The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1876-03-25
THE TAx-BH.L.
IMPoRrANr NEW PEATUREs.
WHAT TAXPAYERS HAVE TO
g EXPECT.

=
IN cash (what was known as the Fnlkers0n
amendment} was omitted, being isoperatise.
The provision allowing county courts to
exempt persons from eapitation tax on ae-
count Of bodily fnhrmity WIS struck out.
The party must now show hfs inability to
pay by reason OF bodily infrmity.
-, Personal PROPERTY. .: +
The bill puts sleighs on the same footing
as bnggies and other wheeled vehicles, and
places sewing. machines In the category with
clocks, &c.
It places ecrd.wood, hoop.poles, and slaves
bark. but, exempts cord-wood, bark, and
timber II felied or cut by the landowner.
.rz: 'HosDss AUD NOTES. .:sz
It is required that the taxpayer shall ex.
hibit and make oath to list of all bonds.
notes, ard other evidences Of debt due and
payable to such person in excess of 800;
the amount of. such bonds, notes, and other
evidences of debt under. S100 each to be
given in under oath In the aggregate; which
list shall be signed by the commissioner 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, re-
ceiveTs, OK Of the commissioners, as eyi-
denced by DEGREES Of their courts.
PROPERTY. oP STOCK COMPANIES.
The provision that when property Of in
csrporated joipt-stock companies Is listed and
taxed as property 1t shall not be taxed also
as part Of the capital is omitted.
- EvADgEs FoILED. s. ~
One section requires parties who have,
with view to evading the law, failed to give
In any bonds, notee, claims, or other eYi-
dences OF debt, when they seek to collect
them by action at law or suit in equity, to
pay the tax, with an addition Of nty per
centum thereon.
Toll.bridges, turnpikes, and ferries are to
be assessed according to the actual rent re-
ceiYed where leased, otherwise just esti-
mate of value is required.
.RECoRDATIoN OF PAPERS. a.-
No tax is to be collected for the recorda.
tion of papers authorized by the act ap-
proved 18th of February, 1879, to be re-
corded in the Office of the Register OF the
Land Office. ,G7" s.a.4y -
TAXES ON WILLS, 30. E:f7=
;, The several clerks collectingtaxes 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 account, ano
when paid, and the amount paid, and trans'
NIT to the Auditor g copy OF such accounts,
and pay into the treasury the amount col
lscted, after deducting the commission al
lowed by law for their services; and are also
required to post at the door OF tnelr re.
spec.ive court-houses q copy OF such detailed
account within ten days after 1t 1s 80 Trans
mitted. Any clerk falling to perform TINS
duty shall be fined not less than one nundred
nor more than i've hundred dollars. Ine
act further prescribes that 1t shall De tne
duty of the county 'and corporation courts
Itoexamine carefully these accounts and GER
tify as TO their correctness. Notaries are
REQUIRED to make like reports under heavy
penalties.
On deeds of trust the tax is to be in pro.
portion to the amount secured, although the
same NAV be more than two thousand dol
lars. Heretofore the tax could not exceed
1.-TWO thousand o'F} 20 p-sG4.ttl. -
- RAILROAD AND CANAL COMPANIES.
The bill allows the same remedies to col.
lect the taxes from said companies as hereto
fore. The arbitrary tax of twenty per cent.
per mile is not assessed where the companies
make the return.
Express ana ttanSportAtlon coupan!eo,
and all others engaged in the transportation
of freight or passengers, are taxed on Inc
gross earnings one per cent -
TELEGRAPH COMPANIES.
The bill requires telegraph companies, py
their chief officer, in addition to the value OF
their property, to report the gross earnings
and receipts of said companies at. their
| offices In this State, and imposes tax Oh
ffty cents on the hundred dollars In value
| Of their property, rating each mile at Sl25
ner mile. and twenty-five dollars per mile
for each additional wire, and prohibits the
said companies, their agents and employee
from transmitting messages over the wires
without q license authorized by law.
The specific license tax on telegraph COM
psnies ia $3.50, and an additional tax OF one
and oue.half per cent. of the gross earnings
| sf sucb companies; provided, though, that
the tax of $3.50 shall not be required Of com.
panies whose gross receipts are less than
81, 900. g.1 - r. E,-a.
tax ON APPHALs FROM BOARDS OF SUPERVISORS.
A tax is imposed on appeals from the de.
cisions of boards Of supervisors the same as
on appeals from the decision Of justice Of
the peace.
MERCHANTS
ara TO nav license-tax for the privilege OF
transacting business 10 this State graduated
by the amount OF purchases made by them
during the period for which their licenses
are granted. 4. e.a.. -,
every merchant is to be required TO state On
oath the probable amount he Will purchase
during the continuation Of his license, which
amount shall In all cases be specified In the
license, They are required to report on Inc
31st of July, October, and January, ana ;on
the 3oth day Of April In each year, 10
writing. under oath, 10 the commissioners
the amount OF goods actually bought BY
them during the next preceding tnree
months. z,.ny-,,f a,.rmsa st1 Ta.s5.. Z.
Merchants have the privilege of selling
whatever remnant they may have ON hand
at the close OF the year II they desire 10 ais'
continue business by paying on their STOCKS
on hand the license to be proportioned ac~
cosding. to the length Of timeit has TO run.
TAX ON LIQUORS. isa ~
The law is 80 changed as to make 1t the
duty of retailers to, appfy to the county
court for q license, ,whers they could hereto
fore haYe obtained iit from aiccmmissioner.
It abolishes the per cent. tax on sales, and
makes il q specific license tax, forfeiting alb.
solutely the license when they do not make
The return and obtain's the license required
=. 6. TAX on LIauoR NERoHAHTs.4 ssks
h II tina privilege be to sell By retail only, ,er
only to be drunk at the place OF ssie, then
In eithsr case theapeclfie tax, in the country
and in towns or 1900 inhabiiantsand naoers
ahsll he S5il but IL In towns of over 2,00O