The times. [volume] (Richmond, Va.) 1890-1903, 1897-12-02
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Tho valuations vary widely IN these
counties, and even in the same county
and the average runs from 80 cents down
20 10 cents.
The average assessment OF all re-
ported is about II cents busheL The
total tax on the 1851 .2i3 bushels Is $500
or less than 8 ~ cents on the hundred
bushels Of oyster planted. which are TAX
en- up generally few month from the
date Of planting and sold on the ground
for So or $40 per hundred bushels. This
seems 10 be trihing with great state
interest
No reports have been made for either
1895 or $50 by the inspectors or the coun-
ties Of Essex Lancaster, Mathews and
Northaupton. and the inspector for thu
county of Norfolk Is delinquent for 1891
and the inspector of Princess Anne FOR
1895. 1896. ana 1870. assume, OF course.
that in all OF these six counties oysters
have been planted
The assessments are made as provided
by statute on the first day OF February
in each year. and 1 am informed that
the grounds prior 20 that time have been
depleted; that oysters are planted after
the assess rent OF one year and marketed
before the assessment OF the next year.
and from these oysters the State derives
no revenue
/ would recommend that the statute be
amended So ls 20 require the assessment
to be made upon the annual sales OF All
planted oysters. Boo lieu OF the present
system
Dredger's Liconse.-The annual license
tax on a dredger is g. FOR every hundred
feet capacity Of the vessel or crau em-
plOyed. each ton of custom-house meas
urement as per enrolment OF said vessel
being estimated % contain one hundred
cubic feet. For one month or for a sin
gle cargo the tax DIS two cents per bushel
on the capacity OF the vessel Every hum
dred cubic feet capacity IS estimated %
carry twenty-five bushels.
Article y. section 2. Of the Constitution,
does not apply 10 dredging. so that the
Commonwealth IS not restricted In her
taxing power as 20 dredgers.
Now. Is not the tax imposed entirely 100
smau2 Let Us sec Every hundred cubic
feet carry twenty-five bushels. From
October 18th 20 April lst there are 10
working days. II tho vessel carries away
twenty cargoes. which is reasonable
estimate. she VIII carry so bushels of oys-
tiers during the season for every hundred
cubic feet capacity and she VIII receive
FOR them not less than 500. and FOR the
privilege Of catching them she pays the
state the sum ~ three dollars. the tax
upon twenty separate cargoes under the
law al two cents a bushel would be $40.
Is not the annual license tax 50 per
hundred cubic feet capacity entirely TO-
low? II a single cargo can bear tax
Of two cents per bushei. cannot dredgers
who are engaged regularly IN the business
afford 70 pay much more than two-hfths
Of a cent per bushel? Can they not easily
paw the State two cents per bushe fof
oysters which bring them in the market
sixty cents per bushel7 I cannot think
that this would be oppressive. I there
fore recommend that the statute be
amended so as 10 require the payment ~
an annual license tax Of $40 for every
hundred feet capacity OF the vessel orcraf,
employed. and that a tax OF three cents
per bushel be levied on the capacity Of a
vessel for a single cargo. or where the
license Is for one month
The total amount received from dredg-
ers last year was only H.75i2
ACCOMMODATIONS OF
Tax.-At present ell licenses 20 crcdyers
and certificates 81 registration 20 tongmer
are issued by the oyster inspectors. and
the taxes are collected by the inspectors.
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