The Daily state journal. [volume] (Alexandria, Va.) 1868-1874, 1872-05-08
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n ORDINANCE TO AMEND AND REOR
n DAM CHAPTER XIII OF THE CITY
ORDINANCES, CONCERNING THE LEVY
Passed April Sth, 1871
Be II ordained by the Council of the citu of
Richmond That Chapter XIII of the ordinances
Of the city is hereby amended and re-ordained
10 read as follows:
There shall be levied and collected for each
fiscal year, upon the persons and subjects en-
braced in the ordinance entitled IAN ordinance
concerning the powers and duties of the Com.
missioner of the Revenue the taxes following,
to-wit:
L. On real estate not exempt from taxation,
one dollar and twenty-five cents 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.
q 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 or 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 out of the city, not
specially taxed and not exempt by law, and all
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
amount of shares of every such bank, banking
Institution, association and such cashier shall
pay the tax of one dollar and twenty-five cents
on each one hundred dollars market yalne
thereof. *saaA4
s. Commission merchants, bankers, brokers,
agents, auctioneers, keepers of ordinares, 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, or other wheeled vehicles
kept employed for hire, and wagons drays
and carts kent for hire n nj
ness which cannot be reached by the ad palorenl
system, shall be divided into eight classes, and
shall pay 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
GLASS; of one hundred dollars; if in the sixth
class of fifty dollars; if In the seventh class, of
twenty-five dollars ;sff in the eighth class of ten
dollars
A. Sellers, by wholesale or retail, of wines or
sprituous liquors, or mixture thereof shall be
divided into five classes, and shall pay license
tax, 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 n merchant, shop-heeper
auctioneer, or upon the capital he may have in.
vested in business or the income derived there
from; but apothecaries, who keep wine
spirituous liquors in their stores, and only sell
the same by retail as medicine, upon the pre-
scription of a physician, shall not be required to
s. Practicng physicians, lawyers, dentists,
artists, veterinary surgeons, BARRIERS. bakers, me-
ehanics, 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 dollars if in the secord class,
of seyenty-five dollars; if in the third class, of
fifty 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 ho,o
eOer, That instead of such license tax any such
persons may be taxed on the capital employed
in their business II the Council SO determine
8. Agents and sub-agents of any insurance
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 premi
nms received by said company for the past six
months, and shall pay to the Treasurer one and
one-quarter per centum upon the amount thereof
7. 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
classes, and shall pay a license tax, If in the
first class, OF one hundred and fifty dollars if
In 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.
return 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
8. Express companies and telegraph compa-
nies having place of business in the city, shall
be divided into four classes, and shall pay q
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
8. Any person who desires TO commence bu-
siness, which is assessed with Il class tax may
apply to the Chairman of the Committee on FL
nance, and the committee shall determine the
In ha aalt a
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
the privilege of doing such business
10. The aforesaid taxes on licenses shall go in
10 the hands of the City Collector, and be col
iected by him from the 10Th to the Both of
license to the party paying for conducting the
business on which the tax is levied. And all
parties conducting business after the first day
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 ags or over there ne @ shall be Levied
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.
l2 The Committee on Finance shall place each
person and firm employed in the trade or busi-
ness referred to in sections 8, 4, 6, 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
the Commissioner in making out his books, shall
be governed by the action of the committee
The classification so made, shall remain in the
office of the Auditor for one week and tho Au
ditor shall give notice of the time not less than
one week from the date of the notice, in two OF
more of the daily papers of the city, when the
Committee on Finance will meet to hear appli
cations from all persons who shall think they are
placed In two high a class; and the committes
may thereupon change their classification, il
they find reason therefor; after which time, ant
the adoption of the classification by the Council
no change shall be made.
Published by authority,
L. G. HOWARD,