The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1876-02-12

The following are the most noticeable
changes proposed in the tax bill recently re-
norted bv the Finance Committee to the
House of Delegates:
Section ) abolishcs the provision (Which
Is inoperatve) requiring poll-taX 10 be pald
in money, and kept separate from general
tax: changes the manner Of assessing lax
upon toll.bridgcs, turnplkes, and ferries
they are to be taxed upon their actual value,
and not by an arbitrary standard, as hereto
fore.
Section II increases the tax upon deeds
of trust aud mortgages executed by railroad
companies and others; heretofore the tax
in no case exceeded $4,000 provides for an
increase raiably with amount Of deed, &c.
Section 19. Merchants pay icense-tax for
the privilege of tranSacting business in this
State, 10 be graduated by the amount of pur-
chaSes made by them during the period for
which their licenses are granted, and places
huckters on the same footing as merchants ;
allows merchant retiring from business TO
have his stock on hand assessed as purchases,
and the tax TO be prOportioned according to
the length of time the license has to run.
Section l6 makes the taxes for the current
year q lien upon the rents in the bands Of
tenants, whether reserved in money or IN
kind.
Section Is taxes all church property and
church buildings of value in excess of So 900.
Imposes tax upon all property belonging to
counties, cities and towns not used for court
house, clerks office, JAIL or poor-houSe pur-
poses: all real estate owned by Masonic,
Odd-Fcllows, and other like benevolent
| associations, whether the proceeds are de-
voted to charitable purposes or not.
Section 20 makes it the duty of the judge
of the probate court to examine wills and
| inform the clerks what tax the estate derived
under the same is liable to.
Section II imposes tax on machinery and
| fixtures put upon real estate by persons
other than the owner Of said real estate as
personal estate.
Section Sc makes it the duty Of the courts
| to give grand juries special charges in rela-
| laton TO false returns OF personal property
| listed for taxation.
| Certificates for license to sell liquor By re.
| tail must be had from the court Of the
| county or corporation. L;quor-merchants
must report quantity Of liquor sold twice a
| ycar-On the ir>t OF May and November, in.
| stead Of four times year, as heretofore. If
| the merchant fails to make his report he for
! feits the license absolutely.
| On q license to sell by retail the specific tax
| is made sl00, which includes the privilege to
! sell by the drink. No license to be granted
TO sell to be drank at the place Of sale with.
| out retailing also. The tax Of two and Il balf
per ceut. on sales is abolished.
Section Il. Real estate auctioneers are to
| be authorized to negotiate loans. upon real
! estate upon the payment of an additional
| tax of $50. Stock brokers and private bank.
ers, with a capital of over $4,000, pay an
additional tax Of S5 per $1,000 for the ex-
| cess.
| Section 81. Manufacturers Of wine from
| grapes are exempted from tax, and manuiac-
turers of brandy from fruits are exempted
| from tax TO the amount Of forty gallons.
| The tax on ordnaries in the country and
| in towns of less than 1000 inhabitants is TO
| be $50; in cities and towns of ever 2,OO6,
800; and eight per cent. additional on first
thousand dollars rent Of place of business,
| five per cent. on second thousand, and three
| per cent. on all over two thousand.
| Lectures and literary readings are to be
| exempt from taxation.
BARRIERS in the country and in towns Of
| less than 1000 inhabitants, So, and $3.50 for
| each assistant BARRIERS in towns and cities
| of over 1000 inhabitants, SIG, and IS for
| each assistant.
Taxes on lawyers raised to Sl5 for those
who have been practicing five years; for
other lawyers, S25; on physicians for less
than five years practice, $40; other physi-
clans, S15.
Tax on livery-stables SO in the country
and in towns of less than = 200 Inhabitants /;
elsewhere, S2J, and an additional tax of fifty
cents on each stall.
Tax on sales of horses, mules. sheep, cattle,
and hogs raised from $50 TO go.