Shenandoah herald. [volume] (Woodstock, Va.) 1865-1974, 1878-01-16
Bill

IMPOSING TAXES ON REAL AND fER>
soSAL .PRopERTY TO MEET TIE Me-
cEssARY EXPENSES OF GovgRNMEsP,
FoR PUBLIC FREE SCHOOL PURPOSES
FOR GENERAL PURPOSES. AND TO PAY
TIE IsrEREsr on THE PUBLIC DEBT
Whereas the condition of the peo-
pie OF this Commonwealth is such ss
to render an increase of he rate of
tayation uponprOperty impracticable,
and the General Assembly Of Virginia,
.cOnceding that its..-power TO tax the,
property or person Of the citizen must
at all times be Z confined within the
reasonable limits prescribed by what,
in the judgment Of tie, General AS
sembly, is the ability of the citizen to
pay without ruinons damage to his
property and business, hereby declares
that the present rate Of taxation, to
wit: fifty cents on every one hundred
dollars of assessed value of property,
is the utmost limit to which the
General Assembly should proceed in
leyylng taxes; and whereas the reye
nues of the Commonwealth. with the
present rate of taxation (Which is the
highest thrt should be imposeD will
not enable the Commonwealth to
maintain its governmental organization
by paying the necessary expenses in
cident thereto under the most rigid
system of economy, and to discharge
its constitutional obligation to the
system of free schools, ordained by the
fundamental law Of this Common
wealth, and to pay the present rate OF
interest on the amount claimed as the
principal of the public debt; and
whereas the preservation of the State
government is absolutely necessary, not
only for the protection Of the person
and property Of the citizen of the
Commonwealth, but for the pre'erya-
ton Of the rights and promotion OF
the interest of the creditor OF tie
Commonwealth; therefore, sig s.a q.
l.. BE it Enacted BY the General As
Ssembly. That on all tracts and los Of
land. aud the Improvements thereon
not exempt from taxation, and on all
personal property, and choses in &C.
iion and onall tol6ridges aud ferries
there shall be atax-lst. OF twenty
five cents on every one hundred
dollars of the assessed value thereof,
which shall be collected only in lawful
money of the United States for the
exclusive purpose OF defrayipg the
necessary expenses of maintaining the
government of this Commonwealth as
the said disbursements may be direc-
ted by proper appropriation acts Of the
General Assembly; 2nd. OF ten
cents on every one bundled dollars Of
the assessed value thereof for public
free school purposes, Which shallebe
collected only ID lawful money OF the
United States, and shall be paid into
the treasury to the credit Of the public
free school fuod, and shall be used for
no other purpose whatever; Ord. OF
fifteen cents on every one hundred
dollars Of the ASSESSED value thereof
for general purposes and pay the In
tcrest on the public debt. .,~..-
2. 1t shall be the duty Of the Audi
tor of Public Accounts TO have pre-
pared as soon as practicable the neces,
sary books for the commissioners OF
tue revenue, with sufficient and ap
propriate columns for designating and
setting apart the several taxes hereby
levied fer the objects and purposes
herein recited. .e tL
;. 1t shall be the duty'of the treas
urers or other collecting officers OF the
counties, cities, aud corporations vi
the Commonwealth, as soon as the
commissioners OF the revenue shall
deliver their books. of assessment to
have made out tax bills in which shall
be specified the amount of tax levied
for eacn OF the purposes aooye-named
and shall keep the same separate and
distinct from each other upon the
books o. their offices The said treas
urers or other collecting officers shall,
as soon as said books are delivered to
them, and the said tax bills made out.
proceed to collect the same as now
required by law and pay into The
treasury the amounts So collected by
them.
4. That collectors of the public
revenue shall 10 every respect con-
form to dc requirements of section
three of this act in collecting and re
hitting said revenue, and upon
failure thereof shall be proceeded
against in the same mode as is direc-
ted against the. treasurcrs or other
collecting officers of the county or
CORPORATIONS by cxistiag law.
This act shah be in force from lis
passage.