The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1876-02-22
ASSESSMENTS or CAKES.
L sSESSMENT AND COLLECI'ION ilF'
a TAXES IN MANCHESTER. ,taz4s4s

PORTIONS OF AN ORDINANCE PASSED By
i THE CITY COUNCIL OF MANCHEsTER
NEST OF FAXES AND s. GosiMIssioNEK 81 u
SECTION IL. Each persons of full age and sound
properly subject 10 taxation 10y the city In his o.
her possession care Oh the LIST OF February. and
and on nar nj
or any oeSer person having charge OF the pro
herself: OF deceased person, idiot, or lunahc, BY
the personal Representative or COMMITTEES or per-
son for wnoa property is held in trust by the trns.
tee IL Ia the city, By the e5kuf que trust or his or
her father or husband; Of corporation whose as
sets are IN ihehands Of agerts receivers factors
pany, rn, oos Soii,ic or Corporate by the princi-
pal accounting 9hlser partner or agent thereof
may be afler toe nrst day os the fiscal I've year,
(which Is the 1ss day Of february ascertain by
personal application, and In book lcaed the per-
sonaIprop erty book )enter-frsH The name Of every
male inhabltant of The city who has attained the
age of twentyene years, recording in separate col.
umns those that are white and those that are not
| white second, the name Of each person. whether
living In or OUT % the city, who In bis own right,
or personal representative, committee, trustee.
properly in the city SUBJECT AKA don, showing in
each case Ia what character be Is possessed OF the
Contrary, or other INCORPORATED Company, located
| or doing business IN the city. ....;l
| SECTION 90. Tse commissioner shall ascertain
Il
LIST day OF ruary- first OF al his personal pro-
perty in the city. Second. OF his capital employed
In business and NOT Invested In real estate or en-
ployed 10 manufacturing outside the city. Third,
OF all his shares In corporations or other Joint stock
companies located In the city NOT otherwise as
lifcates OF debt OF any country, State county, mu
noipal or other pRhlc corporations other than the
United states. State Of Virginia, or the city OF
| SECTION Il. He shall ascertain from each person
residing 10 the city the amouat OF all solvent bonds
ana orhes d man IN nps snn
and certain demands and clains, however evil
deuced. or wherever the debtor may live, OWING apd
coming to such person, whether due or not on the
first cay OF the fiscal year, dedustirg from the a9
| gregate amount thereof the amount of all such
bonds securities lquidatedy ella! ms, and demands
owing TO others from such person. az principal
debtor; but In neither case shali unsettled book
| accounts be Included. The aggregate prlncipai or
| interest shall constitute the amount of bond or
claim due and pay abe the present value, after le
! Quoting The legal interest, shall constitute the
amount OF bond or claim not yst due aud payable
| SECTION %. He shall ascertain from proper
officers of all corporations and joint stock conpa-
MES except companies incorporated for the pur
pose of Internal improvements and banking as;oci-
| atoms organ zed uuier the laws OF the EnitGd
! states or Incorporated under he authority OF the
Stale OF Virginia the amount OF the chpilaI ana
sets not exempted from taNat;on Including thai IN
vested In real esta'e. or machinery or fixtures a.
| Cached thereto, or In manufactures outside OF the
city AMI shall require such officers of all Dlokipg
associations {" report The numper or the shares Of
their respective companies. and the lrkci value
| each share o. the fr t day Of the fiscal year.
| Section %. The commissioner shall c. al per-
son by hi5 deputy upon every perS IL IN sh- city
required 10 render q list OF 'operty, moneys,
credits, or other s1bjectS OF taxation; and shall
furnish forras for lists and valuations. Every such
persoa shall return statements according to such
forms and annex thereto valuation of he property,
verified, ir required, BY oath IL ell aud subscribed
before The co:nnissoner or some other 0tHcer au-
thOrizcd To administer an cath.
| SECTION "a. IL any person be absent from The
city al the time the commissioner cal taDd there
be no person on the premises authorized to act for
HIM the commissioner may leave At his residence
or place OF business proper forms to enable him to
make out the statement aforesaid, and II shall be
the duty OF such person. within twenty days there
10 the commissioner such list with valuation veri-
ded By affidavit as hererbefore required.
SECTION 25 II The cnmnlissl .ner IL not satisfied
with ,he tax payers yaluaoa OF the property. he
may upon his own WV, or such Information Us he
may obtain or possess, adopt what he deems fair
anu proper valuation thereof, provided t;iat where
it is practicable he shalt give opportunity to the
taxpayer 10 be heard before his Books are reuro-
SECTION 90. Ir any person, after being furnished
with the proper forms, snail fail tor twenty days 10
return the list in the III uuer prescribed, he shall
forfeit not les shan ten nor more man MY doafs
sloEcr any property listed or required To te listed
In order that a fair valuation thereof may be u.s.
sessed be shall pay I fne Of not less than twenty
nor more than one hundred dollars; aud he shall BIZ
assessed ny the commissioner with such property
ut the highest valuation. .g.-.
or refusal Of any perSoA tn give the commissioner
all account OF his properly, and state the va'u,
thereof. produce the same 10 the com missioner
to be valued by him. required by this ordinance
the list thereof snail have been obtained too laic &c
be placed uDou The commissioners books OF per-
sonal properly for The year III which II was 80 OBJ
| taned. Ii shall he entered upon The books or The
next year along with The list of the next yer am
Ihe re- shall be added 10 the tax omitted At tie rate :"
twenty per centum per annum on the amount
thereof for Ole on more years, as the case may ne.
SECTION 81. IS soon as the commissioning Of
Revenue shall have ascertintd the value OF al Tn
real estate and personal property taxable IN thu
| city he shaH make complete schedules of the samt
and have them in his office for the inspection anC
J examination OF all persons interested theren; aDt
or Of the daily newspapers IN said city or IL
the city OF Richmond, OF The time and place whel
be made. Such clleoues shall be kept open for h'
pcr:od OF ten days from the time OF the first publ
cation OF such notice. so that any person ieeiin!
aggrieved by the assessment Of bis or her propert
. | may appear and make his or her objection. III
said Commissioner OF he Revenue shall hear ant
consider all objections which may De mace, AM
shall have power to alter, add to, take from, I'M
!. Otherwise correct ana revise his assessment; IN
lie shall have power 10 examine any person on Oat
AZ Ia the value OF his personal property, and also
examine under oath such other persors, as wit
nesses In relation thereto, as he may deem pI opcr
and for that purpose may administer oaihs. An.
person who shall refuse TO make under oath fu
disclosure OF all The facts necessary 20 enable sal
, Commissioned Of the Revenue 10 make fair an
Just assessment Of lis personal taxable propert
Revenue 80 10 DO or 10 answer such questions Us ma
he nut 10 him in relation thereto, snail De asscsse
| n cross sum, In the JUDGMENT OF the Commissions
Ut the Revenue double the Correct assessment Of u
personal taxable property. ...E
PORTIONS OF An ORDINANCE CQNCSRN
ING THE LEVY1sG Of TAXES.
SECTION 8. On all personal properly tincIudin
monlv and credits, stock and capital tnyes.ed) 10
EXEMPTED from taxation. or employed In any bust
| ness for which licepse-taX Is paid 10 the city,
| rate when tie Council may prescribe for each yea:
| and herein shall lie Included The capital stock an
| assets OF all savings blHks ana insurance coEpa
pies and all shnreS of stock Ia any hank or otht
| CORPORATION doing business In the CRY upon III
ca pital stock Of which lax is Imposed, the take
anon shares to he paid by the cas bier Or printipa
officer Of the company.
| SECTION f. ON each male resident Of the city
capitaiiou tax of fifty cents, except members OF TIT
Fire Department and officers thereof.
| .. LICENSES. ,-.s q.
SECTION 6. All persons desiring to prosecute u