Shenandoah herald. [volume] (Woodstock, Va.) 1865-1974, 1876-04-06

I
MAra'x B. MEADE,
| Charm State Elk. Committee
A @. HoLtApAx, Secretary.
TN TAX BE.
| The tax bin has passed both houses
I Of the General Assembly The tax on
real and personal property remains
tifty cents on the hundred dollars val.
ne.
the provisions allowing county
courts to exempt persons from capita-
ton tax on account of bodily intirrsity
was struck out. The party must now
show his inability to pay by Season lof
bodily in6rnity.
The bill puts sleighs on the same
footing a. buggies and other wheeled
vehicles, and sswing machines in the
category with clocks, DC.
1t places cord wood, hoop poles, and
slaves on the same footing with tslled
timbers and bark. but exempts cord
wood. bark, and timber If tslled or cut
by the landowner.
! It il required that the tax payers
shall exhibit and make oath to list Of
all bonds, notes, and other evidences of
debt due and payable to snch persons
in excess of 800; the amount of such
bonds, notes, and other evidences OF
debt under 500 each to be given in
under oath in the aggregate; which
list shall be signed by the co omission
or and retained by the taxpayer.
The clerks are required to furnish
the commissioners with lists of all
evidences Of debts under the control of
the courts, receivers. or of the COM
missionsys, ~ evidenced by DEGREES Of
their courts
The provision that when property Of
incorporated joint stock companies is
listed and taxed As property it shall not
be taxed also as part Of the capital is
I omitted.
One section requires parties who
have, with view to aYading the law,
failed 10 give in any bonds, notes,
claims, or other evidences Of debt,
when they seek to collect them by ac~
ton at law or suit in equity, to pay the
tax, with an addition OF Fifty per CEN
tum thereon.
Toll-bridges, turnpikes, and ferries
are 10 be assessed according to the &C
tual rent received where leased, o:her-
wise Just estimate of value is requii-
ed.
No tax is TO be collected for the
recordation Of papers authorized by the
act approved 18th of February 1875, to
be recorded in the Office of the Register
of the Land Office.
The several clerks collecting taxes
on wills and administrations, deeds,
suits, and seals, are to keep en- account
Of all taxes required to be collected by
them ON suits, deeds, &C., showing by
whom, on what account, and when
paid, and the amount paid, and trans
NIT to the Auditor copy of such ac-
counts, and pay iuto the Treasury the
amount collected, after de6ucting the
commission allowed by law for their
services and are also required to post
at the door of their respective court
houses a copy OF such detailed account
within ten days after it is so transmit
ted Any'clerk failing to perform this
duty shall b. fined not lees than one
hundred nor more than Eve hundred
dollars. The act further prescribes
that it shall be the duty of county and
corporation courts to examine carefully
these accounts aud certify as to their
correctness. Notarles are required to
make like reports under heavy penal
ties.
On deeds Of trust the tax is to be ip
proportion to the amount secured, al
though the same may be more than
two thousand dollars. Heretofore the
tax could not exceed two thousand.)
The bill allows the same remedies to
collect the taxes from railroad and
canal companies as heretofore. The
arbitrary tax OF twenty per cent. per
mile is not assessed where the compan
les make the return.
Express and transportation compan-
les, and all others engaged in the
transportation offreight or passengers,
are taxed on the gross earnings one per
cent.
The bill requires telegraph companies
by their chief officers, in addition to
the value OF their property, to report
The gross earning and receipts of said
companies at their Office in this State,
and imposes tax Of Fifty cents on the
hundred dollars in value of their pro-
perty, rating each mile at $125 per
mile, and twenty-five dollars per mile
for each additional wire, and prohibits
the said companies, their agents and
employees, from transmitting messages
over the wires without license aus
thorized by law.
I The specific license tax on telegraph
compaaiss il $3.50, and an additional
tax Of one and one half per cent. of the
gross earnings Of such companies; pro
vided, though, that the tax of $3.50
shall not be required Of companies
whose gross receipts are less than $l,-
600.
| A tax 10 imposed on appeals from
the decisions Of boards Of supervisors
the same as on appeals from the deci-
sion of q justice Of the peace.
Merchants are to pay license.tax
for the privilege Of transaoting business
| in this State graduated by the amount
Of purchases made by them during the
period for which their Licenses are
granted.
To ascertain tho amount Of purchases
every merchant is to be required to state
on oath the probable amount he will
purol,ass, dusipg the CONTINUATION of the
license. which amount it Shall in all CO