The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1872-05-04
OFFICIAL.

CITY oRDISANCNs CONCERNING TIKI
LEVYING OF TAXES.
Passed April Sth. 1872.
Be Il ordnined By the Council Of the chy Of Rich
,p0ud, That Chapter XIII of the ordinances Of tho
city ia hereby amended and rrorda!ncd to read Us
There shall he levied and collected for each fiscal
year, upon the persons and subjects embraced III Ire
powers and duties OF the Commissioner of the Rev
cnue.' the taxes following-to-wit:
l. On real estate not exempt from taxation one
dollar and twenty-five cents on every hundred dol
lars value Thereof; and herein shall be Included al!
real estate. not exempt from taxation. OF an incor-
pOrated jon-stnCk companies savings Institutions.
and insurance cOmpai!cs.
q. On all p.rsolil property orc dollar and
twenty-five cents GA every hundred dollars va!t'
thereof: on all moneys and credits. whether III tie
city or not. one dollar aud twenty-five cents on
every hundred dollars value thereof; and herelii
shall be included al The capital lnrr2tcd or en-
plovc.i III any trad: business. and Al CIpiiGi o.
stock In any incorE institution OK cnnrafiY.
lncatc IL ~ ont u The city, not specially taxed and
not Sc:nr rs law and I'll srar-s In Hl!!p.a! state.
ana other banks. a:"ic@s bark. banking iGStitu-
tons. and b.ildiug fund ussocatolis located III the
city; and tie cahicr %! every s'lcn lfnk OF a;:H-
Ing Institution, ssccia ton located Within The city.
"a hereby required 70 furnish ~ the Commissioners
tic amount OF the shares OF every such bank bnk-
Ing institution, or association; ana suc!l casiutr
SKILL nav the Tux OF one dollar ana twenty-five cents
on each one hundred dollars market value thereof.
3. Commission merchants, bankers, brokers,a2ehts,
auc;inEecrs. Keepers nj ordinarcS. houses OF nrl-
vatc entertainment or private boarding-Iouses.
keepers Of cat.nghouSe- ana COOK shops city scaN-
OG;.pr- keepers OF wagons. ifsES. carts
carriages. or other wheeled vehicles kept or employ
I'll for hire. aud wagons drtys. aud carts not Kept
FOR hire, and al other business which caunht lie
reached by the ri rdi1re system, shall be divided
into eight classes. aud shall pay license ta%, II In
the first class, ri Eve hundred dollars II IN The SEE,
ond class Of four hundred dollars: II lii HE third
cEtss of two hundred and fifty dollars: II In thu.
FORTH class. nf Two hundred dollars: II In the flli
class Of one hundred dollars: II III the sixth class.
Of S deIar If In dS tn Ie cs OF f 90 lwshy
4. Sellers by wholesale ar retail OF wines dr spirit,
,uns liquors or mixture thcrro; shall DC DIVIDED
first class Of two hundred and nifty dollars If in the
second class Of ore hundred ana hity GoirS II III
the third class. OF one hundred dollars; + In th,
fourth class, OF fifty dollars; and II In the fifth class.
or Twenty-Five dollars and this shall be In addition
Ia any tax he may pay rs merchant Shop-keerer. or
aurtitueer. or upon the capitalize may nave invested
in business or the Income derived therctrom: hut
apvthecares who keep WING or spir,olls liquors II:
leir stores and only sell the sc by retail rs me,
define upon the prescription "f ph!Sician shall
not hr required 70 pay this TAX.
s. Practicing physicians lawycr. dentists. artists,
veterinary surgeons, lr.gi~, bakers, mechanics,
arrhItscts builders carrying on business for them
selves brothers. and meaSurers or inspectors OF n-
Der. shall Dc divided into six classes; ana laf u
license tax. Ii in tic first cltss of one hundred dol
lars: ii in the second class, OF screny-iVe d0l!rs,l
In the third clss. of fifty dollars: 1t In the fourth
class. OF thirty dollars II in the fifth class, ot twenty
dollars if In the sixth class, Of ten collars. Pro
yidcd however that instead Of such license tax any
such persons may he taxed ON the capital employed
In their business little Connect so determine.
D. Agents and su5-agen.S OF any insurance cnm-
papy whose principal Office Is located la the cit;
shall between tie lst and 18th of July and the lst
the Auditor Of tho city, unGer oath; OF the gross
amount of premiums received by said company Tor
the past six months AMI shall pay Ia tie Treasurer
one and Olc-Iuartcr pei ccnsnni upon Inc amount
thereof.
= Agents and sui,-agcntS OF any insurance COM
pany or Gice whose principle office Is located out OF
the City shall I've divided into four classes: and shall
pay license tax. ii 10 The ilrst class OF one hun
bred and nifty dollars; II In the second class oil one
hundred dours II in the third class, OF hfty dol
lars and II in the fourth class. of Twenty-Five do"
lars. And IN addition to the class tax shall between
tue LIST and 18th of July and January OF each yer
return TO the Auditor Of the city on oath, the
amount OF n t fSr re .Sr e Of M civ
one and one-lcsrter per cehtum Of the amount
thereof.
having place OF business in the city shall -. u-
vided into four classes and shall pay license tax.
If in the first class Of five hundred dollar; II IN te
the third class, OF one hundred and twent y.i'e del
lirs and if III the fourth class, of fifty dollars,
s. Any person who desires TO commence hit>!-
ness which IS assessed with class tax NAV apply to
the chairman OF the Committee On Finance aha tl!e
committee shall determine the class in which nc
shall be placed, and report the same 10 the Council
and Ii the Council approve The same, upon payment
oil such tax In the mode prescribed in tile !o!owiS
section, he shall have the privilege or doing sac!t
business .U-
10. The aforesaid taxes on license shall go into the
hands of the City Collector and be collected by him
from the 18th to the sSth OF April inclusive, and his
receipt shall I've the license to the party paying for
conducting the business on which The tux Is levied
And all parties conducting business after the first
day of May without license shall BIZ liable to iEc
of not less than one dollar and no more than Ave
dollars per day.
II. On each male resident OF the city twcnty-cne
yours of aye or there shall be levied poll
of fifty cents, to be kept separate and apple! only
10 school purposes: and no child shall be entered ut
school Whose father resident IN this city, shall not
have paid this tux.
II. The Committee on Finance shall place each
person and firm employed in the trade or business
referred to In sections >. :, T. aud III The cts; to
which the committee shall lie Of opinion such person
or firm properly belongs, looking 10 all The circ,ln-
stances of the case: and the Commissioner In
making out his books shall Ike goyerusdby the riiOn
OF the committee. The classification so made shall
remain In the Office or the Auditor for one week
and the Auditor shall give notice Of the TING. not
less than week frnia tie date of The notice. IL
two or more OF the daily papers Of rhe city, vixen
the Committee Finance vii! meet 10 i:etr appli-
cations from all persons VINO shall think they are
placed In too high class: aud the committee iaa!
hereuron change their ck.ssi Gcaton; II they lind
reason therefor after which time. and the adoption
OF tile classification by the Council no change shall
be made.
nv !-5t r. c. HOWARD. City Clerk.