The Daily state journal. [volume] (Alexandria, Va.) 1868-1874, 1872-05-07

five cents from the city treasury And if any
occupant, owner or agent, shall remove from
any house the number SO placed thereof, he
shall be subject TO fine of fifty cents for each
day, after ten days notice, during which the
house shall remain unnumbered
-. s~' ~,-s''' Z. @. HOWARD,
my 7--5t city CLERK
ORDINANCE TO AMEND AM REOR
IA DAIN CHAPTER XIII OF THE CITY
ORDINANCES, CONCERNING THE LEVY
ING OF TAXES. ..
Passed April Sth, ls72.l
Be Il ordained by tie Council of the City of
Richmond, That Chapter XIII of The ordinances
of the city is hereby amended and re-ordained
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: .-e .-. .F r.... ar..r-s
i. On real state 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 toint-stocG 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, banding Institutions and building fund
associations located in the city; and the cashier
of every such bank or banking institution as.
sociation located within the city, is hereby re-
quired 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. ag fti s.-.- e.. I'd es sga..
8. 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 wagona,
drays, carts, carriages, or other wheeled vehicles
kept employed for hire, and wagons, drays
and carts not kept for hire, and all other busi-
ness which cannot be reached by the ad pdlorem
system, shall be divided I'M 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 IL. 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 mixture thereof, shall be
divided into five classes, and shall pay a license
tax, Ii in the first GLASS; of two hundred and
fifty dollars; if in the second class, of one hun
dred and fifty dollars; If in tine third 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 q merchant, shop-peeper or
auctioneer, or upon the capital he Juay have in
vested in business or the inc me derived there
from; bet apothecaries, who keep wine
sprituous liq uors in their stores, and only sell
the same by retail medicine upon the pre-
scrpti1n of a physician, shall not be required to
pay this tax.
g. PracLIcng physicians, lawyers. dentists,
artists, veterinary surgeons, BARRIERS bakers me-
arclitprtS buildprs rrVinp huSi.
ness for themselves or others, and measurers
or inspectors of lum oer shall be divided into six
classes, and pay license tax, II in the first class,
of one hundred dolla s; if in the secord class,
of seventy-five doarsi if in the third class, of
fifty dollars if in the fourth class, of thirty dol.
lars; II in the fifth class, Of twenty dollars; If
in the sixth class, of ten dollars Prooided hote-
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
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 a return to the Auditor of the
city, under oath, of the gross amount of premi.
uns received by said company for the past Fix
months, and shall pay to the Treasurer ole and
one-quarter per eentum 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 centam ON the
amount thereof.
5. Express companies and telegraph compa-
nies having place of business in the city, shall
be divided into four classes, and shall pay a
license tax, II 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
9. Any person who desires to commence a bu-
siness, VIII ch is assessed with 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 IL 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. MSS.
10. The aforesaid taxes on licenses shall go in
to the hands of the city Collector, and be col
lected by him from tho 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 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 a
poll tax Of fifty cents to be kept separate and
shall be entered at school, whose father resident
In this city, shall not have paid this tax.
-. Tht Committee on Finance shall place ench
person and firm employed in the trade or busi-
ness referred 10 in sections 8, 4, 8, 7 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 the 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 p tpers 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 class: and the COMMITTEES
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 al
b Published by authority, ..
i. @. HOWARD,
my 4---5t -..Ira. ..- CITY Clerk.
TT s. INTERNAL REVENUE