Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1900-04-13
OFFICIAL.
LAW IMPOSING TAXES ON PERSONS i


An Ordinance for Imposing and Cogse,;.,
Taxes on Persons, Property Income. Re ,c;,I,y
the City Of Alexandria, Va. for he y,or
Commencing on the LIT June, 1900, al
Ending on the 31st Nay, 1901.
Bsm ordained BY the City Council Of ALel.
sndno. In the manner following, that is TO
say: Inc annual taxes on persons, property.
income, &C, for the fiscal year commencjng
on the LIST of June. 1900. and ending on the
31st Of May, 1901, shall be levied and col
lected ct the following rates:
Upon all property, both real and person.
al, Of every kind and description owned or
held by citizens of Alexandria. or located
within the city Of Alexandra, or subject to
taxation under the constitution and laws Of
this State, there shall be levied tax OF 1870
cents on every hundred dollars of the As
sessed value thereof.
Rocided, That the machinery and capital
employed by manufactures in said city Shall
be exempt from taxation.
On oil snnuites or rent charges In fee
simple charged upon or issuing out of suy
tenement or lot Of ground, one dollar and
ninety cents apon every one hundred dollars
Of their assessed value; and in making the
assessment Of such lands they shall be
III.
On every male inhabitant of this city over
the age Of twenty-one years, and under the
age of seventy years, there shall be levied
q capitation tax of fifty cents.
The assessed value Of shares of bank stock
for city taxes shall be the market value
thereof as they are or shall be assessed for
State taxation, and shall be so returned BY
the Commissioner of Revenue Oh the assess.
ment books of the city.
The stockholders in any bank. banking
association, or water company doing bust.
ness in this city, whether resident or non.
resident thereof, shall be assessed and taxed
on the market value Of their shares Of
stock therein at the rate of 100 cents per
hundred dollars upon the market value Of
each share Of stock. The said commissioner
shall notify each bank, banking assOcis.
ton, or water company Of the assessment
of the shares thereof to every holder thereof.
resident or nonresident, with the amount
of tax thereon, to be paid by such holder,
and it shall be the duty of said bank, bank.
ing association. or water company, or the
cashier or treasurer thereof, TO pay the full
amount Of such taxes 10 the collector
Of the district in which such bank. banking
association, or water company may be located.
which taxes so paid may be deduct
ed from the next succeeding dividend,
payable by the said bank banking asso.
cistion or water company to the owners Of
the said shares of stock, aud ike lax sban
be levied upon al joint stock companies pay
iDg .sh dividends.
Upon all bills paid in full by the LIST day
Of July, 1900, the Collector Of Taxes shall
allow discount Of ten per cent, and on all
bills paid by the LIST day Of September. 1900,
he shall allow . discount of five per cent,
and on all bills not paid on the 1st day OF
December, 1900, there shall be assessed and
collected q penalty Of five per cent. upon
the amount Of said bills, and on all bills
remaining unpaid ON the LIST day of June,
1901, damages at the rate of six per centum
per annum shall be paid.
This act shall be In 70 rec from its passage.
Passed Common Council April 10. 1900.
JOHN H. sThIDEb, President.
Passed Board Of Aldermen April IL, 1900.
w. II. MARBURY, President
Approved April II, 1900.
GEO. L SIMPSON. Mayor.
Teste: d. Z. SrASsBURY. Clerk c. c.