Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1898-06-16

SPECIAL TAXES.
Special taxes after July 1st are imposed
as follows:
Bankers, graduated ..................$ 80 90
Brokers ......... .................... 80 %
PawnbrOkers ........... .............. 70 %
Commercial brokers ................. 20 90
Custom-house brokers .............. 10 90
Proprietors of theatres. etc......... 100 90
Proprietors of c~ircuses .............. 100 90
Proprietors Of shows. for money!. 10 60
Proprietors of bowling alleys and
billiard-rooms, for each alley or
table ... IMMUNE. ............ 5 %
Dealers in leaf tobacco, graduated,
minimum ............ ................ G 90
Dealers i'm tobacco, whose sales ex-
coed $1,000 pounds ................ p 90
Manufacturers of tobacco, gradu-
ated, minimum ........... .......... o %
Manufacturers Of cigars. graduated,
minimum ........... ................ 6 %
Manufacturers and packers Of mix
ed hour .............. ................ Il W
The latter tax is not imposed until six
ty days after passage of the act-that is,
August II. 1898. All persons engaged in
the business on that date are required
10 make return before the end of August
and pay the special tax, reckoned from
August 1. 1898, 10 the first day Of July
following.
TOBACCO AND SNUFF.
An additional tax of 6 cents per pound
is imposed on tobacco and snuff.
On cigars and cigarettes weighing more
than three pounds per thousand an add
tional tax Of GO cents per thousand is i'm
posed.
on cigarettes weighing not more than
three pounds per thousand an additional
tax Of 80 cents per thousand is imposed.
A ~one-ounce package of smoking to-
bacco Is authorized, and one and two
third-ounce. two and one-half-ounce, and
three and one-third-ounce packages OF to-
bacco and snuff are authorized in lieu or
two. three, and four-ounce packages.
The increased rates take effect on the
day next succeeding the passage or the
act-that is, June ii, 1898
Dealers having a stock on hand IN ex-
cess of 100 pounds OF tobacco or D'WO
/ cigars or cigarettes, stamps affixed subse-
g1ent TO April 18th, at old rate, must make
returns TO collectors within thirty days
after massage Of the act for assessment OF
tax equal TO one-half difference between
tax already paid at time OF removal from
factory and new rate. The excess on hand
only IS to be returned, and the tax VIII
be assessed on the excess which VIII be
paid to collectors after notice. No addi-
tional stamps are to be affixed to such
| stock on hand.
STAMP DUTIES.
The stamp duties to take effect July 1st
are:
schedule A-Documents and instru-
ments. passage tickets, Geographic dis
patches, insurance policies, etc. Returns
10 be made monthly OF telephone mes
z costing Is cents or more.
Schedule B-Proprietary articles, chew
ing-gums. wines, etc. Stamp-tax on seats
in parlor- and palace-cars and tickets III
sleeping-cars.
Gross receipts of persons, firms, com
panies. and corporations engaged III re-
filming petroleum and sugar, or OWNING VI
! controlling any pipe line for transportlng
ol or other products in excess Of $4,000.
A tax Of one-fOurth OF 1 per cent. an
nually is imposed, which takes effect the
day succeeding passage of the act. Re-
turns are to be made monthly.
THE TAX OK LEGACIES.
4 tax is imposed on legacies. passing
after passage of the act, exceeding Slo,WV
and not exceeding S25,Oo0 in value. Rates
vary according 10 cO|nsangulnlty from %
cents for each 500 TO s. for each STU III
value Above $1,000 the rates increase
when the value of the property eXCeeus
100000 rates are multiplied by 'hlee.
executors. administrators, n trustees
! are Ie0i4Itu " ltiANA -
on a prescribed form.
The provisions of the act relative &c
mixed -four take effect sixty days aIteI
massage Of the act. or August Il, 1873.
ON barrels or other packages not 10 eN'
coed 1q6 pounds, the tax Is 4 cents per par
rel. 2 cents per half barrel. cent pei
ouarter barrel. IL cent per one-elghtr
barred or less.
Further information will be given u
any person interested. as occasion re-
o,,iro JAMES ID. BRADY,
qU"N Collector.
SOME OF THE LARGE ITEMS.
IN mo basis of last years business al
the Richmond brew cries, the increase II
The revenue on beer alone Will amount tl
about S52.O zoe. Upon the same basis toDac.
90 wiu WELD $4,000 more than II did las'
wear: cigars. S9S. 2J0. and the tax on clga,
rettes. instead Of yielding n revenue OIL
Sc51 OO as il did last year. Will turn inc
Irncle Sans capaciOuS pockets almost z
million dollars, IL the demand does no.
The richmond banks will have a heavy
burden 10 bear. There are four natlonai
fonr state. and four savings banks In thl'
city. together with two trust companies
The capital OF these institutions amount
10 az T27 1905. The new law pTescrlDe'
n tax OF $50 on the first SIS, 600 OF theil
c%apitaI. Il s. on each $l.OO addltlonai
on every bank check or draft or certin
cate of deposit a 2-cent stamp VIII nave
u THE TAX ON LEAsEs-
leases of property must bear a H5-cehl
stamp n II is for one year; so cents Iol