Staunton vindicator. [volume] (Staunton, Va.) 1860-1896, 1876-03-31

give in any bonds, notes, claims, or other
evidences of debt, when they seek to collect
them by action at law or. suit in equity, TO
pay the tax, with an addition of fifty per
centum thereon.
Toll bridges, turnpikes, land ferries are to
be assessed according to the actual rent re-
celved where leased, otherwise a just eSti-
mate of value is required.
RECoRDATIoN OF PAPERS.
No tax is to be collected fer the recorda-
tion of papers authorized by the act ap-
proved 18th of February, 1876, to be recor-
ded in the office Of the Register Of the
Land Office.
TAXES ON WILLS. sc.
The several clerks collecting taxes on
wills and administrations, deeds, suits, and
seals, are to keep an account of all taxes
required to be collected by them on suits,
deeds, &C., showing by whom, on what ac-
count, and when paid, and the amount
paid, and transmit to the Auditor a copy
of such accounts, and pay into the treasury
the amount collected, after deducting the
commission allowed by law for their seryi-
ces: and are also required to post at the
door of their respective court houses a copy
OF such detailed account within ten days
after tits SO transmitted. Any clerk fail
ing TO perform this duty shall be fined not
less than one hundred nor more than five
hundred dollars. The act further pre-
scribes that it shall be the duty of the
county aud corporation courts to examine
carefully these accounts and certify as to
their correctness. Notaries are required
to make like reports under heavy penal
ties.
On deeds Of trust the tax is to be in pro-
portion to the amount secured, although
the same may be more than two thousand
dollars. Heretofore the tax could not eX-
coed two thousand.)
RAILROAD AND CANAL COMPANIES.
The bill allows the same remedies to COL
lect the taxes from said companies as here
tofore. The arbitrary tax of twenty per
cent. per mile is not assessed where the
companies make the return.
Express and transportation companies,
and all others engaged in the transporta-
ton of freight or passengers, are taxed on
the gross earnings 0 ne per cent.
TELEGRAPH COMPANIES.
The bill requires telegraph companies by
their chief officer, in addition to the value
Of their property, to report the gross earn
ings and receipts of said companies at their
offices in this State and imposes q tax Of
fifty cents on the hundred dollars in value
OF their property, rating each mile at $l25
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 authorized by law
The specific license tax on telegraph com.
panies is $3.50, and an additional tax of
one and one-half per cent. of the gross
earnings OF such companies; provided,
though, that the tax Of$250 shall not be
required of companies whose gross receipts
are less than ST 900.
TAX ON APPEALS FROM BOARDS OF ST.
PERvIsORs.
A tax is imposed on appeals from the
decisions OF boards of supervisors the same
as on appeals from the decision of Justice
of the peace.
MERCHANTS
are to pay a license-tax for the privilege of
transacting business in this State gradu-
ated by the amount of purchases made by
them during the period for which their.
licenses are granted.
To ascertain the amount of purchases,
every merchant is to be required to state
on oath the probable amount he will pur-
chase during the continuance of his license,
Which amount shall in all cases be speci-
fed in the license. They are required to
report on the 31st of July, October and
January, and On the Both day of April in
each year, in writing, under oath, to the
commissioners the amount of goods actu-
ceding three months
Merchants have the privilege Of selling
whatever remnant they may have on hand
at the close of the year if they desire to
discontinue business, by paying on their
stocks on hand; the license being propor
toned according to the length of time it
has to run.
TAX ON LIQUORS.
The law is SO changed as to make it the
duty of retailers to apply to the county
court for license, where they could have
heretofore have obtained it from a com
missioner. 1t abolishes the per cent. tax
on sales, and makes it specific license
tax, FORGETTING absolutely the license when
they do not make the return and obtain
the license REG uired by law.
TAX ON LIQUOR MERCHANTS.
II the privilege be to sell by retail only.
Oh only to be drunk at the place of sale,
then in either case the specific tax, in the
countryand in towns of 1000 inhabitants
and under, shall be $50 but if in towns of
over 1000 inhabitants the tax shall in
either case be 500; and if the merchant
shall desire the privilege of selling'both by
retail and to be drunk at the place of sale
ne may do so upon the payment of S75 in
the country and in towns of 1000 inhabi
tants and under, ana S150 in towns of over
1900 inhabitants.
OTHER SUBJECTS.
The taxes on junk dealers, real estate
auctioneerS, professional men, livery
stables, and some other subjects have been
changed.
TAX ON ATTORNEYS AT LAW.
The specific license tax on every attorney
at law who has been licensed for less than
five years is to be fifteen dollars, and on
attorneys who have been licensed and prac-
tlced for five years and more twenty-five
dollars; provided that where the receipts
of any attorney at law are less than $500
per year, then he shall not be required to
pay but fifteen dollars.
TAXES ON PHYSICIANS, SURGEONS, AND
DENTISTS.
The specific licence-taX on every physi
clan. surgeon, or dentist who has been
licensed for less than five years is to be
ten dollars, and on every physician, sur
geOn, Or dentist who has been licensed and
practiced for five years and more, shall be
fifteen dollars.
TAX ON LIVERY STABLES.
The specific license tax to keep a livery
stable in the country and in towns of less
than two thousand inhabitants is to be
fifteen dollars; and in towns Of two thous-
and inhabitants and over, twenty-five dol
lars; and an additional tax of fifty cents
for each stall therein. And herein shall
be included as stalls such space as may be
necessary for a horse to stand, and in which
horse is or may be kept