eighth class, of ten
dollars.
4. Sellers, by wholesale or retail, of wines or
spirituous liquors, or a mixture thereof shall be
divided into five classes, and shall pay a license
lax, If In the first class, of two hundred and
fifty dollars If in the second class, of one hun
dred and fifty dollars; if in tine third class, of
one hundred dollars; if in the fourth class, of
fifty dollars, and if in the fifth class, of twenty
five dollars and this shall be in addition to any
tax he may pay as a merchant, shop-beeper or
auctioneer, or upon the capital he may have in
vested in business or the income derived there
from; but apothecaries, who keep wine or
spirituous liquors in their stores, and only sell
the same by retail as medicine, upon the pre-
scription of u physician, shall not be required to
pay this tax.
5. Practicing physicians, lawyers. dentists,
chanics, architects, builders, carrying on busi-
ness for themselves or others, and measurers
or inspectors OF lumber, shall be divided into six
classes, and pay license tax, If in the first class
Of one hundred dollais if in the secor class,
of seventy-five dollars if in the third class, OF
fifty dollars if in the fourth class, of thirty dol
in the sixth class, of ten dollars: Provided hoD-
euer, That instead of such license tax any such
persons may be taxed on the capital employed
in their business II the Council SO determine.
anH st1b.a nts nf ar,c,,
company, whose principal office Is located in the
city, shall, between the first and fifteenth of
July, and the first and fifteenth of January, of
each year, make return to the Auditor of the
city, under oath, Of the gross amount of prem
INNS received by said company for the past six
months, and shall pay to the Treasurer one and
one-quarteT per centum upon the amount thereof.
Z. Agents and sub.agents of any Insurance
company office, whose principal office is To-
Gated out of the city, shall be divided into four
classes, and shall pay license tax, if in the
first class of one hundred and fifty dollars; if
tii the second class, of one hundred dollars If
in the third class of fifty dollars, and if in the
fourth class, of twenty-five dollars. And in adj
dition to the class tax, shall, between the first
and fifteenth of July and January of each year,
Seturn to the Auditor of the city, on oath, the
amount of premiums received for the past six
months, and shall pay to the Treasurer of the
city one and one-quarter per centum on the
amount thereof.
8. Express companies and telegraph compa-
MES having place of business in The city, shall
be divided into four classes, and shall pay a
license tax, If in the first class, of five hundred
dollars; If in the SECOND class, OF two hundred
and fifty dollars; if in the third class. of one
hundred and TWENTY-FIVE dollars, and if in the
fourth class, of fifty dollars.
o. Any person who desires to commence bu-
siness, which is assessed with a class tax, may
apply to the Chairman of the Committee on FL
nance, and the committee shall determine the
class in which he shall be placed, and report the
same to the Council, and if the Council approve
the same, upon payment of such tax in the mode
prescribed in the following section, he shall have
she privilege OF doing such business.
10. The aforesaid taxes on licenses shall go in
10 the hands of the City Collector, and be col
lected by him from the 10Th 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 q license, shall be liable to
a fine of not less than one dollar and no more
than five dollars per day.
IL. On each male resident of the city, twenty
one years of age or over there shall be levied q
poll tax of fifty cents to be kept separate and
applied only 10 school purposes and no child
shall be entered at school, whose father resident
in this city, shall not have paid this tax.
IL. The Committee on Finance shall place each
person and firm employed in the trade or busi-
ness referred to in sections 3, T. 5, and s, in
the class to which the committee shall be of
opinion such persons or firm properly belongs,
looking to all the circumstances of the case and
che Commissioner in making out his books, shall
pe governed by the action of the committee
The classification SO made, shall remain in the
office of the Auditor for one week; and the Au-
ditor shall give notice of the time not less than
one week from the date of the notice, in two or
more of the daily papers of the city, when the
Committee on Finance will meet to hear appl-
cations from all persons who shall think they are
placed in two high q class and the conlInittee
may thereupon change their classification, il
they find reason therefor after which time, and
the adoption of the classification by the Council
no change shall be made.
Published by authority,
L. G. HOWARD,
my 4-5t city Clerk.