Virginia citizen. (Irvington, Va.) 1891-1921, 1903-05-01
Communicated
NEW REVENUE LAW.

| taxation, etc, Il herewith Gail the at
tention of merchants and all others
doing business requiring u license,
as we'll as the tax payers of Nor
thumberland county to some of the
changes.
Licenses. Merchants pay same
licenses as heretofore, the amount
paid being graded by purchases,
except that they cannot now sell,
pistols, dirks or bowie knives with
out special license, paying therefor
twenty dollars. Nor can they bny
rags, old iron or other articles Of
junk if within three miles of regu-
lar junk dealer. If there be no such
junk dealer, and they desire to deal
in such articles, they can do so-sub-
ject to the same conditions of in
spections as regular dealers, namely,
keeping at his place of business a
book in which shall be written an
accurate account of such transaction
as to the purchase of rags, bones. iron
Nc, setting forth description of the
goods purchased, time of receiving
same, name and residence of the
person selling or delivering the same;
the terms and conditions of purchase
or receipt thereof and all other facts
aud circumstances regarding such
purchase or receipt. The licenses of
physicians, surgeons and dentists and
attorneys-at-law remain unchanged
except that separate license shall
be granted to each member of firm
or company of attorneys-at-law, ply
Sicians, surgeons and dentists. Ven
ders of medicines, salves, liniments,
or compound Of like kind must first
procure license, costing twenty We
dollars. Undertakers are now re-
quired to license, and any person,
firm or corporation engaged in the
business of burying the dead shall be
deemed an undertaken. BARRIERS are
also required to license provided they
have more than one chairand shall
pay the sum of fifty cents for each
chair in excess of one; for one bath
tub one dollar and for each additional
bath tub the sum of fifty cents. No
change at all in the licenses of CON-
mon criers, livery, stable keepers,
houses of private entertainment,
eating houses, etc. Agents for sale
of manufactured implements, must
license. Fifteen dollars in county
where original license is issued and
ten dollars in each additional county.
Taxable subjects are practically
unchanged except that bicycles aud
automobiles have been added. Boats
over five tons burthen are now listed
by Commissioners Revenue, instead
of examiners of records, aud no capt.
tation is to be paid by any one, white
or colored, pensioned by this State
for military services. TO those tax
payers to whom income, tax apples
! append hereto law governing same
in full, as the court will instruct the
Grand Jury, upon the examination
OF property books, to enquire specially
into this matter. The classification
under schedule ID is as follows:
The aggregate amount of Income
in excess of six hundred dollars,
whether received, or due but not re-
ceived, within the year next preced-
ing the first of February in each year.
Income shall include; First, all
rents, except ground rents or rents
charge, salaries, interest upon notes.
bonds or other evidences of debt, of
whatever description, of the United
States, or any other state or county,
or any corporation, company, partner
ship, firm or individual, collected or
received during the year, less the
interest due and paid during the year.
Second, the amount of all pre- mi
umns on gold, silver or coupons.
Third, the amount of sales of live
stock and meat of all kinds, less the
value assessed thereon the previous
year by the commissioner of the
revenue.
Fourth, the amount of sales of
wood, butter, cheese, hay, tobacco,
grain and other vegetable aud agri- |
cultural productions during the pre-
ceding year, whether the same was
grown during the preceding year or
not, less all sums paid for taxes and
for labor, fences, fertilizers, clover or
other seed purchased and used upon
the land upon which the vegetable
and agricultural productions were
grown or produced, and the rent of |
said land paid by said person, if he |
be not the owner thereof.
Fifth, all other gains and profits
derived from any source whatever. In |
addition to the sumo of 5000 as afore-
said, there shall be deducted from
the income of person assessed, all |
losses sustained during the year;
provided further that only one deduc-
ton of $500 shall be>made from ag.
income of any family, except
that guardians may make a separate
deduction of 5000, in favor of each
ward, out of income coming to said
ward.
AS soon as | receive merchants
reports and interrogatories | will
forward them to the different mer-
chants, and should the first of Nav
arrive before same are received, /
should suppose it would be perfectly
proper for them to con tinue business.
with the expectation of licensing at
the earliest possible moment.
r. S. BRENT, !
Commissioner Revenue of Nor
County.