Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1872-05-07
The Virginia Tax Act.

The revenue act passed by the Legislature
lays taxes as follows:
On lands, so cents on the 800 of valuation
on collateral inheritance, per cent, on polls,
81 for school purposes on tangible personal
property, also on chooses in action. toll bridges
and ferries, so cents on the $780, on incomes
over ST. 900, one per cent on the real aud per-
sonal property of railroads and canals, and up
on the market value of their Indebtedness, so
cents upon the 800; upon the real and person
al property and upon the gross receipts of ex-
press and transportation, and steamship, steam
boat, stage and sleeping car companies, 50cents
on the 500 of property, and two per cent, on
gross receipts on the net assets of insurance
companies so cents on the 800, rating their
lines at 1925 to the mile upon every convey
ance or other recorded contract for estates, 10
cents Oh each 800 over ST 900; upon all law
suits, SO on each 800 over S. 900 in suit
Licenses are exacted as follows: For wholesale
liquor business, 800; retail liquor, $50; and
in addition to the wholesale license, scaled
tax upon the gross sales ranging from S. upon
the ST 900 up to $50 upon $50, 600, and $5 up
on each additional $4,000 in excess of this
sum and In addition to the retail license, a tax
Of per cent on gross amount of sales on the
commission business $35 license and per cent
on amount of commissions; on the travelling
salesman business $25; peddling $50; fortune
telling $50; upon each sale of a patent right
$25; on the land agency business $25; license
on book agency $40; on agency for manufac-
lures of other States $40; auctioneers $40, and
one-quarter per cent on gross sales real estate
auctioneers $50, or in a town 500, and one
quarter per cent. on gross sales; tobacco auc-
tioneers $40 junk dealer $50, and scaled tax
on gross sales brokers 500; stock and COM
mercial brokers $780, private bankers $50 to
$3.50 according to capital; pawnbrokers $3.50 !;
on manufactures of spirits $50, and of malt Ii
uuors $25 on rectifers $50, and l cent. per
gallon ordinaries $25, and Sc on each 500 Of
the annual rent; on houses of private entertain
ment and boarding houses S., and per cent
on the annual rent on eating houses $50 and
with license to have liquors drunk on the Fpre-
misses, $50; on bowling saloon $50, and SIS on
each table, on bagatelle saloons $40, and S. on
each table; on theatres and panoramas So fol
each performance on shows, circuses and men,
ageries 800 for each performance and 5 per cent
of gross receipts on public rooms $50; attor-
neys physicians, surgeons and dentists 80;
daguerrean artists $40 to $50, according to po-
pulation of the town; on stations and jacks
$40; on agents for renting houses $50 to $40,
according to population oftown on labor agent
| $25; on warehouses and wagon yards $40, ac-
cording to population of town; livery stables
| $40, and so cents on each stall; on insurance
companies 5000, and l ] per cent, on gross re-
ceipts on telegraph companies 5000. and u
per cent, on gross receipts on live stock deal
ers $40; on each charter of corporation S25,
and on each SIS 900 of capital above the legal
minimum, $3.50; on joint stock companies
hereafter to be incorporated by the General As,
sembly, $50, and for each $4,000 of capita
| stock above the first S. 900, $780, on sales O.
| property under order of court, one half OF ont
| DER cent on State bonds, so cents on the $lO(
market value thereof to be reserved out of th'
| interest.