The times. [volume] (Richmond, Va.) 1890-1903, 1901-11-15

1919. A.s:1ss'l :kssG.Ak
bill without affecting the other items.
Mr.. Meredith made a strong argument
in favor of the amendment.
Chairman Cameron simply said that u
resolution to this effect, presented; by MT.
Meredith, had been unanimously rejected
Z By. the committee.
The amendment was adopted. Yeas,
IS; nays, "a
No quorum was raised Chairman Boaz
said he forgot to vote, and voted yea, but
there were only ninety mine members of
the body, and fifty was quorum any
how. The adoption of Mr.. Merediths
amendment created an intense flutter, but
the committee Immediately rose and re-
ported progress to the convention.
MR.. HARRISON,S ORDINANCE.
Mr. T. w. Harrison introduced the fol-
lowing resolution relating to subjects OF
taxation for State and local purposes:
Section 1.-The subjects Of taxation
shall be generally classified as follows:
s("A'') The capitation tax, CtB') the real
and personal property Of individuals or
voluntary associations of individuals other
than interpretations, ("C'D the real and
personal property, franchises capital
stock, income, rights and liabilities of in
corporations other than interpretations
for works Of internal Improvement, ("D")
the same interpretations for works OF III
ternal Improvement. (.E'D the income,
=(.F'') licenses, CO. taxes on DEEDS,
writs, stamps charter fees, ana otlief
miscellaneous subjects.
Section GLASS ..A''-The General As
senbly shall levy a tax of one dollar
per annum on every male citizen who has
attained the age of twenty-onel years,
which shall be applied exclusively in aid
OF public free schools; and counties and
corporations shall impose a capitation
tax of fifty. cents per annum for general
local purposes. The General Assembly
NAV exempt from tax males over sixty
years Of age or Confederate soldiers draw
ing a pension from the State
5 Class .tB.''-The General Assembly, ex-
cept under the conditions hereinafter pro-
vided, shall levy no tag upon the real
estate located within the State and
owned or possessed by individuals or vol
11ntary associations of individuals. nor
upon tlle personal property of such To-
Gated withim the State or owned by such.
liable to be assessed with taxes in this
State: but all such property shall be as
sessed and taxed by the counties and
corporations for local municipal purposes
In such manner and to such extent as
may he prescribed by law.
Glass "C."-The General Assembly, eX-
cept under the conditions hereinafter pro-
.vided, shall levy no tax for general State
purposes upon the real or personal prop
erty. the franchises incomes, capital
stock, rights or liabilities. Of incorpora-
tons other than interpretations for inter-
nal improvements; but may provide by law
for a system of taxation therein by the
counties and corporations for their local
municipal purposes. but all real and per-
sontI property of Glass b" and &C. Oh
like character shall be taxed equally and
uniformly
Glass ID. The General Assembly shall
provide by law for the taxation of all
of whatever character. real or
personal; capital. income or franchise.
rights or liabilities OF incorpora tons for
works of internal improvement in the
manner, method and to the extent to be
fixed by law.
b.-Upon the property, real and perso-
nal, used i'll the operation of works of
internal Improvement, the franchises, in
come, capital, rights and liabilities of such
corporations. the tax shall DO exclusively
for general State purposes, and no county
or corporation is authorized to tax the
same; but upon property. real or sperso-
nal incidentally held and owned by said
in the conduct and operation Of the work
Of internal Improvement, the General AS
sembly may classify such property under
Glass CO. The General Assembly may
provide the method and extent of taxa
ton of the properties of such companies
for State purposes. but upon all railroad
operated by steam. except such
as may be CLASSIFIED under Glass c. the
tax shall not be more than $500 per mile
per annum, nor less than $3.50 per mile
per annum upon the aggregate tax of
such property in the State.
c.-The interpretations for works of in
ternal Improvement include all incorpora-
tons possessed with the power Of the
right OF eminent domain. even though OPP
Grated by lesseeS, receivers, trustees or
any other agent or possessor.
Class E'-The General Assembly may
authorize the counties and corpor ations
to tax incomes in excess of $500 per an
mum OLE all individuals or of incorpora-
tons not for works of internal improve
ment for local municipal purposes. and
except under conditions hereinafter pro-
vided, shah not be liable to State tax
Glass .F''-(a) The General Assembly
may levy a.etaN upon the following; IL
censes, viz. !: the, sale OF ardent spirits,
theatrical and circus companies, mena-
geries, jugSlers, itinerant peddlers. anG
all other shows and exhibitions fJr when
an entrance fee is required; commission
merchants, persons selling by samples,
brokers and pa"nhrokers and all other
business which cannot be reached by the
ad ralorenl system.
{b) The tax SO. levied shall be exclu-
sively for State purposes. and no tax
shall be levied by counties and corpora
tons thereon.
(c) The tax on the sale or manufacture
of ardent spirits shall be according to
the high license system. or the. manu-
facture of fruit-brandies license tax
per annuun shall be such as Is prescribed
1T COSTS YOU NOTHING